OverviewBVV obligation for remuneration documents from 2027
From 2027, the BVV obligation will apply, which stipulates that companies must archive certain payroll-related employee documents digitally . These include remuneration documents, proof of citizenship and health insurance certificates. This is based on Sections 8 and 9 of the Contribution Procedure Ordinance (BVV).
Simply filing documents as PDFs is not enough. The BVV requires a structured organization of documents, audit-proof logging and compliance with all data protection regulations in accordance with the GDPR and BDSG.
Companies had a transitional period until December 31, 2026, during which they could apply to the German Pension Insurance (Deutsche Rentenversicherung) for exemption from the digital retention obligation under certain conditions. This option ends – the obligation will be mandatory from 2027.
