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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. This must include the period of employment and the remuneration subject to social insurance contributions for the past year.

Annual reports must also be submitted to the Minijob-Zentrale (Knapp-schaft-Bahn-See) for marginally employed persons (remuneration up to a maximum of 450 euros). In the case of marginal employment in private households, a simplified registration procedure (household check) applies.

Annual reports for 2020 must be submitted no later than Feb. 15, 2021.