Sources and method – Employers

The statements are based on statute texts (gesetze-im-internet.de), the Federal Labour Court (Bundesarbeitsgericht), the Federal Government and the Minijob-Zentrale. Secondary sources and unchecked points are named openly.

Sources

1. Nachweisgesetz (§§ 2, 4), Schwarzarbeitsbekämpfungsgesetz (§ 2a), gesetze-im-internet.de, retrieved 20 September 2026.
2. Kündigungsschutzgesetz (§§ 1, 4, 23), BGB (§§ 622, 623), Teilzeit- und Befristungsgesetz (§ 14), gesetze-im-internet.de, retrieved 20 September 2026.
3. Bundesurlaubsgesetz (§§ 3, 4, 7), Entgeltfortzahlungsgesetz (§§ 3, 4, 5), Aufwendungsausgleichsgesetz (§§ 1, 3, 9), Einkommensteuergesetz (§§ 35a, 40a), gesetze-im-internet.de, retrieved 20 September 2026.
4. SGB IV (§§ 7a, 8 including para. 1b, 20, 28a, 111), DEÜV (§ 6), SGB VII (§§ 192, 193), gesetze-im-internet.de, retrieved 20 September 2026.
5. Mindestlohngesetz (§§ 1, 17, 21, 22), Fünfte Mindestlohnanpassungsverordnung (MiLoV5) of 5 November 2025, Arbeitsschutzgesetz (§§ 5, 6), Betriebsverfassungsgesetz (§ 1), BDSG (§§ 26, 38), gesetze-im-internet.de, retrieved 20 September 2026.
6. Bundesarbeitsgericht, decision of 13 September 2022 (1 ABR 22/21), bundesarbeitsgericht.de, retrieved 20 September 2026.
7. Bundesregierung, Fragen und Antworten zum Mindestlohn (2026/2027), retrieved 20 September 2026.
8. Minijob-Zentrale and Minijob Magazin (mini-job limit 2026, U1, Haushaltsscheck, contributions and deadlines), retrieved 20 September 2026.
9. Techniker Krankenkasse Firmenkunden (Entgeltfortzahlungsversicherung U1/U2), IHK Rhein-Neckar (Arbeitszeiterfassung 2026), retrieved 20 September 2026.

Uncertain and unchecked points

• Flat-rate contributions for commercial mini-jobs (15% and 13%) and 2026 social insurance contribution rates: not evaluated.
• Levy rates of the individual health insurance funds (their statutes): not checked against a primary source.
• Leave: the employer's duty to notify under ECJ and Federal Labour Court case law, and part-time conversion; special protection against dismissal, case law on dismissal in small businesses and notice periods under § 622 para. 2 BGB: not evaluated.
• Working time reform: details on the ministry draft (known since 18 June 2026) come from secondary sources; cabinet status unchecked.
• Industry-specific minimum wages, status determination of family members in detail, employers' liability insurance association (Berufsgenossenschaft) contributions and specific contact details: not substantiated and therefore not listed.

What this platform does – and what it does not

It explains in general terms which duties small employers have, in plain language with an in-depth section. It does not replace advice from chambers, associations, tax advisers or lawyers and is not legal advice within the meaning of the Legal Services Act (Rechtsdienstleistungsgesetz). It does not give contact details of individual offices and does not store personal data. You will find employees' rights in the Employees module, and craft trade law in the Craftspeople module.