Module 121 min2443 wordsFree — no account
Employed or self-employed: the test, the procedure and the back-payment
Dated official sources, and the contents this module links to · 1 section
Official sources
- SGB IV § 7 Employment — subsection 1 — verified on September 23, 2026
- BGB § 611a Employment contract — subsection 1 — verified on September 23, 2026
- SGB IV § 7a Determination of employment status — subsections 1 to 7 — verified on September 23, 2026
- SGB IV § 28e Duty to pay, advance payment — subsection 1 — verified on September 23, 2026
- SGB IV § 28g Deduction of contributions — verified on September 23, 2026
- SGB IV § 24 Late-payment surcharge — subsections 1 and 2 — verified on September 23, 2026
- SGB IV § 25 Limitation — verified on September 23, 2026
- SGB IV § 28p Audits of employers — subsection 1 — verified on September 23, 2026
- SGB IV § 14 Remuneration — subsection 2 — verified on September 23, 2026
- StGB § 266a Withholding and misappropriating wages — subsection 1 — verified on September 23, 2026
- Deutsche Rentenversicherung — pension insurance figures, contribution rate (as of 1 July 2026) — verified on September 23, 2026
Contents linked from this module
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.