The individual national income tax ranges from 6% to 32%. Income tax is calculated according to progressive rates for national taxes. Employees also pay an additional flat rate for municipality taxes (up to 10.86%). Multiple additional factors may impact overall rates such as Church Tax, number of children, among others
Gross Annual Income | National Tax Rate (%) |
---|---|
Up to EUR 30,000 | 11.5% |
Up to EUR 40,000 | 17% |
Up to EUR 50,000 | 21% |
Over EUR 60,000 | 24.5% |
Over EUR 70,000 | 27% |
Standard working hours are 7.5 hours per day and 37.5 hours per week, but the employer can change this to 40 hours a week and 8 hours a day if they want to. The standard work week is from Monday to Friday.
Overtime pay is not mandatory.
Overtime must be mutually agreed on in the employment agreement (EA). If there is overtime in the EA, hours outside of standard work hours are paid according to the Working Hours Act.
For additional hours, the employer can pay employees: