Basics

Support group and WZ code under DGUV Regulation 2

Support group and WZ code under DGUV Regulation 2

The support group under DGUV Regulation 2 follows from the WZ code of your business type: section IV of annex 2 assigns each economic activity in WZ 2008 to one of three groups. Office and administrative businesses are almost always in group III, with 0.5 hours of basic support per employee and year. Exceptions exist, for example employment placement and telecommunications.

The support group is the hazard category DGUV Regulation 2 uses to set the scope of safety and occupational health support for a business. The WZ code is the code the Federal Statistical Office's Classification of Economic Activities uses to describe a business type. Without both, support hours cannot be calculated.

What does a business need the support group for?

In businesses with more than 20 employees, the support group sets the basic support factor under annex 2 of DGUV Regulation 2: 2.5 hours in group I, 1.5 hours in group II and 0.5 hours in group III per employee and year. In businesses with up to 20 employees, it governs under annex 1 how often the risk assessment is repeated with the specialist and the physician.

The duty to arrange support itself follows from sections 2 and 5 ASiG and applies from the first employee, regardless of the group. The group only decides the scope.

What the support group sets under DGUV Regulation 2
Support groupBasic support under annex 2 (more than 20 employees)Repeating the risk assessment under annex 1 (up to 20 employees, guidance)Basic support for 40 employees
Group I2.5 hours per employee and yearafter one year at the latest100 hours
Group II1.5 hours per employee and yearafter three years at the latest60 hours
Group III0.5 hours per employee and yearafter five years at the latest20 hours

The annex 1 intervals are guidance; each accident insurance institution sets its own, and a significant change such as a move brings support forward. How the annex 2 hours are split between the specialist and the physician is shown in Calculating support hours under DGUV Regulation 2.

How is the WZ code structured?

The WZ code of the Classification of Economic Activities, 2008 edition (WZ 2008), arranges every activity on five levels: section (letter), division (two digits), group (three digits), class (four digits) and subclass (five digits). WZ 2008 is based on the European NACE Rev. 2.

Structure of the WZ code, using a tax advisory firm as an example
LevelCodeName in WZ 2008
SectionMProfessional, scientific and technical activities
Division69Legal and accounting activities
Group69.2Accounting, bookkeeping and auditing activities; tax consultancy
Class69.20Accounting, bookkeeping and auditing activities; tax consultancy

The table in section IV of annex 2 is not filled in to the same depth at every level. For IT service providers, the cross is already set at division 62, so it applies to every class below. For research and development, by contrast, the list splits at group level: 72.1 (natural sciences, engineering, agricultural sciences and medicine) is in group II, 72.2 (law, economics and social sciences) in group III. Always read the most detailed level that carries a cross.

Which support group applies to typical office businesses?

Almost all business types with mainly office and screen work are assigned to support group III in section IV of annex 2 of DGUV Regulation 2. This covers law firms, consultancies, IT service providers, agencies, banks, insurers and administrations. In the office environment, group II mainly affects telecommunications, natural science research, employment placement and commercial temporary agency work.

Support groups of typical office business types under annex 2 section IV of DGUV Regulation 2
WZ 2008Business typeSupport group
58.2Software publishingIII
61TelecommunicationsII
62Information technology servicesIII
64.1Central banks and credit institutionsIII
65.1InsuranceIII
68.3Real estate agency and management on behalf of third partiesIII
69.1Legal activitiesIII
69.2Accounting, auditing and tax consultancyIII
70.2Public relations and management consultancyIII
71.1Architectural and engineering activitiesIII
72.1Research and development in natural sciences, engineering, agriculture and medicineII
73.1AdvertisingIII
78.1Activities of employment placement agenciesII
78.2Temporary agency work (industrial)II
78.3Temporary agency work (commercial and administrative)III
82.2Call centresIII
84.1Public administrationIII
94.1Business, employers and professional membership organisationsIII

The rows come from the DGUV model version; the DGUV keeps the complete list. The VBG is responsible for most office businesses; why, is explained in DGUV and the Berufsgenossenschaft for offices.

How do you find your business's WZ code?

You determine the WZ code from the business's main activity, meaning what it mainly earns its money with. You look up that activity in WZ 2008 and then read the group in section IV of annex 2 of DGUV Regulation 2. If in doubt, agreement with the responsible accident insurance institution settles it.

