A New Wave of Compliance Deadlines Sweeps Germany and the UK: Six Changes Employers Can’t Ignore
21.06.2026 - 12:48:25 | boerse-global.de
The Bundesarbeitsgericht (BAG) has reshaped the rules for mass layoffs in Germany with two rulings that erase previous safety nets for employers. In a decision handed down on 1 April 2026, the court ruled that if a mass-dismissal notice is missing or filed too early, the resulting terminations become permanently void. There is no way to cure the defect by later submitting the required notification. The ruling applies to companies with 21 or more employees where the number of dismissals within 30 days crosses specific thresholds. Two months later, on 7 May 2026, the BAG weakened the evidential value of registered letters delivered by post. Because postal services now scan deliveries digitally instead of collecting signatures, a certificate of posting no longer automatically proves that a dismissal letter was received. Employers are now advised to hand-deliver termination notices in person or use a courier service. The risk of failing to prove receipt can lead to expensive back-pay claims for acceptance of late payment.
Parallel to the court-ordered changes, cybersecurity obligations are tightening. Germany’s NIS2 implementation law (NIS2UmsuCG) imposes mandatory registration with the Federal Office for Information Security (BSI) and strict incident-reporting timelines. Any business with at least 50 employees or annual revenue above €10 million falls under the rules. When a security incident occurs, companies must issue an early warning within 24 hours, a follow-up report within 72 hours, and a final report within one month. Separate from that, the Cyber Resilience Act (CRA) will apply to financial service providers and manufacturers of digital products. The first vulnerability reporting obligations kick in on 11 September 2026. Violations can draw fines as high as €15 million or 2.5 percent of worldwide annual turnover.
On pay transparency, Germany has missed a European deadline. The EU’s equal-pay directive required national implementation by 7 June 2026, but the legislation remains unenacted. For the private sector, the older Entgelttransparenzgesetz (Pay Transparency Act) still applies. Workers can request salary information only in companies with more than 200 employees, and the employer need only reveal the median pay of a comparable group. In the public sector, employees can directly invoke the broader EU rules, which Germany has not yet transposed.
In the realm of safety training, digital documentation has long been legally acceptable under German law. The Arbeitsschutzgesetz (Occupational Safety and Health Act) does not demand a handwritten signature for records of safety instruction. A planned legislative clarification that would explicitly permit text-form documentation, part of the BĂĽrokratieentlastungsgesetz (BEG IV), had not been finally passed by the end of 2025 and was still sitting in Bundesrat committees. That delay does not affect the current legality of digital records. One practical caveat: online-only instruction cannot fully replace hands-on components, especially when dealing with hazardous substances. Proper documentation remains essential for compliance.
Keeping safety training records compliant is a solid start, but UK employers also need comprehensive documentation for risk assessments, COSHH, fire safety and more. The free Health & Safety Toolkit provides ready-to-use templates and checklists trusted by over 37,000 UK businesses — helping you meet legal obligations under the Health & Safety at Work Act and other key regulations. Download the free Health & Safety Toolkit
Across the channel, HMRC has closed its PAYE Settlement Agreement (PSA) mailbox as of August 2025. Employers must now submit PSA applications or amendments for the 2025/26 tax year exclusively by post or through online procedures. The deadline is 5 July 2026. By 22 July 2026, businesses must make electronic payments of Class 1A National Insurance contributions, which cover benefits in kind. Looking ahead, from 6 April 2027, payrolling of company cars and medical benefits becomes mandatory, with calculations required in real time.
