Part IV - Employees & Payroll
Trigger B - 1st Employee: From this moment, working time, minimum wage, vacation/sickness/BEM, payroll/SV are added. These obligations arise with personnel - they build on the organizational foundation (Part II) but only become relevant with the first employee.
Overview of Articles (ED15-ED22)
| Art. | Title (DE) | Title (EN) | Core Question |
|---|---|---|---|
| ED15 | Mitarbeiter-Onboarding: Betriebsnummer, SV-Anmeldung, ELSTER | Employee Onboarding: Operating Number, SV Registration, ELSTER | Which authority identifiers does a first employee need? |
| ED16 | Versicherungen & UV: VBG-Anmeldung, Gefahrtarif, Freistellung | Insurances & UV: VBG Registration, Hazard Tariff, Exemption | How does the Berufsgenossenschaft registration and exemption (non-profit status) work? |
| ED17 | 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? |
| ED18 | 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 run with active pension and employer subsidy KV/PV? |
| ED19 | 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 ArbZG-compliant, and how does it become part of the diary? |
| ED20 | Mindestlohn: MiLoG, Dokumentationspflicht, Sanktionen (ab 1. Mitarbeiter) | Minimum Wage: MiLoG, Documentation Duties, Sanctions (from 1st employee) | How do you prove minimum wage compliance, and where do the sanction risks lie? |
| ED21 | 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? |
| ED22 | 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 structurally maps the obligations from the 1st employee in the Git repo - from SV registration through payroll to working time recording and BEM.
Status: ED15 created (only .de.md). ED16-ED22 planned.