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Germany payroll compliance calendar
Practical, plain-English help for running HR, onboarding and payroll — from the team behind HikeSeason.
Payroll deadlines for employers in Germany: social security contributions, wage tax returns, DEÜV and accident insurance reports, and wage tax certificates.
Usual deadlines for a regular employer, last reviewed November 2026. Thresholds, regions, weekends and new rules change some of them: confirm with your payroll adviser.
Every month
Third-last banking day of the monthSocial security contributions
For the current month, to each health insurance fund.SGB IV
For the current month, to each health insurance fund.SGB IV
Two working days before thatContribution statement (Beitragsnachweis)
Sent electronically to the funds.SGB IV
Sent electronically to the funds.SGB IV
10th of the following monthWage tax return and payment
Lohnsteuer-Anmeldung, solidarity surcharge and church tax.EStG
Lohnsteuer-Anmeldung, solidarity surcharge and church tax.EStG
Every year
15 FebAnnual social security report
DEÜV-Jahresmeldung for each employee.DEÜV
DEÜV-Jahresmeldung for each employee.DEÜV
16 FebAccident insurance wage report
UV-Jahresmeldung and Lohnnachweis to the Berufsgenossenschaft.SGB VII
UV-Jahresmeldung and Lohnnachweis to the Berufsgenossenschaft.SGB VII
Last day of FebruaryWage tax certificates
Electronic Lohnsteuerbescheinigung for the previous year.EStG
Electronic Lohnsteuerbescheinigung for the previous year.EStG
When people join or leave
With the first payroll (within 6 weeks)Registration with the health fund
DEÜV-Anmeldung.DEÜV
DEÜV-Anmeldung.DEÜV
Within 1 month of startingWritten terms (Nachweis)
Main conditions of employment.Nachweisgesetz
Main conditions of employment.Nachweisgesetz