Electronic salary statements: BAG allows purely digital provision

Employers already fulfill their legal obligation if they provide their employees with salary statements in a secure online mailbox. This was decided by the BAG in a recent decision on January 28, 2025, according to which paper printouts are not mandatory as long as employees without digital access have alternative means of viewing them.

Background: Employee demanded salary statement in paper form

The decision is based on a dispute in which a supermarket saleswoman objected to the exclusively electronic provision of her salary statements. In accordance with a group works agreement, all personnel documents – in particular salary statements – were made available in a digital employee mailbox operated by an external provider. The employee demanded to receive her salary statements in paper form, which the employer refused.

The Higher Labor Court of Lower Saxony initially upheld the employee’s claim. It argued that digital provision was not sufficient, as salary statements are declarations that require receipt, and a digital employee mailbox was only a suitable receiving device if the employee has explicitly designated it for the receipt of declarations.

BAG decision: Digital mailbox preserves text form, salary statement is an “obligation to be performed by the receiver”

The BAG took a different view and upheld the employer’s appeal in its decision of January 28, 2025 (9 AZR 48/24). It clarified that the provision of salary statements in a digital employee mailbox complies with the legally required text form in Art. 108 (1) GewO (German Industrial Code).

The decisive factor is that the employee’s entitlement to a salary statement is a so-called obligation to be performed by the receiver (Holschuld). This means that the employer only has to provide the statement at an accessible electronic issuing point without being responsible for the actual receipt by the employee.

However, the court emphasized that the employer must ensure that employees without private online access options can view and print out their statements at the company.

In practice: More legal certainty, access must also be possible without online access

The BAG’s decision creates legal certainty for employers who already rely on digital salary statements or are planning to do so. It confirms that electronic provision is generally sufficient and a salary statement in paper form is not required.

Nevertheless, companies must ensure that affected employees without their own digital access options are given alternative ways to view and print out the documents.

In its decision, the BAG left open the question of whether the group works council is responsible for the introduction and operation of digital employee mailboxes or whether other works councils, in particular the local works councils, have co-determination rights and referred the case back to the Higher Labor Court in this regard. This question is likely to be of particular importance for companies with group works councils.

Conclusion for companies: Check procedures for the provision of salary statements now

This welcome decision will further advance the digitalization in labor law. Employers should review their existing procedures for providing salary statements for legal compliance and ensure that all employees have the necessary access to their documents.

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