Calculate premiums for work on weekends and holidays according to the German Einkommensteuergesetz.

accounting, finance, germany, human-resources
pip install libestg3b==0.0.2



CI Status Documentation Status test coverage PyPI

§ 3b of the German Einkommensteuergesetz (EStG) defines the premiums for work on weekends, holidays and special days, like new year. This library takes a list of work hours / shifts (e.g. on 2018-06-03 from 19:00 until 03:00) and returns the premium factor (e.g. 1.5) as well as the relevant time-spans.

As noted in the license, this software is provided without any warranty or guarantee for correctness.

§ 3b des Deutschen Einkommensteuergesetzes (EStG) definiert die Höhe der steuerfreien Zuschläge für Arbeit in der Nacht, an Sonntagen, Feiertagen sowie besonderen Tagen wie Neujahr. Diese Library errechnet aus einer Liste von Arbeitszeiten die Höhe der maximalen Zuschläge.

Diese Software wird, wie in der Lizenz angegeben, ohne Gewähr und Garantie auf Richtigkeit bereitgestellt.


Install libestg3b via pip:

$ pip install libestg3b


>>> import datetime as DT
>>> from libestg3b import EStG3b
>>> e = EStG3b('DE')()
>>> e.calculate_shift([datetime(2018, 9, 16, 20), datetime(2018, 9, 17, 2)])
        start=datetime.datetime(2018, 9, 16, 19, 0),
        end=datetime.datetime(2018, 9, 16, 20, 0),
        rules={<Rule: Sonntagsarbeit>}
        start=datetime.datetime(2018, 9, 16, 20, 0),
        end=datetime.datetime(2018, 9, 17, 0, 0),
        rules={<Rule: Sonntagsarbeit>, <Rule: Nachtarbeit 20:00-06:00>}
        start=datetime.datetime(2018, 9, 17, 0, 0),
        end=datetime.datetime(2018, 9, 17, 2, 0),
        rules={<Rule: Sonntagsarbeit (Montag)>, <Rule: Nachtarbeit 00:00-04:00 (Folgetag)>}



Using python 3.6, do the following:

$ virtualenv venv --python=python3.6
$ pip install -e ".[dev]"

Usual Tasks

  • make test: run tests (use tox or py.test directly to supply flags like -k)
  • make lint: run pylava and friends
  • make fixlint: sort imports correctly

Releasing a new version

Assuming you have been handed the required credentials, a new version can be released as follows.

  1. adapt the version in, according to semver.
  2. commit this change as Version 1.2.3
  3. tag the resulting commit as v1.2.3
  4. push the new tag as well as the master branch
  5. update the package on PyPI:
$ rm dist/*
$ python sdist bdist_wheel
$ twine upload dist/*


This library is currently python 3.6+. If you would like to use this library with a lower python version, please open an issue. We're happy to change things around.


New version numbers are assigned following semver. All 0.x.y versions are tested and usable, but do not have a stable public interface.

A version 1.0 will be released, once we deem the library stable.


All code in this repository is licensed under the MIT license.