Work on public holidays takes place on public holidays in accordance with the name. Sunday work logically takes place on Sundays. The Working Hours Act (ArbZG) provides for a rest period on Sundays and public holidays for employees and therefore prohibits working on public holidays. However, the ArbZG also allows for exceptions in which working on public holidays is permitted.
Work on Sundays and public holidays in accordance with the ArbZG
The Working Hours Act (ArbZG) has a precise legal regulation for work on Sundays and public holidays. In brief, the ArbZG prohibits work on public holidays and Sundays. This regulation applies to the entire day from midnight to midnight.
The basis for the regulations on working on Sundays and public holidays is provided by the German Basic Law, which protects Sundays in a paragraph dating back to the Weimar Constitution. This paragraph describes Sundays – and therefore also public holidays – as a day of rest and spiritual upliftment. The wording may sound outdated, but the purpose of the rest period remains and is also enshrined in the Working Hours Act.
However, the ArbZG grants some exceptions for working on public holidays. These apply to these sectors in particular:
- Recreational facilities
- Leisure facilities
- Restaurants
- Hotels
- Church events
- Cultural events (e.g. concerts and theater performances)
- Agriculture
- Fairs
- Emergency and rescue services
- Nursing services
- Press and media
- Protection and maintenance of public safety (e.g. police and fire department)
- Protection and maintenance of public safety (e.g. courts)
- Sports facilities
- Animal husbandry
- Transport company
- Weather services
Furthermore, the ban on working on public holidays is not absolute. Under certain conditions, employers in any company may also require their employees to work on Sundays and public holidays.
For example, it is permissible to postpone the start and end of the public holiday rest period by 6 hours. For example, if the shift schedule would otherwise no longer work. Nevertheless, the 24-hour rest period for employees must still be observed in this case.
Under the given conditions, employers do not have to apply for a permit to work on public holidays. In certain cases, however, it may make sense to obtain approval from a supervisory authority. For example, if the reason for the additional work is otherwise impaired competitiveness.
Employers may schedule work on public holidays without the consent of employees. However, employees are entitled to time off in lieu.
Working on public holidays: wages and penalties
Unauthorized public holiday work can be expensive, as it is an administrative offence. As a rule, it results in a fine. However, it is also possible that unauthorized public holiday work will be punished as a criminal offence. In this case, a prison sentence of up to one year may be imposed.
Most employers pay bonuses for work on Sundays and public holidays. However, this is not an obligation, as there is no legal basis for paying for work on public holidays.
However, there are regulations for public holiday bonuses in the tax law. Accordingly, bonuses for public holiday work are tax-free up to 125% of the basic wage. However, the basic wage may not exceed 50 euros per hour.
On May 1 and on December 24, 25 and 26, the limit increases to 150% of the basic salary.
Sunday bonuses are generally tax-free.
In addition to the public holiday supplement, the employer may also pay a night work supplement on top of the basic wage. This is tax-free up to the individually set upper limit.
The same rules apply to social security contributions. Supplements up to 125% or 150% therefore also remain tax-free. However, the maximum limit for the basic wage in this case is 25 euros per hour.
Conclusion
The regulations on working on Sundays and public holidays are not as clear-cut as they appear at first glance. The Working Hours Act grants a number of exceptions to the ban on working on public holidays. Under the right conditions, employers may therefore open their business on public holidays and require their employees to work within the scope of their right to issue instructions. They do not have to pay a supplement for this, but time off in lieu must be granted.
Most companies pay a public holiday supplement. This is often stipulated in the employment contract or collective agreement. If a contract contains a public holiday bonus, employees are also entitled to have this paid out.
