Foreign nationals must obtain a residence permit to work in Germany. Citizens of the U.S., Canada, Australia, Japan, Israel, New Zealand, South Korea, Switzerland and EU/EEA can enter visa-free and apply locally.
Key routes include:

• National (D) Visa / Qualified Professional Visa: Requires a job offer, recognised qualifications, proof of financial means, and sometimes German language proficiency.
• Opportunity Card (Chancenkarte): Allows third-country nationals to enter Germany to look for work.
  All other non-EU nationals must secure a work visa before entering Germany.

Payroll Cycle: Monthly, salaries typically paid around the 25th.

Income Components: Salary, allowances, bonuses, overtime, taxable benefits, lump-sum perks.

Statutory Deductions (shared employer/employee):

• Pension: 9.3% + 9.3%
• Health Insurance: 7.3% + 7.3% (to annual ceiling €66,150)
• Unemployment Insurance: 1.3% + 1.3% (to ceiling €96,600)
• Long-Term Care: 1.7% + 1.7%

Minimum Wage: €12.82 per hour.

Contracts may be permanent or fixed-term.

Probation: Maximum 6 months.

Working Hours:

• Max 10 hours/day
• 48 hours/week averaged over 6 months
  Overtime compensation is not legally mandated; set by employer or collective agreements.

Notice Periods (end of month):

• Probation: 2 weeks
• <2 years: 4 weeks
• 2–5 years: 1 month
• 5–8 years: 2 months
• 8–10 years: 3 months
• 10–12 years: 4 months
• 12–15 years: 5 months
• 20+ years: 7 months

Termination: Allowed for operational, behavioural, or personal reasons; immediate termination possible for severe misconduct.

Severance: No statutory entitlement unless negotiated.

Non-Compete: Must be in writing; valid max 2 years; employer must pay at least 50% of former earnings during the restricted period.

Statutory Benefits: Health, pension, unemployment, long-term care, and workers’ compensation — funded through mandatory social security.

‍Private Benefits: Additional private health, life, retirement, and accident coverage are common.

Paid Time Off:

• Annual Leave: Minimum 20 days (5-day week) or 24 days (6-day week); many employers offer 25–30 days.
  
  
• Sick Leave: Employer pays full salary for up to 6 weeks; thereafter employees receive 70% of gross salary from the health insurer.
  
  
• Maternity Leave: 14 weeks, typically up to 90% of net salary (capped).
  
  
• Parental Leave: Up to 3 years.
  
  
• Public Holidays: 9 nationwide; additional holidays vary by state.

Taxable Income: Includes employment and business income.
Tax Year: 1 January – 31 December.
Tax Residency:

• Resident if maintaining a dwelling in Germany, or
• Physically present for >6 months in a year.

Tax System: Progressive rates from 0%–45%.
Double Taxation Treaties: Extensive network.