Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadline
Schema requires a fixed day-of-month; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day of the SAME month in which the work was performed (an estimate, trued up the following month), which moves with bank holidays and weekends. Day 28 approximates this for September 2026; always confirm the exact date with your payroll provider or Krankenkasse each month. The Beitragsnachweis (contribution statement) itself is due even earlier, typically two bank working days before the payment date.
Najbliższy termin: 28 września 2026potem 28 października 2026, 28 listopada 2026
Any employer in Germany with staff subject to German social insurance, including small companies running their own payroll or via an outsourced bookkeeper/Lohnbüro.