Public holidays

Germany recognizes nine statutory public holidays that apply uniformly across all federal states. These are New Year's Day, Good Friday, Easter Monday, Ascension Day, Whit Monday, Labour Day (May 1st), German Unity Day, and the first and second days of Christmas. On these days, employees are entitled to paid time off, and employers must not require work unless exceptional circumstances apply under collective agreements or specific industry exemptions.

The statutory framework for public holidays in Germany is established under the Gesetzliche Feiertage (Statutory Public Holidays Act) and is further detailed in the German Labour Code (Arbeitsgesetzbuch). Individual federal states (Länder) may designate additional regional public holidays beyond these nine national holidays, which vary by location. For example, some predominantly Catholic states observe Corpus Christi or Assumption Day.

Employers must ensure payroll systems account for these holidays when calculating wages and salaries. Employees working on a public holiday are typically entitled to either compensatory time off or additional remuneration, depending on the employment contract and applicable collective bargaining agreements. The specific compensation rules may differ across industries and sectors.

Payroll teams must verify the employee's work location within Germany, as regional variations affect the total number of paid holidays. When processing salaries, public holidays should be treated as paid non-working days unless the employee's contract explicitly requires work. Documentation of public holiday entitlements and any compensation for work performed on these days is essential for compliance with German labour law and tax regulations.