Source: BUS Sachsen-Anhalt (Linie6Plus)

Show undeclared work

Description

Undeclared work is performed by anyone who, when providing or commissioning services and work to a significant extent

as an employer, entrepreneur or self-employed person subject to compulsory insurance, fails to fulfill their social security reporting, contribution or record-keeping obligations,
as a taxpayer does not fulfill his tax obligations,
as a recipient of social benefits, fails to fulfill notification obligations towards the social benefits provider,
fails to comply with its obligation to notify the commencement of the independent operation of a standing trade (Section 14 of the Trade, Commerce and Industry Regulation Act) or
has not acquired the required traveling trade license (§ 55 of the Trade, Commerce and Industry Regulation Act),
independently operates a craft requiring a license as a standing trade without being entered in the register of craftsmen (§ 1 of the Crafts Code).

What is not illegal employment?
Undeclared work does not include services or work performed by relatives or life partners, as a favor, by way of neighborly help or by way of self-help that is not aimed at sustainable profit.

Responsible body

The administrative districts and independent cities are responsible for the following violations under the Act to Combat Clandestine Employment if they involve the provision or commissioning of services and work on a significant scale:

Exercising a trade without a business registration
Traveling trade without a permit
unauthorized trade (no entry in the trade register).

The competent supervisory authority and coordination office for combating illegal employment in the state of Saxony-Anhalt is the State Administration Office.

Customs - Financial Control of Undeclared Work - is responsible for the prosecution of undeclared work in connection with the misuse of benefits, tax evasion and breaches of social security reporting, contribution or recording obligations.