{"id":12408,"date":"2025-03-21T12:00:13","date_gmt":"2025-03-21T12:00:13","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12408"},"modified":"2025-03-18T12:51:14","modified_gmt":"2025-03-18T12:51:14","slug":"mindestlohn-und-sozialversicherungspflicht-fuer-auslaendische-arbeitgeber-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/mindestlohn-und-sozialversicherungspflicht-fuer-auslaendische-arbeitgeber-in-deutschland\/","title":{"rendered":"Minimum wage and social security obligations for foreign employers in Germany"},"content":{"rendered":"<p>Employers from the EU who employ or post employees in Germany must comply with the German <strong data-start=\"203\" data-end=\"252\">Minimum wage and social security obligations<\/strong> must be complied with. Violations of these regulations can lead to high penalties and additional payments. Here you can find out which rules apply and what you need to pay particular attention to as a foreign employer.<\/p>\n<h2 data-start=\"466\" data-end=\"538\"><strong data-start=\"469\" data-end=\"536\">1. minimum wage in Germany: What EU employers need to know<\/strong><\/h2>\n<h3 data-start=\"540\" data-end=\"617\"><strong data-start=\"544\" data-end=\"615\">1.1 Statutory minimum wage: Also applies to posted employees!<\/strong><\/h3>\n<p data-start=\"618\" data-end=\"725\">Since <strong data-start=\"623\" data-end=\"693\">As of January 1, 2024, the statutory minimum wage is \u20ac12.41 per hour<\/strong> (as of 2025 it may rise).<\/p>\n<p data-start=\"727\" data-end=\"778\"><strong data-start=\"730\" data-end=\"776\">The most important thing for employers from the EU:<\/strong><\/p>\n<ul data-start=\"779\" data-end=\"1139\">\n<li data-start=\"779\" data-end=\"923\">The minimum wage applies <strong data-start=\"802\" data-end=\"827\">for all employees<\/strong>who work in Germany - regardless of whether they are working there permanently or only temporarily.<\/li>\n<li data-start=\"924\" data-end=\"1064\">Posted employees must also receive at least the German minimum wage, even if they would earn less in their home country.<\/li>\n<li data-start=\"1065\" data-end=\"1139\">The minimum wage also applies to <strong data-start=\"1097\" data-end=\"1136\">marginally employed persons (mini-jobs)<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"1141\" data-end=\"1391\"><strong data-start=\"1144\" data-end=\"1163\">Practical example:<\/strong><br data-start=\"1163\" data-end=\"1166\" \/>A Polish transport company sends drivers to make deliveries to Germany. Even if the drivers are based in Poland, they must be paid the German minimum wage while working in Germany.<\/p>\n<h3 data-start=\"1398\" data-end=\"1470\"><strong data-start=\"1402\" data-end=\"1468\">1.2 Sector minimum wages: higher wages in certain sectors<\/strong><\/h3>\n<p data-start=\"1471\" data-end=\"1584\">In some industries <strong data-start=\"1498\" data-end=\"1541\">Collective agreements with higher minimum wages<\/strong>which must be complied with.<\/p>\n<p data-start=\"1586\" data-end=\"1643\">Examples of <strong data-start=\"1600\" data-end=\"1641\">sector-specific minimum wages (2024):<\/strong><\/p>\n<ul data-start=\"1644\" data-end=\"1848\">\n<li data-start=\"1644\" data-end=\"1710\"><strong data-start=\"1646\" data-end=\"1666\">construction industry:<\/strong> 14,50 \u20ac - 15,60 \u20ac (depending on qualification)<\/li>\n<li data-start=\"1711\" data-end=\"1743\"><strong data-start=\"1713\" data-end=\"1733\">Electrical trade:<\/strong> 14,15 \u20ac<\/li>\n<li data-start=\"1744\" data-end=\"1807\"><strong data-start=\"1746\" data-end=\"1767\">Building cleaning:<\/strong> 13.50 \u20ac - 16.70 \u20ac (depending on activity)<\/li>\n<li data-start=\"1808\" data-end=\"1848\"><strong data-start=\"1810\" data-end=\"1828\">care sector:<\/strong> 14,15 \u20ac - 18,25 \u20ac<\/li>\n<\/ul>\n<p data-start=\"1850\" data-end=\"2016\"><strong data-start=\"1853\" data-end=\"1865\">Important:<\/strong><br data-start=\"1865\" data-end=\"1868\" \/>Foreign employers must also ensure that their employees in Germany receive the collectively agreed industry minimum wage.