For the years 2022 and 2023, the inflation bonus could be paid out tax-free and social security-free up to a maximum of EUR 3,000.00 per year. Of this amount, EUR 2,000.00 per year could be paid voluntarily by the employer without any special requirements. The remaining EUR 1,000.00, however, could only be paid based on a wage regulation (collective agreement, works agreement, etc.).
The employee bonus for the 2024 calendar year can also be paid to employees tax-free and social security-free up to an amount of EUR 3,000.00. However, for the 2024 bonus, the entire amount of EUR 3,000.00 per employee now requires a wage regulation.
Therefore, the employee bonus must either be regulated in a collective agreement or in a works agreement. If there is no works council in the company or no specific regulation for the employee bonus in the applicable collective agreement, a written agreement between the company and its employees is required.
