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Deadline – Annual reports – Social security – February 15

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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 to the responsible collection agency electronically.

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 (Knappschaft-Bahn-See) for marginally employed persons. In the case of marginal employment in private households, a simplified registration procedure(household check) applies.

Annual reports for 2018 must be submitted no later than February 15, 2019.

(For further comments, information and examples, please refer to our information letter 02/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede


Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede


Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21