There are no provisions regarding the minimum salary stipulated in the law. The wage can vary according to the collective agreement that applies to the company. 

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%

The employer cost is generally estimated at 21.07% of the employee salary.

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:

• 150% of the hourly rate for the first 2 hours.
• 200% of the hourly rate for the following hours.