Show undeclared work
Description
Undeclared work is performed by a person who, in the provision or commissioning of services and work to a considerable extent:
- as an employer, entrepreneur or self-employed person subject to compulsory insurance, does not fulfil its obligations under social security law to report, contribute or record,
- fails to fulfil his tax obligations as a taxable person,
- as a recipient of social benefits, does not fulfil notification obligations towards the social security provider,
- does not comply with its obligation to notify the start of the independent operation of a standing trade (§ 14 of the Industrial Code) or
- has not acquired the required itinerant trade card (§ 55 of the Industrial Code),
- independently operates a craft subject to authorisation as a standing trade without being entered in the register of craftsmen (§ 1 of the Crafts Code).
What is not undeclared work?
Undeclared work is not a non-sustainable service or work aimed at profit, which is provided by relatives or life partners, out of courtesy, by way of neighbourly help or by means of self-help.
The administrative districts and independent cities are responsible for the following violations under the Undeclared Work Prevention Act, if services and works are provided or commissioned to a considerable extent:
- Exercise of a business without business registration
- Carrying out itinerant business without a licence
- unauthorised exercise of trade (no entry in the register of craftsmen).
The competent supervisory authority and coordination office for combating undeclared work in the state of Saxony-Anhalt is the State Administration Office.
Customs - Financial Control of Undeclared Work - is responsible for prosecuting undeclared work in connection with abuse of benefits, tax evasion and violations of social security reporting, contribution or recording obligations.
The text was automatically translated based on the German content.
