Posting costs and accommodation
Posting costs (the costs incurred for travel, meals and accommodation) are not covered by the minimum wage.
You must pay this money to your workers in addition to the minimum wage.
Do you give your workers an additional allowance during their posting to Germany? Similar to the posting costs, you must pay this allowance in addition to the minimum wage (unless you have agreed something else with your workers in their employment contract).
If you provide your workers with accommodation, it must comply with the German Workplace Regulation (Arbeitsstättenverordnung – ArbStättV). For example, the accommodation must have a living and sleeping area with beds, tables, chairs and cupboards, and there must be a bathroom (sanitary facilities).
Posting workers for more than 12 months
If you post your workers for more than 12 months, additional conditions start to apply to them under German labour law:
- continued remuneration on public holidays
- the generally binding collective agreements (example: 40 working hours a week on average)
- parental leave (no parental allowance)
- entitlement to leave to care for a sick relative
This period can be extended up to 18 months. However, you must inform the German Central Customs Authority of your reasons for extending the posting time.