Germany

28. 6. 2012

The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.

Notification duty

The notification duty applies to sectors where generally binding collective agreements exist. These sectors include the following: construction trade, electricity related trades, painting and varnishing, roofing, house cleaning and laundering.

Notification office

Bundesfinanzdirektion West
Wörthstraße 1-3
50668 Köln
tel.: 00 49(0)221/37993-100
fax: 00 49(0)221/37993-701 or -702
e-mail: poststelle@abt-fks.bfinv.de

Tax office where posted employees must register when exceeding 183 days in Germany

With the Financial Office (Finanzamt) at the place where the work is pursued.

Period of notification of posting

It is sufficient to notify concurrently with posting the employees however it is recommended doing so in advance.

Sanctions for failure to notify

Breaching the notification duty may be fined up to 25,000 Euro.

Notification form

The form can be downloaded here: http://www.zoll.de/e0_downloads/b0_vordrucke/l0_fks/index.php

Data to be notified

  • company’s name
  • names of posted workers
  • date and place of work
  • copy of a contract or an order

Maximum length of working time

The working time may not exceed 8 hours a working day; it can be prolonged to 10 hours as long as the average working time per one working day does not exceed 8 hours for a period of 6 calendar months or 24 consecutive weeks. Sundays and national holidays do not count as working days.

Minimum length of a rest period

A rest period of 30 minutes must be provided to employees working for 6 – 9 hours. The rest period of 45 minutes must be provided if the working time exceeds 9 hours. The rest period may be divided into several at least 15 minute breaks. The break must be provided after 6 hours of work at the latest. The rest period between two shifts must last a minimum of 11 hours.

Minimum length of holidays

24 days a year for a 6 day working week, 20 days for a 5 day working week.

Minimum wage

Documents to be available at the place of pursuance of work

  • E 101 or E 102 form
  • European Health Insurance Card (EHIC)
  • travel document
  • copy of the contract signed between the employer and the German client or a copy of the order
  • document of the wage
  • copy of the employment contract

A self-employed person has other obligations, such as a trade certificate, etc.

Necessity to translate documents

Documents of the company posting workers to Germany must be translated to German.

Obligation to store the documents

A maximum of two years provided the AentG (Posted Workers Act) is implemented.

Obligation to entrust a responsible representative

A responsible representative with a place of residence in Germany must be entrusted provided the AentG (Posted Workers Act) is implemented.

Obligation to entrust a responsible representative for receiving papers

A responsible representative with a place of residence in Germany must be entrusted provided the AentG (Posted Workers Act) is implemented.

Discussion

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