SFN-Zuschläge (§ 3b EStG)

SFN-Zuschläge are allowances for Sonntagsarbeit, work on Sundays, Feiertagsarbeit, work on public holidays, and Nachtarbeit, night work. Under § 3b Einkommensteuergesetz, they may be paid free of tax and social security contributions up to certain percentages. They account for a significant part of pay in security services staffed around the clock.

Correct calculation depends on the exact time of each shift. Night work, for example, is between 20 and 6, with higher rates from midnight. Software that calculates the allowances automatically from the recorded times prevents costly errors in both directions.