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 h
The reference point for determining residency is the registered office or the domicile of an individual.
If one of the two options can be applied to your situation, then you are obliged to report to the Bundesbank by the last working day in June of the year following the balance sheet preparation, so-called K3 or K4 report.