Working Time Recording Policy & Log (Arbeitszeiterfassung)

WORKING TIME RECORDING POLICY & LOG (ARBEITSZEITERFASSUNG) ✓Employer name — effective Effective date

1. LEGAL BASIS AND SCOPE 1.1. The Federal Labour Court (Bundesarbeitsgericht "BAG") ruled on 13 September 2022 (1 ABR 22/21) that an obligation to record employees' working time already exists NOW, derived from § 3 Arbeitsschutzgesetz (ArbSchG) read in conformity with EU law — even though the Arbeitszeitgesetz (ArbZG) itself has not yet been formally amended to spell out a detailed recording duty. 1.2. A Referentenentwurf (draft bill) to reform the ArbZG, dated 17 June 2026, would introduce same-day electronic recording with transitional periods and relief for micro-businesses — ⚠️ this draft has NOT yet been enacted into law; until it is, paper or any reliable method remains acceptable, but SOME form of recording is already legally required per the BAG ruling above. 1.3. Responsible person for reviewing and archiving records: Responsible person. 1.4. Recording method used: Recording method

2. MINIJOB / HoReCa — § 17 MiLoG 2.1. MiLoG § 17 applicability 2.2. Where it applies, § 17 Mindestlohngesetz (MiLoG) requires the start, end and duration of daily working time to be recorded WITHIN 7 DAYS of the work being performed, and the records to be retained for Retention period (years) years (statutory: 2 years) and produced on request to the customs authority's Finanzkontrolle Schwarzarbeit (FKS). 2.3. Sofortmeldung cross-reference — Gaststätten- und Beherbergungsgewerbe employers must also submit a Sofortmeldung under § 28a Abs. 4 SGB IV BEFORE the employee's first shift (⚠️ fine of up to €25,000 for a late or missing Sofortmeldung); staff must additionally carry photo ID at work (Ausweismitführungspflicht) so FKS inspectors can verify registration on the spot.

3. LOG ENTRY — ✓Employee name, PERIOD Period covered 3.1. Log columns / template 3.2. Breaks: Breaks note

4. RETENTION AND INSPECTION 4.1. Records are kept for Retention period (years) years and produced on request to the relevant labour or customs authority. 4.2. ⚠️ Missing or incomplete working-time records are a common finding in HoReCa inspections and expose the Employer to fines and to losing overtime disputes in court — without records, courts tend to credit the employee's account of hours worked.

Prepared by: Responsible person Employee acknowledgement: ______________ / ✓Employee name /

— — — ⚠️ This is a boilerplate template, not legal advice. German employment, consumer-protection, data-protection and workplace-safety law (BGB, Nachweisgesetz "NachwG", ArbSchG, MiLoG, SGB IV, DSGVO/BDSG, DDG, EGBGB Art. 246a) changes frequently and includes sector-specific exceptions — notably § 2a Gesetz gegen Schwarzarbeit "SchwarzArbG", which keeps the Gaststätten- und Beherbergungsgewerbe (restaurants and hotels) on paper-only Schriftform even after the BEG IV digitalisation reform. Statutory figures (Mindestlohn, Minijob-Grenze) are re-indexed periodically — have this document reviewed and adapted by a German employment/legal advisor (Rechtsanwalt/Steuerberater) and verified against the current rates before use. Where a German-language version of this document is also used, that version prevails in case of conflict.