What are the deadlines in Germany for social security & income tax contributions in 2023?

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.