A timesheet is the written or digital record of hours worked by an employee – including start time, end time, and breaks. Following the ECJ ruling (2019) and the Federal Labour Court decision (2022), employers in Germany are generally obliged to systematically record their employees' working hours. No specific format is prescribed by law – what matters is complete and traceable documentation.
What Is a Timesheet?
A timesheet (also referred to as a timecard or working hours record) is a document that captures when and for how long an employee has worked. At a minimum, it includes the start time, end time, and duration of the daily working period, as well as any breaks taken.
The terms "timesheet," "timecard," and "working hours record" are often used interchangeably – all three refer to the same instrument for documenting working time. It should be distinguished from time tracking as a broader system: the timesheet is the individual document or single entry, whereas time tracking refers to the overall process and the infrastructure used (software, time clocks, etc.).
Timesheets can be maintained on paper, as Excel spreadsheets, or via digital time tracking systems. The choice of format is generally left to the employer – provided that the requirements for completeness and traceability are met.
Is a Timesheet Mandatory in Germany?
ECJ Ruling 2019: The Starting Point
The obligation to systematically record working hours stems from a ruling by the European Court of Justice (ECJ) dated 14 May 2019 (Case C-55/18, CCOO). The ECJ held that employers must set up an objective, reliable, and accessible system enabling the measurement of each worker's daily working time. Without such a system, it would not be possible to effectively monitor and enforce the maximum working hours and rest periods required under the EU Working Time Directive.
Federal Labour Court Decision 2022: Application in Germany
The Federal Labour Court (Bundesarbeitsgericht, BAG) clarified in its decision of 13 September 2022 (1 ABR 22/21) that the ECJ's case law applies in Germany. The BAG found that employers are already obliged under existing German law – specifically § 3 para. 2 no. 1 of the Occupational Health and Safety Act (ArbSchG) – to introduce a system for recording employees' working hours.
This decision had significant practical consequences: employers can no longer rely on leaving time tracking entirely to employees or dispensing with it altogether.
Current Legal Situation and Outlook
At the time this article was written, a dedicated working time recording act that would legislate the specific requirements (format, technology, exceptions) had not yet been enacted in Germany. The Federal Ministry of Labour and Social Affairs (BMAS) has published a draft bill, but this had not yet been finalised through the political process.
For HR practice, this means: the fundamental obligation to record working time exists – but the precise implementation details (e.g. exceptions for specific occupational groups) may be further defined by future legislation. HR professionals should actively monitor developments in this area.
Special Obligations: Marginal Employment and § 17 MiLoG
Certain employment groups are subject to an explicit statutory recording obligation, independently of the broader discussion on working time tracking. Under § 17 of the Minimum Wage Act (Mindestlohngesetz, MiLoG), employers must record the start, end, and duration of daily working time for marginally employed workers (mini-jobbers) and employees in certain sectors – no later than seven days after the respective working day. These records must be retained for at least two years.
What Must a Timesheet Contain?
No uniform format is required by law, but the following mandatory details can be derived from the applicable legal requirements (ArbZG, MiLoG, BAG case law):
Minimum content of a timesheet:
- Employee's full name
- Date and day of the week
- Start of working time (time of day)
- End of working time (time of day)
- Break times (duration)
- Total net working hours
- Signature (recommended for paper format; electronic confirmation for digital systems)
Optional but recommended entries include project or cost centre allocations and notes on special working time arrangements (e.g. on-call duty, travel time). The clearer and more complete the documentation, the stronger the employer's legal position in the event of an inspection or dispute.
Timesheets in Remote Work and Mobile Working Arrangements
Remote work presents practical challenges for working time documentation – but it does not change the underlying legal requirements. The same documentation obligations apply when employees work from home or in mobile settings as when they work on-site.
In practice, this means employees can record their own hours, provided the employer supplies an appropriate system and verifies completeness. Pure trust-based working time arrangements without any recording have been legally problematic since the BAG decision of 2022.
Digital time tracking solutions are particularly well-suited to decentralised working, as they can be used regardless of location. One important note: cloud-based or software-supported systems must comply with the General Data Protection Regulation (GDPR). Personal working time data is sensitive personal data and must be processed with appropriate safeguards.
