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.
Description
If you employ persons, you must notify the social insurance of the earnings of these employees that are subject to contributions.
To do this, you must submit an annual report for all persons employed by you on December 31 of a year by February 15 of the following year. Only employees who are exempt from insurance for a short period of time do not have to submit an annual report.
- If the employment relationship ends during the course of the year or on 31.12. of a year, you notify the remuneration subject to contributions as part of the deregistration. Annual notification is then no longer required.
- If the employment relationship is interrupted, report the earnings subject to contributions as part of the interruption report. An annual report is then no longer required for the periods already reported.
You must submit the annual or remuneration report electronically, like all other social insurance reports. If you use a system-approved payroll accounting program in your company, you must use this program to create and send the notifications. This is largely automated. Otherwise, you must use a system-approved completion aid to submit the data to the social insurance agency.
Among others, the Informationstechnische Servicestelle der gesetzlichen Krankenversicherung (ITSG GmbH) offers "sv.net", a system-tested completion aid that you can use for the remuneration notifications. The program is free of charge up to a certain level of use.
Prerequisites
You do not need to meet any other requirements.
Procedure
Depending on whether you perform payroll accounting in-house or have outsourced it, you can prepare the annual return yourself or have it prepared by your external service provider (tax consultant, payroll office, service computer center).
- If you use a system-checked payroll program, you must submit the report from this program with the reporting reason "50" (annual report). If you do not have a system-checked payroll accounting program, you must submit the report 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 login data and your company number.
- Under "Forms" select the tile "SI declaration" and there the form "Annual declaration".
- Select the element "50 annual declaration". Fill in the form. All fields are provided with help texts. A manual is also available. Submit the declaration by pressing a button.
Messages and feedback can be found in your sv.net mailbox. Save the message or print it out and take it to the remuneration documents.
Special notes
- The procedure is different for minijobs in private households. For employees who are registered via the household check procedure, the annual report is prepared by the Minijob-Zentrale.
- If you do not submit the annual declaration, do not submit it correctly or do not submit it on time, you are acting irregularly and must expect a fine of up to EUR 25,000.
Deadlines
Submit annual report: no later than February 15 of the following year
Processing time
Acceptance and processing of the transmitted data: within approximately 15 minutes
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).
Links to more information
Status: 18.02.2023
Responsible for editing: Bundesministerium für Arbeit und Soziales
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