The term LEC refers to Locally Employed Civilians. LEC can be broken down into two main types.

  • The first type are Dependants (DEP) who are spouses and children of Serving Personnel or United Kingdom Based Civilians.
  • The second type are Directly Employed Labour (DEL) who work on the German economy for the British Forces.


LEC Support Services HQ BFG is responsible for coordinating pay related issues from Labour Support Units as well as British Forces Units, Departments employing LEC. This also includes pay for Services Children's Schools. LEC Support Services print Dependant Pay Slips and BFG 24 (Time Sheets) for both DEL and Dependants.


LEC Support Services works closely with the German Office for Defence Costs (Lohnstelle) which is itself part of the German Finance Ministry. The Lohnstelle processes DEL pay on behalf of the British Forces in Germany and makes the various deductions such as Income and Solidarity Tax as well as Health, Pension, Unemployment and Care Insurance. The Lohnstelle also liaises with other organisations on behalf of the British Forces as required.

The Dependant Payroll Service is provided by the Defence Business Services (DBS) BFG Dependant Pay Team in the UK. They are responsible for processing pay for Dependant staff in Germany (those who are employed by LSU).


Visit the DBS BFG DEP Pay Team page for further details.

Dependant Pay

Dependant Pay is calculated by the DBS BFG Dependant Pay Team. National Insurance only is deducted where pay reaches or exceeds the Lower Earnings Limit. Please note that the Lower Earnings Limit as well as other UK related rates such as Statutory Sick and Statutory Maternity Pay may vary as the Euro rates paid here in Germany are based on the General Accounting Rate.


You can view the current rates by visiting the DEP NI, Sick, Maternity page.