Employment conditions

You will receive an employment contract for a job at Smart. The prerequisites for this are membership of the cooperative and orders that cover your employment costs. Of course, formal employment law conditions must also be met. 

Your membership of Smart does not mean that you are automatically employed by Smart. You must actively inform Smart of your employment request and submit orders. Your employment is only confirmed once you have received the employment contract from us by e-mail and then signed this contract and sent it back to us by e-mail.

Requirements for employment
Social security contributions

If you are employed (for the duration of the employment contract), social security contributions and income tax will be deducted from your earnings and paid by the cooperative. Both the employer and employee contributions are paid by the member.

How much income per month is invested in an employment can be freely decided on the basis of employment categories. 
The social security contributions are made up as follows:

Public health insurance 14.6% plus additional contribution
Long-term care insurance 3.05 - 3.4%, with/ without child
Pension insurance 18.6%
Unemployment insurance 2.4%
Additional employer costs contributions variable between 0.5% and 3.5%
Income tax  progressive, depending on income

Deadline
Any request regarding an employment contract for the following month must be communicated to us by the last day of the current month at the latest. For example, if you want to change your salary for February, you must let us know by January 31st.


Revision #5
Created 23 January 2024 08:33:35 by Maja
Updated 14 May 2024 06:42:10 by Marie