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Whether in the tourism industry during peak season, the construction industry for projects with seasonal peaks, in agriculture during the harvest season for asparagus, strawberries, apples, etc., or in retail during the Christmas season: without seasonal workers, the seasonally high workload in many companies would not be manageable.
What should be considered when employing seasonal workers?
Seasonal workers are employed in companies where operational capacity is heavily dependent on the season. This always involves temporary staffing.
What are the legal implications regarding labor and social security? What regulations must you observe if you want to employ seasonal workers? And what exceptions exist?
Below is a brief overview of the most important points.
- Labor law
Seasonal workers are subject to the same employment law conditions as all other employees.
They are generally employed under a fixed-term contract with a specific reason. A fixed-term contract without a specific reason is also possible. However, in this case, there is a risk of a claim for permanent employment if you repeatedly employ seasonal workers over several years without stating a specific reason. Furthermore, with a fixed-term contract, you should always include the option of ordinary termination within the contract period, as this option is otherwise excluded.
Workers from non-EU countries must also present a work permit (refugees may also require approval from the immigration authorities and, depending on their residency status, possibly consent from the employment agency).
Furthermore, seasonal workers from third countries must submit a valid employment contract or a binding job offer specifying wages and working hours to every application for entry into an EU country as a seasonal worker.
The conditions for the entry and residence of third-country nationals for the purpose of seasonal employment are regulated by the EU Seasonal Workers Directive .
- Social security law
Seasonal workers are subject to the same insurance regulations as all other employees. This means that seasonal employment can lead to mandatory insurance in the various branches of social security.
Special case: Short-term employment
The employment of seasonal workers is only exempt from insurance and contributions if it is short-term employment (maximum three months with a 5-day work week; for fewer than 5 days, a period of 70 working days applies). Note: Since January 1, 2026, new time limits apply to short-term employment in agricultural businesses (classifications 01.1-01.5): 15 weeks or 90 working days. These limits always apply to the entire year, meaning you must also take any previous employment into account.
Furthermore, this short-term employment must not be carried out on a professional basis. However, it will be considered professional employment if it is the sole means of supporting one's livelihood (e.g., unemployed individuals who deregister from unemployment for the purpose of short-term employment or individuals without any other source of income).
Special case: Workers from other EU member states
Another special case concerns workers from other EU member states: They are exempt from compulsory insurance in Germany if they present the so-called A1 certificate (proof of which country a person is covered by social insurance). This certificate confirms that only the legal regulations of their home country apply during their employment. However, social security contributions may still be payable there by the German employer.
The same regulations apply to accident insurance as to permanent employees.
Employees' wages are exempt from the U1 contribution only if their employment is initially planned to last no more than four weeks. U2 and the insolvency levy are not affected by this exemption and must always be paid.
- Income tax
Income tax must be paid for all seasonal workers. The same rules apply here – as with social security – as for all long-term employees.
Seasonal workers in agriculture and forestry are eligible for flat-rate taxation at a rate of 5 % under certain conditions (see Section 40a Paragraph 3 of the German Income Tax Act). The German Pension Insurance Fund for Miners, Railway Workers, and Seafarers (Deutsche Rentenversicherung Knappschaft-Bahn-See) is responsible for collecting the flat-rate tax according to Paragraph 2.
Foreign workers are subject to limited tax liability if they do not have a residence in Germany and do not stay here for more than six months. In these cases, the wages earned in Germany must also be taxed here. This is done through wage tax deduction from the employee's salary.
Note: Employees with limited tax liability who earn at least 90 percent of their total income in Germany can, upon application, be treated as having unlimited tax liability in order to benefit from certain advantages (e.g., claiming child benefit for the months of employment).
- Remuneration
Of course, you are not allowed to pay seasonal workers below the minimum wage according to the Minimum Wage Act (MiLoG). This must be verifiable both contractually and on a daily basis. Therefore, in addition to the employment contract, maintaining up-to-date records for employees regarding start, end, and duration of their daily working hours is part of the documentation requirement.
Often, seasonal workers receive allowances or benefits in kind (e.g., for meals and accommodation), which can be taken into account when calculating the minimum wage under certain conditions. The crucial factor here is that...
- the employee must in any case have a net salary at least equal to the attachment exemption limit ,
- the allowances or benefits in kind represent consideration for the employee's regular work (not a hardship allowance),
- an agreement exists between employer and employee and
- Certain non-cash benefit values must not be exceeded.
A tip for agricultural businesses
To attract workers, the German Employers' Association for Agriculture and Forestry has set up an online platform. At www.saisonarbeit-in-deutschland.de, agricultural businesses can easily, quickly, and cost-effectively present their operations to interested seasonal workers. Those interested can then contact them.
