Social security notification immediately notification
If you are an employer and have a company in the following sectors of the economy, you must file an immediate report for all your employees before taking up employment:
- Building trade
- Catering and accommodation
- Passenger transport
- Forwarding, transport and related logistics industry
- Fairground trade
- Forestry enterprises
- Building cleaning industry
- Companies involved in setting up and dismantling trade fairs and exhibitions
- Meat industry
- Prostitution industry
- Security and security industry
You must reimburse the immediate notification at the latest on the employee's first working day 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, minor or short-term employees.
The immediate notification does not replace the regular registration for social security.
Exceptions to the immediate notification obligation
-
Non-profit associations: If you are a board member of an association or association, you do not have to submit an immediate notification if the association or the association
- pursues predominantly non-profit, charitable or ecclesiastical purposes and
- this is recognized by your responsible tax office.
-
Temporary employment agencies: Employers who, as lenders, leave employees (temporary agency workers) to third parties (hirers) as part of their economic activity for work do not have to submit an immediate notification. Since the borrowed workers can work in all sectors of the economy, these employers cannot be clearly assigned to one of the abovementioned sectors of the economy.
In the assessment of employers who, within the scope of their profit,à-vis their economic purpose are only partially active in the above-mentioned economic sectors, the immediate notification must be submitted for the submission of the immediate notification.
- the purpose of the company and
- the economic activity of the majority of employees
authoritative. If both criteria are in contradiction to 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 at the collection point. 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.
Process flow
You must submit the immediate notification electronically. You cannot make the immediate notification by letter, fax or e-mail.
- The immediate notification can be transmitted by you as an employer, by your tax consultant or by a service data center.
- If you have an audited payroll program, you can submit the immediate report in the DEÜV reporting procedure with the submission reason "20" (immediate report).
- If you do not have a verified payroll program, you can submit the immediate notification via a filling help such as "sv.net".
- The immediate notification must contain the following data:
- the family and first names,
- the insurance number,
- the employer's business number, and
- the day of taking up employment.
- If you do not know the employee's insurance number, please also indicate the date and place of birth of the employee, the address and, if applicable, the European insurance number.
- The new insurance number will then be communicated to you directly by the data office of the pension insurance.
- If your employee does not start working for you, you must cancel the immediate notification.
- 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 report.
- The immediate notification is transmitted directly to the data office of the pension insurance (DSRV) and stored.
- The authorities of the customs administration and the inspection services of the pension insurance have access to the immediate notification.
Note: Employees must have their identity card, passport, passport substitute or ID replacement with them at work and be able to show them. As an employer, you must demonstrably and in writing inform the employees of this.
Requirements
You are an employer and your company belongs to one of the following economic sectors:
- Building trade
- Catering and accommodation
- Passenger transport
- Forwarding, transport and related logistics industry
- Fairground trade
- Forestry enterprises
- Building cleaning industry
- Companies involved in setting up and dismantling trade fairs and exhibitions
- Meat industry
- Prostitution industry
- Security and security industry
Which documents are required?
To submit an instant report, you need
- Your company number and
- personal details of the employee (name, place and date of birth, address, if applicable) from an official document.
What are the fees?
None
Depending on the provider, costs may arise for the payroll software or for the filling aid.
What deadlines do I have to pay attention to?
Submit an immediate report: at the latest when taking up employment
Processing duration
Acceptance and processing of the reported data: within 10 minutes
Legal basis
§ 28a paragraph 4 Fourth Book of the Social Code (SGB IV)
§ 7 of the Data Collection and Transmission Ordinance (DEÜV)
Applications / forms
Forms: none
Online procedure: yes, electronic completion aids for reports outside the fully automated payroll procedure, e.B. "sv.net"
Written form required: no
Personal appearance required: no
What else should I know?
A breach of the reporting obligation can be punished with a fine of up to EUR 25,000.
Author
The text was automatically translated based on the German content.
Technically approved by
Federal Ministry of Labour and Social Affairs
Professionally released on
