Question 1

Can a foreign company employ staff directly in Germany?

Accepted Answer

Direct employment can be possible. Employer obligations include confirming the applicable employment model, registration duties, wage tax position and social security rules before processing starts. Cross-border circumstances can change the required setup.

Question 2

Which employer identifier is needed for German social security reporting?

Accepted Answer

The Betriebsnummer, the establishment number, is used in the social security notification procedure. A company based outside Germany may first need an Unternehmensnummer from the statutory accident insurance institution because the company number is generally required for the application.

Question 3

When should ELStAM data be prepared for a new employee?

Accepted Answer

The company needs the employee's date of birth, tax identification number and classification as a main or secondary employment relationship for the ELStAM procedure. These details should be available before salary processing begins.

Question 4

When does a foreign employer need a German-based authorised representative?

Accepted Answer

The requirement applies within the scope of section 28f(1b) SGB IV to companies based outside Germany. The representative keeps remuneration records in Germany and supports the related social security audit obligations.

Question 5

Who provides recurring payroll changes after the first payroll run?

Accepted Answer

The employing company remains responsible for timely and complete information about salary changes, absences, benefits, working time and employment changes. The agreed interface converts these inputs into a controlled monthly process.

Which payroll obligations must foreign employers clarify before hiring employees in Germany?

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