To grant a tax- and levy-free employee bonus, there must be a collective agreement-based authorization. If such authorization exists, either the collective agreement directly stipulates the amount of the employee bonus, or it authorizes the conclusion of a works agreement (if a works council exists in the company) or an individual agreement with the employees, through which the exact amount of the 2024 bonus is determined.
Only in cases where no collective agreement applies—because the employer is not a member of a collective bargaining body—it is possible to agree on the employee bonus solely via individual agreements, without the need for a collective agreement-based authorization.
Entrepreneurs who are subject to a collective agreement but whose collective agreement does not include any provision or authorization for the employee bonus cannot pay the bonus in a tax- and levy-free manner. Any bonus paid under these circumstances is fully subject to income tax and ancillary wage costs.
In principle, all employees must receive the same bonus amount for the 2024 calendar year. However, objective differentiations by group (e.g., based on years of service) are allowed—provided that such distinctions are permitted under the applicable collective agreement.
