Easter Bonus Calculation - Net

Instructions - Detailed Information - Net Easter Bonus

1. Basic Period and Conditions

  • Calculation period: January 1 to April 30 (120 days)
  • For full employment, entitled to:
    • Salaried employees: 1/2 monthly salary
    • Daily wage workers: 15 daily wages

2. Calculation Method

For salaried employees:
Base amount = (Monthly salary ÷ 2) × (Working days ÷ 120)
For daily wage workers:
Base amount = (Daily wage × 15) × (Working days ÷ 120)

For part-time employment, the amount is calculated proportionally to working hours.

3. Additions and Deductions

  • Leave allowance: Base amount × 0.04166
  • EFKA contributions: 13.37% on gross amount (up to €7126.94)
  • Tax: Calculated based on the tax scale
  • Tax discount: Applied based on the number of children

4. Special Cases

Not calculated:
  • Unjustified absences
  • Strikes
  • Unpaid leave
  • Sick days with EFKA allowance
Calculated:
  • Regular leave
  • Mandatory absence due to pregnancy/maternity
  • Sundays and holidays

5. Important Notes

  • Mandatory payment by Holy Wednesday
  • All amounts are rounded to 2 decimal places
  • Failure to pay is punishable
  • The gift is mandatory and no withdrawal agreement is allowed.