What is the DaBPV?
The new Data Exchange Procedure for Social Nursing Care Insurance Contribution Differentiation (DaBPV) allows for an automatic and correct calculation of nursing care insurance contributions. Since 1 July 2023, the amount of the contribution is also based on the number of children under 25 years of age that an employee has. The legal basis is the Care Support and Relief Act (PUEG).
In order to simplify the calculation of contributions and avoid errors, the digital DaBPV was made mandatory on 1 July 2025 and replaces the previous manual procedure. The new procedure digitizes and facilitates communication between the contribution-paying bodies (example: employer or paying agency) and the Federal Central Tax Office (BZSt). The goal is to make data exchange faster, more efficient and legally secure.
Participation in the DaBPV procedure
Participation in the DaBPV procedure is mandatory from 1 July 2025 for all entities that must take into account surcharges or discounts in nursing care insurance. These include the following institutions:
- The contributory bodies, such as employers or paying agencies, and the nursing care insurance funds
- The pension insurance data office (DSRV) of the German Pension Insurance Association
- The Central Allowance Office for Retirement Assets (ZfA) in its function as a central body under the Income Tax Act
- The Federal Central Tax Office (BZSt), which provides the tax data.
Contribution-paying bodies are obliged to use the DaBPV and to submit regular reports to the DSRV. In further cooperation with the ZfA and the BZSt, the DSRV checks whether proof of parentage exists and how many eligible children are registered.
Note:
Contributory bodies are all employers, paying agencies, health insurance companies or pension insurance providers which are obliged to calculate, withhold and pay contributions to social insurance – in particular nursing care insurance – for their employees, beneficiaries or pensioners to the competent social insurance providers. These include, for example, companies that pay wages and salaries, but also pension funds and other pension schemes.
Procedure
Summary
The DaBPV procedure distinguishes between two types of data retrieval:
- In the request procedure, the contribution-paying body receives a direct response from the BZSt after a specific request.
- During a subscription, the BZSt proactively informs about changes as soon as relevant data (example: number of children or parental status) change.
Automated data transmission does not require the consent of the members concerned. Members are all persons for whom nursing care insurance contributions must be calculated, such as employees, pensioners or beneficiaries.
Reasons for data retrieval
There are the following reasons for data retrieval in the DaBPV procedure:
- Registration to request data and setting up the subscription for the employer
- History request for past periods without setting up a subscription
- Unsubscribing to terminate a subscription to the contributory body or care insurance fund (example: termination of an employee)
Note
In the subscription, you usually receive a notification from the BZSt in case of changes (example: change in parental status or number of children) on the 6th to 10th day of a month.
Request procedure with direct information from the BZSt
The digital request procedure is an essential component. If there is a specific reason, the contributory body (example: employer) makes a corresponding request via the pension insurance data office (DSRV) or the Central Allowance Office for Retirement Assets (ZfA). This can be, for example, when an employee joins the company. The request will then be forwarded to the Federal Central Tax Office (BZSt).
The BZSt for the notified tax identification number and then provides the relevant information for the contribution calculation. In case of a registration, the request will be saved as a subscription to the BZSt, so that future changes can be automatically assigned.
If a request is incorrect, it will be sent back to the contributor with a corresponding error message so that it can be corrected and the request can be resubmitted.
Proactive change notifications in subscription
As soon as a registration for the DaBPV procedure has been successfully completed, the relevant person will be on file with the BZSt. The relevant data is stored so that the contributor can be proactively informed of changes.
If new information on parental status and number of children is available to the BZSt, it will be automatically forwarded. The transfer is made via the ZfA or the DSRV. These automatic messages will continue until the employer terminates the subscription for the relevant person.
Initial retrieval for existing employment relationships
In order to ensure that the correct data from the BZSt is used for calculating the nursing insurance contribution even in the case of existing employment relationships, employers and nursing insurance funds are legally obliged to carry out an inventory query. This is necessary for all employees for whom there is employment subject to compulsory nursing care insurance on 1 July 2025.
The inventory query should take place by 31 December 2025. If the simplified verification procedure has already been used for the relevant people, registration for the DaBPV procedure will be sufficient from 1 July 2025.
If the BZSt has different data for the person (example: fewer eligible children), the previous contribution calculation for the period from 1 July 2023 to 30 June 2025 remains unchanged.
The notification from the BZSt only applies from 1 July 2025 – unless the employer can provide contradictory evidence.