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

13.11.2025 | KPMG Law Insights

Implementing AI in the legal department – these are the success factors

Artificial intelligence (AI) only benefits the legal department if it is implemented correctly. The technology promises to automate time-consuming routine work and fundamentally improve the…

13.11.2025 | KPMG Law Insights

First omnibus package to relax CSDDD, CSRD and EU taxonomy obligations

On November 13, 2025, the EU Parliament voted on its negotiating position regarding the so-called omnibus package, which provides for a relaxation of the CSRD,…

12.11.2025 | In the media

KPMG Law Statement in In-house Counsel: More stability under the umbrella of corporate governance

There is a lot of talk about “corporate governance” in the face of multiple crises and regulatory tendencies on the part of legislators. But what…

07.11.2025 | Deal Notifications

KPMG Law and KPMG advise Diehl Defence on the acquisition of the Tauber Group

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) advised Diehl Defence on the acquisition of the Tauber Group. KPMG Law provided legal…

07.11.2025 | KPMG Law Insights

Changes to the H-1B visa and their consequences for US hiring and secondment practices

President Trump’s administration has introduced two significant changes to the highly popular H-1B visa program for skilled workers: The previous random lottery will be replaced…

07.11.2025 | In the media

KPMG Law Statement on HAUFE: Confusion surrounding the EU Deforestation Regulation – and what companies should do now

Possibly, perhaps, under certain circumstances, the EU Deforestation Regulation (EUDR) will not be binding for large and medium-sized enterprises on December 30, 2025 and for…

06.11.2025 | KPMG Law Insights

External personnel: authorities tighten checks with AI support

AI is a blessing for many companies, but it can also quickly become a curse, especially when authorities use the technology to uncover legal violations…

06.11.2025 | KPMG Law Insights

Deforestation regulation – simplification instead of postponement?

In September, the EU Commission wanted to postpone the EUDR deforestation regulation. On October 21, 2025, it published a comprehensive proposal to simplify the EUDR

05.11.2025 | KPMG Law Insights

Employer of Record now not subject to authorization after all – change of heart at BA

On October 1, 2025, the Federal Employment Agency (BA) updated its technical directives and made a U-turn with regard to the so-called employer-of-record model: In…

03.11.2025 | KPMG Law Insights

CO₂ contracts for difference: Participation in the preliminary procedure is a prerequisite for funding

Companies can apply for funding in the preliminary procedure for the climate protection contracts program until 1 December 2025. The funding from the Federal Ministry…

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