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Human resources - Steuern, Sozialabgaben und Versicherungen der Beschäftigten
Wenn Sie Personal beschäftigen, müssen Sie es bei der Sozialversicherung anmelden und Steuern sowie Sozialabgaben zahlen. Bei bestimmten Arbeitsverhältnissen gibt es jedoch Ausnahmen von der Versicherungspflicht.
Formalities
Here you will find information about formalities related to this subject:
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.
Depending on the type of marginal employment (400/450 euro employment relationship or mini-job), different flat-rate levies are payable by the employer to the Minijob-Zentrale.
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 registered with the competent health insurance fund as the collecting agency.
If you are taking on employees for the first time, you must notify the statutory accident insurance institution responsible for your company within one week.