Information - Services - Formalities by subjects - Human resources - Taxes, social security contributions and insurance of employees - Social security; registration of an employee

Social security; registration of an employee

As an employer, you are required to register your employees with the social security system.

Description

When you hire new personnel, you must register these employees with the social insurance.

This registration obligation applies to all your employees. This means that you must not only register your employees who are subject to social insurance contributions, but also, for example, those who are employed on a marginal or short-term basis, trainees, working students or employed pensioners with the social insurance. The registration procedure is the same for all employees, with the exception of mini-jobs in private households.

You must submit social insurance notifications electronically. If you use a system-tested payroll accounting program in your company, you can create and send the notifications with this program. This is largely automated. Alternatively, you can use a system-checked completion aid to submit the data to the social insurance agency.

The Informationstechnische Servicestelle der gesetzlichen Krankenversicherung (ITSG GmbH) offers "sv.net", a system-checked completion aid, which you can use for the registration. The program is free of charge up to a certain usage limit.

System-tested payroll accounting programs and completion aids also contain the necessary modules for all other electronic notifications to the social security system, which you are obligated to make as an employer. In addition to the registration, the monthly contribution statement and the annual report are particularly important. In some industries, you must submit an immediate report in addition to the registration.

For the registration of employees, you must provide the following information, among other things:

Personal information: For this purpose, ask to see official documents, such as your identity card.
Social security number: You will find this on the employee's social security card. If the card is not available, you can register new personnel without a social security number. In this case, you must provide the date and place of birth and, if applicable, the country and name of birth.

Collection point: The responsible collection point is usually the employee's statutory health insurance fund, or the Minijob-Zentrale in the case of marginal part-time employees. To prepare the registration, you can use the "Information Portal for Employers" of the Information Technology Service Center of the Statutory Health Insurance (ITSG). This information portal helps you to classify the employment relationship in terms of social insurance law and to compile all the necessary data.

Prerequisites

If you are hiring personnel for the first time, you will need a company number. You can obtain this from the Company Number Service (BNS) of the Federal Employment Agency.

Procedure

Depending on whether you perform payroll accounting in-house or have outsourced it, you can prepare the declaration yourself or have it prepared by your external service provider (tax consultant, payroll office, service accounting center).

If you use a system-checked payroll program, you can submit the declaration from this program with the declaration reason "10" (registration).
If you do not use a system-checked payroll program, you can submit the declaration using a system-checked completion aid such as "sv.net".
If you use "sv.net", proceed as follows:
- Access the program.
- Register as a new user. if you have not already done so.
- Log in with your registration data and your company number.
- Under "Forms" select the tile "SV-Meldung" and there the form "Anmeldung". Select the element "10 Start of employment".
- Fill in the form. All fields are provided with help texts. A manual is also available.
- Submit the application 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 charge documents.

Special notes

Minijobs in private households are reported differently. For this purpose, you must use the household check procedure at the Minijob-Zentrale.
If you do not register employees, or do not register them correctly or on time (this also applies to immediate registration), you are acting irregularly and must expect a fine of up to EUR 25,000.

Deadlines

Submit registration: with the next pay slip, no later than 6 weeks after the start of employment.
Submit immediate notification: at the latest when employment begins

Processing time

Acceptance and processing of the transmitted data: within approximately 15 minutes

Required documents

Required Documents
none

Online procedures

sv.net – Sozialversicherung im Internet - Anmeldung von Arbeitsnehmern
As an employer, you can create and submit social security reports online.

Fees

none

Legal bases

Remedy

You can lodge an appeal against a penalty notice for a breach of the obligation to register within two weeks of service (Section 67 of the German Administrative Offences Act (Gesetz über Ordnungswidrigkeiten, OWiG)).