Bonus payments (e.g. 13th- and 14th-month salaries, i.e. vacation and Christmas pay) up to an annual amount equal to two average monthly salaries are taxed as follows:
| Other remuneration (EUR) | Wage tax (%) |
| for the first 620 | 0 |
| for the next 24,380 | 6 |
| for the next 25,000 | 27 |
| for the next 33,333 | 35.75 |
| above 83,333 | regular tax rate, typically 50% |
