In this article, you’ll learn what an electronically supported tax audit (euBP) is and how you can manage it with Personio Payroll. 

What is euBP?

The electronically supported audit (euBP) is a procedure that allows employers to electronically provide the German Pension Insurance Audit Service with all relevant company data prior to an audit. The necessary information for personnel, payroll, and reporting data is provided in standardized data sets. 

Audits conducted by the statutory pension insurance system are required by law. At least once every four years, employers are audited to ensure they have properly fulfilled their social security contribution and reporting obligations. The euBP is intended to significantly simplify the process: Instead of submitting documents manually, employers can transmit all relevant data directly and securely via electronic means.

With Personio Payroll, you can submit the euBP data record directly to the pension insurance agency via the compliance system once you receive the verification letter. 

Types of euBP Exams

Personio Payroll supports the following types of euBP submissions: 

Submit euBP via Personio Payroll

Create and submit an euBP data set

Follow these steps to create and submit an euBP data record after receiving your pension insurance assessment letter: 

Step 1: Create an euBP application

1. Go to the Payroll > Compliance section.
2. Click on "New Event" and "Electronically Supported Tax Audit."  
3. Please select the legal entity for which you wish to conduct the tax audit. 

Step 2: Fill in the euBP application

1. Answer all the questions shown.
2. If the information is complete, click on Next.

Step 3: Select permanent establishments

You can determine which permanent establishments and which period are being audited from the correspondence with the Pension Insurance Agency. This involves the following steps:

1. Choose the relevant permanent establishments to be checked.
2. Select the checked time frame for each permanent establishment.
3. Click Retrieve data.

Step 4: Check and submit data

1. Review the preview of the data.
2. Click Send. 
3. After reviewing your information one last time, click "Submit" to send it.

Please note:
Only after all data has been entered can it be exported from Personio. Please note that if the time frame of the check starts before Personio Payroll is used, the requested data set is not fully available. In such cases, you can transmit all data from the period before you used Personio to the pension insurance separately via Cryptshare (a third-party provider).

Once the request is submitted, you can view the details by going to Compliance > All communications.

View transmission status

Once an euBP record has been submitted, you can view its status and all related information at any time: 

1. Go to Payroll > Reporting.
2. Filter by "Electronically Supported Tax Audit."
3. Select the appropriate euBP record to view details regarding the submission, confirmation, and any feedback from the pension insurance agency. 

Special scenarios

euBP during the offboarding process in Personio Payroll

If you leave Personio Payroll and switch to another payroll provider, you are legally required to perform a final euBP submission from within Personio. Personio can provide support with the following: 

• Automatic task: When the offboarding process is initiated, a task is automatically created for the Payroll Manager to remind them to submit the required euBP data. 
• Preselected period: Personio automatically suggests the correct review period. This period begins after the last successfully confirmed period and ends with the offboarding period. The period can be customized within the permitted limits.
• Prevention of duplicate submissions: Periods that have already been successfully verified are automatically excluded. 

Please note:
The audit period may extend back a maximum of five years. You can only select consecutive periods. 

euBP for retroactive amendments

If an employee’s social security-related data has been retroactively changed after an euBP has already been submitted, a corrected euBP must be submitted in accordance with legal requirements. Personio handles this process automatically:

• Personio detects changes to data relevant for social security purposes and automatically cancels the previous euBP data transmission.
• Once the cancellation confirmation is received, a new, corrected euBP record will be automatically transmitted.
• You don't need to take any manual steps. 

Multiple changes made within a given period are grouped together and processed after the payslip has been approved to prevent duplicate submissions. 

FAQ

What triggers a retroactive euBP amendment?

Changes to data relevant to social security, such as customizations to social security-subject compensation, period of employment, social insurance number, personnel group or contribution group codes, activity codes, or the artists’ social security contribution. Changes that are not relevant to SV do not trigger a resubmission.

Can I choose the period for the offboarding process?

You can select any consecutive period up to 5 years in the past, starting from the period following the last successfully confirmed period. The system automatically suggests the correct period.

Are periods that have already been verified resubmitted during the offboarding-euBP process?

No. Periods for which an E90 confirmation has already been issued are automatically excluded by the system.

Do I need to take action myself in the case of retroactive amendments?

No. Personio automatically detects relevant data changes and manages the entire cancellation and resubmission process without requiring any manual intervention on your part.

What happens if the trial period begins before I start using Personio Payroll?

Personio would like to inform you that the requested data set is not available in its entirety. You can submit data from the period prior to your use of Personio to the pension insurance provider separately via Cryptshare (a third-party provider).

When is the offboarding e-BP submitted?

After processing payroll for the most recent period, to ensure that the final period is fully included in the transmission.

Where can I check the status of my euBP submission?

Under Payroll > Compliance > All Communications, you will find all the details regarding your euBP submissions, including confirmations and responses from the Pension Insurance Fund.