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Two time windows, two purposes
In working time law, night time runs from 23:00 to 06:00. For tax purposes, by contrast, favoured night work already begins at 20:00 and ends at 06:00 (section 3b(2) EStG). The windows differ because the purposes differ: occupational safety on the one hand, tax exemption on the other.
A night worker is someone who, because of the way their working time is arranged, normally performs night work in rotating shifts, or performs night work on at least 48 days in the calendar year (section 2(5) ArbZG). That classification determines the entitlements under section 6 ArbZG.
What night workers are entitled to
An occupational health examination before starting and thereafter at regular intervals of no more than three years, and annually from the age of 50, at the employer's expense (section 6(3) ArbZG).
A right to be transferred to a daytime job where a medical certificate attests a danger to health, where a child under twelve in the household needs care that nobody else can provide, or where a relative in need of care has to be looked after (section 6(4) ArbZG).
Compensation in the form of paid days off or an appropriate premium, unless a collective agreement provides otherwise (section 6(5) ArbZG).
Limits on working time
Night workers' daily working time must not exceed eight hours. Ten hours are permitted if an average of eight hours is achieved within one calendar month or four weeks (section 6(2) ArbZG). The balancing period is therefore considerably shorter than the six months in section 3 ArbZG.
Example: who is a night worker
- A shift from 22:00 to 06:00: 7 hours fall in night time, so it is night work.
- A shift from 20:00 to 00:30: 1.5 hours of night time, so not night work under the ArbZG.
- For tax, 4.5 hours of the second shift are favoured (from 20:00).
- Anyone working the first shift on 50 days a year is a night worker.
Common mistake
The tax night time from 20:00 gets confused with the working time law one from 23:00. Anyone drawing the line at 20:00 wrongly treats employees as night workers and conversely overlooks the shorter balancing period in section 6(2) ArbZG.
This is not legal advice; for a specific case at your workplace you are better off asking someone qualified to give it.
Published by: AMNAU GmbH
Editorial responsibility: Ugur Aydogan, Product development.
Last reviewed: 2 September 2026