Employers Guidelines are very important because employers in Germany bear a lot of responsibility. They need to take care of the correct wage tax and the social security payments. Auditors of the tax office or of the social security organizations will most likely make the employer pay if payments had been too low and not address their claims to the employees. It can even be an offense if an employer pays the monthly wage or social security payment too late. Germany is very strict when it comes to the protection of employees. Please see the details for guidelines for employers in Germany in the following articles:
1. Company registration number
2. Employer´s liability insurance
3. Social Security System
4. Health insurance
5. Pension insurance
6. Unemployment insurance
7. Care insurance
8. Accident insurance
9. Contribution rate
10. Wage tax
11. Minimum wage
If you are a director of a company (e. g. GmbH or UG) you must also be aware of the fact that even if the company is considered the employer you as the director will be liable for taking care of the compliance. So it will not only be in the interest of the company but also in your own interest to know and keep up with the specific German rules.
If you also speak German please find further interesting tax topics on my German homepage by clicking here.
Please contact me if I may give you further explanations.