Employment law update: Changes to the law as of January 1, 2024

Increase in the minimum wage and the mini-job threshold

The statutory minimum wage will rise to €12.41 on January 1, 2024 and to €12.82 on January 1, 2025.

At the same time, the monthly earnings threshold for marginally employed persons, so-called mini-jobbers, will be raised from €520 gross to €538 gross at the beginning of the year. Up to this amount, the monthly remuneration is exempt from tax and social security contributions.

Supply chain duty of care law

From January 1, 2024, the Supply Chain Due Diligence Act will also apply to companies with at least 1,000 employees. The law aims to improve compliance with key human and environmental rights along the entire value chain. The management must - due to a new regulation in Section 106 (3) No. 5b BetrVG that has already come into force - inform the economic committee about all due diligence obligations under the new law. In addition, numerous co-determination rights are affected by the implementation of the law.

Sick leave by telephone

Since December 2023, employees have once again been able to take sick leave by telephone for minor illnesses. However, the sick note may not exceed five days.

Whistleblower Protection Act

The Whistleblower Protection Act has been in force for some time, but on December 17, 2023, all employers with 50 or more employees will be required to set up an internal reporting office for information on legal violations. Previously, this obligation only applied to companies with at least 250 employees. A breach of this obligation is subject to a fine of up to €20,000.

Expiry of the inflation compensation premium

The so-called inflation adjustment bonus, which is tax-free up to a maximum amount of €3,000, expires at the end of 2024. If the amount has not yet been exhausted, a tax-free amount can still be claimed in the course of 2024.