ECOVIS is represented in Greece by ECOVIS Hellas Ltd., a company of accountants, tax consultants and business advisors, based in Athens, Greece. We offer extensive tax, accounting, financial, and business consulting services of the highest standard to a wide range of local and international businesses.
The electronic certificate of incapacity for work (eAU) is expected to become mandatory from January 2023. Companies should prepare for this and change their processes.
Employers can already retrieve the certificate of incapacity for work electronically. A pilot scheme is currently running, which will end on 31 December 2022. From 1 January 2023, the electronic certificate of incapacity for work (eAU) will then be mandatory, after which employers in Germany will no longer receive a paper sick note, the so-called “yellow slip” or “Gelber Schein”, from their employees.
The notification procedure between the health insurance provider and the employer is regulated by paragraph 109 of the Fourth Book of the Social Code. However, the reporting procedure is much more complicated. Doctors must also report a patient’s incapacity for work electronically to the health insurance provider so that the data is available for employers to retrieve, as the Ecovis experts know.
From 2023, there will only be electronic certificates of incapacity for work . Companies must therefore adapt their processes.Andreas Islinger, tax consultant, ECOVIS Bayla-Union GmbH, Munich, Germany
In future, doctors must report the sick notes electronically. Employees will only receive a printout for their own records. However, employees are still obliged to inform their employer of the inability to work and its duration. The employer then retrieves the electronic certificate of incapacity for work via their wages programme or sv.net. Employers whose wages are prepared by a tax advisor can retrieve the certificate through their payroll clerk. However, for this to happen, the processes must be adapted to the new procedure, because the yellow slip will no longer exist.
Companies must adapt their processes. Until now, it was clear that the yellow slip had to be handed in to the payroll office. In future, the employee’s verbal or written notification of incapacity for work must also be passed on. Written notification of incapacity for work by means of a form or an email from employees is recommended, because verbal notifications can quickly get lost in everyday life.
Andreas Islinger, tax advisor and pension consultant, Ecovis Germany, Munich, Germany
Email: andreas.islinger@ecovis.com
Companies from the other EU Member States wishing to use the services of a worker employed in Croatia must be aware of specific requirements and regulations, for example the duration of the posting.
According to the provisions of the European Union (which also apply to members of the European Economic Area), the legislation of one Member State also applies to posted workers in the other areas, which means that an employee posted from the Republic of Croatia remains in Croatia’s social security system. Membership of the social security system is confirmed by Certificate A1, issued by the Croatian Pension Insurance Institute under the following conditions:
Before posting an employee to another Member State, the employer must fill out the form for registration/deregistration of insured persons and submit it to the Croatian Health Insurance Fund. The employer is also obliged to submit a photocopy of the employment contract, an order on the posting of the insured person to another Member State, and a medical certificate for the insured person’s health, for whom the employer must obtain a European health insurance card, explain the Ecovis experts.
We will clarify the details for you if you wish to use the services of posted workers from Croatia.Mihael Gruičić, Payroll specialist, ECOVIS FINUM, Zagreb, Croatia
The gross salary, and therefore the basis on which the employer pays contributions in the Republic of Croatia, is calculated as the maximum gross salary that the employee would earn working in the same or a similar job in the Republic of Croatia, increased by 20%.
The general rule is that salary is taxed in the country where the work is performed. However, the country from which the employee is posted (Croatia) may tax posted employee’s salary if the following three conditions are met:
If any of these conditions are not met, the right of taxing the posted employee’s salary has the country to which the employee is posted.
Mihael Gruičić, Payroll specialist, ECOVIS FINUM, Zagreb, Croatia
Email: zagreb@ecovis.com
Danish Co is a Significant Global Entity (SGE) with extensive experience in the mature European energy trading market and was seeking to expand into the younger Australian market and the opportunities this presented.
Ecovis Sydney was contacted by this Danish energy trading company, investigating the potential participation in the Australian energy trading market.
The Australian energy trading market is regulated via specific laws that are administered by the Australian Energy Market Operator (AEMO) which oversees the various state-based electricity and gas markets.
The key issues Danish Co faced were:
While the new Australian entity was straightforward, that is, a wholly owned subsidiary company (Danish Sub Co), the elements which required the most input from us as locals were:
Indeed, we quickly undertook research into all aspects of the Australian energy trading market and specifically the membership requirements of AEMO. We liaised closely with AEMO personnel to ensure Danish Co fully understood the Australian requirements, and was able to obtain all necessary information to obtain membership as quickly as possible.
Within a few days we had undertaken the following:
We subsequently provided ongoing tax, accounting and audit support for the Australian operations.
Danish Sub Co has been successfully operating for several years