<\/p>\n<p data-start=\"2018\" data-end=\"2269\"><strong data-start=\"2021\" data-end=\"2040\">Practical example:<\/strong><br data-start=\"2040\" data-end=\"2043\" \/>A Romanian construction company sends workers to Germany. They are paid \u20ac8 per hour in Romania, but in Germany the minimum construction wage is at least \u20ac14.50. The company must pay the German rate.<\/p>\n<h3 data-start=\"2276\" data-end=\"2351\"><strong data-start=\"2280\" data-end=\"2349\">1.3 Minimum wage reporting obligations for foreign employers<\/strong><\/h3>\n<p data-start=\"2352\" data-end=\"2465\">Companies from the EU that employ staff in Germany must comply with certain reporting obligations:<\/p>\n<ul>\n<li><strong data-start=\"2469\" data-end=\"2501\">Notification to German customs:<\/strong> In certain sectors (e.g. construction, cleaning, care, freight forwarding), employers must register employees with German customs before they start work.<\/li>\n<li><strong data-start=\"2662\" data-end=\"2688\">Documentation obligation:<\/strong> Employers must keep precise records of working hours, wage payments and length of employment.<\/li>\n<\/ul>\n<p><strong data-start=\"2792\" data-end=\"2811\">Practical example:<\/strong><br data-start=\"2811\" data-end=\"2814\" \/>A Spanish cleaning company forgets to register its employees with customs before they start work in Germany. A check could result in heavy fines.<\/p>\n<h2 data-start=\"2984\" data-end=\"3075\"><strong data-start=\"2987\" data-end=\"3073\">2. social security obligation: Where do foreign employers have to pay contributions?<\/strong><\/h2>\n<h3 data-start=\"3077\" data-end=\"3167\"><strong data-start=\"3081\" data-end=\"3165\">2.1 Principle: compulsory social insurance in Germany or in the country of origin?<\/strong><\/h3>\n<p>In principle, the following applies:<\/p>\n<ul>\n<li><strong data-start=\"3192\" data-end=\"3287\">Anyone who works permanently in Germany is subject to the German social security system.<\/strong><\/li>\n<li><strong data-start=\"3292\" data-end=\"3387\">Anyone who is temporarily posted remains insured in their country of origin (with A1 certificate).<\/strong><\/li>\n<\/ul>\n<p data-start=\"3391\" data-end=\"3714\"><strong data-start=\"3394\" data-end=\"3413\">Practical example:<\/strong><br data-start=\"3413\" data-end=\"3416\" \/>A Hungarian IT company has a developer working in Germany for 3 months on a German project. With the <strong data-start=\"3541\" data-end=\"3561\">A1 certificate<\/strong> he remains covered by social insurance in Hungary. Without an A1 certificate, the company would have to register him in Germany and pay social security contributions.<\/p>\n<h3 data-start=\"5008\" data-end=\"5066\"><strong data-start=\"5012\" data-end=\"5064\">2.2 Exception: A1 certificate for secondments<\/strong><\/h3>\n<p data-start=\"5067\" data-end=\"5281\"><strong data-start=\"5067\" data-end=\"5100\">What is the A1 certificate?<\/strong><br data-start=\"5100\" data-end=\"5103\" \/>The <strong data-start=\"5107\" data-end=\"5127\">A1 certificate<\/strong> ensures that a posted employee remains insured in their home country and does not have to pay social security contributions in Germany.