How can seasonal workers from abroad be employed with legal certainty?
How can you employ foreign seasonal workers with legal certainty? What special features do you need to bear in mind with regard to social security and payroll tax? Does the statutory minimum wage also apply to seasonal workers?
Numerous companies in Germany rely on seasonal workers, particularly as harvest workers in agriculture and as service staff in the catering industry. In many cases, companies rely on seasonal workers from abroad.
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Who is allowed to work as a seasonal worker in Germany?
Employees from other EU/EEA member states and Switzerland do not require a work permit to take up employment in Germany. People from these countries can take up seasonal employment in Germany due to the current freedom of movement for workers.
Employees from non-EU countries, the so-called third countriesgenerally require a residence permit to take up employment in Germany. Visa and the Approval of the Federal Employment Agency for gainful employment in Germany.
According to the so-called Western Balkans regulation people from Albania, Bosnia-Herzegovina, Kosovo, North Macedonia, Montenegro and Serbia may enter Germany to take up employment under simplified conditions within the framework of a certain quota. Employees from these countries must meet the following requirements if they wish to take up employment in Germany: They must have an employment contract or a binding job offer, they must not have received any benefits under the Asylum Seekers Benefits Act in the 24 months prior to submitting their application and they must meet the requirements under visa law for entry to Germany.
Non-EU citizens can be employed as seasonal workers in the agricultural and forestry sector if a placement agreement between the Federal Employment Agency and the employment services in the third country. In this case, the Federal Employment Agency will grant a work permit upon application if an employee has a concrete job offer for employment in agriculture for a period of up to 90 days for seasonal activities of at least 30 hours per week on a regular basis. If these conditions are met, the visa requirement does not apply.
Which social security law applies?
The decisive factor in the assessment of foreign seasonal workers under social security law is the question of whether or not they are in (main) employment subject to social security contributions in their home country.
If the foreign employee has a main job in his or her home country that is subject to social security contributions the employee is also subject to the German law during seasonal work in Germany. Social security law of his home country. This means that in these cases, social security contributions are also based on the rules of the home country. To this end, the seasonal worker must submit the "A1" certificate to their employer in Germany. With this, the foreign employee proves that the social security regulations of the country in which they have their main employment apply to them. You should keep a copy of the certificate with your payroll documents. If the seasonal worker does not submit an A1 certificate, you should have them complete a questionnaire to determine whether they are subject to compulsory insurance/exempt from compulsory insurance in order to find out whether or not they are employed in their home country.
The social security law of the seasonal worker's home country also applies if the seasonal worker is self-employed in their home country and carries out a similar activity as a seasonal worker in Germany, for example if a self-employed farmer from Poland works temporarily as a harvest worker in Germany.
If the seasonal worker not gainfully employed in his home country (e.g. students or pensioners) or if they were employed in their home country before taking up seasonal employment in Germany. unemployed was, then the German social security law. This means that these employees are generally subject to social security contributions in Germany and must be registered with a domestic health insurance fund as "seasonal workers". However, it is possible to employ seasonal workers without social security contributions using the "short-term employment" model.
Is short-term employment possible?
For the temporary employment of foreign seasonal workers in Germany, the so-called short-term employment on. Short-term employment always exists if the activity is limited in advance to a maximum of 3 months or 70 working days within a calendar year. Short-term employment is exempt from contributions to health, long-term care, unemployment and pension insuranceprovided that the employment "non-professional" is exercised. In contrast to a mini-job, there is no upper earnings limit for short-term employment.
Please note: Employers must register short-term seasonal workers with the minijob center register. It is possible to apply for a special registration for harvest workers from abroad who are exempt from social security contributions. Health and accident insurance for harvest workers so that treatment in Germany is guaranteed in the event of illness or an accident.
How is the "professionalism" criterion tested?
Short-term employment are only exempt from social security contributions if they are not carried out "on a professional basis". "Professionally" means that the activity is not of minor economic importance for the person employed.
If, for example, an unemployed person or an employee on unpaid leave works as a harvest helper on a short-term basis, this is deemed to be a professional activity. Accordingly, short-term employment in these cases is subject to social security contributions if the monthly salary is above the mini-job limit (currently EUR 556 per month).
No professionalism is the case, for example, if the short-term employment is carried out as a part-time job while studying for a pension or as a second job alongside a main job subject to social security contributions. In these cases, short-term employment is exempt from social security contributions, regardless of the amount of pay.
In the case of short-term employment, the employer must pay the following contributions:
- U1 contribution (only if the employment lasts longer than 4 weeks)
- Levy U2
- Insolvency money levy
No contributions are payable for seasonal workers from abroad who remain subject to the social security legislation of their home country while working in Germany.
What does German labor law say?
When foreign employees are employed in Germany, domestic employment law applies - irrespective of the assessment under social security law.
In particular, the regulations applicable in Germany occupational health and safety regulations also apply to foreign seasonal workers. The regulations on the maximum daily working hours and to the entitlement to vacation also apply to seasonal workers.
In addition, a written employment contract be concluded. The fixed-term employment contract must be in writing anyway. You can find out which contractual conditions the employment contract must contain in the evidence Act take.
Important: The Minimum Wage Act also applies to foreign seasonal workers who are employed in Germany. Accordingly, seasonal workers must also be paid the statutory minimum wage will be paid. In 2025, this will be 12,82 Euro per hour. For seasonal workers board and lodging can be offset against the minimum wage in exceptional cases. However, the statutory minimum wage may not be undercut and the offsetting of benefits in kind may not exceed the amount of the attachable part of the wage.
What about seasonal work and income tax?
Short-term employment is generally subject to wage tax. Wage tax can be calculated according to the individual wage tax deduction characteristics. Under certain conditions, taxation with a flat-rate wage tax of 25% is permitted.
For seasonal workers in agriculture (harvest workers) a favorable flat-rate tax rate of 5% can be used in accordance with § 40a para. 3 of the Income Tax Act - under certain conditions. The prerequisite for this is that the seasonal worker:
- is exclusively engaged in typical agricultural or forestry work,
- does not work for a German employer for more than 180 days per calendar year,
- is not an agricultural or forestry specialist,
- only carries out activities that do not occur all year round and
- the hourly wage does not exceed 19 euros.
As a rule, the employer pays the flat-rate tax. However, it can also be agreed that the employee pays the flat-rate tax.
Note: Foreign seasonal workers are generally classified as having limited tax liability in Germany. In the event that they earn the majority of their annual income - at least 90% - in Germany, they can apply to the relevant tax office to be treated as having "unlimited tax liability". The tax office will then assign them to income tax class 1. This has the advantage that the seasonal worker can claim personal benefits.
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