Build Social-Contribution Statement (Beitragsnachweis-Datensatz, DSBD)

Skill: Convert monthly payroll into a Beitragsnachweis dataset to the health fund

Region: Germany (Deutschland) Category: Social security / payroll — GKV Does: Takes a month's payroll totals and maps them onto the Beitragsnachweis (Datensatz DSBD) — the social-contribution statement transmitted to each Krankenkasse (Einzugsstelle) that collects total social-insurance contributions. Spec: GKV DSBD dataset (record layout BW02 → version 13 from 1 January 2026), transmitted via an approved payroll-system / SV-Meldeportal channel

The Beitragsnachweis declares amounts due per contribution group; it pairs with the DEÜV SV-Meldungen (see build-deuev-sv-meldung-datensatz), which report person/wage data. Contributions are due on the third-last banking day (drittletzter Bankarbeitstag) of the month, with the Beitragsnachweis submitted by then.

When this applies

• Each month, per Einzugsstelle (the employee's health fund collects KV + RV + AV + PV together), the employer states the contributions due.
• An estimated (geschätzt) statement may be used where actual figures are not yet final, corrected later by the actual statement.

Structure (DSBD → record)

Vorlaufsatz / Header   Betriebsnummer (employer) + Betriebsnummer Einzugsstelle, month/year
Beitragsnachweis-Datensatz (DSBD), per Beitragsgruppe:
   Beitragsgruppenschlüssel (KV / RV / AV / PV — 4-digit group key)
   Beitragsart (general/reduced KV, full/half RV, PV with/without surcharge)
   Betrag (contribution amount in cents)
   Fälligkeit (due date — drittletzter Bankarbeitstag)
   Umlage U1 / U2 (continued-pay & maternity apportionment) and Insolvenzgeldumlage (U3)
   Kennzeichen: Ist-/Schätzbeitrag (actual vs estimated)

Mapping & rules

• Per contribution group (Beitragsgruppenschlüssel) sum the contributions: KV (general/ermäßigt + Zusatzbeitrag), RV, AV, PV (incl. PV surcharge for the childless and 2025/2026 child-count adjustments).
• Apply each contribution rate to the contribution-relevant pay up to the ceiling (Beitragsbemessungsgrenze); respect separate ceilings for KV/PV vs RV/AV and current East/West harmonisation.
• Include the U1/U2 apportionments (Aufwendungsausgleich) and the Insolvenzgeldumlage (U3) at current rates.
• Fälligkeit = drittletzter Bankarbeitstag of the month; an estimated statement must be reconciled to actual in the following month.
• Betriebsnummern (employer and Einzugsstelle) and the month identify the statement; totals must agree with the wage data behind the DEÜV notifications.

Worked example (outline)

Einzugsstelle = AOK (Betriebsnummer …), month 2026-01
Beitragspflichtiges Entgelt (one employee, below all ceilings) = 4,000.00 €
  KV (group 1000, allgemein incl. Zusatzbeitrag) … €
  RV (group 0100, voll) … €
  AV (group 0010) … €
  PV (group 0001, with surcharge if childless) … €
  + U1/U2 + U3 apportionments
→ Beträge per group, Fälligkeit = drittletzter Bankarbeitstag of January 2026

Transmitted as a DSBD dataset to the Einzugsstelle.

Validation checklist

• Current DSBD record version (BW02 v13 from 1.1.2026) used
• One amount per Beitragsgruppenschlüssel (KV/RV/AV/PV) with correct Beitragsart
• Rates applied to pay up to the correct Beitragsbemessungsgrenze per branch
• PV childless surcharge / child-count handling correct for the period
• U1/U2 and Insolvenzgeldumlage (U3) included at current rates
• Fälligkeit = drittletzter Bankarbeitstag; estimated statements reconciled to actual
• Employer & Einzugsstelle Betriebsnummern correct; totals tie to DEÜV wage data

Last updated: 2026-06-02 — the DSBD layout moves to version 13 from 1.1.2026 and contribution rates/ceilings/PV surcharge change yearly; confirm the current record version, rates, Beitragsbemessungsgrenzen, and apportionment rates against current GKV-Spitzenverband / SV-Meldeportal guidance before use.