HR-Onboarding Documents: Health Insurance, Tax ID and Registration – Checklist 2026 in Germany

HR files everything within 6 weeks under § 28a SGB IV. The Sozialversicherungsausweis (SV-Nummer via DRV), tax ID (Finanzamt), DAK-Gesundheit Mitgliedsbescheinigung, passport + residence permit, bank account IBAN, and the signed Arbeitsvertrag.

Automatically 2–4 weeks after Anmeldung at the Bürgeramt (§ 17 BMG). The 11-digit Steuer-Identifikationsnummer arrives by post from the Bundeszentralamt für Steuern. HR blocks the first payroll until it's registered, so Care Expatriate from €58/month is a smart bridge during the wait.

No — the DAK-Gesundheit Mitgliedsbescheinigung (issued same-day online) is sufficient for HR under § 175 SGB V. The physical eGK arrives 1–2 weeks later. Contributions of 17.8% of gross start with the first payroll, split 50/50 with the employer.

HR must still file the § 28a SGB IV registration to a default Krankenkasse — usually DAK-Gesundheit or the last one used. The employee can switch within 12 months (§ 175 SGB V). Care Expatriate from €58/month is not a valid substitute — only GKV membership fulfils employee obligation.

The DAK-Gesundheit Mitgliedsbescheinigung or a private certificate (Care Expatriate from €58/month) plus the Arbeitsvertrag. Both together satisfy § 5 AufenthG + § 18a/18g AufenthG for the residence permit granted alongside the job.

HR typically requires: health insurance certificate (Mitgliedsbescheinigung), tax ID (Steuer-ID), social security number (Sozialversicherungsnummer), bank details (IBAN), and — for foreign employees — a copy of the residence permit. You can get your health insurance set up quickly through the DAK Gesundheit.

After registering your address (Anmeldung), the tax ID is sent by mail within 2–4 weeks. If you need it sooner, you can request it online from the Federal Central Tax Office.