Employer of Record in Germany

An employer of record (EOR) is legal in Germany only as employee leasing (Arbeitnehmerüberlassung, AÜG): the provider needs a Federal Employment Agency (BA) permit, and the same worker can stay with one client for at most 18 consecutive months.

Statutory employer contributions come on top of gross pay at 21.3% up to €5,812.50 a month. On the €4,851 average salary that is €1,033.26.

The four main insurance branches make 21.15%. The 0.15% insolvency levy brings the total to 21.3%.

You do not need a German entity to hire here, so an EOR is one route among four and sometimes not needed. The country guide has the figures for each route.

What an employer of record does in Germany

An employer of record is a company that becomes the legal employer of a worker while you direct the daily work.

German law already names that split: employee leasing under the AÜG. A worker counts as leased when integrated into your work organisation and bound by your instructions. That describes an EOR hire exactly.

German law also has no co-employment. One party is the employer, the other directs the work. The table maps the German terms to the EOR roles.

German term	Who	In an EOR set-up
Verleiher (lender)	The EOR provider	Employs the worker and holds the AÜG permit
Entleiher (client)	You	Direct the work; bound by the 18-month cap and equal treatment
Leiharbeitnehmer (leased worker)	The employee	Employed by the provider; integrated into your work organisation
Arbeitnehmerüberlassung (leasing)	The arrangement	Must be named as leasing in the contract between provider and client

What the provider takes over beyond that, such as payroll, contribution filings and the employment contract, is set in the service agreement. The statute fixes only who the employer is.

Is an employer of record legal in Germany?

Yes, if the provider holds an AÜG permit and the assignment stays inside the statutory limits. The basis is employee-leasing law, not a special EOR law, and no supreme-court ruling has tested the remote-work cases.

Taylor Wessing's employment team classes the EOR model as employee leasing under the AÜG, so the leasing rules apply to it.

What the leasing law requires

The AÜG sets five rules that matter for an EOR hire:

• Permit. Anyone who leases employees to third parties as part of their business needs a permit.
• What counts as leasing. The employee is integrated into the client's work organisation and bound by its instructions.
• Contract. Provider and client must name the arrangement in their contract as Arbeitnehmerüberlassung and identify the employee by reference to that contract before the assignment.
• 18-month cap. The same employee may not be leased to the same client for more than 18 consecutive months. Earlier assignments count if the gap between them is three months or less, and a sector collective agreement can set another limit.
• Equal treatment. The leased employee is entitled to the essential working conditions of a comparable employee of the client, including pay. A collective agreement can deviate on pay only for the first nine months of an assignment.

What happened with the Federal Employment Agency guidance

The BA's reading of the model has changed since 2024, and the changes explain the conflicting advice you will find:

• October 2024: the BA treated EOR services for remote work abroad as permit-requiring leasing.
• 1 October 2025: the BA revised its guidelines and withdrew that broader reading.
• 1 July 2026: the BA guidance valid from this date is the current text.

FGS read the 2025 revision as a retreat from the idea that a worker abroad has a sufficient link to Germany:

The Federal Employment Agency has thus apparently given up the idea of a "virtual domestic nexus".

— Dr. Ursula Neuhoff and Kathrin Rieger, FGS, 13 October 2025 (translated from German)

When the permit is not required: online work from abroad

A foreign provider needs no permit when its employee stays abroad and works only online for a German client, without ever travelling to Germany to work.

The BA takes this position in the guidance valid from 1 July 2026, for lack of a sufficient domestic link.

If the employee does any of the work in Germany, even part of the time, the permit requirement applies. That includes someone who otherwise works online from abroad.

This is administrative guidance, not a statute or a court ruling. The guidance itself records that no supreme-court decision exists on these cases.

The worker's home-country employment and tax rules also apply.

The provider's permit, and how to check it

The Federal Employment Agency publishes a daily-updated list of permit holders. Check it before you sign.

The list is titled "Inhaber einer Erlaubnis der Bundesagentur für Arbeit zur Arbeitnehmerüberlassung" and sits at spitzenverbaende.arbeitsagentur.de. You can filter it by domestic or foreign lenders, so a provider run from a non-German company appears under "Ausland".

