The question of whether travel expenses for seasonal workers in Germany must be covered by the employer is not uniformly regulated and depends on various factors, especially on contractual agreements between the employer and employee.
Contractual Agreements:
- Employment Contract Regulations: Employers are not generally obligated to cover travel expenses for seasonal workers. Whether and to what extent travel costs are reimbursed should be clearly stated in the employment contract or a separate agreement.
Accommodation and Meals:
- Provided by the Employer: If the employer provides accommodation and meals, they may deduct reasonable amounts from the worker’s wages. However, this requires an explicit agreement in the employment or rental contract, and the costs must be clearly listed on the payslip. (arbeitsagentur.de)
Tax Aspects:
- Tax-Free Reimbursement: Employers can reimburse travel expenses tax-free under certain conditions. This includes transportation costs, per diem allowances, and accommodation expenses. The exact conditions are regulated in the German Income Tax Act (§ 3 No. 16 EStG). (haufe.de)
Recommendations:
- Clear Agreements: It is advisable to define travel cost reimbursements clearly before employment begins and to document them in writing.
- Transparency: All deductions and reimbursements should be transparently listed on the payslip to avoid misunderstandings.
Since regulations can be complex, it is recommended to seek legal advice or consult the relevant authorities if any uncertainties arise.
