{"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":"2026-09-07T10:16:04","modified_gmt":"2026-09-07T10:16:04","slug":"minimum-wage","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/mindestlohn\/","title":{"rendered":"Minimum wage"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The statutory <strong>Minimum wage<\/strong> is the general statutory minimum wage for workers in Germany. Since 1 January 2026, it has been <strong>\u20ac13.90 gross per hour<\/strong>. He steps up on 1 January 2027 <strong>14.60 gross euros per hour<\/strong>.<\/p>\n    <p class=\"note\">As of September 2026.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is the statutory Minimum wage?<\/h2>\n\n  <p>The statutory Minimum wage specifies the minimum Remuneration that employees must generally receive for each hour of work actually performed.<\/p>\n\n  <p>The legal basis is the Minimum wage Act (MiLoG). The Minimum wage generally applies regardless of whether employment is full-time, part-time or as a marginal employment. However, the Act provides for certain exceptions to its personal scope.<\/p>\n<\/section>\n\n<section id=\"hoehe\">\n  <h2>What is the Minimum wage in 2026 and 2027?<\/h2>\n\n  <ul>\n    <li><strong>since 1 January 2026:<\/strong> \u20ac13.90 gross per hour<\/li>\n    <li><strong>from 1 January 2027:<\/strong> 14.60 gross euros per hour<\/li>\n  <\/ul>\n\n  <p>The amount of the general statutory Mindestlohn can be adjusted by statutory order upon the proposal of the Mindestlohn commission.<\/p>\n<\/section>\n\n<section id=\"arbeitszeit\">\n  <h2>How is Minimum wage related to working hours?<\/h2>\n\n  <p>The Mindestlohn claim refers to the actual working hours performed. For the assessment, therefore, the ratio between the relevant working time and the creditable Remuneration is decisive.<\/p>\n\n  <p>Whether individual allowances, supplements or special payments can be offset against the Minimum wage depends in particular on the purpose of the respective payment. Not every additional salary component is automatically offset in the same way.<\/p>\n<\/section>\n\n<section id=\"branchenmindestlohn\">\n  <h2>Statutory Minimum wage and industry minimum wage \u2013 what is the difference?<\/h2>\n\n  <p>The statutory Minimum wage is the general wage floor. In addition, higher mandatory minimum remuneration may apply in certain industries.<\/p>\n\n  <p>Such industry-specific minimum wages can, for example, arise from statutory orders based on the Posted Workers Act or other binding collective agreement provisions.<\/p>\n\n  <p>Such special minimum remuneration exists in various branches of the construction industry, in particular. Therefore, a distinction must be made between the general statutory Minimum wage and any relevant industry-specific minimum wage.<\/p>\n<\/section>\n\n<section id=\"lohnabrechnung\">\n  <h2>Connection to the Payroll<\/h2>\n\n  <p>The Minimum wage is also for the <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> relevant, because the billed Remuneration must comply with the currently applicable minimum wage.<\/p>\n\n  <p>Furthermore, for different remuneration components, the respective <a href=\"\/en\/glossary\/types-of-pay\/\">Types of remuneration<\/a> and the legal classification of the individual payments may be relevant for the assessment.<\/p>\n<\/section>\n\n<section id=\"dokumentation\">\n  <h2>What record-keeping obligations exist?<\/h2>\n\n  <p>The Mindestlohn Act provides for special obligations regarding the recording of working hours for certain employment relationships and economic sectors.<\/p>\n\n  <p>In these cases, the start, end and duration of the daily working hours in particular must be recorded in accordance with statutory requirements. The economic sectors affected include the construction industry, amongst others.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/types-of-pay\/\">Types of remuneration<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gross-pay\/\">Gross wage<\/a><\/li>\n  <\/ul>\n<\/section>","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}]}}