{"id":3617,"date":"2025-03-19T12:00:08","date_gmt":"2025-03-19T12:00:08","guid":{"rendered":"http:\/\/jig.world\/?p=3617"},"modified":"2025-04-02T09:11:35","modified_gmt":"2025-04-02T09:11:35","slug":"mindestlohn-und-sozialversicherungspflicht-fuer-auslaendische-arbeitgeber","status":"publish","type":"post","link":"http:\/\/jig.world\/en\/mindestlohn-und-sozialversicherungspflicht-fuer-auslaendische-arbeitgeber\/","title":{"rendered":"Minimum wage and social security obligations for foreign employers"},"content":{"rendered":"<p>Companies based abroad that employ staff in Germany must comply with German labor law regulations. The statutory minimum wage and social security obligations are particularly important here. These regulations apply regardless of whether the company has a branch in Germany or not.<\/p>\n<h3 data-start=\"571\" data-end=\"637\"><strong data-start=\"575\" data-end=\"637\">1. minimum wage for foreign employers in Germany<\/strong><\/h3>\n<p data-start=\"639\" data-end=\"1025\">Since the <strong data-start=\"648\" data-end=\"666\">January 1, 2025<\/strong> is the <strong data-start=\"679\" data-end=\"743\">statutory minimum wage in Germany 12.82 euros per hour<\/strong>. This minimum wage applies <strong data-start=\"769\" data-end=\"808\">Mandatory for all employees<\/strong>who work in Germany, <strong data-start=\"839\" data-end=\"879\">regardless of the location of the company<\/strong>. This means that even <strong data-start=\"905\" data-end=\"933\">foreign employers<\/strong>that employ workers in Germany must pay at least this hourly wage.<\/p>\n<h4 data-start=\"1027\" data-end=\"1066\"><strong data-start=\"1032\" data-end=\"1066\">Exceptions and special regulations<\/strong><\/h4>\n<p data-start=\"1067\" data-end=\"1178\">There are only a few exceptions to the minimum wage. For example, special regulations apply to the following groups:<\/p>\n<ul data-start=\"1179\" data-end=\"1545\">\n<li data-start=\"1179\" data-end=\"1298\"><strong data-start=\"1181\" data-end=\"1198\">Apprentices<\/strong>The statutory minimum wage does not apply to people who are completing company-based training.<\/li>\n<li data-start=\"1299\" data-end=\"1370\"><strong data-start=\"1301\" data-end=\"1330\">Voluntary activities<\/strong>: There is no minimum wage requirement here.<\/li>\n<li data-start=\"1371\" data-end=\"1545\"><strong data-start=\"1373\" data-end=\"1396\">Long-term unemployed<\/strong>People who start a new job after a long period of unemployment can be paid below the minimum wage for the first six months.<\/li>\n<\/ul>\n<p data-start=\"1547\" data-end=\"1749\">For <strong data-start=\"1551\" data-end=\"1582\">Sectors with collective agreements<\/strong> there may be higher minimum wages. For example, the collectively agreed minimum wage in the <strong data-start=\"1673\" data-end=\"1687\">Construction industry<\/strong> or <strong data-start=\"1693\" data-end=\"1710\">Care sector<\/strong> often above the statutory minimum wage.<\/p>\n<h4 data-start=\"1751\" data-end=\"1786\"><strong data-start=\"1756\" data-end=\"1786\">Consequences of violations<\/strong><\/h4>\n<p data-start=\"1787\" data-end=\"1870\">If a company fails to pay the statutory minimum wage, it faces severe penalties:<\/p>\n<ul data-start=\"1871\" data-end=\"2086\">\n<li data-start=\"1871\" data-end=\"1907\"><strong data-start=\"1873\" data-end=\"1906\">Fines of up to 500,000 euros<\/strong>.<\/li>\n<li data-start=\"1908\" data-end=\"1986\"><strong data-start=\"1910\" data-end=\"1953\">Back payments of unpaid wages<\/strong> to the employees concerned.<\/li>\n<li data-start=\"1987\" data-end=\"2041\"><strong data-start=\"1989\" data-end=\"2040\">Subsequent claims for social security contributions<\/strong>.