This article bundles the most important statutory reporting and payment deadlines for payslip. From the monthly fees to the annual reports to deadlines for entry and exit. 

Why do statutory deadlines apply in payslip?

Employers are obliged to make regular payments and reports to several authorities and social security institutions. These include the tax office, the health insurance companies as collection agencies, the employers' liability insurance associations and, in some cases, the Federal Employment Agency.

The deadlines ensure that taxes and social security contributions are received by the responsible authorities in a timely manner. The basis is formed by the Section 41a of the Income Tax Act for the registration and payment of income tax, § 23 SGB IV for the due date of contributions and the Data Acquisition and Transmission Ordinance (DEÜV) for social security notifications. 

Competent authorities and legal basis

Depending on the type of notification, employers have to contact different offices. The following table provides an About this:

These reports are made exclusively electronically via a system-tested payroll accounting program, the social security reporting portal or Elster. A contribution statement in paper form is generally not permitted. 

Consequences of a late contribution statement

In the event of late payment of income tax, the tax office will levy a late payment penalty in accordance with § 240 AO. This usually amounts to 1% of the arrears per month, rounded down to a full € 50.00. For amounts below € 50.00, there is no late payment penalty. For income tax, a grace period of three days after the due date applies, provided that payment is made by bank transfer. However, this does not apply to cheque and cash payments.

In the event of late payment of social security contributions, the following applies: § 24 SGB IV. Here, too, the late payment penalty amounts to 1% of the arrears amount, rounded down to € 50.00 per month or part thereof. There is no grace period here as there is with income tax. 

Monthly submission deadlines

Income tax registrations

The employer registers the withheld and flat-rate income tax with the tax office on a monthly, quarterly or annual basis. After Section 41a (1) of the Income Tax Act the registration must be made by the 10th of the following month. The tax due must be paid by the same day. If the 10th falls on a Saturday, Sunday or public holiday, the § 108 (3) AO the deadline shall be the next working day.

Detailed explanations of the wage tax registration, its structure and the registration periods can be found in our Related articles. 

Personio Payroll automatically creates and transmits the wage tax return after completing the monthly payslip.

contribution report and payment of social security contributions

The social security contributions for the current month are in accordance with § 23 (1) SGB IVdue at the latest on the third last banking day. The corresponding contribution report must be submitted in accordance with§ 28f (3) SGB IV on the fifth-to-last banking day of the health insurance fund. If the employer submits the contribution report too late, the health insurance company can estimate the contributions independently until receipt of the proof. 

Detailed explanations of the contribution report and the contribution due dates can be found in ourRelated articles. 

Personio Payroll automatically creates and transmits the contribution report as soon as the payslip has been approved.

Annual deadlines 

Annual report on social security and accident insurance

For all employees subject to compulsory insurance on 31 December, the employer submits an annual report to the competent health insurance fund with the reason for submission of 50. According to § 10 (1) DEÜVthis contribution statement is due by 15 February of the following year at the latest. 

In addition, an annual UV report with the reason for submission 92 and the annual UV wage statement must be submitted to the employers' liability insurance association for all employees subject to accident insurance. Both are after § 28a (2a) SGB IV or § 165 SGB VIIby 16 February of the following year due at the latest. If this date falls on a weekend, it is postponed to the next working day. 

Details on content, exceptions for certain groups of people and how to set up in Personio Payroll can be found in our articles on theAnnual reports on social security and to Accident insurance data management.

Wage tax certificate

The employer must create an annual wage tax certificate for each employee and submit it electronically to the responsible tax office. The shipment must be made after Section 41b of the Income Tax Act at the latest on the last day in February of the following year. 

Please note:
Personio Payroll does not issue the wage tax certificate immediately with the last payslip in the event of a leaver during the year, but as part of the regular preparation process between December and February of the following year. A creation directly on leaver is not supported at this time.

Further information on the wage tax certificate can be found in our Related articles. 

