Enforcement of employer social security reporting duties and liability for delayed data submission

The Federal Labour Court dismissed the defendant's appeal, upholding the decision of the Hessian Higher Labour Court and ordering the defendant to bear the costs of the appeal. The dispute concerned the enforcement of a claim regarding the defendant's obligation to file documents in social security reporting procedures, specifically challenging the plaintiff's assertion that the defendant had failed to submit required employment-related data. The court held that the defendant was legally obligated to submit the necessary contributions to the social security authorities within the prescribed deadlines and that liability for non-compliance or delayed submission could not be excluded based on the defendant's arguments. The decisive legal basis rested on the statutory duties governing social security reporting and the specific provisions of the Social Security Code (SGB) mandating employer compliance with data submission requirements, confirming that procedural failures in reporting constitute a breach of duty actionable in court.