<\/li>\n<li data-start=\"2042\" data-end=\"2086\"><strong data-start=\"2044\" data-end=\"2085\">Exclusion from public contracts<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"2088\" data-end=\"2291\">The <strong data-start=\"2092\" data-end=\"2131\">Financial Control of Undeclared Work (FKS)<\/strong> regularly checks whether employers are complying with the minimum wage. Checks are particularly frequent in sectors such as construction, logistics, cleaning and catering.<\/p>\n<h3 data-start=\"2298\" data-end=\"2364\"><strong data-start=\"2302\" data-end=\"2364\">2. social security obligation for foreign employers<\/strong><\/h3>\n<p data-start=\"2365\" data-end=\"2645\">In Germany, the <strong data-start=\"2389\" data-end=\"2411\">Territorial principle<\/strong>This means that <strong data-start=\"2432\" data-end=\"2517\">all employees who work in Germany are subject to social security contributions<\/strong>even if their employer is based abroad. Employers must therefore pay social security contributions for their employees.<\/p>\n<h4 data-start=\"2647\" data-end=\"2697\"><strong data-start=\"2652\" data-end=\"2697\">Which insurance policies are mandatory?<\/strong><\/h4>\n<p data-start=\"2698\" data-end=\"2786\">Employers must pay the following social security contributions for their employees:<\/p>\n<ol data-start=\"2787\" data-end=\"3084\">\n<li data-start=\"2787\" data-end=\"2894\"><strong data-start=\"2790\" data-end=\"2813\">Health insurance<\/strong> (approx. 14.6 % of gross income, divided between employer and employee)<\/li>\n<li data-start=\"2895\" data-end=\"2969\"><strong data-start=\"2898\" data-end=\"2920\">Pension insurance<\/strong> (18.6 % of gross income, also divided)<\/li>\n<li data-start=\"2970\" data-end=\"3030\"><strong data-start=\"2973\" data-end=\"3001\">Unemployment insurance<\/strong> (2.6 % of gross income)<\/li>\n<li data-start=\"3031\" data-end=\"3084\"><strong data-start=\"3034\" data-end=\"3056\">Long-term care insurance<\/strong> (3.4 %, for childless persons 4 %)<\/li>\n<\/ol>\n<p data-start=\"3086\" data-end=\"3221\">In total, these levies account for around <strong data-start=\"3122\" data-end=\"3148\">40 % of gross salary<\/strong> half of which is borne by the employee and half by the employer.<\/p>\n<h4 data-start=\"3223\" data-end=\"3295\"><strong data-start=\"3228\" data-end=\"3295\">What steps must a foreign employer take?<\/strong><\/h4>\n<p data-start=\"3296\" data-end=\"3404\">A foreign company that employs workers in Germany must observe the following steps:<\/p>\n<ol data-start=\"3406\" data-end=\"4556\">\n<li data-start=\"3406\" data-end=\"3662\">\n<p data-start=\"3409\" data-end=\"3662\"><strong data-start=\"3409\" data-end=\"3439\">Apply for a company number:<\/strong><br data-start=\"3439\" data-end=\"3442\" \/>Every company that registers employees in Germany requires a <strong data-start=\"3519\" data-end=\"3537\">Company number<\/strong>which is applied for at the employment agency. Without this number, no social security contributions can be paid.<\/p>\n<\/li>\n<li data-start=\"3664\" data-end=\"3877\">\n<p data-start=\"3667\" data-end=\"3877\"><strong data-start=\"3667\" data-end=\"3715\">register employees with a health insurance fund:<\/strong><br data-start=\"3715\" data-end=\"3718\" \/>Employees must be registered with a German health insurance fund. The chosen health insurance fund is responsible for paying all social security contributions.<\/p>\n<\/li>\n<li data-start=\"3879\" data-end=\"4049\">\n<p data-start=\"3882\" data-end=\"4049\"><strong data-start=\"3882\" data-end=\"3915\">Submit contribution statements:<\/strong><br data-start=\"3915\" data-end=\"3918\" \/>Every month, foreign employers must submit a notification of the contributions due to the relevant health insurance fund.