Gross Assessment Amounts
Social insurance gross assessment amounts contain wages and salaries that are used to calculate contributions for each SI category. Gross assessment amounts are created for each SI category and payroll period. If several partial periods exist in a single payroll period, the amounts are calculated for each partial period.
In the SAP System:
In the standard system, the gross assessment amounts are calculated for each SI category using the secondary wage types Current Pay SI (/102) and One-time SI Payments (/103), and stored in the respective
secondary y wage type for each SI category.Also, you must take other secondary wage types into account, where the amounts must also form part of the calculation of gross assessment amounts.
The SI-liable employers contribution for pension insurance (/31U) must form part of HI gross assessment amount for current pay (/310).
To correctly calculate all gross assessment amounts, you must stick to the sequence when creating individual secondary wage types. To do this, the processing class 40 is queried, in which the sequence is fixed. That is, the order of which wage type goes into which gross assessment amount.
You assign which gross assessment amount is derived from which secondary wage type in the view V_T5D1S (Provisioning of the SI Gross Assessment Amounts). The calculation itself is done using a module that the gross assessment amount to be calculated is assigned to.
Secondary wage types:
Current gross assessment amounts: /310: HI gross assessment amount current pay/311: PI gross assessment amount current pay /312: UI gross assessment amount current pay /313: HI total current gross assessment amount /314: PI total current gross assessment amount /315: UI total current gross assessment amount /316: PI gross assessment amount ER supplement /317: PI gross assessment amount EE supplement /31A: RWH HI current gross assessment daily amount /31B: BWP HI current gross assessment daily amount /31C: RWH HI current gross assessment amount /31D: BWP HI current gross assessment amount /31E: RWH PI current gross assessment daily amount /31F: BWP PI current gross assessment daily amount /31G: RWH PI current gross assessment amount /31H: BWP PI current gross assessment amount /31I: RWH UI current gross assessment daily amount /31J: BWP UI current gross assessment daily amount /31M: RWH PI current gross assessment amount DEUEV /31N: BWP PI gross assessment amount DEUEV /31O: RWH UI gross assessment amount DEUEV /31P: BWP UI gross assessment amount DEUEV /31Q: HI retiree low-income /31R: HI low income gross amount /31S: PI low income gross amount /31T: UI low income gross amount /31U: SI-liable PI-ER contribution /31V: HI-liable HI-ER contribution /31W: SI-liable HI-ER contribution /31X: SI-liable UI-ER contribution /31Y: UI-liable HI-ER contribution /31Z: UI-liable PI-ER contribution |
One-time payment gross assessment amounts: /320: HI one-time payment gross assessment amount/321: PI one-time payment gross assessment amount /322: UI one-time payment gross assessment amount /323: HI one-time payment total gross assessment amount /324: PI one-time payment total gross assessment amount /325: UI one-time payment total gross assessment amount /32U: One-time payment SI-liable PI-ER contribution /32V: One-time payment HI-liable UI-ER contribution /32W: One-time payment SI-liable HI-ER contribution /32X: One-time payment SI-liable UI-ER contribution /32Y: One-time payment UI-liable HI-ER contribution /32Z: One-time payment UI-liable PI-ER contribution
One-time payment gross assessment amounts - March clause: /330: HI gross assessment amount previous year/331: PI gross assessment amount previous year /332: UI gross assessment amount previous year /333: HI total gross assessment amount previous year /334: PI total gross assessment amount previous year /335: UI total gross assessment amount previous year /336: HI gross assessment amount previous year /337: PI gross assessment amount previous year /338: UI gross assessment amount previous year /33U: One-time payment UI-liable PI-ER contribution /33V: One-time payment HI-liable UI-ER contribution /33W: One-time payment SI-liable HI-ER contribution /33X: One-time payment SI-liable UI-ER contribution /33Y: One-time payment UI-liable HI-ER contribution /33Z: One-time payment UI-liable PI-ER contribution |
For more information, see the IMG Payroll Germany in the section Social Insurance
® Recurring Adjustments ® Adjustments for Legal Changes ® Create SI Gross Amounts. The calculation of gross assessment amounts meets legal requirements. Therefore, you cannot change them.
See:
Social Insurance-Liable Days and Part-Periods