General

What are annual social security reports?

The annual social security report shows the earnings subject to mandatory contributions for the previous calendar year. It forms the basis for pension calculations. Employers must file the report for all employees who are subject to compulsory insurance on 31 December with the relevant collection center, usually the employees' health insurances, stating reporting reason 50. The legal basis for this is S. 28a (2) and (2) SGB IV and S. 10 of the Data Acquisition and Communication Regulation (DEÜV).

Note 
No annual report needs to be filed for employees whose employment terminates on 31 December or whose contribution group or health insurance changes. In these cases, a cancellation or change notification needs to be filed instead.

In addition to the annual report for health, pension, unemployment and long-term care insurance, you also need to file an accident insurance report, stating reporting reason 92.

Reporting deadlines 

In accordance with S. 10 (1) DEÜV, the annual social security report must be filed with the competent body by 15 February of the following year at the latest. For accident insurance, the annual report must be submitted by 16 February of the following year in accordance with S. 28a (2a) SGB IV. The following also applies:

• Since 01.01.2022, health insurances have been able to request the annual report electronically, if it is not submitted by the due date.
• In the case of one-off payments made according to the "March clause" within the first three months of the following year and not included in the annual report, a special notice stating reporting reason 54 is required.
• Reports can only be filed electronically via an approved payroll accounting program or via the social insurance reporting portal. 

Content of the annual report 

Social insurance

The annual report stating reporting reason 50 covers the employment period until 31 December. Periods already reported on, e.g. in suspension or change notifications, cannot be reported on again. The report includes the reportable salary on which social insurance contributions have been paid. Salaries are only reported up to the pension insurance contribution assessment limit, which for 2024 is €90,600 in the western Länder and €89,400 in the eastern Länder. For employees with salaries in the transitional range, the salaries actually paid must also be stated.

Accident insurance 

The annual accident insurance report covers the period from 01. January to 31. December of the previous calendar year. This applies regardless of how long the employee was actually employed.

The report stating reporting reason 92 must be created for all employees who are subject to compulsory accident insurance. 

Certain social insurance groups are exempt from the annual accident insurance report:

• Recipients of early retirement benefits (social insurance group 108)
• People in youth welfare institutions, vocational training centers or similar institutions for people with a disability (social insurance group 111)
• Marine pilots (social insurance group 143)

Employers who are members of an agricultural employers' liability insurance association and whose working value is not included in the calculation of contributions are also exempt.

The annual report shall state the following:

• Salary subject to accident insurance contributions
• Reporting period
• Risk rate position (Gefahrentarifstelle)
• Company registration number of the accident insurance provider
• Employer's company number

Transition area

Employment in the transitional range must be flagged in the "Midijob ID" field. The following labels apply: 

Employees in marginal employment

For employees in marginal employment assigned to social insurance group 109, both an annual report and an annual accident insurance report are required. Both reports must include the salary paid that is subject to mandatory contributions and from which lump sum or mandatory pension insurance contributions have been paid. Reports should be sent to the Deutsche Rentenversicherung Knappschaft-Bahn-See, also known as Minijob-Zentrale, and not to the employees' actual health insurance.

Note 
Since 01.01.2022, the employer's tax number and the employee's tax ID must also be included in the report. 

Short-term employment

For employees in short-term employment assigned to social insurance group 110, only an annual accident insurance report is required. The report must cover the calendar year from 01 January to 31 December and include the salaries subject to mandatory contributions. An annual report stating reporting reason 50 is not required.