Due date

The minimum wage shall be paid on the due date as agreed, but not later than on the last banking day of the month following that in which the relevant work was performed. An employer’s principle obligations pursuant to Article 20 MiLoG include payment of the minimum wage by the last bank working day (Frankfurt am Main) of the month following the month in which the work was performed, at the latest, not though payment on the agreed due date.

If flexible working hours have been agreed, specific provisions shall be observed.

Flexible working hours

In principle, an employee is entitled to payment, on the due date, of the minimum wage for all the hours worked during the accounting period.

If an employee works more hours than have been agreed in the employment contract, these excess working hours can be booked in a flexi-time account, provided that there has been a written agreement to the provision of a flexi-time account. The working hours accumulated in the flexi-time account shall not exceed 50 per cent of the contractually agreed working hours in a given month. This 50 per cent cap within the meaning of the third sentence of Article 2 (2) MiLoG only applies to hours worked in addition, that is, "plus" hours, while an unlimited number of "minus" hours may be booked in a flexi-time account.

If the working time exceeds 50 per cent of the contractually agreed hours, the employer must pay out any excess working hours together with each monthly remuneration.

After twelve calendar months of having been credited to a flexi-time account, at the latest, the relevant hours shall be balanced out by granting the employee paid free time or by paying the minimum wage.

If an employment relationship is terminated while the flexi-time account still shows a time credit, the employer shall compensate for the as yet uncompensated working hours not later than in the calendar month following the termination of the employment relationship.

Foreign-domiciled employers can make use of flexible working hours under the same conditions as German employers.

To the extent that flexible working hours have been introduced, the following documents must be made available in addition to the usual records for inspection:

• written agreement on flexible working hours, and
• adjustment account (for every worker)

Information about the usual documents for inspection

If any additional records are requested they must also be available for inspection by the competent authority.

If the employer cannot provide any records of flexible working hours having been agreed, the statutory due date for payment of the minimum wage remains in force.