By

Kai Mütze
By means of the proposed legislation, to be taken from the printed matter 19/26891 of the German Bundestag of 23 February 2021, the coalition faction of the CDU/CSU and the SPD present a strategy for the posting of workers to Great Britain and Northern Ireland as a consequence of the Brexit.
Just in time for the beginning of the year, there are innovations that must be taken into account when calculating wage tax and reporting social security contributions.
In the European Union, employees who work in a Member State are subject to the social security system of that particular Member State, regardless of the country in which the employer is located.
In the letter of 13.11.2020, the Federal Ministry of Finance has published the apportionment scales for 2021 for the uniform social security contributions paid by employees into a foreign social security scheme. The adjusted percentages apply to the countries Belgium, Latvia, Malta, Norway. Portugal, Ireland, Spain and Cyprus.
U.S. President Joe Biden on Wednesday, Feb. 24, 2021 lifted the entry bans on green card applicants and foreign workers imposed by his predecessor Donald Trump. Accordingly, holders of valid visas will be allowed to enter the U.S. and green cards will be reissued at U.S. consulates worldwide.
The Chinese government has again tightened its entry regulations. All passengers entering China must provide a negative nucleic acid and IgM antibody test starting March 02, 2021. The test date must be no more than 48 hours before departure to China.
Update 22.02.2021: No other countries have issued additional entry notifications. In the remaining countries, the entry notifications remain unchanged.
In December last year, the ECJ dismissed the two countries’ lawsuit for annulment. Hungary and Poland both brought a lawsuit for annulment against the Posted Workers Directive 2018/957 on the grounds that, inter alia, the choice of legal basis was erroneous and the adoption of the Directive constituted a breach of Article 56 TFEU on...
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