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What numbers are required to run my monthly payroll in Germany?

To fulfill your duties as an employer, you need three numbers that enable communication with three institutions: the tax number for the tax office, the company number for the employment agency and the membership number for the accident insurance

Badischer Sport Bund Freiburg: Verwaltungsberufsgenossenschaft (VBG)

The tax number is required for registering income tax with the tax office. You can find these among others on your last advance VAT return. The reporting period for wage tax results from the wage tax that was paid in total in the previous year.

Monthly: For start-ups or if the wage tax in the previous year was more than EUR 5,000.
Quarterly: If the wage tax in the previous year was between EUR 1,080 and EUR 5,000.
Annually: If the wage tax in the previous year did not exceed EUR 1,080.
As a rule, your tax office will tell you how often you have to report income tax.

You need the company operations number in order to take part in the electronic reporting procedures of the health insurance funds. It must be given in all reports. It is issued to you as an employer by the Federal Employment Agency on request if you employ at least one employee.

If you already have a company number, you will find this 8-digit number on the last statement of contributions or in your documents from the Employment Agency.

Employers' liability insurance associations take care of the accident insurance for your employees and regulate the processing of accidents at work or occupational diseases. As an employer, you received a letter with a membership number (sometimes also a customer number) and a PIN as part of your membership with your trade association.

What you need to consider when registering your company with the employers' liability insurance association can be found at www.dguv.de.

You can read how your contribution to the accident insurance of the employers' liability insurance association is calculated as well as which submission deadlines and reporting obligations exist in our article "Digital wage statement for the employer's liability insurance association".

 

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