Contribution group key (BGRS) is one four-digit code in Social Security Reports (DEÜV). Each position describes whether and how a person is subject to contributions in an insurance branch – in the order Health insurance, Pension insurance, Unemployment insurance, Long-term care insurance.
The BGRS is in payroll and in the Employee Registration Procedure used, so that contributions are correctly allocated to the responsible bodies Social security can be assigned.
Basics
In Germany, social security contributions are collected separately for each insurance branch and reported according to fixed rules. As contribution obligations can vary depending on the type of employment and insurance status, the liability for contributions is mapped using a standardised key.
The contribution group key is therefore a central feature in the notification and the contribution statement.
Legal framework
The contribution group key is part of the data fields in the social insurance reporting procedure according to Data Acquisition and Transmission Ordinance (DEÜV) and the associated common principles. It is specified in the notifications in the fixed order of insurance branches.
Structure and order
The BGRS consists of four digits:
- 1. Place: Health insurance
- 2. Location: Pension insurance
- 3. Stage: Unemployment insurance
- 4. Place: Long-term care insurance
The permissible digit in a position depends on the respective insurance status in the relevant branch (e.g., subject to mandatory insurance or not liable for contributions). The permissible key numbers are defined in the appendices to the reporting procedure.
Practical experience in payroll accounting
In practice, the contribution group key is derived from the assessment of insurance law status. It is then:
- in DEÜV notifications (e.g., registrations/deregistrations) transmitted and
- used in the contribution statement for the correct allocation of contributions by insurance branch.
For billing purposes, it is particularly important that the order of the digits is correct and that the code matches the actual insurance status.
Typical sources of error
- Swapped order of insurance branches (KRV/ RV/ AV/ PV)
- Incorrect assessment of compulsory insurance in a branch
- Inconsistency between person group key and contribution group key
- Transfer of old key statuses from legacy data
FAQ
What is the contribution group key (BGRS)?
A four-digit code in social security notifications that indicates liability for contributions per branch of insurance.
In what order are the branches of insurance listed?
Health insurance, pension insurance, unemployment insurance, long-term care insurance.
What is the BGRS used for?
For notifications and contribution statements, so that contributions can be correctly assigned and accounted for.
Conclusion
The contribution group key (BGRS) is a central data element in the social insurance reporting procedure. For each branch of insurance, it indicates whether and how contributions are to be paid, and is therefore an important basis for payroll accounting.
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