What is behind the euBP? 

With euBP, data from payroll accounting programmes and financial accounting will in future be transmitted digitally and in a standardised format to the German Pension Insurance Fund – in accordance with Section 28p (6a) of the German Social Security Code IV (SGB IV). Technical and specialist requirements must be met to ensure that the transfer is carried out correctly and in an audit-proof manner.  

Portolan laid the foundations. 

• Registration with the ITSG (Information Technology Service Centre for Statutory Health Insurance) has been completed. 

• EVM customers will provide their data in the standardised DSKT/DSBU format in future. 

This lays the foundation for a fully digital, media-break-free audit. 

Separation of data creation and data transfer – an important advantage 

EFM Financial Accounting generates the data in the defined data record format. How this data is then transferred remains flexible – a major advantage for our customers. 

No separate technical development is required, as the euBP data created can be transmitted flexibly using existing, standardised procedures. This is based on the established eXTra standard. Transmission can therefore take place via various tried-and-tested channels, for example: 

• Your existing payroll accounting, 

• or external service providers/transmission solutions (e.g. DAKOTA). 

This allows you to remain in your familiar system environment while benefiting from a widely used and future-proof transmission standard. 

Together with our customers, we are also examining whether transmission can also be carried out directly via the existing payroll programme in future.  

• In many cases, this will be the most efficient solution. 

New retrieval screen in the EVM client – automated data preparation 

For euBP, we are creating a new area in the EVM client where all relevant data can be clearly accessed. In the background, a comprehensive set of rules ensures that the data is checked, processed and made available for transfer fully automatically. 

The result: less manual effort – more transparency and security. 

What can EVM customers do now? 

1. Identify mandatory accounts

Certain general ledger accounts must be reported for every euBP request. The basis for this is provided by e-balance sheet taxonomy version 6.6, including, among other things: 

• Cash register 

• Other liabilities to employees 

• Other services with input tax deduction 

• Wages including mini-jobs 

• … as well as many other mandatory accounts 

A complete overview is provided in Appendix 3 of the “G/L account postings in financial accounting, version 2.3.0 dated 17 May 2024” on the DRV website.  

This defines the minimum scope of accounts – however, your auditor may request additional accounts at any time during an audit. We provide for this in our rules and regulations and are prepared to supply other accounts if necessary.    

What’s next for Portolan? 

The next implementation steps are already underway: 

• Completion of the data preparation concept 

• Checking the data with the euBP data tool set 

• Application for system testing at ITSG 

• Running through all official test scenarios 

The aim is to certify Portolan Commerce Solutions GmbH with the EFM Financial Accounting solution. 

This means we are ideally equipped to provide you with a fully tested, secure and legally compliant process. 

• In the coming months, we will keep you regularly informed about the progress of the project and provide more insights into its further development. 

Important notice regarding upcoming examinations 

If you have already been notified of an audit in accordance with euBP, you have the option of suspending the electronic audit until 31 December 2026. In this case, the audit can continue to be carried out in the usual manner. 

Important: An application must be submitted for this. The application is sent informally, stating the company number, to the pension insurance institution responsible for the company audit. 

Frequency of testing

The frequency with which employers’ social security contributions are audited varies depending on the size of the company (large companies every 3-4 years, medium-sized companies every 6-7 years, micro-enterprises less frequently, every 11-12 years).