Good Practices in Social Security Good Practices in Social Security

The identification and sharing of good practices helps social security organizations and institutions to improve their operational and administrative efficiency.

In the context of the ISSA, a good practice is defined as any type of experience (e.g. an action, a measure, a process, a programme, a project, or a technology) implemented within a social security organization that fosters the improvement of its administrative and operational capacities, and/or the efficient and effective delivery of programmes. The good practices selected by the ISSA focus on topics related to the priorities as defined in the programme and budget of the Association. The good practices are from member institutions of the ISSA and are primarily collected through the work of the  ISSA Technical Commissions and the ISSA Good Practice Awards.

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Electronic tax audit: Electronic acceptance and verification of employer data title en

Electronic tax audit: Electronic acceptance and verification of employer data title en

German Federal Pension Insurance | Germany
Electronic tax audit: Electronic acceptance and verification of employer data title en

The electronically assisted company audit makes the procedure much simpler and at the same time more efficient for employers and tax consultants and for the Audit Office of the German Pension Insurance (Deutsche Rentenversicherung – DRV). The employer’s electronic payroll accounting data is transferred to the Audit Office in a defined form via a secure connection. Audit preparation for the employer is in many cases just a mouse click; paper documents only have to be provided occasionally. The fact that the auditors spend less time on site lightens the burden for employers and tax consultants. Travel time is eliminated and travel costs saved.

The procedure is voluntary for employers at the present time. However, legislators intend to make the procedure compulsory in the coming year.

Implementation year2014
Topics: Compliance and contribution collection, Information and communication technology
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