With a laptop on vacation, meetings with a view of the sea or mountains and a walk on the beach after work – the business develops into an attractive model for employees. But does this trend easily comply with the requirements of labor law? An overview of what employers need to know.
Written by guest author Volker Gorzel
After the long lockdown period, in which many people lived and worked at the kitchen table, many people want a change of scenery. The pandemic has shown that too mobile work It works well for many people, contrary to initial concerns.
On a strong rise: a coexistence between vacation and work, also called “work”.
What companies should pay attention to
If the employee expresses his wish Extending leave residency through remote work Or if companies want to offer this opportunity to their employees as an advantage, some points should be clarified beforehand.
If the planned work is no longer temporary in nature, so the employee wants it Longer time outside Remains, this can have an impact on applicable social security and tax law. Note: Work must be within European Union Happening, the following conditions apply German Social Security Law:
- As for the will A quarter of the working time His performance continues in Germany or
- no Employer’s headquarters like this basic accommodation of an employee in Germany.
Other Labor Law Issues
If these conditions do not apply or work in Countries outside the European Union The legal status has not been definitively clarified. It is currently assumed that workplace law It is applied. The result will be: country specific rules and regulations, for example on salary requirements, working hours and Publication of regulationsunable.
Work permits and entry requirements
from without Work Permit Work abroad is subject to civil and criminal law.
In addition, he must employment contract Amended, even if the contract contains a clause on mobile work. This usually refers to the workplace in Germany. If this is the case, the corresponding Addition or modification agreement completed.
The question also arises When the employee should work, If its destination is approximately on the other side of the globe.
Companies should pay special attention to the risks Setting up a company abroad. This goes hand in hand with far-reaching administrative commitments. Then the employer often has to withhold wage tax, for example, or a corresponding payment receipt must be prepared for the foreign country. The supposedly simple prospect of working with a laptop anywhere in the world increases the risk of inadvertent justification to companies and tax authorities in Germany and abroad, as this topic is being sensitized.
Income Tax / Payroll Tax
workers can income tax obligations If they work abroad. In addition, the business owner can subject himself to income tax.
Questions about Compulsory social insurance. Could voluntary stay abroad lead to more social security obligations? What effect does this have on care in case of illness. Do employees have regular access to health insurance benefits?
As in the home office, businesses must also ensure compliance with data protection to take care of b.
The concept of Workation is still in its infancy. It is currently standing business model work It is still in its infancy. Before employees pack their bags, all detailed questions should be clarified to avoid nasty surprises. So remote pioneers must have legal and regulatory aspects that are vetted by a lawyer at an early stage. Then a smooth operation is ensured and work can begin.