By: Sandy Smajić · Founder & compliance expert, EmployGuardReviewed by: EmployGuard Compliance-TeamLast updated: 26 June 2026
What does MiLoG cover?
MiLoG sets the statutory minimum wage and requires employers in certain sectors — especially construction — to accurately record working time, fighting wage dumping and undeclared work.
Recording duty under §17 MiLoG
- Start, end and duration of daily working time must be recorded.
- Records must be created within 7 days of the work being performed.
- Proof must be kept for at least 2 years and presented during FKS audits.
What fines apply?
Breaches of the recording duty can be fined up to €30,000; paying below minimum wage up to €500,000. Missing or manipulable paper records are the biggest risk.
Stay compliant with EmployGuard
- Automatic, GoBD-compliant capture of start, end and breaks.
- Audit-proof trail — no silent edits.
- Customs/FKS-ready working-time proof in one click.
FAQ
Who does the MiLoG recording duty apply to?
Mainly sectors listed in SchwarzArbG §2a (construction, cleaning, hospitality, etc.) and mini-jobbers. When in doubt, always record working time fully.
Is Excel enough?
Excel is manipulable and risky during FKS audits. An audit-proof digital solution like EmployGuard is far safer.
How long must I keep records?
Under MiLoG at least 2 years; often longer for tax and social security. EmployGuard retains proof on time.