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李光博士 泰乐信慕尼黑办公室 授薪合伙人 |
内容导读 / Overview
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德国劳动法概况 / Overview of German Employment & Labor Law -
劳动者、劳动关系 / Employer, employment relationship -
外籍员工、国际派遣、居留权、社保、税收 / Foreign employee, international secondment, residence permit allowing working in Germany, social insurance, tax -
劳动合同 / Employment contract -
附固定期限劳动合同、非全职工作 / Fixed-term employment contract, part-time work -
劳务派遣 / Agency Work -
劳动关系中的反歧视 / Anti-discrimination in employment -
劳动关系中的数据保护 / Data protection in employment -
工作时间、加班 / Working time, overtime -
工资 / Salary
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德国劳动法概况 / Overview of German Employment & Labor Law
德国是大陆法系国家，以成文法作为主要法律渊源。/ Germany is a civil law country with statutory laws as its main source of law.
德国没有一部统一的成文的劳动法典。德国劳动法散见于从欧盟法规、《德国基本法》（即德国宪法）、《德国民法典》到《德国解雇保护法》等单行法律法规中以及具有指导意义的欧盟法院和德国联邦劳动法院的判例中。/ Germany does not have a uniform written labor code. German labor law is dispersed in individual laws and regulations ranging from EU regulations, the German Basic Law (i.e. German Constitution), the German Civil Code to the German Dismissal Protection Act etc., as well as in the instructive jurisprudence of the Court of Justice of the European Union and the German Federal Labor Court.
德国劳动法是保护作为弱势一方的劳动者的独立法律部门，涵盖私法、公法和程序法。/ German employment and labor law is an independent branch of law that protects employees as a vulnerable party and covers private, public and procedural law.
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劳动者、劳动关系 / Employer, employment relationship
《德国民法典》（BGB）第611a条 / Section 611a of the German Civil Code (BGB)
劳动关系是基于私法下的劳务关系（既非公务员、也非承揽合同）。 / Employment relationships are based on service relationships under private law (i.e., neither public officials, nor contracts for work)
雇员在雇主的领导和指挥下、融入雇主的企业，为雇主工作，并获取相应的报酬。他们不承担商业风险。 / Employees are under the leadership and direction of their employers, are integrated into their employers’ enterprises, work for their employers, and are remunerated accordingly. They do not assume business risks.
在德国法下，有限责任公司的总经理通常不是雇员，而是公司的一个机关。这意味着，公司总经理通常并不享有德国劳动法对雇员的特别保护（例如解雇保护等）。 / Under German law, the managing director of a limited liability company is usually not an employee but an organ of the company. This means that the managing director of a company does not usually enjoy the special protection afforded to employees under German employment and labor law (e.g., dismissal protection, etc.).
就是否存在劳动关系，评判准则为实质内容高于外在形式。例如既不可虚构劳动关系骗取工作签证和居留许可，也不可用名义上的自由职业者协议来规避法律法规对劳动者的保护。 / When determining the existence of an employment relationship, substance takes precedence over form. For instance, neither obtaining work visas and residence permits by using fictitious employment relationships, nor circumventing statutory protections for employees through nominal freelance agreements.
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外籍员工、国际派遣、居留权、社保、税收 / Foreign employee, international secondment, residence permit allowing working in Germany, social insurance, tax
《德国居留法》（AufenthG）和《德国员工外派法》（AEntG）/ German Residence Act (AufenthG) and German Employee Secondment Act (AEntG)
除非极个别的法律要求，德国通常并不从国籍上限制员工所从事的工作。/ Normally Germany does not restrict the work performed by employees on the basis of their nationality, except in the case of very specific legal requirements.
除欧盟成员国公民和享受有关国际协定优待的外国公民，外籍员工在德国工作通常必须申请工作签证并获得许可从事有偿工作的居留许可（例如欧盟蓝卡）。/ With the exception of citizens of EU member states and foreign nationals benefiting from relevant international treaties, foreign employees working in Germany must normally apply for a work visa and obtain a residence permit (e.g. the EU Blue Card) authorizing paid work.
