Issue and forward certificate of employment or certificate of secondary income Unfortunately this specification of service has not yet been completely translated.
If your employees or the employment agency require a certificate of employment, you must issue one. The same applies to a secondary income certificate if employees or persons working for you on a self-employed basis have applied for or are receiving current cash benefits.
Certificate of employment
As an employer, you are obliged - on request - to issue a certificate of employment to your employees or to the Employment Agency.
The certificate of employment contains, among other things
- the type of employment,
- the beginning and end of employment subject to compulsory insurance, as well as any interruptions,
- the reason for the termination of the employment relationship, and
- the amount of the earnings subject to contributions.
The employment certificate is required
- for the decision on the entitlement to unemployment benefit and transitional allowance, and
- for drawing up supporting documents for employees who have applied for or are receiving benefits from foreign institutions (certificate of employment for the purposes of supranational and intergovernmental law).
Secondary income certificate
You must issue a secondary income certificate to a person whom you employ or to whom you entrust a self-employed activity if that person receives
- unemployment benefit,
- vocational training allowance,
- training allowance,
- transitional allowance or
- Short-time allowance
has applied for or is receiving.
The secondary income certificate includes information on the amount of remuneration and the working hours.
This certificate is required because the secondary employment or the secondary income can affect the benefit entitlement and its amount.
If you do not issue the certificate of employment or the certificate of supplementary income, you will be committing an administrative offence. A possible fine is up to EUR 2,000.
If the certificate contains false information, you may be liable for damages and possibly even for criminal prosecution.
Online procedure possible: yes
Written form required: no
Personal appearance required: no
Arbeitsbescheinigung nach § 312 Drittes Buch Sozialgesetzbuch (SGB III)
Arbeitsbescheinigung für Zwecke des über- und zwischenstaatlichen Rechts nach § 312a Drittes Buch Sozialgesetzbuch (SGB III)
Bescheinigung über Nebeneinkommen nach § 313 des Dritten Buches Sozialgesetzbuch (SGB III)
- The certificate of employment is to be issued at the request of the employee or the Federal Employment Agency.
- The ancillary income certificate is to be issued if the employed or commissioned person has applied for or is receiving current cash benefits.
§ 312 Sozialgesetzbuch Drittes Buch (SGB III)
§ 312a Sozialgesetzbuch Drittes Buch (SGB III)
§ 313 Sozialgesetzbuch Drittes Buch (SGB III)
§ 313a Sozialgesetzbuch Drittes Buch (SGB III)
§ 321 Sozialgesetzbuch Drittes Buch (SGB III)
§ 404 Sozialgesetzbuch Drittes Buch (SGB III)
§107 Sozialgesetzbuch Viertes Buch (SGB IV)
Informationen und Dokumente zum Thema "Ende der Beschäftigung" auf der Internetseite der Bundesagentur für Arbeit
Informationen, Formulare und Ausfüllhilfen zum Thema "Pflichten als Arbeitgeber. Maschinelle Arbeitsbescheinigungen" auf der Internetseite der Bundesagentur für Arbeit
Informationen zum Verfahren "Bescheinigung elektronisch annehmen" (BEA) auf der Internetseite der Bundesagentur für Arbeit
Sozialversicherung im Internet" (sv.net) Elektronische Ausfüllhilfe auf der Internetseite der ITSG (Informationstechnische Servicestelle der Gesetzlichen Krankenversicherung GmbH)
You can issue and transmit the certificate of employment and supplementary income electronically or in writing.
As of 1 January 2023, electronic transmission is generally mandatory. Exception: If you prepare or transmit secondary income statements for employees in private households, you may continue to use the written form.
If you choose to issue the statement electronically:
- The individual to whom the statement pertains may object to electronic transmission before January 1, 2023.
You have 2 options for transmitting the data electronically to the Federal Employment Agency:
- via your payroll software, provided it has a corresponding function, or
- via the electronic completion aid "sv-net" - social security on the Internet.
- The certificates are stored in an electronic file.
- A printout is sent to the employee.
- If you are granting transitional allowance, you as the employer are obliged to transmit the attestation electronically. To do so, you must use secure and encrypted data transmission and system-tested programs or machine-generated completion aids.
If you want to issue the attestation in writing:
- Download the individually required form on the website of the Federal Employment Agency.
- You can only use the forms provided by the Federal Employment Agency.
- Fill out the form completely, print it out and sign it.
- Submit the documents to the Employment Agency in whose district the employee or the person entitled to benefits to whom the certificate relates is resident. Or send them to the employee.
Responsible for the content
Federal Ministry of Labour and Social Affairs
Last update or date of publication