Annual return – Deadline – Tax consultant – Hagen – Holzwickede – Kamen – Lünen
Dieser Beitrag ist auch verfügbar auf:
For all employees subject to social insurance contributions who are employed beyond the turn of the year, employers must regularly submit an annual report electronically to the responsible collection agency. Among other things, this must state the period of employment and the remuneration subject to social insurance contributions for the past year.
Annual reports must also be submitted to the mini-job center (Knappschaft-Bahn-See) for marginally employed persons.
In the case of marginal employment in private households, a simplified reporting procedure,“household check”, applies.
Annual reports for 2017 must be submitted no later than February 15, 2018.
(Further comments & information on this can be found in our information letter under the item 2.)