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