Immediate notification (social security law)

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An obligation to submit the immediate notification in German social security law has been introduced for certain economic sectors to improve the fight against undeclared work and illegal employment on January 1, 2009.

General

Employers who are assigned to certain economic sectors are obliged to submit an immediate report . Immediate reports are to be made for all employees in these areas .

The immediate notification does not replace the obligation to notify according to § 28a paragraph 1 SGB ​​IV ( notification reason 10).

Economic sectors

According to Section 28a (4) SGB IV, the economic sectors in which an immediate report must be submitted are:

  • construction industry
  • Catering and accommodation
  • Passenger Transportation
  • Forwarding, transport and related logistics industries
  • Fairground trade
  • Forestry company
  • Building cleaning industry
  • Companies that take part in the construction and dismantling of trade fairs and exhibitions
  • Meat industry
  • Prostitution industry

Explanations of the individual economic sectors can be viewed on the website of the German Pension Insurance Association .

Submission of the report

The immediate report can be submitted as usual via a payroll program. It is also possible to submit a report via sv.net . Submitting the immediate report by means of a written notification by letter, fax or email is not permitted.

The reason for reporting is "20".

Deadline for reporting

The immediate notification must be submitted by the employer at the latest when the employee starts working.

If there is actually no employment, the immediate notification must be canceled again.

Details of the employee

The immediate report must contain the following information from the employee:

  • First and last names
  • Insurance number
  • Company number of the employer
  • Employment day

If the insurance number is not known, the date and place of birth and address of the employee must be given instead.

Legal basis

The obligation to submit an immediate report is regulated in Section 28a (4) SGB IV in conjunction with Section 7 DEÜV .

Administrative offense

A violation of the obligation to report immediately will be punished in accordance with Section 111 (1) No. 2 SGB IV. Both willful and frivolous offenses are accusable. The levity is an increase of negligence .

The fine can amount to up to 25,000 euros ( Section 111 (4) SGB IV).

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