如果申请人已经从德国的一家公司获得了一份具体的工作机会，为申请欧盟蓝卡该工作邀请通常必须符合以下条件 / In an applicant already has a specific job offer from a company in Germany. In general, the job offer must meet the following conditions:
工作期限至少6个月； / The period of employment must be at least 6 months;
工作必须与申请人的学历（学位）相符； / The job must match your qualification (academic degree);
税前年薪至少为50,700欧元的总年薪（2026年标准）。如果欲从事的是官方定义的紧缺职业，经联邦就业局批准，税前年薪总额不低于45,934.20 欧元（2026年标准）也可。 / The gross annual salary shall be at least EUR 50,700 (standard of 2026). If the applicant will be employed in an officially defined bottleneck profession, a gross annual salary of at least EUR 45,934.20 (standard of 2026) suffices if the Federal Employment Agency has approved the employment.
在德工作的国际派遣员工既可以按照德国法律也可以依据外国法律签订劳动合同。但是，劳动合同的内容不得违反德国强制性的法律法规（例如最低工资、工作时间、休假等），优先适用对雇员更有利的法规。/ Expats working in Germany may enter into an employment contract either under German law or under foreign law. However, the content of the employment contract must not violate compulsory laws and regulations (e.g. minimum wage, working hours, leave, etc.), and priority is given to the regulations that are more favorable to the employees.
除非按照有关双边社保和税收协定适用豁免（例如一定期限内的跨境派遣），原则上外国员工在德国有缴纳社保和个人所得税的义务。/ In principle, foreign employees are obliged to pay social security and individual income tax in Germany, unless an exemption applies in accordance with the relevant bilateral social insurance and tax treaties (e.g. cross-border secondment of a certain term).
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劳动合同Employment contract
原则上，德国法律并不要求劳动合同必须以特定的格式做出。口头或通过行动也可达成劳动合同。但是，法律也规定了一些例外情况，例如附固定期限劳动合同、劳动合同终止后竞业禁止协议和协商解除合同必须以书面形式达成。适用的集体协议也有可能要求达成书面劳动合同。/ In principle, German law does not require an employment contract to be made in a specific form. An employment contract can also be concluded orally or by action. However, the laws also provide for some exceptions, such as fixed-term employment contracts, non-competition agreements after the termination of the employment contract and mutual termination contracts, which must be concluded in writing. The applicable collective agreements might also require written employment contracts.
然而，《德国证明法》（NachwG）第2条规定了雇主在开始工作当日（关于合同双方、工资、工时）、7日内（关于开工时间、固定期限、工作内容、工作地点、最长6个月的试用期、非全职工作、加班）和1个月内（关于年休假、参加雇主提供培训、企业养老金、适用的集体协议和企业规定）向雇员提供有关劳动条件的书面或文本证明的义务。/ However, section 2 of the German Certification Act (NachwG) imposes an obligation on the employer to provide the employee with written or text proof of working conditions on the day of commencement of work (with regard to the parties to the contract, wages, hours of work), within 7 days (with regard to the time of commencement of the work, duration of the fixed-term, content of the work, place of work, probationary period of up to 6 months, part-time work, overtime work), and within 1 month (with regard to annual leave, participation in training provided by the employer, corporate pensions, applicable collective agreements and corporate regulations).
德国法下的书面形式通常指有权当事人亲笔签署的有关文件。电邮、电传、短信等不符合德国法律对书面形式的要求。/ The written form under German law usually means the relevant documents signed by the authorized persons in their own handwriting. E-mails, telexes, text messages, etc. do not meet the written form requirements of German law.
违反《德国证明法》所规定的证明义务，雇主最高可被罚款2,000欧元；雇员还可向雇主索赔。/ Violation of the obligation to certify under the German Certification Act is punishable by a fine of up to EUR 2,000 for the employer; the employee may also claim damages from the employer.
