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Beitragsnachweis für Beschäftigte Prüfung

Bund 99107063029000 Typ 1

Inhalt

Leistungsschlüssel

99107063029000

Leistungsbezeichnung

Beitragsnachweis für Beschäftigte Prüfung

Leistungsbezeichnung II

Report and pay social security contributions for employees

Leistungstypisierung

Typ 1

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung

Leistungsgruppierung

-

Verrichtungskennung

Prüfung (29)

SDG Informationsbereiche

  • Rechte und Pflichten im Bereich der sozialen Sicherheit in der Union (Registrierung als Arbeitgeber, Registrierung von Beschäftigten, Mitteilung über das Ende eines Vertrags eines Beschäftigten, Zahlung von Sozialbeiträgen, Rechte und Pflichten im Zusammenhang mit Renten)

Lagen Portalverbund

  • Mitarbeiterbezogene Meldepflichten (2030400)

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

14.05.2024

Fachlich freigegeben durch

Federal Ministry of Labor and Social Affairs (BMAS)

Handlungsgrundlage

Teaser

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.

Volltext

If you employ people, you must report the social security contributions to be paid for these employees to the social security authorities.

To do this, you submit a monthly contribution statement to the responsible collection agency. The collection agency is the Minijob-Zentrale for marginally employed persons and the statutory health insurance fund with which they are members for all other employees.

You use the contribution statement to notify the respective health insurance fund of the social security contributions to be paid for all your employees for whom this health insurance fund is responsible. You use the contribution statement to notify the Minijob-Zentrale of the total contributions for all your marginal part-time employees.

You must submit the contribution statements electronically. If you use a system-checked payroll accounting program in your company, submit the contribution statement using this program. This is largely automated. Alternatively, you can use a system-checked completion aid to transmit the data to the social insurance.

The Informationstechnische Servicestelle der gesetzlichen Krankenversicherung (ITSG GmbH) offers the SV-Meldeportal, a system-tested completion aid that you can use for the contribution statement. There is a charge for using the portal. You must pay the social security contributions reported in the contribution statement to the collection agency by the due date. If you have given the health insurance fund or mini-job center a direct debit mandate, they will debit the contributions on time.

Erforderliche Unterlagen

none

Voraussetzungen

  • The registered office of your company is in Germany.
  • The employment is subject to German social security law.

Kosten

Abgabe: Es fallen keine Kosten an

The service is basically free of charge. If you use the SV-Meldeportal, user fees will be charged.

Verfahrensablauf

Depending on whether you carry out payroll accounting in your own company or have outsourced it, you can create the contribution statement yourself or have it created by your external service provider, e.g. tax consultancy, payroll office or service data center.

  • If you use a system-checked payroll accounting program, 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 the SV-Meldeportal.
  • If you use the SV-Meldeportal, proceed as follows:
    • Call up the reporting portal application.
    • Register to use it, if you have not already done so.
    • Log in with your registration data and your company number.
    • Under Forms, select the "Proof of contributions" tile and then the general form or the form for marginally employed persons.
    • Complete the form. All fields are provided with help texts. A manual is also available.
    • Send off the contribution statement. You will find messages and feedback in your SV-Meldeportal mailbox.
    • Save all relevant documents electronically or print them out for safekeeping and add them to your remuneration documents.

Bearbeitungsdauer

Acceptance and processing of the transmitted data: within approx. 15 minutes

Frist

  • Proof of contribution: by the fifth-last bank working day of the current month, 00:00 at the latest
  • Contribution payment: by the third-last bank working day of the current month, 00:00 at the latest

Weiterführende Informationen

Hinweise

The following information is available:

For employment reported via the household cheque procedure, the Minijobzentrale calculates the contributions and debits them every six months.

Rechtsbehelf

None

Kurztext

  • Proof of contributions for employees Check
  • Employers must report and pay social security contributions for their employees on a monthly basis
  • Reports electronically using system-tested programs or fill-in aids
  • Due date for contribution statement: fifth last bank working day
  • Due date for payment of contributions: third last bank working day
  • Different procedure for mini-jobs in private households (household check)
  • Responsible: respective health insurance fund or mini-job center

Ansprechpunkt

nicht vorhanden

Zuständige Stelle

nicht vorhanden

Formulare

nicht vorhanden