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Social security reports and proof of contributions

The health and long-term care insurance funds, the pension insurance institutions and the Federal Employment Agency require information from all employers about the employees they employ in order to carry out their tasks. Therefore, all employers must submit reports for their employees.

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Current

The seventh law amending the fourth book of the social security code and other laws (7th SGB IV-AmendmentG) was published in the Federal Law Gazette on June 30, 2020. The law provides for the abolition of the "multiple employment" indicator on January 1, 2021.


Introduction of a third gender characteristic - adaptation of the employer notification procedure
With the law to change the information to be entered in the birth register of December 18, 2018, a third gender characteristic "diverse" was introduced. If a child can neither be assigned to the female nor the male gender, the civil status case can also be entered in the birth register without such an indication or with the indication "diverse". In addition, since December 22, 2018, people with variants of gender development can explain to the registry office which of the designations provided for in Section 22 (3) of the Civil Status Act is relevant for them, or waive the specification of a gender designation, provided that they meet the requirements set out in Section 45b of the Civil Status Act fulfill.
For these reasons, the employer notification procedure must also be adapted. The information on gender must be expanded as follows:

  • M = male
  • W = female
  • X = indefinite
  • D = diverse

The National Association of Statutory Health Insurance Funds is asked to initiate the approval procedure for the Common Principles according to Section 28b, Paragraph 1, Clause 1, No. 1 - 3 of SGB IV in the version from 01.01.2020.


Countries approve Statutory Health Insurance Insurance Relief Act - Back to the equal financing of health insurance contributions
From January 1, 2019, the contributions to the statutory health insurance will be borne equally by the employers and the employees. The additional contribution that is specific to the health insurance fund is thus financed on an equal footing. The contribution statement remains unchanged, the additional contribution will continue to be shown separately.


On November 8, 2018, the Bundestag cleared the way for numerous changes within the statutory pension system and accepted it with the federal government's draft law on performance improvements and stabilization in the statutory pension insurance. The law was on the agenda of the 972nd meeting of the Bundesrat on November 23, 2018. The Federal Council has not called on the mediation committee.
The law was published on December 4th, 2018 in the Federal Law Gazette.
The law also includes the expansion of the sliding zone up to 1,300 euros from July 2019. The law speaks of a transitional area. The addition of the new paragraph 1a in Section 70 SGB VI ensures that the lower pension insurance contributions in the transitional area from July 1, 2019 from the reduced contribution assessment base do not lead to lower pension entitlements.
An amendment to Section 28a of Book IV of the Social Code (obligation to register) ensures that the registration is correct. In principle, it is the wages and not the fictitious income that is subject to contributions to be reported.


The Flexirentengesetz was on the agenda of the 951st meeting of the Bundesrat on November 25, 2016. The Federal Council has approved.
The law makes adjustments to the reporting procedure necessary. The description of the person group 119 for "insurance-free old-age pensioners" is adapted and the person group 120 "insurable old-age pensioners" is newly introduced.


With the 6th SGB IV Amendment Act, the DEUEV annual notification will no longer be required for short-term employees from January 1, 2017. Nothing changes for this group of people for the annual reports on accident insurance.
With the 6th SGB IV Amendment Act, access to applying for an establishment number is regulated from 01.01.2017. In addition, the company number and the employing company are standardized for the first time by law in Section 18i SGB IV. From 01/01/2017, a company number must be applied for electronically from the Federal Employment Agency.
With the 6th SGB IV Amendment Act, the social security card will be expanded to include machine-readable data encryption from 01.01.2017.

Basics

Employers need a company number for the employing company in order to report their employees to the social security system.

Since 01/01/2006, reports and proof of contributions can only be sent fully automatically to the data collection points of the health insurance funds by means of data transfer from system-checked payroll programs or using machine-generated fill-in aids. There is no need to provide the data on paper or on data carriers.
Explanation of the basic structure of the contribution statements to the health insurance companies.

This rule applies to all companies. The legislator has not made any exceptions as provided for in tax law for submitting income tax returns. The household check procedure continues to apply only to marginal part-time employees in private households.

Basics for the reporting procedure:

Further stipulations are made in the ordinance on the calculation, payment, forwarding, accounting and checking of the total social security contribution (contribution procedure ordinance).

