Insurance for PhD student (no employment contract)

12 posts in this topic

I recently completed my master program (though i will be exmatriculated in September) and will begin my PhD with Siemens by mid-July.

Siemens has no employment relations with me and therefore i have no social welfare or other benefits.

 

Currently i have SBK insurance and my husband has TK and i will have a working residence permit.

 

I wish to know:

 

1. How much is the insurance for my kind of contract?

2. Which insurance is better in case i want to switch?

3. In case of pregnancy or sickness, does public insurance cover the cost? or i have to upgrade my insurance to include sick leaves and all?

4. I will not have any maternity or parental leave? but i hope my husband can take parental leave, right?

 

Thank you.

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  1. If your stipend is less than 405€, you can health insured for free under your husband's health insurance under Familienversicherung. If it is more then you will have to pay 14.9% + 2.6% of that stipend for health insurance, but they assume a minimum income of 1/3 * Bezugsgröße, i.e. of 945€. So you will be paying at the very least 17.5%*945€ = 165.38€ a month.
    You could apply to get your stipend considered as a scholarship, scholarships do not count as income for public health insurance and you would therefore be insured for free under your husband's policy.
  2. There is no difference.
  3. Yes. 
  4. Even people who didn't earn anything at all get 300€ a month Elterngeld, for up to 12 months. If your husband will also take parental leave then you will 14 months to share between the two of you, with him getting around 67% of his net monthly income, but of these 14 months, one parent has to take at least 2 months.
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Thank you PandaMunich.

 

It would be great if you can share how i can apply to get the stipend as scholarship???

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You simply ask your Krankenkasse, in your case the Siemens Betriebskrankenkasse (SBK), whether they won't consider it a Stipendium.

 

It would help if the department at Siemens where you're doing the PhD (Zentrale Technik, by any chance?) could write you a document which confirms that it is a Stipendium .

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Thanks again. Just to clarify,

 

1. My contract states the salary clause as 'eine aufwandsentschädigung' - in this case should i ask the company to add the word 'stipendium' or a separate document from my supervisor which confirms a stipendium will also work?

 

2. Can you please tell if i have to pay the VAT to tax authorities on this? I will not be earning more than 30,000 Euro gross in any given year (company does no deductions at all).

attached is the contract clause.

 

3. If i am working (with unofficial maternity leave) means i will be getting the normal monthly pay - do i still qualify for Elterngeld of 300euro?

 

4. In case i get pregnant then will i qualify for maternity leaves as well as Elterngeld, or either, based on my contract type in (1) above?

 

 

 

Contract.JPG

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30,000€ a year is too much to qualify as a Stipendium. So you can forget about the Stipendium branch of this decision tree.

 

What Siemens is doing is forcing you to be scheinselbständig, i.e. a fake self-employed.

 

That word "Aufwandsentschädigung" is already untrue and misleading. An Aufwandsentschädigung is something someone doing something worthwhile for society, e.g. an unpaid sports coach or a an unpaid social worker gets to compensate them for the extra cost they had because of that volunteering, e.g. for their travel costs to the elderly.

This is why for such worthwhile activities, if people get an Aufwandsentschädigung, the first 2,400€ a year (i.e. 200€ a month) are tax free, see here.

What you will get isn't an Aufwandsentschädigung but a remuneration.

 

They should have given you a normal employee contract, where the employer (= Siemens) pays half your health insurance contribution.

With the freelance contract that they gave you, Siemens will save itself the 20% of 30,000€ social security costs that the employer has to pay. The VAT that you will charge them on top of those 2,500€ is not lost to Siemens, they will get it back through their own monthly VAT announcement - so these 475€ a month are not an extra cost to them, but the social security costs would have been.

 

This is against the law, but Siemens will get away with it by claiming that you yourself direct your research, and that they are not giving you any instructions how to do your work, like an employee would receive.

 

This means for you that:

 

1. you will have to announce the Finanzamt that you will be a VAT-charging freelancer by filling in the Fragebogen zur steuerlichen Erfassung.

For details please read my posts in Freelancing as English Teacher.

The Finanzamt will then assign you a Steuernummer in a letter.

Tell Siemens that Steuernummer (btw, that's the Umsatzsteuernummer that they ask for, only that there's no such thing, it's just the Steuernummer that you will get).

