16.04.2026

Overview of Working Time Regulations

1 Introduction

Working time regulations are an important part of everyday work life. Questions about working hours, start and end of working hours, break regulations, and overtime regulations are daily topics in companies. There are different types of working hours, distinguishing between contractual, remuneration-related, occupational health and safety-related, and co-determination-required working hours. The Working Hours Act (ArbZG) establishes the foundations for working hours and protects employees and trainees.

2 What Counts as Working Time?

2.1 Definition of Working Time

Working time according to the ArbZG includes the time between the start and end of work without rest breaks. The regular working time is 8 hours per day, and more than 10 hours per day are not allowed. The weekly working time is 48 hours. Travel times for field staff, trips to the coffee machine, toilet, changing clothes, etc., count as working time.

2.2 Basic Rule of the Eight-Hour Workday

The ArbZG stipulates that an employee may work a maximum of 8 hours per working day, i.e., 48 hours weekly. Exceptions and extensions of working hours can be balanced on average over the next 6 months.

2.3 Overtime

Overtime occurs when employees perform additional work beyond the agreed working hours. Performing overtime is only possible with the employee's consent or for operational reasons. Overtime must be compensated.

3 Breaks and Rest Periods

3.1 Breaks

According to the ArbZG, no one may work longer than 6 hours without a rest break. Breaks are not part of working time and must be granted accordingly. The duration of the break depends on the length of the workday.

3.2 Rest Periods

After a workday of 8 hours, employees are entitled to an uninterrupted rest period of 11 hours. There are exceptions and shortened rest periods for certain industries.

4 Sunday and Holiday Regulations

Special regulations apply on Sundays and public holidays. Sunday and holiday rest must be observed. There are exceptions and shifts of rest periods for certain occupational groups.

5 Deductions for Wage Supplements

Overtime compensation and supplements for night, Sunday, and holiday work are taxable. The supplements must adhere to certain percentages of the base wage to be tax-free.

6 Consequences of Non-Compliance

Violations of working time regulations can lead to fines or even penalties. Employees have various options to address violations, such as going to the labor court or informing the competent authority.

7 Current ECJ Jurisprudence on Working Time Recording

The European Court of Justice has ruled that companies must systematically record working time. Although this decision has not yet been implemented into national law, accurate and comprehensive working time recording is of great importance.

Working time regulations form the basis for fair working conditions and the protection of employees. Companies and employees should be aware of the applicable regulations and comply with them to avoid consequences.

Eike J. Giersdorf
Auditor | Tax Advisor
Focus areas
  • Tax Structuring Advisory
  • Tax Advisory in the Area of Corporate Transformations
  • Tax Advisory in the Area of Succession Planning
  • Auditing - Annual Financial Statement Audit
  • Business Valuation