{"id":4045,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4045"},"modified":"2026-10-15T13:41:53","modified_gmt":"2026-10-15T11:41:53","slug":"notification-procedure","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/sv-meldeverfahren\/","title":{"rendered":"SV reporting procedure"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>SV reporting procedure<\/strong> 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 (DE\u00dcV).<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is the social security notification procedure?<\/h2>\n\n  <p>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.<\/p>\n\n  <p>The abbreviation <strong>German pension insurance<\/strong> stands for the Data Collection and Transmission Ordinance. It contains essential specifications for the collection and transmission of registration data.<\/p>\n<\/section>\n\n<section id=\"meldungen\">\n  <h2>Which notifications belong to the social security notification procedure?<\/h2>\n\n  <p>Which notification is required depends on the respective statutory reporting requirement. Typical examples are:<\/p>\n\n  <ul>\n    <li>Registration upon commencement of compulsory employment<\/li>\n    <li>De-registration upon termination of compulsory insurance employment<\/li>\n    <li>Annual report<\/li>\n    <li>Notifications regarding certain interruptions to the payment of remuneration<\/li>\n    <li>Notifications regarding certain changes to contribution liability<\/li>\n  <\/ul>\n\n  <p>In addition, there are further statutory reporting obligations for special circumstances.<\/p>\n<\/section>\n\n<section id=\"meldedaten\">\n  <h2>What details do social security notifications contain?<\/h2>\n\n  <p>The notifications contain the employee and Employment relationship details required for the respective notification category.<\/p>\n\n  <p>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 <a href=\"\/en\/glossary\/contribution-group-key\/\">Contribution group key (BGRS)<\/a> belong.<\/p>\n\n  <p>For certain notifications, details concerning the contributory Remuneration are also transmitted.<\/p>\n<\/section>\n\n<section id=\"uebermittlung\">\n  <h2>How are reports for Social security submitted?<\/h2>\n\n  <p>Reports are generally submitted electronically. For this purpose, system-tested programmes or system-tested electronic completion aids are used.<\/p>\n\n  <p>The reports are sent to the respective competent receiving offices and are processed from there in accordance with statutory requirements.<\/p>\n<\/section>\n\n<section id=\"beitragsnachweis\">\n  <h2>SV notification and Social security contribution statement - what is the difference?<\/h2>\n\n  <p>A social security notification fundamentally relates to mandatory reporting data concerning an employee or a specific reporting event.<\/p>\n\n  <p>The <a href=\"\/en\/glossary\/contribution-proof\/\">Contribution certificate<\/a> on the other hand, contains the total contributions to be proven by the employer to the collection agency for a Payroll period.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> Social security notifications transmit employee and reporting data \u2013 the Social security contribution statement shows the Social security contributions to be paid.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>SV notification procedure and ELStAM - what is the difference?<\/h2>\n\n  <p>social security reporting procedure is part of the <a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a>. By contrast, ELStAM relates to the payroll tax deduction procedure.<\/p>\n\n  <p>Both procedures can be relevant in connection with a Payroll, but they are legally and technically distinct from one another.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/contribution-group-key\/\">Contribution group key (BGRS)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/contribution-proof\/\">Contribution certificate<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4045","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4045"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}