Applying for a German establishment number (Betriebsnummer) before your first hire
Anyone hiring for the first time in Germany — even a single mini-jobber — needs an establishment number (Betriebsnummer) before they can report that person to social insurance. The employer must apply for one electronically to the Federal Employment Agency (Bundesagentur für Arbeit) for EACH of its establishments (§ 18i(1) SGB IV). Since 1 January 2024 the application requires the company number (Unternehmensnummer) issued by the statutory accident insurer, and the confirmation is sent by post only. In the sectors subject to immediate reporting, the number must already be in hand on the first working day: the immediate report (Sofortmeldung) is due no later than the start of employment and contains the employer's establishment number (§ 28a(4) SGB IV).
Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 15 min
This content is part of the path: Hiring your first employee in Germany· Step 8 of 10· Next step: German wage tax return (Lohnsteuer-Anmeldung)
This content is part of the path: Employing mini-jobbers and temporary help· Step 6 of 7· Next step: German wage tax return (Lohnsteuer-Anmeldung)
Deadlines
- Apply: before the first report to social insurance
- § 18i(1) SGB IV — the number is the precondition for taking part in the reporting procedures; the Federal Employment Agency puts the trigger at hiring the first employee
- Registering the employee: with the next payroll run after the start, at the latest within six weeks of the start
- § 6 DEÜV, for the reporting duty at the start of employment subject to insurance (§ 28a(1) sentence 1 no. 1 SGB IV) — the report contains the establishment number (§ 28a(3) sentence 1 no. 6 SGB IV)
- Immediate report in the listed sectors: no later than the start of employment
- § 28a(4) sentence 1 SGB IV (including construction, restaurants and accommodation, building cleaning, hairdressing and beauty); the report contains the employer's establishment number (subsection 4 sentence 2 no. 3) — so the number must exist BEFORE
- Changes and complete cessation of business: without delay
- § 18i(4) sentence 1 SGB IV — by secure data transmission from system-tested software or machine-generated filling aids (the business data maintenance record, Datensatz Betriebsdatenpflege, DSBD)
Documents to prepare
- Company number (Unternehmensnummer) from the competent statutory accident insurer (required for the application since 1 January 2024)
- Name and address of the establishment and the place of employment
- Description of the establishment's economic activity
- Legal form of the business
- List of sites with municipality and activity, if there are several
- Planned start of the first employment, and whether the sector is subject to immediate reporting
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Every employer from the FIRST employee: mini-jobbers (marginal employment), employees subject to social insurance and apprentices are all reported to social insurance, and that requires the establishment number (Federal Employment Agency, applying for an establishment number)
- Employers with several establishments: establishments with different economic activities or in different municipalities each receive their OWN establishment number (§ 18i(3) SGB IV)
- Tax advisers, payroll bureaus and other third parties the employer instructs to handle the reporting procedures: they must apply for their own establishment number without delay unless they already have one (§ 18l(1) SGB IV)
- NOT through the Federal Employment Agency: private households employing only mini-jobbers under the household cheque procedure (Haushaltsscheckverfahren) — the German Pension Insurance Knappschaft-Bahn-See (Minijob-Zentrale) assigns their number on receipt of the first report (§ 18k(2) SGB IV)
- NOT through the Federal Employment Agency: miners' insurance (knappschaftliche) establishments and seafaring establishments apply to the German Pension Insurance Knappschaft-Bahn-See (§ 18k(1) SGB IV)
- NOT concerned: anyone who employs nobody. No establishment number is assigned for recruiting through the employment agency, counselling, funding applications, forms or clearance certificates
Worked example
Lena Hoffmann opens a café in Leipzig and hires for the first time
Lena Hoffmann has been running a café in Leipzig on her own since January. From 1 April she hires a cook at 2,900 euros gross a month and a mini-job helper. Until then she had no establishment number and needed none: the reporting duty only starts with the first employee. In mid-March she applies online to the establishment number service (§ 18i(1) SGB IV), giving the café's name and address, the place of employment, the economic activity, the legal form and the company number from her accident insurer (§ 18i(2)). The confirmation arrives by post. The timing matters: a café belongs to the restaurant trade, where the start of every employment must be reported to the pension insurance data office as an immediate report no later than the start of work — WITH the establishment number (§ 28a(4) SGB IV). On the morning of 1 April both immediate reports go out; the regular registrations follow with the first payroll at the end of April, within the six weeks of § 6 DEÜV. In the autumn Lena opens a second café in Markkleeberg, a different municipality, and applies for a SEPARATE establishment number (§ 18i(3)). When the Leipzig café moves shortly afterwards, she reports the new address without delay through the business data maintenance record (§ 18i(4)).
How to fill it in, step by step
- Check who is responsible: private households with mini-jobbers only, miners' insurance establishments and seafaring go to the German Pension Insurance Knappschaft-Bahn-See (§ 18k SGB IV); everyone else to the establishment number service of the Federal Employment Agency.
- Obtain the company number from your statutory accident insurer first: since 1 January 2024 it is required for the application.
- Work out how many establishments you have: a different economic activity or a different municipality means a separate number each time (§ 18i(3) SGB IV).
