← Blog3 January 20253 min readDLP24DEUAENRU
For businesses
Changes in 2025: What Employers Need to Know
Several thresholds and duties change at the turn of the year. Here are the key points for businesses with staff.
Minimum wage and mini-jobs
The statutory minimum wage has been €12.82 gross per hour since 1 January 2025. The mini-job limit is €556 per month, and the upper limit of the transition zone (midi-job) remains €2,000. Adjust rosters and contracts.
E-invoicing
Since 1 January 2025, businesses in Germany must be able to receive electronic invoices in B2B. This includes invoices from service providers. Transitional periods apply to sending them.
Employment contracts in text form
Thanks to the Fourth Bureaucracy Relief Act, text form, for example by email, is enough for many records under the Evidence Act from 2025. In certain sectors, including construction and hospitality, written form remains necessary. Check whether your sector is affected.
What to do now
- Check payroll against €12.82.
- Set up receipt of e-invoices.
- Review contract templates for form requirements.
FAQ
Does the new minimum wage apply to subcontractors?
Yes. Clients can be liable for the minimum wage of subcontractors under certain conditions.
Do I have to send e-invoices immediately?
No, there are transitional periods for sending. You must already be able to receive them.
Where can I get help?
We are happy to advise on staffing and contract form.
