Germany: Personnel management faces 2027 regulatory changes

German personnel management faces increasing pressure to balance regulatory compliance with resource efficiency. Upcoming changes scheduled for January 1, 2027, include an increase in the statutory minimum wage from 13.90 euros to 14.60 euros per hour.

Because the earnings limit for minijobs is linked to the minimum wage, this threshold will also rise from 603 to 633 euros per month. Employers will need to adjust contracts for fixed monthly salaries near the lower limit and verify that minijob hourly counts remain within the new threshold. Additionally, employers must manage new payroll cases related to active pensions and ensure strict adherence to mandatory working time recording and data protection requirements.