This article explains what the DEÜV reporting process is, what messages there are, and how they are created and managed in Personio Payroll.
What is the DEÜV reporting procedure?
Social security institutions constantly need information about the employees they employ, for example about periods of employment and pay payments. To give these bodies access to this data, a uniform social security reporting procedure has been introduced.
The Data Collection and Transmission Ordinance (DEÜV) regulates how employers transmit the required data electronically to the responsible authorities. The legal basis for the reporting obligation is Section 28a SGB IV in conjunction with Section 198 SGB V. The DEÜV itself was issued on the basis of Section 28c SGB IV and specifies the procedure.
As a rule, employers are required to reportable all employees subject to social security contributions and minor employees. There are separate regulations for persons subject to accident insurance only. There is a separate annual reporting process for this.
Competent bodies
Social security reports are sent to so-called collection agencies. This is usually the health insurance of the respective employee. The data is technically checked via the collection offices and forwarded to the other social security institutions. Only the mini-job center at the German Pension Insurance Knappschaft-Bahn-See is responsible for marginally paid or short-term employees.
Electronic reporting procedure
Data exchange is only permitted in electronic, encrypted form via a system-tested payroll program or the SV reporting portal. Personio Payroll automatically transmits the data to the responsible collection office. An exception to the electronic procedure only applies to certain employers, such as private households or charitable purposes, and must be requested in advance.
Deadlines for the reporting process
The following deadlines must be observed for SV notifications:
| contribution statement | deadline |
| Instant message | Immediately, at the latest upon commencement of employment in certain sectors of the economy |
| signup | With the first payslip, within six weeks of the start of employment |
| Cancellation message | Promptly |
| Change message | With the next subsequent payslip, within six weeks of the occurrence of the reportable offence. |
| Unsubscribe | With the next subsequent payslip, within six weeks of the end of employment. |
| Annual report | With the next following payslip, no later than February 15 of the following year. |
| Annual accident insurance report | Until February 16 of the following year. |
| contribution statement of one-time pay | With the next subsequent payslip, within six weeks of payment. |
| contribution statement of pay under flexible working time arrangements | With the next following payslip. |
| GKV monthly report | With the next subsequent payslip, within six weeks of request from the health insurance company. |
About of important deadlines
| contribution statement | deadline |
|---|---|
| Annual report on accident insurance (reporting reason 92) | Until 16.2. of the following year |
| Social security registration certificate | By 30.4. of the following year or after the last contribution statement at the end of employment |
| Instant reporting in affected sectors of the economy | At the latest on the day of commencement of employment |
| Retrieving feedback from social security institutions | At least once a week |
Reports from social security institutions are considered to have been received by the employer upon retrieval. We recommend that you review feedback promptly so that follow-up messages can be processed correctly.
Reporting process with Personio Payroll
Types of DEÜV messages
There are several categories of reports for social security reports, each of which is characterized by a two-digit reporting reason. A distinction is made between the following reasons for dispensing:
registrations
| Key number | Submission reason |
| 10 | Registration due to start of employment |
| 11 | Registration due to change of health insurance |
| 12 | Registration due to change in contribution group |
| 13 | Registration due to other reasons/changes in employment (e.g. following a strike or unpaid vacation) |
| 17 | contribution statement of the start of parental leave |
cancellations
| Key number | Submission reason |
| 30 | Deregistration due to end of employment |
| 31 | Deregistration due to change of health insurance |
| 32 | Unsubscribe due to a change in contribution group |
| 33 | Deregistration due to other reasons/changes in employment |
| 35 | Deregistration due to industrial action (longer than one month) |
| 36 | Deregistration due to change of payroll system (voluntary contribution statement) |
| 37 | contribution statement of the end of parental leave |
| 49 | Deregistration due to death |
Annual report, interruption report and other fee reports
| Key number | Submission reason |
| 50 | Annual report |
| 51 | Interruption report due to entitlement to compensation benefits (e.g. sickness benefit) |
| 52 | Interruption report due to parental leave |
| 53 | Interruption report due to legal service obligation (basic or replacement service) |
| 54 | contribution statement a one-time salary (special report) |
| 57 | contribution statement of contributory income for the last three months before retirement |
| 58 | GKV monthly report |
| 92 | Annual accident insurance report |
changes
| Key number | Submission reason |
| 62 | Change of the employee's file number/personnel number |
| 63 | Change of nationality |
Reporting reasons not supported by Personio Payroll
Personio Payroll does not currently support the following reporting reasons.
| Key number | Submission reason |
| 20 | Instant message |
| 40 | simultaneous registration and deregistration due to the end of employment |
| 55 | contribution statement of assets not used in accordance with the agreement (accident) |
| 56 | contribution statement the difference in compensation benefits during partial retirement |
If one of these reports applies to your employees, it must be submitted manually via the SV reporting portal. If you need further help with this, contact Payroll Support as the person responsible for payroll.
View messages in Personio Payroll
Personio Payroll automatically creates the relevant DEÜV reports for your employees based on the processed pay data. To be able to view them, proceed as follows:
- Navigate to Payroll > compliance.
- Filter by the SV messages category.
- For more information about the contribution statement, click View Details.
You can also access DEÜV notifications in the Documents tab. This involves the following steps:
- Go to the Payroll > Documents section.
- Filter by SV contribution statement type.
- Click on the corresponding SV registration certificate for more information.
You can also access DEÜV notifications in the employee profile. Personio automatically transfers this after approval of the payslip.
- Navigate to the appropriate employee profile > Documents.
- Filter by the Payroll category.
- Click on the corresponding SV registration certificate for more information.
Cancellation and amendments of reports
If, after a contribution statement has been sent, it appears that it contains incorrect information, was not submitted or was reported to an incorrect health insurance company, the contribution statement must be cancelled immediately and then resubmitted with corrected data.
In Personio Payroll, this is done automatically as soon as a correction to the underlying payment data is processed. If the correction has an effect on a time period that has already been reported, the contribution statement is automatically canceled and resubmitted with the corrected data.
Applications with reporting reasons 10, 11 and 13, which were submitted without a valid social insurance number, are an exception.
FAQ
When does Personio Payroll send DEÜV notifications?
Personio Payroll creates and transmits DEÜV reports automatically when the payslip is approved.
Why can't I see a specific reporting reason in Personio Payroll?
Some reporting reasons are not part of the supported features of Personio Payroll. An overview can be found in the corresponding section. Note that these reports must be created manually via the SV reporting portal.
Are SV reports also created for preliminary payroll accounting or DATEV customers?
No. SV reports are created exclusively for Personio Payroll. preliminary payroll and customers with an integration such as DATEV are excluded.