Contractor Compliance

Contractor Compliance

Companies have a wide range of options when it comes to structuring forms of employment and gainful employment. It is therefore not surprising that non-classical employment relationships have become an integral part of corporate structures. Companies benefit from the flexibility, but this in turn also entails high risks: Back-payments of social security contributions and taxes, fines, investigations by public prosecutors or the personal liability of managers. The employer must therefore always keep an overview, plan carefully and monitor continuously.

Due to the rapid changes in the world of work, legal reforms and landmark court decisions, contractor compliance plays an ever-increasing role in companies. An update from time to time is therefore indispensable.

Like the previous edition, the 2nd edition looks at the use of external staff in a tried and tested manner from all perspectives of the legal fields that set the tone here. Due to the joint presentation of labour law, social law, tax law, criminal law and their interactions, the handbook is particularly practical. The relevant questions are dealt with in a solution-oriented and comprehensible manner on the basis of the uniform facts of life.

In the newly revised second edition, the authors take into account the latest legal developments and adapt their practical recommendations and contractor compliance strategies to current practice and reforms, such as the status determination procedure.

The trend in practice to use employee leasing as an avoidance strategy is dealt with on the basis of typical issues. In addition, the new edition also contains current supreme court decisions following the 2017 AÜG reform, such as the BAG's crowdworker decision, the BSG's fee-based doctor decision and two important BGH rulings on Section 266a of the Criminal Code.