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.
You do not need to meet any other requirements.
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.
- 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.
Submit annual report: no later than February 15 of the following year
Acceptance and processing of the transmitted data: within approximately 15 minutes
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
Responsible for editing:Bundesministerium für Arbeit und Soziales
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