 

2. You will have to write Siemens an invoice every month, something like this:

************************************************************

An

Siemens AG

 

 

Rechnung 2015-07

 

 

Monat: Juli 2015

Auftragsforschung...2.500€

19% Mehrwertsteuer...475€

__________________________________

Gesamt...2.975€

 

Meine Steuernummer lautet: ???/???/???

 

Bitte überweisen Sie den obigen Betrag auf mein Girokonto.

 

Meine Bankverbindung lautet:

IBAN: DE????

BIC: ???

 

Mit freundlichen Grüßen

 

your signature

(Simren your_surname)

 

************************************************************

 

3. You will have to do a VAT announcement every month, see the TT Elster wiki. To do this, you will have to apply for a Elster digital certificate, see How to get your ELSTER digital certificate (by now, you are only allowed to register with your Steuer-Identifikationsnummer, the one you got in a letter about 4 months after you registered in Germany. If you have lost it, fill in this online form and it will be re-sent to your official address).

On the plus side, you will get back all the VAT on stuff that you buy for your "freelance" activity, e.g. a laptop or books.

You have to transfer the VAT balance (= 475€ - VAT_on_stuff_you_bought_that_month) for the preceding month every month unasked before the 10th of the month into the Finanzamt's bank account.

 

4. You will have to do a joint tax return with your husband. The tax return for the calendar year 2015 is due before 31. May 2016.

You will need forms from all sections of the TT Elster wiki:

Mantelbogen ESt1A (in turquoise section of the TT Elster wiki)

Anlage Vorsorgeaufwand (for your husband's  )

Anlage N (for your husband's employee income)

Anlage S ()

 

5. You will have to apply for a 3-year exemption for contributing to the public pension insurance because of your Scheinselbständigkeit, see my post of 1. May 2011 in "Scheinselbständigkeit" and German pension system.

 

6. You will have to have proper health insurance. You can either stay in SBK and pay them 17.5% of your monthly profit. Your profit will probably be close to the 2,500€ that you will get, which means around 437.50€ a month for Germany public health insurance. An alternative would be an EU private health insurance like ALC (you can get it through Starshollow or john g.), but first check how much they would cover in case of a pregnancy.

 

7. If you remain in SBK you will get 13€ a day Mutterschaftsgeld from them (you have to apply for this) during Mutterschutz (= from 6 weeks before the birth to 8 weeks after the birth). Only employees get additional money from their employer during Mutterschutz. You will not be an employee.  

 

8. No, as long as you get that money from Siemens you will not get any Elterngeld. If you want to get those 300€ a month, think about pausing your Siemens contract.

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On 7/5/2015, 6:57:45, Simren19 said:

OK. Thank you much for the help :)

Hello Simren.

 

I am currently in the same situation like you. I have the questions regarding the taxes, VAT tax and health insurance topics. 

 

And I am wondering that may be you could share your experience and what you have done in this case. It would be really helpful for me. Thanks a lot in advance!

 

Regards.

 

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On 7/5/2015, 4:08:58, PandaMunich said:

1. you will have to announce the Finanzamt that you will be a VAT-charging freelancer by filling in the Fragebogen zur steuerlichen Erfassung.

Can I easily fill this questionnaire? Or I should get in contact with Steuerberater where they could charge money for? - Which one do you recommend?

 

I am in the similar situation like Simren which is not comfortable of course.

 

And in this case, should also change my resident permit type? Because, I applied for 'Studium' in the Aufenthaltstitel application. Because, I am registered as a PhD student at an university in Germany and I am writing my doctoral thesis with a company where they pay remuneration (Aufwandsentschädigung).

 

Could you please help me?

 

Thanks a lot in advance!

 

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21 minutes ago, Da Vinci said:

And in this case, should also change my resident permit type? Because, I applied for 'Studium' in the Aufenthaltstitel application. Because, I am registered as a PhD student at an university in Germany and I am writing my doctoral thesis with a company where they pay remuneration (Aufwandsentschädigung).

 

 

 

You have a problem. As a foreigner with a study permit you are not allowed to be self-employed. 

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40 minutes ago, engelchen said:

 

 

 

 

 

You have a problem. As a foreigner with a study permit you are not allowed to be self-employed. 

Is accepting an Aufwandsentschädigung the same as being self- employed though?

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17 hours ago, engelchen said:

You have a problem. As a foreigner with a study permit you are not allowed to be self-employed. 

I asked my university explaining my case and they said I should select 'Studium'. :( 

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