Accident insurance data in the DEUEV notification procedure
From 01/01/2009 there were new reporting obligations to the collection points of the health insurance. With the Accident Insurance Modernization Act (UVMG), the DEUEV notification procedure was expanded to include information from the statutory accident insurance. This became necessary because the tax audit for accident insurance will be transferred from the employers' liability insurance associations and accident insurance funds to the pension insurance from 2010 (for audit periods from 2009). In order to optimize the tax audits, employee-related data on accident insurance were transmitted to the collection points in the DEUEV notification procedure from January 1, 2009.
This reporting procedure has not proven to be a sufficiently secure and error-free basis for calculating the contributions to accident insurance. As part of every DEUEV remuneration notification, the DBUV is therefore no longer applicable as of December 31, 2015.
In order for the auditing service of the pension insurance to continue to receive data, the companies must from 01.01.2016 on each 16.02. Submit an annual UV report of the following year.

Maturity of the contribution statements and payments

According to Section 23 (1) SGB IV, the total social security contribution in the anticipated amount of the contribution owed is due no later than the third-last banking day of the month in which the employment with which the remuneration is achieved was carried out. Any remaining contribution is due on the third last banking day of the following month. The health insurance company must be in possession of the contributions on this day.
The employer can pay the amount equal to the previous month's contributions; any remaining balance remains due on the third last banking day of the following month.

Since 2008, proof of contributions must be submitted no later than two working days before the contributions are due. Before that, the point in time could be determined by the collection agency's statutes. A feedback from the data collection point to the employer takes place electronically.

Detailed information with the exact dates

Person groups in the notifications according to the DEUEV person group key

In the notification procedure according to the DEUEV, the person group code identifies special features of person groups regardless of the activity code. The three-digit person group code enables the insured person to be more precisely assigned to a job. The following can be documented with the person group key:

  • Specifics of employment
  • Belonging to a certain group of insured persons
  • Information about the type of employment

For example, trainees, interns, low-wage and short-term employees have their own personal group code.

In principle, the key 101 is to be used. If the employment relationship has special characteristics, the corresponding person group code from the table must be used. If more than one key applies, the lowest one must be specified. The keys 109 (marginally paid employees) and 110 (short-term employees) always have priority.

A detailed overview with explanations and examples can be found on the Person group code page.

Contribution groups in the notifications according to DEUEV

A numeric key must be given on all reports on social security. The relevant number is given for each employee in the order of health insurance, pension insurance, unemployment insurance and long-term care insurance. If there is no obligation to contribute, this is indicated with the number 0.

This information is called the contribution group key (or SI key).

Health insurance Pension insurance Unemployment insurance Long-term care insurance
0 - no contribution

1 - general contribution

2 - increased contribution
(only permitted for reporting periods up to December 31, 2008)

3 - reduced fee

4 - Contribution to agricultural KV

5 - Employer's contribution to agricultural KV

6 - Flat rate contribution for marginal part-time employees

9 - Company payer (contribution is paid by the company for voluntarily insured persons)
0 - no contribution

1 - full contribution

3 - half contribution

5 - Flat rate contribution for marginal part-time employees
0 - no contribution

1 - full contribution

2 - half contribution
0 - no contribution

1 - full contribution

2 - half contribution

A detailed overview with explanations and examples can be found on the contribution group code page.

Reporting reasons / reporting facts and reporting deadlines

Basic stipulations are contained in § 5 DEÜV (Ordinance on the collection and transmission of data for the social insurance institutions):

(1) Reports are to be submitted according to the circumstances at the time to which the report relates. This applies in particular to changes in the name, nationality or address of an employee.
(2) Reports can be submitted together, insofar as this Ordinance permits.
(3) Reports on periods of time that extend beyond the end of a calendar year must be submitted separately for each calendar year. No further reports may be made for reported periods, unless this Ordinance permits otherwise.
(4) Contributory wages must be reported in full. Amounts after the decimal point of more than 49 should be rounded up, and those of less than 50 should be rounded down to the nearest full amount.
(5) (dropped out)
(6) All personal details for reports are official documents, the insurance number can be found on the social security card.
(7) If the insurance number is not known when registering, the information required for issuing the insurance number, in particular the full name, maiden name, date of birth, place of birth, gender, nationality and address, must be entered.
(8) When a national of another member state of the European Union or a country to which the Agreement on the European Economic Area applies, the country of birth and the insurance number of the country of citizenship must also be entered when taking up insurable employment within the scope of this Ordinance.
(9) The person required to report must report multiple employment.
(10) Reports that contain information on wages must be marked separately if the period to be reported includes wages in accordance with the provisions of the sliding zone (Section 20 (2) of Book Four of the Social Code).
(11) The reports must contain the company number of the employee's health insurance company.
(12) The receipt of an application to the employer for waiver of the compulsory insurance in the statutory pension insurance according to § 6 paragraph 1b of the sixth book of the Social Security Code by a marginally employed person must be identified and reported separately; the report can also be made in connection with another report to be submitted at the same time.

