Employment Contract
What is required:
A signed written employment contract (Arbeitsvertrag).
Purpose:
Defines job title, salary, working hours, probation period, notice period, and benefits
Ensures compliance with German labor law
Serves as the legal foundation of the employment relationship
Passport / National ID
What is required:
Valid passport or EU national ID card.
Purpose:
Verifies employee identity
Required for payroll registration and tax reporting
Needed for social security enrollment
Right-to-Work Permit (if applicable)
What is required:
Valid residence permit with work authorization (for non-EU/EEA nationals).
Purpose:
Confirms legal authorization to work in Germany
Ensures employer compliance with immigration regulations
Required before employment start date
Steuer-ID (Tax Identification Number)
What is required:
11-digit personal Tax ID (Steueridentifikationsnummer).
Purpose:
Required to process payroll tax withholding
Registered with the employee’s local tax office
Used for annual income tax reporting
Tax Class Information (Steuerklasse)
What is required:
Employee’s official tax class (I–VI).
Purpose:
Determines income tax withholding level
Based on marital status and family situation
Retrieved electronically via tax office system (ELStAM)
Health Insurance Choice (Krankenkasse)
What is required:
Employee’s selected statutory health insurance provider (Gesetzliche Krankenkasse) or proof of private health insurance.
Purpose:
Mandatory for social security registration
Required to calculate health insurance contributions
Determines payroll deductions
Employees earning above the statutory threshold may opt for private insurance.
Social Security Registration
What is required:
Employee registration with the German social security system.
Purpose:
Enables contributions to pension, unemployment, disability, and long-term care insurance
Mandatory employer obligation
Required before or at employment start
The employee will receive a social security number (Sozialversicherungsnummer) upon first registration.
Bank Account Details (IBAN)
What is required:
Valid European bank account number (IBAN).
Purpose:
Required for salary payment via SEPA transfer
Ensures timely and compliant payroll processing