Threshold amendments in Minimum Wage Documentation Obligations Ordinance

At a glance

• From 1 January 2024, changes will apply to salary thresholds set out in the Minimum Wage Documentation Obligations Ordinance (Mindestlohndokumentationspflichtenverordnung, MiLoDokV).
• Section 17 of the Minimum Wage Act (Act) (Mindestlohngesetz) provides for statutory documentation obligations for sectors which are listed in the Act, to combat illegal employment (Schwarzarbeitbekämpfungsgesetz).
• These documentation obligations, which include time sheets, apply to all employees, not only to persons in marginal employment.
• The MiLoDokV exempts those employees whose regular monthly pay exceeds certain gross amounts, from the obligation to provide documentation.
• When the statutory minimum wage was raised to EUR12.41 on 1 January 2024 the thresholds in the MiloDokV were adjusted accordingly. From 1 January 2024, the threshold was raised to EUR4,319 (previously EUR4,176), and EUR2,879 (previously EUR2,784).
• This will also apply to the minimum wage raise on 1 January 2025, in which the thresholds will be raised to EUR4,461 and EUR2,974.