A pay slip (Entgeltbescheinigung) is a legally required document that employers in Germany must provide to their employees with every wage or salary payment (§ 108 of the German Trade Regulation Act, Gewerbeordnung – GewO). It transparently sets out all remuneration components, deductions, and social security contributions. Employers are obligated to issue it correctly and in full – non-compliance can result in employment law consequences and regulatory fines.
What Is a Pay Slip (Entgeltbescheinigung)?
The Entgeltbescheinigung – commonly referred to in everyday usage as Lohnabrechnung (wage statement) or Gehaltsabrechnung (salary statement) – is a mandatory document that employers must prepare and hand over with every payroll payment. The legal basis is § 108 of the German Trade Regulation Act (GewO). The precise minimum content is governed by the Pay Slip Ordinance (Entgeltbescheinigungsverordnung, EBV) of 2013.
The document serves two core functions: it creates transparency for employees regarding the composition of their pay, and acts as proof towards authorities, social security bodies, and institutions (e.g. parental benefit offices or banks).
Distinction: Entgeltbescheinigung vs. Lohnabrechnung
Both terms are used interchangeably in everyday language. Formally, Entgeltbescheinigung is the legally correct term under § 108 GewO. Lohn- or Gehaltsabrechnung are informal names for the same document.
Legal Basis
§ 108 GewO – The Central Provision
Under § 108 para. 1 GewO, employers are required to provide employees with a written statement of remuneration at the time of each payment. This obligation applies to every payroll payment. An exception exists only where nothing has changed compared to the previous month – in that case, a new written statement is not strictly required. For documentation purposes, however, monthly issuance is strongly recommended.
Pay Slip Ordinance (EBV)
The Pay Slip Ordinance (Entgeltbescheinigungsverordnung, EBV) has specified, since 2013, what information a pay slip must contain as a minimum. It defines how remuneration components, deductions, and social security data are to be presented – including with regard to electronic transmission to social security institutions.
Obligation to Issue and Deadlines
The pay slip must be provided no later than at the time of payment. Employees may also request a statement at any time – including retrospectively for past payroll periods.
Required Information at a Glance
Both the EBV and § 108 GewO define the minimum content. Every pay slip must include the following:
Personal Details
- Name and address of the employer
- Name, address, and date of birth of the employee
- Social security number (Sozialversicherungsnummer)
- Tax identification number (Steuer-Identifikationsnummer)
- Tax class, and where applicable, tax factor and child allowances
- Payroll period and type of employment (full-time/part-time)
Remuneration Components (Gross)
- Basic wage or basic salary
- Supplements (e.g. overtime, night or public holiday premiums)
- Non-cash benefits and taxable perks (Sachbezüge)
- One-off payments (e.g. holiday pay, Christmas bonus)
- Employer contribution to capital-forming benefits (Vermögenswirksame Leistungen)
Tax Deductions
- Wage tax (Lohnsteuer)
- Church tax (Kirchensteuer), where applicable
- Solidarity surcharge (Solidaritätszuschlag)
Social Security Contributions
- Health insurance contributions (employee and employer share)
- Long-term care insurance contributions (employee and employer share; additional surcharge for childless employees where applicable)
- Pension insurance contributions (employee and employer share)
- Unemployment insurance contributions (employee and employer share)
Net Pay
- Net remuneration (gross pay minus all statutory and voluntary deductions)
- Amount actually paid out (may differ, e.g. due to advances or wage garnishments)
Pay Slip vs. Similar Documents
The Entgeltbescheinigung is frequently confused with other certificates and statements. The table below provides clarity:
Note: The annual wage tax certificate (Lohnsteuerbescheinigung) is not a substitute for the monthly pay slip – it merely summarises tax-relevant data once a year and is transmitted electronically to the tax office.
Digital Pay Slips
Following the amendment to § 108 para. 3 GewO, it is now possible to issue pay slips electronically rather than in paper form. The following conditions apply:
- The employee must have given explicit written consent.
- The document must be printable and permanently storable (e.g. as a PDF).
- Consent may be withdrawn at any time – in that case, the employer must revert to paper issuance.
Many modern payroll and HR systems offer employee self-service portals through which pay slips can be securely made available digitally. This requires careful documentation of all consent declarations.
