Changes in the Subscriber Liability Act will enter into force on September 1.9.2015, XNUMX. In the same context, the law on posted workers will also be changed. In the construction industry, the most significant changes are related to the settlement of tax debts and the organization of occupational health care.
The change in the law links the customer's reporting obligation to the public tax debt register, so that the customer must in the future find out whether the contractual partner is registered in the tax debt register. If the company is registered, the customer must find out the amount of the tax liability and consider whether to conclude a contract. In addition to the requirements set by the law, RT and its industries recommend its member companies to require subcontractors to have a payment agreement with the taxman, if the tax liabilities are more than 500 euros.
As a new matter, the customer will have the obligation to ask the subcontractor for a report on the organization of occupational health care. The reporting obligation applies to statutory occupational health care, and it does not extend the obligation to organize occupational health care.
Other key changes are related to reports on pension certificates, an increased negligence fee, an increase in the scope limit of the Employer's Liability Act and the lower and upper limits of the negligence fee, as well as the obligation of the employer to inform the foreign company of the authority that supervises the law on posted workers.
The lower limit of the negligence fee rises to 2 euros and the maximum to 000 euros. From the beginning of September, the increased negligence fee will also apply to other sectors than just the construction sector. Its upper limit is 20 euros. The scope limit of the Customer Liability Act, on the other hand, rises to 000 euros.