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Notification pursuant to the Minimum Wage Act

Foreign-domiciled employers who post one or more workers to Germany to carry out work or to provide a service, are required pursuant to Article 16 (1 and 2) of the Minimum Wage Act (Mindestlohngesetz - MiLoG) in conjunction with Section 1 of the Ordinance on Minimum Wage Reporting Requirements pursuant to Minimum Wage Act, Posted Workers Act and Provision of Temporary Workers Act (Mindestlohnmeldeverordnung - MiLoMeldV) to give notification of their worker(s) if such posting is to any of the sectors listed in Article 2a of the Act to Combat Undeclared Work and Unlawful Employment (Schwarzarbeitsbekämpfungsgesetz - SchwarzArbG), which are:

  • setting up and dismantling trade fairs and exhibitions,
  • building industry,
  • meat industry,
  • forestry,
  • catering and hotel business,
  • industrial cleaning,
  • passenger transportation industry,
  • fairground and amusement sector,
  • haulage, transport, and associated logistics industry,
  • prostitution industry,
  • private security sector.

For the application of the Minimum Wage Act to cross-border passenger and goods transport by road, the area of goods and passenger road transport is regulated se-parately as to when a posting occurs and how the report must be made.

More information can be found here:
Application of the Minimum Wage Act in cross-border passenger and goods road transport

Notification pursuant to the Posted Workers Act

Foreign-domiciled employers who post workers to Germany to carry out work or to provide a service in the subsequently named sectors covered by the AEntG, in which sectors an employer is obligated to grant at least certain minimum conditions of employment and/or make holiday fund contributions, are required pursuant to Article 18 (1) and (2) AEntG in conjunction with Section 1 MiLoMeldV, if such posting is to any of the following sectors listed in the AEntG:

  • training and further training services in accordance with the second or third volume of the Social Code
  • the mainstream construction
  • roofing trade
  • electrician's trade
  • Gardening, landscaping and sports field construction
  • building cleaning services
  • scaffolding erection
  • painting and decorating trades
  • care provision
  • chimney sweep trade
  • Security services (security staff at commercial airports)
  • stonemasonry trade
Please note

The notification requirement also concerns employers of contract labour, who are operating in Germany within the framework of a bilateral government agreement. The conditions of employment (wages/holidays) that must be met are principally based on the provisions of work permit and residence legislation and, or applicable government agreements, which shall have precedence in this respect. They do not, though, preclude the application of the Posted Workers Act (AEntG).

Notification of the supply of labour in accordance with the Act on the Provision of Temporary Workers

Temporary employment undertakings or placement agencies (suppliers), who supply a worker to a user undertaking to carry out an activity or perform services in Germany, are required to submit a written notification.

This requires only a notification by the supplier, and not a notification by the user at the same time. If the user submitted a notification before 1 July 2023 in accordance with the then applicable law, the supplier does not have to submit the notification again. Irrespective of this, the supplier must report changes without delay.

Depending on the industry in which a worker is deployed, the relevant notification will be on the basis of the Minimum Wage Act (Mindestlohngesetz - MiLoG), the Posted Workers Act (Arbeitnehmer-Entsendegesetz - AEntG), or the Act on the Provision of Temporary Workers (Arbeitnehmerüberlassungsgesetz - AÜG).:

  • If the workers supplied are deployed in the industries listed in Art. 2a of the Act to Combat Clandestine Employment (Schwarzarbeitsbekämpfungsgesetz - SchwarzArbG), the supplier is required to submit notifications pursuant to Art. 16 (3) of the Minimum Wage Act (MiLoG), in conjunction with Art. 1 of the Ordinance on Minimum Wage Reporting Obligations (Mindestlohnmeldeverordnung - MiLoMeldV).
  • If the workers supplied are being deployed in industries to which the Posted Workers Act (AEntG) applies, in which minimum working conditions or contributions to the holiday fund must be granted, the supplier is required to submit a notifications pursuant Art. 18 Subsection 3 AEntG in conjunction with Art. 1 of the Ordinance on Minimum Wage Reporting Obligations (MiLoMeldV).
  • Irrespective of the industry in which he is active, the supplier is required to submit a notification pursuant to Art. 17b (1) of the Act on the Provision of Temporary Workers (AUG) in conjunction with Art. 1 of the Ordinance on Minimum Wage Reporting Obligations (MiLoMeldV) whenever a legislative ordinance pursuant to Art. 3a AÜG applies to the employment relationship.

Where the reporting obligation exists on the basis of several legislative instruments, it is sufficient to submit only one uniform notification.

Please note

Notifications pursuant to the MiLoG, AEntG and/or AÜG legislation must be submitted prior to the commencement and irrespective of the duration of the relevant work or service provision.

