Please find an overview of the submission dates of the contributions (data transmission) and due dates of the social insurance contributions and income tax for 2023 down below.
Overview
Month |
Receipt of proof of contribution |
Receipt of payment |
Income Tax declaration due date |
January |
25-Jan-23 |
27-Jan-23 |
10-Feb-23 |
February |
22-Feb-23 |
24-Feb-23 |
10-Mar-23 |
March |
27-Mar-23 |
29-Mar-23 |
10-Apr-23 |
April |
24-Apr-23 |
26-Apr-23 |
10-May-23 |
May |
24-May-23 |
26-May-23 |
10-Jun-23 |
June |
26-Jun-23 |
28-Jun-23 |
10-Jul-23 |
July |
25-Jul-23 |
27-Jul-23 |
10-Aug-23 |
August |
25-Aug-23 |
29-Aug-23 |
10-Sep-23 |
September |
25-Sep-23 |
27-Sep-23 |
10-Oct-23 |
October |
24 October* / 25 October 2023 |
26 October* / 27 October 2023 |
10-Nov-23 |
November |
24-Nov-23 |
28-Nov-23 |
10-Dec-23 |
December |
21-Dec-23 |
27-Dec-23 |
10-Jan-24 |
* 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 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.