Employee leasing

What is a covert supply of labour? In principle, the concealed supply of temporary workers must fulfil all the characteristics of a supply of temporary workers. In addition, however, it must also be the case that the assignment of external personnel is legally incorrectly labelled as a work or service contract assignment. Cases of covert hiring out of employees exist if: the hiring out of employees is carried out without first obtaining the necessary authorisation ... Weiterlesen

Overview of the Temporary Employment Act The Temporary Employment Act (AÜG) regulates the conditions under which employees can be leased from one company (lender) to another company (borrower). The law was originally introduced in 1972 to ensure the protection of temporary workers. This created clear regulations for the practice of temporary employment. Over the years, the AÜG has been ... Weiterlesen

What is a contract for work and labour? What are its advantages and disadvantages? A contract for work and labour is a contract in which the contractor undertakes to provide a specific work or service. The central element of the contract for work and labour is the result of the work, not the work process itself. The contractor is liable for the completion of the work and has ... Weiterlesen

In Germany, temporary workers are obliged to pay taxes and social security contributions. What is the situation regarding taxes and social security contributions for temporary workers in Germany? This article explains the situation of temporary workers with regard to taxes and social security contributions. What is the general tax liability? Temporary workers in Germany are subject to general tax liability. Here are some points about this: You ... Weiterlesen

Temporary employment involves an employer "lending" an employee to another employer. However, there are also illegal forms of this practice. When is hiring out an employee illegal? Temporary employment can be illegal if certain conditions are not met. We clarify when an illegal hiring out of labour has taken place and what the consequences are. What ... Weiterlesen

It is now commonplace in Germany for many companies to hire foreign staff. There are entire sectors in which Eastern European employees are very popular. They are seen as particularly favourable among many, but this is not always right or good. Above all, it is important to find fair working conditions for temporary workers and ... Weiterlesen

Equal pay for temporary workers: the legal details You often read about equality or equal pay in connection with temporary employment relationships. But what exactly does this mean? What legal entitlements does it give temporary workers? When does the right to equal pay apply? Section 8 (1) of the Temporary Employment Act (AÜG) enshrines the so-called principle of equal treatment: ... Weiterlesen