Deadlines for special events

Entry and leaving of employees

There is a uniform deadline for the start and end of employment. Registration or deregistration takes place with the next payslip, but no later than six weeks after the respective event. The same deadline also applies to change notifications, for example in the event of a change of health insurance provider or contribution group. 

An exception is made for certain sectors of the economy, such as construction or gastronomy, for which an immediate notification must be submitted no later than the day on which employment begins. Personio Payroll actual does not automatically support this reporting reason. It must be submitted manually via the SV reporting portal. 

If it turns out that a contribution statement that has already been submitted was incorrect, it must be cancelled immediately and resubmitted with corrected data.

Maternity protection and parental leave

The beginning and end of parental leave are reported with the reasons for submission 17 and 37. In addition, from the first day of parental leave, an interruption notification with reason 52 is required, as employment is interrupted under social security law.

As a rule, maternity protection itself does not trigger its own DEÜV notifications. During the prohibition of employment before and after the birth, the employment relationship remains in place, and the employer continues to pay the maternity protection wage, which he can be reimbursed via the U2 levy. Only the subsequent transition to parental leave makes it necessary to report an interruption.
 

One-off remuneration

One-off payments that are made outside of the current payslip, for example due to back payments after the termination of an employment relationship, are reported with the reason for the levy 54. This special report must be submitted with the next payslip, but no later than six weeks after payment. 

If such a one-off payment is made within the first 3 months of the following year and was not yet part of the annual report, a special report with reason for submission 54 is also required (so-called March clause).

Deadlines in Personio Payroll manage

Product limitations

At this time, Personio Payroll has the following product limitations: 

• Instant messages are not automatically supported by Personio Payroll. These must be submitted manually via the SV reporting portal.
• In the event of a leaving during the year, Personio Payroll does not issue the income tax certificate immediately, but only as part of the regular annual preparation process between December and February.

About Automated Notifications

Personio Payroll automatically creates and transmits most of the above messages as soon as the underlying data is available or the payslip has been released. These include the income tax registration, the contribution statements, the DEÜV reports as well as annual reports on social security and accident insurance. 

Some messages, on the other hand, require active action. A complete Overview of all automated or manual reports is provided by theArticle on the Reporting tab. 

Reliably meet deadlines

A fixed monthly payroll process helps to meet deadlines. Therefore, release the payslip as early as possible in the payroll period, as Personio Payroll only transmits contribution statements, DEÜV reports and the wage tax return after approval. 

For the deadlines around the turn of the year, such as the annual reports and the assignment of the hazard tariff headings, we recommend an early check in November and December. This leaves enough time to fill in missing information in the employee profile. 

Check the Reporting tab regularly for events that require you to take active action. Feedback from the social security institutions is deemed to have been received upon retrieval, which is why a weekly check is recommended. 

Deadline Calendar 2026

The following table summarizes the recurring deadlines for the calendar year 2026:

FAQ

Do deadlines automatically shift if they fall on a weekend?

The following applies to income tax registration and reports under the DEÜV: If the date falls on a Saturday, Sunday or public holiday, it is postponed to the next working day. There is no comparable grace period for the due date of social security contributions. In each individual case, check the legal basis applicable to the respective contribution statement.

What happens if a contribution statement or payment is late?

In the event of late payment, the competent jobs usually levies a late payment penalty of 1% of the arrears per month or part thereof. In the event of late notifications, the collection agency can also independently estimate the relevant salary until the correct data is available.

Do I need to manually monitor deadlines in Personio Payroll?

For automated reports such as the wage tax registration, the contribution report and the DEÜV reports, Personio Payroll takes care of the timely transmission as soon as the payslip is released. For notifications that need to be triggered manually, such as the assignment of the hazard tariff headings, we recommend a regular check in the tab compliance.

Does this deadline calendar also apply to preliminary payroll accounting or to DATEV integration?

The legal bases and deadlines mentioned apply regardless of the system used. However, the automated transmission by Personio is only available to customers of Personio Payroll. In the case of preparatory payroll accounting and Integrations such as DATEV, the responsible tax firm takes care of the timely contribution statement and payment.