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.

Description

Prerequisites

none

Procedure

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.

Special notes

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.

Deadlines

  • 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.

Processing time

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

Required documents

  • Required Documents

    none

Online procedures

Fees

  • none

Status:19.12.2022

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
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.