The list is not a binding confirmation. Only the competent employment agencies (Agenturen für Arbeit) may give binding information on whether a permit exists, so write to them when the answer matters.

Check three things on the list:

1. The entity. The exact legal entity named in your contract appears, not a group brand.
2. The permit's age. A first permit is limited to one year and can become unlimited after three consecutive years of lawful leasing. A young permit is normal, but ask when it expires.
3. The right list. A foreign entity appears on the foreign-lenders list.

If a provider says it holds a permit, find it on the list yourself. The risk is fines and void contracts. The amounts are under penalties in "Where the model runs out".

Who signs what: client, provider and employee

Two contracts exist, and none is between you and the employee. You sign a service agreement with the provider, and the provider signs the employment contract with the worker.

You direct the work but cannot dismiss, because the provider is the only employer in law. Taylor Wessing's employment team made the point in its pitfalls note of 6 May 2025:

there is no concept of a co- or dual employment relationship.

— Germany employment team, Taylor Wessing

Party	Signs	Owes	Cannot
Client (you)	Service agreement with the provider that names the arrangement as Arbeitnehmerüberlassung	The fee, the 18-month cap and equal treatment on working conditions	Hire or dismiss as employer; keep the worker past 18 months
Provider	Service agreement with you; employment contract with the worker	Essential terms in writing: first day, by day 7, the rest within one month, with a fine of up to €2,000 for missing or late terms; start and end reports to the collection agency; wage tax withholding as a foreign lender leasing staff for work in Germany	Lease without a permit
Employee	Employment contract with the provider	Work under the client's instructions	Claim sick pay or leave from you; both claims run against the provider

Your instructions reach the worker, but no contract links you to them.

The country guide has the full sick-pay and leave entitlements.

Template contracts often miss two points. The service agreement must name the arrangement as Arbeitnehmerüberlassung and identify the worker before the assignment starts. It also needs a clause for what happens at month 18.

Whether any liability moves to the provider depends on the contract's indemnification clause; the statute does not settle it.

Hiring through an employer of record, step by step

No authority publishes an onboarding time for an EOR hire in Germany, and provider pages quote their own timelines, which are commercial claims. The statutes fix the clocks that start on day one.

Step	What happens	Clock
1. Before signing	Check the provider's entry on the BA permit list	No statutory time
2. Service agreement	Names the AÜG arrangement and identifies the worker	Before the assignment starts
3. Employment contract	Essential terms handed over in writing	Day 1, by day 7, within one month, by term
4. Start of insured employment	Provider reports the worker to the collection agency	At the start
5. Monthly contributions	Provider pays the contributions	Third-last bank working day of the month the work was done
6. Wage tax return	Filed and paid by the provider as foreign lender	By the 10th day after the reporting period
7. Sick-pay entitlement	Arises after uninterrupted employment	After four weeks
8. Probation and dismissal protection	Two weeks' notice during probation; dismissal protection after six months	Probation up to six months; protection after six months
9. Pay deviation window	A collective agreement may deviate from equal pay	First nine months of the assignment
10. Cap	Same worker, same client	18 consecutive months

A worker who starts mid-month appears in that month's contribution run, so the monthly due date sets the first payroll.

No official duration exists for the permit check, the contract or the first payroll, so the table gives no total.

The statutes give no processing times, so the chart shows statutory milestones only.

If you hire directly instead, the employer-registration steps are in the country guide under registering as an employer.

What an employer of record costs in Germany, line by line

The statutory part of the invoice equals the cost of your own employee: 21.3% of gross up to €5,812.50 a month, falling as a share of pay above that.

The provider's fee comes on top. No verified market figure exists, so ask for it as a separate line.

Quoted percentages differ because some include accident insurance and the sick-pay and maternity levies (U1 and U2). Those items are employer-only, and no single official rate exists for them.

