# TVöD-SuE Entgelttabelle May 2026 Changes **Last Updated:** 2026-01-07 **Effective Date:** 2026-05-01 (Entgelttabelle), 2026-01-01 (Jahressonderzahlung) **Status:** Documented - Ready for May 2026 Implementation ## Overview This document provides a complete change log for all TVöD-SuE Entgelttabelle updates effective May 1, 2026, and Jahressonderzahlung changes effective January 1, 2026. ## Summary of Changes ### 1. Entgelttabelle Values - **Change:** All Entgelttabelle values increase by 2.8% (linear increase) - **Effective Date:** May 1, 2026 - **Impact:** All 96 values × 2 tariff areas (VKA and Bund) = 192 total value updates - **Calculation:** New Value = Current Value × 1.028 ### 2. Jahressonderzahlung Percentages - **Change:** Significant increase in Jahressonderzahlung percentages - **Effective Date:** Calendar year 2026 (January 1, 2026) - **Impact:** 4 percentage changes for VKA, 4 for Bund (8 total) - **Calculation Method:** Percentage of Tabellenentgelt (monthly base salary) ### 3. SuE-Zulage Values - **Change:** No changes (values remain unchanged) - **Status:** Verified - all values stay the same ### 4. Other Parameters - **Change:** No changes - **Status:** Verified - Stufenlaufzeiten, Zeitzuschläge, Funktionszulagen, Arbeitszeit all unchanged ## Detailed Change Log ### Entgelttabelle Values - Complete Change List **VKA (Kommunen) - All 96 Values:** | S-Gruppe | Stufe | Current (Jan 2026) | New (May 2026) | Increase | | -------- | ----- | ------------------ | -------------- | --------- | | S2 | 1 | 2.829,14 € | 2.908,36 € | +79,22 € | | S2 | 2 | 2.948,41 € | 3.030,97 € | +82,56 € | | S2 | 3 | 3.036,64 € | 3.121,67 € | +85,03 € | | S2 | 4 | 3.132,45 € | 3.220,16 € | +87,71 € | | S2 | 5 | 3.240,19 € | 3.330,92 € | +90,73 € | | S2 | 6 | 3.347,95 € | 3.441,69 € | +93,74 € | | S3 | 1 | 3.034,89 € | 3.119,87 € | +84,98 € | | S3 | 2 | 3.229,62 € | 3.320,05 € | +90,43 € | | S3 | 3 | 3.410,78 € | 3.506,28 € | +95,50 € | | S3 | 4 | 3.577,12 € | 3.677,28 € | +100,16 € | | S3 | 5 | 3.653,23 € | 3.755,52 € | +102,29 € | | S3 | 6 | 3.744,14 € | 3.848,98 € | +104,84 € | | S4 | 1 | 3.201,81 € | 3.291,46 € | +89,65 € | | S4 | 2 | 3.408,76 € | 3.504,21 € | +95,45 € | | S4 | 3 | 3.597,33 € | 3.698,06 € | +100,73 € | | S4 | 4 | 3.725,30 € | 3.829,61 € | +104,31 € | | S4 | 5 | 3.848,61 € | 3.956,37 € | +107,76 € | | S4 | 6 | 4.043,12 € | 4.156,33 € | +113,21 € | | S7 | 1 | 3.333,59 € | 3.426,93 € | +93,34 € | | S7 | 2 | 3.550,19 € | 3.649,60 € | +99,41 € | | S7 | 3 | 3.765,70 € | 3.871,14 € | +105,44 € | | S7 | 4 | 3.987,31 € | 4.098,95 € | +111,64 € | | S7 | 5 | 4.153,80 € | 4.270,11 € | +116,31 € | | S7 | 6 | 4.404,69 € | 4.528,02 € | +123,33 € | | S8a | 1 | 3.413,85 € | 3.509,44 € | +95,59 € | | S8a | 2 | 3.636,31 € | 3.738,13 € | +101,82 € | | S8a | 3 | 3.868,50 € | 3.976,82 € | +108,32 € | | S8a | 4 | 4.092,49 € | 4.207,08 € | +114,59 € | | S8a | 5 | 4.311,44 € | 4.432,16 € | +120,72 € | | S8a | 6 | 4.541,67 € | 4.668,84 € | +127,17 € | | S8b | 1 | 3.481,39 € | 3.578,87 € | +97,48 € | | S8b | 2 | 3.708,79 € | 3.812,64 € | +103,85 € | | S8b | 3 | 3.980,49 € | 4.091,94 € | +111,45 € | | S8b | 4 | 4.380,82 € | 4.503,48 € | +122,66 € | | S8b | 5 | 4.759,33 € | 4.892,59 € | +133,26 € | | S8b | 6 | 5.049,51 € | 5.190,90 € | +141,39 € | | S9 | 1 | 3.549,30 € | 3.648,68 € | +99,38 € | | S9 | 2 | 3.781,54 € | 3.887,42 € | +105,88 € | | S9 | 3 | 4.053,20 € | 4.166,69 € | +113,49 € | | S9 | 4 | 4.455,27 € | 4.580,02 € | +124,75 € | | S9 | 5 | 4.835,59 € | 4.970,99 € | +135,40 € | | S9 | 6 | 5.128,99 € | 