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 ...
Do you want to start your professional life as a teenager? If so, you must be examined by a doctor before starting work. For this you need a so-called examination authorization certificate, which you can get from the responsible district office.
