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Please find an overview of the submission dates of the contributions (data transmission) and due dates of the social insurance contributions for 2025 below.
Overview
Submission of proof of contribution
There is a nationwide deadline for submitting proof of contributions. Proof must be submitted to the collection office no later than the second working day before the contributions are due, i.e. by midnight on the fifth last banking day of a month.
For companies, this means that you must submit the evidence no later than the day before. Only through early transmission can the internal administrative processes that follow the transmission be completed in a timely and complete manner.
The previous month's value can be used for contributions owed
Employers can generally use the previous month's value to determine the expected contribution liability. Possible differences must be settled with the contribution statement for the following month. However, one-off wages must still be allocated to the month in which they were paid and the amount of the contribution must, if necessary, be determined by estimation.
The following due dates and the resulting latest submission dates apply for proof of contributions:
| Month | Receipt of proof of contribution | Receipt of payment |
|---|---|---|
| Januar | 27.01.2025 | 29.01.2025 |
| February | 24.02.2025 | 26.02.2025 |
| March | 25.03.2025 | 27.03.2025 |
| April | 24.04.2025 | 28.04.2025 |
| Mai | 23.05.2025 | 27.05.2025 |
| June | 24.06.2025 | 26.06.2025 |
| July | 25.07.2025 | 29.07.2025 |
| August | 25.08.2025 | 27.08.2025 |
| September | 24.09.2025 | 26.09.2025 |
| October | 24.10.2025 * 27.10.2025 |
28.10.2025 * 29.10.2025 |
| November | 24.11.2025 | 26.11.2025 |
| December | 19.12.2025 | 23.12.2025 |
* Applies to federal states in which Reformation Day is a public holiday.
Please note that the contribution statement must be available at the beginning of the day at 0:00. Therefore, our tip: Please submit the contribution statement in time so that it is already received by the AOK by 24:00 on the previous day.
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 based on 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.
