Search
Contact
Microfon with a purple background
22.03.2023 | KPMG Law Insights, Podcasts

Podcast series “KPMG Law on air”: Current topics in employment law

Employer’s obligation to record working time – BAG, decision dated 13.09.2022 – 1 ABR 21/22

All employers are required to implement a system for recording working hours. This decision by the German Federal Labor Court caused quite a stir in 2022 and came as a surprise to both companies and lawyers. Dr. Stefan Middendorf and André Kock explain in the podcast how the decision came about and how it affects the world of work.

 

Excessive works council remuneration is punishable – BGH, judgment of 10.01.2023 – 6 StR 133/22

A large number of exempt works council members are paid more than they would be without the time off for voluntary work. This can now be the undoing of board members and authorized signatories. The Federal Court of Justice has ruled: Anyone who pays works council members excessive salaries may be liable to prosecution for breach of trust. Dr. Stefan Middendorf and André Kock describe in the podcast how companies should act as quickly as possible now.

 

Residual leave does not simply expire – BAG, judgments dated 20.12.2022 – 9 AZR 266/20 and 9 AZR 245/19

A tax clerk and a freight driver accumulated vacation entitlements over several years, which they then took to court. The employers invoked the statute of limitations and the forfeiture of the leave, respectively. The Federal Labor Court ruled in favor of the employees. This is because the employers should have actually enabled the employee:s to take their leave. The two legal experts reveal what this means in practice.

 

The core topics of the podcast are:

  • From minute 1:23: Ruling on the recording of working hours – details of the BAG ruling
  • From minute 3:05: Impact of the decision on the world of work
  • From minute 3:41: Requirements for a time recording system
  • From minute 5:52: What can happen if companies wait for the new law?
  • From minute 7:15: What the ruling means for trust-based working time
  • From minute 9:58: Remuneration of works councils – this is what the ruling was about
  • From minute 11:01: Why the ruling is relevant for many companies and what sanctions are threatened
  • From minute 12:18: What can and should companies do now in concrete terms?
  • From minute 14:03: What are the standards for assessing the correct level of works council compensation?
  • From minute 14:55: What did the BAG decide in the proceedings 9 AZR 266/20?
  • From minute 16:21: What were the reasons and to what extent does the previous case law change?
  • From minute 17:38: Background of the verdict
  • From minute 18:25: What was the parallel decision – 9 AZR 245/19 about?
  • From minute 19:08: What should employers do in light of the decisions?
  • From minute 20:04: Is a wave of lawsuits looming?

All “KPMG Law on air” episodes can be found here.

Explore #more

12.09.2025 | Deal Notifications

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) advised the managing partner of Deutsche Werkstätten Beteiligungs GmbH, Mr. Fritz Straub, on the sale of a majority stake in Ateliers de France

The managing partner of Deutsche Werkstätten, Fritz Straub, is selling a 75 percent majority stake in Deutsche Werkstätten Beteiligungs GmbH to the French Ateliers de…

12.09.2025 | KPMG Law Insights, KPMG Law Insights

Key Facts about the new draft of the “Data Act

On February 23, 2022, the EU Commission presented the new draft of the so-called Data Act, the “Regulation on harmonized rules for fair access to…

09.09.2025 | Deal Notifications

KPMG Law and Tax advise Adiuva Capital GmbH with Fact Books on the sale of KONZMANN Group.

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) advised Adiuva Capital GmbH, a Hamburg-based private equity firm (Adiuva), in connection with the…

04.09.2025 | In the media

Guest article in Unternehmensjurist: Strategically transforming legal departments: A market overview

What are in-house teams at large companies concerned about when it comes to digital transformation? Which topics will be decisive in the coming years? The…

04.09.2025 | In the media

Guest article in the Unternehmensjurist: Successful change management in the HR department

The HR department plays a crucial role in the digital transformation. It is not only affected by change, but also shapes it. Between transformation, co-determination…

03.09.2025 | In the media

Guest article in the insurance industry: Embedded Insurance – More than just a new sales channel

The insurance industry is facing a paradigm shift. Traditional sales models are increasingly being supplemented by innovative approaches aimed at facilitating access to insurance policies…

03.09.2025 | KPMG Law Insights

Supply Chain Act: reporting obligation no longer applies, sanctions reduced

In the coalition agreement, the coalition partners agreed to abolish the Supply Chain Due Diligence Act (LkSG) as part of the implementation of the…

29.08.2025 | In the media

Statement by Ulrich Keunecke on the special infrastructure fund in Politico

KPMG Law financial expert Ulrich Keunecke explains how the infrastructure special fund can be leveraged with capital from private investors. You can find the article…

25.08.2025 | Deal Notifications

KPMG Law is advising APELOS on the refinancing and acquisition of a practice group with around 50 practice locations.

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) advised APELOS Therapie GmbH, a leading therapy practice group in Germany, on the refinancing…

15.08.2025 | In the media

KPMG Law Statement in Die-Stiftung.de on the topic of foundation registers – The long road to digital order

The entry into force of the foundation law reform on July 1, 2023 marks a turning point in the German foundation system. The list of…

Contact

Dr. Stefan Middendorf

Partner
Duesseldorf Site Manager

Tersteegenstraße 19-23
40474 Düsseldorf

Tel.: +49 211 4155597316
smiddendorf@kpmg-law.com

André Kock

Manager

Fuhlentwiete 5
20355 Hamburg

Tel.: +49 (0)40 360994-5035
andrekock@kpmg-law.com

© 2024 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.

 KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.

Scroll