Data exchange – Contribution differentiation in long-term care insurance
Das neue „Datenaustauschverfahren zur Beitragsdifferenzierung in der Pflegeversicherung“ (DaBPV) ist ab Juli 2025 Pflicht. Arbeitgeber müssen die Anzahl der berücksichtigungsfähigen Kinder elektronisch übermitteln – sicher, datenschutzkonform und automatisiert.
Since July 1st, 2023, employees subject to social insurance contributions have received a contribution deduction of 0.25% per child – up to a maximum of 1% – on the contribution to statutory long-term care insurance starting with the second child under the age of 25.
A simplified verification procedure applies during the transitional period until June 30th 2025.
The new, mandatory data exchange procedure for contribution differentiation in long-term care insurance (DaBPV) will come into force from July 1st 2025.
Employers are therefore legally obliged to electronically query the parental status and the number of eligible children of their employees via a subscription procedure at the Federal Central Tax Office (BZSt) from 1 July 2025.
What does this mean for you as an employer?
For your employees subject to social insurance contributions, we will set up a so-called on-demand subscription, which will automatically transmit the child data stored at the Federal Central Tax Office (BZSt) electronically in the future.
The employee’s tax ID is mandatory for this purpose.
If the DaBPV data is not yet available at the time of payroll, this will initially carried out without taking into account any possible contribution deduction. As soon as the relevant information is available, we will make a retroactive adjustment to the affected payroll periods concerned.
What applies to children who are not registered for tax purposes but are entitled to tax deduction?
Employers are obliged to check evidence of additional parental characteristics. If you have this evidence from your employees, please send us all children documented by your employee. Either via the corresponding table in the digital personnel office (DPB) or our new payroll software Paychex Europe Payroll. Even if these were already submitted to us at an earlier date.
A guide on how to record children via DPB will be available here