  1. Define the main activity. Determine what the business mainly earns its money with. The business type is decisive, not the work of individual employees.
  2. Look up the WZ code. Find the main activity in the Federal Statistical Office's Classification of Economic Activities, 2008 edition, down to class or subclass level.
  3. Compare with existing classifications. Check whether authorities or chambers have already assigned the business to an economic activity, and resolve any differences.
  4. Read the group in section IV. Find the most detailed matching level of the code in the table in section IV of annex 2 and take the group marked there.
  5. Confirm and document. Clarify the classification with the accident insurance institution if in doubt, and record the WZ code and group in the support agreement.

Step 5 matters: in an inspection, one sentence in the agreement with WZ code, name and group explains why you use 0.5 rather than 1.5 hours per head.

Hazard class vs. support group: what is the difference?

Hazard class and support group are two separate classifications. The hazard class appears in the Berufsgenossenschaft's assessment notice and sets the contribution under the hazard tariff. The support group as a rule does not appear there; it follows from the WZ code and section IV of annex 2 of DGUV Regulation 2. It sets the support hours.

The most common mistake is to infer the support group from the notice. A hazard tariff item groups business types with similar accident risk; it is not a WZ code, and one classification may not be derived from the other. How to read the notice is covered in A letter from the Berufsgenossenschaft.

What applies to untypical activities and mixed businesses?

Under annex 2 of DGUV Regulation 2, the support group follows the business type, not the individual workplace. Hazards from activities that are untypical for the business purpose are additionally covered in business-specific support under section III of annex 2. A higher group does not automatically follow from them.

An engineering office (71.1) therefore stays in group III, even if two site managers regularly visit construction sites. Their hazards belong in the risk assessment and in business-specific support, with additional hours for the occupational safety specialist.

Businesses with two genuine business types are harder, for example an administration with its own warehouse or an agency with a studio and event technology. The model text contains no explicit rule for splitting them. Clarify with your accident insurance institution whether parts of the business are classified separately. Section 2(6) of DGUV Regulation 2 also allows it to permit deviations in individual cases, in agreement with the competent authority. Sector-specific notes are in our overview by industry.

What does a wrong classification cost?

A wrong support group shifts basic support under annex 2 of DGUV Regulation 2 by at least 1.0 hour per employee and year, and by 2.0 hours between group III and group I. With 60 employees that is a difference of 60 hours a year. Classified too low, support is missing; classified too high, the business pays for hours it does not owe.

Three businesses where the choice of WZ code changes the support hours
BusinessEmployeesCorrect classificationBasic supportPlausible misclassificationBasic support
Staffing provider for office workers6078.3, group III30 hours78.2, group II90 hours
Software company12062, group III60 hours72.1, group II180 hours
Recruitment agency4578.1, group II67.5 hours70.2, group III22.5 hours

The third example is the riskier one: a recruitment agency that sees itself as a consultancy and calculates with group III plans 45 hours too few. The actual main activity decides, not the company name. The support hours calculator gives your hours for each group, and the obligations quick check shows which other duties apply at your size.

For both from one source, you get an occupational safety specialist on site plus digital, audit-proof documentation.

This article is general guidance and does not replace individual legal advice. It is based on the agreed model text of DGUV Regulation 2 as of 29 November 2024. The version put into force by your accident insurance institution and its classification of business types are decisive.

Frequently asked questions

Which support group does an office have?

Office and administrative businesses are almost always in support group III under section IV of annex 2 of DGUV Regulation 2, with 0.5 hours of basic support per employee and year. This covers law firms, consultancies, IT services, agencies and insurers.

Where do I find my business's WZ code?

You determine the WZ code from the business's main activity in the Federal Statistical Office's Classification of Economic Activities 2008. Documents in which the business has already been assigned to an economic activity give pointers. If in doubt, the accident insurance institution clarifies the classification.

Is the support group stated in the notice from the Berufsgenossenschaft?

No, as a rule it is not. The assessment notice states the hazard tariff item and the hazard class, which determine the contribution. The support group follows from the WZ code of the business type and section IV of annex 2 of DGUV Regulation 2.

Does the support group matter for up to 20 employees?

Yes. As guidance, annex 1 of DGUV Regulation 2 states that support with the risk assessment is repeated after five years at the latest in group III, after three years in group II and after one year in group I. The accident insurance institution sets the actual interval.

What if individual employees do more hazardous work?

The support group stays that of the business type. Hazards from activities that are untypical for the business purpose are additionally covered in business-specific support under section III of annex 2 of DGUV Regulation 2.

Does the new WZ 2025 already apply?

Not for the support group. The model text of DGUV Regulation 2 as of 29 November 2024 assigns business types according to WZ 2008. The version your accident insurance institution has put into force is decisive.

Sources

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