Line	Who bears it	Amount	Source
Gross pay	Paid to the employee, set by the contract	Above the leased-worker floor, see below	Seventh Ordinance
Pension	Employer share	9.3%, up to €8,450 a month	DRV
Unemployment	Employer share	1.3%, up to €8,450 a month	SGB III § 341
Health	Employer share	8.75% (7.3% plus half of the 2.9% average additional contribution), up to €5,812.50 a month	SGB V § 241, GKV-Spitzenverband
Long-term care	Employer share	1.8% outside Saxony, up to €5,812.50 a month	TK
Insolvency levy	Employer	0.15%	SGB III § 360
Accident insurance	Employer alone	No single national rate	SGB VII § 150
U1 and U2 levies	Employer	Set by the insurer; no single official rate	—
Wage tax	Employee; withheld by the foreign lender	Not an employer cost	EStG § 38
Provider fee	You, by contract	Not published	—

Worked examples at 2026 rates, outside Saxony, before the provider's fee:

Gross per month	Employer contributions	Share of gross	Total per month	Total per year
€4,851 (average salary)	€1,033.26	21.3%	€5,884.26	€70,611.12
€6,141 (information and communication average)	€1,273.37	20.74%	€7,414.37	€88,972.44
€8,393.25 (top-decile pay)	€1,515.49	18.06%	€9,908.74	€118,904.88
€8,450 and above	€1,521.60	18.01% at €8,450	€9,971.60 at €8,450	€119,659.20 at €8,450

Above €8,450 the employer share stops at €1,521.60 a month. The country guide has the full cost curve under "What an employee actually costs you".

Contributions rise with pay up to €8,450, then stay flat at €1,521.60. The chart also shows median pay of €4,505.50 (labelled €4,506, contributions €959.67) and €12,000.

The provider fee, accident insurance and benefits are not in the bars, so your invoice is higher.

The pay floor for leased workers

Leased workers have a floor of their own, set by the Seventh Ordinance on a wage floor in employee leasing (BGBl. 2026 I Nr. 186, dated 19 June 2026). It sits above the statutory minimum wage at every step:

• €14.96 an hour from 1 July to 31 August 2026.
• €15.33 an hour from 1 September 2026 to 31 March 2027.
• €15.87 an hour from 1 April 2027 to 30 September 2027.

The ordinance also applies to a lender established abroad with employees working in Germany, and it lapses at the end of 30 September 2027.

The statutory minimum wage is €13.90 an hour in 2026 and €14.60 from 1 January 2027.

At €15.33 the leased floor is 10.3% higher, and full-time pay at 40 hours a week is €2,657.15 gross a month.

From 1 April 2027 the €15.87 floor is 8.7% above €14.60.

An EOR employee who counts as a leased worker under the AÜG reading above cannot be paid at the statutory minimum.

That is a reading of the ordinance and the AÜG together, not a published ruling, so confirm it with the provider's counsel.

Equal treatment can require more than the floor, and higher claims under other collective agreements or contracts stay unaffected.

The leased floor stays above the statutory minimum wage in both 2026 and 2027.

Where the model runs out

The model runs out at four points: month 18, a missing provider permit, a permanent establishment the worker may create for you, and IP and restrictive covenants that reach less far than you expect.

The 18-month limit

The rule and its three-month gap are set out under "What the leasing law requires". The clock runs per worker and per client, so plan the exit on the first day. Three exits exist:

• Own entity. The worker moves to your German company. A GmbH needs €25,000 share capital; a UG may be founded with less. Corporation tax is 15% through 2027, 14% in 2028 and 10% from 2032.
• Direct registration. You register the worker as a foreign employer for German social insurance.
• End the engagement. The assignment simply stops at or before month 18.

Penalties, and who carries them

Fines under AÜG § 16 come in two tiers, and the larger one does not cover unlicensed leasing:

Who	Violation	Consequence
Provider	Leasing without a permit	Fine up to €30,000
Client	Using the worker of a lender without a permit	Fine up to €30,000
Provider	Leasing the same worker to the same client beyond 18 months	Fine up to €30,000
Provider or client	Not naming the arrangement as leasing in the contract, or not identifying the worker	Fine up to €30,000
Provider	Not granting equal treatment under § 8	Fine up to €500,000
Client	Letting a foreign worker without a work permit work	Fine up to €500,000
Provider has no permit	Contracts between provider and client and between provider and employee	Void, unless the employee declares in writing within one month that they keep the contract with the provider
Provider's contract with the employee is void	Relationship between client and employee	Employment relationship with you is deemed to arise from the intended start date

Deemed employment means the employment relationship with you arises by operation of law, from the date the assignment was meant to begin.

