Wegweiser Employers · Duties for small businesses and households Deutsch

⏱️ Working time recording

Since the Federal Labour Court decision of 13 September 2022, employers must record the start and end of work. A draft bill on working time reform exists but is not in force.

working time recording time recording time clock Federal Labour Court (Bundesarbeitsgericht) Arbeitsschutzgesetz Arbeitszeitgesetz ministry draft (Referentenentwurf)

In brief

Under a decision of the Federal Labour Court of 13 September 2022, employers must introduce a system for recording the working time worked. This also applies to small businesses.

How you record is up to you. A paper list can be enough; it does not have to be electronic. What matters: the start and end of daily work.

There are plans to amend the Working Time Act and expressly require electronic recording. So far this is a draft, not a law. According to the draft, micro-businesses are to get exceptions.

Independently of this, the minimum wage applies: for mini-jobs and certain sectors you must write down start, end and duration.

Step by step

  1. Choose a systemPaper list, spreadsheet or app: start and end of working time per day.
  2. Assign responsibilityEmployees may record themselves, you remain responsible.
  3. Keep the recordsFor the minimum wage at least two years.
  4. Follow developmentsFollow legislation on working time; the draft is not valid law.

Deadlines

13 September 2022
Federal Labour Court decision 1 ABR 22/21: duty to record under § 3 Abs. 2 Nr. 1 ArbSchGBAG, 1 ABR 22/21
seven days / two years
Recording under § 17 MiLoG§ 17 MiLoG
up to €30,000
Fine for disregarding an official order (per IHK Rhein-Neckar)IHK Rhein-Neckar
Watch out – common mistakes
  • According to the IHK, a direct violation of the recording duty is currently not directly subject to a fine; fines threaten if official orders are disregarded.
  • The ministry-draft stage (known since 18 June 2026 according to secondary sources) is uncertain; according to the sources the cabinet has not yet decided. Changes are possible.
  • According to secondary sources, the draft provides for a permanent exemption from electronic recording for businesses with up to ten employees; this is not a valid rule.
  • The current duty under § 3 Abs. 2 Nr. 1 ArbSchG (BAG) has no exemption for executive staff; a sector exemption (§ 18 ArbZG) is only planned in the draft and is not valid law.
In depth · legal basis, figures and practice – for advisers and professionals

Current law

On 13 September 2022 (1 ABR 22/21), the Federal Labour Court decided that under § 3 Abs. 2 Nr. 1 ArbSchG employers are obliged to introduce a system for recording the working time worked by employees; the duty results from an interpretation in conformity with EU law. In the case decided, the court denied the works council a right of initiative to introduce an electronic system under § 87 Abs. 1 Nr. 6 BetrVG. The design (paper or electronic) is left to the employer, according to the account by the IHK Rhein-Neckar.

Minimum wage records

Independently of this, § 17 MiLoG requires, in the cases named there, the recording of the start, end and duration of daily working time by the seventh following day, with two years' retention.

Planned reform (not valid law)

According to secondary sources (law firms, software providers, Handwerksblatt), a ministry draft of the Federal Ministry of Labour amending the Working Time Act became known on 18 June 2026, with a general duty of electronic recording, transition periods of one, two or five years and a permanent exemption for businesses with up to ten employees. According to these sources, a cabinet decision was still pending in September 2026. The draft was not checked as a primary source.

Who is responsible
  • State authorities for occupational safety (supervision)
  • IHK or Chamber of Crafts
  • Customs (Zoll; inspection under the MiLoG)
Further reading
Minimum wage 2026Data protection and works council

Quick questions

Worum geht es bei „Working time recording“?
Since the Federal Labour Court decision of 13 September 2022, employers must record the start and end of work. A draft bill on working time reform exists but is not in force.
Which deadlines and figures matter?
  • 13 September 2022: Federal Labour Court decision 1 ABR 22/21: duty to record under § 3 Abs. 2 Nr. 1 ArbSchG (BAG, 1 ABR 22/21)
  • seven days / two years: Recording under § 17 MiLoG (§ 17 MiLoG)
  • up to €30,000: Fine for disregarding an official order (per IHK Rhein-Neckar) (IHK Rhein-Neckar)
What should I do first?
  • Choose a system: Paper list, spreadsheet or app: start and end of working time per day.
  • Assign responsibility: Employees may record themselves, you remain responsible.
  • Keep the records: For the minimum wage at least two years.
What do I need to watch out for?
  • According to the IHK, a direct violation of the recording duty is currently not directly subject to a fine; fines threaten if official orders are disregarded.
  • The ministry-draft stage (known since 18 June 2026 according to secondary sources) is uncertain; according to the sources the cabinet has not yet decided. Changes are possible.
  • According to secondary sources, the draft provides for a permanent exemption from electronic recording for businesses with up to ten employees; this is not a valid rule.
Evidence
  • Bundesarbeitsgericht, Entscheidung 1 ABR 22/21 (bundesarbeitsgericht.de), retrieved 20 September 2026
  • IHK Rhein-Neckar, Arbeitszeiterfassung 2026, retrieved 20 September 2026
  • MiLoG § 17, gesetze-im-internet.de, retrieved 20 September 2026
  • Sekundärquellen zum Referentenentwurf (u. a. Kliemt.blog, Handwerksblatt), retrieved 20 September 2026
As of

September 2026 · Sources and method

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