Minus hours are a sensitive issue in many companies, which can quickly lead to conflicts between employers and employees. Especially in industries with fluctuating orders or project-based business models, the question regularly arises: Who is responsible when employees work fewer hours than contractually agreed? The answer is complex and depends heavily on the specific situation. While minus hours due to no fault of their own are often legally prohibited by employers, absenteeism caused by reason can certainly be recorded in the working time account.
For Employers, This Means: Without Clear Processes, Transparent Communication and reliable time tracking there is a risk of not only employment law disputes, but also demotivated teams and inefficient resource planning. In this article, you will find out what minus hours mean in law, when they are permitted, what is the central role SECTION 615 BGB Play and what practical measures you can take to permanently avoid minus hours.
What are minus hours?
Negative hours occur when employees work fewer hours than contractually agreed. In contrast to overtime who Work More, Create a Negative Balance in the Working Time Account However, not every deviation from the target working time is automatically a minus hour in the legal sense.
Definition and differentiation from flexitime
With classic flexitime models Employees have the freedom to arrange their working hours flexibly within defined time corridors. If someone works less in one day, this can be offset by longer working days as long as the weekly working time or the agreed compensation period is met. Negative hours in the narrower sense only exist if there is a negative balance even after the end of the compensation period.
❗ Important to understand ❗
Not every flexible working time arrangement automatically results in problematic minus hours. The decisive factor is whether there is a contractual regulation for the working time account and how deviations are regulated therein.
How they arise in working time accounts
A working time account documents the actual hours worked compared to the contractually agreed target working time. Positive balances arise as a result of overtime, negative balances due to reduced work. Typical causes of minus hours are:
- Missing orders or project breaks: In consultancies or agencies Can it happen that employees sit “on the bench” and have little or no workload
- Operational Disruptions: Technical problems, supply bottlenecks or organizational deficiencies that mean that work cannot be carried out
- Worker absenteeism: Unpunctuality, unexcused absences or privately caused absences
- Short-term exemptions: The employer sends employees home because there is currently no work available
The central question in all of these scenarios is: Who is responsible for causing the minus hours? This question determines whether minus hours are legally permitted or not.
Legal basis for minus hours (Section 615 BGB)
German employment law clearly regulates the handling of minus hours. However, this is often different from what many employers think. The Central Paragraph Is SECTION 615 BGB, which defines the principle of “delay in acceptance.”
What employment law says
In Principle, the Following Applies: The Employer Bears the economic risk of the company. This means that if employees offer their work and are able and willing to work, but the employer cannot or does not want to accept this benefit, there is no legal claim to minus hours. Instead, the employee retains his full compensation claim even when he is not working.
When minus hours are not allowed
“If the employee defaults on acceptance of the services, the obligated person may claim the agreed remuneration for the services not provided as a result of the delay.” — Section 615 sentence 1 BGB
In practice, this means:
- Shortage of orders: If IT consultants cannot be deployed due to lack of customer projects, there must be no minus hours
- Lack of deployment planning: If an employer sends employees home spontaneously because the organization has failed, the time must still be paid
- Operational Disruptions: If production is cancelled due to machine failures or IT problems, the risk lies with the employer
- Material or technical defects: Missing work material or defective work equipment is at the expense of the employer
Meaning of Section 615 BGB (“Delay of Acceptance”)
The delay in acceptance protects employees from entrepreneurial risk. They should not be liable for factors beyond their control. In practice, this means that even if there is no work available, employees are entitled to their full compensation. Provided that they were able to work and ready to work.
This regulation applies even if a working time account has been agreed. A working time account does not abolish Section 615 BGB, but simply adds flexibility to the organization of working time. Negative hours through no fault of your own remain problematic even with time accounts.
Negative hours caused by employers: Who is responsible?
The question of responsibility is decisive for whether minus hours are legally enforceable. If they are caused by operational circumstances that lie within the employer's risk area, they are generally inadmissible.
Typical cases: Shortage of orders, lack of deployment planning
Example consulting firm: One IT consulting Completed several projects in January, but has not yet acquired any new orders. Three senior consultants have no workload and are asked to work from home or be “on standby” in the office. The employer books this time as minus hours.
Legal classification: This is prohibited. The lack of orders lies in the entrepreneurial risk area. The consultants are able to work and are ready to work, but the employer simply cannot accept the benefit. Section 615 BGB applies here: Remuneration must also be paid for work not done; minus hours must not arise.
Agency example: One advertising agency Finds out at short notice that a large customer has postponed their briefing. The creative team would therefore have no tasks for two days. Management is considering ordering minus hours or proposing unpaid vacation.
Legal classification: Here too, responsibility lies with the employer. The customer's postponed planning is a typical operating risk. Employees can't do anything about it and must continue to be paid, regardless of whether they can actually work.
