Employment and Social Security Law

Employment and Social Security Law in tomorrow’s world – the flexible and innovative approach

Increasing internationalisation and advancing digitalisation are leading to new forms of cooperation that require innovative approaches in employment law. Our lawyers at PwC Legal offer strategic, cross-border and interdisciplinary legal advice ranging from individual employment law issues to entire litigation. We analyse your employment law issues from a business perspective, and work with you to develop practical solutions with clear recommendations for action – embedded in comprehensive project management expertise. Our experts not only help negotiate reconciliation processes and social plans. You will be supported by our experts from the Social Security Law Team in all matters of social security law.

The efficient conceptualisation of occupational pension schemes often becomes a challenge for companies. The sustainable management of costs and risks pertaining to pension obligations is of central importance. Given the complexity of pension systems and the abundance of regulatory requirements, competent legal advice is needed for the necessary optimisation measures. Our experienced team of legal advisers supports you with tailor-made solutions relating to all pension issues – from strategic planning, to the implementation of occupational pension measures.

Our clients benefit from our 360-degree advisory approach, in which we work closely with our tax and accounting experts at PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (PwC) to ascertain tax-optimised solutions and shed light on actuarial aspects.

Our lawyers advise you on:

• Design and introduction of pension commitments and pension schemes on the basis of individual contracts or collective bargaining law
• Drafting of pension commitments for board members, managing directors and senior executives
• Legally secure implementation of benefit changes and interventions in existing pension schemes, as well as in the event of a change in the previous implementation mode for an occupational pension scheme – including the outsourcing of pension obligations
• Legal matters relating to occupational pension schemes in corporate transactions (pre- and post-merger) and carve-outs
• Adjustment review and decision regarding the legally secure implementation of current occupational pensions
• Establishment of supplementary insolvency insurance measures
• Public collective agreements and the corresponding supplementary pension funds
• Introduction of working time accounts and part-time work for older employees

It is no longer possible to imagine companies without flexibility in the choice of work location. In order to be perceived as an attractive employer in the fight for talent and to retain existing employees, companies are increasingly enabling their employees to work from home, remotely or across borders. The flexible deployment and specialised expertise of freelancers are also becoming increasingly important for day-to-day operations. It is, therefore, advisable to clarify all issues relating to an individual’s social security status and ensure that any implementation efforts comply with the law. Our lawyers from the Social Security Law Team will advise you competently and comprehensively. Among other things, they will support you with regard to questions concerning the distinction between dependent employees and freelancers, assert claims for you vis-a-vis the competent authorities or courts and conduct status determination, objection and complaint proceedings. You will also enjoy the support of our highly qualified pension advisers in their work at PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (PwC).

Our lawyers advise you on:

• (External) staff deployment and the performance of status determination proceedings
• Process design for the use of independent contractors
• Settlement issues
• Social security review and drafting of service contracts
• Extra-judicial assertion of claims under social security law
• Conducting application and opposition proceedings, as well as appeal and resolution proceedings
• Social and fiscal court proceedings and representation before all authoritative entities
• Negotiation proceedings with social security institutions
• Enforcement of corporate and commercial transactions, and the detection of social security risks in connection with deals

Business and IT transformation programmes raise a variety of co-determination and data protection issues. When companies quickly adapt or change their business models and working conditions to the market situation via software and apps, works councils have enforceable co-determination rights vis-à-vis the employer.

We accompany businesses operating on digital platforms along their exponential path to growth, and ensure that labour and data protection regulations are complied with in the process. Through a coordinated communication strategy with the works council, we enable the smooth introduction of digital workflows.

We support HR departments – both from a legal and operational standpoint – in the introduction of agile business models, where directives are often issued virtually, and the workplace is moved to the public sphere. We take a preventive look at the core processes of business operations, and develop a conflict management approach with the works council.

Our lawyers advise you on:

• Safeguarding the far-reaching rights of co-determination and employee data protection
• Taking over work packages from your HR and Legal departments
• Implementation of your agile business model based on a global IT infrastructure, as well as country-specific configurations and processes
• Visualisation of the work results and creation of Executive Summaries and Dashboards in real time for your C-level as a decision-making template
• Accompanying the introduction of cloud software, apps (including HRIS, Payroll, Time & Attendance), which already trigger co-determination rights during the piloting phase
• Supporting your managers from the HR, Legal and IT departments to successfully negotiate co-determination rights from an analogue past in the digital future in a structured and prioritising way
• Preventive measures to avoid conflicts between stakeholders
• If necessary, representation of your interests before labour courts and in conciliation boards
• Monitoring of legal developments by the European Commission to improve the working conditions of people working via digital labour platforms
• If required, provision of the above services within the framework of managed services

With our Workforce Risk Integrated Solution, you can adapt your company quickly and legally compliant to changes in the market environment. In today's complex and volatile world, workforce strategy increasingly determines corporate success – not only in achieving economic goals, but especially in setting new standards in corporate sustainability in line with corporate purpose.

Finding the right mix between technology, productivity and efficiency – while keeping in mind the workforce – is the key to success. Answers must also be found to the challenges of New Work, geopolitical changes and tighter regulation. A forward-looking, proactive approach that takes into account regulatory requirements and compliance with regard to your employees strengthens your reputation as an attractive employer, leads to the right skillsets among employees and facilitates access to the capital markets.

Holistically assessing the future viability of employees and the HR function is particularly important when new board members or directors need to get a quick overview, the company is looking to expand into new markets and/or business areas, or major transformations or deals are planned. Other triggers can be, for example, new risk and compliance regulations, the introduction of new technologies and internal audit reviews.

Our lawyers advise on:

• Comprehensive compliance audit or individual areas with regard to all compliance-relevant HR topics such as ESG, working time recording, freelancers, holiday entitlements, collective agreement compliance, employee data protection, appropriateness of works council compensation, or whistleblower protection law

• Digital reports in real time with results of the compliance audit and recommendations for action

• Implementation of preventive measures (e.g. training of managers and employees, establishment of reporting lines, introduction of software, use of tools)

• Regular updates on HR compliance-relevant changes in legislation and case law

• Support with internal and external communication (statements to staff, works council, company bodies and press)

• Implementation of safeguarding measures (e.g. termination, works council hearings, defence against actions for unfair dismissal, claims for damages)

• Lessons learned with the client and development of preventive measures / HR compliance system (creation of guidelines, company agreements and training of managers and employees)