Many organisations are currently developing their 2027 workforce budgets while project programmes, procurement strategies and internal approvals remain under discussion.
When Arbeitnehmerüberlassung, or AÜG labour leasing, is considered, attention often goes directly to the hourly or daily charge rate. That figure matters, but it does not provide the complete project budget.
Remuneration, tariff developments, equal pay, working patterns, travel, accommodation, safety requirements, equipment and assignment duration can all affect total cost. HR, Procurement and Project Delivery therefore need to plan these elements together.
Why is the charge rate alone insufficient for an AÜG budget?
The charge rate combines several employment, employer and service costs. It does not show how many productive hours will be used, which project expenses remain with the client or when the calculation may change. A credible budget must therefore consider the rate, assignment conditions, duration and internal project costs together.
The charge rate can include:
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the employee’s gross remuneration
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employer social-security costs and statutory levies
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paid leave, public holidays and continued pay
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applicable collective-agreement obligations
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recruitment and mobilisation
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payroll and contract administration
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insurance and compliance processes
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the provider’s service and commercial risk
Clients may also incur separate expenditure for travel, accommodation, PPE, occupational-health requirements, site access, IT equipment and project-specific training.
A meaningful comparison should therefore examine both the figure and the assumptions behind it.
Which cost components should be included in the 2027 AÜG budget?
A complete budget distinguishes between the provider’s charge rate, the client’s internal project costs and potential changes during the assignment. This separation makes competing proposals easier to compare and prevents necessary expenditure from appearing as an unexpected additional cost only after the specialist has started.
The budget should cover five areas:
Remuneration and the charge rate
This includes the intended salary, tariff classification, relevant experience increments and the provider’s agreed service.
Working time and allowances
Shifts, overtime, on-call work, nights, weekends and public holidays may change costs.
Travel and accommodation
Assignments away from home may require travel, lodging, subsistence or local transport.
Site readiness and onboarding
Access, safety induction, PPE, IT, equipment, medical requirements and project training require budget and lead time.
Changes during the assignment
Tariff increases, equal pay, sector supplements or a change in responsibilities may affect the rate during delivery.
How does assignment duration affect the budget?
Assignment duration affects more than the total number of hours. It influences equal pay, possible tariff supplements, extensions and the statutory maximum assignment period. Previous assignments by the same person to the same client may also count. Duration must therefore form part of the initial budget rather than a later contract discussion.
Under the German AÜG, equal pay generally applies after nine months with the same hirer. Certain collective arrangements may permit a longer deviation where remuneration increases gradually and reaches an equivalent level by no later than 15 months.
The general statutory maximum assignment period is 18 consecutive months. Applicable collective agreements may allow deviations. Earlier assignments must be included for equal-pay calculations where the break between assignments does not exceed three months.
The budget should therefore identify:
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the equal-pay milestone
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previous assignments
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potential extension dates
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the cost effect of a longer assignment
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any succession, transfer or redeployment plan
Which 2027 changes should Procurement and Finance include?
Procurement and Finance should allow for tariff developments, employer-cost changes and evolving assignment conditions. A charge rate that remains unchanged for twelve months may not be realistic. A stronger commercial model documents its assumptions, defines review points and explains how statutory or collectively agreed changes will be treated.
New DGB/GVP tariff rates take effect on 1 April 2027. Germany’s social-security contribution ceilings will also increase in 2027. Both developments can affect employer costs, even where highly qualified specialists already earn more than the minimum tariff rates.
Procurement should establish:
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the remuneration assumption behind the rate
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the applicable collective agreement and pay group
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whether known tariff increases are included
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when equal pay may become relevant
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which services the charge rate covers
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which expenses are invoiced separately
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how overtime, travel time and allowances are handled
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when the rate can be reviewed
This creates a comparison of complete services rather than headline prices.
Which information must HR provide?
HR should define the work, required qualification, working conditions and relevant comparable remuneration as early as possible. Incomplete role profiles can lead to incorrect tariff classification or unrealistic market assumptions. The provider also needs specific information about comparable employees and material working conditions to calculate and administer the assignment correctly.
Section 12 AÜG requires the hirer to provide information about the characteristics of the work, required professional qualifications and the material working conditions and remuneration of a comparable employee, unless a statutory exception applies.
HR should clarify:
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duties and level of responsibility
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required experience and qualifications
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work location and travel
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working hours and shifts
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the relevant comparable internal role
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comparable remuneration and benefits
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intended start date and duration
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any known previous assignments
Better information produces a stronger search, more accurate pricing and fewer corrections after onboarding.
Which responsibilities and costs belong to Project Delivery?
Project leaders determine many of the practical assignment conditions, including working hours, access, induction, equipment and day-to-day supervision. Missing information creates both additional cost and mobilisation risk. A specialist may be contractually available but unable to start productively because the site, systems or safety process are not ready.
The hirer has responsibilities under the occupational health and safety rules that apply at its workplace. In particular, the hirer carries out the workplace-specific safety instruction for temporary agency workers, while the agency’s duties remain in place.
Project plans should cover:
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site induction and safety instruction
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PPE and occupational-health requirements
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IT, devices and communication tools
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access badges and security clearance
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accommodation and local travel
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time recording and approval
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cover and handover arrangements
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operational and administrative contacts
These items belong in the budget and mobilisation plan, not only in the onboarding checklist.
How can organisations build a resilient AÜG budget for 2027?
A resilient budget combines a baseline calculation with documented assumptions and clear change points. In addition to the charge rate, clients should plan realistic hours, tariff changes, equal pay, assignment-specific expenses and a contingency for changes in delivery. Ownership of approvals and scheduled budget reviews should also be agreed.
A practical model contains five layers:
Baseline cost
The agreed charge rate multiplied by realistic productive hours.
Planned additional expenditure
Travel, accommodation, allowances, equipment, medical requirements and project training.
Time-related changes
Tariff increases, sector supplements, equal pay and extensions.
Project risks
A delayed start, changed shifts, another site or higher qualification requirements.
Governance
Approval routes, cost centres, time recording, invoice checking and regular assignment reviews.
Rather than relying on one annual figure, organisations can calculate a baseline, realistic and extended scenario.
How can RIZE support AÜG planning for 2027?
RIZE combines role planning, German market knowledge and a valid AÜG structure. We help clients clarify responsibilities, assignment duration and cost assumptions before the search begins. This supports more credible budgets, an appropriate hiring model and an organised process from initial role definition to ongoing assignment management.
Support can include:
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reviewing the intended engagement model
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mapping critical project roles
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remuneration and availability insight
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Permanent, Freelance and AÜG model selection
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compliant employment and payroll
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contracting and onboarding
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equal-pay, extension and redeployment planning
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ongoing client and specialist support
Learn more about RIZE’s licensed AÜG/ANÜ solution.
If you are preparing a German infrastructure programme for 2027, book a workforce-planning session before roles, budgets and programmes become fixed.
This article provides general information and does not replace legal, tax or collective-agreement advice for a specific assignment.
