The tax authorities carry out a machine check of the employer status for all employers without exception. Please note the following:
- Registrations for which no employer status is recognized at the time of the automated check will be rejected with the procedural note 551005008 "Employer could not be verified. Please contact your local income tax office". This notice is also issued when the change list is called up (so-called monthly list) if no employer status can be determined.
- In the event of rejection, the employer should first internally check that the tax number used is up to date. If the tax office has notified him of a changed tax number in the past, this new tax number must be used regularly.
- If the employer has no knowledge of a different tax number or is unsure about the correct tax number for wage tax, he should contact his responsible permanent establishment tax office with a request for clarification. The tax office will either inform him of the applicable tax number or update the employer status with the existing tax number.
- The failed registration must then be sent again with the correct data.
