RechnerpediaPart-time work and salary: what changes and what stays
If you reduce your working hours in Germany, you lose less net pay than working time. At the same time the decision affects your pension, holidays and later benefits. An overview.
Gross pay falls pro rata
If your salary is tied to contractual weekly hours, gross pay falls in the same proportion as the hours. 40 hours become 32, 100% becomes 80% of gross pay. Allowances or collective agreements can differ.
Net pay falls less
Because the tax scale is progressive, the average tax rate falls with income. An example for 2026: a person on €3,800.00 gross full-time (tax class I, no children, no church tax) reduces from 40 to 32 hours. Gross pay drops to €3,040.00, net pay from €2,497.42 to €2,076.97. They work 20% less and keep 83.2% of their net pay.
Social contributions, by contrast, fall almost exactly in proportion to gross pay. Anyone whose reduced hours bring them to €2,000 a month or less pays reduced employee contributions in the transition zone (Midijob), which cushions the drop further.
Use your own figures in the part-time salary calculator.
Pension
The statutory pension depends on the contributions paid. Less gross pay means fewer pension points (Entgeltpunkte). If you work part-time for a longer period, keep an eye on the effect in the annual pension statement from the German Pension Insurance (Deutsche Rentenversicherung).
Holidays
Annual leave depends on working days per week, not hours. If you keep working five days, you keep the full number of days off. If you switch to four days, you get four fifths of the days, but just as many weeks off.
Bonuses and benefits
Christmas and holiday pay are often paid pro rata. Unemployment benefit, sick pay and parental allowance are calculated from income before the event, so a reduction also lowers these benefits. If you are planning parental leave, consider the order of part-time work and parental allowance.
Do you have a right to part-time work?
The Part-Time and Fixed-Term Employment Act (TzBfG) gives employees a right to reduce their hours if
- the employment has lasted more than six months,
- the employer usually employs more than 15 people, and
- the request is made in text form at least three months before the desired start (§ 8 TzBfG).
Bridge part-time (Brückenteilzeit, § 9a TzBfG) allows a reduction for one to five years with the right to return to the previous hours, if the employer has more than 45 employees. The employer may only refuse for operational reasons. If there is a dispute, a works council, trade union or employment lawyer can help.