If you are an employer based abroad and employ people in Germany, you must register them via the Minimum Wage Reporting Portal. The same applies if you borrow temporary workers from a lender based abroad.
Undeclared work distorts competition, endangers the existence of small and medium-sized enterprises and destroys jobs. Public coffers suffer considerable losses in taxes and social security contributions.
Employees who are compulsorily insured under the statutory social insurance scheme must be reported to the competent health insurance fund as the collecting agency.