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Employees in Germany receive a net wage or salary from which tax and social security contributions have already been deducted.
The employer withholds the tax that the employee is required to pay and transfers the money directly to the tax authority. All employees must be registered with the local tax authority.
In order to meet the social security obligations, the employer withholds the necessary social security contributions after calculating the gross wage and transfers them to the relevant health insurance company.
An example:
The obligations to the various branches of the social security system – especially the employer’s duty to report all the necessary employee data – mean that the employer must maintain wage and salary documents, including wage and salary accounts, for all employees.
A number of links and references relating to content issues and procedures can be found on the website of the German Social Insurance.
Since January 1, 2006, notifications to the social security system regarding personnel changes (such as new hires) can only be submitted using automatic payment settlement programs or authorized devices for filling out forms.
German Social Insurance (Deutsche Sozialversicherung)
To complement general social legislation and the associated advisory and service infrastructure in Germany, North Rhine-Westphalia provides additional services.
To ensure that employers can meet the legal requirements for the protection of employees at the workplace, the state of North Rhine-Westphalia has set up advisory centers at the five regional governments. Here, companies and employees can obtain advice on all matters relating to health and safety at work. In addition, the State Institute for Health and Safety at Work provides scientific information on related topics.
Further information at:
Science and technology are constantly producing new knowledge which affects the world of work. To be able to remain competitive in the market, companies need employees who are prepared to undergo further training. With the Education Check, North Rhine-Westphalia provides both employers and employees with an incentive to take advantage of professional training opportunities. The Education Check is aimed at small and medium-sized companies with a maximum of 250 employees who have a particular demand for further training. When a company's employees undergo further training, the state of North Rhine-Westphalia covers half of the cost – to a maximum of 500 euros per Education Check.
Throughout the state, there are around 175 counseling centers providing detailed advice.
Further information at:
In Germany, the federal states are responsible for the regulation of the store opening times. Since 2007, the following rules have applied in North Rhine-Westphalia: From Monday to Saturday, business proprietors can determine their opening times without any restrictions. Sunday is protected on principle and not a sales day. However, cities and municipalities have the possibility to determine special openings for up to six Sundays a year.
This does not affect conditions for employees with regard to labor law.
Further information at:
weiterführende/zusätzliche Infos
