Minimum wage; registration of employees

If you are an employer based abroad and employ people in Germany, you must register them via the Minimum Wage Reporting Portal. The same applies if you borrow temporary workers from a lender based abroad.

Description

In principle, you must report in the Minimum Wage Reporting Portal if your employees are currently working in one of the following industries:

  • Construction and related trades
  • Catering and accommodation industry
  • Passenger transportation
  • forwarding, transport and related logistics industry
  • Showman's trade
  • Forestry enterprises
  • Building cleaning industry
  • Companies involved in the construction and dismantling of trade fairs and exhibitions
  • Meat industry
  • Prostitution trade
  • Guarding and security industry
  • Waste management, including street cleaning and winter services
  • Education and training services in accordance with the Second or Third Book of the Social Security Code
  • Nursing services
  • Security guards at commercial airports
  • Chimney sweeping
  • Temporary work, employee leasing

You can also find more information on the reporting requirements on the website of the customs administration.

You must provide this information on a regular basis:

  • Surname, first name and date of birth of the employee
  • Start and duration of employment or temporary employment
  • Place of employment
  • Place in Germany where the documents are kept available
  • Name and address of the person responsible or the lender
  • Branch in which the employee will work

In addition, you basically need someone in Germany to whom mail can be delivered. You must provide his or her name and address when registering.

Furthermore, as an employer, you must assure in the notification that you comply with the minimum working conditions applicable in Germany. If you submit a notification as a hirer, you must upload a corresponding assurance from the hirer.

If there are any changes to the information in a notification, you must submit a notification of change.

Prerequisites

  • You are an employer with company headquarters abroad and at least one of your employees works in Germany or
  • You are a hirer and employ at least one temporary worker in Germany from a hirer based abroad.
  • The worker you employ works in one of the following industries:
    • Main and secondary construction trades,
    • Catering and accommodation industry,
    • Passenger transportation,
    • Forwarding, transport and related logistics,
    • showmen,
    • forestry companies,
    • building cleaning industry,
    • companies involved in the construction and dismantling of fairs and exhibitions,
    • meat industry,
    • prostitution industry,
    • guarding and security industry
    • Waste management, including street cleaning and winter services,
    • education and training services in accordance with the Second or Third Book of the Social Code,
    • nursing services,
    • security guards at commercial airports, or
    • chimney sweeping.
  • Temporary workers must currently be registered in all industries

Procedure

The employee's report should be made online in the reporting portal-minimum wage.

  • Register on the reporting portal-minimum wage
  • Confirm your e-mail address and log in
  • Complete all the required data, upload the supporting documents if necessary and click on "Send".
  • You will immediately receive a confirmation of receipt, with the report ID, the date and time of your report

Special notes

There are some exceptions to the reporting requirement, including:

  • regular monthly remuneration of more than EUR 2,958 gross per month
  • regular monthly remuneration of more than EUR 2,000 gross, if demonstrably paid for the last 12 months
  • family members of the employer

In some sectors (e.g. road transport), the reporting obligation has been modified so that less information is required. Customs provides information on the exceptions to the reporting requirements on its website.

Deadlines

  • Message: before starting work

Processing time

None

Required documents

  • Required Documents

    • For foreign-domiciled employers: declaration that you comply with the minimum wage
    • For employers based in Germany: declaration by the foreign-domiciled posting employer that they comply with the minimum wage

Online procedures

Fees

  • None

Remedy

No legal remedies are given.

Status: 13.02.2022

Responsible for editing: Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.