EOR in Germany
Employer of Record in Germany.
Employ talent in Germany without setting up a local entity.
- Fast and compliant employee onboarding
- Payroll, tax and social security in Germany
- Transparent monthly EOR pricing
- Work-permit support where a permit is required
Talk to an expert
We’ll help you plan your next hire in Germany.
Your information stays private.
Employment in Germany
Employ in Germany without establishing a local entity
An Employer of Record (EOR) in Germany acts as the legal employer on your behalf, managing all aspects of German payroll compliance, tax obligations, statutory social security contributions, and employment contracts. This allows companies to hire employees in Germany within a few weeks instead of the several months required to establish a German subsidiary such as a GmbH.
The EOR pricing model in Germany is simple: a fixed monthly fee per employee covering payroll processing, HR administration, and compliance management. Unlike traditional market entry strategies, companies avoid entity formation costs, legal registration procedures, and ongoing corporate administration.
At a glance
Germany at a glance
Country essentials and economic context.
Country profile
Economic indicators
Employment
Employment essentials
Choose a topic to explore local employment requirements.
Paid annual leave is statutory. Public holidays sit on top of that entitlement.
Germany applies Federal Corporate Income Tax (CIT) on taxable profits, supplemented by a solidarity surcharge. In addition, companies are subject to Trade Tax (Gewerbesteuer), which is levied by municipalities and varies depending on location. The combined effective corporate tax burden typically ranges around 30%, depending on the municipality and business structure.
Notice and severance follow the labour code and the contract. Gini calculates the balance at offboarding.
Included
What’s included in your EOR service?
Employment administration and support for your team in Germany.
Employment contracts & onboarding
Locally compliant employment documents, onboarding and statutory setup in Germany.
Monthly payroll
Gross-to-net payroll, payslips and monthly payroll reporting in Germany.
Social security administration
Employee registration and ongoing social security contributions in Germany.
Payroll tax administration
Processing of applicable payroll taxes and statutory filings in Germany.
Leave & benefits administration
Administration of statutory leave, agreed benefits and expenses in Germany.
Employee records
Employment records and HR documentation through the employee lifecycle in Germany.
Local HR support
Day-to-day employment support for employees and international employers in Germany.
Offboarding & final settlement
Termination documents, final payroll and statutory settlement in Germany.
EOR vs Local Entity in Germany
| Pension Insurance (Employer Share) | 9.3% of gross salary |
|---|---|
| Health Insurance (Employer Share) | ≈7.3% + additional ~1.45% |
| Unemployment Insurance | 1.3% of gross salary |
| Long-Term Care Insurance | ≈1.8% of gross salary |
| Accident Insurance | Varies by industry |
| Total Employer Payroll Cost | ≈20–23% of gross salary |
Hiring
Hiring & compliance in Germany
Key employment rules for international employers hiring in Germany.
EOR (Employer of Record)
The EOR becomes the legal employer while you manage the employee's day-to-day responsibilities. Ideal for companies without a German entity.
PEO (Professional Employer Organization)
Co-employment model that requires an existing German legal entity.
Direct Hire
Companies establish their own German subsidiary (typically a GmbH) and hire employees directly, requiring significant administrative and compliance management.
Employment termination in Germany
EOR (Employer of Record)
The EOR becomes the legal employer while you manage the employee's day-to-day responsibilities. Ideal for companies without a German entity.
PEO (Professional Employer Organization)
Co-employment model that requires an existing German legal entity.
Direct Hire
Companies establish their own German subsidiary (typically a GmbH) and hire employees directly, requiring significant administrative and compliance management.
Customer success
Employ in Germany with one partner
Gini hires and employs people in Germany under local rules, covering the contract, payroll, tax and social contributions, without opening a local entity first.
Payroll, tax and social security stay with one accountable partner.
Gini TalentEmployer of Record
Free guide
Hiring in Germany
A practical guide to employment, payroll, tax and EOR compliance in Germany.
