Arbeitszeiterfassung 2026: Pflicht, Ausnahmen und was Unternehmen jetzt tun müssen | PRAXISWISSEN

Disclaimer: All information in this video is for general informational purposes only. It does not constitute legal advice for any specific case and cannot and should not replace it. Since the ruling of the Federal Labor Court (BAG) in September 2022, all companies in Germany are obligated to systematically record their employees' working hours – regardless of industry, company size, or number of employees. This is based on a 2019 ruling by the European Court of Justice (ECJ), which obligates all EU member states to introduce a statutory requirement for recording working hours. What must be recorded? Start of work, end of work, duration, and breaks – updated daily, tamper-proof, and accessible to authorities and employees. Retention period: at least 3 years, 6 years if relevant for payroll accounting. Which systems are permitted? Paper slips and Excel spreadsheets are insufficient because they are not tamper-proof. An electronic time tracking system is required that is objective, reliable, and accessible (ECJ criteria). Who is exempt? Exceptions apply only to specific groups of people: senior managers with hiring and firing authority, chief physicians, certain scientists, and close family members in family businesses. No exceptions are granted based on industry or company size. Current legal situation (2025): A draft law from the Federal Ministry of Labor and Social Affairs in 2023 failed. The coalition agreement between the CDU and SPD (2025) stipulates the enactment of a law on recording working hours. Plans include, among other things, simplifications for small and medium-sized enterprises (SMEs), transitional periods, and the retention of trust-based working hours. Federal Minister of Labor and Social Affairs Bärbel Bas has also announced a reform that will shift from daily to weekly maximum working hours. Details are expected to be announced in June 2025. Sanctions for violations: According to Section 22 of the Working Time Act, fines of up to €30,000 may be imposed. In addition, employers who fail to keep records risk being disadvantaged in labor disputes. (Section 22 of the Working Time Act) Recommendations for companies: Inventory: Is time tracking currently being done – and if so, how? System selection: Switch to an electronic, tamper-proof system. Involve employees: Communicate time tracking as a protective measure, not as a control tool. Click here for the clockin test phase: https://register.clockin.de