Thirteenth salary
Christmas bonus (also: Christmas bonus or Christmas bonus ) is an additional consideration by the employer to his employees. The amount of the Christmas bonus, the time of payment ( usually November ) and the fact whether any Christmas bonus is paid depends on various factors.
Name and date of payment relating to the Christian Christmas. The payment was originally supposed to contribute to the purchase of gifts and a better success of the festival. Most workers get Christmas bonuses at the height of gross monthly salary.
Germany
The right to receive a Christmas bonus may be based on:
- Collective agreement
- Operating Agreement
- Employment
- Repeated voluntary power of the employer ( company practice ), unless he reserves in the payment the voluntary and revocable expressly
- Legal regulation ( for civil servants )
The employment contract, an agreement may be made, after which an employee is required to repay the Christmas bonus if the employee leaves within a certain period after the payment of the Christmas bonus from the operation. Also collective agreements may provide for a repayment obligation ( in the public sector, this was after the former BAT is the case, if the employee is excreted by 31 March of the following year, the TVöD knows these arrangements no longer ).
The amount of the Christmas bonus is often dependent on Industry, Company, length of service and operational practice. Companies may pay their employees differently high Christmas funds if there are objective reasons for this. Higher qualifications not alone sufficient for a judgment of the Federal Labour Court from (BAG 10 AZR 640/ 04).
The Christmas bonus is also called the (annual ) special allowance, gratuity or bonus. For officials, the Christmas bonus is governed by laws of the Federation and the Länder. In recent years, these services have been significantly reduced by federal and state legislators, remodeled and partially abolished.
On Christmas money are taxes and - under the income threshold - to pay social security contributions (other reference ). The previously existing Christmas allowance was abolished by the Tax Reform Act of 1990 of 25 July 1988 ( Federal Law Gazette I p 1093 ).
An early form of the Christmas special bonus there was in shoemaking, where the Master traditionally for Christmas gave his companion a piece of leather, from which these were then able to make a pair of shoes.
1952 continued the OTV first time a collective agreement on a "Christmas donation " by.
The highest payouts get the employees in the banking sector, in the confectionery industry and in the West German chemical industry: between 95 and 100 percent of monthly income. Less paid, for example, in the retail trade ( 62.5 percent) and in the metal industry (55 percent).
In some industries, a collectively- agreed fixed amount is paid as a Christmas bonus, for example, in coal mining, agriculture and the wholesale and foreign trade. Some collective agreements distinguish between old and new federal states.
Stats: height of the Christmas bonus of workers in Germany
Austria
In Austria the Christmas bonus is (actually: Christmas bonus ) defined in most collective agreements and corresponds in height usually one month's wages. It is also known as 13th month pay, holiday pay as 14th month pay. Christmas bonus and holiday pay are among the special payments and are subject up to a certain limit ( sixth year ) of a favored tax of 6% with a few exceptions, which are fully exempt from income tax exempt. As the underdog effect of collective agreements, mandatory membership in the chambers of commerce and the widespread use of collective agreements in all sectors, most employees are entitled to a Christmas bonus.