- Apply electronically through the online application of the establishment number service, yourself or through an authorised representative such as your tax adviser (§ 18i(1) SGB IV).
- Provide the establishment's name and address, the place of employment, the economic activity, the legal form and the company number with its annex (§ 18i(2) SGB IV).
- Wait for the confirmation, which is sent by post only, and allow for it before the first working day — mandatory in sectors with immediate reporting (§ 28a(4) SGB IV).
- Register your employees with the competent collecting agency (Einzugsstelle), using the establishment's number (§ 28a(3) sentence 1 no. 6 SGB IV).
- Report every change to the business data and the complete cessation of business without delay through the business data maintenance record (§ 18i(4) SGB IV).
Good to know
- The establishment number has 8 digits and is assigned automatically; you cannot choose one.
- The number belongs to the establishment, not to groups of people: there is no extra number for managing directors, interns or volunteers. Where payroll needs separating, a separate sender number under § 18n SGB IV may achieve it.
- A number the Federal Employment Agency assigned for business use cannot be used for the household cheque procedure — and conversely the service assigns a further number for a business employee.
- The former split between the East and West legal areas using two establishment numbers has been abolished; the legal area is stated in each employee's report.
- The establishment number assigns reports to a region and an industry. What counts is the purpose of the establishment or the activity of most of its employees, not turnover.
- Failing to report changes may be punished by a fine; the Federal Employment Agency also points out that wrong business data can affect the distribution of VAT revenue.
- Whether immediate reports are required is decided by the collecting agency (the health insurance fund), or by the Minijob-Zentrale for marginal employees; what counts is the actual situation in the establishment, not its industry classification in the Federal Employment Agency's file.
- Once insolvency proceedings have been opened, the insolvency administrator transmits changes and the cessation report (§ 18i(4) sentence 1 SGB IV).
Common mistakes
- Applying after the first working day in a sector with immediate reporting. The immediate report is due no later than the start of employment and contains the establishment number (§ 28a(4) SGB IV).
- Trying to apply without the accident insurer's company number. It has been required since 1 January 2024.
- Using a single number for branches in different municipalities. § 18i(3) SGB IV requires a separate one for each.
- Applying for an establishment number just because a funding application or a form asks for it. It is assigned solely for social insurance reports.
- As a private household with a mini-job home help, applying to the Federal Employment Agency. The Minijob-Zentrale assigns the number on receipt of the first report (§ 18k(2) SGB IV).
- Not reporting a move or the closure of the business. Both must be transmitted without delay (§ 18i(4) SGB IV).
- Confusing the establishment number with the tax number or the company number: it identifies the establishment in the social insurance reporting procedure, not at the tax office and not at the accident insurer.
Frequently asked questions
Do I already need an establishment number for a single mini-jobber?
Yes, if you employ for business purposes: the Federal Employment Agency expressly names mini-job workers. Only private households employing mini-jobbers exclusively under the household cheque procedure receive their number from the Minijob-Zentrale with the first report (§ 18k(2) SGB IV).
How long does it take?
According to the Federal Employment Agency, the online application usually removes the processing time; for data protection reasons the confirmation is sent by post only. Allow for the post before the first working day.
Can my tax adviser apply for me?
Yes. The application can be made by the employer or by an authorised representative, for example a tax adviser. A third party handling the reporting procedures also needs its own establishment number (§ 18l(1) SGB IV).
I am opening a second branch. Do I need a new number?
If it is in a different municipality or carries on a different economic activity, yes: each then receives its own establishment number (§ 18i(3) SGB IV).
What must I report when something changes?
Changes to the details given in the application — address, activity, legal form — and the complete cessation of business, without delay and electronically (§ 18i(4) SGB IV), through the business data maintenance record.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- German wage tax return (Lohnsteuer-Anmeldung)
- German tax registration questionnaire (Fragebogen zur steuerlichen Erfassung)
- German status determination procedure (Statusfeststellung) — freelancer or employee?
- Applying for the German A1 certificate — working temporarily elsewhere in the EU
- Counting a severely disabled part-timer under 18 hours a week (Germany)
- Sending the German employment certificate electronically (BEA)
- Applying for Germany's integration subsidy — before the contract
- Issuing the German insolvency pay certificate (Insolvenzgeldbescheinigung)
- Notifying short-time work and claiming the allowance in Germany
- German short-time work allowance — the monthly application (Kug 107)
Official sources
- § 18i SGB IV — establishment number for employers' establishments (Gesetze im Internet) — September 23, 2026
- § 18k SGB IV — establishment number for other reporting parties (Knappschaft-Bahn-See, private households) — September 23, 2026
- § 18l SGB IV — identification of other parties to the procedure (instructed third parties) — September 23, 2026
- § 28a SGB IV — reporting duty (registration and immediate report) — September 23, 2026
- § 6 DEÜV — registration (deadline) — September 23, 2026
- Federal Employment Agency — establishment number service — September 23, 2026
- Federal Employment Agency — key facts about the establishment number — September 23, 2026
- Federal Employment Agency — applying for an establishment number (FAQ) — September 23, 2026
- Federal Employment Agency — additional establishment numbers (FAQ) — September 23, 2026
- Federal Employment Agency — social insurance reporting and immediate reporting — September 23, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.