Pay slips are purely information documents

The payslip primarily shows how the salary is made up. It is for information purposes and is not a document that is automatically legally binding. This has been confirmed by a recent decision by the Cologne Higher Labor Court (decision of January 28, 2025 - 7 SLa 378/24): A payslip regularly constitutes merely a declaration of knowledge, but not a legally formative declaration of intent. The employee cannot simply infer from these notifications that it is a declaration of intent aimed at confirming or even changing the legal situation. Changes in remuneration must be expressly stipulated in the contract.

In the underlying case, an employee had filed a lawsuit because his payslip erroneously showed a credit note in his favor in the amount of around EUR 7,000. The employee demanded payment of this amount and also claimed damages.

According to the court, a payslip gives employees a clear overview of payments, deductions and social security contributions. It ensures that all parties involved can understand how the salary is made up. The purpose of the payslip is not to finally determine any disputed claims. In the event of an error, neither party can hold the other to the content of the statement.

The Cologne Higher Labor Court’s decision emphasizes that the payslip alone does not result in a contractual change. Important remuneration components or changes to them must always be set out in a new or amended employment contract.

Practical tip:

• Clear contracts: Ensure that all significant salary components and changes are always explicitly documented in the employment contract or in supplementary agreements. Do not rely on the payslip as confirmation of changes. 
• Inform employees: Explain to your employees that the payslip is for overview purposes only and does not contain any legally binding changes. Legal adjustments are always agreed separately. 
• Regular review: Review your (payroll) accounting processes regularly. Internal audits and training help to avoid errors and ensure compliance with contractual requirements.

Conclusion:

The Cologne Higher Labor Court’s decision emphasizes that the pay slip is primarily for information purposes and does not automatically change the contract. All significant salary adjustments should therefore be expressly regulated in the employment contract. With clear contractual regulations and open communication, you can ensure legal certainty in your company and avoid subsequent disputes.

Our newsletter keeps you regularly up to date with the latest developments in employment law case law and legislation:

 Subsribe to our Newsletter