Taylor Wessing says that without a licence both the provider and the client can be fined up to €30,000 per violation. The country guide lists the other fines under "What a mistake costs and who pays".

Permanent establishment

The older caution was that a remote employee's home office creates a permanent establishment (PE) for the foreign employer. The current position is narrower.

According to Rödl & Partner and DIHK, the Federal Ministry of Finance (BMF) letter of 18 June 2026 says an inbound home office regularly creates no PE, because the employer has no power of disposal over the space.

A management function run from home is the exception, and DIHK calls the boundary unclear. The country guide covers the home-office case for direct employees.

A leased employee is a separate case. Orrick warned in 2023 that a leased worker who represents the client or concludes contracts for it can create a PE with tax consequences for the client. That note predates the BMF letter.

A compliant visa or contract does not close the question either:

Obtaining a lawful immigration status for a remote worker in Germany does not resolve the employer's tax position.

— Dominik Müller, Lawyer, Schlun & Elseven Rechtsanwälte (via Primerus)

Intellectual property, confidentiality and non-compete

The employer is the provider, not you, so clauses on rights and covenants must be drafted to reach you as the client. Who owns what is a drafting question for the contract.

The statutory frame is short:

• Employee works. Employee works fall under the general copyright rules unless the nature of the employment points elsewhere.
• Post-contract non-compete. It needs written form and compensation of at least half of the last contractual benefits for each year of the ban. § 110 GewO extends those rules to employees generally.

Visas and work permits

A non-EU worker needs a residence and work route. The EU Blue Card sets two salary thresholds:

• General: at least 50% of the pension ceiling, which is €50,700 in 2026.
• Shortage occupations and recent graduates: 45.3%, which is €45,934.20, with BA approval.

An accelerated skilled-worker procedure is open to employers that sign an agreement with the immigration authority.

Letting a foreign worker without a work permit work carries a fine up to €500,000. Whether the provider files the application is a contract point; see the glossary entry on work permits.

Ending an employer-of-record hire: who gives notice and who pays

You can end the service agreement with the provider, but only the provider can give notice to the employee, and German dismissal law applies to the provider as employer.

The rules that bind the provider's notice:

• Notice periods. Employer notice runs from four weeks up to seven months after 20 years of service, unless a collective agreement sets another period.
• Probation. Up to six months, with two weeks' notice.
• Form. Only a written dismissal is valid; an electronic one does not count.
• Works council. Where one exists, it must be heard before every dismissal.
• Dismissal protection. It starts after six months and applies only in establishments above ten employees. How the establishment is counted for a provider's staff is a question for the provider's counsel.

Statute gives no general right to severance. The exception is an operational dismissal where the letter offers severance and the employee does not sue: half a monthly salary per year of service is then due.

At the €4,851 average salary and five years of service that is €12,127.50.

The country guide has the full notice table and severance examples under termination.

Negotiate two points in the service agreement:

1. Who pays the notice-period salary and any severance if you end the assignment early. That is a contract term, not law.
2. The line item for it, because the employee's notice period runs against the provider whatever you decide about the assignment.

Whether the provider can re-assign the worker to another client, and what you owe afterwards, also depends on the contract. No indemnification follows from the statute.

Dates that change an EOR hire

The table lists the guidance, pay-floor and ceiling dates that change what an EOR hire costs or allows.

Date	What changes	Status
October 2024	BA treats EOR services for remote work abroad as permit-requiring leasing	Withdrawn
1 October 2025	BA withdraws that broader reading	Carried into the current guidance
18 June 2026	BMF letter on permanent establishments: an inbound home office regularly creates none	Administrative guidance, published
1 July 2026	Current BA leasing guidance applies; leased-worker floor of €14.96 an hour starts	In force
1 September 2026	Leased-worker floor rises to €15.33 an hour	In force
1 January 2027	Statutory minimum wage rises to €14.60 an hour	Adopted ordinance
1 January 2027	Contribution ceilings of €8,850 (pension, unemployment) and €6,375 (health, care) a month	Draft ordinance; the federal government and the Bundesrat must still approve
1 April 2027	Leased-worker floor rises to €15.87 an hour	Set by ordinance
End of 30 September 2027	Leased-floor ordinance expires	Set by ordinance

The 1 April 2027 step is the next one that changes pay for a leased worker. The €14.60 minimum wage in January stays below the €15.33 leased floor.

