In the field of economic criminal law, labor criminal law is playing an increasingly important role. It includes all provisions sanctioning violations of basic regulations of the socially arranged working life. In addition to the core criminal law provisions of the German Criminal Code (StGB), the Workers’ Transfer Act (AÜG), the Undeclared Work Act (SchwarzArbG) as well as the Social Code III (SGB III) are highly relevant in practice.
Subjects of criminal procedures in respect to employment are often the illegal employment of foreigners under Section 404 of the SGB III and ostensible self-employment. The legislative willingness to combat the latter becomes obvious intensively by the fact that it can also mean a manifestation of the withholding and embezzlement of remuneration in accordance with Section 266a of the German Criminal Code (StGB) as well as tax evasion and a violation of the Undeclared Work Act (SchwarzArbG). In addition to the substantial demand for social security and back taxes, violations of these rules also result in substantial late payment surcharges, which can go back up to 30 years in individual cases, as well as in substantial penalties.
Labor criminal law includes
- administrative offences and criminal offences under the Undeclared Work Act (illegal employment of foreigners in accordance with Sections 10, 11 SchwarzArbG or offences relating to the regulation of undeclared work in accordance with Section 9 SchwarzArbG),
- the illegal hiring-out of workers in accordance with Sections 15 et seq. AÜG,
- administrative offences pursuant to Section 21 of the Minimum Wage Act (MiLoG),
- wage gouging as a case of Section 291 of the StGB,
- human trafficking for the purpose of the exploitation of labor according to Section 233 of the StGB,
- criminal and administrative offences under the Working Time Act (ArbZG) and the occupational Safety and Health Act (ArbSchG),
- Occupational accidents such as negligent homicide acc. § 229 StGB or negligent bodily injury acc. § 222 StGB,
- criminal offences against company constitutional bodies
- tax evasion in accordance with Section 370 of the German Tax Code (AO) and
- Crimes of non-discharge of social security contributions acc. Section 266 a StGB, (wage) tax evasion acc. § 370 f. AO as well as crimes against works constitution organs fall likewise under it.
As there are countless norms of sanctions in labor criminal law, there are also various defense strategies. Juergen Klengel has successfully advised and efficiently defended a large number of companies and individuals in all areas of labor criminal law. He obtains a comprehensive overview of the factual and legal situation and then develops an effective strategy adapted to the respective needs of the company or client based on his many years of practical experience in this field. In addition, he also conducts negotiations with the social insurance institutions, professional associations and tax authorities.