Due to generally much lower tax rates than in Western European countries, temporary workers (especially from Eastern European countries) are covered by social security in the country of establishment of the temporary employment agency and not in the country of deployment.
Proposal on worldwide minimum tax rate of 15% for companies adopted The Commission’s proposal to implement international agreements on a global minimum tax rate of 15% for companies was approved by the EU Parliament on 19 May 2022.
Double taxation agreement Canada According to Art. 18, para. 1, sent. 2 lit. c) DTA-Canada, Germany as the source state has no right of taxation on pensions from the German statutory pension insurance.
Which national social security law is applicable to temporary agency workers working across borders? The European Court of Justice (ECJ) has now dealt with this explosive question (judgment of 03.06.2021, ref. C-784/19).
The continuing globalisation of the economy means that companies have to deploy their employees very flexibly – sometimes worldwide. This in return creates a significant challenge not only for the companies but also for their employees in terms of social security law.
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 its decision of 02.04.2020, the ECJ held that Regulation EC 647/2005 must be interpreted as meaning that the courts of a Member State, which are involved in legal proceedings against an employer who has fraudulently obtained or used E101 or A1 certificates issued to employees working in the Member State,
In 2021, many calculation parameters and thresholds for social security have increased. The following article provides you with an overview of which figures will apply in 2021:
