An activity report (German: Tätigkeitsnachweis) is a document that records the work performed by an employee in writing – including details on date, duration and type of activity. It is legally required in certain employment relationships, such as for marginal part-time jobs (Minijobs) under § 17 of the Minimum Wage Act (MiLoG), in temporary staffing, and in EU-funded projects. Employers should know when it is mandatory, what information it must contain and how long it must be retained.
What Is an Activity Report?
An activity report (also called an activity record or performance log) is a written documentation of the work performed by an employed person. It records what task was carried out, at what time and for how long – and thereby differs fundamentally from a general working time record.
Activity Report, Timesheet and Working Time Record – What Is the Difference?
These three terms are often confused with one another, but they describe different forms of documentation:
The activity report is therefore the most comprehensive documentation form: it captures not only times but also content. This is particularly relevant for EU-funded projects, where funding bodies need to know precisely what employees have spent their time on.
Legal Basis
Working Time Act and Federal Labour Court Ruling 2022
The German Working Time Act (Arbeitszeitgesetz, ArbZG) requires employers under § 16 para. 2 ArbZG to record any working hours that exceed the standard eight-hour working day. This obligation is closely linked to the activity report, though it does not fully overlap with it.
A significant step further was taken by the Federal Labour Court (Bundesarbeitsgericht, BAG) ruling of 13 September 2022 (Case No. 1 ABR 22/21): the BAG found that employers are already obliged under existing law – specifically § 3 para. 2 no. 1 of the Works Constitution Act (BetrVG) in conjunction with the European Working Time Directive – to record working time in full. Importantly, the BAG did not create new law with this ruling; it interpreted existing law. A specific statutory provision that explicitly codifies this obligation has not yet been enacted (as of April 2026).
This was preceded by a ruling of the European Court of Justice in May 2019 (Case C-55/18 – CCOO), which held that EU member states must require employers to introduce objective and reliable working time recording systems.
Minimum Wage Act (MiLoG) § 17
Particularly relevant in practice is § 17 MiLoG: for marginally employed workers (Minijobs) and other employment relationships with increased monitoring requirements, employers are obliged to record the start, end and duration of daily working time. These records must be available no later than seven calendar days after the day on which the work was performed.
Specific Industries
In certain industries, stricter documentation requirements apply that go beyond a simple timesheet:
- Construction, catering, meat processing, haulage and transport, fairground and travelling trade: recording obligation under § 2a of the Act to Combat Undeclared Work (SchwarzArbG) and MiLoG
- Temporary staffing (agency work): the Temporary Employment Act (AÜG) governs documentation obligations for both the staffing agency and the client company
When Is an Activity Report Mandatory?
Marginal Part-Time Employment (Minijobs)
For employers who engage marginal part-time workers, the documentation obligation is clearly regulated: § 17 MiLoG requires the recording of the start, end and duration of daily working time. In practice, this is frequently implemented as an activity report that additionally includes a brief description of the tasks carried out. Violations can result in substantial fines.
Temporary Staffing
In the context of temporary staffing (agency work), both the staffing agency and the client company are responsible for the correct documentation of work performed. The activity report serves as evidence to customs and financial control authorities and as the basis for invoicing between the staffing agency and the client company.
EU-Funded Projects (ERDF, ESF, Horizon)
Anyone receiving EU funding is subject to particularly strict requirements. The funding programmes ERDF (European Regional Development Fund), ESF (European Social Fund) and Horizon require monthly activity reports for all personnel deployed in the project. These must include:
- Project number and cost centre
- Percentage of working time attributable to the project
- Descriptive account of the work performed
- Signature of the employee and the line manager
If these requirements are not met, the funding body may reclaim the funds in full or in part. This point is frequently underestimated in practice.
Required Information: What Must an Activity Report Contain?
A legally compliant activity report must contain at least the following information:
Minimum requirements (general):
- Full name of the employee
- Date or period of activity
- Start and end of working time (where MiLoG obligation applies)
- Brief description of the tasks performed
- Signature of the employee
Additionally recommended:
- Name of the company or department
- Signature of the line manager or employer
- Cost centre or project assignment
Additionally required for EU projects:
- Project number and project title
- Percentage of working time spent on the project
- More detailed description of activities performed
Retention Periods at a Glance
Retention obligations vary depending on the applicable legal basis:
Practical recommendation: A retention period of 10 years represents the safe maximum. Organisations that archive activity reports for at least this long are well protected in the event of tax audits as well as follow-up inspections by EU funding bodies.
Activity Report: Digital or Paper?
Digital activity reports are fundamentally permissible – and already standard practice in many organisations. The key requirements are as follows:
Technical requirements for digital records:
- Audit-proof storage: Subsequent changes must be technically prevented or fully documented. Audit-proof storage means that documents are stored in an immutable format, or that every change is logged with a timestamp and user ID.