When the employer must pay
The employer must pay full compensation, even if no work has been done, in the following situations:
- Economic difficulties (e.g. decline in orders, insolvency of customers)
- Organizational deficiencies (e.g. incorrect personnel deployment planning)
- Technical faults (e.g. server failure, production failure)
- Material shortages or supply bottlenecks
- Official orders (e.g. business closure during a pandemic, unless special regulations apply)
Practical examples
Mechanical Engineering Companies: A medium-sized machine manufacturer had to stop production for a week due to a supply shortage of electronic components. Management wanted to record minus hours for production employees.
Solution: After legal advice, it became clear that employees must continue to be paid in full. Instead, the company used the time for maintenance, internal training and process optimization. In this way, the compulsory break was used productively without violating Section 615 of the German Civil Code.
Software development: A software startup had postponed an important release date because an external service provider did not deliver on time. The development team therefore had no defined tasks for three days.
Solution: The company used the time for technical debt (refactoring), documentation and internal training. The time was paid normally. Minus hours were not recorded.
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Non-fault versus indebted minus hours
Not all minus hours are the same. The distinction between minus hours due to no fault and indebted minus hours is central from a legal point of view.
How employees can compensate for absenteeism
In the event of indebted minus hours, employees have various options for bringing about compensation:
- Overtime during the compensation period: Longer working days or extra shifts to pay off the balance
- Reduction of plus hours: Existing overtime Can be calculated as minus hours
- Use of vacation days: In consultation with the employer, vacation days can be entered retrospectively
- Unpaid time off: As a last resort, minus hours can also remain unpaid, which leads to a corresponding pay cut
Important: All of these measures only apply to indebted Minus hours. Negative hours through no fault of your own do not have to be compensated.
Working time account and minus hours — opportunities and risks
A working time account is an effective instrument for flexible working time arrangements, but only if it is legally secure and managed transparently.
How a working time account works
A working time account records the difference between target working time and actual working time. It enables:
- flexibility: Fluctuating working hours can be compensated for over defined periods
- Planning security: Employers are better able to cushion peak orders without having to pay overtime supplements immediately
- transparency: Both sides can see at any time how many plus or minus hours have been incurred
The drafting of the contract is decisive. This should regulate:
- Which compensation period applies (e.g. quarter, half year, year)
- How high the maximum plus and minus hours can be
- What happens when the limits are exceeded
- How to deal with minus hours upon termination of employment
Transparency through digital tools
Manual recording of working time — for example using Excel lists or time sheets — often leads to errors, ambiguities and conflicts. Digital time tracking systems On the other hand, create:
- Real-Time Visibility: Employees and Managers can see the current status of their working time account at any time
- Automatic calculation: Scheduled hours, absences, holidays and vacation days are automatically taken into account
- traceability: All bookings are documented and can be traced if required
- legal certainty: Correct recording in accordance with Working Hours Act and current case law (e.g. BAG ruling on recording working time)
How software automatically calculates absences
Modern time recording systems such as ZEP not only record working hours, but also calculate them automatically:
- Planned absences (vacation, training, business trips)
- Sick days (excluding minus hours)
- Holidays and Compensatory Days
- Flexitime corridors and overtime regulations
Through intelligent regulations, the system can distinguish whether minus hours are justified or whether they would violate Section 615 BGB. For example, it can be defined that no minus hours are booked in the event of a lack of orders, while a minus hour is incurred if work starts late for no reason.
The decisive advantage: Both sides always have clarity, misunderstandings are avoided and legal risks are minimized.
This is how companies permanently avoid minus hours
The best strategy for dealing with minus hours is not to let them happen in the first place. This is achieved through clear structures, well-thought-out working time models and digital support.
Clear deployment planning & communication
Many minus hours are caused by unclear expectations or spontaneous changes in the workflow. Antidotes include:
- Predictive resource planning: Use project and capacity planning to identify early on when employees are busy or sitting “on the bench”
- Transparent communication: Inform your team in good time about quieter phases and offer alternatives (internal projects, continuing education, vacation)
- Clear working time account regulations: Define precisely in the employment contract under which conditions minus hours may arise and how the compensation works
- Regular exchange: Conduct monthly calls about the status of the working time account. This is how problems are identified at an early stage
Flexible working time models
Rigid 40-hour weeks often do not fit modern work processes. Flexibility helps to avoid minus hours:
- Trust-based working time: Employees organize their working hours independently, as long as project goals Be achieved
- Flexitime with core working hours: Flexibility in start and end times while attendance is required during core times
- Annual working time accounts: Offset fluctuations over the entire year instead of quarterly. This reduces pressure and increases planning security
- Home Office Regulations: Enable work from home when there are currently no tasks on site
Automated time recording as prevention
Digital time recording systems are not only a legal obligation (since the BAG decision of 2022), but also an effective prevention tool:
- Early warning system: Automatic notifications when employees approach critical sub-zero hours
- Project-related recording: Transparency about which projects are overloaded or underutilized
- Evaluations for better planning: Historical data shows patterns (e.g. seasonal fluctuations) and enables predictive personnel planning
- Integration with vacation management: Employees can take vacation if there is a risk of a downturn in orders. There are no minus hours in the first place
With software such as ZEP, Managers and HR Managers have an overview of all relevant data: Who has how many plus or minus hours? Where are bottlenecks imminent? Which teams are permanently overworked or underutilized? This transparency is the basis for fair, legally compliant working time arrangements.
