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.
