Social security contributions for employees; notification and payment
As an employer, you are obliged to submit monthly contribution statements for your employees to the social security authorities and to pay the social security contributions specified therein.
If you employ staff, you must notify the social insurance of the social insurance contributions payable for these employees.
For this purpose, you submit a so-called contribution statement to the responsible collection agency on a monthly basis. The collection agency is the Minijob-Zentrale for marginally employed persons and the statutory health insurance fund of which they are a member for all other employees.
With the contribution statement, you notify the respective health insurance fund of the social security contributions to be paid for all your employees for whom this health insurance fund is responsible. You use the contribution statement to notify the Minijob-Zentrale of the total contributions for all of your part-time employees.
You must submit the contribution statements electronically. If you use a system-checked payroll accounting program in your company, you can create and send the contribution statement with this program. This is largely automated. Alternatively, you can use a system-checked completion aid to transfer the data to the social insurance agency.
The Informationstechnische Servicestelle der gesetzlichen Krankenversicherung (ITSG GmbH) offers "sv.net", a system-checked completion aid that you can use for the contribution statement. The program is free of charge up to a certain usage limit.
You must pay the social insurance contributions reported in the contribution statement to the collection agency on time. If you have given the health insurance fund or the mini-job center a direct debit mandate, they debit the contributions on time.
Depending on whether you run payroll accounting in-house or have outsourced it, you can create the contribution statement yourself or have it created by your external service provider (tax consultant, payroll office, service computer centre).
- If you use a system-checked payroll program, you can submit the contribution statement using this program.
- If you do not use a system-checked payroll accounting program, you can submit the contribution statement using a completion aid such as "sv.net".
- If you use sv.net, proceed as follows:
- Call up the program.
- Register as a new user. if you have not already done so.
- Log in with your login data and your company number.
- Under Forms, select the tile "Contribution statement" and there the general form or the form for marginally employed persons.
- Fill out the form. All fields are provided with help texts. A manual is also available.
- Send the contribution statement by pressing a button. Messages and feedback can be found in your sv.net mailbox.
- Save all relevant documents electronically or print them out for safekeeping and include them with your remuneration documents.
The procedure is different for mini-jobs in private households. In the case of employment reported via the household cheque procedure, the Minijobzentrale calculates the contributions and debits them every six months.
- Contribution statement: no later than the fifth last bank working day of the current month, 00:00 hrs.
- Payment of contributions: at the latest on the third last bank working day of the current month, 00:00 hrs.
Acceptance and processing of the transmitted data: within approximately 15 minutes
Links to more information
Responsible for editing: Bundesministerium für Arbeit und Soziales
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