Wage totals; reporting to the accident insurance institution

As a company, you must submit the wage statement of your employees electronically.

Description

Prerequisites

  • Your company employs insured persons for wages or another form of remuneration.

Procedure

You must submit the electronic wage statement using a certified payroll accounting program or a corresponding completion aid (for example, sv.net).

If you make the declaration via a payroll accounting program:

  • Make sure you are using the latest version of your payroll program.
  • If you are submitting the information on your employees' remuneration, you will need the following data:
    • Name of the responsible employers' liability insurance association or accident insurance fund.
    • Company number at the responsible employers' liability insurance association or accident insurance fund
    • PIN for digital wage statement
      • You will receive the access data from the responsible employers' liability insurance association or accident insurance fund by mail with the membership documents or the notice of assessment for the company. You can also apply for the access data at a later date.
  • The procedure starts with the master data retrieval. This ensures that you only send wage statements with the correct company number and actually assessed hazard tariff points to the responsible employers' liability insurance association or accident insurance fund during the rest of the procedure.
  • You use the company data stored in the payroll accounting program (company number, company number of the accident insurance carrier, company number, PIN) to call up the master data in the master data file at your employers' liability insurance association or accident insurance fund.
  • By retrieving the master data, your employers' liability insurance association or accident insurance fund concludes that your company has employees in the respective contribution year and pays them.
  • The responsible accident insurance institution now expects the electronic wage statement for this contribution year.
  • Transfer the confirmed data to the payroll accounting program. Then check the assignment of all employees to the hazard pay scale unit and adjust it if necessary.
  • The following data is transferred with the electronic wage statement:
    • Company number at the responsible accident insurance institution
    • Company number at the responsible accident insurance institution
    • related to the hazard tariff point:
      • Pay subject to contributions
      • Hours worked by all employees
      • Number of employees

Note: If you use several payroll areas in your company, you must retrieve the master data and report the wage statements for each area.

If you are reporting using a completion tool:

  • Your company's master data is automatically retrieved immediately before you submit the wage statement. An independent query is therefore not necessary.

Special notes

Only remuneration for employees is reported; further information on the company must be reported separately. So-called "head contribution reports" (reports according to the number of persons, e.g. for special types of insured persons such as apprentices, volunteers) are not reported with the electronic wage statement. The responsible accident insurance institution will provide information on the reporting options.

Deadlines

Please note the following reporting deadlines:

  • Submission of the wage statement:
    For the contribution year by 16.02. of the following year.
  • Discontinuation of the company, change of the responsible employers' liability insurance association or accident insurance fund, termination of the reporting or accounting office, termination of all employment relationships:
    no later than 6 weeks after the change occurs.

Processing time

1 bis 3 Monate

Required documents

  • Required Documents

    • none

Fees

    • There are no costs involved.

Remedy

  • Opposition
    • Detailed information on how to lodge an appeal can be found in the notification from your employers' liability insurance association or accident insurance fund.

Status:08.02.2023

Responsible for editing:Bundesministerium für Arbeit und Soziales

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited