Public holiday work takes place on public holidays in accordance with the name. Sunday work logically 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 work 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 short, the ArbZG prohibits working on public holidays and Sundays. This regulation applies for the entire day from midnight to midnight.
The basis for the regulations on working on Sundays and public holidays is the German Basic Law, which protects Sundays through a paragraph dating back to the Weimar Constitution. Sundays – and therefore also public holidays – are described in this paragraph as a day of rest and spiritual upliftment. The wording may sound outdated, but the purpose of the rest period remains the same and is also enshrined in the Working Hours Act.
However, the ArbZG grants some exceptions for working on public holidays. These apply above all to these sectors:
- 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 planning would otherwise no longer work. Nevertheless, the 24-hour rest period for employees must also be observed in this case.
Under the given conditions, employers do not have to apply for authorization to work on public holidays. In certain cases, however, it may be advisable to obtain the approval of 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 compensatory time off.
Working on public holidays: wages and penalties
Unauthorized public holiday work can be expensive, as it is an administrative offence. As a rule, this results in a fine. However, it is also possible that unlawfully imposed public holiday work may be punished as a criminal offense. This can result in a prison sentence of up to one year.
Most employers pay supplements for work on Sundays and public holidays. However, this is not an obligation, as there is no legal basis for the remuneration of public holiday work.
However, there are regulations for public holiday allowances in the tax law. Accordingly, bonuses for public holiday work are tax-free up to 125% of the basic salary. However, the basic wage may not exceed 50 euros per hour.
On May 1 and 24, 25. and December 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 as they appear at first glance. The Working Hours Act grants some exceptions to the ban on working on public holidays. Under the right conditions, employers may therefore also open their business on public holidays and oblige 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 compensated.
Most companies pay a public holiday surcharge. 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.
