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Arbeiten von Zuhause: was bedeutet das für Ihre Mitarbeiter - die Grenzgänger, Mehrfachbeschäftigten oder jene Mitarbeiter, die entsendet wurden - aus sozialversicherungsrechtlicher Sicht?

March 30, 2020

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In diesen schwierigen Zeiten der schnellen globalen Ausbreitung des Covid-19-Virus sind viele Mitarbeiter gezwungen von Zuhause zu arbeiten. Täglich  erreichen uns sehr viele Anfragen entsandter Mitarbeiter oder Grenzgänger hinsichtlich der sozialversicherungsrechtlichen Auswirkungen.
 
Die gute Nachricht ist, dass der GKV Spitzenverband bestätigt hat, dass es für Grenzgänger, Entsandte und ‚multi-state‘ Arbeitnehmer, die jetzt vorübergehend – ganz oder teilweise - ihre Tätigkeit von  Zuhause aus ausüben müssen, keine Änderung des Anwendbaren Sozialversicherungsrechts gibt.
 
Der GKV teilte mit, dass eine A1 oder Entsendebescheinigung lediglich dann erforderlich ist, wenn im Wohnstaat tatsächlich ein Nachweis über die Anwendung der deutschen Sozialversicherungsrechtsvorschriften gefordert werden sollte. Dann kommt die Ausstellung einer A1-Bescheinigung gemäß VO (EG) Nr. 883/2004 zur Koordinierung der Systeme der sozialen Sicherheit in Betracht.
 
Mehrfachbeschäftigung: gewöhnlich in mehreren Mitgliedstaaten tätige Mitarbeiter
 
Laut GVK, für Mitarbeiter, die normalerweise gewöhnlich in mehreren Staaten tätig sind ergeben sich durch eine vorübergehend andere Verteilung der Arbeitszeit keine Änderungen hinsichtlich des anwendbaren Sozialversicherungsrechts (Artikel 13 VO (EG) Nr. 883/2004). Ausgestellte A1-Bescheinigungen bleiben weiter gültig.
 
Unterbrechung und/oder Verschiebung der Mitarbeiterentsendung in einen anderen EU Mitglieds- oder Sozialversicherungsabkommensstaat
 
Der GVK teilte ebenfalls mit,  dass Unternehmen die Behörde in Kenntnis setzen und   grundsätzlich eine neue A1 oder Entsendebescheinigung beantragen müssen, wenn:
 
  • die Unterbrechung einer Entsendung voraussichtlich länger als zwei Monate dauern soll (es ist möglich, dass gemäß Sozialversicherungsabkommen ein längerer Zeitraum gilt);
  • sich das Ende des Auslandseinsatzes insgesamt nach hinten verschiebt.
 
Täglich verfolgen wir alle weiteren Entwicklungen und werden Sie über die Auswirkungen auf Ihre Mitarbeiter und Sie, als Arbeitgeber, weiter informieren. Für weitere Informationen oder konkrete Fallberatung, stehen wir Ihnen sehr gern zur Verfügung.

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