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 is responsible for policy and the coordination of pay related matters concerning Labour Support Units as well as British Forces Units and Departments employing LEC. This also includes pay for Services Children's Schools. LEC Support Services also works closely with the German Office for Defence Costs (Lohnstelle) in Soest which is itself part of the German Finance Ministry and the DBS Dependant Pay Team.
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.
Time sheets (BFG 24) and other supporting documents should be forwarded via the local LSU. The LSU will also advise on basic pay enquiries.
Dependant Pay for staff working through Labour Support Units (LSU's) 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
At the end of each pay reporting cycle the time and pay sheets (BFG 24) together with sick notes etc. for Dependant employees are to be forwarded directly to the DBS Pay Team with the back (yellow) copy together with leave applications being forwarded to LSU's.
Please visit the DBS DEP Pay Team page for further details.