在实践中强烈建议签订由劳动法专业律师按照企业实际需求所量身定制的书面劳动合同。/ In practice, it is highly recommended to sign a written employment contract tailored to the actual needs of the enterprise by a lawyer specializing in labor law.
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附固定期限劳动合同、非全职工作 / Fixed-term employment contract, part-time work
《德国非全职工作和附期限劳动合同法》（TzBfG）/ German Act on Part-Time Work and Fixed-Term Employment Contracts (TzBfG)
劳动合同于特定日期或完成特定任务时自动终止。/ The labor contract is automatically terminated on a specific date or upon completion of a specific task.
附固定期限劳动合同必须书面签订，否则视为无固定期限劳动合同。/ An employment contract with a fixed term must be concluded in writing, otherwise it is considered to be an open-ended employment contract.
除另有约定或法律规定，固定期限内通常不得提前解除劳动合同。如果合同中有约定，可以按期发出解雇通知解除合同。因重要原因而立即解除合同总是被许可的。/ Normally an employment contract with a fixed term may not be terminated prematurely unless otherwise agreed or provided for by law. The contract can be terminated by ordinary notice (subject to the notice period) if this is contractually agreed. Immediate termination due to an important reason is always allowed.
除法律规定的例外情况，签订附固定期限的劳动合同必须具备合理的理由，例如临时性、替代性、考验性、或基于法院和解等。若具备合理的理由，可不限次数地签订固定期限的；但不可通过滥用来规避法律。/ With the exceptions provided for by law, the conclusion of an employment contract with a fixed term must be justified on reasonable grounds, such as temporary positions, alternative positions, test positions, based on a court settlement. If there are reasonable grounds, a fixed-term contract may be concluded for an unlimited number of times; however, it may not be abused to circumvent the law.
初次雇用时可签订最长2年的附固定期限劳动合同无需合理理由，2年内最多可延期3次。这只有在雇员以前未曾与雇主建立劳动关系的情况下才有可能。/ An employment contract with a fixed term of up to 2 years may be concluded at the time of initial employment without a valid reason, and may be extended up to 3 times during the 2-year period. This is only possible if the employee has not previously been in an employment relationship with the employer.
雇用52周岁或以上的符合法定不易再次就业条件（例如建立劳动关系前失业至少4个月）的年长者，可签订最长5年的固定期限劳动合同无需合理理由，5年内可不限次数地延期。/ Employment of older persons of 52 years of age or over who meet the statutory conditions for not being easily re-employed (e.g. unemployed for at least 4 months before the start of the employment relationship) may be concluded for a fixed term of up to 5 years without a valid reason and may be renewed an unlimited number of times during the 5-year period.
企业设立之初的头4年可签订最长4年的附固定期限劳动合同无需合理理由，4年内可多次延期。/ During the first 4 years of a new company, an employment contract with a fixed term of up to 4 years may be concluded without a valid reason and may be extended several times during the 4-year period.
若劳动关系存续超过6个月，雇主聘用超过15名雇员，员工有权提前3个月以文字形式要求雇主减少其工作时间。雇主必须在1个月内以文字形式具体答复雇员，如无正当理由（例如经营必要）不得拒绝。此外，不得歧视非全职工作者。/ If the employment relationship lasts longer than 6 months and the employer hires more than 15 employees, the employee has the right to request the employer to reduce his/her working hours in writing 3 months in advance. The employer must give the employee a specific reply in writing within 1 month, which may not be refused without a valid reason (e.g. business necessity). In addition, part-time employees may not be discriminated against.
