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Teil 4 der Serie: A1-Antrag Mehrfachbeschäftigung - was Sie wissen sollten.

October 31, 2019

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Willkommen bei unserer neuen Serie für den Mittelstand zum Thema Mitarbeiterentsendung und Compliance! In unserem vierten Artikel greifen wir die wichtigsten Punkte zur Mehrfachbeschäftigung aus sozialversicherungsrechtlicher Sicht auf.

Teilen Sie uns gerne Ihre Herausforderungen zur A1-Bescheinigung mit und wir werden diese in zukünftigen Beiträgen adressieren.

Die A1-Bescheinigung gilt als ein Entsendeausweis, der bestätigt welches Sozialsystem für einen entsandten Mitarbeiter zuständig ist. Grundsätzlich unterliegt eine Person den Sozialversicherungsvorschriften jenes Staates, in dem die Tätigkeit, selbständig oder nicht-selbständig, ausgeübt wird (Territorialitätsprinzip). Durch die A1-Bescheinigung wird vermieden, dass bei einer Entsendung Sozialversicherungsbeiträge gleichzeitig in zwei EU-Staaten fällig werden. 

Wann üben Arbeitnehmer eine Erwerbstätigkeit in mehreren Mitgliedstaaten aus?

Arbeitnehmer üben eine Erwerbstätigkeit gewöhnlich in mehreren Mitgliedstaaten aus, wenn - bezogen auf die kommenden 12 Monate - davon auszugehen ist, dass sie zum Beispiel für ihren Arbeitgeber regelmäßig (mindestens an einem Tag im Monat oder an mindestens fünf Tagen im Quartal) in Deutschland und auch in einem bestimmten anderen Mitgliedstaat arbeiten.

Auch wenn Arbeitnehmer beispielsweise bei zwei Arbeitgebern beschäftigt sind (z.B. Vorstandsmitglied in Tochterunternehmen im Ausland), und für diese Unternehmen in unterschiedlichen Mitgliedstaaten arbeiten, üben Arbeitnehmer laut Gesetz ihre Erwerbstätigkeit gewöhnlich in mehreren Mitgliedstaaten aus.

Dies gilt selbst dann, wenn es sich bei einer dieser Beschäftigungen um eine geringfügige Beschäftigung handelt.

Wo muss man eine A1-Bescheinigung beantragen, wenn Arbeitnehmer eine Erwerbstätigkeit in mehreren Mitgliedstaaten ausüben?

Wenn Arbeitnehmer ihre Erwerbstätigkeit gewöhnlich in mehreren Mitgliedstaaten ausüben, sollten sie sich an die zuständige Stelle ihres Wohnstaates wenden. Sie stellt fest, welcher Mitgliedstaat für ihren sozialen Schutz zuständig ist.

Sofern Arbeitnehmer ihre Erwerbstätigkeit gewöhnlich in mehreren Mitgliedstaaten ausüben und in Deutschland wohnen, ist der GKV-Spitzenverband, DVKA für die Feststellung des anwendbaren Rechts zuständig. Soweit die deutschen Rechtsvorschriften gelten, erhalten Arbeitnehmer von hier auch die A1-Bescheinigung.

Für die verschiedenen Fallgestaltungen einer gewöhnlichen Erwerbstätigkeit in mehreren Mitgliedstaaten stehen unterschiedliche Anträge/Fragebögen zur Verfügung. Diese finden Sie hier.

 
Weitere Informationen zu aktuellen Entwicklungen finden Sie hier:

A1 Certificate of Social Security Coverage No Longer Required for Short Notice or Short-Term Business Travel to Germany

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

 

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