ED20 - Employee Onboarding: Betriebsnummer, SV Registration, ELSTER

Problem

An entrepreneur hires their first employee - and faces a thicket of obligations that apply from the 1st employee onwards:

• "What do I have to register?" - SV registration, ELStAM retrieval, DEÜV notification, wage tax registration - but in what order?
• Betriebsnummer available, but not in the repo - the SV-Betriebsnummer (see ED16) is stored in the payroll software, but not in the repo - if the account is terminated, it is gone
• ELStAM retrieval forgotten - the electronic income tax deduction characteristics must be retrieved before the first payroll run - but many entrepreneurs do not know this
• DEÜV notification late - the registration with the health insurance fund (DEÜV reason 10) must take place within 6 weeks of the start of employment - but nobody monitors the deadline
• Immediate notification overlooked - in certain sectors (construction, hospitality, cleaning, security, hairdressing, transport, among others), the start of employment must be reported to the DRV before starting the activity - anyone who overlooks this risks a fine and suspicion of undeclared work
• No payroll software available - without ITSG-certified payroll accounting software, the notification channel is missing - the SV-Meldeportal (sv-meldeportal.de) provides a remedy, but is unknown to many
• No master data in the repo - the employee master data (§ 4 LStDV) is stored in the payroll software, but not in the repo - not GoBD-compliant
• No deadline monitoring - the onboarding deadlines (SV registration, DEÜV, ELStAM) are not monitored centrally

Trigger B - 1st employee: These obligations arise with the first employee - they build on the organizational foundation (Part II) and the authority identifiers (Part III).

Core Statement

Employee onboarding in the Git repo means:

1. Master data as JSON artifact - all § 4 LStDV mandatory fields in the repo, with sphere tag and V7GUID:uuidV7
2. SV registration as document with sidecar - DEÜV notification reason 10, receipt with SHA-256
3. Sector check § 28a Abs. 4 SGB IV - check per employee whether an immediate notification obligation exists (construction, hospitality, cleaning, security, among others)
4. SV-Meldeportal as emergency channel - without payroll software, submit notifications directly via sv-meldeportal.de, receipt as document with sidecar
5. ELStAM retrieval documented - retrieval before the first payroll run, result in the repo
6. Deadline check for onboarding steps - DEÜV (6 weeks), immediate notification (before starting), ELStAM (before payroll run), LStA (10th of the following month)
7. Onboarding checklist as Git artifact - structured step-by-step list with status tracking

Compliance by Design: Onboarding is not carried out ad hoc, but is captured through structured mandatory fields, documents with sidecars and deadline checks.

Onboarding Timeline

Master Data as JSON Artifact (§ 4 LStDV)

Master Data JSON

{
  "$schema": "https://gitcover.org/schemas/employee-stammdaten-1.0.schema.json",
  "V7GUID": "<V7GUID-Class-aus-Registry>",
  "uuidV7": "<uuidV7-Object-mit-vorgegebener-Zeitmarke>",
  "author": "E1",
  "role": "Lohnverantwortlicher",
  "tenant": "ORG-1",
  "sphere": "ideell",
  "source": "E1",
  "source_sha256": "<SHA-256-des-Anstellungsvertrags>",
  "tags": ["mitarbeiter", "stammdaten", "§4-lstdv", "onboarding"],
  "mitarbeiter": {
    "name": "Mustermann, Erich",
    "geburtsdatum": "1985-08-04",
    "anschrift": "<ANSCHRIFT>",
    "steuer_idnr": "<STNR-11-STELLIG>",
    "sv_nummer": "<SV-NR-12-STELLIG>",
    "krankenkasse": "AOK Hessen",
    "ik_nummer": "<IK>",
    "eintrittsdatum": "2026-09-01",
    "beschaeftigungsart": "Geschaeftsfuehrer",
    "taetigkeitsschluessel": "62113",
    "personengruppe_deuev": "101",
    "beitragsgruppenschluessel": "0320",
    "aktivrente_flag": true,
    "bruttolohn_monat": 2000.00
  }
}

Note: The uuidV7 is the DocID of the entry. The Composite Key V7GUID:uuidV7 serves for storage organization and DB query. The mitarbeiter object contains all § 4 LStDV mandatory fields. The aktivrente_flag documents the Aktivrente (§ 3 Nr. 21 EStG) - see ED15 (DRV status determination) and ED23 (payroll accounting).

ELStAM Retrieval (§ 39e EStG)

Important - ELStAM before payroll run: The ELStAM retrieval must take place before the first payroll run. Without ELStAM data, no wage tax may be calculated (§ 39e EStG). The retrieval is documented in the repo - in case of error (no record), the retrieval attempt is logged as a repo event (proof of "attempted", see ED13 interface error logging).

