Part IV - Employees & Payroll
Trigger B - 1st Employee: From this moment on, working time, minimum wage, vacation/sickness/BEM, and payroll/SV come into play. These obligations arise with personnel - they build on the organizational foundation (Part II), but only become relevant with the first employee.
Overview of Articles (ED20–ED27)
| Art. | Title (DE) | Title (EN) | Core Question |
|---|---|---|---|
| ED20 | Mitarbeiter-Onboarding: Betriebsnummer, SV-Anmeldung, ELSTER | Employee Onboarding: Operating Number, SV Registration, ELSTER | Which authority identifiers does a first employee need? |
| ED21 | Versicherungen & UV: VBG-Anmeldung, Gefahrtarif, Freistellung | Insurances & UV: VBG Registration, Hazard Tariff, Exemption | How does Berufsgenossenschaft registration and exemption (non-profit status) work? |
| ED22 | Krankenkasse & Beitragsgruppen: KK-Wahl, DEÜV, Beitragsgruppenschlüssel | Health Insurance & Contribution Groups: KK Choice, DEÜV, Contribution Key | How do you choose a KK, and how is the contribution key set? |
| ED23 | Lohnabrechnung: Brutto-Netto, Aktivrente § 3 Nr. 21 EStG, AG-Zuschuss | Payroll: Gross-Net, Active Pension § 3 No. 21 EStG, Employer Subsidy | How does a manual payroll with active pension and employer subsidy for KV/PV work? |
| ED24 | Arbeitszeit-Erfassung: ArbZG, elektronische Zeiterfassung, Repo-Integration (ab 1. Mitarbeiter) | Working Time Recording: ArbZG, Electronic Time Tracking, Repo Integration (from 1st employee) | How do you record working time in compliance with ArbZG, and how does it become part of the journal? |
| ED25 | Mindestlohn: MiLoG, Dokumentationspflicht, Sanktionen (ab 1. Mitarbeiter) | Minimum Wage: MiLoG, Documentation Duties, Sanctions (from 1st employee) | How do you demonstrate minimum wage compliance, and where are the sanction risks? |
| ED26 | Urlaub, Krankheit, BEM: Urlaubsanspruch, AU, Betriebliches Eingliederungsmanagement (ab 1. Mitarbeiter) | Vacation, Sickness, BEM: Leave Entitlement, Sick Note, Integration Management (from 1st employee) | How do you manage vacation/sickness/BEM in the repo, and when does BEM become mandatory? |
| ED27 | Sphären-Einordnung bei Mitarbeiter-Pauschalen: Ehrenamt/Übungsleiter im Mitarbeiter-Kontext (ab 1. Mitarbeiter, bei Gemeinnützigkeit) | Sphere Classification for Employee Lump Sums: Honorary/Exercise Leader in Employee Context (from 1st employee, for non-profits) | How do you assign employee lump sums to a sphere, and how do Part II (spheres) and Part IV (employees) interact? |
Context
Part IV builds on the organizational foundation from Part II (GoBD, AO, spheres, VBG) and the authority identifiers from Part III. The articles show how GitCover maps the obligations from the 1st employee onwards structurally in the Git repo - from SV registration through payroll to working time recording and BEM.
Status: ED20 created (only .de.md). ED21–ED27 planned.