{"id":4030,"date":"2026-03-24T13:36:52","date_gmt":"2026-03-24T13:36:52","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4030"},"modified":"2026-05-21T12:27:37","modified_gmt":"2026-05-21T12:27:37","slug":"minimum-wage","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/mindestlohn\/","title":{"rendered":"Minimum wage"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n      <h2>Table of Contents<\/h2>\n      <ol>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#vorteile\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Documentation<\/a><\/li>\n        <li><a href=\"#schritte\">Test steps<\/a><\/li>\n        <li><a href=\"#praxis\">Demarcation<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ol>\n    <\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Minimum wage<\/strong> is the statutory minimum wage per hour of work. Employers must pay at least the statutory minimum wage for every hour worked. The current statutory minimum wage (as of 2026) is \u20ac13.90 \u2013 it will rise to \u20ac14.60 in 2027. <\/p>\n        <\/div>\n\n        <p>For the <a href=\"\/en\/glossary\/payroll-accounting\/\">Payroll accounting<\/a> The minimum wage is relevant because it sets the lower limit for the calculation of working hours and remuneration components.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The minimum wage is linked to the actual hours worked. In practice, it is therefore crucial that working hours are recorded completely and verifiably \u2013 especially in cases of fluctuating working hours, bonuses, or variable remuneration components.<\/p>\n        <p>The minimum wage acts as a lower limit for remuneration. Which payments are to be taken into account in an individual case assessment depends on the principles of labour law and the specific remuneration arrangements.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>In Germany, the general statutory minimum wage in <strong>Minimum Wage Act<\/strong> regulated. The level of the minimum wage is set in accordance with a procedure laid down by law and is subject to change.<\/p>\n        <p>In addition to the general minimum wage, in individual sectors <strong>Statutory minimum wages<\/strong> apply as binding minimum working conditions if corresponding collective agreements have been declared generally binding.<\/p>\n      <\/section>\n\n      <section id=\"vorteile\">\n        <h2>Classification for payroll<\/h2>\n        <p>In the <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> It must be ensured that the hourly rate complies with the minimum wage. Two points in particular are crucial in this regard:<\/p>\n        <ul>\n          <li>correct recording of working hours (e.g. for shift work, changing work locations or <a href=\"\/en\/glossary\/arbeitszeitkonto\/\">Working time account<\/a>)<\/li>\n          <li>clean allocation of remuneration components (e.g. basic pay, supplements, allowances)<\/li>\n        <\/ul>\n\n        <div class=\"snippet tip\">\n          <p><strong>Practical tip:<\/strong> The more variable the pay structure is, the more important a clear payroll type logic becomes, so that minimum wage checks remain comprehensible.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Documentation and supporting evidence<\/h2>\n        <p>Transparent documentation is essential for ensuring compliance with the minimum wage. This includes, in particular, records of working hours and payroll-related documents that demonstrate the link between working hours and pay.<\/p>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Practical test steps<\/h2>\n        <ol>\n          <li>Record working hours in full (actual times).<\/li>\n          <li>Correctly allocate remuneration components (wage types).<\/li>\n          <li>Check the plausibility of the hourly rate for each pay period.<\/li>\n          <li>In the case of sector-specific regulations, check whether additional minimum working conditions apply.<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Distinction: Sectoral minimum wage and minimum wage (construction)<\/h2>\n        <p>In some sectors, there are sector-specific minimum wages based on collective agreements which \u2013 depending on their legal basis \u2013 may take precedence or serve as a supplement. One example is the <a href=\"\/en\/glossary\/minimum-wage-construction\/\">Minimum wage (construction)<\/a> within the construction-related collective bargaining landscape.<\/p>\n        <p>Therefore, it is crucial for businesses to determine whether they fall within the technical scope of a sector for which additional minimum working conditions are mandatory.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incomplete or inaccurate timesheet recording<\/li>\n            <li>Unclear types of pay (bonuses\/allowances not clearly allocated)<\/li>\n            <li>Takeover of outdated minimum wage levels in master data<\/li>\n            <li>Industry classification not checked, although industry-specific minimum wages are possible<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is the minimum wage?<\/h3>\n        <p>A statutory minimum wage per working hour that must not be undercut.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Are there any additional sector-specific minimum wages?<\/h3>\n        <p>Yes, in certain sectors, collectively agreed minimum wages may be regarded as binding minimum working conditions.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Why is this important for payroll accounting?<\/h3>\n        <p>Because working hours and pay must be recorded in such a way as to ensure that the minimum wage per hour is adhered to.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The minimum wage is the legal pay floor per working hour. For payroll accounting, accurate time recording and pay allocation are crucial to ensure that the requirements are reliably met.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong><br>\n        the BAS editorial team<br>\n        <p class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/p>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4030","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4030"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}