How ZEP specifically helps to avoid minus hours
ZEP offers an integrated solution that is specifically tailored to the challenges of project-oriented companies. The software captures working hours Down to the Minute app, browser, or terminal — and enables central management of overtime, minus hours and vacation requests. Particularly valuable: the 360-degree view of employee availability and project utilization in real time.
ZEP offers decisive functions for preventing sub-zero hours: The project time tracking Shows immediately where free capacities are being created or teams are underutilized. Instead of losing hours through no fault of their own due to a lack of orders, managers can react early, for example by redistributing to other projects, continuing education measures or timely vacation planning. Automatic Reminders Prevent Forgotten Stamping, While configurable break regulations Ensuring compliance with legal requirements.
The GDPR-compliant solution with ISO 27001 certification Documents all time bookings seamlessly and in a legally secure manner. Employees have access to their working time account at any time and can independently check whether there are plus or minus hours. This transparency creates trust and significantly reduces conflicts. Individual workflows can also be automated: from approving absences to the automatic transfer of project times to payroll via DATEV or Lexware interface. This does not make minuscule management an administrative burden, but a transparent, fair process for all parties involved.
Conclusion: Minus hours are avoidable
Minus hours do not have to be a permanent conflict in your company. With the right understanding of the legal basis, fair working time account regulations and digital time recording, you can create transparent, legally compliant working time management.
An overview of the most important findings:
- Section 615 BGB protects employees Before minus hours through no fault of your own. The Operating Risk Lies with the Employer
- Only indebted minus hours May be posted to the working time account and, if necessary, deducted from the salary
- Clear agreements Are indispensable in the employment contract to avoid conflicts
- Digitale time tracking creates transparency, enables better planning and minimizes legal risks
- Predictive resource planning And flexible working time models prevent minus hours from even occurring
If you want to base your working time recording on a professional, legally secure basis, an integrated solution such as ZEP can help you do just that. In this way, you create fair conditions for everyone involved and concentrate on what really counts: successful projects and satisfied teams.
FAQs
What are minus hours and how do they actually occur?
Negative hours occur when employees work fewer hours than contractually agreed. They are entered as a negative balance in the working time account. Typical causes include a lack of work volume (lack of orders, project breaks), operational disruptions (IT failures, supply bottlenecks) or employee absences such as tardiness or unexcused absences. The question of responsibility is decisive: If the cause lies in the employer's risk area, minus hours are often legally prohibited.
Can my employer order minus hours or deduct them from salary?
No, the employer simply cannot order minus hours. After SECTION 615 BGB Does the employer bear the economic risk: If you are able to work and are ready to work, but no work is available, you retain your full compensation claim. Negative hours may only occur if you are responsible for your working time yourself (e.g. due to an unexcused absence). A payroll deduction is only permitted in the case of indebted minus hours and a clear employment contract regulation and even then only proportionately while maintaining the minimum wage.
Who is responsible for minus hours due to lack of orders?
In the event of a lack of orders, the responsibility clearly lies with the employer. The entrepreneurial risk — whether there are sufficient orders available — must not be passed on to employees. Even if a IT consulting Has no customer projects or a agency Waiting for briefings: As long as you are able to work and ready to work, the employer must pay full compensation. Minus hours would be illegal in this case. Instead, employers should use the time for internal projects, training, or process improvements.
What happens with minus hours on my working time account?
That depends on whether the minus hours are indebted or caused through no fault of their own. You must compensate for negative hours (due to your own misconduct) through extra work within the agreed compensation period or they can be deducted from your salary. Negative hours (due to employer's operating risk), on the other hand, must not be recorded in your time account — Section 615 BGB applies here and you retain your claim for compensation. A legally secure working time account with clear regulations and digital Time recording creates transparency for both sides.
Do minus hours expire at some point or do they persist permanently?
Without an employment contract regulation, minus hours generally do not expire automatically. However, if a compensation period is defined (e.g. six months or one year), minus hours should be settled within this period. The following applies to minus hours through no fault of your own: These should not arise in the first place, as they violate Section 615 of the German Civil Code. Upon termination of employment, indebted minus hours can theoretically be deducted from the last salary, but only if there is a clear contractual basis and in compliance with minimum wage and garnishment exemptions.
As an employer, how can I permanently avoid minus hours?
The most effective strategy is a combination of predictive planning and digital support. Make use of resource planningto identify and counteract underutilization at an early stage, for example through redistribution to other projects, internal training or timely Vacation planning. Flexible working time models such as flexitime Or annual working time accounts create buffers for fluctuating workload. A digital Time recording Like ZEP, offers real-time overview of working time accounts, automatic alerts for critical limits, and transparent documentation. In this way, you avoid legal conflicts and create fair working time management for all parties involved.









