{"id":9781,"date":"2026-03-11T06:29:45","date_gmt":"2026-03-11T06:29:45","guid":{"rendered":"https:\/\/global-business-recruiting.de\/?page_id=9781"},"modified":"2026-03-29T12:44:02","modified_gmt":"2026-03-29T12:44:02","slug":"correct-invoicing-of-labour-contracts","status":"publish","type":"page","link":"https:\/\/global-business-recruiting.de\/en\/wissen\/werkvertraege-richtig-abrechnen\/","title":{"rendered":"Correct invoicing of work contracts"},"content":{"rendered":"<section class=\"l-section wpb_row height_custom\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>If work is carried out by an external company on the basis of a contract for work and labour, the question arises as to how the services provided are invoiced by the contractor. Among other things, billing on an hourly wage basis is possible. What evidence can the client demand with this billing model?<\/p>\n<h2>Possible billing models for work contracts<\/h2>\n<p>In principle, the following models can be considered for the invoicing of contracts for work:<\/p>\n<ul>\n<li>Unit price<\/li>\n<li>All-inclusive price<\/li>\n<li>Hourly wage basis<\/li>\n<\/ul>\n<p>When billing according to a<span>\u00a0<\/span><strong>Unit price<\/strong><span>\u00a0<\/span>the items required for the fulfilment of the contract for work and services are listed and a specific price is set for each item. Alternatively, it is possible for the contracting parties to agree on a<span>\u00a0<\/span><strong>Fixed or all-inclusive price<\/strong><span>\u00a0<\/span>for the entire agreed service. When invoicing on<span>\u00a0<\/span><strong>Hourly wage basis<\/strong><span>\u00a0<\/span>an hourly rate is agreed and the service is remunerated according to the hours worked.<\/p>\n<h2>Hourly wage labour: What does the contractor have to document?<\/h2>\n<p>When invoicing on an hourly wage basis, the contractor has a relatively low economic risk. However, with this variant, he can expect a higher level of effort in terms of documentation. This is because when invoicing on an hourly basis, the contractor must<span>\u00a0<\/span><strong>List working hours<\/strong>, in order to be able to prove this to the client at a later date.<\/p>\n<p>With regard to the question of how exactly the contractor must document his hourly wage work, one can be guided by a judgement of the Federal Court of Justice from 2023 (BGH, decision of 01.02.2023, ref. VII ZR 882\/21). The BGH has relaxed the obligation for contractors to provide evidence for hourly paid work.<\/p>\n<p>According to the judgement, in the case of hourly-paid work, the contractor must (only) state how many hours have been incurred for the provision of the contractual services and what hourly rates he charges for the hours incurred.<\/p>\n<p>On the other hand, it is generally not necessary for the contractor to allocate the invoiced working hours to the individual activities in order to provide evidence to the client. He also does not necessarily have to break down the hours worked into time segments. A detailed breakdown of the hours worked and the allocation of the hours to the individual tasks only needs to be provided if this has been expressly agreed by the contracting parties.<\/p>\n<p><strong>Please note:<\/strong><span>\u00a0<\/span>Pursuant to Section 15 (3) VOB\/B, further obligations to provide evidence apply to hourly-paid work in connection with the execution of construction work.<\/p>\n<h2>What applies if no remuneration has been agreed?<\/h2>\n<div>\n<p>A contract for work is generally valid even if there is no agreement on remuneration. In such a case, Section 632 (1) BGB is applicable. According to this, remuneration is deemed to have been tacitly agreed if, under the circumstances, the work can only be expected to be produced in return for remuneration. If the amount of the remuneration has not been specified, the \u201eusual remuneration\" is deemed to have been agreed in accordance with Section 632 (2) BGB.<\/p>\n<p><strong>Tip:<\/strong><span>\u00a0<\/span>When concluding a contract for work and labour, contractors and clients should agree on the remuneration as clearly as possible. In this way, they can prevent disputes about what the usual remuneration for a work service is.<\/div>\n<p>In its judgement, the BGH has relaxed the obligation for contractors to provide evidence for hourly paid work. Nonetheless, documentation that goes beyond what is required by case law can do no harm. In general, a contract for work and labour should contain as precise an agreement on remuneration as possible. This allows you to avoid disputes with an uncertain outcome right from the start.<\/p>\n<h2>Contracts for work and labour with Eastern European subcontractors<\/h2>\n<p>You are looking for a partner to process an order<span>\u00a0<\/span><a href=\"https:\/\/global-business-recruiting.de\/en\/know\/labour-leasing-vs-subcontracting\/\">Subcontractor<\/a>? As an international personnel service provider and experienced partner, we can support you in concluding legally compliant contracts for work and labour with foreign subcontractors.<\/p>\n<p>We connect German companies with companies in EU countries and Eastern Europe. Do you have staffing problems, a large order but not enough staff? Then take advantage of our personnel services - we work together with many corresponding partner companies in Poland, the Czech Republic, Slovakia and Hungary and can make you a suitable offer.