Minus hours (German: Minusstunden) occur when employees work fewer hours than contractually agreed – they can only be recorded if a working time account exists. If the employer causes the minus hours (e.g., due to lack of orders), they are in default of acceptance and bear the economic risk: They must pay full wages and cannot demand that the hours be made up (§ 615 BGB). Self-inflicted minus hours, however, must be worked off or offset.

Definition: What Are Minus Hours?

Minus hours refer to the difference between the contractually agreed target working hours and the actual hours worked – when the latter is lower. They are the opposite of overtime. According to a ruling by the Hesse Regional Labor Court (Case No. 9 Sa 1287/15), minus hours exist when actual working time falls below the working time specified in the employment contract.

Important: Minus hours can only arise if a working time account exists. A working time account is a documentation tool that records plus and minus hours. Without such an account, there are no "real" minus hours in the legal sense – instead, failure to work constitutes a breach of the duty to work.

Distinction: Minus Hours vs. Absences

Minus hours should not be confused with absences. Absences include all time away from the workplace (illness, vacation, public holidays). Minus hours only occur when employees had the opportunity to work but did not do so – and a working time account records this difference.

Legal Framework

§ 615 BGB: Default of Acceptance and Operational Risk

The central legal basis for minus hours is § 615 of the German Civil Code (BGB). This regulates the so-called default of acceptance:

"If the employer is in default of accepting the services, the employee may demand the agreed remuneration for the services not rendered as a result of the default, without being obliged to provide subsequent performance."

This means: If the employer cannot accept the offered work performance (e.g., because there are no orders), they must still pay full wages. The employee is not required to make up these hours later. The economic risk of order fluctuations lies solely with the employer – this is called operational risk (Betriebsrisiko).

Works Council Co-Determination (§ 87 BetrVG)

When introducing working time accounts and regulations on minus hours, the works council has a mandatory co-determination right under § 87 (1) No. 3 of the Works Constitution Act (BetrVG). The employer may not unilaterally order minus hours without involving the works council. A works agreement should clearly regulate when and how minus hours arise and can be compensated.

Contractual Regulations

Minus hours require an explicit agreement – in the employment contract, collective agreement, or a works agreement. The agreement should clarify the following points:

• Maximum number of permissible minus hours (e.g., "maximum time deficit: minus 20 hours")
• Compensation period (e.g., "to be balanced within 6 months")
• Regulations for offsetting upon termination
• Consequences of exceeding the limit

When Do Minus Hours Occur?

Caused by the Employee

Minus hours are legally valid when employees are responsible for them:

• Arriving late at work
• Leaving early without permission
• Extended breaks
• Personal errands during working hours
• Unauthorized absence

In these cases, the minus hours must be made up. In case of repeated violations, a warning or – in serious cases – dismissal may follow.

Caused by the Employer

When the employer causes the minus hours, they are in default of acceptance. Typical situations include:

• Lack of orders or production downtimes
• The employer sends employees home early
• Missing work equipment or materials
• Operational disruptions

In these cases: The employee does not have to make up the minus hours. The working time account may not be debited with minus hours. Wages must be paid in full. The Federal Labor Court has confirmed this multiple times (BAG Case No. 5 AZR 681/09, BAG Case No. 5 AZR 277/23).

Minus Hours in Special Cases

During Illness

No minus hours may arise during illness. Anyone who properly reports sick and submits a medical certificate is entitled to continued payment of wages under the Continued Remuneration Act (EntgFG). Sick days must be treated as normal working days in the working time account – credited with the usual target working hours.

On Public Holidays

Public holidays may not result in minus hours. If a working day falls on a public holiday, it is counted as a regular working day. With a 40-hour week and 5 working days, 8 hours are therefore credited. The wage entitlement remains fully intact.

Upon Termination

What happens to minus hours upon termination depends on the contractual agreement:

• Making up hours during the notice period: Minus hours can be balanced through additional work.
• Offsetting against remaining vacation: In some cases, minus hours are offset against unused vacation days.
• Salary deduction: If balancing is no longer possible (e.g., during garden leave), self-inflicted minus hours may be deducted from the final salary.

Important: Minus hours caused by the employer (default of acceptance) may not be deducted from wages.

