Preparation for the tax audit
First steps when announcing an audit
If an audit is announced, you should act immediately. First of all, it is advisable to carry out an internal audit, consult a lawyer to identify possible errors in advance and, where possible, correct them.
This applies in particular to:
- Payroll: Check that e. g. all bonuses and special payments such as Christmas and vacation pay have been paid correctly.
- Documentation: Make sure that all relevant documents such as employment contracts, vacation requests and sick notes are complete and correct.
- Principle of equal treatment: Make sure that the principle of equal treatment has been complied with, unless a temporary employment collective agreement applies.
It is crucial to develop a certain instinct.
Experience is important in this assessment. As a specialist lawyer for employment and tax law specializing in temporary employment, I will be happy to support you in this.
Typical audit focuses
Auditors often focus on specific areas.
These include:
- Payroll accounting bills: Here it is reviewed whether all wage components have been correctly accounted for, including bonuses, special payments and overtime.
- Personnel file: Completeness and accuracy of documents, such as employment contracts, supplementary agreements and, if applicable, application documents.
- Social insurance: Check whether all employees are correctly registered with the social insurance scheme.
- Working Hours Act: compliance with maximum working hours and rest periods and, if applicable, correct management of working time accounts.
Practical hint: Prepare well for company audits by regularly checking these critical areas and ensuring that all regulations are complied with.
Thorough and continuous monitoring of these points protects your company from unpleasant surprises and helps to ensure long-term compliance.
How often do company audits take place?
Frequency of company audits
A rule of thumb is that a tax audit can take place approximately every three to five years. However, there are also cases in which an audit takes place at shorter intervals, especially if significant deficiencies have been identified in previous audits.
Factors influencing the inspection intervals
Various factors can influence the intervals between tests:
- Previous audit results: If deficiencies were identified in the last audit, there is a high likelihood that these will be reviewed particularly thoroughly in the next audit.
- Industry-specific risks: Certain industries can be audited more frequently due to their complexity and specific risks.
Company audit of temporary employment agencies
Special requirements according to the AÜG
The Temporary Employment Act (AÜG) places special requirements on companies that employ temporary workers.
These include, among others:
- Maximum assignment period: The maximum assignment period stipulated by law (18 months) may in Gerneral not be exceeded.
- Documentation requirements: All temporary employment contracts and compliance with labor law provisions must be fully documented.
Consequences of violations
Violations of the AÜG can have serious consequences. These include
- Fines: Heavy fines can be imposed for violations.
- Business prohibition: In the worst case, the license to provide temporary workers can be revoked.
Conclusion
A company audit in the temporary employment sector requires thorough preparation and a high degree of care. By conducting an internal audit at an early stage and consulting a specialist lawyer, certain errors can be rectified in advance. Compliance with legal requirements is essential to avoid serious consequences.
Plan proactively and stay up to date with the latest legal requirements to successfully manage your audits.
Any further questions? Then please contact us and arrange an initial consultation with our specialized temporary employment lawyer. You can find the contact details here: fremdpersonal.info/kontakt