Special Cases
Pay Slip for Parental Benefit (Elterngeld)
Anyone applying for parental benefit in Germany requires proof of income for the twelve months prior to the birth. The regular monthly pay slip generally does not suffice. The responsible parental benefit office provides a separate form that employers must complete. This form includes, among other things:
- Monthly gross amounts for the relevant reference period
- One-off payments and special allowances
- Information on interruptions (e.g. illness, short-time work)
Note: Employers are obligated to complete this form promptly upon request.
Pay Slip for Sickness Benefit (Krankengeld)
When employees have been on sick leave for more than six weeks and receive sickness benefit from their statutory health insurer, the health insurer will request a pay slip for the calculation of sickness benefit. This contains details of the regular remuneration from the preceding payroll periods and must likewise be completed by the employer.
Pay Slip During Short-Time Work (Kurzarbeit)
During short-time work, the pay slip must clearly show both the remuneration actually earned and the short-time work allowance (Kurzarbeitergeld) (which is paid directly by the Federal Employment Agency). Employers are also required to submit corresponding payroll documentation to the Federal Employment Agency.
Frequently Asked Questions about the Pay Slip
What is the difference between a pay slip and an annual wage tax certificate?
The pay slip (Entgeltbescheinigung) is issued monthly with each payment and sets out all salary components and deductions (§ 108 GewO). The annual wage tax certificate (Lohnsteuerbescheinigung), by contrast, is prepared once a year and contains exclusively tax-relevant data for the tax office (§ 41b EStG). The two documents complement each other but do not substitute for one another.
What must a pay slip contain?
Mandatory information includes: the names and addresses of both parties, the payroll period, the gross remuneration (broken down by component), wage tax, church tax, solidarity surcharge, all social security contributions (employee and employer shares), and the net pay amount. The full minimum content is defined by the Pay Slip Ordinance (EBV).
When must a pay slip be issued?
The pay slip must be provided no later than with each wage or salary payment (§ 108 para. 1 GewO). If nothing has changed compared to the previous month, a new written statement is not strictly required – though it is still recommended. Upon an employee's request, a statement must be issued at any time.
Can a pay slip be issued electronically?
Yes. Under § 108 para. 3 GewO, electronic transmission is permissible provided the employee has given explicit consent. The document must be printable and permanently storable. Consent may be withdrawn at any time.
Which pay slip do I need for parental benefit (Elterngeld)?
The regular monthly pay slip is not sufficient for a parental benefit application. The responsible parental benefit office provides a separate form that employers must complete upon request. It includes monthly gross earnings for the twelve months preceding the birth, as well as details of one-off payments and interruption periods.
How long must pay slips be retained?
Employers are required to retain payroll records for a minimum of six years (§ 257 of the German Commercial Code, Handelsgesetzbuch – HGB). Where social security law is relevant, the retention obligation may extend to up to 30 years. Employees are advised to retain their pay slips indefinitely – they serve, among other things, as evidence for future pension calculations.
What can employees do if no pay slip is issued?
The first step should be a written request to the employer (keeping a record as proof). If this is unsuccessful, the responsible supervisory authority (Gewerbeaufsicht) can be contacted, as § 108 GewO is backed by regulatory fine provisions. In the event of a dispute, consulting an employment law solicitor is advisable.
Conclusion
The pay slip (Entgeltbescheinigung) is a statutory obligation that employers in Germany must fulfil with every payroll payment. § 108 GewO and the Pay Slip Ordinance (EBV) define the minimum content in binding terms. Understanding the requirements – from mandatory disclosures to digital issuance and special cases such as parental benefit or short-time work – reduces legal risk and builds trust with employees.
For HR professionals, the principle holds: a clean, complete, and timely pay slip is not only a legal requirement, but also a signal of professional people management.
Want to deepen your HR knowledge? Explore more articles on employment law, payroll, and HR management at aivy.app.
Sources
- § 108 Gewerbeordnung (GewO) – Remuneration statement. Federal Ministry of Justice, continuously updated. https://www.gesetze-im-internet.de/gewo/__108.html
- Entgeltbescheinigungsverordnung (EBV) – Pay Slip Ordinance. Federal Ministry of Labour and Social Affairs, 2013. https://www.gesetze-im-internet.de/ebv/
- § 87 SGB IV – Reporting obligations. Federal Ministry of Justice, continuously updated. https://www.gesetze-im-internet.de/sgb_4/__87.html
- Federal Employment Agency: Employment certificates and payroll records. https://www.arbeitsagentur.de
- German Pension Insurance: Social security reporting procedures. https://www.deutsche-rentenversicherung.de
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