For seasonal workers in Germany, employers can offset the costs of food and accommodation against the statutory minimum wage, based on Section 107 (2) of the Trade Regulation Act (GewO). This offsetting requires an explicit agreement between the employer and employee; unilateral deduction by the employer is not permitted. (zoll.de)
Key Points on Offsetting Food and Accommodation:
- Agreement Required: The deduction of in-kind benefits must be contractually agreed upon by both parties.
- Standardized Valuation: The provided food and accommodation are assessed based on predetermined in-kind values.
It is essential that offsetting is transparent and complies with legal regulations to ensure that seasonal workers receive the minimum wage they are entitled to.
