Steuererklärung: Bonus bekommen? So sparen Prämierte auch noch Steuern
Einige Chefs zahlen ihren Angestellten bei guten Leistungen Prämien. Je nachdem, wann und wie der Bonus ausgeschüttet wird, sinkt die Steuer – oder entfällt ganz.
A bonus payment from an employer not only gratifies employees but also the tax authorities, as special payments typically trigger tax and social security contributions, provided one has not exceeded the contribution-basis limit. For 2025, the limits were €101,400 for pension insurance and €69,750 for health insurance in Germany.
Annual salary also includes holiday and Christmas money. Employers can occasionally surprise staff with a modest bonus without incurring taxes or social security contributions if the bonus is paid in the following year. This is because the bonus is taxed as if it were earned throughout the year, preventing a temporary spike in tax liability when the payment is made in a single month.
The tax rates rise with increasing income, so employees do not need to claim back overpaid tax in such cases. Employers are responsible for correctly taxing any bonuses, thus avoiding the obligation for employees to file a tax return. Gross income, including the bonus, is used to calculate the payroll tax, which is then deducted from the employee's salary.
Written by urgent.news from Handelsblatt's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
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