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What is an electronic income replacement benefit (EEL)?
The electronic compensation benefit, abbreviated EEL, includes the digital reporting procedure for employees who are entitled to a financial benefit in the event of full or partial loss of earnings. In the event of a claim, insured persons should receive the amounts from the social security agency quickly and in the correct amount. To ensure this, the employer must report the necessary data for calculation to the responsible health insurance company in a timely manner.
For more general information on EEL notifications, please refer to our Related articles.
EEL notifications in compliance
Complete and send EEL notification
Depending on which absence type has been stored in the employee profile, you will be able to see in the tab Reporting > All Communications the corresponding EEL application for the employee is displayed.
The following EEL messages can be generated by Personio Payroll. These must be completed by you and sent to the respective service provider:
| EEL | Replacement benefit | Top performers | Time of creation |
| 01 | Remuneration certificate KV for sickness benefit | Statutory health insurance | Once an employee with 42 consecutive sick days has been placed on unpaid. |
| 02 | Remuneration certificate KV for child sickness benefit | Statutory health insurance | After clearing the billing month in which the absence period falls. |
| 03 | Remuneration certificate KV for maternity benefit | Statutory health insurance | After creating the corresponding absence. |
| 04 | Remuneration certificate KV for sickness benefit in the event of admission to hospital | Statutory health insurance | After creating the corresponding absence. |
| 41 | Request for pre-existing conditions notifications | Statutory health insurance | Will be sent automatically as soon as there are more than 30 eligible sick days. |
| 42 | Request end of income replacement benefits | Statutory health insurance | As soon as the The end date of sick pay has been activated. |
| 51 | Amount of income subject to contributions | Statutory health insurance | Is issued if remuneration/benefits in kind continue to be paid during the period of receipt of benefits and, together with the compensation benefit, the comparative net remuneration is exceeded by more than €50 per month. -> could be bullet points because long |
| 73 | Re-registration Number of working days released | Statutory health insurance | New since 01.01.2026: Answer to EEL 72 |
Step 1: EEL contribution statement create and call
- Navigate to Payroll accounting > compliance.
- Call at All communicationsthe contribution statement of the desired employee.
- In the contribution statement, click Apply for EEL certificate.
Tip:
Use the filter Category and filter by Income certificatesto display only EEL messages.
Step 2: Complete and send EEL notification
- Check the pre-filled information and fill in any missing information. As soon as all the information is available, it will be displayed as Completed .
- Click Submit a request,to submit the EEL contribution statement to the service provider.
As soon as the EEL contribution statement has been submitted, you cancompliance > All communicationsview their details.
Cancel EEL contribution statement
In certain cases, an EEL contribution statement that has already been sent must be cancelled and resubmitted. This can be, for example, if the employee's salary or absence changes retroactively. This involves the following steps:
- Navigate to Payroll accounting > reporting.
- Call at All communicationsuse the filter to enter the contribution statement of the desired employee.
- Click the button to Cancel of the EEL application.
- Click Cancel EEL Submission.
A new EEL contribution statement is then automatically created. Fill them in like described aboveand submit the contribution statement to the relevant service provider.
EEL contribution statement decline
You can also decline EEL requests, for example if you have already applied for EEL with your previous provider or do not want to request EEL notifications for an time off for any other reason. This involves the following steps:
- Navigate to Payroll accounting > reporting.
- Call at All communications via the filter the Certificate of income of the desired employee.
- Open the application for the EEL and decline it using the corresponding button.
The application is now gone from the Reporting tab, and doesn't show again when you make changes to the absence.
Tip:
If you do need the application, clear the relevant time off in the employee profile and add it again to restart the process for the EEL application in the tab compliance.
View EEL feedback
In certain cases, you will receive feedback on an EEL contribution statement from the relevant service provider. The following messages can be viewed in Personio:
| EEL | Feedback |
Description |
| 61 | Feedback on pre-existing conditions | Feedback on the pre-existing condition inquiry (EEL 41). All relevant pre-existing disease periods are included. |
| 66 | Wrong reason for submission | Feedback on an incorrect reason for submission. Cancellation and correction notification are necessary. |
| 67 | Incompetent health insurance company/unknown peoples | It is not possible to process the process using the information submitted. It is a responsibility/identification notice that requires an examination and, if necessary, retransmission. |
| 71 | Amount of the compensation benefit | Feedback from the health insurance company on the amount of the compensation benefit, for example to cover the subsidy for sickness benefit. |
| 72 | Request Number of Exempt Working Days | New since 01.01.2026: If necessary, the health insurance company will request the number of working days released. |
| 88 | Record Cancellation | New since 01.01.2026: Submitted record was canceled because it was recognized as incorrect. |
| 99 | Change of reporting jobs or system change | It is a notification of changed sender/addressing data for ongoing proceedings. |
To view a feedback, proceed as follows:
- Navigate to Payroll accounting > reporting.
