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Legally compliant time tracking – what matters

The obligation to record working time (ECJ/Federal Labour Court), audit-proof documentation, GoBD mode and interfaces to payroll – an overview for decision-makers.

Recording working time is no longer a “nice to have” but an obligation. This overview shows which requirements are relevant and how teamspace maps them – as a basis for decisions, not as a click-by-click guide.

The obligation to record working time

The ECJ (2019) and the Federal Labour Court (ruling of 13 September 2022) made it clear: employers must provide an objective, reliable and accessible system for recording the entire working time – not just overtime. Time tracking must therefore:

  • record the start, end and duration of daily working time,
  • be viewable by employees,
  • prevent subsequent manipulation.

This article does not replace legal advice. Specific obligations depend on the sector, collective agreement and company arrangements.

How teamspace covers this

RequirementFunction in teamspace
Complete recordingCheck-in/check-out, time terminal, mobile app
Visibility for employeesSummary with working time, overtime, leave
Protection against manipulationLocking and editing deadlines
TraceabilityCorrections with editor and time stamp (audit trail)
Breaks & limitsBreak rules and daily limits per category

Audit reliability and GoBD

For tax-relevant documentation you can enable a GoBD mode: bookings are secured against changes via locking, while corrections remain traceable with the editor and a time stamp. This produces a continuous, auditable trail from recording through to billing.

Bridge to payroll

Clean attendance and absence data are the basis of preparatory payroll: overtime, supplements, leave and sickness feed into the data export. For this, teamspace offers a DATEV-certified interface and exports for payroll preparation – saving double entry and reducing errors.

Benefits beyond the obligation

  • Billing: project times turn directly into an activity report and invoice.
  • Management: target/actual comparisons, contribution margins and utilisation come from the same data (topic Controlling).
  • Acceptance: recording by click, terminal or app lowers the barrier – the system is actually used.