Leistungen A-Z

Forms: none

Online procedure: yes, electronic completion aids for reports outside the fully automated payroll procedure, e.g. "sv.net"

Written form required: no

Personal appearance required: no

• Electronic completion aid "sv.net" of the Information Technology Service Point of GKV GmbH

If you are an employer and have a company in the following economic sectors, you must make an immediate declaration for all your employees before starting employment:

• Building trade
• Hotels and restaurants
• Passenger transport
• Forwarding, transport and related logistics industry
• Fairground
• Forestry enterprises
• Cleaning of buildings
• Companies involved in setting up and dismantling trade fairs and exhibitions
• Meat industry
• Prostitution
• Security and security industry

You must submit 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, including trainees, marginal or short-term employees, for example.

The immediate notification does not replace the regular registration for social security.

Exemptions from the immediate notification requirement

• 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

  • pursues predominantly charitable, charitable or ecclesiastical purposes and
  • this is recognised by your local tax office.

• Temporary employment agencies: Employers who, as lenders, provide employees (temporary workers) to third parties (hirers) 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 abovementioned sectors.

When assessing employers who are only partially active in the above-mentioned sectors of the economy in the context of their profit-making purpose, the immediate notification must be submitted in accordance with the

• the purpose of the company as well as
• the economic activity of the majority of employees

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, for marginally employed persons, the Minijob-Zentrale.

You are an employer and your company belongs to one of the following economic sectors:

• Building trade
• Hotels and restaurants
• Passenger transport
• Forwarding, transport and related logistics industry
• Fairground
• Forestry enterprises
• Cleaning of buildings
• Companies involved in setting up and dismantling trade fairs and exhibitions
• Meat industry
• Prostitution
• Security and security industry

To submit an immediate 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.

None

Depending on the provider, costs may arise for the payroll software or for the completion aid.

You must submit the instant 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 accounting program, you can submit the immediate notification in the DEÜV reporting procedure with the submission reason "20" (immediate notification).
• If you do not have an audited payroll program, you can submit the immediate notification via a completion aid such as "sv.net".
• The instant message must contain the following data:
  • the surname and first name,
  • the insurance number,
  • the employer's company number, and
  • the date on which the employment was commenced.
• If you do not know the employee's policy number, please also indicate the date and place of birth of the employee, the address and, if applicable, the European policy 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, 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 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 replacement with them at work and be able to show it. As an employer, you must inform the employees of this in writing.

Submit immediate notification: at the latest when starting employment

Deutsche Rentenversicherung Bund
Data office of the pension insurance
Berner Strasse 1
97084 Würzburg, Germany

Phone (hotline): 0931 600273500
E-mail: sofortmeldungen@drv-bund.de

Service hours
Monday to Friday: 7:00 a.m. to 6:00 p.m.

Deutsche Rentenversicherung Bund
Data office of the pension insurance
Berner Strasse 1
97084 Würzburg, Germany

Phone (hotline): 0931 600273500
E-mail: sofortmeldungen@drv-bund.de

Service hours
Monday to Friday: 7:00 a.m. to 6:00 p.m.

• § 28a paragraph 4 Fourth Book of the Social Code (SGB IV)
• In conjunction with § 7 of the Data Collection and Transmission Ordinance (DEÜV)

A breach of the reporting obligation can be punished with a fine of up to EUR 25,000.

• Information on immediate notification on the website of the German Pension Insurance
• Information portal for employers on social insurance on behalf of the Federal Ministry of Labour and Social Affairs
• About the sv.net Fill Guide

Federal Ministry of Labour and Social Affairs