• Contract design must not lead to a higher time commitment than permitted by the guidelines for the employment of SHK/ WHK (max. 19 hours per week)
• Completion only permitted if the proper course of studies is not jeopardized
• Note on special student status: University's duty of care > Contract under private law
• In the case of foreign contract holders outside the EU member states, it must be checked whether the residence permit allows the exercise of self-employment (usually only the exercise of employment, as well as prescribed internships and secondary student activities)

Understood, further

IT IS NOT POSSIBLE TO CONCLUDE A CONTRACT FOR WORK WITH THIS GROUP.

• According to § 57 LHO NRW analogously:
• Contracts may only be concluded between members of the public service and their department with the consent of the responsible ministry.
• Exclusion of the risk of mixing full-time and part-time employment

IT IS NOT POSSIBLE TO CONCLUDE A CONTRACT OF EMPLOYMENT WITH THIS GROUP.

• Clarify possible options for continued employment with Dec. 4
• Important: The appearance of a dependent employment relationship with all financial and legal obligations should be avoided.

• In principle, a contract for work can be concluded with this group of persons.
• Please note whether the contractual partner may also belong to another group.
• In the case of foreign contractors outside the EU member states, it must be checked whether the residence permit allows the exercise of self-employment (usually only the exercise of employment, as well as prescribed internships and student part-time work).

Understood, further

• Lecturers have their own legal relationship under public law.
• They are self-employed.
• The appointment does not constitute an employment relationship. (§ 43 sentence 2 HG NRW).
• A teaching assignment cannot be supplemented or extended by a contract for work and services.

Understood, further

• Remuneration earned from contracts for work and services is subject to income tax and must be paid by the contractor independently
• For members of the public service:
  With the approval/notification of the contractor's employer for the performance of secondary employment
• In the case of foreign contractors outside the EU member states, it must be checked whether the residence permit allows the exercise of self-employment (usually only the exercise of employment, as well as prescribed internships and gradual secondary employment)

Understood, further

• The requirement to show VAT in accordance with § 19 UStG does not apply
• VAT may neither be shown on invoices nor must it be paid to the tax office
• Obligation to submit an invoice that meets the legal requirements
• Note:
  Sales in the previous year did not exceed € 17,500 and are not expected to exceed € 50,000 in the current year

Understood, continue

IT IS NOT POSSIBLE TO CONCLUDE A CONTRACT FOR WORK AND SERVICES WITH THIS GROUP.

• Orientation on whether a VAT identification number is available
• If necessary, submit a procurement request for the required service instead