The Social Security Inspection is a statutory Tax audit with employers in accordance with Section 28p of the German Social Code, Book IV (SGB IV). The bodies responsible for the Pension insurance check, in particular, whether notifications and contributions relating to the overall social security contribution have been made correctly.
What is a social security inspection?
During Social security audit, the bodies of Pension insurance check whether employers properly fulfil their social security notification and contribution obligations.
The exam is therefore also known as Tax audit the Pension insurance or as Employer audit pursuant to Section 28p of the Fourth Book of the Social Code (SGB IV) designated.
What is checked during the Social security audit?
Particular focus is placed on the accuracy of contribution payments and reports to Social security.
Among other things, the wage and employment records required for the social security assessment can be inspected. The audit also covers records relating to employees for whom no contributions were paid.
Of particular importance are the contributions to health, long-term care and Pension insurance as well as employment promotion, which together make up the total social security contribution.
How often does a social security audit take place?
Employers are generally required to check Rentenversicherung beneficiaries in accordance with Section 28p of SGB IV at least every four years.
Under certain conditions, an inspection can also take place at shorter intervals. The statutory four-year cycle therefore does not mean that an inspection may only be carried out every four years.
What role do Social security contributions play?
An essential subject of the examination is the question of whether the owed Social security contributions correctly determined and paid.
This may be relevant, among other things, to whether employment relationships have been correctly assessed under social security law and whether remuneration components subject to contributions have been properly taken into account.
What role do notifications and contribution statements play?
In addition to the payment of contributions, social security notifications are also part of the scope of the audit. This involves checking whether the required notifications for employees have been submitted correctly.
Ouch Contribution statements relate to the determination and transmission of the contributions owed to the collection agencies.
Social security audit and tax Tax audit
The Social security audit is to be distinguished from a fiscal Tax audit.
The audit pursuant to Section 28p of the German Social Code, Book IV (SGB IV), is generally carried out by a pension insurance institution Pension insurance and mainly concerns social security reporting and contribution obligations. A tax-related Company audit or rather, a tax audit concerns tax-related matters and is carried out by the tax authorities.
In short: The Social security audit specifically checks reports and contributions to Social security – the tax Tax audit checks tax-related matters.
