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Social security obligation does not automatically apply to one-person companies

Social security obligation does not automatically apply to one-person companies

The establishment of a one-person company does not exempt nursing staff and other professional groups from their own social security obligations. This was decided by the judges of the Federal Social Court (BSG) in three appeal proceedings at the end of July (Ref.: B 12 BA 1/23 R, B 12 R 15/21 R and B 12 BA 4/22 R) and referred to the fact that the contractual agreements and their implementation in the

Apprenticeship as a tax clerk (m/f/d)

Apprentice wanted!

Apprenticeship as a tax assistant (m/f/d) As an established law and tax firm in Eschborn, we are offering an apprenticeship as a tax assistant (m/f/d) from September 2023. We are looking for motivated and committed trainees (m/f/d) who are interested in starting their professional career in our firm. As a trainee with us, you will have the opportunity to gain valuable practical experience in an international client environment.

Statutory minimum wage - what employers need to consider

Statutory minimum wage: What employers should consider now

The statutory minimum wage was raised in several stages in 2022. The first increase took place on January 1 to 9.82 euros, followed by the last increase to date on October 1, 2022 to 12.00 euros. Further increases are already planned. The Minimum Wage Commission has proposed the following values for this: next increase on January 1, 2024 to an expected 12.41 euros; a further increase on January 1, 2025 to an expected 12.82

Current judgment

Insurance obligation in dependent and independent employment relationships - judgment

Was a worker (in the lawsuit as a defendant) first subject to compulsory insurance for health, long-term care and pension insurance as well as under employment promotion law due to his work for a company (in the lawsuit as the plaintiff) in the period from March 2012 to April 30, 2014? This question was dealt with at the beginning of the year by the Berlin-Brandenburg Regional Social Court (judgment of 26.01.2023, L 4 KR

Remaining vacation upon termination: Successfully enforce your claims!

Remaining vacation upon termination: Successfully enforce your claims!

Is the end of your employment relationship fast approaching, but you still have plenty of vacation days left? Then you should definitely read our summary on the topic of „Remaining leave on termination“! There are a few important tricks to bear in mind here too, so that you can leave your existing employment relationship in the best possible way and avoid losing vacation or money.
Drunk driving with an e-scooter can cost a driver's license

Drunk driving with an e-scooter can cost a driver's license

Anyone who rides the e-scooters that are widely used in city centers while drunk is generally unfit to drive a motor vehicle. This was recently decided by the Higher Regional Court (OLG) of Frankfurt am Main in a much-noticed ruling. E-scooters are therefore treated in the same way as other vehicles such as cars or bicycles. They cause congested sidewalks, annoyed cyclists and motorists and were

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