Bonuses, gratuities, etc.: How special payments work

Special payments include various forms of additional payments that exceed the regular wage. These include

• Share of the business results
• Commissions
• Bonuses

Share in business results: Here, the entitled person receives a contractually agreed percentage share of a predefined key figure. The exact parameters are specified in the contract, and the entitled person has the right to request access to the income statement.

Commissions: A commission is a percentage-based remuneration payable upon completion of a specific transaction. Here too, the payment terms are specified in the contract.

Bonus: A bonus is a voluntary special payment made by the employer in addition to the salary on a specific occasion. In contrast to commissions or salary components, the employer has more leeway here: they are free to decide on the amount, reason and timing of the payment. They can also reduce or refuse the bonus in the event of illness or termination of employment. But beware: if the employer pays the bonus without reservation for three years, this can give rise to a claim, even if the contract states that the payment is voluntary. This is called ‘implied conduct’: regular payment can create an expectation, and the voluntary payment becomes an obligation.

Differences between the forms of remuneration

• Salary, commission and share of business results are contractually regulated and directly related to services rendered.
• Bonuses are voluntary and not linked to specific performance. They are only considered genuine bonuses if there are no contractual agreements and the payment has not been determined in advance.

13th month’s salary: The 13th month’s salary is not a voluntary thank-you gift, but a contractually agreed component of your salary. If you leave the company, you are entitled to a pro-rata payment.

Bonus: The term ‘bonus’ is not defined by law. Whether it is considered wages or a gratuity depends on the specific arrangement:

• Performance-related bonuses (e.g. for achieving targets) are considered wages.
• Voluntary bonuses (e.g. for service anniversaries without agreement) are gratuities.

Conclusion: It is not the name of the remuneration that is decisive, but the overall assessment of the agreement. Employers should be aware of the legal consequences in order to avoid unexpected financial obligations.