Contribution group key (BGRS) is one Four-digit identification number in Social Security Notifications (DEÜV). Each position describes whether and how a person is liable for contributions in an insurance branch – in sequence Health insurance, Pension insurance, Unemployment insurance, Long-term care insurance.
The BGRS is used in payroll and in the Employee Registration Procedure used, so that contributions are correctly allocated to the responsible authorities Social security can be assigned.
Basics
In Germany, social security contributions are levied separately for each branch of insurance and reported according to fixed rules. As contribution obligations can vary depending on the type of employment and insurance status, contribution liability is mapped using a standardised key.
The contribution group key is therefore a central feature in the report and in the contribution statement.
Legal framework
The contribution group key is part of the data fields in the social insurance reporting procedure according to the Data Capture and Transmission Regulation (DEÜV) as well as the associated common principles. It is indicated in the notifications in the fixed defined order of the insurance branches.
Structure and sequence
The BGRS consists of four digits:
- Stage: Health insurance
- 2. Stand: Pension insurance
- 3. Stage: Unemployment insurance
- 4. Placeholder: Long-term care insurance
Which digit is permissible in a position depends on your insurance status in the respective branch (e.g., compulsorily insured or not liable for contributions). The permissible key figures are defined in the appendices to the reporting procedure.
Practice in payroll accounting
In practice, the contribution group key is derived from the assessment of insurance law. 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 branches.
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 insurance obligation in a branch
- Inconsistency between person group key and contribution group key
- Takeover of obsolete key states from legacy data
FAQ
What is the contribution group key (BGRS)?
A four-digit code in social insurance reports that reflects the contribution liability by insurance branch.
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 reports and contribution statements, so that contributions can be correctly allocated and settled.
Conclusion
The contribution group key (BGRS) is a central data element in the social insurance reporting procedure. It indicates, for each branch of insurance, whether and how contributions are to be paid, and is therefore an important basis for payroll accounting.
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