responsibility finder
Schleswig-Holstein

Report remuneration subject to contributions for employees

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

As an employer, you are obliged to report your employees' pay to the social security authorities.

If you employ people, you must inform the social insurance company of the remuneration of these employees that is subject to contributions.

To do this, you must submit an annual notification by February 15 of the following year for all employees working for you on December 31 of the year. An annual notification is only not required for employees who are exempt from short-term insurance.

  • If the employment relationship ends in the course of the year or on December 31st of a year, you should report the remuneration subject to contributions as part of the deregistration. An annual notification is then no longer required.
  • If the employment relationship is interrupted, you must report the earnings subject to contributions as part of the interruption notification. An annual notification is then no longer required for the periods already reported.

Like all other social security notifications, you must submit the annual or pay notification electronically. If you use a system-checked payroll accounting program in your company, you must create and send the notifications using this program. This is largely automated. Otherwise, you must use a system-checked completion aid to transmit the data to the social insurance.

Among others, the Informationstechnische Servicestelle der gesetzlichen Krankenversicherung (ITSG GmbH) offers "sv.net", a system-tested completion aid that you can use for the remuneration notifications. The program is free of charge up to a certain level of use.


Process flow

Depending on whether you carry out payroll accounting in your own company or have outsourced it, you can prepare the annual report yourself or have it prepared by your external service provider (tax consultant, payroll office, service data center).

  • If you use a system-checked payroll accounting program, you must submit the notification from this program with the notification reason "50" (annual notification). If you do not have a system-checked payroll accounting program, you must submit the notification 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 login details and your company number.
    • Under "Forms", select the "SI notification" tile and then the "Annual notification" form.
    • Select the "50 annual declaration" element. Complete the form. All fields are provided with help texts. A manual is also available. Send the notification at the touch of a button.

You will find messages and feedback in your sv.net mailbox. Save the message or print it out and add it to your remuneration documents.

Requirements

You do not have to fulfill any further requirements.

Which documents are required?

No further documents are required.

What are the fees?

Levy: free of charge
There are no costs.

What deadlines do I have to pay attention to?

Submit annual registration: by February 15 of the following year at the latest

Processing duration

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

Legal basis
Appeal

You can lodge an appeal against a fine notice for a breach of the obligation to register within two weeks of notification (Section 67 of the Administrative Offenses Act (OWiG)).

Applications / forms
  • Forms available: No
  • Written form required: No
  • Informal application possible: No
  • Personal appearance necessary: No
  • Online services available: Yes
What else should I know?
  • The procedure is different for mini-jobs in private households. For employees who are registered via the household cheque procedure, the annual declaration 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 in breach of the regulations and may face a fine of up to EUR 25,000.
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

As an employer, you are obliged to report your employees' pay to the social security authorities.

Process flow

Depending on whether you carry out payroll accounting in your own company or have outsourced it, you can prepare the annual report yourself or have it prepared by your external service provider (tax consultant, payroll office, service data center).

  • If you use a system-checked payroll accounting program, you must submit the notification from this program with the notification reason "50" (annual notification). If you do not have a system-checked payroll accounting program, you must submit the notification 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 login details and your company number.
    • Under "Forms", select the "SI notification" tile and then the "Annual notification" form.
    • Select the "50 annual declaration" element. Complete the form. All fields are provided with help texts. A manual is also available. Send the notification at the touch of a button.

You will find messages and feedback in your sv.net mailbox. Save the message or print it out and add it to your remuneration documents.

Requirements

You do not have to fulfill any further requirements.

Which documents are required?

No further documents are required.

What are the fees?

Levy: free of charge
There are no costs.

What deadlines do I have to pay attention to?

Submit annual registration: by February 15 of the following year at the latest

Processing duration

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

Legal basis

Appeal

You can lodge an appeal against a fine notice for a breach of the obligation to register within two weeks of notification (Section 67 of the Administrative Offenses Act (OWiG)).

Applications / forms

  • Forms available: No
  • Written form required: No
  • Informal application possible: No
  • Personal appearance necessary: No
  • Online services available: Yes

What else should I know?

  • The procedure is different for mini-jobs in private households. For employees who are registered via the household cheque procedure, the annual declaration 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 in breach of the regulations and may face a fine of up to EUR 25,000.

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Further information and offers