A recent decision of the German Federal Labor Court (Bundesarbeitsgericht) shows yet again that the issue of working time remains highly fraught for German employers. Following a 2019 ruling of the European Court of Justice (ECJ) setting forth an obligation on the part of European Union employers to establish objective, reliable, and accessible systems for recording their employees’ daily working time, the subject of working time became a widely discussed topic throughout Germany. The Federal Labor Court effectively put an end to such discussions with its decision of September 13, 2022.
Under the new German Tax Relief Act 2022, as of September 1, 2022, employees subject to income tax are entitled to a one-time lump-sum energy price allowance in the amount of €300. The allowance is intended to mitigate the currently high consumer costs for electricity and fuel.