Surcharge hours (§ 3b EStG)

Klokk counts the recorded working time in the periods for which § 3b EStG (German income tax act) allows tax-free surcharges — the hours, not the amounts: payroll decides which surcharges are paid; the percentages are the tax-free maximum rates.

• Night work 8 pm–6 am (25 %); from midnight to 4 am 40 % when the work began before midnight.
• Sunday work midnight to midnight (50 %).
• Holiday work on the public holidays of the company’s region and on 31 December from 2 pm (125 %); on 24 December from 2 pm, on 25 and 26 December and on 1 May 150 %.
• When the work began before midnight, midnight to 4 am of the following day still counts as Sunday or holiday work of the day before.

Night and Sunday/holiday hours count side by side (a Sunday night in both); of Sunday and holiday only the higher rate applies. Completed entries count — added ones only once approved — by the day they are booked to; an entry’s break shortens every period in proportion, and “begun before midnight” is judged per entry.

The hours per person appear in the month view of the time analysis and the monthly record (PDF). Under Admin → Time analysis → Surcharge and on-call hours as CSV they are available for a month for everyone you see in the time analysis — with personnel number, department and hours per period as decimal numbers.