PhD job

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A promotion job ([ prɔˈmɔuʃənˌdʒɔb ], in English promotion 'advertising event') is a mostly commercial and time-regulated activity as part of a personnel-supported promotion. This serves to increase the level of awareness and to promote the sale of selected products and brands. Promotion jobs as a marketing tool rely more on human relationships than classic advertising on the Internet, in the print media or on television.

The tasks of personnel-supported advertising campaigns include, depending on the objective:

  • the implementation of competitions
  • distributing information leaflets (English flyers ) or giveaways (English give-away or English incentive )
  • the distribution of product samples (English sampling ) - also in the context of tastings (degustation)
  • The boost sales in the retail sector as a consultant (English sales-promoter )
  • the optimization of the service quality of a provider as a test buyer (English mystery shopper )
  • taking care of wholesalers and retailers as merchandisers or leasing sales representatives
  • the care of customers as VIP host / ess or host / ess at trade fairs and other events
  • the moderation of events (trade fairs, other events)

Tax treatment

A doctorate job is usually a dependent activity as an employee , which has to be settled using an income tax card . Because the promoter is bound to fixed working hours or a fixed place of work and does not bear any entrepreneurial risk. Only in exceptional cases, when the entire remuneration is paid as a commission based on success and the promoter is not bound by any working hours, is it a self-employed activity.

According to a judgment by the State Social Court of Hesse , the legal situation for trade fair jobs is even clearer, since work at a trade fair is generally subject to instructions.

Nevertheless, many clients settle all doctoral jobs on an independent basis in order to avoid social contributions, wage tax payments and labor law formalities. If a doctoral job, which is a dependent activity, is billed as a self-employed activity, then it is a bogus self-employment . In this case, billing takes place with the aid of a trade license via an invoice issued in your own name ( sales tax , trade tax (Germany) ). This means that a promoter with his own trade appears to the respective client.

Individual evidence

  1. Landesarbeitsgericht Köln, 5 Ta 187/04
  2. Promoters / sales consultants are not employees
  3.,,,11111111-2222-3333-44-44-44 -100000005003% 26overview = true.htm Hessian State Social Court AZ L8 / 14KR334 / 04; S30 / 9KR2810 / 02
  4. Raphael Moritz: More and more promoters are replacing sales staff. In: . January 4, 2015, accessed October 7, 2018 .