German social security reports and contribution statements
Which events an employer must report to the collecting agency, and by when: registration and deregistration within six weeks, an interruption within two weeks, the annual report by 15 February — and in eleven sectors the immediate report no later than the first working day. The second module covers the money: contributions due on the third-last banking day, the contribution statement two working days earlier, payroll records, the pension insurance audit and the fines in section 111 of Social Code Book IV. Two modules with case studies worked on the statute itself.
Intermediate2 modules44 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Hiring your first employee in Germany· Step 2 of 10· Next step: Filing and remitting German wage tax
This content is part of the path: Employing mini-jobbers and temporary help· Step 2 of 7· Next step: German minijob — what does it really cost the employer?
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- name the events that trigger a report to the collecting agency under section 28a of Social Code Book IV
- apply the DEÜV deadlines for registration, deregistration, interruption and the annual report
- recognise the sectors that also require an immediate report, and what that report does not replace
- know when a report must be cancelled and filed again
- identify the competent collecting agency and know what it monitors
- find the due date under section 23 of Social Code Book IV in the calendar and file the contribution statement in time before it
- know what belongs in the payroll records and how long they must be kept
- place the pension insurance audit and the fine ranges of section 111 of Social Code Book IV
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountWhat the employer reports, by when, and why the immediate report is not enoughWhat you will be able to do
- name the events that trigger a report to the collecting agency under section 28a of Social Code Book IV
- apply the DEÜV deadlines for registration, deregistration, interruption and the annual report
- recognise the sectors that also require an immediate report, and what that report does not replace
- know when a report must be cancelled and filed again
- Module 222 minIncluded in the full courseWhen the money falls due, what must be kept, and who checksWhat you will be able to do
- identify the competent collecting agency and know what it monitors
- find the due date under section 23 of Social Code Book IV in the calendar and file the contribution statement in time before it
- know what belongs in the payroll records and how long they must be kept
- place the pension insurance audit and the fine ranges of section 111 of Social Code Book IV
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.