In Germany, many labour laws and regulations apply only in establishments above a critical size, and usually these thresholds are defined by the number of employees. The existing 160 thresholds are complex and defined inconsistently, making it difficult for firms to obey the law. Moreover,...

In Germany, many labour laws and regulations apply only in establishments above a critical size, and usually these thresholds are defined by the number of employees. The existing 160 thresholds are complex and defined inconsistently, making it difficult for firms to obey the law. Moreover,...

German labour law contains a large number of thresholds. These indicate which number of employees in the establishment is needed so that the law or regulation comes into effect. The paper shows how different definitions of the term number of employeesʺ can make it difficult for enterprises to...