TVöD, TV-L and the world of the German public sector
The German public sector employs roughly 5 million people – in government offices, schools, universities, municipalities, hospitals and transport companies. Which collective agreement applies depends on the employer:
| Employer | Collective agreement |
|---|---|
| Federal administration, BImA, Federal Employment Agency | TVöD-Bund |
| Municipalities, municipal utilities and hospitals | TVöD-VKA |
| Federal states (except Hesse) | TV-L |
| Hesse | TV-H |
| Bavarian universities and colleges | TV-L with extensions |
Within the TVöD and the TV-L there are additional branch regulations for specific occupations:
- TVöD-SuE: social and educational service (educators, social workers)
- TVöD care: nursing and care support service
- TVöD-V: administration
- TVöD-K: hospitals
- TV-Ä: physicians at municipal hospitals
If you work in the public sector and want to classify your salary, first clarify which collective agreement and which branch fit your employer. Only then can pay group and step be assigned correctly. The TVöD calculator and the TV-L calculator cover the different pay tables separately.
Pay group and step: two axes of one table
Tariff pay consists of two dimensions:
| dimension | Meaning |
|---|---|
| Pay group (EG) | Role level, qualification requirement, responsibility, importance |
| Step | Experience step within that pay group |
In the TVöD pay groups range from E1 to E15. A rough mapping:
| Pay group | Typical role |
|---|---|
| E1 to E4 | Helpers, simple administration, cleaning service |
| E5 to E8 | Trained specialist, mid-level administration |
| E9 to E11 | Higher service, processing roles with bachelor degree |
| E12 to E13 | Senior service, master or equivalent qualification |
| E14 to E15 | Management positions, head-of-section, teachers with full qualification |
Within each pay group there are six steps (E1 has only steps 1 to 6, TVöD-VKA has slight specifics). From entry (step 1) to the next step takes:
| Step transition | Duration |
|---|---|
| Step 1 → 2 | 1 year |
| Step 2 → 3 | 2 years |
| Step 3 → 4 | 3 years |
| Step 4 → 5 | 4 years |
| Step 5 → 6 | 5 years |
That is 15 years in total up to the end step. With "exceptional performance" this can be shortened ("step shortening"); for severely disabled representatives or with tariff experience, lateral entrants can be placed in higher steps ("Vorweggewährung").
Sample TVöD-VKA pay table (simplified)
Monthly table salaries are set at each tariff round. A simplified overview for 2026 (values are rounded and act as a guide):
| EC | Step 1 | Step 3 | Step 6 |
|---|---|---|---|
| E5 | 2,928 € | 3,245 € | 3,570 € |
| E8 | 3,281 € | 3,679 € | 4,052 € |
| E9b | 3,566 € | 4,043 € | 4,510 € |
| E10 | 3,881 € | 4,488 € | 5,018 € |
| E11 | 4,158 € | 4,890 € | 5,554 € |
| E12 | 4,629 € | 5,555 € | 6,516 € |
| E13 | 5,003 € | 6,062 € | 7,034 € |
| E14 | 5,404 € | 6,561 € | 7,640 € |
| E15 | 5,866 € | 7,111 € | 8,290 € |
These values refer to the table salary in full-time (39 hours/week in the West, possibly different in some regions). Allowances, shift premiums and special payments are added.
Annual special payment ("Christmas bonus")
In the TVöD an annual special payment is paid once per year, usually in November. It is a percentage of the average table salary of July, August and September:
| Region | E1 to E8 | E9 to E12 | E13 to E15 |
|---|---|---|---|
| TVöD-Bund | 90 % | 80 % | 60 % |
| TVöD-VKA West | 84.51 % | 70.28 % | 51.78 % |
| TVöD-VKA East | 84.51 % | 70.28 % | 51.78 % |
| TV-L | 95 % | 80 % | 35 % |
An E10 step 3 specialist in TVöD-VKA West therefore gets about 4,488 × 70.28 % = 3,154 € as the annual special payment – once in November.
Performance pay in the TVöD
The TVöD also provides for a performance pay component. It is intended to create performance incentives and averages 2 % of regular monthly pay. The actual distribution is determined by each authority in a service agreement. Amounts therefore vary noticeably between agencies; some do not pay out at all.