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劳务派遣 / Agency Work
《德国劳务派遣法》（AÜG）/ German Act on Temporary Agency Work (AÜG)
在使用劳务派遣模式时，劳务派遣机构与员工签订纯粹形式上的劳动合同，在劳动关系持续期间，任何有关工资发放、社保、个人所得税、解雇、绩效、不当行为的处理等均由劳务派遣机构负责。另一方面，用工单位作为“实际”雇主，在工作内容、时间、地点、方式以及成果等方面控制着劳动关系，因为员工通常被纳入的用工单位的企业组织，因此要服从用工单位作为“实际”雇主的指示。为了对所提供的服务做出全面而明确的规定，劳务派遣机构和用工单位必须在进行劳务派遣之前以文本形式签订一份劳务派遣服务协议。/ When using an agency work model, the labor dispatch agency concludes an employment agreement with the employee in purely formal terms, whereas any disciplinary employer rights regarding termination, performance and misconduct during the ongoing employment relationship are handled by the agency. On the other hand, the host company as the “factual” employer controls the employment relationship in terms of content and services as the employee is generally integrated into the work organization of the “factual” employer and therefore is subject to the “factual” employer’s instructions. To provide a comprehensive and clear regime regarding the services to be provided, the labor dispatch agency and the host company must conclude an agency work service agreement in text form before conducting the labor dispatch.
根据德国法律，劳务派遣机构必须获得由德国劳工署（Bundesagentur für Arbeit）颁发的劳务派遣许可证（“Arbeitnehmerüberlassungserlaubnis”）。如果劳务派遣机构未持有有效许可证，则被视为非法劳务派遣（unerlaubte Arbeitnehmerüberlassung）。非法劳务派遣可能导致不良后果和严重处罚。除非被派遣的员工另有要求，否则被派遣的员工将被视为用工单位的员工。劳务派遣机构和用工单位每次违规最高可被处以30,000.00欧元的罚款。在最坏的情况下，劳务派遣机构和用工单位的管理层甚至可能受到刑事检控。/ Under German law, a labor dispatch agency must obtain a labor dispatch license (“Arbeitnehmerüberlassungserlaubnis”) issued by the German Labor Agency (Bundesagentur für Arbeit). If a labor dispatch agency does not hold a valid license, this is deemed illegal labor dispatch (unerlaubte Arbeitnehmerüberlassung). Such illegal labor dispatch may result in undesirable consequences and severe penalties. The dispatched employee will be deemed employee of the host company unless the dispatched employee demands otherwise. Both the labor dispatch agency and the host company can be fined up to EUR 30,000.00 per violation. In a worst-case scenario, there might even be criminal prosecution against the management of the labor dispatch company and the host company.
根据德国法律，某一雇员一般最长只能被派遣至同一家用工单位18个月。18个月期满后，该雇员要么需要被用工单位直接聘用，要么需要在至少一定的冷却期（即三个月）内停止其劳务派遣。/ Under German law an individual employee may generally only be leased to one same host company for a period of 18 months. After expiry of the 18 months, the respective employee either needs to be hired by the company or the assignment needs to stop for at least a certain cooling off period (i.e. three months).
劳务派遣与劳务外包最关键的区别在于，是谁来向第三方的员工分派工作任务、确定工作时间、内容、地点和方式，接收和评估工作成果。如果是用工单位则为劳务派遣；如为第三方则为劳务外包。/ The key difference between labor dispatch and labor outsourcing is who assigns work tasks, determines the time, content, place and manner of work, and receives and evaluates the results of the work to the third party's employees. If it is the host company, it is labor dispatch; if it is a third party, it is labor outsourcing.
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劳动关系中的反歧视 / Anti-discrimination in employment
《德国通用平等待遇法》（AGG）/ German General Equal Treatment Act (AGG)
原则上不得因人种、族裔、性别、信仰或世界观、残障、年龄、性取向进行歧视。除非具备正当理由可支持采取不平等待遇措施。/ In principle, there shall be no discrimination on the basis of race, ethnicity, gender, beliefs or worldviews, disability, age, sexual orientation. Measures of unequal treatment are not permitted unless there are valid reasons to support them.
