Pension insurance Notification immediately

  • Performance specification

    If you are an employer and have a business in the following economic sectors, you must file an immediate declaration for all your employees before they start working:

    • Construction
    • Catering and accommodation industry
    • Passenger transport industry
    • Forwarding, transport and related logistics industry
    • Showman's trade
    • Forestry enterprises
    • Building cleaning industry
    • Companies involved in setting up and dismantling trade fairs and exhibitions
    • Meat industry
    • Prostitution trade
    • Guarding and security

    You must submit the immediate report at the latest on the first working day of the employee before the start of employment. Failure to report immediately is an administrative offence and can be punished with a fine of up to EUR 25,000.

    You must submit the immediate notification for all your employees, for example, also for trainees, marginal or short-term employees.

    The immediate notification does not replace the regular registration for social insurance.

    Exemptions from the obligation to notify immediately

    • Non-profit associations: If you are a board member of an association or federation, you do not have to file an immediate report if the association or federation is

      • predominantly pursues charitable, benevolent or ecclesiastical purposes and
      • this is recognised by your competent tax office.
    • Temporary employment agencies: Employers who, as lenders, provide third parties (hirers) with workers (temporary agency workers) for the performance of work within the scope of their economic activity do not have to file an immediate report. Since the hired workers can be active in all economic sectors, these employers cannot be clearly assigned to one of the economic sectors mentioned.

    When assessing employers who are only partially active in the above-mentioned economic sectors within the scope of their gainful activity, for the submission of the immediate notification

    • the purpose of the company and
    • the economic activity of the majority of the employees

    decisive. If both criteria are in conflict with each other, then the purpose of the business is decisive.

    If you are not sure whether you have to submit an immediate notification, you can ask the collection agency. For employment subject to compulsory insurance, this is the competent health insurance fund, and for marginal part-time employees, the Minijob-Zentrale.

  • Process flow

    You must submit the immediate report electronically. You cannot submit the immediate report by letter, fax or e-mail.

    • The immediate report can be submitted by you as the employer, by your tax advisor or by a service computer centre.
    • If you have an approved payroll accounting programme, you can submit the immediate notification in the DEUEV notification procedure with the submission reason "20" (immediate notification).
    • If you do not have an approved payroll accounting programme, you can submit the immediate notification via a filling-in aid such as "sv.net".
    • The instant message must contain the following data:
      • the surname and first name,
      • the insurance number,
      • the employer's company number and
      • the date of commencement of employment.
    • If you do not know the employee's insurance number, additionally indicate the date and place of birth of the employee, the address and, if applicable, the European Insurance Number.
    • You will then be informed of the new insurance number directly by the pension insurance data centre.
    • If your employee does not start working for you after all, you must cancel the immediate notification.
    • If you submit an immediate report incorrectly, for example with an incorrect start date, you must cancel it and submit a new, corrected immediate report.
    • The immediate notification is immediately transmitted to the data centre of the pension insurance (DSRV) and stored.
    • The authorities of the customs administration and the inspection services of the pension insurance have access to the immediate notification.

    Note: Employees must have their identity card, passport, substitute passport or substitute identity card with them at work and be able to show it. As the employer, you must inform the employees of this fact in writing and with proof.

  • Competent body

    Deutsche Rentenversicherung Bund
    Data Centre of the Pension Insurance
    Berner Str. 1
    97084 Würzburg

  • Requirements

    You are an employer and your business belongs to one of the following economic sectors:

    • Construction
    • Catering and accommodation industry
    • Passenger transport industry
    • Forwarding, transport and related logistics industry
    • Showman's trade
    • Forestry enterprises
    • Building cleaning industry
    • Companies involved in setting up and dismantling trade fairs and exhibitions
    • Meat industry
    • Prostitution trade
    • Guarding and security
  • Which documents are required?

    To submit an immediate report you need

    • Your company number and
    • personal details of the employee (name, if applicable place and date of birth, address) from an official document.
  • What are the fees?

    None

    Depending on the provider, costs may be incurred for the payroll software or for the completion assistance.

  • What deadlines do I have to observe?

    Submit immediate notification: at the latest when taking up employment

  • Processing time

    Acceptance and processing of reported data: within 10 minutes

  • Legal basis

  • Applications / Forms

    Forms: none
    Online procedure: yes, electronic completion aids for notifications outside the fully automated payroll accounting procedure, e.g. "sv.net"
    Written form required: no
    Personal appearance required: no

  • What else should I know?

    A breach of the reporting obligation can be punished with a fine of up to EUR 25,000.