Part-time and weekly hours
Part-time work in the public sector reduces table salary proportionally:
- Full-time weekly hours TVöD-VKA: 39 hours (West), 39 hours (East, since alignment)
- Full-time weekly hours TVöD-Bund: 39 hours
- Full-time weekly hours TV-L: 39.2 or 40 hours (depending on the state)
At 30 weekly hours with a 39-hour full-time job, you receive 30 ÷ 39 ≈ 76.9 % of the table salary. An E9 position step 3 with 30 weekly hours yields 4,043 × 76.9 % ≈ 3,109 € per month gross.
Step duration runs on as in full-time during part-time work – so you lose no experience progress.
VBL: occupational pension in the public sector
The VBL (Versorgungsanstalt des Bundes und der Länder) is the mandatory supplementary pension for collectively employed staff in the public sector. It works on a points model:
- Per month, pension points are accumulated, depending on income and age.
- At retirement the points are multiplied by a measurement value to give the company pension.
- Contributions: 8.86 % of supplementary-pensionable pay (West) or 1.3 % as compulsory contribution in VBLklassik (East).
- Employer share: significantly higher than the employee share.
The exact level of VBL pension is only clear at retirement – it depends on pension points, income evolution and entry age. As a rule of thumb: 10 to 15 % on top of the statutory pension.
From gross to net in the public sector
Table salary is always gross. From gross, social-security contributions and wage tax are deducted as for any employee. A special feature: collectively employed staff in the public sector are regularly insured under the statutory health insurance, without the option to choose private health insurance (PKV) when crossing the insurance compulsory limit (different from the private sector, where PKV can be chosen at higher incomes – in the public sector the employer covers a fixed share via the Beihilfe principle for voluntary GKV or PKV members).
An example for an E9 step 3 specialist in full-time (4,043 € gross, tax class I, GKV with 1.7 % supplementary contribution, childless):
| block | amount |
|---|---|
| Gross | 4,043.00 € |
| Pension insurance (9.3 %) | -376.00 € |
| Unemployment insurance (1.3 %) | -52.56 € |
| Health insurance (8.15 %) | -329.50 € |
| Long-term care insurance (2.3 %) | -93.00 € |
| VBL employee share (approx. 1.41 %) | -57.00 € |
| Wage tax (rounded) | -540.00 € |
| Net | approx. 2,595 € |
Adding the annual special payment in November (worth around 263 € per month averaged) gives an annual net of about 31,000 €. The gross-net calculator handles this detailed calculation.
Sample career paths
A clerk in a social welfare office (E9, step 1, joining at age 30):
| Year | Step | Table value |
|---|---|---|
| 1 | Step 1 | 3,566 € |
| 2 | Step 2 | 3,792 € |
| 4 | Step 3 | 4,043 € |
| 7 | Step 4 | 4,265 € |
| 11 | Step 5 | 4,385 € |
| 16 | Step 6 | 4,510 € |
Over 15 years the table salary grows by around 26 % – this is the step progression without tariff increases. With tariff increases of, say, 3 % per year on top, the table salary clearly exceeds 7,000 € after 15 years.
Common errors
- Confusing TVöD and TV-L: both have different tables and special rules.
- Ignoring step duration: prior experience is not counted automatically but must be negotiated at signing.
- Comparing gross with net: the table salary is always gross.
- Mixing allowances with the table salary: shift, alternating shift, urban-area and function allowances come on top separately.
- Comparing annual special payment with private sector Christmas bonus: in the TVöD it is firmly defined by collective agreement and graduated across pay groups.
Conclusion
If you work in the public sector or are considering a switch, first identify the right pay table (TVöD-Bund, TVöD-VKA, TV-L, TV-H) and assign pay group, step and weekly hours correctly. Only then does the view on net, annual gross and step progression give a complete picture. With the TVöD calculator and the TV-L calculator on Ultra-Rechner you can derive a clean gross figure and break it down further via the gross-net calculator.
Sources
- TVöD – collective agreement for the German public service – bmi.bund.de
- TV-L – federal-states collective agreement – tdl-online.de
- ver.di – tariff information for public-sector employees – verdi.de
- VBL – Federal and State Pension Fund – vbl.de