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Undeclared work message

According to the Undeclared Work Act of 23.07.2004, undeclared work is carried out by those who provide or have carried out services and

  1. withholds social security contributions as an employer, entrepreneur or self-employed person subject to insurance by breach of his reporting, contribution or record-keeping obligations;
  2. evaded or shortened as a taxable person,
  3. as a recipient of social benefits (e.g. unemployment benefit, unemployment benefit 2, social assistance) does not fulfil its statutory obligations to notify the social security institution, in particular does not indicate that he has taken up work,
  4. as a trader has not complied with his obligation to notify the trade (Section 14 of the Trade Code) or has not acquired the required travel trade card (Section 55 of the Trade Code),
  5. as a self-employed person, he carries out a trade which is subject to authorisation without being registered in the craft role (Section 1 Of the Crafts Code).

Undeclared work offences listed in Points 1-3 shall be examined by the Customs Administration. If you have any questions, please contact your local customs office. Further information can be obtained from the Department of Financial Control of Undeclared Work at the Cologne Finance Directorate or on the Internet at the websites listed below.

Violations of trade and trade law (Nos 4 and 5) are prosecuted by the municipal anti-illegal labour authorities. These are usually the counties, county-free cities and large independent cities. The employees of the Lower Saxony Ministry of Economic Affairs, Labour and Transport in the government representations are responsible for coordinating the fight against black labour in the field of trade and trade law, which you can also contact via the e-mail address Schwarzarbeitsbekaempfung@mw.niedersachsen.de. For data protection reasons, it is not possible to provide feedback on your information.

Assistance from relatives or life partners, for convenience, through neighbourhood assistance or self-help, will continue to be permitted if they are not directed towards profit in a sustainable manner.

The consequences

Anyone who commissions or performs undeclared work, evades taxes, fails to pay social security contributions or sneaks social benefits, commits an offence punishable by a fine or, in serious cases, a custodial sentence of up to 10 years. Can. Undeclared work, which is prosecuted as an administrative offence, can be fined up to 300,000 euros.

In addition, in many cases there is a risk of exclusion of public contracts.

What can I do?

Undeclared work does a lot of damage. Therefore

  • do not work in black,
  • do not employ undeclared workers,
  • be attentive and inform the relevant anti-illegal labour authorities.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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