Entitlement and Due Date
The statutory minimum wage applies regardless of the scope of the activity and the nationality of the employee. It therefore also applies to individuals in marginal employment (so-called mini-jobbers), seasonal workers, and foreign workers working in Germany. They receive the minimum wage regardless of whether they are employed by a domestic or foreign employer.
Employees are entitled to the statutory minimum wage for each hour actually worked during the payroll period (usually the calendar month). This also applies to overtime. Employers are obligated to pay the minimum wage by the agreed due date.
Payment must be made no later than the last banking day of the month following the month in which the work was performed. Deviations from this are only permitted within narrow limits when using a written working time account. If the last working day of a calendar month falls on a Saturday, Sunday, or public holiday, the minimum wage entitlement must be met no later than the previous day.
Special Payments
Special payments such as Christmas or vacation bonuses are creditable towards the minimum wage. The prerequisite for this is that they represent consideration for the work performed and are paid to the employee irrevocably.
Special payments subject to revocation or payments made for long service with the company are not creditable. Crediting is only possible for payments made for the same payroll period. Therefore, with monthly payroll, a special payment can only be credited towards the minimum wage entitlement for the month in which the payment is made.
Allowances and Bonuses
Allowances and bonuses that represent consideration for the work performed are also generally creditable towards the minimum wage. This applies, for example, to shift or hardship allowances or bonuses for working on Sundays and public holidays. However, payments made by employers based on a statutory provision are not creditable. This is the case, for example, with bonuses for night work.
Benefits in kind
The employer owes the minimum wage to those entitled to it in cash. This entitlement cannot be replaced by benefits in kind. Only for seasonal workers can board and lodging be credited within limited limits.