From 1 January 2025, a number of legislative changes will come into force that will affect employers, employees and sole traders. Here is a brief overview of the main changes you need to prepare for.
1. Minimum wage for 2025
( for 1st degree of difficulty, calculation for other degrees of difficulty of work are according to the provisions of §120 (4) of the Labour Code ) :
816 €/month when the employee is remunerated with a monthly salary and
4,69 €/hour when the employee is remunerated by an hourly wage and when the employee is remunerated as a contract worker
An employee who is paid by the hour , who works less than 40 hours in a fixed week, will be paid his minimum hourly rate of pay :
€ 4,841 at 38,75 hours/week,
€5,003 at 37,50 hours/week
| Level of difficulty | Minimum
wage 2025 |
Hourly Wage
40 hours/week |
Hourly wage
38,75 hours/week |
Hourly wage
37,5 hours/week |
| 1. | 816 | 4,690 | 4,841 | 5,003 |
| 2. | 932 | 5,356 | 5,529 | 5,713 |
| 3. | 1048 | 6,023 | 6,217 | 6,425 |
| 4. | 1164 | 6,690 | 6,906 | 7,136 |
| 5. | 1280 | 7,356 | 7,593 | 7,846 |
| 6. | 1396 | 8,023 | 8,282 | 8,558 |
The changes to the minimum wage also change all the extra benefits that are linked to the minimum wage:
Saturday – €2,345
Sunday – €4.69
Per night – €1,876
Per night, hazardous night work – € 2,345
For on-call time away from the workplace – € 0,938
For difficult performance of work – € 0,938
Contract workers for holidays – 4,69 €
2. Child’s sports activity allowance
According to § 152b of the Labour Code, the employer is obliged to provide employees who employ more than 49 employees with effect from 01.01.2025.
The amount of the allowance is 55% of the eligible expenses, up to a maximum of € 275 per calendar year, provided that all the conditions set out in the Labour Code are met.
3. Changes to the payment and entitlement to the child tax bonus from 01.01.2025 :
Child tax credit will be paid for a child up to the age of 18 as follows:
EUR 100 per child up to the age of 15,
50 euros per child aged 15 to 18.
At the same time, the tax bonus is a maximum of:
29% of the partial tax base for 1 child,
36 % of the partial tax base for 2 children,
43 % of the partial tax base for 3 children,
50 % of the partial tax base for 4 children,
57 % of the partial tax base for 5 children,
64 % of the partial tax base for 6 or more children
4. Non-taxable part per taxpayer :
The non-taxable part per taxpayer (per month) for the calculation of the employee’s tax advance is €479.48 as of 01.01.2025.
5. Maximum assessment base :
The change in the amount of the maximum assessment base for pension insurance/sickness insurance, unemployment insurance, guarantee insurance and provident fund is €15730/month for 2025.
Accident and sickness insurance has no maximum assessment base.