In Temporary Agency Work

In temporary agency work, the staffing agency also bears the employment risk. § 11 (4) of the Temporary Employment Act (AÜG) clarifies: If the temporary employment agency cannot place the temporary worker, it may not record minus hours. Wages must be paid in full. Periods without assignments are not the employee's fault.

Working Time Accounts and Minus Hours

Short-Term Account vs. Long-Term Account

There are two types of working time accounts:

Short-term account (flextime account): The compensation period is usually one year. Plus and minus hours must be balanced within this period. This model is suitable for flexible working hours in day-to-day business.

Long-term account (lifetime working hours account): Hours are accumulated over years, e.g., for early retirement or a sabbatical. Minus hours play a subordinate role here.

Compensation Period and Offsetting

The compensation period determines how long employees have to balance minus hours. If there is still a deficit at the end of the period and the employee caused it themselves, the employer may reduce wages accordingly.

Regarding offsetting: Overtime can be offset against minus hours as long as the working time account provides for this. However, automatic offsetting beyond the calendar year is not readily permissible – here the Federal Labor Court strengthened employee rights in 2024 (BAG Case No. 5 AZR 277/23).

Frequently Asked Questions About Minus Hours

Can the employer order minus hours?

No, the employer may not order minus hours when there is a lack of work. In this case, they are in default of acceptance under § 615 BGB and bear the operational risk. They must pay full wages and may not demand that hours be made up. Minus hours can only be recorded if there is a clear contractual agreement and the employee is responsible for the deficit.

Do I have to make up minus hours?

It depends on who caused the minus hours. If you caused them yourself (e.g., by leaving early), you generally have to make them up. If the employer caused them (default of acceptance), there is no obligation to make up the hours. The exact regulations should be set out in the employment contract or a works agreement.

Do minus hours arise during illness?

No. With proper sick leave notification and a medical certificate, no minus hours may be recorded. The Continued Remuneration Act protects employees. Sick days are treated in the working time account as if you had worked normally.

Do minus hours arise on public holidays?

No. Public holidays may not result in minus hours. The public holiday must be counted as a normal working day. With an 8-hour target working time, 8 hours are credited.

What happens to minus hours upon termination?

This is regulated by the employment contract or works agreement. Self-inflicted minus hours can be made up during the notice period or deducted from the final salary. Minus hours caused by the employer may not be offset.

How many minus hours are permissible?

There is no statutory maximum limit. The permissible number is set in the employment contract, collective agreement, or works agreement. A typical provision reads, e.g.: "The maximum permissible time deficit is minus 20 hours."

Can minus hours be deducted from wages?

Only self-inflicted minus hours may be deducted from wages after the end of the compensation period – and only if this is contractually regulated. For minus hours due to the employer's default of acceptance, a wage deduction is not permissible.

What is default of acceptance?

Default of acceptance means: The employer cannot or will not accept the offered work performance. In this case, they must still pay full wages. The employee does not have to make up the hours not worked (§ 615 BGB).

Conclusion

Minus hours are a frequent subject of dispute between employers and employees. The key points for HR professionals:

• Minus hours require a working time account and a clear contractual agreement.
• The employer bears the operational risk – if they cause the minus hours, they may not be recorded.
• No minus hours may arise during illness or on public holidays.
• The works council has a co-determination right regarding working time regulations.
• Only self-inflicted minus hours can be made up or offset.

Transparent documentation and clear agreements prevent conflicts and create legal certainty for both parties.

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Sources

• § 615 BGB – Remuneration in case of default of acceptance and operational risk. Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/bgb/__615.html
• § 611a BGB – Employment contract. Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/bgb/__611a.html
• § 3 EntgFG – Entitlement to continued remuneration in case of illness. Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/entgfg/__3.html
• § 87 (1) No. 3 BetrVG – Co-determination rights. Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/betrvg/__87.html
• § 11 (4) AÜG – Temporary employment. Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/a_g/__11.html
• BAG Case No. 5 AZR 277/23 – Working time account and minus hours. Federal Labor Court, 2024.
• BAG Case No. 5 AZR 681/09 – Principles for debiting working time accounts. Federal Labor Court, 2011.
• LAG Hesse Case No. 9 Sa 1287/15 – Definition of minus hours. Hesse Regional Labor Court, 2016.