<\/p>\n<\/li>\n<li data-start=\"4051\" data-end=\"4243\">\n<p data-start=\"4054\" data-end=\"4243\"><strong data-start=\"4054\" data-end=\"4103\">Pay social security contributions on time:<\/strong><br data-start=\"4103\" data-end=\"4106\" \/>Employers must pay the contributions due <strong data-start=\"4150\" data-end=\"4211\">by the third last banking day of the month at the latest<\/strong> to the health insurance company.<\/p>\n<\/li>\n<li data-start=\"4245\" data-end=\"4556\">\n<p data-start=\"4248\" data-end=\"4556\"><strong data-start=\"4248\" data-end=\"4301\">Appointment of an authorized representative in Germany:<\/strong><br data-start=\"4301\" data-end=\"4304\" \/>Since the <strong data-start=\"4316\" data-end=\"4334\">January 1, 2021<\/strong> foreign companies are obliged, <strong data-start=\"4379\" data-end=\"4420\">an authorized representative in Germany<\/strong> who manages the fee documents in German and makes them available for any audits by the authorities.<\/p>\n<\/li>\n<\/ol>\n<h3 data-start=\"4563\" data-end=\"4597\"><strong data-start=\"4567\" data-end=\"4597\">3. example from practice<\/strong><\/h3>\n<p data-start=\"4598\" data-end=\"4814\">A French logistics company hires drivers to transport goods from France to Germany. As the drivers regularly work in Germany, the company must fulfill the following obligations:<\/p>\n<ul data-start=\"4815\" data-end=\"5130\">\n<li data-start=\"4815\" data-end=\"4882\">Payment of the German <strong data-start=\"4839\" data-end=\"4881\">Minimum wage of 12.82 euros per hour<\/strong>.<\/li>\n<li data-start=\"4883\" data-end=\"4966\">Registration of drivers with a <strong data-start=\"4916\" data-end=\"4942\">German health insurance<\/strong> to social security.<\/li>\n<li data-start=\"4967\" data-end=\"5041\">Payment of <strong data-start=\"4981\" data-end=\"5013\">Social security contributions<\/strong> to the responsible authorities.<\/li>\n<li data-start=\"5042\" data-end=\"5130\">Designation of a <strong data-start=\"5060\" data-end=\"5080\">Authorized representative<\/strong> in Germany that can be reached for examinations.<\/li>\n<\/ul>\n<p data-start=\"5132\" data-end=\"5373\">Another example is a Polish construction company that employs workers on a German construction site. This company must also comply with the minimum wage, pay social security contributions and adhere to German regulations.<\/p>","protected":false},"excerpt":{"rendered":"<p>Unternehmen mit Sitz im Ausland, die Mitarbeiter in Deutschland besch\u00e4ftigen, m\u00fcssen sich an die deutschen arbeitsrechtlichen Vorschriften halten. Besonders wichtig sind dabei der gesetzliche Mindestlohn und die Sozialversicherungspflicht. Diese Regelungen gelten unabh\u00e4ngig davon, ob das Unternehmen eine Niederlassung in Deutschland hat oder nicht. 1. Mindestlohn f\u00fcr ausl\u00e4ndische Arbeitgeber in Deutschland Seit dem 1. Januar 2025 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,73],"tags":[],"class_list":["post-3617","post","type-post","status-publish","format-standard","hentry","category-arbeitsrecht-mitarbeiter-aus-dem-ausland","category-mindestlohn-und-sozialversicherungspflicht-fuer-auslaendische-arbeitgeber"],"_links":{"self":[{"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/posts\/3617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/comments?post=3617"}],"version-history":[{"count":1,"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/posts\/3617\/revisions"}],"predecessor-version":[{"id":3619,"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/posts\/3617\/revisions\/3619"}],"wp:attachment":[{"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/media?parent=3617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/categories?post=3617"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/jig.world\/en\/wp-json\/wp\/v2\/tags?post=3617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}