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• Compulsory contributions• Being a psuedo-employee (Scheinselbstständigkeit)• Invoicing• Expenses• Flat rates• So-called „special“ expenses• Income Tax• Charging VAT (Mehrwertsteuer)• Putting a contract together• Any other points
19 April 2023 2MELTA Red Tape Talk
Versicherungspflichtig sind selbständig tätige(§ 2 SGB VI Selbständig Tätige) • Lehrer und Erzieher, die im Zusammenhang mit ihrer selbständigen
Tätigkeit keinen versicherungspflichtigen Arbeitnehmer beschäftigen• Pflegepersonen, die in der Kranken-, Wochen-, Säuglings- oder
Kinderpflege tätig sind und im Zusammenhang mit ihrer selbständigen Tätigkeit keinen versicherungs-pflichtigen Arbeitnehmer beschäftigen
• Hebammen und Entbindungspfleger• Seelotsen der Reviere im Sinne des Gesetzes über das Seelotswesen...
19 April 2023 3MELTA Red Tape Talk
Compulsory pension contributions• Where/Who do I have to pay?• How much do I have to pay?• What about back payments?• Could I be caught?• Can I get my money back?
19 April 2023 4MELTA Red Tape Talk
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Ursula von der Leyen‘s Plans
Compulsory pension insurance for all freelancers?
When?
How much?
Yes!!!
From 2013
Depends on your age and sex
• To ensure you have the minimum pension of €660 a month you will have to pay approx:
Females
30-35 €139-€177
36-40 €177-€23241-45 €232-€314
46-50 €314-€449
Source: TRAINERVersorgung e.V., www.trainerversorgung.de19 April 2023 MELTA Red Tape Talk 6
Males
30-35 €116-€164
36-40 €164-€213
41-45 €213-€288
46-50 €288-€410
• What does Scheinselbständigkeit mean?• Can a freelance English teacher be classified as
being scheinselbständig?
19 April 2023 MELTA Red Tape Talk 7
Other compulsory insurances
• Health insurance (Krankenversicherung)
• Nursing care insurance (Pflegeversicherung)
19 April 2023 MELTA Red Tape Talk 8
Should-have insurances?• Liability insurance
(Haftpflichtversicherung)• Personal accident insurance
(Unfallversicherung)• Additional dental care insurance, etc.
(Zahnzusatzversicherung)
19 April 2023 MELTA Red Tape Talk 9
Invoicing• What information do you have to include on
every invoice you write?
19 April 2023 MELTA Red Tape Talk 10
„...remember a billion dollars isn‘t what it used to be.“Jean Paul Getty
19 April 2023 MELTA Red Tape Talk 11
Expenses• Costs of an office• Office equipment, furniture, etc.• Stationery• Travel expenses• Course books, etc.• Telephone, fax, etc.• Postage• Bank charges• Accountant
19 April 2023 MELTA Red Tape Talk 12
Continued...
Expenses (continued)
• Teacher training courses• Membership fees to MELTA, IATEFL,
etc.• Work-related conferences• Your car, motorbike and/or bicycle• Being away from home longer than
eight hours• So-called ‚special‘ expenses
19 April 2023 MELTA Red Tape Talk 13
Low value assets (geringwertige Wirtschaftsgüter, GWG)
• Expenses for things costing ≤€410 net can either be set off immediately or you can put all expenses costing >€150 and <€1,000 net in a pot and write them off at 20% a year for 5 years.
19 April 2023 MELTA Red Tape Talk 14
19 April 2023 MELTA Red Tape Talk 15
Other assets Goods costing more than €410 (or €1,000 depending on which system you opt for) have to be written off over different periods of time.
How long does it take to write these things off?• PC• Car• Office furniture• CD Player • Standard software• Bicycle• Fax• Flag pole
19 April 2023 MELTA Red Tape Talk 16
• PC = 3 years• Car = 6 years• Office furniture = 17 years• CD Player = 7 years• Standard software = 3 years• Bicycle = 7 years• Fax = 6 years• Flag pole = 10 years
19 April 2023 MELTA Red Tape Talk 17
Flat rates for travel• by car, €0.30 per km• by motorbike or scooter,
€0.13 per km• by moped, €0.08 per km• by bike, €0.05 per km
19 April 2023 MELTA Red Tape Talk 18
19 April 2023 MELTA Red Tape Talk 19
Flat rates for being away from home• Less than 8 hours, €0.00• More than 8, but less than 14 hours, €6.00• More than 14, but less than 24 hours, €12.00• More than 24 hours, €24.00
19 April 2023 MELTA Red Tape Talk 20
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Source: http://www.steuer-schutzbrief.de/steuertipp-rubriken/steuer-tipps/artikel/tabelle-reisekosten-im-ausland-pauschalen-erklaerungen-alle-laender.html
Flat rates for being on business outside Germany
Special Expenses (Sonderbetriebsausgaben)
• Pension contributions• Health insurance
19 April 2023 MELTA Red Tape Talk 23
There are limits as to how much you can set off and these seem to vary from year to year (as does what you can set off, e.g. in 2009 you could set off nursing care insurance and liability insurance, but you can‘t now).
Income tax (Einkommensteuer)
19 April 2023 MELTA Red Tape Talk 24
Charging VAT (Mehrwertsteuer)
• You don‘t have to (and shouldn‘t) charge MwSt unless your turnover goes above €17,500.
• The tax office will not inform you that you should start charging MwSt on your invoices.
• If you put MwSt on one bill, you have to charge it on all your bills for that year and pass any MwSt you have collected minus the MwSt you pay to the tax office.
19 April 2023 MELTA Red Tape Talk 25
What should you include in a contract?• Type of course(s) you will teach• Where you will teach them• When you will teach them, e.g. times, days• The duration of the course, e.g. 24 U.E.• Price per U.E.• When you will bill, i.e. in advance/arrears, at the
end of the month• When/How much you will charge for a late
cancellation
19 April 2023 MELTA Red Tape Talk 26
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What should you include in a contract?• How much you charge for travel• Whether or not you will find a replacement if you
are sick• A confidentiality clause (i.e. you will not pass
information on to third parties)• The area of jurisdiction, e.g. Munich• That other than increases to the hourly rate you
charge, all changes to the contract have to be made in writing
19 April 2023 MELTA Red Tape Talk 28