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

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…

14.08.2025 | KPMG Law Insights

Electromobility in logistics – legal challenges

In order to reduce its CO2 emissions, the logistics industry is increasingly turning to electromobility. This is not only due to ESG regulations such as…

07.08.2025 | KPMG Law Insights

NIS2: How energy suppliers must protect themselves against cyber attacks

In July 2025, the Military Counterintelligence Service reported a significant increase in spying attempts and disruptive measures by the Russian secret service, according to media…

06.08.2025 | KPMG Law Insights

Tax havens: When business relationships trigger criminal proceedings

A German tech company had been paying license fees to a contractual partner in Panama for years without ever having any problems. However, few people

06.08.2025 | Deal Notifications

KPMG Law, KPMG in Germany and KPMG in Switzerland advised Bureau Veritas on the acquisition of Dornier Hinneburg and its Swiss subsidiary Hinneburg Swiss

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) together with KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) and KPMG AG Switzerland advised Bureau Veritas Group (Bureau Veritas) on the acquisition…

05.08.2025 | Deal Notifications

KPMG Law advises Athagoras Holding GmbH on the acquisition of IGES Group

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) provided legal advice to Athagoras Holding GmbH, a platform of the Munich-based PE firm Greenpeak Partners, on the acquisition…

05.08.2025 | In the media

Wirtschaftswoche honors KPMG Law as top law firm in public procurement law

The current ranking of the Handelsblatt Research Institute in cooperation with WirtschaftsWoche has selected the top law firms and top lawyers in the legal fields…

04.08.2025 | Deal Notifications

KPMG Law and KPMG AG advise NMP Germany on the acquisition of DESMA Schuhmaschinen GmbH

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) has provided legal advice to NMP Germany GmbH (NMP) on the acquisition of DESMA Schuhmaschinen GmbH (DESMA). KPMG Law…

02.08.2025 | In the media

KPMG Law expert in the Rheinische Post on the topic of influencer tax evasion

The North Rhine-Westphalian State Office for Combating Financial Crime (LBF NRW) is currently evaluating a data package. It is said to contain 6000 data records.…

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