Germany

Working time & holidays

Contractual working weeks run between 35 and 40 hours — 35 in strongly unionised sectors such as metal and electrical. The Working Time Act allows 8 hours per working day, extendable to 10 under conditions.

The statutory minimum holiday is 20 working days on a 5-day week; the full entitlement vests after six months. Collective and company agreements commonly grant 28 to 30 days. Add 9 nationwide public holidays — 10 to 13 in total depending on the federal state.

Forms of employment

Under the latest reform of the Skilled Worker Immigration Act, a job offer of just 20 hours per week can already support a residence and work permit.

Students and Opportunity Card holders may work 20 hours per week after notifying the competent employment agency.

Income taxes

The progressive scale starts at 14 %; the 42 % top rate applies from €69,879 of taxable income, rising to 45 % above €277,826. No income tax is due below the €12,348 allowance.

Church tax (8–9 % for members), the solidarity surcharge (high incomes only) and social security contributions come on top.

Employer payroll costs

Employers budget roughly 21–25 % on top of gross pay: pension 9.3 %, health 7.3 % (plus fund-specific surcharge), care 1.8 %, unemployment 1.3 % — plus U1/U2 levies, insolvency levy and statutory accident insurance.

Collective bargaining

Sector-wide and company-level agreements set standards well above the legal minimum — commonly 30 days of holiday plus holiday and Christmas bonuses.