DEÜV Registration (Reason 10)

Practical example: The managing director (E1) starts at the KMU on 01.09.2026. The DEÜV registration (reason 10) must be submitted by approx. 13.10.2026 (6 weeks after the month of joining). The receipt from the health insurance fund is stored as a document with sidecar in the repo. The deadline check contains an entry "DEÜV Grund 10 - 131006".

Immediate Notification to Social Insurance (§ 28a Abs. 4 SGB IV)

In addition to the regular DEÜV registration (reason 10, 6-week deadline), there is an immediate notification obligation for certain sectors: The day on which an employment relationship begins must be reported to the Datenstelle der Rentenversicherung at the latest when it commences - i.e. before or on the first working day, not only 6 weeks later.

Sectors with Immediate Notification Obligation

§ 28a Abs. 4 SGB IV lists 11 economic sectors in which the immediate notification is mandatory:

Why these sectors? These industries have an elevated risk of undeclared work, false self-employment and contribution evasion. The immediate notification enables the DRV to check promptly whether an employment relationship has been correctly registered - even while the employee is already at work.

Legal Consequences of Non-Submission

The immediate notification is not a registration under § 28a Abs. 1 SGB IV (regular DEÜV registration). It does not replace it, but is an additional notification obligation. If it is not submitted, there is a threat of:

• Retroactive collection of contributions with interest
• Estimated assessment of the remuneration by the collecting agency
• Sanctions under § 111 SGB IV (fine of up to 5,000 EUR)
• Suspicion of undeclared work with mandatory reporting to customs/financial control

Data Content of the Immediate Notification

The immediate notification contains reduced information (less than the full DEÜV registration):

The notification is stored in the master record file under § 150 Abs. 1 und 2 SGB VI - it serves the DRV as an early warning system.

Decision: Is My Company Affected?

Practical example: The KMU (software development) does not belong to the sectors of § 28a Abs. 4 SGB IV. For the managing director (E1), no immediate notification must be submitted - the regular DEÜV registration (reason 10) with a 6-week deadline is sufficient. However, if the KMU were to hire a cleaner for the office, this would fall under the building cleaning industry (No. 6) - the immediate notification obligation would be triggered. Sector affiliation must be checked per employment relationship, not per company.

Notification Without Payroll Accounting Software: the SV-Meldeportal

Not every entrepreneur has ITSG-certified payroll accounting software. For micro employers (up to approx. 10 employees), self-employed persons and exceptional cases, social insurance provides the SV-Meldeportal at sv-meldeportal.de as a system-tested form-filling aid - the legal successor to sv.net (operation discontinued 30.06.2024).

Legal Basis

§ 95a SGB IV obliges the social insurance institutions to permanently provide a generally accessible, electronically supported and system-tested form-filling aid for data exchange under SGB IV and the Aufwendungsausgleichsgesetz. The SV-Meldeportal is this form-filling aid - it performs no calculations (no competitor to professional payroll software), but merely supports the capture and transmission of notifications.

Prerequisites for Use

Exception BundID account: For foreign companies, self-employed persons and employees who use the portal exclusively for A1 certificates, the BundID account has been permitted as an alternative since 2024.

Registration and Notification Procedure

Registration takes place once, independently of the term. In detail:

1. Apply for the ELSTER organization certificate - via Mein Unternehmenskonto (info.mein-unternehmenskonto.de); the tax number of the company is required for this. A separate certificate can be applied for per employee (up to 500 per business account).
2. Start registration in the SV-Meldeportal - authentication with the ELSTER organization certificate. Company data is partially adopted automatically from the ELSTER account.
3. Link the Betriebsnummer - mandatory; checked against the central Betriebsnummer file of the BA.
4. Activation code by post - the Vertretungsberechtigungsschreiben is sent by post to the management. The internal organization passes the activation code on to the authorized user.
5. Login to the portal - afterwards with the organization certificate.
6. Create notification - DEÜV notifications (reason 10, 30, 50, 92), contribution statements, A1 certificates, applications.
7. Receive receipt - electronic confirmation from the data receiving center.
8. Receipt as document with sidecar - store in the Git repo (SHA-256, V7GUID:uuidV7, sphere tag).

Costs

Payment by bank transfer or PayPal. Any number of notifications per term.

