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 Forces in Germany.


LEC HR is responsible for policy and the coordination of pay related matters concerning Locally Employed Civilians (LEC). This also includes pay for MOD Schools. LEC HR also works closely with the German Office for Defence Costs (Lohnstelle) in Kaiserslautern 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 Forces as required.

Time sheets (Form 24) and other supporting documents should be forwarded via the local LEC HR department. The LEC HR department will also advise on basic pay enquiries.

Dependant Pay

Dependant Pay for staff working through LEC HR is calculated locally by our pay cell. National Insurance only is deducted where pay reaches or exceeds the UK 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

At the end of each pay reporting cycle the time and pay sheets (Form 24) together with sick notes etc. for Dependant employees are to be forwarded together with leave applications to the local LEC HR department.