The draft ceilings would raise your cost only for salaries above €5,812.50 a month: at 2026 rates the maximum monthly employer contribution would grow by €102.34.

The country guide covers the rest of German labour-law news under "Recent changes".

When you do not need an employer of record in Germany

Yes, you can hire without an EOR and without an entity. A German entity is not required to hire an employee in Germany, and an EOR is only one way to avoid forming one.

The chart is a first filter. Genuinely independent work points to a contractor; otherwise the planned length with one client separates a permit-holding provider from an own entity or direct hire.

Direct registration as a foreign employer

Taylor Wessing's employment team notes, in its 6 May 2025 pitfalls note, that international clients often do not know an own German legal entity is not required to hire directly.

Rizzo & Associates describes the mechanics: the foreign employer registers its employees for social insurance as if it were a German company. Wage tax need not be withheld without a German permanent establishment or permanent representative.

You then carry three recurring duties:

• Register each worker with the collection agency when insured employment starts.
• Pay contributions on the third-last bank working day of the month.
• Notify the statutory accident insurer within one week of starting operations.

Practitioner commentary, not an official procedure, describes this route, and no official duration exists for the registration.

You own the contributions, the payroll, the notice rules and, from five permanent eligible employees, a works council. The full step table is in the country guide.

Worker abroad, online only

If the worker stays abroad and never works in Germany, the BA guidance says no leasing permit is required. The worker's home-country rules then matter more than a German-style EOR.

Short engagement or long

Under 18 months and few hires, an EOR fits. Over 18 months, an own entity or direct registration is the route with no time limit.

Genuine self-employment

For a person who is truly independent, the contractors page applies. The status test decides, regardless of the invoice: German social security law treats work under instructions and integration into the client's work organisation as signs of employment.

Alternatives, and when each fits

Three questions decide the route: where the person works, for how long, and whether they are genuinely independent.

Route	Legal employer	Time limit	Fits when	Watch for
Own entity (GmbH or UG)	Your entity	None	Several hires, or any hire beyond 18 months	Formation and registration steps; no official duration. Corporation tax 15% through 2027, 10% from 2032
Direct registration as a foreign employer	You	None	One or two hires, and you can run German payroll	Payroll and any permanent-establishment duties fall on you; no official guidance for employers with no German presence
Employer of record (AÜG)	The provider	18 consecutive months per client and worker	A single hire, a short engagement or a market test	Permit check, pay floor, equal treatment, exit plan
Contractor	None; self-employed	None	Genuinely independent specialists	Reclassification: about €30,450 in back contributions over 12 months at €6,141 a month

The contractor row is covered on the contractors page. The blog comparison sets out the same choice beyond Germany.

A payroll provider is not an EOR. It runs payroll for an employer that already exists, so it cannot be the employer. See employer of record vs payroll provider.

A staffing agency uses the same statute for a different purpose. It places people into your team for a limited time under the AÜG, with the same permit and 18-month rules. See employer of record vs staffing agency.

For genuinely independent specialists, 4dev.com is a global contractor platform and not an employer of record.

How to choose a provider: questions to ask

Ask questions you can check against a register, a statute or a contract, not a sales page. For fee structures in general, see the EOR cost guide.

