Information - Services - Formalities by subjects - Taxes, social security contributions and insurance of employees - Dienstleistungsportal Bayern

If you employ staff, you must register them with the social security system and pay taxes and social security contributions. However, there are exceptions to the compulsory insurance for certain employment relationships.

Formalities

Here you will find information about formalities related to this subject:

• Compensatory levy; payment

  Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.

• Contributory remuneration for employees; reporting to the social security system

  As an employer, you are required to report your employees' pay to the social security system.

• Farm and household assistance of the agricultural accident insurance; application

  You can receive benefits from the Agricultural Employer's Liability Insurance Association (LBG) for farm and household assistance if you are unable to work or require inpatient treatment as a result of an accident at work or occupational disease.

• Voluntary insurance in the statutory accident insurance; application

  If you are not insured against accidents at work by law, you can apply for voluntary insurance. You can change or cancel the insurance at any time.

• Statutory accident insurance; registration of a company, self-employed or freelance activity

  If you start a business, become self-employed or freelance, you must register this with the statutory accident insurance.

• Künstlersozialkasse; filing an objection against a decision on the obligation to pay contributions

  The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.

• Artists' social insurance; notification in the event of a change in contributions for health and long-term care insurance

  The Künstlersozialkasse can only pay you the correct subsidy if it knows how much your contributions are for private or voluntary statutory health and long-term care insurance.

• Wage tax; registration by the employer
  The employer must withhold and pay the wage tax.
• Wage totals; reporting to the accident insurance institution

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

• Maternity leave; application for reimbursement of paid remuneration

  When employees are prohibited from working during maternity leave, you as the employer initially incur costs, for example, for maternity pay and employer allowance. You can apply for reimbursement of these costs from the statutory health insurance funds.

• Undeclared work; information on combating

  Undeclared work distorts competition, endangers the existence of small and medium-sized enterprises and destroys jobs. Public coffers suffer considerable losses in taxes and social security contributions.

• Social security; deregistration of an employee

  When an employee leaves your company, you must report the end of employment to the Social Security Administration.

• Social security; registration of an employee

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

• Social security contributions; application for reimbursement when receiving seasonal short-time allowance.

  If your company receives seasonal short-time allowance for employees, you can, under certain conditions, receive additional reimbursement of social insurance contributions for these employees.

• Social security contributions; application for reimbursement by measure carrier

  If you as a measure provider carry out measures for participation in working life for people with disabilities, you must pay the social insurance contributions. The Employment Agency or the Job Center will reimburse you for the social insurance contributions upon application.

• 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.