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GermanyLandesrecht Bayern (BAYERN.RECHT)

Bavaria raises exceptional above-tariff pay cap to 124,000 Euro

The exceptional above-tariff pay grantable with individual Finance Ministry consent rises from 121,000 to 124,000 Euro gross per calendar year; the 111,500 Euro general-consent threshold is unchanged.

By Taxxa AI OyPublished 6 October 2026

Payroll & Labour

Bavarian public-sector employers that cannot recruit on standard terms may now pay above-tariff staff up to 124,000 Euro gross per calendar year with the individual consent of the State Ministry of Finance and HeimatGesetze Bayern — up from 121,000 EuroGesetze Bayern. The rule sits in section 9 of the Finance Ministry's circular 2034.1.1-F on implementing the Tarifvertrag für den öffentlichen Dienst der Länder (TV-L), which governs the model employment contracts for staff outside the tariff scale, both permanent and fixed-term.

The two-tier consent regime is otherwise unchanged. Under Article 40 of the Bayerische Haushaltsordnung (BayHO), above- and outside-tariff payments that can reduce revenue or add expenditure need the Finance Ministry's prior consent. Consent counts as generally granted where annual pay does not exceed 111,500 Euro gross.Gesetze Bayern Only where no staff can be recruited on that basis and no other suitable applicants are available may the employer seek individual consent for an außertarifliches EntgeltGesetze Bayern — now capped at 124,000 Euro. The models for above-tariff employment date back to 1 November 2006, when posts carrying the former Vergütungsgruppe I BAT ceased to map onto the TV-L pay table and had to be arranged outside the tariff under § 17(2) TVÜ-Länder.

The same circular carries the standing contract mechanics employers use alongside the pay rule: model contracts for TV-L staff (permanent, fixed-term and on-call), for staff outside the TV-L on call, for post-training fixed-term hires, and for continued employment past the statutory retirement age by agreement under § 41(1) sentence 3 SGB VI — the latter always concluded before the individual retirement age is reached, covering only the deferral of the agreed end date, with any change to working conditions split off into a separate earlier amendment contract for legal certainty given § 14(2) TzBfG. A Schriftform clause for collateral agreements now lives in § 5(3) of the model contracts per § 2(3) TV-L, following Federal Labour Court case law (BAG 20 May 2008 – 9 AZR 382/07), and amendment contracts must always complete sections 1 to 3 of the model where the original contract deviates.

Legal basis: Bekanntmachung des Bayerischen Staatsministeriums der Finanzen über den Vollzug des TV-L vom 27. Oktober 2006 (FMBl. S. 194), section 9, with Article 40 BayHO; TVÜ-Länder § 17(2).

For Bavarian above-tariff hires above 111,500 Euro gross per year, seek individual Finance Ministry consent up to the new 124,000 Euro cap — and only where no recruit is obtainable on standard terms.

Sources

2034.1.1-F Vollzug des Tarifvertrages für den öffentlichen Dienst der Länder (TV-L)