How staff leasing to Germany works
The whole point of the staff leasing (Arbeitnehmerüberlassung) is that you lease employees to other companies in Germany (freelancers cannot be leased). In order to apply for a German staff leasing permit, you must first have a Temporary Employment Agency arranged in Slovakia. The whole process on the German side then takes about another 2 months, which is a time-consuming and complicated process overall. But we will be happy to guide you through it and help relieve you of the paperwork associated with applying for a licence.
It is important to note that when leasing staff to Germany, payroll tax must be paid in Germany from the first day of the lease. This is where staff leasing differs from a simple secondment, where payroll tax stays in the sending country unless certain time limits are exceeded.
In case of staff leasing, you must also comply with the minimum wage regulations and provide at least the same favourable working conditions as comparable employees in the user employer’s business.
Frequently asked questions
Is it necessary to report employees to the customs authorities even in case of staff leasing?
Similarly to secondment of employees to Germany, in case of staff leasing, you must register them with the customs authorities before they start work.