The SV reporting procedure refers to the electronic reporting procedure for Social security, through which employers transmit legally required information about employees to the competent authorities. A central basis is formed by Section 28a SGB IV and the Data Recording and Transmission Ordinance (DEÜV).
What is the social security notification procedure?
Employers must submit notifications for employees to Social security in the event of certain legally defined occurrences. The social security reporting procedure ensures that this data is transmitted electronically in a standardised format.
The abbreviation German pension insurance stands for the Data Collection and Transmission Ordinance. It contains essential specifications for the collection and transmission of registration data.
Which notifications belong to the social security notification procedure?
Which notification is required depends on the respective statutory reporting requirement. Typical examples are:
- Registration upon commencement of compulsory employment
- De-registration upon termination of compulsory insurance employment
- Annual report
- Notifications regarding certain interruptions to the payment of remuneration
- Notifications regarding certain changes to contribution liability
In addition, there are further statutory reporting obligations for special circumstances.
What details do social security notifications contain?
The notifications contain the employee and Employment relationship details required for the respective notification category.
This can include, for example, the insurance number, name and date of birth, period of employment, Establishment number, responsible collection agency and contribution-related characteristics such as the Contribution group key (BGRS) belong.
For certain notifications, details concerning the contributory Remuneration are also transmitted.
How are reports for Social security submitted?
Reports are generally submitted electronically. For this purpose, system-tested programmes or system-tested electronic completion aids are used.
The reports are sent to the respective competent receiving offices and are processed from there in accordance with statutory requirements.
SV notification and Social security contribution statement - what is the difference?
A social security notification fundamentally relates to mandatory reporting data concerning an employee or a specific reporting event.
The Contribution certificate on the other hand, contains the total contributions to be proven by the employer to the collection agency for a Payroll period.
In short: Social security notifications transmit employee and reporting data – the Social security contribution statement shows the Social security contributions to be paid.
SV notification procedure and ELStAM - what is the difference?
social security reporting procedure is part of the Social security. By contrast, ELStAM relates to the payroll tax deduction procedure.
Both procedures can be relevant in connection with a Payroll, but they are legally and technically distinct from one another.
