Jedes Jahr sind viele Arbeitnehmer aus den neuen EU-Mitgliedstaaten für eine kurze Zeit in Deutschland tätig, um beispielsweise hier Spargel, Erdbeeren oder Weintrauben zu ernten. Seit dem 1.5.2010 gelten bezüglich der Sozialversicherung besondere Vorschriften.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
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1. Sozialversicherungspflicht ausländischer Saisonarbeitskräfte
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a) Die Saisonkraft ist im Heimatland nicht erwerbstätig
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b) Die Saisonkraft ist im Heimatland als Arbeitnehmer tätig
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c) Die Saisonkraft ist im Heimatland als Selbstständiger tätig
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2. Arbeitgeberpflichten
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3. Besteuerung bei Erntehelfern
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4. Einkommensteuererklärung
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