Errors in wage tax often also have implications under social security law, particularly with regard to contributions to health, pension, long-term care and unemployment insurance as well as levies. The employer must act here if discrepancies come to their attention, as a criminal offence may otherwise result. In one case, the Landessozialgericht Baden-Württemberg ruled that the audit report of a wage tax field audit had to be submitted to the Deutsche Rentenversicherung without undue delay. If this is not done, there is conditional intent with regard to an evasion of social security contributions.
This applies in particular if the wage tax audit report contains adverse findings. In extreme cases, social security contributions can still be claimed retrospectively up to 30 years later in the course of a social security audit. In addition, late-payment surcharges may also accrue, which can mount up considerably over time.