1. Which exact legal entity is on the BA permit list, and is it the one on the contract? The list names entities, not brands.
2. When does the permit expire, and is it the first-year permit? A first permit lasts one year.
3. Does the contract name the arrangement as employee leasing and identify the worker? The AÜG requires both before the assignment.
4. How do you track the 18 months, including earlier assignments with a gap of three months or less, and what is the plan at month 15? The cap counts earlier assignments.
5. Which collective agreement or pay rule do you apply for equal treatment and for the leased-worker floor? Both can set pay above the statutory minimum.
6. What is on the invoice besides contributions: accident insurance, U1 and U2, the fee, and is each a separate line? Accident insurance has no single national rate.
7. Who withholds wage tax and reports to the collection agency? A foreign lender withholds wage tax and reports each insured worker.
8. How are IP, confidentiality and non-compete clauses drafted so that they reach me, a client who is not the employer? The provider is the employer in law.
9. What does the contract say about indemnification if the permit is missing or the cap is exceeded? Whether any liability moves depends on that clause.
10. What happens when I want to move the employee to my own entity, and what do the transfer terms cost? This is the exit from the 18-month limit.

Questions people actually ask

Is an employer of record legal in Germany?

Yes, if the provider holds an AÜG permit and the 18-month and equal-treatment rules are met. The BA treats online-only work from abroad, with no work done in Germany, as outside the permit requirement.

Who is the legal employer in an EOR arrangement in Germany?

The provider, which is the lender under the AÜG. German law has no co-employment, so you direct the work as the client but do not become the employer, and only the provider can dismiss.

Does the 18-month limit apply to every EOR hire?

It applies to the same worker at the same client. Gaps of up to three months do not reset it, a sector collective agreement can set another limit, and online-only work from abroad sits outside the permit regime.

How much does an employer of record cost in Germany?

The statutory part is 21.3% of gross up to €5,812.50 a month, plus the provider's fee, which is set by contract and has no published market figure. That is €1,033.26 at €4,851 gross, and the maximum is €1,521.60 a month.

How long does it take to hire through an employer of record in Germany?

No official duration exists. The statutes fix clocks instead: contract terms on day 1, by day 7 and within one month, and contributions on the third-last bank working day of the month. Provider timelines are claims.

Can a US company hire in Germany without a German entity?

Yes, by registering as a foreign employer for German social insurance or through a permit-holding provider. Registering directly, you withhold wage tax only with a permanent establishment or permanent representative; a provider withholds it as foreign lender.

Can an employer of record handle visas and the EU Blue Card?

A work route is a separate procedure; who files is a contract point. The Blue Card needs €50,700 in 2026, or €45,934.20 for shortage occupations and recent graduates. Employing a foreign worker without a permit is fined up to €500,000.

What is the difference between an EOR and a PEO in Germany?

A PEO is a US co-employment model. German law has no co-employment, so the German counterpart is leasing under the AÜG, with a permit and the 18-month cap. See PEO vs EOR.

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42. Federal Ministry of Justice. UrhG, § 43 Urheber in Arbeits- oder Dienstverhältnissen. Accessed 6 October 2026.
43. Federal Ministry of Justice. HGB, § 74. Accessed 6 October 2026.
44. Federal Ministry of Justice. AufenthG, § 18g Blaue Karte EU. Accessed 6 October 2026.
45. Federal Ministry of Justice. AufenthG, § 81a Beschleunigtes Fachkräfteverfahren. Accessed 6 October 2026.
46. Federal Ministry of Justice. BGB, § 623 Schriftform der Kündigung. Accessed 6 October 2026.
47. Federal Ministry of Justice. BetrVG, § 102 Mitbestimmung bei Kündigungen. Accessed 6 October 2026.
48. Federal Ministry of Justice. KSchG, § 23 Geltungsbereich. Accessed 6 October 2026.
49. Federal Ministry of Justice. KSchG, § 1a Abfindungsanspruch bei betriebsbedingter Kündigung. Accessed 6 October 2026.
50. Federal Ministry of Labour and Social Affairs (BMAS). Referentenentwurf zur Sozialversicherungsrechengrößen-Verordnung 2027. Accessed 6 October 2026.
51. Federal Ministry of Justice. SGB IV, § 7 Beschäftigung. Accessed 6 October 2026.
52. Federal Ministry of Justice. SGB VII, § 192 Mitteilungspflichten des Unternehmers. Accessed 6 October 2026.
53. Federal Ministry of Justice. BetrVG, § 1 Errichtung von Betriebsräten. Accessed 6 October 2026.