The changes in the contractor’s obligations and liability when subcontracting work outside will come into effect from September 2015. While adding the contractor’s liabilities, the purpose of the amendment is to prevent black economy and to standardize regulations.
In future, the contractor has to obtain information of the contracting partners’ occupational health care and to gain information of the social security status of the posted workers. However, contractors may take advance of the public tax debt register in retrieving the contracting partner’s tax debt information to ensure that the business partner has taken care of all statutory payment obligations.
Please contact us if you require advice with the contractor’s obligations and liability.