The employer has to register his employees with the relevant health insurance. For new employment contracts there is a freedom of choice between the compulsory health insurances. Since January 1, 2006 registrations can only be generated via digital payroll accounting systems or an accepted fill-in helper (Ausfüllhilfe). These rules apply independent of the size of the company. Even if only one employee is employed the new technology has to be used. Since January 2006 the data exchange is fully automated and only admissible by data transfer. Even for employers providing the data on data carriers so far, the transmission is now possible only by data transfer. If a payroll accounting system able to process the tax and social security aspects is used, the system has to be examined and licensed by the Informationstechnische Servicestelle der Gesetzlichen Krankenversicherung GmbH (ITSG). An overview of already licensed programs can be found on the website of the ITSG (www.gkv-ag.de). Fill-in helpers serve exclusively for the automated transmission of manually accrued reports and statements of contributions paid. Fill-in helpers also have to be licensed by the ITSG. The compulsory health insurances offer a free fill-in helper called sv-net: SV-net is available in two versions:
- sv.net/classic is a software installed on the computer offering an automated administration of master data.
-sv.net/online is an online-application based on internet-technology.
The input masks of sv.net match the set-up of known forms. Prior to the transmission of data concerning the registration and statements of contributions paid extensive validity checks are carried out to protect data integrity. However, sv.net cannot replace the classic payroll accounting programs as neither remunerations nor social security contributions or tax portions can be calculated. The data transfer of payroll accounting programs can be effected with special transfer software or software already included in the payroll accounting program. Prior to transfer the data are encrypted. The reports will be forwarded to the appropriate health insurances by the receiving offices of the health insurances. After transmission of the data the employer will receive a data protocol showing whether all data sets could be processed by the receiving offices of the health insurance. In case isolated data sets could not be processed the employer will receive a corresponding notification stating the error or source of error. Simultaneously he will receive a request for the transmission of the erroneous reports and statements of contributions paid (in corrected form). The registration brings about the simultaneous application of the employee to the health insurance, the pension fund and the unemployment insurance. The registration with the compulsory health insurance for compulsory insured also includes the registration with the compulsory nursing care insurance. Employees insured voluntarily in the compulsory health insurance have the choice between compulsory or private nursing care insurance. The employee has to submit the confirmation of his health insurance to his employer.

For the electronic registration and de-registration of employees the following notices apply:

• Six weeks following the start respectively the end of employment.
• For marginally employed with an income of up to 400 Euros at registration within six weeks.

The registration has to be effected with Deutsche Rentenversicherung, Knappschaft-Bahn-See, Minijob-Zentrale, 45115 Essen.

The employer has to retain the social insurance contributions from the owed income and to transfer them to the corresponding social insurance agency. This covers the compulsory health insurance, pension fund, nursing care insurance and unemployment insurance. The appropriate health insurances inform about the special regulations applying for marginally employed und temporary employees.