Employment at the place of residence (WMS Service)

Employees subject to social security contributions are all employees, including those employed for their vocational training, who are subject to sickness insurance, pension insurance and/or contributions to unemployment insurance under the Employment Promotion Act or for whom contributions to pension insurance are payable by employers. It follows from this distinction that, as a rule, all workers and employees (including persons in vocational training) are covered. By contrast, employees subject to social security contributions do not include the self-employed, family workers, civil servants and so-called low-income employees.