避免含有歧视性内容的招聘广告。/ Avoid job advertisements with discriminatory content.
求职者有权不实回答雇主的歧视性问题（所谓的“有权撒谎”）。如果雇员不正确地回答了非法的歧视性问题，则不能根据德国法律解雇该雇员或采取其他措施。/ Job seekers have the right to answer discriminatory questions from the employer untruthfully (the so-called “right to lie”). If the employee answers an unlawful discriminatory question incorrectly, it is not possible to dismiss the employee or take other measures under German law.
被歧视的在职员工可要求停止歧视、在某些情形下拒绝工作（但不失工资），被歧视者还有权索赔。/ An employee who has been discriminated against may request the cessation of the discrimination, the refusal of work in some cases (but without loss of wages), and the discriminated person also has the right to claim damages.
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劳动关系中的数据保护 / Data protection in employment
《欧盟通用数据保护条例》（GDPR）和《德国联邦数据保护法》（BDSG）/ EU General Data Protection Regulation (GDPR) and German Federal Data Protection Act (BDSG)
原则上雇主只能在以下情况下处理雇员的个人数据 / In principle, employers may only process employees' personal data in the following cases:
如果数据处理是决定建立劳动关系所必需的，和/或 / if the data processing is necessary for the decision to establish an employment relationship, and/or
建立劳动关系后，为实施（如工资核算）或终止（如解除劳动合同）而必须进行的数据处理，和/或 / if the data processing is necessary for the implementation (e.g. payroll accounting) or termination (e.g. termination of the employment contract) after the establishment of the employment relationship, and/or
员工代表机构的工作需要进行数据处理，这可能受法律、集体协议、工作协议或服务协议的约束。/ data processing is necessary for the work of the employee representative body, which may be governed by law, collective agreements, work agreements or service agreements.
数据处理的合法性：必须以合法的方式收集员工个人数据，即雇主需要有收集、存储和使用数据的法律依据。/ Legitimacy of data processing: Personal data of employees must be collected in a lawful manner, i.e. the employer needs to have a legal basis for collecting, storing and using the data.
数据处理的透明度，遵守诚信：员工个人数据必须以公平和相关员工可理解的方式进行处理，即员工必须知道雇主收集了哪些数据以及收集的原因。/ Transparency of data processing, observance of good faith: Employees' personal data must be processed in a way that is fair and understandable to the employees concerned, i.e. the employees must be aware of what data the employer collects and why it collects it.
数据处理的目的限制：雇主只能出于特定、明确和合法的目的收集雇员的个人数据，如果进一步处理与这些目的不符，则不得进一步处理这些数据。/ Limitation of purpose of data processing: Employers may only collect personal data of employees for specific, explicit and legitimate purposes, and may not further process such data if such further processing is incompatible with those purposes.
数据最小化：雇主收集、存储和使用雇员的个人数据，必须是适当的，且仅限于劳动关系中所必需的。/ Data minimization: The collection, storage and use of employees' personal data by employers must be appropriate and limited to what is necessary for the employment relationship.
数据处理的准确性：雇主必须确保其存储的员工数据与事实相符，并且是最新的，必须采取合理措施纠正或删除不准确的数据。/ Accuracy of data processing: Employers must ensure that the employee data they store is factually correct and up-to-date, and must take reasonable steps to correct or delete inaccurate data.
存储限制：雇主只能在数据处理所需的时间内存储员工个人数据。之后，必须删除或修改数据，使其无法再与特定员工联系起来（匿名化、假名化或类似方式）。因此，每个雇主都必须为其业务或公司制定一个删除概念，根据该概念，某些员工数据将在一般规定的期限后被删除或匿名化。/ Storage restrictions: Employers may only store personal employee data for the time necessary for data processing. Afterwards, the data must be deleted or modified in such a way that they can no longer be linked to a specific employee (anonymization, pseudonymization or similar). Each employer must therefore develop a deletion concept for its business or company, according to which certain employee data will be deleted or anonymized after a generally defined period of time.
