In depth · Payroll
Statutory accident insurance: why it runs beside the payroll.
It covers employees for accidents at work and on the way there, and for recognised occupational diseases — funded by the employer alone and handled through a filing route of its own.
No payroll deduction, a procedure of its own.
The statutory accident insurance covers employees for accidents at work and on the journey to and from it, and for recognised occupational diseases. It is funded by the employer alone and runs outside the monthly payroll — for good reason.
There is no employee share, and therefore no deduction line on the payslip. Filing goes through a procedure of its own to the Berufsgenossenschaft, the statutory accident insurer, and the contribution is assessed once a year on the basis of the reported pay totals.
Anyone used to a system in which the employer’s accident cover appears on the payslip looks for this line in vain and assumes it has been forgotten. It is simply never there — and that is correct.
The essentials at a glance
- No payroll deductionThe contributions are paid by the employer alone — hence no line on the payslip.
- Its own filing routeThe filing goes through the accident insurance procedure („Lohnnachweis Digital“) straight to the Berufsgenossenschaft.
- Separate from the payrollNot part of the monthly run but an annual contribution based on the total pay reported.
Who does what
Employer
- Legally the party insured
- Checking and approving the company and employee data reported
- Paying the contribution set out in the assessment notice, outside the payroll
- Putting prevention and workplace safety into practice
- Reporting accidents at work and on the way there internally to payroll
FRADECO
- Registering the company with the competent Berufsgenossenschaft
- Maintaining the company and employee data in the payroll system
- Submitting the accident insurance returns („Lohnnachweis Digital“)
- Technical liaison with the insurer, corrections, deadline monitoring
- Correspondence with the insurer on any queries
In short: payroll files, the insurer assesses, the employer pays — and the employer remains responsible.
- 1Payroll filesLohnnachweis Digital to the competent Berufsgenossenschaft.
- 2The insurer assessesAn annual assessment notice based on the pay totals reported.
- 3The employer paysThe contribution goes directly to the insurer, outside the payroll run.
The deadline: the annual return through Lohnnachweis Digital is due by 16 February of the following year.
Frequently asked
About statutory accident insurance.
What does the statutory accident insurance cover?
Accidents at work and on the journey to and from it, and recognised occupational diseases.
Why can I not see it on my payslip?
Because there is no employee share — the employer pays it in full. There is therefore no deduction line for it.
Who pays — the employer or the employee?
The employer alone. Employees contribute nothing.
What exactly does the payroll provider do?
We take on the registration, the maintenance of the data, the accident insurance returns and the technical correspondence with the Berufsgenossenschaft.
Which deadlines matter?
The annual return through Lohnnachweis Digital is due by 16 February of the following year.
How does the accident insurance connect to the rest of the payroll?
The pay totals come from the same payroll but are reported separately. Clean master data is therefore the precondition: whatever is wrong in the payroll goes wrong to the Berufsgenossenschaft — and only comes to light with the assessment notice.
More on the running payroll under German Payroll & HR.
Goes with this
What connects to the filing with the accident insurer.
First registration with the insurer?
We register you and keep the deadline.
Whether you are newly formed or taking over an existing operation — we establish which Berufsgenossenschaft is competent, register the company and take on the running returns.
- FRADECO GmbH · Bonn
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Simrockstr. 92 · 53619 Rheinbreitbach
+49 2224 123 14 83 - FRADECO SAS · Paris
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50, Rue Chapon · 75003 Paris
+33 1 40 09 13 77