Module 122 min2643 wordsFree — no account
What the employer reports, by when, and why the immediate report is not enough
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 186 words · 2 min
Practical case
Three reports in September
A restaurant runs payroll at the end of each month. A cook left on 31 August 2026. A new waitress starts work on Saturday, 12 September 2026. Which reports must the restaurant file, and by when at the latest in each case?
Hint: First check whether catering is among the sectors in section 28a(4) of Social Code Book IV, then read sections 6 and 8 DEÜV with their two limits.
Show the solution
Restaurants and accommodation are number 2 on the list in section 28a(4). For the waitress, an immediate report to the pension insurance data centre is therefore due no later than when she starts work on the Saturday, not on the following Monday. It does not replace registration: under section 6 DEÜV she must also be registered with the first following payroll, the September run; the six weeks to 24 October are only the outer limit. For the cook, section 8 DEÜV applies: deregistration with the next payroll after the end, again the September run, at the very latest by 12 October.
Answer: immediate report on 12 September, registration and deregistration with the September payroll
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