Information - Services - Formalities by subjects - Taxes, social security contributions and insurance of employees - Dienstleistungsportal Bayern

If you employ staff, you must register them with the social security system and pay taxes and social security contributions. However, there are exceptions to the compulsory insurance for certain employment relationships.

Formalities

Here you will find information about formalities related to this subject:

• Compensatory levy; payment

  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.

• Farm and household assistance of the agricultural accident insurance; application

  You can receive benefits from the Agricultural Employer's Liability Insurance Association (LBG) for farm and household assistance if you are unable to work or require inpatient treatment as a result of an accident at work or occupational disease.

• Entwicklungshelfer; Informationen zur gesetzlichen Krankenversicherung
• Entwicklungshelfer; Informationen zur gesetzlichen Rentenversicherung
• Entwicklungshelfer; Informationen zur gesetzlichen Unfallversicherung
• Freiwillige Versicherung; Informationen zur gesetzlichen Unfallversicherung
• Freiwillige Versicherung; Informationen zur Krankenversicherung
• Statutory accident insurance; registration of a company, self-employed or freelance activity

  If you start a business, become self-employed or freelance, you usually have to register it with the accident insurance company.

• Artists' social insurance; notification in the event of a change in contributions for health and long-term care insurance

  The Künstlersozialkasse can only pay you the correct subsidy if it knows how much your contributions are for private or voluntary statutory health and long-term care insurance.

• Wage tax; registration by the employer
  The employer must withhold and pay the wage tax.
• Undeclared work; information on combating it

  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.

• Social security; registration of employees
  Employees who are compulsorily insured under the statutory social insurance scheme must be reported to the competent health insurance fund as the collecting agency.
• Vermögensbildung; Informationen zum Vermögensbildungsgesetz
• Versicherungsfreiheit in der gesetzlichen Rentenversicherung; Informationen