Tax-free Employee Bonus 2024

The new employee bonus 2024, as successor to the previous cost-of-living bonuses 2022 and 2023, offers employers the opportunity to grant employees allowance and bonus payments of up to EUR 3,000 free of tax and other duties. Part-timers and marginally employed persons are also entitled to the full amount of the employee bonus.

The employee bonus is subject to the following conditions:

– the payment is provided for in a collective bargaining agreement or company agreement with authorization in such a collective agreement. If there is no works council or employers’ association capable of concluding a collective agreement, an agreement concluded with all employees is required.

– it is an additional payment that has not usually been granted in the past.