Ask a tax advisor on the topic of Payroll

AG Austria Workplace Germany AG shares

August 5, 2015 | 25,00 EUR | answered by StB Patrick Färber

Hello,
I would like to enter into an employment relationship with an employer from Austria. The workplace is exclusively in Germany from my home office in Germany.

In the contract, it is formulated as follows: The employer guarantees that the income tax, pension insurance and unemployment insurance will be paid to the competent tax office and the social security contributions (health insurance and long-term care insurance) will be transferred to the statutory health insurance.
It is further formulated: The employee bears the contributions for private health insurance and long-term care insurance. The employer pays the employer's share of health insurance and long-term care insurance directly to the employee.

Can I expect any disadvantages compared to a German employer?

Best regards

StB Patrick Färber

Only slight disadvantage in that no subsidy to the private health insurance will probably be paid? The regulations are even better implemented in the case of a foreign employer, as the income tax is also deducted. In such constellations, the employee usually has to take care of income tax prepayments themselves (if the employer has no other connection in the country). Best regards, StB Färber