Maternity Protection from an Employer’s Perspective: Payroll Considerations and Employment Restrictions

At WW+KN, a Baker Tilly Company, we understand the complexities and legal obligations employers face regarding maternity protection. For any inquiries, please feel free to contact us at info@payrollgermany.de. Below, we provide a comprehensive guide on maternity protection, focusing on payroll aspects and employment restrictions for pregnant employees.

1. Understanding Maternity Protection

Maternity protection (Mutterschutz) in Germany is governed by the Maternity Protection Act (Mutterschutzgesetz – MuSchG). This law aims to protect the health of pregnant women and their unborn children, ensure financial security, and prevent employment discrimination.

Key Provisions of the MuSchG:

  • Protection Periods (§3-§6 MuSchG): Pregnant employees are entitled to maternity leave, which generally starts six weeks before the expected delivery date and continues for eight weeks after childbirth. This period extends to twelve weeks in the case of premature or multiple births.
  • Employment Restrictions (§11 MuSchG): Certain types of work are prohibited for pregnant employees, including tasks involving heavy physical labor, exposure to harmful substances, and work environments that pose health risks.

2. Payroll Implications

Maternity protection affects payroll processes significantly. Employers must ensure compliance with legal requirements while managing payroll effectively.

Payroll Considerations:

  • Maternity Pay (Mutterschaftsgeld): Employees on maternity leave are entitled to maternity pay. This is a combination of statutory maternity benefit paid by the health insurance provider and an employer’s supplement to cover the employee’s full net wage.
    • Statutory Maternity Benefit (§19 MuSchG): The health insurance provider pays up to €13 per day.
    • Employer’s Supplement (§20 MuSchG): The employer must pay the difference between the statutory maternity benefit and the employee’s average net wage.
  • Continued Payment of Wages (§18 MuSchG): During pregnancy and the protected periods, employers are obligated to continue paying wages, even if the employee is unable to work due to pregnancy-related reasons.
  • Social Security Contributions: Employers must continue to pay social security contributions based on the employee’s average earnings before maternity leave.

3. Employment Restrictions

Employers must adhere to specific employment restrictions to ensure the safety and well-being of pregnant employees.

Prohibited Work Activities (§11 MuSchG):

  • Hazardous Work: Pregnant employees must not be exposed to hazardous substances, extreme temperatures, noise, or vibration.
  • Physical Strain: Activities involving heavy lifting, prolonged standing, or repetitive motion are prohibited.
  • Overtime and Night Shifts: Pregnant employees are not allowed to work overtime, night shifts (between 8 PM and 6 AM), or on Sundays and public holidays.

Protective Measures (§12 MuSchG):

  • Risk Assessment: Employers are required to assess workplace risks and implement necessary measures to protect pregnant employees.
  • Adjustments and Transfers: If a pregnant employee’s current role poses risks, the employer must adjust the working conditions or offer an alternative position without health risks.

4. Employer Obligations

Employers have several obligations to ensure compliance with maternity protection laws.

Notification Requirements (§15 MuSchG):

  • Informing the Employer: Pregnant employees must inform their employer about their pregnancy and expected due date.
  • Medical Certificates: Employers may request a medical certificate to confirm the pregnancy.

Documentation and Reporting:

  • Payroll Records: Employers must maintain accurate payroll records reflecting maternity pay and any adjustments made during maternity leave.
  • Reporting to Health Insurance: Employers must report maternity leave and pay details to the employee’s health insurance provider.

5. Legal Compliance and Support

Compliance with maternity protection laws is crucial to avoid legal penalties and ensure the well-being of employees. Employers are encouraged to seek professional advice and support.

Professional Guidance:

  • Consultation Services: WW+KN offers consultation services to help employers navigate the complexities of maternity protection and payroll management.
  • Contact Information: For personalized support, please reach out to us at info@payrollgermany.de.

By understanding and implementing the provisions of the Maternity Protection Act, employers can ensure a safe and supportive work environment for pregnant employees while maintaining compliance with legal requirements.