The Contribution certificate is the electronic notification with which an employer reports the Social security contributions to be proven for a Payroll period to the competent collection agency. It contains summarised contribution totals and no personal individual statements.
What is proof of contribution?
Employers must prove the Social security contributions payable to the competent collecting agencies. For this purpose, the contributions relevant to the respective period are combined.
The Social security contribution statement is therefore part of the contribution procedure for Social security and is transmitted electronically.
What does Social security contribution statement contain?
The Social security contribution statement contains summarised contribution totals, which are shown according to the respective contribution groups. In particular, this may include contributions from the following areas:
- Health insurance
- Long-term care insurance
- Pension insurance
- Unemployment insurance
- further levies and contributions relevant to the contribution procedure
The details are summarised for the employees of a Abrechnungszeitraum. Therefore, the Social security contribution statement generally does not contain any personal breakdown of individual workers.
How is the Social security contribution statement transmitted?
Beitragsnachweise are transmitted electronically to the competent collection agency. Statutory deadlines apply to the transmission in connection with the due date of the Social security contributions.
The Social security contribution statement is to be distinguished from the actual payment of contributions: it proves the contribution amounts to the collection agency, while the contributions must also be paid on time.
Social security contribution statement and social security notification procedure – what is the difference?
The Social security contribution statement summarises the contribution amounts to be proven by the employer for a Payroll period.
The SV reporting procedure This concerns, in particular, reports on individual employment relationships and events relevant to social security law. Social security contribution statement and employee reports therefore fulfil different tasks within the social security procedure.
Connection to the Payroll
The contribution amounts shown in Social security contribution statement are closely related to those within the Payroll determined or to be taken into account for the contribution period Sozialversicherungsbeiträgen.
The Social security contribution statement is an independent element of the contribution procedure and should not be equated with the calculation of remuneration or the payment of Social security contributions.
