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.