<\/p>\n<p data-start=\"5067\" data-end=\"5281\"><strong data-start=\"5286\" data-end=\"5332\">Requirements for an A1 certificate:<\/strong><\/p>\n<ul>\n<li data-start=\"5067\" data-end=\"5281\">The employee remains employed by his\/her original employer during the posting.<\/li>\n<li data-start=\"5067\" data-end=\"5281\">The secondment is limited in time (maximum 24 months).<\/li>\n<li data-start=\"5067\" data-end=\"5281\">The employee is already covered by social security in their home country.<\/li>\n<\/ul>\n<p><strong data-start=\"5578\" data-end=\"5597\">Practical example:<\/strong><br data-start=\"5597\" data-end=\"5600\" \/>A Czech mechanical engineer works in Germany for 6 months. His employer applies for an A1 certificate so that he remains socially insured in the Czech Republic. Without A1, the company would have to pay social security contributions in Germany.<\/p>\n<h2 data-start=\"5845\" data-end=\"5924\"><strong data-start=\"5848\" data-end=\"5922\">3. sanctions for violations: High penalties for foreign employers<\/strong><\/h2>\n<p data-start=\"5926\" data-end=\"6063\">EU employers who do not comply with German minimum wage or social security regulations can face severe penalties:<\/p>\n<p data-start=\"6065\" data-end=\"6094\"><strong data-start=\"6068\" data-end=\"6092\">Minimum wage violations:<\/strong><\/p>\n<ul data-start=\"6095\" data-end=\"6171\">\n<li data-start=\"6095\" data-end=\"6129\">Fines of up to <strong data-start=\"6114\" data-end=\"6127\">500.000 \u20ac<\/strong><\/li>\n<li data-start=\"6130\" data-end=\"6171\">Exclusion from public contracts<\/li>\n<\/ul>\n<p data-start=\"6173\" data-end=\"6210\"><strong data-start=\"6176\" data-end=\"6208\">Lack of social security:<\/strong><\/p>\n<ul data-start=\"6211\" data-end=\"6313\">\n<li data-start=\"6211\" data-end=\"6279\">Back payment of social security contributions for up to <strong data-start=\"6254\" data-end=\"6265\">4 years<\/strong> retroactively<\/li>\n<li data-start=\"6280\" data-end=\"6313\">Fines of up to <strong data-start=\"6299\" data-end=\"6311\">50.000 \u20ac<\/strong><\/li>\n<\/ul>\n<p data-start=\"6315\" data-end=\"6350\"><strong data-start=\"6318\" data-end=\"6348\">Missing A1 certificate:<\/strong><\/p>\n<ul data-start=\"6351\" data-end=\"6451\">\n<li data-start=\"6351\" data-end=\"6406\">Immediate social security obligation in Germany<\/li>\n<li data-start=\"6407\" data-end=\"6451\">High additional claims for the employer<\/li>\n<\/ul>\n<p data-start=\"6453\" data-end=\"6726\"><strong data-start=\"6456\" data-end=\"6475\">Practical example:<\/strong><br data-start=\"6475\" data-end=\"6478\" \/>A Slovenian transport company pays its drivers in Germany just \u20ac10 per hour. An inspection reveals that this is below the minimum wage. The company has to make high back payments and is fined.<\/p>","protected":false},"excerpt":{"rendered":"<p>Arbeitgeber aus der EU, die Mitarbeiter in Deutschland besch\u00e4ftigen oder entsenden, m\u00fcssen die deutschen Mindestlohn- und Sozialversicherungspflichten einhalten. Verst\u00f6\u00dfe gegen diese Vorschriften k\u00f6nnen zu hohen Strafen und Nachzahlungen f\u00fchren. Hier [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[211,214],"tags":[],"class_list":["post-12408","post","type-post","status-publish","format-standard","hentry","category-arbeitsrecht-mitarbeiter-aus-dem-ausland","category-mindestlohn-und-sozialversicherungspflicht-fuer-auslaendische-arbeitgeber-in-deutschland"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12408"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12408\/revisions"}],"predecessor-version":[{"id":12435,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12408\/revisions\/12435"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}