The data collection and transmission ordinance requires those subject to the reporting obligation to report multiple employment (Section 5 (9) DEÜV). This regulation will be repealed from 2021.

A report without a pension insurance number is only permitted for the following reports:

  • Registrations (reporting reasons 10 - 13)
  • Immediate reports (reporting reason 20)
  • Simultaneous registration and de-registration (reporting reason 40) only for short-term employees (group of people 110)

For all other reasons for reporting, i.e. cancellations, annual reports, interruption reports, etc., the provision of the pension insurance number is mandatory by law.
Since 01.01.2008 the collection points have been legally obliged to forward the insurance number determined by the pension insurance institution and reported back to the collection point to the employer immediately by data transmission in the case of registrations without an insurance number.

With the fifth law amending the fourth book of the social security code and other laws, paragraph 4 was formulated in Section 33 DEÜV as follows:

The collection agency must immediately request the allocation of an insurance number from the data center of the pension insurance institution if a registration does not contain an insurance number and this cannot be determined from the inventory file. This report will only be forwarded once the insurance number has been communicated. The collection point forwards the notified or determined insurance number immediately to the person subject to the reporting obligation by means of data transmission.

The reasons for submission (reporting reasons) characterize the reporting facts (e.g. for registrations or cancellations, change of health insurance company, annual report) and are always two-digit. If several facts and therefore reasons for submission apply in a reporting group, the lowest key is to be used.

Detailed information on the insurance number

Registrations

  • 10 - Registration due to commencement of employment
  • 11 - Registration due to change of health insurance
  • 12 - Registration due to change of contribution group
  • 13 - Registration for other reasons / changes in the employment relationship
  • 20 - Immediate notification when taking up employment in accordance with Section 28a (4) SGB IV

Detailed information on registrations

Unsubscribes

  • 30 - Deregistration due to end of employment
  • 31 - Deregistration due to change of health insurance
  • 32 - Deregistration due to change of contribution group
  • 33 - Deregistration for other reasons / changes in the employment relationship
  • 34 - Deregistration due to the end of the continued existence of an employment relationship under social security law according to Section 7 Paragraph 3 Clause 1 SGB IV
  • 35 - Deregistration due to an industrial dispute lasting more than a month
  • 36 - Deregistration due to
    • Change of payroll accounting system (optional)
    • Currency conversion during a calendar year
  • 40 - Simultaneous registration and deregistration due to the end of employment
  • 49 - Deregistration due to death

Detailed information on unsubscribing

Annual reports / interruption reports / other remuneration reports

Change notifications

Reporting event Reason for submission Reporting deadline
Change of name of the employee. 60 Next billing, no later than 6 weeks after the change. Separate reports are not required, but reports are not rejected.
Change of address of the employee. 61 Next billing, no later than 6 weeks after the change. Separate reports are not required, but reports are not rejected.
Change of the employee's file number / personnel number (optional). 62 No deadline as voluntary registration.
Change of nationality of the employee. 63 Next billing, no later than 6 weeks after the change. Separate reports are not required, but reports are not rejected.

Since November 1, 2009, employers are no longer obliged to send changes to personal data to the collection point separately as a "change notification" (result of the meeting on May 18/19, 2009; point 4). This applies to reporting reasons 60, 61 and 63.
Reports with the reasons for submission 60, 61 and 63 are no longer to be submitted by employers. In future, changes to personal data must be communicated by the employer with the next annual report or de-registration.

Reports in bankruptcy cases

  • 70 - Annual report for released employees
  • 71 - Notification of the day before the bankruptcy / exemption
  • 72 - Remuneration notification for the legal end of employment

In the event of continued employment after the opening of insolvency proceedings or rejection due to lack of assets, the following applies:

  • 30 - Deregistration if new company number is used.
  • 33 - Deregistration if the previous company number is still used.
  • 10 - Registration if new company number is used.
  • 13 - Registration if the previous company number is still used.

Detailed information on the reports in insolvency cases

Other messages

Reporting event Reason for submission Reporting deadline
Notification of one-off wages that are only subject to contributions in the accident insurance (special notification UV)
91Next billing, at the latest within 6 weeks after payment. Deleted from 01/01/2016

With the repeal of Section 11 (4) DEÜV (5th SGB IV-AmendmentG), reason 91 (special notification of one-off wages for accident insurance) will be deleted from 01.01.2016.

