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.