Statutory Minimum Wage & relative legal regulations in Germany

Germany’s general statutory minimum wage is EUR 13.90 gross per hour from 1 January 2026 and EUR 14.60 from 1 January 2027. The Minimum Wage Act (MiLoG) and the Fifth Minimum Wage Adjustment Ordinance apply. Higher binding sectoral minimum wages must also be observed.

Scope of application of the statutory minimum wage in Germany

The minimum wage generally covers employees working in Germany, including part-time staff and minijob workers. Statutory exceptions are explained below. The earnings limit for a regular minijob is EUR 603 per month in 2026. Employer contributions are additional and vary with the employment and insurance circumstances; a universal 30% rate is incorrect.

Apprentices (Auszubildende)

Apprentices are considered in a vocational training relationship with the employer (and not in an employment relationship). The statutory minimum wage is generally not applicable to apprentices. The remuneration of apprentices depends in Germany on the Vocational Training Act (Berufsbildungsgesetz).

Trainees (Praktikanten)

Interns are generally covered by section 22 MiLoG, subject to its specific exceptions.

The legal classification of an internship depends on its actual training purpose and implementation. Merely calling ordinary work an internship does not remove employee rights.

Section 22 MiLoG contains the following internship exceptions, each subject to its own conditions:

are making a compulsory internship on the basis of a School-Law Provision, an Education Regulation, a Higher Education Provision in the framework of a training at a statutory professional academy,
are making an internship for a limited time of (up to) three months, to provide an orientation toward a future professional training,
are making an internship for a limited time (up to) three months concomitant to a vocational or higher education training (unless such an internship has already been provided from the same trainer),
has to take part to the internship in order to have all the access-qualifications necessary, according to § 54a of the Third Book of the Social Code, or to a vocational training preparation in accordance with Section 68 to 70 of the Vocational Training Act.

A voluntary orientation or study-related internship exceeding three months generally does not meet the corresponding three-month exemption.

Where that exemption fails because the internship lasts longer than three months, minimum wage is generally due from the first day, not only from month four. Extensions and any qualifying interruptions require examination of the actual arrangement.

For study- or training-related internships under section 22(1), sentence 2, no. 3 MiLoG, a previous internship of that kind with the same trainer prevents use of that exemption. There is no general three-year reset borrowed from fixed-term employment law.

Separate internship periods must have genuine, separately identifiable purposes. Record them clearly; splitting contracts cannot turn one longer voluntary internship into several exempt placements.

For example, a compulsory placement followed by a voluntary placement requires a separate assessment of the voluntary period. Whether it is exempt depends on its purpose, duration and any relevant previous internship; the result cannot be inferred from the combined six-month duration alone.

A compulsory placement and a separate orientation placement can be treated differently only if the actual conditions for the respective exceptions are satisfied. A separate contract by itself does not create an exemption.

The applicable written-evidence requirements for internships must be met before the activity begins, particularly section 2(1a) NachwG. The current rules on form, access, retention and any right to a signed record must be checked for the specific arrangement.

Further exceptions/special cases related to statutory minimum wage matters

Young employees without professional qualifications

Young employees without professional qualifications under 18 years of age do not have any right to the statutory minimum wage. Underage workers shall not be prevented from taking up a vocational training because of the minimum wage.

Long-term unemployed

For an employee who was long-term unemployed within section 18(1) SGB III immediately before starting employment, section 22(4) MiLoG excludes the general minimum wage during the first six months. The statutory conditions must actually be met; other binding remuneration rules remain relevant.

Employers should establish any claimed exception lawfully and reliably. An incorrect assumption does not remove the obligation to pay wages or possible statutory consequences.

Special Regulations for particular sectors

Newspaper delivery

The former transitional reduction for newspaper delivery workers has expired. They are generally entitled to the current statutory minimum wage.

Seasonal workers

Seasonal workers in the agriculture sector have the right to receive the statutory minimum wage.

Short-term employment is distinct from a regular low-paid minijob. The usual limit is three months or 70 working days per calendar year; for agricultural businesses it is 15 weeks or 90 working days from 2026. When earnings exceed the applicable minijob threshold, the statutory professional-employment test also matters. This social-insurance classification does not remove minimum-wage rights. Food and accommodation cannot automatically be deducted from the minimum wage.

