On this page, you will find the most important concerns related to the topic of "Independent Collaboration" and "Guest Science". The corresponding information and questions can be found in the respective boxes.
Should you have any further questions or require more in-depth information, please contact your your responsible officer.
A contract for independent collaboration can be concluded if a specific work or an independent service, typically provided by freelancers, is owed.
The subject matter is the mere activity itself (for example, creating a manuscript based on templates, compiling data, or preparing a scientific expert report).
The key factor is that the activity or service is not to be performed on a permanent or regular basis at the university.
The commissioned person must be self-employed in the labour and tax law sense, meaning the service is provided without instructions.
What tax and social security law implications must be considered?
Independent contractors are not entitled to social benefits. Furthermore, they are subject to income tax and must regularly collect and pay value-added tax.
Is there accident insurance coverage?
There is no statutory accident insurance coverage for independent contractors. We therefore advise taking out private insurance.
How is payment made?
Upon fulfillment of the contract, the factual and mathematical accuracy is to be confirmed by the executive officer via signature. Remuneration for contracts of freelance collaboration is not classified as personnel costs under budgetary law.
Consequently, corresponding financial resources must be available. In the context of third-party funded projects, if compensation is to be paid from personnel funds, this requires mandatory prior approval from the third-party funders, unless a general possibility of reallocation/coverage eligibility (as is the case, for example, with the DFG) exists.
The disbursement of remuneration from freelance collaboration contracts is executed by the Finance and Procurement Department through the State University Treasury of Mainz. (Exception: Contracts with employees of the State of Rhineland-Palatinate).
Invoices are to be submitted to the Finance Department as 'factually and mathematically' accurate when partial deliveries have been agreed upon and correspondingly accepted (work performance), or self-employed individuals have been directly commissioned, i.e., no written contract for freelance services exists. If the self-employed nature of the activity is not clearly evident from the invoice (e.g., details about the company/firm/practice, etc.), a suitable proof must be provided, as otherwise, it must be assumed that the individual is in a situation of sham self-employment.
Consequently, it is not possible to submit invoices from private individuals without corresponding proof and by invoking the small business regulation under VAT law. Here as well, the University (contracting entity, department/institute, etc.) must ensure, if necessary, the payment of taxes and social security contributions and may be held liable for subsequent payment obligations.
What regulations are to be observed regarding compensation?
When concluding a contract for freelance services, a total compensation must be agreed upon. Partial payments can be made, provided that the owed service is actually to be rendered in multiple partial segments, which should only occur in justified exceptional cases due to the increased administrative effort. The specification of a regularly recurring flat fee (e.g., monthly) in the same amount is prohibited, as this would be indicative of an employment contract.
"Information on visiting science can be found in the Regulation for the Conclusion of Agreements with Visiting Scientists (Female and Male) with Primary Residence Abroad (only in german).
For questions regarding visiting science, please contact: Gastwissenschaftlervertraege@uni-mainz.de