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Serie für den Mittelstand: EU Meldepflichten - was beinhaltet die EU Dokumentenaufbewahrung?

November 21, 2019

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  • GermanyGermany

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Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

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Frankfurt, Germany

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Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

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[email protected]

T:+49 69 506 029410

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Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

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[email protected]

T:+49 69 506 029410

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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.

 
Welche Dokumente müssen Arbeitgeber aufbewahren? 

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.

Wie lange nach Ende der Entsendung sollten die Dokumente aufbewahrt werden?

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
 
Ist eine Übersetzung der Dokumente notwendig?

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.

Weitere Informationen zu aktuellen Entwicklungen finden Sie hier:

Überarbeitung der EU-Entsenderichtlinie

Wir brauchen faire Bedingungen

EU Measures to Combat Social Dumping: An Overview in Context of Posted Workers

Posted Workers Compliance and AI Social Security Certificates: The Current Status Quo Presents an Ambiguous Picture

Country / Territory

  • GermanyGermany

Related contacts

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029410

Related offices

  • Frankfurt

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029410

Related offices

  • Frankfurt

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029410

Related offices

  • Frankfurt

Share

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  • Facebook
  • LinkedIn

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