Checking Subcontractors: The Checklist for Clients

As a client you are liable too. A structured check before the contract starts protects against back claims.

Before signing

check the commercial register, business registration and a contact person;
obtain references;
check prices for plausibility: is the price below what the minimum wage (2026: €13.90) allows?

Collect proofs

clearance certificates from social funds and health insurers;
in construction an exemption certificate under §48b EStG, otherwise 15 percent withholding tax;
proof of posting if workers come from abroad;
liability insurance.

During the contract

check working time records within 7 days;
inspect wage proofs on a sample basis;
document subcontractor chains.

Keep liability in view

Clients are liable for the minimum wage (§13 MiLoG with §14 AEntG) and in construction for social contributions (§28e SGB IV). Documentation protects you in a dispute.

Reliable partners

DLP24 works with officially employed workers and provides proofs.

FAQ

How often should I check?

Before the start, then regularly, at least at every contract renewal.

What if proofs are missing?

Withhold payment, demand proofs, retain construction withholding tax.

Who inspects?

Customs (FKS), pension insurance and tax authorities.

Reliable partners for staffing?

Talk to us – we provide proofs.

Looking for work? Write to us on Telegram @dlp_r.Telegram @dlp_r