- Call at All communications via the filter the Certificate of income of the desired employee.
- Click View Details for more detailed information.
Product limitations
The following EEL messages cannot actual be sent directly from Personio:
| EEL | Replacement benefit |
Description |
| 11 | Remuneration certificate RV for transitional allowance, benefits for medical rehabilitation | Statutory health insurance |
| 12 | Remuneration certificate RV for transitional allowance, benefits for participation | Statutory health insurance |
| 21 | Remuneration certificate UV for injury benefit | Statutory health insurance |
| 22 | Remuneration certificate UV for transitional allowance | Statutory health insurance |
| 23 | Remuneration certificate UV for child injury benefit | Pension insurance |
| 31 | Remuneration certificate BA for transitional allowance | Pension insurance |
In the case you need such a contribution statement, contact our Payroll Specialists. They create the contribution statement separately using the social security reporting portal.
You can find out how to contact Support in the Related articles.
FAQ
When is an EEL contribution statement displayed or created in Personio?
An EEL contribution statement is provided in Personio based on the absence type stored in the employee profile and the absence codes calculated for the absence period. Depending on the type of notification, the report is created at different times (e.g. after the creation of an absence, after the release of a billing month or in the case of a certain number of sick days).
EEL accidentally rejected. What now?
In the event that an EEL has been rejected accidentally, you must time off remove and re-enter the employee profile > time off create.
Why don't I see an EEL contribution statement even though I have entered a suitable time off?
This can have different causes. First, check the following points:
- Eligibility: Check whether the employee is entitled to the respective compensation (example: entitlement to sickness benefit with a statutory health insurance scheme with a general contribution rate)
- Correct time off: Check whether the time off has been stored correctly.
- Time of creation not yet reached: Some reports only arise after the billing month has been released or after certain periods of time.
- Motion was rejected: Rejected EEL applications can no longer be accessed.
If you still do not see an EEL contribution statement, please contact our Payroll Specialists.
The health insurance company requires a "proof of earnings" – is that always an EEL?
In practice, this is often an electronic compensation benefit (EEL). This is required to carry out the power calculation.
Why are EEL messages created "recurring" or duplicate?
Common reasons for this can be:
- Time off has been changed subsequently (time period, type, paid/unpaid).
- There was a cancellation/revocation, whereby Personio then automatically generates a new EEL.
- There are several team calendar that are "one case" in terms of expertise, but seem systemically separate.
First of all, clarify which contribution statement should be the "valid" one (date/type/reason). Then, if necessary, cancel the old reports and then send the correct one to the service provider.
Can I cancel/correct an EEL that has already been sent?
Yes. For example, if the salary or absence changes retroactively, you will usually have to cancel the EEL and resend it.
When does it make sense to deactivate the "Feedback" field?
It makes sense to deactivate the "Re-registration" field for an EEL if you need the amount of the compensation for payslip, for example to avoid overpayments, to calculate/demarcate subsidies correctly or to be able to carry out audits under contribution law.
What do I do in the case of retroactive payroll accounting in relation to EEL?
If EEL-relevant data changes as a result of the retroactive calculation (remuneration, social security days, payment status), you should check whether:
- a cancellation of the EEL that has already been sent is necessary, and
- an updated EEL must then be submitted.
The EEL says "wrong SV days" or values seem implausible – what do I have to check?
To check the values, do the following:
- Periods of absence: Are there overlaps, interruptions, splits?
- Paid vs. Unpaid: Is the status correct in the relevant time period?
- Monthly limits: Does the time period fall into several billing months?
- Master data: Are the health insurance/insurance data complete?
How do I avoid EEL chaos during changes?
To keep order in the EEL notifications, you should note the following:
- Make changes to team calendar as bundled as possible (do not change back and forth several times).
- Check for changes: Does a contribution statement that has already been sent have to be cancelled?
- If possible, finalize one "leading" EEL cleanly in each case instead of creating several drafts in parallel.