Definition and classification
The Secondary liability makes the Hirer a fallback guarantor: if the temporary work agency becomes insolvent, the hirer is liable for contributions and levies that were not paid for the leased employees. It is a protective mechanism for the temporary workers, whose entitlements stay secured by it.
An agency runs into payment difficulties and does not pay social security contributions. The collection agency turns to the hirer – who is liable on a secondary basis. Current clearance certificates would have made the risk visible early; a targeted question about deferrals additionally uncovers hidden arrears.
Legal framework and scope
The liability is anchored in several acts: § 28e SGB IV (social security contributions), § 150 SGB VII (accident insurance contributions) and § 42d EStG (payroll tax), flanked by the AÜG. Covered are wages, the employer's share of social security, accident insurance contributions and payroll tax. Claims by social security bodies only become time-barred four years after the end of the calendar year concerned.
How to protect yourself – and where the hidden risk lies
The liability cannot be excluded by contract. You can protect yourself by choosing reputable providers, by a guarantee for staff leasing and above all through continuous clearance certificates from the health insurance fund, the tax office and the professional association. Watch out for the hidden risk of Deferral: if the due date of claims is postponed, clearance certificates typically do not cover it – deferrals are only disclosed on express request.