Transitional Measures for the collective wage agreement (AÜG)

Binding sectoral wages may apply under the Posted Workers Act (AEntG) or the Temporary Employment Act (AÜG). The applicable framework must be checked for the particular sector.

The former transitional provisions permitting lower rates until the end of 2017 have expired. The current general minimum wage must be respected, alongside any higher binding sectoral rate.

Temporary agency work also requires a separate check of the applicable AÜG rules and collective agreements.

You can find an overview of those tariffs according to the German “Arbeitnehmerentsendegesetz” following the external links.

Whether a payment fulfils minimum-wage obligations depends on its purpose, irrevocability and timely payment for the relevant pay period.

Treatment of remuneration components:

Allowances and supplements may count if they pay for the work itself. Statutorily required payments, such as qualifying night-work compensation, cannot simply be used to satisfy the minimum wage.
Christmas and holiday bonuses may count only if they remunerate work and are irrevocably paid for the relevant pay period. An annual bonus cannot retrospectively satisfy every earlier monthly shortfall.
Reimbursement of actual travel expenses is distinct from pay for work. The purpose of the allowance determines whether it can count; expense reimbursement cannot simply replace minimum wages.

The so-called “tip” is not included in the wage (Trinkgeld); there is no actual claim for a tip. It is rather a voluntary service that shall not be accredited to the minimum wage.

Piecework wage agreements

Piecework pay is permitted only if the applicable minimum wage is met for the hours actually worked. Performance fluctuations cannot justify paying less than the statutory entitlement.

Payment deadlines and any valid working-time account must be checked under section 2 MiLoG. A general annual average does not replace that assessment.

Different contractual arrangements

Contractual terms cannot reduce the statutory minimum wage or improperly restrict its enforcement. An accrued claim may be waived only through a court settlement as provided by section 3 MiLoG.

Further obligations for employers:

Recording the working hours of the employees

General working-time recording duties must be distinguished from the special MiLoG documentation rules. Under the Federal Labour Court’s decision 1 ABR 22/21, employers must establish a system recording daily working time for covered employees; recording only overtime is insufficient.

Exemptions under the current MiLoDokV require their specific conditions to be met. The applicable regular gross monthly thresholds are more than EUR 4,461, or more than EUR 2,974 with the required payment evidence for the previous twelve full months. The former EUR 2,958 figure is outdated.

Section 17 MiLoG covers, in particular, qualifying minijob and short-term employees and the sectors listed in section 2a of the Act to Combat Undeclared Work (SchwarzArbG), subject to statutory exceptions such as household minijobs. The following sector list is illustrative, not exhaustive.

These are:

Construction workers,
Workers in the hotel and restaurant industry,
Workers in the transport business industry,
Workers in the transports and related logistics industry,
Exhibitor trade,
Forestry companies,
Cleaning Services,
Companies involved in setting up and dismantling trade fairs and exhibitions,
Meat industry workers.

Where section 17(1) MiLoG applies, record the start, end and duration of daily work by the end of the seventh calendar day following the workday. Keep those records for at least two years from the relevant recording date.

Section 17(2) MiLoG also requires supporting documents to be available in Germany in German for the statutory inspection period. This specific availability rule does not override longer retention duties arising under other legislation.

„Generalunternehmerhaftung“– General Contractors and Sub-contractors Liability for Infringement

Section 13 MiLoG refers to the statutory guarantee-type liability in section 14 AEntG. This is not company-law piercing of the corporate veil.

The statutory contractor liability does not cover every business customer. It concerns the legally required relationship in which an undertaking engages another to fulfil its own contractual work or service obligation to a third party. The actual contractual chain is decisive.

A business purchasing a service solely for its own operational needs is not automatically liable on this basis. For example, a logistics company hiring a cleaner for its own office must be distinguished from a contractor passing on its cleaning obligations to its customer.

This liability is not restricted to one industry, but the required contractor relationship and all other statutory conditions must still exist. Where they do, the statutory guarantee relates to the net minimum remuneration; contractual recourse arrangements do not remove employees’ statutory rights.

Due to the complexity of this matter, we would kindly ask you to contact a specialized attorney in case you have further questions on this topic.