The Federal Insurance Institution for Salaried Employees and the country’s insurance companies regularly monitor the accruing social security contributions.

While tax-related issues in the context of a tax audit by the tax office to be checked, the accruing social security contributions are the focus of the auditor of the Federal Insurance Institution for Salaried Employees and the country’s insurance companies.

Legal Basis

As the law in early 1999 to combat bogus self came into force, took over the pension insurance institution, the task of auditing by health insurance. This has led to a not insignificant worsening of the audit work, because health insurers have examined the small and medium-sized businesses than every 12 to 15 years and is limited to their policyholders. In contrast to the pension funds each farm at least once every four years. Are to be inspected beyond all employment, including freelancers and contractors. Until 30.06.2007, the contributions to the health, pension, nursing care and unemployment insurance were examined. As of 01.07.2007 the examination shall extend also to the artists’ social security contributions.


Implications for practice

In recent years, the socio-legal audit has gained considerable importance. According to the records of the DRV are a result of audits demanded in annual fees of several hundred million euros. Typical complaints arising from experience at mini-jobs (minor and short-term employment), for assisting families in managing GmbH, false self-employed and students, interns and students.

Place of testing

The socio-legal audit is usually done with the employer, in exceptional cases, for tax accountants, computer centers and similar institutions, which account for the employer, wages and salaries or news report. The tests are usually is to announce in advance and if possible a month, no later than 14 days in advance.

Relation to tax audit

The auditors are also the pension notices and reports of financial authorities to submit. If the IRS has determined, for example, that a freelancer is not recognized for tax purposes as self-employed and this was the income tax clearance recovery, the pension insurance agency is informed. However, that is social security decision regardless of the decision by the tax authorities to meet. Conversely, the pension funds to the tax authorities are also obliged to provide information. If they get in an audit thus becomes aware of facts giving rise to a suspicion of tax offenses, they are obliged to notify the tax authorities of its own motion. The suspicion of a tax offense, however, is not sufficient for this. Rather, there is clear suspicion and not just conjecture.

Who owes additional claims?

The total social security contribution payable by the employer. He has virtually no opportunities for additional claims later more, the employee’s contribution be deducted to obtain the employee again. Thus , the employer bears the full economic risk that a former social security arrangement later turns out to be wrong and he needs to pay extra as part of an audit, the total social security contribution is not barred.