{"id":11381,"date":"2022-06-14T15:05:47","date_gmt":"2022-06-14T13:05:47","guid":{"rendered":"https:\/\/i-a-c.de\/?p=11381"},"modified":"2022-06-14T15:05:47","modified_gmt":"2022-06-14T13:05:47","slug":"sick-pay-for-cross-border-commuters","status":"publish","type":"post","link":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/","title":{"rendered":"Sick pay for cross-border commuters"},"content":{"rendered":"

No fictitious wage tax deduction necessary<\/h2>\n

In the case of cross-border commuters who live abroad and work in Germany, the net remuneration to be determined in accordance with Section 47 (1) SGB V does not have to be reduced by a fictitious wage tax when calculating sick pay.<\/p>\n

<\/p>\n

The Saarland Regional Social Security Court (SG Saarland) recently ruled against such a fictitious wage tax deduction: SG Saarland, ruling dated February 17, 2022, Case No. 20 KR 133\/20.<\/p>\n

Social security background for cross-border commuters<\/h3>\n

The so-called genuine cross-border commuter in this case is a person who lives in France and works in Germany. According to the double taxation agreement (DBA) Germany – France, the cross-border commuter is subject to taxation in the country of residence, i.e. France, even when receiving social security benefits. In such a case, a special procedure of cross-border commuter fiscal equalization is applied, according to which the state entitled to taxation, i.e. France, pays the state of employment, in this case Germany, compensation in the amount of a part of the tax levied. For this reason, there is no justification for a fictitious payroll tax deduction against the background of equal treatment.<\/p>\n

Do you need help with social security law? Feel free to contact us<\/a>!<\/p>\n

 <\/p>\n

Source:<\/p>\n

LGP L\u00f6hne und Geh\u00e4lter professionell, Ausgabe 05\/2022, S. 100<\/p>\n","protected":false},"excerpt":{"rendered":"

