Ga naar de inhoud

Practical information Germany

What legislation?

Employers are expected to be fully aware of and apply human resources legislation and regulations. This is not always possible, especially when employees are stationed abroad. In that case, you must be able to count on a solid partner who has all the knowledge in-house. At Interfisc, we take care of your employees across the border, allowing you to fully focus on your core business.

Local employees in Germany, with or without a registered place of business

In several countries, it is possible to offer your products or services through a local employee without the need to have your own registered office there for this purpose. This can, however, often be subject to certain restrictions as to the nature of your activities as a foreign company without a registered office in the country in question.

Please also note that, in principle, German social security will apply to your employees residing in Germany, whether they work exclusively or partially in that country. In addition, German tax regulations will apply to the income they earn in Germany and you will be obliged to observe German employment law.

Payroll costs in Germany

One of the first questions you could be confronted with before taking on an employee in Germany, is the high level of payroll costs in the country.

In our factsheet Personnel in Germany, available for downloading below, please find an overview of the employee benefits package that is customary in Germnay and the associated costs, calculated on an annual basis.

The overview of the costs gives you an insight into the terms and conditions of employment that are customary in Germany, based on which you can decide whether it is worth having an employee in Germany. As soon as you make this decision, we are happy to help you make a suitable offer to your employee. This means that you will be well-prepared for negotiating with your employee.

Additional employer obligations in Germany

In view of the complexity of and, possibly, inadequate internal knowledge of German legislation in your organisation, we recommend that you do not limit yourself to the financial aspects only. Our factsheets provide you a detailed explanation of everything involved.

We provide you with an overall picture of these German rules:

  • Employment law in Germany
  • Social security in Germany
  • Taxes in Germany
  • Employee benefits in Germany
  • Health & well-being in Germany

Download our factsheet ‘Personnel in Germany’, with information on regulations, payroll costs, employer insurance and payroll accounting in Germany!

Official bodies in Germany

Official bodies:Information about:
Deutscher Industrie- und Handelskammertag e.V.
Industry & Trade
Euregio Rhein-Waal
The Netherlands - Germany
GTAI Trade & Invest
Foreign investments

Inflation in Germany

For the exact information regarding German inflation please refer to the official site of the German government Statistisches Bundesamt, click here

Minimum wage in Germany

Germany, like the Netherlands, also has a statutory minimum hourly wage. This legal minimum wage was introduced in Germany in 2015 with an hourly wage of € 8,50 and has been € 12,41 gross since January 2024. An increase to € 12,82 is planned in January 2025.  Read more >>

Note: As in the Netherlands, a collective agreement or Tarifvertrag may also apply in Germany, with its own salary agreements.

Incidentally, as a derivative of the minimum wage, Germany also has an income limit for a so-called ‘Minijob’. This is a side job where an employee is allowed to earn a maximum amount per month without owing taxes and/or contributions on it. This income limit is € 538,- per month as of 1 January 2024.

Per:Gross salary per hour in €:
01-01-202512,82
01-01-202412,41
01-10-202212,-
01-07-202210,45
01-01-20229,82
01-07-20219,60
01-01-20219,50

Maximum social security contribution in Germany

Just like in the Netherlands, social security contributions in Germany have a maximum premium ceiling.
Concerning German pensions and unemployment, there is a difference in the premium ceiling between the old federal states (Berlin-West, Hamburg, Schleswig-Holstein, Niedersachsen, Nordrhein-Westfalen, Rheinland-Pfalz, Saarland, Hessen, Baden-Württemberg, Bayern) and the new federal states (Brandenburg, Mecklenburg-Western Pomerania, Saxony-Anhalt, Saxony, Thuringia)
Click here for an overview

National holidays in Germany

2024
New Year's Day1.1.2024 (Monday)
Epiphany (1)6.1.2024 (Saturday)
International Women's Day (2)8.3.2024 (Friday)
Good Friday29.3.2024 (Friday)
Easter Day31.3.2024 (Sunday)
Easter Monday1.4.2024 (Monday)
Labour Day1.5.2024 (Wednesday)
Ascension Day9.5.2024 (Thursday)
Whitsunday19.5.2024 (Sunday)
2nd Whitsunday20.5.2024 (Monday)
Corpus Christi (3)30.5.2024 (Thursday)
Maria Ascension Day (1)15.8.2024 (Thursday)
Day of German Unity3.10.2024 (Sunday)
Reformation Day (4)31.10.2024 (Thursday)
All Saints (5)1.11.2024 (Friday)
Christmas25.12.2024 (Wednesday)
Boxing Day26.12.2024 (Thursday)

If an official holiday falls during the weekend, no substitute day off is given in Germany.

