Record-keeping duty — clearly explained

The short version

Working time must be recorded. For all employees. Since 2022.

The duty does not come from a new law, but from two decisions:

• In 2019 the European Court of Justice ruled that member states must oblige employers to set up an objective, reliable and accessible system for recording working time.
• In 2022 the Federal Labour Court (decision of 13.09.2022, 1 ABR 22/21) found that this duty already applies in Germany — derived from § 3 (2) no. 1 Arbeitsschutzgesetz (German Occupational Safety and Health Act). No new law is needed for it.

Anyone still waiting for “the law is yet to come” is waiting for the details — not for the duty.

What must be recorded

A mere total of hours at the end of the month is not sufficient. “160 hours in March” says nothing about whether the maximum working time or the rest period was observed.

Who does this apply to?

To all employees, regardless of business size and industry. Including mini-jobbers, temporary workers, working students and apprentices.

In addition, there is the stricter duty under § 17 (1) MiLoG (German Minimum Wage Act). It applies to:

• all mini-jobbers (marginal employment under § 8 (1) SGB IV) — but not mini-jobs in private households (§ 8a SGB IV)
• employees in the eleven sectors listed in § 2a (1) SchwarzArbG (German Act to Combat Undeclared Work): construction, restaurants and accommodation, passenger transport, forwarding, transport and logistics including platform-based delivery services, the showmen's trade, building cleaning, trade fair construction, the meat industry (excluding the butcher's trade), prostitution, the security industry, hairdressing and cosmetics

Exempt under § 1 (1) MiLoDokV (German Minimum Wage Documentation Obligations Ordinance) are employees whose regular monthly pay exceeds EUR 4,461 gross, or EUR 2,974 if the employer can prove it has paid that amount for the last twelve full months (as of 28 September 2026) — mini-jobbers never reach these limits. Under § 1 (2) MiLoDokV the duty also does not apply to spouses, registered partners, children and parents of the employer who work in the business. These exemptions concern § 17 MiLoG only; the general recording duty above still applies.

Under § 17 (1) MiLoG the rule is: record within seven days, retain for at least two years. A missing, incorrect or late record can be fined up to €50,000 (§ 21 (1) no. 8, (3) MiLoG). Inspections are carried out by customs (FKS, German financial control of undeclared work) — unannounced.

The planned change in the law

What Zeitflex does for this

• Start, end and duration are recorded at the moment of clocking in/out, not estimated afterwards.
• Every change creates a new version and keeps the old one, with person, time and reason.
• The break rules under § 4 ArbZG are applied.
• Breaches of maximum working time and rest periods are detected and reported (from Starter).
• The retention periods are observed by the product — see Retention periods.

May I delegate the recording?

Yes. Recording may be delegated to the employees — the responsibility remains with the employer. In practice this means: the business has to carry out spot checks and step in if someone systematically does not clock in.

Still stuck?

The limits for working time, breaks and rest periods are explained under Break and rest period rules.