Exceptions from the obligation to notify

Notifications pursuant to the Minimum Wage Act are not required with regard to employees whose sustained pay exceeds a gross 4,319 euros a month, or whose sustained regular monthly pay exceeds a gross 2,879 euros provided that the employer can submit evidence of such payment for the past full twelve months (disregarding any times without entitlement to pay), as laid down in Section 1 of the Ordinance on Minimum Wage Documentation Obligations (Mindestlohndokumentationspflichten-Verordnung - MiLoDokV). This exemption does not apply in the case of notifications pursuant to the AEntG, the AÜG or for notifications regarding drivers who carry out transportation of goods or passengers.

Notifications under both MiLoG and AEntG legislation may also be dispensed with where an employer’s spouse, registered life partner, child(ren) and/or parent(s) work in that employer’s operation. Where the employer is a legal person or a partnership with capacity to act in its own right, they are relieved from the notification obligation only in cases where the above family relationship exists with the organ (or a member of such organ) entitled to represent the legal person, or with an authorised partner in the partnership (cf. Section 1 (2) MiLoDokV). Family members who are not under an employment contract and who engage in the operation’s affairs by virtue of their family relationship only, are not deemed to be employees and therefore not subject to the reporting obligations regulated by the MiLoG and AEntG legislation. This exemption does not apply to notifications regarding drivers transporting goods or passengers.

Content of the notification

The employer's notification pursuant to section 16 (1) MiLoG and section 18 (1) AEntG must contain the following information:

  • the surnames, first names and dates of birth of the persons working for the employer in Germany,
  • the beginning and anticipated duration of employment,
  • the place of employment or site for construction work,
  • the place in Germany where the documents required pursuant to section 17 MiLoG or section 19 AEntG are kept available,
  • the surname, first name, date of birth and address in Germany of the person responsible,
  • the industry branch, in which the employees are to be posted (when submitting a notification under MiLoG, indication of the industry branch is voluntary),
  • the surname, first name and the address in Germany of an authorised recipient unless he or she is identical to the person responsible.

Notwithstanding the above, the registration of a road haulage company pursuant to Section 16 (2) MiLoG and Section 18 (2) AEntG must contain the following information:

  • identity of the company, if available in the form of the number of the Community license,
  • surname and first name as well as address in the country of establishment of a person authorized to accept service or of a person authorized to accept service,
  • surname, first name, date of birth, address and driver's license number of the driver,
  • commencement date of the driver's employment contract and the law applicable to this contract,
  • expected beginning and expected end of the driver's employment in the country,
  • registration number of the motor vehicles to be used for employment in the country,
  • whether the transport services to be provided by the driver are freight transport or passenger transport and international transport or cabotage;

Information on submitting the application can be found below in the section "Submitting the Application".

The supplier's notification pursuant to section 16 (3) MiLoG, section 18 (3) AEntG and section 17b (1) AÜG must contain the following information:

  • the surnames, first names and dates of birth of the posted employees,
  • the beginning and duration of the posting,
  • the place of employment,
  • the place in Germany where the documents required pursuant to section 17 MiLoG, section 19 AEntG or section 17 AÜG are kept available,
  • the surname, first name and the address in Germany of an authorised recipient of the temporary work agency,
  • the industry branch, in which the supplied employees are to be posted (when submitting a notification under MiLoG, indication of the industry branch is voluntary),
  • the industry to which the temporary workers are to be assigned,
  • the surname, first name or company name and address of the user.

Submission of the notification

Pursuant to section 1 MiLoMeldV, employers should submit the notifications of their employees posted to Germany online with the help of the minimum wage registration portal (with the exception of certain road transport companies, see below.) The same applies to suppliers based abroad, who provide a hirer with employees who will work in Germany.The minimum wage registration portal can be accessed at www.meldeportal-mindestlohn.de.

Minimum wage registration website

Please note

After successful submission of your notification using the minimum wage registration portal, you will receive confirmation containing a notification ID and the exact date and time the notification was submitted. You can print out the confirmation and use it as proof of submission of the notification.

Notifications must be submitted separately for each individual place of employment or construction site. If employees work at more than one location on a single day, an "organisational scheduling (stationary)" form has to be submitted.

Modified notification requirements

Please note

The notification for drivers employed by road hauliers based in a Member State of the European Union, or of the European Economic Area to carry out the carriage of goods or passengers in Germany must be submitted using the electronic interface of the Internal Market Information System ("IMI"). Road transport companies based in a third country continue to submit the notifications for drivers via the Minimum Wage Reporting Portal. Road transport companies based in the United Kingdom may alternatively submit the declarationnotifications via IMI.

The link to the IMI interface for submitting posting notifications in the road transport sector can be found in the Road Transport Posting Declaration Portal.

Road Transport Posting Declaration Portal

Answers to questions about using the IMI Portal, tutorial videos, and contact information in the event of technical problems can be found on the Help page of the Road Transport Departure Notifications Portal. The Federal Tax Administration, in particular the Central Information Office, cannot answer any questions or provide any support in this regard.

Help page of the portal for road traffic posting notifications

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