<\/p>\n<h3>Legally compliant contracts for work and labour - our service for you<\/h3>\n<p>As an international personnel service provider, we offer our support in drawing up contracts for work and labour. We are very familiar with a large number of legal provisions in the partner countries and can advise you on the legally secure and clearly defined drafting of contracts for work and labour. Our services:<\/p>\n<ul>\n<li>Advice on the type of contract<\/li>\n<li>Needs analysis<\/li>\n<li>Development of the contract structure<\/li>\n<li>International Law &amp; Compliance<\/li>\n<li>Placement of personnel<\/li>\n<li>Risk management<\/li>\n<li>A\u00dcG and local regulations<\/li>\n<\/ul>\n<hr \/>\n<h2>Frequently asked questions about work contract invoicing<\/h2>\n<\/div><\/div><div class=\"w-separator size_small\"><\/div><div class=\"w-tabs style_default switch_click accordion type_togglable has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_chevron cpos_right\"><div class=\"w-tabs-section\" id=\"k336\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-k336\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Which billing model is most common for a contract for work?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-k336\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>In the construction industry and for clearly definable services, the lump sum price is the most common, as it offers planning security for both parties. For work that is difficult to predict, the hourly rate is often chosen, while the unit price is used for more extensive projects.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"p3f7\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-p3f7\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">What does a contractor have to prove when invoicing hourly wages?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-p3f7\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>According to the BGH ruling of 1 February 2023 (case no. VII ZR 882\/21), it is sufficient to state the total hours and the hourly rate. An allocation to individual activities is only required if this has been contractually agreed. In the case of construction services, stricter obligations to provide evidence apply in accordance with VOB\/B.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"o4b3\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-o4b3\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">What applies if no remuneration was specified in the contract for work?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-o4b3\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>If no remuneration has been agreed, it shall be deemed to have been tacitly agreed in accordance with Section 632 (1) BGB if remuneration was to be expected under the circumstances. The amount is then based on the \u201eusual remuneration\" in accordance with Section 632 (2) BGB. To avoid disputes, the remuneration should always be agreed in writing.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"i582\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-i582\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Does the VOB\/B automatically apply to construction contracts?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-i582\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>No - the VOB\/B only applies if it has been expressly agreed in the contract. Without this agreement, the general provisions of the BGB law on contracts for work and labour (\u00a7\u00a7 631 ff. BGB) apply. In the construction industry, the inclusion of the VOB\/B is recommended, as it is specifically tailored to construction work.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"k653\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-k653\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">What do I need to bear in mind when invoicing foreign subcontractors?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-k653\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>In the case of foreign subcontractors, cross-border aspects must be taken into account in addition to the contract design: the applicable law, the A1 certificate for posted workers and compliance with the German minimum wage. Global Business Recruiting provides you with comprehensive support.<\/p>\n<div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Werden Arbeiten von einer externen Firma auf Basis eines Werkvertrags durchgef\u00fchrt, stellt sich die Frage, wie die erbrachten Leistungen vom Werkunternehmer abgerechnet werden. Dabei ist unter anderem eine Abrechnung auf Stundenlohnbasis m\u00f6glich. Welche Nachweise kann der Auftraggeber bei diesem Abrechnungsmodell verlangen? M\u00f6gliche Abrechnungsmodelle beim Werkvertrag Prinzipiell kommen f\u00fcr die Abrechnung von Werkvertr\u00e4gen folgende Modelle in...","protected":false},"author":1,"featured_media":10612,"parent":9347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9781","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/pages\/9781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/comments?post=9781"}],"version-history":[{"count":10,"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/pages\/9781\/revisions"}],"predecessor-version":[{"id":11334,"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/pages\/9781\/revisions\/11334"}],"up":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/pages\/9347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/media\/10612"}],"wp:attachment":[{"href":"https:\/\/global-business-recruiting.de\/en\/wp-json\/wp\/v2\/media?parent=9781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}