完整性和保密性：雇主必须通过适当的技术和组织措施保护其存储的员工数据，防止意外丢失、损坏或毁坏，并且必须保护数据免遭未经授权的访问。/ Integrity and confidentiality: Employers must protect their stored employee data against accidental loss, damage or destruction through appropriate technical and organizational measures, and must protect the data from unauthorized access.
责任：最后，雇主不仅必须遵守上述原则，还必须能够证明其遵守了这些原则。/ Responsibility: Finally, employers must not only comply with the above principles, but must also be able to prove that it has complied with them.
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工作时间、加班 / Working time, overtime
《德国工作时间法》（ArbZG）/ German Working Time Act (ArbZG)
雇员每个工作日的工作时间不得超过 8 小时（间休不算）。只有在 6 个日历月内或 24 周内平均每个工作日的工作时间不超过 8 小时的情况下，每个工作日的劳动时间才可延长至最多 10小时。《德国工作时间法》以每周 6 天为基础，因此每周 48 小时是一般情况下每周工作时间的上限。/ Employees may not work more than 8 hours per working day (breaks are not counted). The working time per working day may be extended to a maximum of 10 hours only if the average working time per working day does not exceed 8 hours over a period of 6 calendar months or 24 weeks. The German Working Time Act is based on a 6-day week, so that 48 hours per week is the maximum number of working hours per week in general.
法律将夜间工作定义为超过2个小时的夜间时间的工作。夜间一般指 23:00 至 06:00。/ The law defines night work as work of more than 2 hours of night time. Night time is generally defined as 23:00 to 06:00.
通常，加班费必须额外支付。对于高级管理人员等雇员，也许可以用工资覆盖加班费（这取决于具体情况，如工资数额和加班时间长短）。只有当雇员在具体个案中同意调休或雇主在劳动合同中保留了安排调休的权利，才可以调休代替加班费。固定月薪的小时工资可通过以下公式来计算：月薪 x 3 : 13 : 每周工作小时数。 / In general, overtime must be paid additionally. For employees such as senior managers might be possible to cover overtime by salary (it depends on the circumstances of the individual case, e.g. the amount of salary and the length of overtime). Time off may be given in lieu of overtime pay only if the employee agrees to the time off in a specific case or if the employer has reserved the right to arrange for time off in the employment contract. The hourly wage for a fixed monthly salary can be calculated by the following formula: Monthly salary x 3 : 13 : Number of hours worked per week.
详细记录包括工作起始的时间、间休的时间、工作时长和加班在内的工作时间。/ Keep detailed records of working hours, including the start time, break times, total working hours, and overtime.
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工资 / Salary
《德国最低工资法》（MiLoG）/ German Minimum Wage Act (MiLoG)
自2026年 1 月 1 日起，最低工资为13.90欧元/小时。/ As of January 1, 2026, the minimum wage amounts to EUR 13.90 per hour.
适用于不同工商领域的集体协议可能约定更高的最低工资。/ Collective agreements applicable to different areas of industry and commerce may agree on higher minimum wages.
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休息、年休假、法定假日 / Rest, annual leave, statutory holidays -
病假、病假工资 / Sick leave and pay -
产假、育儿假、亲人护理假 / Maternity leave, parent leave, leave for family member care -
特殊人群保护（妇女、未成年人和残障员工）/ Special protection for females, minors and disabled employees -
后合同竞业限制 / Post-employment non-compete covenant -
并购中的劳动关系 / Employment relationship in M&A -
解雇、裁员、协商解除劳动合同 / Dismissal, mass layoff, mutual termination contract -
工会、集体合同、罢工 / Trade union, collective contract, strike -
职工委员会 / Works council -
劳动争议解决机制 / Labor dispute resolution regime -
德国社会保险体系概况 / Overview of German social insurance system
作者简介：
李光博士
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