Innovations concerning salary and wages 2019

At the turn of the year, we would like to draw your attention to two important innovations concerning salary and wages.


Minimum wage


From January 1st 2019, the statutory minimum wage will increase from 8.84 EUR to 9.19 EUR gross per hour. In addition, a further increase from January 1st 2020 to 9.35 EUR gross per hour follows.


If other arrangements have been made in the collective agreement, these will take precedence.


Please check the employment arrangements with your employees.


In this context, we would like to remind you once again of the statutory obligation to keep records within the meaning of the minimum wage law:


Employers are then required to record for their part-time employees the beginning, end and duration of the daily working hours at the latest by the end of the seventh day after the work performance. The documents must be kept for at least two years. Also employers of the sectors of construction, restaurants and tourist accommodation, passenger transport, forwarding, transport, logistics, showmen, forestry, building cleaning, fair construction and meat industry are obliged to record the working hours as described, if the employee earns less than 2.956,00 EUR gross per month.


The obligation to record does not apply to cooperating family members of the employer (spouses, children and parents).


Enclosed you will find the DATEV template for recording the working time.


Compulsory employer contribution for deferred compensation for future benefits


For new deferred compensation arrangements to be paid into a pension fund or direct insurance as of 01.01.2019, the employer is obliged to pay a contribution amounting to 15% if he saves social security contributions through deferred compensation. As a rule, the employer always saves social security contributions in the event of deferred compensation, unless the employee earns a salary, which already exceeds the social security contributions ceilings (more than 4,537.50 EUR for 2019). The obligation does not apply if the deferred compensation takes place in the direct commitment or provident fund.


As of January 1st 2022, the employer contribution will be compulsory for deferred compensation arrangements already in place on 01.01.2019.


If other agreements have been made in the collective agreement, these will take precedence.


Do you need our support? Then we look forward to your feedback.


SKS Steuerberater Sonkin, Seifert and Partner mbB

Office Berlin

Phone: +49 30 308 743 74
Fax: +49 30 308 743 75
E-Mail: info@sks-stb.de
SKS Steuerberatung Berlin
Schlüterstraße 38
DE-10629 Berlin

Office Dresden

Phone: +49 351 563 94 00
Fax: +49 351 563 940 99
E-Mail:  info@sks-stb.de
SKS Steuerberatung Dresden
Glacisstraße 4
DE-01099 Dresden

Office Kiew

Fax: +38 44 2878846

E-Mail: info@sks-stb.de


SKS Steuerberatung Kiew

Sholudenko Straße 3

Business-Center “Kubik-2”

UA-04116 Kiew