Sunday, holiday and night work is to be billed individually

Lump-sum compensation for Sunday, holiday and night work is not tax-exempt, unlike compensation for work actually performed.

Supplements for work on Sundays, public holidays or at night are only tax-exempt if they are paid for the work performed individually and are thus settled individually. The Düsseldorf Fiscal Court is convinced that a monthly lump sum for Sunday, holiday or night work does not meet this requirement, even if it is lower than the entitlement that would result from individual accounting. At most, a lump sum would be permissible if it were only paid as an advance payment on a later final invoice for the work actually performed.