- GDPR compliance: Since activity reports contain personal data, the data protection requirements of the General Data Protection Regulation apply.
- Access control: Only authorised individuals may have access to the documents.
Many HR time-tracking systems and project management tools already offer the relevant functions. Before introducing a system, organisations should verify that it meets the technical requirements described above.
Digital signatures: Electronic signatures under the eIDAS Regulation are generally sufficient for activity reports (simple or advanced electronic signature). For EU-funded projects, some funding bodies may require a qualified electronic signature (QES) – this should be clarified with the funding body in advance.
Frequently Asked Questions About Activity Reports
What is the difference between an activity report and a timesheet?
A timesheet records only working times – that is, when someone started and finished work. An activity report goes further: it also documents what was actually accomplished during that time. For EU-funded projects, an activity report with a descriptive account of tasks is mandatory; a simple timesheet is not sufficient.
When is an activity report legally required?
An activity report (or comparable documentation) is legally required in particular for marginal part-time jobs under § 17 MiLoG, in temporary staffing under AÜG, in high-risk industries under § 2a SchwarzArbG, and in all EU-funded projects in accordance with the relevant funding guidelines. In addition, the BAG ruling of 13 September 2022 (Case No. 1 ABR 22/21) effectively establishes a general working time recording obligation for all employers.
How long must activity reports be retained?
Under MiLoG and ArbZG, the minimum retention period is 2 years. For EU-funded projects, a period of 10 years generally applies. For tax law purposes (AO § 147), records subject to retention obligations must also be kept for 10 years. As a rule of thumb: retain records for 10 years to cover all applicable deadlines.
Do employees have to complete the activity report themselves?
Ultimate responsibility for correct documentation lies with the employer. In practice, employees frequently complete their own activity reports and then submit them to their line manager or HR for review and signature. The key requirement is that the record is complete, accurate and submitted on time.
Can an activity report be kept digitally?
Yes. Digital activity reports are legally permissible, provided they are stored in an audit-proof manner, are GDPR-compliant and access is restricted to authorised individuals. Many time-tracking systems already meet these requirements. For EU-funded projects, it is advisable to clarify with the funding body in advance whether digital signatures are accepted.
What happens if an activity report is missing or incorrect?
Where there is a statutory obligation, failure to maintain an activity report can result in fines – under MiLoG, up to €30,000 per individual case. For EU-funded projects, the funding body may reclaim funds in full or in part. Incomplete or subsequently falsified records may also carry criminal consequences.
What specific requirements apply to EU-funded projects?
EU funding programmes (ERDF, ESF, Horizon) impose their own requirements that go beyond national law. Monthly activity reports per employee are mandatory and must include project assignment, the percentage of working time spent on the project, and a descriptive account of the activities carried out. If these records are absent during an audit, repayment of the funding may be demanded. Recommendation: clarify the specific requirements of the relevant funding programme at an early stage and adapt templates accordingly.
How does an activity report differ in the context of temporary staffing?
In temporary staffing, the activity report is a central document between the staffing agency (the lender) and the client company (the borrower). It forms the basis for invoicing, documents the work performed and protects both parties in the event of subsequent disputes. In practice, it is often maintained as a monthly or weekly report and signed by both parties.
Conclusion
An activity report is more than a bureaucratic document: it protects employers from legal and financial risks, fulfils statutory documentation obligations and serves as a key management instrument in EU-funded projects. Those who understand the relevant legal basis, use the correct required information and ensure audit-proof archiving are well prepared for regulatory inspections and funding audits alike.
As a rule of thumb: retain activity reports for at least 10 years, capture all required information completely and – wherever possible – switch to digital, system-supported solutions to reduce errors and administrative effort.
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Sources
- Working Time Act (ArbZG), in particular § 16 para. 2. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/arbzg/
- Minimum Wage Act (MiLoG), in particular § 17 (documentation obligations). Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/milog/
- Federal Labour Court (BAG), ruling of 13 September 2022, Case No. 1 ABR 22/21 (working time recording). https://www.bundesarbeitsgericht.de/presse/einsatz-technischer-ueberwachungseinrichtungen-mitbestimmung-des-betriebsrats/
- European Court of Justice, ruling of 14 May 2019, Case C-55/18 – CCOO (obligation to record working time). https://curia.europa.eu/juris/document/document.jsf?docid=214043
- Trade, Commerce and Industry Regulation Act (GewO), § 28. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/gewo/__28.html
- Act on the Regulation of the General Minimum Wage (MiLoG). Federal Ministry of Justice. https://www.gesetze-im-internet.de/milog/
- Federal Ministry of Labour and Social Affairs (BMAS): Working time recording – information for employers and employees. https://www.bmas.de
- European Commission: Guidance on project documentation for ESF and ERDF funding programmes. https://ec.europa.eu/regional_policy/de/information/legislation/guidance/
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