The CDU is opposing the idea that employees who are not covered by collective bargaining agreements would be financially disadvantaged compared to unionized staff when working on Sundays or holidays. Fritz Güntzler, the financial policy spokesman for the CDU/CSU parliamentary group, stated that “no imbalance should arise to the detriment of businesses without collective agreements.” He added that they would need to scrutinize the matter of complete exemption from contributions concerning collective agreements during the legislative process.
Güntzler specifically criticized the federal government’s plan to exempt social security contributions for Sunday and holiday pay supplements for employees under collective agreements. He argued that this exemption should not apply to staff without such regulatory frameworks. Although he conceded that collective bargaining provides “tailwind,” he maintained that the principle of a “social market economy” should apply even if workers are not unionized.
Reiner Holznagel, president of the Association of Taxpayers, also called for equal treatment. According to Holznagel, the government’s proposals are “arbitrary and unfair.” He emphasized that regardless of whether an employee’s employer has a collective agreement, the hard work performed on nights, Sundays, or holidays constitutes the same special performance. Furthermore, he noted that employees cannot control whether their workplace has a collective agreement in place.
In response, a spokesperson for Federal Minister of Finance Lars Klingbeil (SPD) told the press that the government’s aim is to “strengthen collective autonomy and collective bargaining.” The spokesperson pointed out that this was enshrined in the coalition contract, and that the measures relating to the Sunday and holiday supplements were agreed upon by the coalition committee on July 2nd. Consequently, the draft Income Tax Reform Act implements this agreement exactly as decided.
