Employment Formalities
To begin employment, work permits called "Arbeitsgenehmigung" or "Arbeitserlaubnis" are needed (for third-country citizens, see chapter 
Foreigners from Non-EU States). EU citizens require a special work permit (see chapter EU Citizens and their Relatives).
Every employee also requires a tax card and a social security number. Tax cards are issued by the city or regional authorities where the individual is registered. The social security number is issued by the pension insurance companies. When an employee first enters employment, the employer generally registers the employee. A social security number and identity card is then awarded to the employee. Questions should be directed to your employer, your health insurance company or your state insurance institution.
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