{"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":"2026-05-12T10:12:42","modified_gmt":"2026-05-12T10:12:42","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":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Structure and sequence<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Contribution group key (BGRS)<\/strong> is one <strong>Four-digit identification number<\/strong> in Social Security Notifications (DE\u00dcV). Each position describes whether and how a person is liable for contributions in an insurance branch \u2013 in sequence <strong>Health insurance<\/strong>, <strong>Pension insurance<\/strong>, <strong>Unemployment insurance<\/strong>, <strong>Long-term care insurance<\/strong>.<\/p>\n        <\/div>\n\n        <p>The BGRS is used in payroll and in the <a href=\"\/en\/glossary\/arbeitnehmer-meldeverfahren\/\">Employee Registration Procedure<\/a> used, so that contributions are correctly allocated to the responsible authorities <a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a> can be assigned.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>In Germany, social security contributions are levied separately for each branch of insurance and reported according to fixed rules. As contribution obligations can vary depending on the type of employment and insurance status, contribution liability is mapped using a standardised key.<\/p>\n        <p>The contribution group key is therefore a central feature in the report and in the contribution statement.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The contribution group key is part of the data fields in the social insurance reporting procedure according to the <strong>Data Capture and Transmission Regulation (DE\u00dcV)<\/strong> as well as the associated common principles. It is indicated in the notifications in the fixed defined order of the insurance branches.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Structure and sequence<\/h2>\n        <p>The BGRS consists of four digits:<\/p>\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\/rentenversicherung\/\">Pension insurance<\/a><\/li>\n          <li><strong>3. Stage:<\/strong> <a href=\"\/en\/glossary\/arbeitslosenversicherung\/\">Unemployment insurance<\/a><\/li>\n          <li><strong>4. Placeholder:<\/strong> <a href=\"\/en\/glossary\/pflegeversicherung\/\">Long-term care insurance<\/a><\/li>\n        <\/ol>\n\n        <p>Which digit is permissible in a position depends on your insurance status in the respective branch (e.g., compulsorily insured or not liable for contributions). The permissible key figures are defined in the appendices to the reporting procedure.<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practice in payroll accounting<\/h2>\n        <p>In practice, the contribution group key is derived from the assessment of insurance law. It is then:<\/p>\n        <ul>\n          <li>in DE\u00dcV notifications (e.g. registrations\/deregistrations) transmitted and<\/li>\n          <li>used in the contribution statement for the correct allocation of contributions by insurance branches.<\/li>\n        <\/ul>\n        <p>For billing purposes, it is particularly important that the order of the digits is correct and that the code matches the actual insurance status.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Swapped order of insurance branches (KRV\/ RV\/ AV\/ PV)<\/li>\n            <li>Incorrect assessment of insurance obligation in a branch<\/li>\n            <li>Inconsistency between person group key and contribution group key<\/li>\n            <li>Takeover of obsolete key states from legacy data<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is the contribution group key (BGRS)?<\/h3>\n        <p>A four-digit code in social insurance reports that reflects the contribution liability by insurance branch.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>In what order are the branches of insurance listed?<\/h3>\n        <p>Health insurance, pension insurance, unemployment insurance, long-term care insurance.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What is the BGRS used for?<\/h3>\n        <p>For reports and contribution statements, so that contributions can be correctly allocated and settled.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The contribution group key (BGRS) is a central data element in the social insurance reporting procedure. It indicates, for each branch of insurance, whether and how contributions are to be paid, and is therefore an important basis for payroll accounting.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">This glossary entry is for general information only.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","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}]}}