How to separate client time and working time in a law or tax practice
Billable time on a matter and working time under the Working Hours Act are two different things. Anyone equating them records too little working time and fails the record-keeping duty. So the two are kept separately, in one system.
As of:September 2026
Step 1: set up two kinds of recording side by side
Set up time recording for the time account and project time for allocation to matters separately. The working day is clocked, and the work on matters within it is allocated.
The difference between the two is not a gap but the non-billable time, and you want to know that anyway. Why the two figures come apart legally is set out on the industry page for law and tax practices.
Step 2: create matters as projects
Create a project per matter, with the activities you distinguish: advice, drafting, hearings, research. Where a fee agreement provides for a quota of hours, store it as a budget.
The benefit is the running view: how much of the agreed quota is used up, and how it is spread across the activities. Otherwise that only appears in the invoice, which is too late.
Step 3: set roles by the "only as far as necessary" rule
Go through the roles once and ask of each: does this person need the allocation to matters for their work? Anyone coordinating appointments often does not; anyone doing the billing does. In MetronHR the role determines the view, and the allocation to a matter is not visible to everyone.
That is not a precaution but the implementation of what professional confidentiality requires. The derivation with its sources is set out on the industry page for law and tax practices.
Knowing the rules is one thing, keeping to them day to day another. MetronHR checks breaks, rest periods and maximum working time automatically as time is recorded.
Step 4: clock the whole day, not just the matter
The most common setup error in law and tax practices: only what goes on a matter is recorded, and the rest of the day stays empty. That leaves a substantial part of working time with no record at all.
Say so explicitly when introducing it, because the habit from the timesheet era points the other way. Internal meetings, training and administration are working time, even if nobody pays for them.
Step 5: close the month
At the end of the month the evaluation is ready twice over: per person with target, actual and balance for payroll, and per matter with the allocated hours for the invoice.
So that nothing about the figures changes quietly afterwards, the period can be locked. Corrections then run as a change request, which is decided and recorded.
Further reading:Section 203(3) and (4) of the German Criminal Code (assisting persons) · Section 43e of the Federal Lawyers' Act (use of services) · Section 3(2) no. 1 of the Occupational Safety and Health Act, section 16 of the Working Hours Act
This is not legal advice; for a specific case at your workplace you are better off asking someone qualified to give it.
Published by: AMNAU GmbH
Editorial responsibility: Ugur Aydogan, Product development.
Last reviewed: September 2026
Frequently asked questions
What we are asked about this most often.
Yes. The record-keeping duty relates to the working day, not to the billable part of it. Anyone recording only work on matters has no record for the rest. The legal derivation is set out on the industry page for law and tax practices.
The data processing agreement and the list of technical and organisational measures, both of which are in the Trust Center. Plus the confidentiality undertaking in text form that professional law for lawyers requires of service providers.
Yes, as a budget on the project. Consumption and remainder are visible continuously, not only in the invoice. Client-linked hour packages with top-ups and carry-over are additionally available as a separate feature.
No, that depends on the role. The visibility of matter allocations can be restricted, and that is exactly what the "only as far as necessary" principle in section 203(3) of the German Criminal Code requires. Working time itself is visible to each person for themselves, and to team leads for their direct reports.
Question not answered here? Every step is explained in the help centre.
Knowing the rules is one thing. Keeping to them is another.
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