Minus hours: What is the employer allowed to do and what is not?

Especially in times when people often work in a home office or at other mobile locations, the boundaries between private and professional life become blurred. Appointments such as a doctor's visit can take place more easily and other private undertakings can also be planned more freely. In order to make the boundaries more recognisable, many companies already rely on recording the hours worked, but it can now quickly happen that employees sometimes end up with minus hours. What applies now? This article clarifies.