Report remuneration subject to contributions for employees Unfortunately this specification of service has not yet been completely translated.

If you employ staff, you must notify the social insurance of the remuneration of these employees that is subject to contributions. To do this, you must submit an annual declaration for all employees working for you on 31.12. of a year by 15 February of the following year. Only employees who are exempt from insurance for a short period of time do not have to submit an annual return. If the employment relationship ends during the course of the year or on 31.12. of a year, you inform the employer of the earnings subject to contributions as part of the deregistration. Annual notification is then no longer required. If the employment relationship is interrupted, you report the pay liable for contributions as part of the interruption report. An annual notification is then no longer required for the periods already notified. You must submit the annual or remuneration declaration electronically, like all other social insurance declarations. If you use a system-checked payroll program in your company, you can create and send the notifications using this program. This is largely automated. Alternatively, you can use a system-checked completion aid to transfer the data to the social insurance agency. The Information Technology Service Center for Statutory Health Insurance (ITSG GmbH) offers "sv.net", a system-checked completion aid that you can use for the remuneration notifications. The program is free of charge up to a certain level of use.

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Forms: no Online procedure: yes Written form required: no Personal appearance required: no

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The procedure is different for mini-jobs 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.
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 centre). If you use a system-checked payroll program, you can submit the return from this program with the reporting reason "50" (annual return). If you do not use a system-checked payroll accounting program, you can submit the declaration using a system-checked completion aid such as "sv.net". If you use "sv.net", proceed as follows: Call up the program. Register as a new user. if you have not already done so. Log in with your registration 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 out the form. All fields have help texts. A manual is also available. Submit the notification 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 with you to the remuneration documents.

Responsible for the content
Federal Ministry of Labour and Social Affairs

Last update or date of publication
09.12.2020