Payroll regulations in Germany
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What are the deadlines for social insurance contributions in 2021?

Please find an overview of the submission dates of the contributions (data transmission) and due dates of the social insurance contributions for 2021 down below

 

receipt of proof of contribution receipt of payment
25. January 2021 27. January 2021
22. February 2021 24. February 2021
25. March 2021 29. March 2021
26. April 2021 28. April 2021
25. May 2021 27. May 2021
24. June 2021 28. June 2021
26. July 2021 28. July 2021
25. August 2021 27. August 2021
24. September 2021 28. September 2021
25. October 2021 27. October 2021
24. November 2021 26. November 2021
23. December 2021 * 28. December 2021 *

 

* December 24 (Christmas Eve) and December 31 (New Year's Eve) are not considered normal bank workdays.


Receipt of proof of contribution

According to § 28f (3) SGB IV, employers are obliged to send the collection agency proof of contributions by data transmission two workdays before the contributions are due.
These submission or transmission dates are therefore calculated on the basis of the due dates for social security contributions. The transmission must have taken place at 12:00 A.M. on the specified day of receipt of the contribution statement - i.e. by 12:00 A.M. on the previous day at the latest!

Receipt of payment/due date

Pursuant to Section 23 (1) of the German Social Security Code (SGB IV), the due dates for social security contributions are always the third-to-last bank workday of the month in which the employment or activity from which the remuneration is earned is performed.

 

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