Scope of Functions

• DEÜV notifications (registration, deregistration, annual notification, immediate notification)
• Contribution statements (SV contribution statement to the health insurance fund)
• A1 certificates (EU posting certificate)
• Certificates (e.g. SV certificate for the employee)
• Online data storage ("filing cabinet") - encrypted, per Betriebsnummer, retained for 5 years
• Personnel administration with history tracking - base data, notification data per month
• Client management - for tax advisors who manage several employers

Important for the Git repo: The SV-Meldeportal is a capture and transmission aid, not a GoBD-compliant retention repository. The online data storage for 5 years does not replace the GoBD retention periods (10 years for documents, see ED08). The receipts and notification data must additionally be stored in the Git repo with sidecar.

GitCover Integration

For Git-native compliance, the SV-Meldeportal is an interface system like ELSTER (see ED13):

Practical example: The KMU uses ITSG-certified payroll software and therefore does not use the SV-Meldeportal. If the payroll software fails (emergency), the SV-Meldeportal can serve as a backup channel. Registration with the ELSTER organization certificate already exists (for ELSTER LStA, see ED13). The Betriebsnummer is in the repo (ED16). In an emergency, the KMU can capture immediate notifications or DEÜV registrations manually - the receipts are stored as documents with sidecar in the repo, just like the payroll software receipts.

Note from the preliminary work: The SV notifications catalogue of AFJD/agents/ states: "Immediate notifications (reason 20) do not apply to GCC, as it does not belong to the sectors of § 28a Abs. 4 SGB IV." This statement is correct for the software sector - but must be re-checked per employment relationship as soon as employees move into sector-relevant activities (e.g. cleaner, driver).

Onboarding Checklist as Git Artifact

{
  "$schema": "https://gitcover.org/schemas/onboarding-checklist-1.0.schema.json",
  "V7GUID": "<V7GUID-Class-aus-Registry>",
  "uuidV7": "<uuidV7-Object-mit-vorgegebener-Zeitmarke>",
  "author": "E1",
  "role": "GF",
  "tenant": "ORG-1",
  "sphere": "ideell",
  "source": "E1",
  "tags": ["onboarding", "checkliste", "mitarbeiter"],
  "mitarbeiter_uuidV7": "<uuidV7-der-Stammdaten>",
  "checkliste": [
    {"schritt": "Vertrag unterschrieben", "status": "done", "beleg_sha256": "<SHA-256>"},
    {"schritt": "Stammdaten erfasst", "status": "done", "beleg_sha256": "<SHA-256>"},
    {"schritt": "Branchen-Check § 28a Abs. 4 SGB IV", "status": "done", "ergebnis": "nicht betroffen"},
    {"schritt": "Sofortmeldung (falls betroffen)", "status": "n/a", "frist": "vor Aufnahme"},
    {"schritt": "ELStAM abgerufen", "status": "done", "beleg_sha256": "<SHA-256>"},
    {"schritt": "DEÜV Grund 10 angemeldet", "status": "pending", "frist": "131006"},
    {"schritt": "KK-Mitgliedschaft bestätigt", "status": "pending", "frist": "300826"},
    {"schritt": "Erster Lohnlauf", "status": "pending", "frist": "300926"},
    {"schritt": "LStA übermittelt", "status": "pending", "frist": "151006"},
    {"schritt": "SV-Beitragsnachweis", "status": "pending", "frist": "271006"}
  ]
}

Note: The uuidV7 is the DocID of the checklist. The Composite Key V7GUID:uuidV7 serves for storage organization and DB query. The mitarbeiter_uuidV7 field references the employee's master data (cross-reference via uuidV7). Each step has a status (done/pending) and optionally a deadline and a document hash.

Risk Leverage

Harness Requirement (Preview)

Derivable from ED20:

The complete requirements list in Harness-Anforderungen.md.

Sources

• EStG (§ 39e - ELStAM, § 4 LStDV - mandatory fields, § 41a - wage tax registration)
• SGB IV (§ 28a Abs. 1 - DEÜV notifications, § 28a Abs. 4 - immediate notification, § 28i - Betriebsnummer, § 23 - SV contribution statement, § 95a - SV-Meldeportal, § 111 - sanctions)
• SGB VI (§ 150 Abs. 1 und 2 - master record file)
• sv-meldeportal.de - Official SV-Meldeportal of the social insurance institutions
• info.sv-meldeportal.de - Information portal with registration, guides, FAQ
• info.mein-unternehmenskonto.de - Unified business account (ELSTER)
• gesetze-im-internet.de/sgb_4/__28a.html - § 28a SGB IV full text
• AFJD/agents/ (anonymized) - SSoT concept with master data, onboarding checklist
• GCC/TOP/Employees/AFJD/40_SV-Meldungen_Katalog.md - Preliminary work on SV notifications, sector check, DEÜV submission reasons

Source Topology and CDN Reference Links

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