WSB News 26 Mar. 2025

Technical article

WSB info on the time change: What it means for employers

It's that time again!
On the last Sunday in March, the clock changes to summer time at night and you may be asking yourself, as you do every year ... forward or back? 😉

If you as a private individual set all your clocks forward by one hour and even manage to arrive at work on time on Monday morning, everything is wonderful.

But if you are an employer and your employees also work night shifts, then you need to think more about the time changeover:

What do you do with the hour that disappears in the middle of the night?

If your employees have a fixed monthly salary It is quite simple: the missing hour does not change the fixed remuneration.

If you have a Hourly wage It's not much more complicated than that: you don't have to pay for the missing hour and therefore don't have to pay tax on it. After all, it wasn't worked at all.

👉 Do you have detailed questions about time recording or your recording obligations? Please feel free to contact us! We are at your side and will help you with your tax questions and concerns: www.wsb-berater.com/leistungen


#TTime changeover #Summer time #Night shift #Labor law #TTaxes #TTime recording #WSB




Contact
Nadja Neubig, Human Resources & Corporate Communications
WSB Wolf Beckerbauer Hummel & Partner Steuerberatungsgesellschaft mbB

Max-Jarecki-Str. 21 | 69115 Heidelberg
Phone: +49 6221 40509-10 | Fax: +49 6221 40509-30

Email: n.neubig@wsb-berater.de


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