Detailed information on the special notification UV, reason for submission 91

Reports for marginal part-time employees

The data collection and transmission ordinance also applies to marginal part-time employees. This means that not only registrations and cancellations, but also all other notifications in general.
§ 13 DEÜV applies:

For reports of part-time employment in accordance with Section 8 of Book Four of the Social Security Code, Section 5 Paragraphs 1 to 7 and 9 and Sections 6 and 8 to 12 apply accordingly.

The household check procedure continues to apply to marginal part-time employees in private households. This is mandatory for marginal part-time employment in private households. As an alternative, the employer can no longer use the general contribution and notification procedure.

This means that the same reports are to be made for short-term employees as for employees subject to compulsory insurance. The reports are only to be submitted to the mini-job center. Enter the code number 110 under the person group code. All contribution groups are to be encoded with 0 and six zeros are to be entered in the data block "Report subject matter" (DBME) as "pay subject to contributions".
In contrast, the pay that is subject to contributions to the accident insurance (DBUV) is to be specified as "pay subject to contributions to accident insurance".
With the 6th SGB IV Amendment Act, the DEUEV annual notification will no longer be required for short-term employees from January 1, 2017. For the first time, a DEUEV annual notification is no longer due if employers have employed people on a short-term basis after the turn of the year 2016/2017.

From 01.01.2022, employers will be required to report the existence of health insurance coverage for their short-term employees.
To this end, paragraph 9a is added to Section 28a of SGB IV:

For marginal part-time employees in accordance with Section 8 (1) number 2, when reporting in accordance with paragraph 1, sentence 1, number 1, the employer must also indicate how they are insured for the duration of their employment. The regulation will be evaluated as part of a report by the federal government on the effect of the measure by the end of 2026.

An amendment to Section 8 (2) of the Contribution Procedure Ordinance (new number 7a) ensures that proof of health insurance coverage in accordance with Section 28a (9a) of SGB IV is to be included in the remuneration documents.

In addition, from January 1, 2022, when registering short-term employment at the mini-job center, the employer should receive automated feedback on previous insurance periods of the employees. In this way, he can assess whether the time limits for short-term employment have been complied with or when they have been exceeded. This creates the necessary legal security for employers.
For this purpose, paragraph 2 is added to § 13 DEÜV (Ordinance on the collection and transmission of data for the social insurance institutions):

When registering a marginal employee in accordance with Section 8 (1) number 2 of Book Four of the Social Code, the collection point must immediately inform the person required to report electronically whether the employee has any further marginal employment in accordance with Section 8 (1) number 2 of Volume Four of the Social Security Code at the time of registration or have existed in the previous period in the calendar year.

Operational data maintenance

Section 18i SGB IV (company number for employers' companies) stipulates:

(1) In order to participate in the notification procedure for social insurance, the employer must electronically apply to the Federal Employment Agency for a company number for each of its employing companies.
(2) In order to assign the company number to the Federal Employment Agency, the employer must electronically transmit the necessary information, in particular the name and address of the employing company, the place of employment, the economic activity of the employing company and the legal form of the company.
(3) The employing company is a unit that is delimited according to the municipal boundary and economic activity, in which employees work for an employer. For an employer there can be several employing companies in a municipality, provided that these employing companies each form a separate economic unit. For companies with the same employer with different economic activities or in different municipalities, separate company numbers are to be assigned.
(4) Changes to the information according to paragraph 2 as well as a report in the event of the complete termination of the business activity are to be sent immediately by the employer, after the insolvency administrator has opened the insolvency proceedings, to the Federal Employment Agency through secure and encrypted data transmission from system-tested programs or by means of machine-generated fill-in aids to transfer.
(5) The details of the procedure and the content of the information to be transmitted, in particular the data records, are regulated by the common principles according to Section 28b (1) sentence 1 numbers 1 to 3.
(6) The establishment numbers and all information in accordance with paragraphs 2 and 4 are stored in an electronic file of the employing establishments at the Federal Employment Agency.

Companies notify the company number service of the Federal Employment Agency about changes to company data. In order to simplify this procedure, the data set "Betriebsdatenpflege" (DSBD) has been available since December 2010 as part of the notification procedure according to the Data Collection and Transmission Ordinance (DEÜV). In order to improve the quality of the data, it was decided to include reasons for submission in the DSBD on June 1, 2012.

Company number service of the Federal Employment Agency

Key directory for the information on the activity in the reports on social security

The notification procedure for social security collects encrypted data on the activities of the employees. In every DEUEV report that is submitted to the health insurance company, among other things, encrypted information about the work of the employees must be provided.

The key index 2010 is available for notifications from December 1st, 2011. The new activity key has 9 digits and must be used in the social security notification procedure from December 1st, 2011.
Overview with explanations and examples of the job code


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