Serie für den Mittelstand: EU Meldepflichten - was beinhaltet die EU Dokumentenaufbewahrung?
November 21, 2019

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By: Audrey Morew
Willkommen bei unserer neuen Serie für den Mittelstand zum Thema Mitarbeiterentsendung und Compliance! In unserem siebten Artikel greifen wir die wichtigsten Punkte zur Daten- und Dokumentenaufbewahrung im Kontext der EU Meldepflichten auf.
Teilen Sie uns gerne Ihre Herausforderungen zu den EU Meldepflichten mit und wir werden diese in zukünftigen Beiträgen adressieren.
Die europäische Gesetzgebung (die so genannten Entsenderichtlinien) erlaubt EU Mitgliedstaaten verwaltungstechnische Kontrollmaßnahmen im Rahmen der Mitarbeiterentsendung einzurichten, um eine effektive Überwachung zur Einhaltung der Meldeverpflichtungen sicherzustellen.
Hinzu kommt, dass die Anforderungen an die Dokumentenspeicherung komplexer werden, da hohe Strafen mit der Nichterfüllung der Anforderungen verbunden sind.

In den meisten Mitgliedsstaaten müssen Arbeitgeber folgende Dokumente aufbewahren:
- Arbeitsvertrag
- Gehaltsnachweis
- Nachweis über Arbeitszeiten
- Zertifikat bezüglich der Gesetzgebung zur anwendbaren Sozialversicherung (z.B. A1-Bescheinigung)
- Kopie der Meldung
Wie sollten die Dokumente aufbewahrt werden?
Die EU-Mitgliedstaaten verfolgen unterschiedliche Ansätze: in den meisten Ländern werden die Dokumente digital akzeptiert, in manchen Ländern jedoch nur in Papierform.
Die Fristen sind unterschiedlich, zum Beispiel:
- Österreich: bis zur Rückkehr des entsandten Mitarbeiters
- Frankreich: bis zu 5 Jahren nach Rückkehr des entsandten Mitarbeiters
- Belgien: bis zu 1 Jahr nach Rückkehr des entsandten Mitarbeiters
- Luxemburg: bis zur Rückkehr des entsandten Mitarbeiters
- Nicht durch das Gesetz festgelegt: Malta, Slowakei, Litauen
Grundsätzlich können Übersetzungen der Dokumente notwendig sein, wenn diese nicht in lokaler Sprache vorliegen. Dies variiert von Mitgliedstaat zu Mitgliedstaat und kann im Ermessen der Behörden angefragt werden.
Überarbeitung der EU-Entsenderichtlinie
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