Is time tracking mandatory in 2026?
Yes. Following the ECJ ruling (2019) and the German Federal Labour Court decision (2022), employers must record the start, end and duration of daily working time. Construction is additionally covered by the Working Time Act (ArbZG), the Minimum Wage Act (MiLoG) and anti-undeclared-work law (SchwarzArbG).
What must time tracking deliver?
- Record start, end and breaks — objectively, reliably and accessibly.
- GoBD-compliant, audit-proof and tamper-proof records.
- Retention of proof (MiLoG: at least 2 years; often longer for tax).
- Immediately presentable during customs / FKS (undeclared-work) audits.
What fines apply?
Breaches of documentation and minimum-wage duties can be fined up to €30,000 (MiLoG); undeclared work carries far higher penalties. Missing or manipulated records are a key risk during FKS audits.
How EmployGuard implements the duty
- NFC/QR time tracking right on the Baustelle — no app install.
- GPS location & geofence on every clock-in: tamper-proof against tag cloning.
- Automatic checks of breaks, maximum hours and rest periods (ArbZG).
- Customs/FKS-ready export (working-time proof) in one click.
FAQ
When does the duty apply?
It already applies — it follows from ECJ and Federal Labour Court case law and the ArbZG. Employers must fully record working time today.
Is a paper timesheet enough?
Paper is allowed but risky during FKS audits because it is easy to manipulate and hard to prove. A digital, GoBD-compliant solution like EmployGuard is safer.
Is EmployGuard GoBD- and MiLoG-compliant?
Yes. Records are audit-proof, time-stamped with GPS location and retained on time. The working-time proof exports customs-ready.
Does it work without a smartphone app?
Yes. The worker taps the NFC tag or scans the QR code on site — a web page opens, no app install (Android & iPhone).