Übermittlung digitaler Lohnnachweis Anforderung
Inhalt
Begriffe im Kontext
- 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)
- Mitarbeiterbezogene Meldepflichten (2030400)
- Steuern und Abgaben für Betriebe (2040200)
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The digital wage statement is one of the bases for calculating the contribution that you as a company pay annually for the statutory accident insurance cover of your employees.
You report the wage totals of your employees in the digital wage statement. This report is called the payroll report.
Before reporting, you must carry out a master data retrieval using your certified payroll accounting program or a completion aid, such as the SI reporting portal. The master data retrieval is a preliminary procedure for the actual wage statement. It ensures that only reports with correct data are sent to the employers' liability insurance associations and accident insurance funds.
You do not have to submit a digital wage statement if your company does not employ any persons, marginal part-time employees or temporary workers. If this applies to your company, you should not retrieve any master data. If you have nevertheless retrieved the master data by mistake, you must cancel it.
- Your company employs persons insured under accident insurance in return for a salary or other form of remuneration.
- There are no costs.
You must submit the electronic wage statement via a certified payroll accounting program or corresponding completion aids, for example the SV-Meldeportal.
If you submit the report via a payroll accounting program:
- Make sure that you are using the latest version of your payroll accounting program.
- If you are submitting information on your employees' pay, you will need the following data:
- Name of the responsible employers' liability insurance association or accident insurance fund
- Company number at the responsible employers' liability insurance association or accident insurance fund
- PIN for digital wage statement
- You will receive the access data from the relevant employers' liability insurance association or accident insurance fund together with the membership documents or the notification of the company's assessment by post. You can also apply for the access data at a later date.
- Retrieve your master data. This will ensure that you only send wage statements with the correct company number and actually assessed risk tariff centers to the relevant employers' liability insurance association or accident insurance fund.
- Your company data, such as company number, company number of the accident insurance institution, company number and PIN, are stored in the payroll accounting program. This allows you to call up the master data in the master data file at your employer's liability insurance association or accident insurance fund.
- By retrieving the master data, your employer's liability insurance association or accident insurance fund concludes that your company has employees in the respective contribution year and pays them.
- The responsible accident insurance institution now expects the electronic wage statement for this contribution year.
- Transfer the reported data to the payroll accounting program. Then check the assignment of all employees to the risk tariff center and adjust it if necessary.
- The following data is transmitted with the digital wage statement:
- Company number at the responsible accident insurance institution
- Company number of the responsible accident insurance institution
- related to the risk tariff center:
- Pay subject to contributions
- Hours worked by all employees
- Number of employees
Note: If you use several payroll areas in your company, you must retrieve the master data for each area and report the wage statements.
If you make the report using a completion aid:
- Your company's master data is retrieved automatically immediately before you submit the wage statement. A separate query is therefore not necessary.
Please note the following reporting deadlines:
- Submission of wage statements for the contribution year by 16.02. of the following year
- with the next payslip no later than 6 weeks after the change occurs:
- Cessation of the business
- Change of the responsible employers' liability insurance association or accident insurance fund
- Termination of the reporting or accounting body
- Termination of all employment relationships
Only remuneration for employees is reported. Further information about the company must be reported separately. Notifications based on the number of persons, so-called head contribution notifications, are not reported with the digital wage statement - for example, for special types of insured persons such as apprentices or volunteers. The responsible accident insurance institution will provide information on the reporting options.
- Appeal
- You can find out how to lodge an appeal in the notification from your employer's liability insurance association or accident insurance fund.
- Transmission of digital wage statement request
- The digital wage statement is the basis for calculating the contribution
- Companies pay annually for the statutory accident insurance cover of their employees
- Target group: Companies that have employees and pay them a salary
- Master data retrieval is a preliminary procedure for the actual wage statement notification
- Transmission only electronically with certified payroll accounting program or completion aid, for example SV-Meldeportal
- Processing time: 1 to 3 months
- Responsible
- for commercial companies: Employer's liability insurance associations broken down by sector
- for public companies and educational institutions: Accident insurance funds organized by region