Salaries and wages have to be paid by law 14 times a year. Normally the 13th salary is paid at the end of June and the 14th at the end of November. For the employees the 13th and the 14th salary are taxed at a very low rate (6%). Collective agreements between representatives of the employers and the employees regulate the minimum conditions of all working contracts including a minimum wage. This minimum wage depends on the standard of the work, on the age of the employees and on the particular business sector. Normally salaries and wages are substantially higher than these minimum amounts. Often they also agree on general increases not only for the minimum wages but for the actual wages. The result of these negotiations is binding on all employers.
Salary Calculator (In German):
This handy calculator will figure your monthly take home pay and 13th and 14th month salary.