By the evening of the 26th of the following month
Employers with staff report wage, professional-fee and rent withholding with the Withholding and Premium Service Return. The monthly SGK premium service statement is also filed with it. Payment of the withholding is tied to the same date.
Reporting employee start and leave dates before work begins avoids both administrative fines and missing-day errors in the premium service statement.
By the evening of the 28th of the following month
By the 26th of the following month (periodic return)
By the end of the following month
