Report remuneration subject to contributions for employees
Source: BUS Rheinland-PfalzIf you employ people, you must inform the social insurance company of the pay subject to contributions of all employees.
To do this, you must submit an annual report for all employees working for you on December 31 of a year by February 15 of the following year. An annual notification is only not required for employees who are exempt from short-term insurance.
If the employment relationship ends during the course of the year or on December 31 of a given year, you should report the remuneration subject to contributions as part of the deregistration. An annual notification is then no longer required.
If the employment relationship is interrupted, you must report the earnings subject to contributions as part of the interruption notification. An annual notification is then no longer required for the periods already reported.
Like all other social security notifications, you must submit the annual or pay notification electronically. If you use a system-checked payroll accounting program in your company, you create and send the notifications using this program. This is largely automated. Otherwise, you must use a system-checked completion aid to transmit the data to the social insurance, for example the social insurance reporting portal.