(1) only in Baden-Württemberg, Beieren and Sachsen-Anhalt
(2) only in Berlin
(3) only in Baden-Württemberg, Bayern, Hessen, Nordrhein-Westfalen, Rheinland-Pfalz, Saarland and in certain
municipalities of Sachsen and Thüringen
(4) only in Brandenburg, Mecklenburg-Vorpommern, Sachsen, Sachsen-Anhalt and Thüringen
(5) only in Baden-Württemberg, Bayern, Nordrhein-Westfalen, Rheinland-Pfalz and Saarland

School holidays in Germany

2024Christmas '23 WinterSpringAscension / PentecostSummer Autumn Christmas '24
Baden-Württemberg23-12-23 t/m 05-01-24
-23-03-24 to 05-04-24 21-05-24 to 31-05-24 25-07-24 to 07-09-24 28-10 to 30-10-24 + 31-10-2423-12-24 to 04-01-25
Bayern23-12-23 t/m 05-01-2412-02-24 to 16-02-24 25-03-24 to 06-04-24 21-05-24 to 01-06-24 29-07-24 to 09-09-24 28-10 to 31-10-24 + 20-11-2423-12-24 to 03-01-25
Berlin23-12-23 t/m 05-01-2405-02-24 to 10-02-24 25-03-24 to 05-04-24 10-05-24 18-07-24 to 30-08-24 04-10+21-10-24 to 02-11-2423-12-24 to 31-12-25
Brandenburg23-12-23 t/m 05-01-2405-02-24 to 09-02-24 --18-07-24 to 31-08-24 04-10+21-10-24 to 02-11-2423-12-24 to 31-12-25
Bremen23-12-23 t/m 05-01-2401-02-24 to 02-02-24 18-03-24 to 28-03-24 10-05-24 + 21.05-24 24-06-24 to 02-08-24 04-10+19-10 to 01-11-2423-12-24 to 04-01-25
Hamburg22-12-23 t/m 05-01-2402-02-24 18-03-24 to 28-03-24 10-05+21-05 to 24-05-24 18-07-24 to 28-08-24 04-10+21-10 to 01-11-2420-12-24 to 03-01-25
Hessen27-12-23 t/m 13-01-24-25-03-24 to 13-04-24 -15-07-24 to 23-08-24 14-10-24 to 25-10-2423-12-24 to 10-01-25
Meck.-Vorpommern21-12-23 t/m 03-01-2405-02-24 to 16-02-24 25-03-24 to 03-04-24 10-05+17-05 to 21-05-24 22-07-24 to 31-08-24 04-10+21-10 to 26-10-24+ 01-11-2423-12-24 to 06-01-25
Niedersachsen **27-12-23 t/m 05-01-2401-02-24 to 02-02-24 18-03-24 to 28-03-24 10-05-24 + 21-05-24 24-06-24 to 03-08-24 04-10-24 to 19-10-24 + 01-11-2423-12-24 to 04-01-25
Nordrhein-Westfalen21-12-23 t/m 05-01-24-25-03-24 to 06-04-14
21-05-24 08-07-24 to 20-08-24 14-10-24 to 26-10-24
23-12-24 to 06-01-25
Rheinland-Pfalz27-12-23 t/m 05-01-24-25-03-24 to 02-04-14
21-05-24 to 29-05-24 15-07-24 to 23-08-24 14-10-24 to 25-10-24
23-12-24 to 08-01-25
Saarland21-12-23 t/m 02-01-2412-02-24 to 16-02-24 25-03-24 to 05-04-14
21-05-24 to 24-05-24 15-07-24 to 23-08-24 14-10-24 to 25-10-24
23-12-24 to 03-01-25
Sachsen23-12-23 t/m 02-01-2412-02-24 to 23-02-24 28-03-24 to 05-04-24
10-05+18-05 to 21-05-24 20-06-24 to 02-08-24 07-10-24 to 19-10-24
23-12-24 to 03-01-25
Sachsen-Anhalt27-12-23 t/m 06-01-2412-02-24 to 10-02-24 25-03-24 to 30-03-24
21-05-24 to 24-05-24 24-06-24 to 03-08-24 30-09 to 12.10+01-11-2423-12-24 to 04-01-25
Schleswig-Holstein *21-12-23 t/m 03-01-24-02-04-24 to 19-04-24
10-05-24 to 11-05-24 22-07-24 to 31-08-24 04-10+21-10 to 01-11-2423-12-24 to 07-01-25
Thüringen22-12-23 t/m 05-01-24 12-02-24 to 16-02-24 25-03-24 to 06-04-24 10-05-24 20-06-24 to 31-07-24 30-09-24 to 12-10-2423-12-24 to 03-01-25
 

1) Indicated is respectively the first and last vacationday: additional changes, for some countries, are reserved.
* On the islands of Sylt, Föhr, Amrum and Helgoland as well as Haligen special arrangements apply for the summer and autumn holiday.
** On the Lower Saxony North Sea Islands special arrangements apply.

Keep up to date on the latest news!

Sign up for our newsletter and receive the latest information on employer obligations in the Netherlands, Belgium, Germany,  France, Italy and the United Kingdom.

Together, solution-oriented and caring

Since 1972, Interfisc has offered international HR & Payroll solutions in the Netherlands, Belgium, Germany, France, the United Kingdom, and Italy. We do this from our offices in the Netherlands and Belgium, and with an international team of around 45 committed and caring employees. 

Need to know more?

Questions about what needs to be done?
Our customer support team is at your service, you can reach us by phone or via the contact form.

Not found what you were looking for?

In the world of international employment, every situation is unique.
If our website does not provide the answers, please do not hesitate to contact us, together we can work out the best solution (to your needs).

Contact form

Subscribe to our newsletter!

Stay up to date on employer obligations in the Netherlands, Belgium, Germany, France, the United Kingdom and Italy.