Retention Periods at a Glance
How long timesheets must be retained depends on the applicable legal framework:
Practical recommendation: As a precaution, it is advisable to retain timesheets for at least three years – even though the statutory minimum period is two years. This provides better protection for employers in the event of employment law disputes or tax audits.
Keeping Timesheets: Manual vs. Digital
There are essentially two approaches to maintaining timesheets:
Manual (paper or Excel): Low initial investment, quick to implement for small teams. Disadvantages: prone to errors, time-consuming for larger workforces, difficult to archive, no automated evaluation.
Digital (time tracking software): Automatic recording and archiving, location-independent (ideal for remote work), straightforward reporting and export functions, typically GDPR-compliant. Disadvantages: upfront investment and implementation costs, staff training required.
For most organisations with more than ten to fifteen employees, a digital solution is recommended for reasons of efficiency and legal certainty. Regardless of the format chosen, the key principle remains: the system must be objective, reliable, and verifiable – as the ECJ has stipulated.
Frequently Asked Questions About Timesheets
Is a timesheet mandatory in Germany?
Generally, yes. Since the ECJ ruling of 2019 (C-55/18) and the BAG decision of 2022 (1 ABR 22/21), employers are obliged to establish a working time recording system. For mini-jobbers, § 17 MiLoG explicitly mandates the recording obligation. A specific implementing act covering all employees is still in preparation in Germany (as of 2024/2025) – however, the fundamental obligation already exists.
What must a timesheet contain?
A timesheet must contain at minimum the employee's name, the date, the start and end of working time, break times, and net working hours. No legally prescribed format exists.
How long must timesheets be retained?
Under § 16 para. 2 ArbZG and § 17 MiLoG, the statutory minimum retention period is two years. Payroll-relevant documents may be subject to a tax law retention obligation of up to ten years. Recommendation: retain for at least three years.
Is a specific format prescribed for timesheets?
No specific format is required by law. Paper, Excel, and digital time tracking software are all equally permissible. What matters is that the system is objective, reliable, and tamper-proof.
Who is responsible for maintaining the timesheet?
The obligation to establish a time recording system rests with the employer. The actual recording can be delegated to employees – however, the responsibility for oversight and verification remains with the organisation.
Does the recording obligation also apply to mini-jobbers?
Yes. § 17 MiLoG establishes an explicit recording obligation for marginally employed workers. The start, end, and duration of daily working time must be documented no later than seven days after the working day in question. The retention period is at least two years.
How does timesheet recording work for remote employees?
The legal requirements are identical to those for on-site work. Employees may record their own working hours; the employer must provide a suitable system and ensure compliance. Digital time tracking tools are particularly appropriate for mobile working – GDPR compliance of the system used must be verified.
Conclusion
A timesheet is not a bureaucratic formality, but a legally relevant instrument for working time documentation. Since the ECJ ruling of 2019 and the BAG decision of 2022, employers in Germany are obliged to implement a working time recording system – regardless of whether employees work on-site, from home, or in mobile settings. For mini-jobbers, the recording obligation under § 17 MiLoG already applies explicitly.
For HR practice: choose a system that is complete, traceable, and GDPR-compliant. The choice of format – manual or digital – is yours, but should fit the size and working arrangements of your organisation. Records should be archived for at least three years.
If you want to make your entire HR process more efficient – from working time documentation through to candidate selection – it is worth exploring scientifically grounded recruiting instruments. The digital platform Aivy supports HR professionals in assessing candidates objectively and fairly. Learn more about Aivy.
Sources
- Working Time Act (Arbeitszeitgesetz, ArbZG), in particular § 16 para. 2. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/arbzg/
- ECJ ruling C-55/18 (CCOO) – Obligation to systematically record working time. European Court of Justice, 14 May 2019. https://curia.europa.eu/juris/liste.jsf?num=C-55/18
- BAG decision 1 ABR 22/21 – Employers must introduce a time recording system. Federal Labour Court, 13 September 2022. https://www.bundesarbeitsgericht.de/presse/einsatz-eines-elektronischen-zeiterfassungssystems/
- Minimum Wage Act (Mindestlohngesetz, MiLoG), § 17 – Recording obligation. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/milog/
- Recommendations for action on working time recording following the BAG decision. Confederation of German Employers' Associations (BDA), 2023. https://www.arbeitgeber.de
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