I've been a contractor/consultant for years - I'm familiar with the issues tax authorities have across Europe with regards to consultants being considered as an employee or as a contractor but I have until just now, I have never heard of the term "arbeitnehmerueberlassung" (AUN or AUG - I cannot recall the acronym).

If recruited under a arbeitnehmerueberlassung contract, does this contract have any limits (in duration) ? does it include health, pension, unemployment (arbeitlose) contributions, holiday and sick leave?

  • While Arbeitnehmerüberlassung is the correct technical term, in everyday language it is called Leiharbeit. This may be a better term when searching for information. – chirlu Jun 8 '17 at 21:13

Reading the Google Translate of https://de.wikipedia.org/wiki/Arbeitnehmer%C3%BCberlassung, it appears to be covering the case where an individual is employed by a body-shop (or possible an umbrella company), and does work for a third party.

The critical sentence is "Rights and obligations of the employer shall be borne by the lender." In other words, it is the responsibility of the body-shop to pay health-insurance, holiday pay, etc (not the company that needs a contractor).

  • "Middle-man" is my interpretation of "body-shop". Thanks for this translation/explanation. – fiprojects Jan 20 '17 at 18:45

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