If Germany is the country responsible for your social security coverage and you are employed abroad as part of multiple employment activities, your foreign employment contract must be assessed in line with German social security regulations.
An actress who lives in Germany works on a long-term basis in both Germany and Austria as an employee at various theatres. At least 25% of her work activity takes place in her country of residence (Germany). She receives an A1 certificate for multiple employment in several countries, confirming that Germany is the country responsible for her social security coverage. Consequently, the Austrian employer must pay contributions to the German social security fund as if the employment were taking place in Germany.
Foreign employers without a registered office in Germany have two options in this case: they can either apply for a German company registration number and tax number and pay social security contributions to the relevant German health insurance fund or they can transfer this responsibility to their employees (in accordance with Article 21 (2) of Regulation (EC) No 987/09).
Employers who choose the first option can report contributions either via a payroll software system approved for data exchange with German health insurance funds (e.g. through a German-based tax advisor) or via the SV-Meldeportal (a German social security reporting portal; information in German).
If the second option is chosen, the employees must remit the contributions themselves. In this case, the employer must pay both the net salary and the social security contributions (employer and employee shares) to the employee.
An agreement should be concluded on this matter:
DVKA (German Liaison Agency for Health Insurance Abroad): Agreement on the handling of the payment of contributions to the German social security system pursuant to Article 21 (2) of Regulation (EC) No 987/2009
It is important to note that the total social security contribution (including health, long-term care, unemployment and pension insurance contributions) must be paid to the health insurance fund. This means that no separate payments need to be made to other collecting offices such as pension insurance bodies, unemployment insurance bodies, etc.
Techniker Krankenkasse, among others, provides a salary calculator (in German) for calculating your contributions. Contributions must be paid on time to avoid late payment surcharges. Techniker Krankenkasse has compiled a list of relevant payment deadlines for the year 2025 here (in German).
Further information
The Informationsportal Arbeitgeber Sozialversicherung (employer social security information portal; information in German) provides information on social security reporting and contribution obligations (including an overview of reporting requirements with respect to the various social security institutions).
German Pension Insurance – Glossary: collecting office (information in German)
Techniker Krankenkasse - Social Security: No registered office in Germany? How to correctly register your employees
It is important to note that income tax and social security follow different rules. Under most double taxation agreements, income from employment is taxed in the country in which the work is performed. This means that taxation and social security responsibilities may lie with two different countries. Special tax regulations apply to cross-border commuters.
If the social security legislation of another country applies, employers based in Germany must register and pay social security contributions in that country.
Pursuant to Article 21(2) of Regulation (EC) No 987/09, this obligation can also be transferred to the employees, who must then register and pay the contributions themselves in the other country unless the German employer has a presence there. In this case, it is important to ensure that the contract stipulates that the employer undertakes to cover the costs of the social security contributions.
Again, it is important to note that income taxation and social security follow different rules. Under most double taxation agreements, income from employment is taxed in the country in which the work is performed. This means that taxation and social security responsibilities may lie with two different countries. Special tax regulations apply to cross-border commuters.
Switzerland
If Switzerland is the country responsible for social security coverage, the applicable procedure is referred to as "employee without a contributory employer" (ANobAG).
A self-employed performer living in Switzerland sends herself on a temporary assignment to perform similar work (a guest performance at a municipal theatre) as an employee in Germany. She applies for and receives an A1 certificate in Switzerland confirming that Switzerland is the country responsible for her social security coverage. In principle, the municipal theatre would therefore have to register with the Swiss social security authorities and pay Swiss social security contributions in accordance with Swiss law. However, as it has no registered office in Switzerland, the municipal theatre can transfer these obligations to the performer. As an employee without a contributory employer, the performer can then fulfil these obligations herself. This does not affect the mandatory contributions to the Versorgungsanstalt der deutschen Bühnen (Bühnenversorgung) (retirement fund for German stage workers), which the municipal theatre must pay.
Further information on this topic is available from the cantonal compensation offices (examples are provided for several cantons):
Other countries
To obtain information on the procedures in other countries, you should contact the Mobility Information Points in the relevant country.
Some countries and regions have established specific authorities and contact points:
Denmark (Region Sønderjylland - Schleswig): German employers – social security in Denmark (information in German and Danish)
Österreichische Gesundheitskasse (Austrian Health Insurance Fund): Information for employers without a registered office in Austria (information in German)
France: URSAFF – Information for employees without a registered office in France, company registration and employment abroad
Please note that the SFE (Services Firmes Etrangères, Foreign Companies Service) assigns a SIRET number to the foreign company. With this number, the employer can submit the DSN (Déclaration Sociale Nominative, nominative social security declaration) or, in certain cases, use the simplified procedure known as the "Titre firmes étrangères” (TFE, Foreign Firms Service; see additional information). This service simplifies the formalities related to employing staff abroad by allowing the mandatory social security contributions to be reported and paid in a single step.
It must also be noted that under French legislation (Article L. 7121-3 of the French Labour Code), artists are presumed to be employees regardless of their nationality, the nature of the performance (live or recorded) or the legal classification agreed upon by the contracting parties. However, this presumption does not apply to artists recognised as service providers who are resident in an EU/EEA member state where they regularly perform similar services. To qualify for this "non-presumption", it must be demonstrated that the artist is actually self-employed in their country of residence (for example, by providing evidence of registration as an artist or possession of an international VAT identification number). Any remuneration paid to a natural person as compensation for work is subject to social security contributions. This principle established in Article L.7121-3 of the French Labour Code stipulates that any person who hires and remunerates a performing artist is deemed to be that artist's employer. In this capacity, the employer must pay the artist a salary and remit the associated social security contributions.
Although an A1 certificate confirms that foreign social security legislation applies to the artist, mandatory contributions to the Stage Pension Fund (where the artist is employed in Germany) and/or social security contributions for artists (in cases where self-employed artists or creatives are commissioned and their artistic work is used in Germany) may be due.
This is because these contributions or levies are not legally considered social security contributions.
Further information can be found here:
Künstlersozialabgabe (artists' social security contributions), further information is provided by the Künstlersozialkasse (Artists' Social Security Fund) (Section 4, No binding effect of the A1 certificate; information in German)