Record-keeping duty

The record-keeping duty under section 17 MiLoG

In shortUnder section 17(1) of the Minimum Wage Act, the start, the end and the duration of daily working time have to be recorded within seven calendar days of the work at the latest and kept for two years. Affected are marginally employed people and the industries from section 2a of the Act to Combat Undeclared Work.

As of: September 20262 min readSection 17 MiLoG, section 19 MiLoG, section 21 MiLoG · Section 2a of the Act to Combat Undeclared Work

Contents

Who the duty affects
What has to be recorded
The two deadlines
Who inspects and what it costs

Who the duty affects

First, all marginally employed people, regardless of the industry. Only mini-jobs in private households are exempt.

Second, all employees in the economic sectors listed in section 2a of the Act to Combat Undeclared Work. Those are construction, catering and accommodation, passenger transport, haulage, transport and associated logistics, the fairground trade, forestry undertakings, building cleaning, undertakings involved in setting up and dismantling trade fairs and exhibitions, and the meat industry and the prostitution trade.

Section 17 MiLoG does not apply to any other business. The general duty to record working time from the Federal Labour Court order of 13/09/2022 nevertheless applies there, just without the seven-day deadline and the two-year retention.

What has to be recorded

The start, the end and the duration of daily working time. Break times are not required as a separate item; they follow from the difference between time on site and duration. Anyone recording them anyway makes life easier for themselves in an inspection.

The law prescribes no form. Paper, a spreadsheet or software are permitted. The Minimum Wage Documentation Duties Ordinance allows relief for mobile activities such as newspaper delivery.

The two deadlines

The record has to exist by the end of the seventh calendar day following the day of work at the latest. Anyone working on a Monday has to have recorded it by the end of the following Monday. Entering it at the end of the month does not satisfy the duty.

The records have to be kept for at least two years, counted from the point relevant for the record. Tax and commercial law periods can be longer.

Who inspects and what it costs

The customs authority's undeclared work enforcement unit is responsible. It inspects with and without notice, demands the documents and questions employees. Foreign employers have to keep the documents available in Germany in German.

Anyone who fails to produce the records, or produces them incorrectly, incompletely or late, or fails to keep them, commits a regulatory offence under section 21(1) no. 7 MiLoG. The range of fines goes up to 30,000 euros. For breaches of the minimum wage payment itself it is up to 500,000 euros.

A fine of 2,500 euros or more can additionally lead to exclusion from the award of public contracts (section 19 MiLoG).

Further reading:Section 17 MiLoG, section 19 MiLoG, section 21 MiLoGSection 2a of the Act to Combat Undeclared WorkMinimum Wage Documentation Duties OrdinanceSection 147(3) AO

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: 2 September 2026

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Frequently asked questions

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Does section 17 MiLoG apply to all businesses?

No. Only to marginally employed people and to businesses in the industries under section 2a SchwarzArbG. All others are subject to the general recording duty from the Federal Labour Court order of 13/09/2022, but not to the seven-day deadline and not to the two-year retention from the Minimum Wage Act.

Is it enough to enter everything at the end of the month?

No. The record has to exist within seven calendar days of the day of work. Entering it at the end of the month is a breach, even if the figures are correct in the end.

Do I have to record breaks separately?

The law requires the start, the end and the duration of daily working time. The break follows arithmetically. In practice it makes sense to enter it anyway: in an inspection under the Working Hours Act, the authority wants to know whether the breaks under section 4 ArbZG were observed.

How long do I have to keep the records?

At least two years from the point relevant for the record (section 17(1) sentence 2 MiLoG). Anyone also using the records as a basis for payroll should keep an eye on the tax periods; accounting vouchers have to be kept for eight years (section 147(3) AO).

What does a breach cost?

Fines of up to 30,000 euros for missing or late records (section 21(1) no. 7 MiLoG). From 2,500 euros, exclusion from public contracts comes into consideration (section 19 MiLoG). Breaches of the minimum wage payment itself cost up to 500,000 euros.

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