Trigger/purpose of the notification
- A change from an employment relationship that is not subject to any insurance to one subject to full insurance or vice versa can be registered as long as no monthly assessment basis notification (mBGM) has been submitted for the contribution period in question.
- There is a changeover from severance pay old to the severance pay system according to the Corporate Employee and Self-Employed Pension Act (BMSVG), which must be reported by law.
- The start or end of company benefits provision for persons hired out to construction companies within the framework of employee hiring and for whom the BUAK (responsible for the holiday and severance pay issues of construction workers) is exclusively responsible for the collection of contributions to company benefits provision must be registered.
- Correction of the employment field (blue-collar worker, white-collar worker, blue-collar apprentice, etc.) should be reported if the mBGM has not been submitted for the contribution period in question.
Someone was registered for compulsory insurance.
During the period of compulsory insurance, the employer must report any change relevant to the insurance that is not covered by the mBGM within seven days.
The change notification must be sent to the relevant health insurance institution.
Process and procedure
The notification shall only be deemed submitted if it is transmitted via ELDA (electronic data exchange with the Austrian social insurance institutions).
Registrations submitted by other means, in particular in paper form, by email or by telephone, are not deemed submitted.
Each mBGM submitted confirms or corrects the information in the registration or change notification.
The pay grade reported by means of mBGM (employee group including any necessary additions) therefore always has priority over the information already submitted on the registration or change notification. As a result, change notifications with social security information remain ineffective if they concern contribution periods for which an mBGM has already been submitted.
If the pay grade is to be changed in these cases, the original mBGM must be cancelled. A new mBGM must then be submitted (see examples for change notification). Exception: the mBGM does not need to be cancelled for the advance contribution procedure. Submitting a new mBGM is sufficient.
A change notification can be time-limited. The “Change from” and “Change to” fields can be used for this purpose. It is possible to report changes that won’t occur until a future date. In these cases, a time limit (= “to date”) is not permissible.
Specifics of the notification
Changes in personal data of policyholders (e.g. change of name due to marriage) shall be only be carried out on the basis of notifications by the registry office or by the policyholders themselves submitting the corresponding documents (e.g. award certificate in the case of academic degrees). The employer is not required to report such changes.
A separate notification is provided for changes of address. These cannot be changed using a change notification.
If the pay grade changes during the month, the mBGM must be sent in line with the pay scale group. If, for example, an apprenticeship ends in less than one month and the apprentice continues to work as a manual worker, two pay grades (namely those for blue-collar apprentices and blue-collar workers) must be listed on the mBGM. Due to the change in settlement, two pay grade blocks are required in mBGM. The field “Start of settlement (day)” (= “From date”) should be filled accordingly in each case. A change notification is not required.
Modifying/correcting the notification
Once a change notification has been made, it cannot be cancelled. If corrections are needed, these can be made using another change notification