Tätigkeit im Ausland: Sozialversicherung bei Entsendung

Immer mehr Arbeitnehmer werden von ihren Arbeitgebern für einen befristeten Zeitraum ins Ausland entsandt, um dort zu arbeiten. Bei Aufnahme einer Tätigkeit im Ausland ergeben sich neben steuerrechtlichen Fragen auch Fragen zur Sozialversicherung: Wie steht's um die Sozialversicherung, wenn sich Arbeitnehmer auf Weisung ihres Arbeitgebers aus Deutschland in das Ausland begeben? Gelten für den Arbeitnehmer weiterhin die Rechtsvorschriften Deutschlands oder die des Beschäftigungsstaates? Ab dem 1.5.2010 sind neue Regeln zu beachten.

1. Was ist eine Entsendung?

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2. Entsendung in einen Staat mit EU-Recht

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Wesentliche Änderungen seit 1.5.2010

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Achtung: Änderung zum 1.1.2019

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3. Entsendung in einen Abkommensstaat

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Ausnahmevereinbarung

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4. Entsendung in das vertragslose Ausland

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5. Beschäftigung in mehreren EU-Staaten

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6. Gesetzliche Grundlagen

§ 3 SGB IV - Persönlicher und räumlicher Geltungsbereich

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§ 4 SGB IV - Ausstrahlung

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