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What are electronic compensation benefits?

The electronic compensation for reduced income, abbreviated as EEL, is the digital reporting process for employees who are entitled to a financial benefit in the event of a full or partial loss of income. Insured persons should receive the amounts from the social insurance institution quickly and in the correct amount if they are entitled to compensation. To ensure this, employers must provide the relevant health plans with the data required to calculate their salaries in a timely manner.

Electronic transfer

How is the EEL transferred?

The data is transmitted by the employer purely electronically in accordance with § 107 SGB IV via a system-certified payroll accounting program using the "Datenaustausch ÄEL" (DTA EEL); the data is no longer permitted in paper form. 

Alternatively, machine-generated completion aids such as the SV-Meldeportal can also be used. 

Note

There are only a few exceptions where an electronic submission is not permitted. These include,for example,  the payment of sickness benefits in the case of an organ or tissue donation or the payment of care support allowances. 

Who is the EEL sent to?

The respective statutory health insurance fund with which the employee has health insurance acts as the data collection point for the EEL. The health plans receive the data from the electronic reports and forward them to other relevant social insurance providers. 

Note

If an employee is not subscribed to a statutory health insurer, the report is transmitted to a data approval center of a statutory health insurer based on the employer's choice. 

What does the EEL include?

In addition to the employee's personal data, other information must also be provided in order to check and calculate the entitlement to compensation. These include, for example, 

• The employee’s name and address
• The employee's social security number
• Company registration number 

There is also information on the amount of employees' salaries. The information and key numbers provided may differ depending on the reporting reason. 

Reporting reasons for the EEL system

What are the reporting reasons for the EEL system? 

The data transfer requirement applies to the following certificates with regard to compensation for reduced income:

• Sickness benefit 
• Injury compensation 
• Sickness benefits in case of co-hospitalization
• Child sickness benefit
• Child injury benefit
• Maternity benefit 
• Interim benefits – medical rehabilitation benefit from pension insurance
• Interim benefits – a pension insurance contribution to participation in working life
• Accident insurance benefits 
• Interim benefits from the Federal Employment Agency

Pursuant to §23c (1) SGB IV , the employer must also transmit the amount of contributory income electronically in case of full remuneration during the period of social benefits.

The health insurance fund reports the amount of the gross and net compensation to the employer in electronic form

In addition, the EEL procedure also provides for an electronic inquiry by the employer about any pre-existing illnesses and the end of payment of a compensation benefit. Here, too, electronic feedback is sent to any requests. 

Prerequisite for EEL in compulsory insurance 

To be able to send an EEL report to the social insurance provider, the employee must fulfill certain requirements with regard to compulsory insurance:

Reporting deadlines

What are the reporting deadlines for the EEL system?

The employer is to submit a remuneration certificate, and thus an EEL for the receipt of compensation for reduced income, as soon as the following points become visible: 

• The entitlement to continued remuneration ends promptly, as the entitlement period of 42 calendar days for continued payment of wages is exceeded.
• A leave period takes place due to a sick child and the payroll period has already been calculated.
• The maternity protection period according to § 3 (1) MuSchG begins. 
• An employee is exempted from post-employment leave due to co-admission in accordance with § 44b SGB V.

In some cases, the social security provider itself requests the report. The employer is obliged to initiate the activation of the data set immediately after receipt of the request.