Duty of the employer to provide information

(1) Insofar as it is required, in the individual case, in social insurance, including unemployment insurance, for the rendering of social benefits, the employer must, on demand, give the provider of benefits or the competent collection point information on the nature and duration of the employment, the place of employment, and the remuneration. On account of the payment of contributions, the employer must, on demand, give information on all facts required for levying the contributions. The employer must, on demand, present the business books, lists or other documents from which the particulars of the employment appear, during business hours, at the employer's choice, either at the premises of the bodies named in the first sentence or at the employer's own business premises, for inspection. The right of choice under the third sentence lapses where special grounds make an examination at the employer's business premises appear justified. The fourth sentence does not apply as against employers of the public service. The second to fifth sentences also apply to bodies within the meaning of section 28p(6) of the Fourth Book.
(1a) Insofar as the providers of pension insurance are entitled to examine under section 28p of the Fourth Book, the obligations under subsection (1), third to sixth sentences do not exist as against the collection points on account of the payment of the total social-insurance contribution; the obligation under subsection (1), second sentence exists as against the collection points only in the individual case.
(2) Where the information is demanded on account of the rendering of social benefits, section 65(1) of the First Book applies correspondingly. Information on questions whose answer would expose the employer himself or herself, or a person close to him or her (section 383(1), nos. 1 to 3 of the Code of Civil Procedure), to the danger of being prosecuted for a criminal offence or a regulatory offence, may be refused; the bodies named in subsection (1), sixth sentence are treated the same as the employer.
(3) With regard to subsection (1), second and third sentences and subsection (2), persons who, like an employer, must pay contributions for a person insured by operation of law are treated the same as an employer.
(4) The Federal Ministry of Labour and Social Affairs may, by statutory instrument with the consent of the Bundesrat, determine further particulars on carrying out the cooperation named in subsection (1).
(5) A regulatory offence is committed by whoever, intentionally or recklessly, 1. contrary to subsection (1), first sentence, or 2. contrary to subsection (1), second or third sentence, in each case also in conjunction with subsection (1), sixth sentence or subsection (3), fails to give information, or gives it incorrectly, incompletely or not in good time, or fails to present a document, or presents it incorrectly, incompletely or not in good time. The regulatory offence may be sanctioned with a fine of up to five thousand euros. The first and second sentences do not apply to providers of benefits where they, like an employer, must pay contributions for a person insured by operation of law.