Since the 1st of January 2015, Germany has introduced a general minimum gross salary of €8.50 per hour. The aim is to protect employees in the low wage sectors against illegal wage dumping.
The minimum wage applies to all employees working in Germany – regardless of whether they are employed by a domestic or a foreign employer.
Thus, tourist guides, coach drivers and other tour operator personnel working in Germany will have to obtain the minimum wage for the duration of their work in Germany.
The information note of IRU clarified that drivers from a foreign company are entitled to the minimum wage for the time they perform their activity in Germany (driving plus other activities, but not breaks).
Minimum wage violations may be sanctioned with a fine of up to 500,000 euros.
The authority in charge of controlling compliance with the minimum wage requirement is the customs authorities.
Coach drivers and tour guides (considered in the same category as coach drivers) are not required to carry any proof/document about their wage, but they need to carry their identity papers (ID-cards/passports).
Today, the German government has announced that the minimum wage and declaration obligations have been suspended for purely transit operations, though this has not yet been confirmed by the competent customs authorities.
Declaration obligations:
Certain industries that are particularly vulnerable to undeclared work are subject to declaration obligations. This includes the passenger transport sector. ECTAA obtained clarification that coach tourism drivers and tour guides accompanying their group will have to comply with these requirements.
Foreign based employers will have to complete the form 033037 (mobile) (only available in German) and send it to the Federal Board of Finance (fax indicated on the form).
The following information will be requested on the form:
- Contact details of the foreign employer
- Industry sector (select ‘Personenbeförderungsgewerbe’)
- Duration of the work
- Address where copy of the employee work contract, proof of work, salary payments, etc. can be obtained
- Signature certifying that the minimum wage requirements are complied with
- Signature certifying that all documents mentioned above will be provided in German on request by the customs authorities
- Annex: name of all employees working in Germany
Please find enclosed a copy of the 033037 (mobile) form or you can complete it online from the following link:
The form can contain all operations for a period of up to 6 months. Changes to the duration of the work or employees do not have to be notified.
The form has to be submitted prior to the start of the work in Germany. The foreign employer must record the start, end and duration of the hours worked on German territory at the latest 7 days after the transport operation is performed and keep these records for two years.
Breaches of the declaration obligations can be sanctioned with a fine of up to 30,000 euros.
Further information:
Bundesministerium für Arbeit und Soziales
8:00 – 20:00 Uhr
Telefone: 0049 030 60280028
E-Mail: mindestlohn@buergerservice.bund.de
Information – und Wissensmanagement Zoll
Telefon: +49 351 44834-520
E-Mail: info.gewerblich@zoll.de
Telefax: +49 351 44834-590
