Die elektronisch unterstützte Betriebsprüfung (euBP) sieht die Annahme der zur Durchführung einer Betriebsprüfung nach § 28p SGB IV notwendigen Arbeitgeberdaten im elektronischen Verfahren vor. Die prüfrelevanten Daten aus dem Gehaltsabrechnungs- und Buchhaltungsprogramm können elektronisch übermittelt werden, um den Aufwand einer herkömmlichen Betriebsprüfung für alle Beteiligten zu verringern.

Die Deutsche Rentenversicherung hat die wichtigsten Informationen für Arbeitgeber und Steuerberater zur euPB zusammengefasst. Hier finden Sie Antworten zu allgemeinen Fragen hinsichtlich der Rechtsgrundlagen und Verfahrensinhalte, zum technischen Verfahren und zu den Auswirkungen für den Arbeitgeber. Und Sie können hier auch alle wichtigen Dokumente herunterladen.

Die Grundsätze nebst Anlagen finden Sie aber auch hier:


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Grundsätze