Immediately register employees for social security (instant notification)
Description
If you are an employer and have a business in the following sectors of the economy, you must submit an immediate notification for all your employees before taking up employment:
- Building trade
- Food and restaurant industry
- Passenger transport industry
- Freight forwarding, transport and related logistics industry
- Fairground trade
- Forestry companies
- Building cleaning industry
- Companies involved in the construction and dismantling of trade fairs and exhibitions
- Meat industry
- Prostitution business
- Guarding and security industry
You must submit the immediate notification no later than the employee's first day of work before taking up employment. If you fail to report immediately, this is an administrative offence and can be punished with a fine of up to EUR 25,000.
You must submit the immediate notification for all your employees, for example also for trainees, marginal or short-term employees.
The instant notification does not replace the regular registration for social security.
Exemptions from the obligation to report immediately
-
Non-profit associations: If you are a board member of an association or association, you do not have to submit an immediate report if the association or association
- predominantly pursues charitable, charitable or ecclesiastical purposes and
- this is recognized by your local tax office.
-
Temporary employment agencies: Employers who, as lenders, provide employees (temporary workers) to third parties (hirers) to perform work as part of their economic activity do not have to submit an immediate notification. Since the hired workers can work in all sectors of the economy, these employers cannot be clearly assigned to one of the sectors mentioned.
In the assessment of employers who are only partially active in the above-mentioned economic sectors within the scope of their profit-making purpose, the following must be taken into account for the submission of the immediate notification:
- the purpose of the company, and
- the economic activity of the majority of the workforce
authoritative. If both criteria contradict each other, then the purpose of the operation is decisive.
If you are not sure whether you need to submit an immediate report, you can ask the collection office. For employment relationships subject to compulsory insurance, this is the responsible health insurance company and, in the case of marginally employed persons, the mini-job centre.
You are an employer and your company belongs to one of the following economic sectors:
- Building trade
- Food and restaurant industry
- Passenger transport industry
- Freight forwarding, transport and related logistics industry
- Fairground trade
- Forestry companies
- Building cleaning industry
- Companies involved in the construction and dismantling of trade fairs and exhibitions
- Meat industry
- Prostitution business
- Guarding and security industry
To submit an instant report, you need
- Your company number and
- personal details of the employee(s) (name, place and date of birth, if applicable, address) from an official document.
None
Depending on the provider, costs may be incurred for the payroll software or for the completion aid.
Submit an immediate report: at the latest when taking up employment
Acceptance and processing of reported data: within 10 minutes
Forms: none
Online procedure: yes, electronic completion aids for declarations outside the fully automated payroll accounting procedure, e.g. "sv.net"
Written form required: no
Personal appearance required: no
You must submit the instant report electronically. You cannot send an instant message by letter, fax or e-mail.
- The instant notification can be sent by you as an employer, by your tax advisor or by a service data center.
- If you have a certified payroll accounting program, you can submit the immediate report in the DEÜV reporting procedure with the reason for submission "20" (immediate notification).
- If you do not have a certified payroll accounting program, you can submit the immediate report via a completion guide such as "sv.net".
- The instant message must contain the following data:
- surnames and first names,
- the insurance number,
- the employer's company number, and
- the date of commencement of employment.
- If you do not know the employee's insurance number, you should also indicate the date and place of the employee's birth, the address and, if applicable, the European insurance number.
- The new insurance number will then be communicated to you directly by the pension insurance data centre.
- If your employee does not start working for you, then you must cancel the immediate report.
- If you submit an immediate report incorrectly, for example with an incorrect start of employment, you must cancel it and submit a new, corrected immediate notification.
- The instant report is transmitted directly to the data center of the pension insurance (DSRV) and stored.
- The authorities of the customs administration and the audit services of the pension insurance have access to the immediate notification.
Note: Employees must have their identity card, passport, passport substitute or ID substitute with them at work and be able to show it. As an employer, you must demonstrably point this out to employees in writing.
A violation of the reporting obligation can be punished with a fine of up to EUR 25,000.
Federal Ministry of Labour and Social Affairs
The text was automatically translated based on the German content.
