Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links). The wages for marginal part-time employment are always taxable. The ...
The tax authorities offer employers who are unable and for whom it is unreasonable to electronically access the wage tax deduction features of their employees a substitute procedure (so-called 'hardship rule'). For this purpose, the employer must ...
1. Tax class VI instead of the actually applicable tax class Possible cause: The employer mistakenly did not set the 'main employer' indicator when registering the employee in the ELStAM database. Solution: The employer has to deregister the ...
The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM). Employees with an employment relationship in the transitional area are subject to compulsory ...
You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI.
Au pairs who are not citizens of a member state of the European Union (EU member state) or of Iceland, Liechtenstein, Norway or Switzerland have a residence permit for the purpose of au Apply for pair employment. After registering at the registration ...
Are you a civil servant working for a German employer and would like to stay in Germany for an extended period? Here you can find out how to apply for a settlement permit.
If you have been sentenced to evacuate your apartment and the eviction is imminent (an eviction date has been set by the bailiff), you can apply for eviction protection no later than 2 weeks before the eviction date.
The ELStAM database differentiates between the main employer and a secondary employer. Main employer: Only the main employer is entitled to tax the employee's wages with tax class I to V and to receive the corresponding electronic wage tax deduction ...
The tax authorities carry out a machine check of the employer status for all employers without exception. Please note the following: Registrations for which no employer status is recognized at the time of the automated check will be rejected with ...
If you receive citizen's allowance and have difficulties finding a job due to your personal life situation, you can take advantage of advice and support services.
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer, which is not managed in Hamburg for income tax purposes and for whom there is a permanent ...
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer, which is not managed in Hamburg for income tax purposes and for whom there is a permanent ...
There are many circumstances that cause a change in the wage tax deduction criteria for the employee or make it necessary (e.g. marriage, birth of a child, joining or leaving church). These changes are implemented in the ELStAM procedure ...
If you receive citizen's allowance and are aiming to become self-employed or are already self-employed, you can receive support for the necessary purchases of material goods as well as advice and training.
If you employ people who work from home or pass on homework through intermediaries, so-called intermediaries, you must send the competent authority a list with the names of the people every six months
If you employ people who work in a third-party facility with X-ray equipment or stray radiation sources, you must report this in writing. This applies to you if you work in third-party systems yourself.
Do you have a residence permit for international, humanitarian, or political reasons? Find out how you can apply for a settlement permit after five years here.
If you want to dismiss a person with special protection against dismissal, you can apply for this protection against dismissal to be lifted under certain conditions.
If you receive citizen's allowance and you become self-employed or take up a job subject to social insurance contributions, you can receive start-up money.
If you wish to terminate the employment of a severely disabled person or person with an equivalent disability, you must apply for approval from the Integration Office before issuing the notice of termination.
Here you will find information about vacant positions in the Ministry of Culture and Media or internships or placements, as well as information on the application process.
If you want to do an internship or internship at the Ministry of Culture and Media. We do not arrange internships at museums, theaters or other independent cultural institutions in Hamburg. To do this, please contact the respective institution directly.
The State Occupational Safety and Health Inspectorate has the legal mandate to monitor occupational safety in Hamburg companies and to advise and support companies in occupational health and safety.
If you handle explosive substances or want to operate traffic in a commercial area and you already have a permit for these offenses under the Weapons Act, you do not need a permit under the Explosives Act.
A waste officer or company officer for waste advises the entrepreneur or operator of a plant and the employees in all matters that have to do with recycling management and waste disposal in the company.