5.272,60 € | +143,61 € | | S11a | 1 | 3.741,49 € | 3.846,25 € | +104,76 € | | S11a | 2 | 3.994,28 € | 4.106,12 € | +111,84 € | | S11a | 3 | 4.174,59 € | 4.291,48 € | +116,89 € | | S11a | 4 | 4.636,51 € | 4.766,33 € | +129,82 € | | S11a | 5 | 4.998,73 € | 5.138,69 € | +139,96 € | | S11a | 6 | 5.216,07 € | 5.362,12 € | +146,05 € | | S11b | 1 | 3.808,48 € | 3.915,12 € | +106,64 € | | S11b | 2 | 4.067,31 € | 4.181,19 € | +113,88 € | | S11b | 3 | 4.249,15 € | 4.368,13 € | +118,98 € | | S11b | 4 | 4.712,82 € | 4.844,78 € | +131,96 € | | S11b | 5 | 5.075,04 € | 5.217,14 € | +142,10 € | | S11b | 6 | 5.292,38 € | 5.440,57 € | +148,19 € | | S12 | 1 | 3.859,50 € | 3.967,57 € | +108,07 € | | S12 | 2 | 4.122,07 € | 4.237,49 € | +115,42 € | | S12 | 3 | 4.465,71 € | 4.590,75 € | +125,04 € | | S12 | 4 | 4.769,97 € | 4.903,53 € | +133,56 € | | S12 | 5 | 5.146,70 € | 5.290,81 € | +144,11 € | | S12 | 6 | 5.306,08 € | 5.454,65 € | +148,57 € | | S13 | 1 | 3.869,68 € | 3.978,03 € | +108,35 € | | S13 | 2 | 4.132,98 € | 4.248,70 € | +115,72 € | | S13 | 3 | 4.491,62 € | 4.617,39 € | +125,77 € | | S13 | 4 | 4.781,38 € | 4.915,26 € | +133,88 € | | S13 | 5 | 5.143,62 € | 5.287,64 € | +144,02 € | | S13 | 6 | 5.324,74 € | 5.473,83 € | +149,09 € | | S14 | 1 | 3.962,44 € | 4.073,39 € | +110,95 € | | S14 | 2 | 4.232,66 € | 4.351,17 € | +118,51 € | | S14 | 3 | 4.554,71 € | 4.682,24 € | +127,53 € | | S14 | 4 | 4.882,30 € | 5.019,00 € | +136,70 € | | S14 | 5 | 5.244,56 € | 5.391,41 € | +146,85 € | | S14 | 6 | 5.498,11 € | 5.652,06 € | +153,95 € | | S15 | 1 | 4.000,66 € | 4.112,68 € | +112,02 € | | S15 | 2 | 4.274,25 € | 4.393,93 € | +119,68 € | | S15 | 3 | 4.564,08 € | 4.691,87 € | +127,79 € | | S15 | 4 | 4.897,32 € | 5.034,44 € | +137,12 € | | S15 | 5 | 5.433,43 € | 5.585,57 € | +152,14 € | | S15 | 6 | 5.665,23 € | 5.823,86 € | +158,63 € | | S16 | 1 | 4.147,17 € | 4.263,29 € | +116,12 € | | S16 | 2 | 4.433,68 € | 4.557,82 € | +124,14 € | | S16 | 3 | 4.752,42 € | 4.885,49 € | +133,07 € | | S16 | 4 | 5.143,62 € | 5.287,64 € | +144,02 € | | S16 | 5 | 5.578,29 € | 5.734,48 € | +156,19 € | | S16 | 6 | 5.839,11 € | 6.002,61 € | +163,50 € | | S17 | 1 | 4.233,84 € | 4.352,39 € | +118,55 € | | S17 | 2 | 4.527,84 € | 4.654,62 € | +126,78 € | | S17 | 3 | 4.998,73 € | 5.138,69 € | +139,96 € | | S17 | 4 | 5.288,55 € | 5.436,63 € | +148,08 € | | S17 | 5 | 5.868,09 € | 6.032,40 € | +164,31 € | | S17 | 6 | 6.208,58 € | 6.382,42 € | +173,84 € | | S18 | 1 | 4.591,95 € | 4.720,52 € | +128,57 € | | S18 | 2 | 4.708,94 € | 4.840,79 € | +131,85 € | | S18 | 3 | 5.288,55 € | 5.436,63 € | +148,08 € | | S18 | 4 | 5.723,21 € | 5.883,46 € | +160,25 € | | S18 | 5 | 6.375,22 € | 6.553,73 € | +178,51 € | | S18 | 6 | 6.773,65 € | 6.963,31 € | +189,66 € | **Bund (Bundesverwaltung) - All 96 Values:** **Note:** Bund values are identical to VKA values for S2-S14. Bund S15-S18 currently has placeholder values in code that need to be replaced with VKA values. | S-Gruppe | Stufe | Current (Jan 2026) | New (May 2026) | Notes | | -------- | ----- | ----------------------------------- | --------------------- | ----------------------- | | S2-S14 | All | Same as VKA | Same as VKA | Identical to VKA | | S15 | 1-6 | 5.100,00 - 5.850,00 € (placeholder) | 4.112,68 - 5.823,86 € | Replace with VKA values | | S16 | 1-6 | 5.250,00 - 6.000,00 € (placeholder) | 4.263,29 - 6.002,61 € | Replace with VKA values | | S17 | 1-6 | 5.400,00 - 6.150,00 € (placeholder) | 4.352,39 - 6.382,42 € | Replace with VKA values | | S18 | 1-5 | 5.550,00 - 6.150,00 € (placeholder) | 4.720,52 - 6.553,73 € | Replace with VKA values | | S18 | 6 | null (placeholder) | 6.963,31 € | Replace with VKA value | ### Jahressonderzahlung Percentages - Complete Change List | Entgeltgruppe Cluster | S-Gruppen | Current (Jan 2026) | New (2026) | Change | | --------------------- | ------------------------ | ------------------ | ---------- | -------------- | | EG_1_8 | S2, S3, S4, S7, S8a, S8b | 0.25 (25%) | 0.90 (90%) | +260% increase | | EG_9_11 | S9, S11a, S11b | 0.30 (30%) | 0.85 (85%) | +183% increase | | EG_12_13 | S12, S13 | 0.35 (35%) | 0.85 (85%) | +143% increase | | EG_14_15 | S14, S15, S16, S17, S18 | 0.40 (40%) | 0.85 (85%) | +113% increase | **Calculation Formula:** ``` Jahressonderzahlung = Tabellenentgelt × JSZ_Prozentsatz × (Beschäftigungsumfang / 100) ``` **Effective Date:** Calendar year 2026 (January 1, 2026) - **Note:** This is different from the Entgelttabelle effective date (May 1, 2026) **Applies To:** Both VKA and Bund (identical percentages) ### SuE-Zulage Values - No Changes All SuE-Zulage values remain unchanged for May 2026: | S-Gruppen | Current Value | May 2026 Value | Status | | --------- | ------------- | -------------- | --------- | | S2-S4 | 150,00 € | 150,00 € | Unchanged | | S7 | 150,00 € | 150,00 € | Unchanged | | S8a-S8b | 200,00 € | 200,00 € | Unchanged | | S9-S11b | 250,00 € | 250,00 € | Unchanged | | S12-S13 | 300,00 € | 300,00 € | Unchanged | | S14-S18 | 350,00 € | 350,00 € | Unchanged | ### Other Parameters - No Changes | Parameter | Current Value | May 2026 Value | Status | | ------------------------ | ------------------------- | ------------------------- | --------- | | Stufenlaufzeiten | 12, 24, 36, 48, 60 months | 12, 24, 36, 48, 60 months | Unchanged | | Zeitzuschläge (Nacht) | 20% | 20% | Unchanged | | Zeitzuschläge (Sonntag) | 25% | 25% | Unchanged | | Zeitzuschläge (Feiertag) | 135% | 135% | Unchanged | | Funktionszulagen | Various (150-450€) | Various (150-450€) | Unchanged | | Arbeitszeit (VKA) | 39.0 hours/week | 39.0 hours/week | Unchanged | | Arbeitszeit (Bund) | 39.0 hours/week | 39.0 hours/week | Unchanged | ## Source Citations **Primary Sources:** - GEW (Gewerkschaft Erziehung und Wissenschaft): https://www.gew.de/mehr/fragen-und-antworten - BPA (Bundesverband der Personalberater): https://www.bpa-arbeitgeberverband.de - Haufe.de: https://www.haufe.de/oeffentlicher-dienst/personal-tarifrecht/tvoed-tarifrunde-2025-aktueller-stand_144_623026.html - DBSH NRW: https://nrw.dbsh.de/media/public/dbsh-nw/Landesverband_NRW/Fachgruppen/LAT/TV%C3%B6D/2025/250406_vorlaeufige_Entgelttabellen_SuE.pdf **Verification Date:** 2026-01-07 ## Implementation Notes 1. **Effective Dates:** - Entgelttabelle: May 1, 2026 - Jahressonderzahlung: January 1, 2026 (calendar year) 2. **Bund S15-S18:** Current code has placeholder values. Research indicates Bund values should match VKA values for all S-Gruppen. This needs to be corrected in May 2026 implementation. 3. **Calculation Impact:** The Jahressonderzahlung change is significant and will result in much higher annual gross salaries for all employees. 4. **Testing Required:** All calculations need to be tested with new values, especially Jahressonderzahlung calculations which have changed dramatically. ## Related Documentation - `TVOED_SUE_2026_VERIFICATION.md` - Complete verification spreadsheet - `TVOED_SUE_MAY_2026_IMPLEMENTATION_GUIDE.md` - Step-by-step implementation guide - `TVOED_SUE_MAY_2026_UPDATE_CHECKLIST.md` - Comprehensive update checklist - `TVOED_SUE_CURRENT_IMPLEMENTATION.md` - Current implementation documentation