No fictitious wage tax deduction necessary In the case of cross-border commuters who live abroad and work in Germany, the net remuneration to be determined in accordance with Section 47 (1) SGB V does not have to be reduced by a fictitious wage tax when calculating sick pay.<\/p>\n","protected":false},"author":3,"featured_media":10222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[1884,1882,1886,990,1883,1890,1881,1885,1889,1891],"class_list":["post-11381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-unkategorisiert","tag-belgium-2","tag-consultation-agreement-2","tag-covid-19-pandemic-2","tag-cross-border-commuter","tag-cross-border-workers-2","tag-fictitious-wage-tax-deduction","tag-germany-2","tag-luxembourg-2","tag-sick-pay","tag-social-security-law"],"yoast_head":"\nSick pay for cross-border commuters<\/title>\n<meta name=\"description\" content=\"Sick pay for cross-border commuters: No fictitious wage tax deduction necessary. Learn more about this topic in our blog!\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kai M\u00fctze\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/\"},\"author\":{\"name\":\"Kai M\u00fctze\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#\\\/schema\\\/person\\\/c78b1c6cf92aa3d30d0fa915a3cf5d59\"},\"headline\":\"Sick pay for cross-border commuters\",\"datePublished\":\"2022-06-14T13:05:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/\"},\"wordCount\":220,\"publisher\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/Blog_Geldmuenzen_Balkendiagramm.png\",\"keywords\":[\"belgium\",\"consultation-agreement\",\"covid-19-pandemic\",\"cross-border commuter\",\"cross-border-workers\",\"fictitious wage tax deduction\",\"germany\",\"luxembourg\",\"sick pay\",\"social security law\"],\"articleSection\":[\"Unkategorisiert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/\",\"url\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/\",\"name\":\"Sick pay for cross-border commuters\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/Blog_Geldmuenzen_Balkendiagramm.png\",\"datePublished\":\"2022-06-14T13:05:47+00:00\",\"description\":\"Sick pay for cross-border commuters: No fictitious wage tax deduction necessary. Learn more about this topic in our blog!\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/Blog_Geldmuenzen_Balkendiagramm.png\",\"contentUrl\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/Blog_Geldmuenzen_Balkendiagramm.png\",\"width\":1024,\"height\":400,\"caption\":\"Balkendiagramm\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/sick-pay-for-cross-border-commuters\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sick pay for cross-border commuters\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/\",\"name\":\"IAC Unternehmensberatung\",\"description\":\"International Assignment Consulting - Ihr Partner f\u00fcr Global Mobility\",\"publisher\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#organization\",\"name\":\"IAC Unternehmensberatung GmbH\",\"url\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/IAC-International-Assignment-Consulting-Logo-2.jpg\",\"contentUrl\":\"https:\\\/\\\/i-a-c.de\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/IAC-International-Assignment-Consulting-Logo-2.jpg\",\"width\":800,\"height\":800,\"caption\":\"IAC Unternehmensberatung GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/iac-unternehmensberatung-gmbh\",\"https:\\\/\\\/www.xing.com\\\/pages\\\/iacunternehmensberatunggmbh\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/i-a-c.de\\\/en\\\/#\\\/schema\\\/person\\\/c78b1c6cf92aa3d30d0fa915a3cf5d59\",\"name\":\"Kai M\u00fctze\",\"sameAs\":[\"https:\\\/\\\/i-a-c.de\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sick pay for cross-border commuters","description":"Sick pay for cross-border commuters: No fictitious wage tax deduction necessary. Learn more about this topic in our blog!","robots":{"index":"noindex","follow":"follow"},"twitter_misc":{"Written by":"Kai M\u00fctze","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#article","isPartOf":{"@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/"},"author":{"name":"Kai M\u00fctze","@id":"https:\/\/i-a-c.de\/en\/#\/schema\/person\/c78b1c6cf92aa3d30d0fa915a3cf5d59"},"headline":"Sick pay for cross-border commuters","datePublished":"2022-06-14T13:05:47+00:00","mainEntityOfPage":{"@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/"},"wordCount":220,"publisher":{"@id":"https:\/\/i-a-c.de\/en\/#organization"},"image":{"@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#primaryimage"},"thumbnailUrl":"https:\/\/i-a-c.de\/wp-content\/uploads\/2021\/11\/Blog_Geldmuenzen_Balkendiagramm.png","keywords":["belgium","consultation-agreement","covid-19-pandemic","cross-border commuter","cross-border-workers","fictitious wage tax deduction","germany","luxembourg","sick pay","social security law"],"articleSection":["Unkategorisiert"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/","url":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/","name":"Sick pay for cross-border commuters","isPartOf":{"@id":"https:\/\/i-a-c.de\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#primaryimage"},"image":{"@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#primaryimage"},"thumbnailUrl":"https:\/\/i-a-c.de\/wp-content\/uploads\/2021\/11\/Blog_Geldmuenzen_Balkendiagramm.png","datePublished":"2022-06-14T13:05:47+00:00","description":"Sick pay for cross-border commuters: No fictitious wage tax deduction necessary. Learn more about this topic in our blog!","breadcrumb":{"@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#primaryimage","url":"https:\/\/i-a-c.de\/wp-content\/uploads\/2021\/11\/Blog_Geldmuenzen_Balkendiagramm.png","contentUrl":"https:\/\/i-a-c.de\/wp-content\/uploads\/2021\/11\/Blog_Geldmuenzen_Balkendiagramm.png","width":1024,"height":400,"caption":"Balkendiagramm"},{"@type":"BreadcrumbList","@id":"https:\/\/i-a-c.de\/en\/sick-pay-for-cross-border-commuters\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/i-a-c.de\/en\/"},{"@type":"ListItem","position":2,"name":"Sick pay for cross-border commuters"}]},{"@type":"WebSite","@id":"https:\/\/i-a-c.de\/en\/#website","url":"https:\/\/i-a-c.de\/en\/","name":"IAC Unternehmensberatung","description":"International Assignment Consulting - Ihr Partner f\u00fcr Global Mobility","publisher":{"@id":"https:\/\/i-a-c.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/i-a-c.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/i-a-c.de\/en\/#organization","name":"IAC Unternehmensberatung GmbH","url":"https:\/\/i-a-c.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/i-a-c.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/i-a-c.de\/wp-content\/uploads\/2020\/01\/IAC-International-Assignment-Consulting-Logo-2.jpg","contentUrl":"https:\/\/i-a-c.de\/wp-content\/uploads\/2020\/01\/IAC-International-Assignment-Consulting-Logo-2.jpg","width":800,"height":800,"caption":"IAC Unternehmensberatung GmbH"},"image":{"@id":"https:\/\/i-a-c.de\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/iac-unternehmensberatung-gmbh","https:\/\/www.xing.com\/pages\/iacunternehmensberatunggmbh"]},{"@type":"Person","@id":"https:\/\/i-a-c.de\/en\/#\/schema\/person\/c78b1c6cf92aa3d30d0fa915a3cf5d59","name":"Kai M\u00fctze","sameAs":["https:\/\/i-a-c.de"]}]}},"_links":{"self":[{"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/posts\/11381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/comments?post=11381"}],"version-history":[{"count":1,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/posts\/11381\/revisions"}],"predecessor-version":[{"id":11384,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/posts\/11381\/revisions\/11384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/media\/10222"}],"wp:attachment":[{"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/media?parent=11381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/categories?post=11381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/i-a-c.de\/en\/wp-json\/wp\/v2\/tags?post=11381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}