{"id":4376,"date":"2026-04-13T07:47:11","date_gmt":"2026-04-13T07:47:11","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4376"},"modified":"2026-09-07T12:59:15","modified_gmt":"2026-09-07T12:59:15","slug":"contribution-group-key","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/beitragsgruppenschluessel-bgrs\/","title":{"rendered":"Contribution group key (BGRS)"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Contribution group key (BGRS)<\/strong> is a four-digit numeric key used in the notification procedure for Social security. It shows how contributions are to be accounted for in the individual branches of insurance for an employee.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is the contribution group key?<\/h2>\n\n  <p>The contribution group key describes the contribution-law classification of an employee in the various branches of social security <a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a>.<\/p>\n\n  <p>A specific digit is used for each branch of insurance. These four digits make up the complete contribution group code, which is particularly relevant for reports to Social security.<\/p>\n<\/section>\n\n<section id=\"aufbau\">\n  <h2>How is the contribution group key structured?<\/h2>\n\n  <p>The four positions of the BGRS have a defined order:<\/p>\n\n  <ol>\n    <li><strong>Stage:<\/strong> <a href=\"\/en\/glossary\/health-insurance\/\">Health insurance<\/a><\/li>\n    <li><strong>2. Stand:<\/strong> <a href=\"\/en\/glossary\/pension-insurance\/\">Pension insurance<\/a><\/li>\n    <li><strong>3. Stage:<\/strong> <a href=\"\/en\/glossary\/unemployment-insurance\/\">Unemployment insurance<\/a><\/li>\n    <li><strong>4. Placeholder:<\/strong> Long-term care insurance<\/li>\n  <\/ol>\n\n  <p>Which digit is specified in the respective position depends on the insurance or contribution law assessment of the employee in the corresponding branch of insurance.<\/p>\n<\/section>\n\n<section id=\"meldeverfahren\">\n  <h2>connection with the reporting procedure<\/h2>\n\n  <p>The contribution group key is used in the social security notification procedure. It is one of the details used to represent an employee's insurance status for the individual Sozialversicherung branches.<\/p>\n\n  <p>The basics of electronic employee reporting are explained under the glossary term <a href=\"\/en\/glossary\/notification-procedure\/\">SV reporting procedure<\/a> explained.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>Contribution group key and person group key<\/h2>\n\n  <p>The contribution group key is to be distinguished from the employee group key. The BGRS describes the contribution-related classification in the individual Sozialversicherung branches, whereas the employee group key indicates the type or employee group of an employment relationship.<\/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\/notification-procedure\/\">SV reporting procedure<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[19],"class_list":["post-4376","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4376","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=4376"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}