Employer and Employee Contributions
You calculate employer and employee contributions for statutory social insurance for the individual categories (HI, PI, UI, NI), either:
For each SI category (HI, PI, UI, NI), the total contribution (employer and employee contribution) is determined as a percentage of the respective gross assessment amount.
The contribution rates for PI, UI and NI are standard, legally-set rates.
The contribution rates for health insurance are set by each insurance fund. Therefore, the following contribution rates for each HI fund are stored in the standard system:
The rates are maintained in the view V_T5D1I (Health Insurance Contribution Rates).
For employees with voluntary or reduced voluntary health insurance with a statutory HI fund, the contributions are determined using contribution classes. These classes and fixed amounts are stored in the system for each HI fund.
For employees with statutory reduced voluntary health insurance, and those with voluntary nursing insurance, the contributions for voluntary NI are also determined using contribution classes. These classes and fixed contributions are stored in the system for each HI fund.
For privately-insured employees, and employees with additional insurance (for example, Press insurance fund: PVW), the contributions are also determined using contribution classes.
The rates are maintained in the view V_T5D1O (Health Insurance Fixed Contributions).
The percentage or contribution class used to calculate an employee’s SI contributions is determined by the employee’s SI key from the Social Insurance D infotype (0013), and data from the Additional Insurance D (0126) and SI Supplementary Pension D (0079) infotypes.
The employer and employee contributions determined in the payroll run are stored in secondary wage types and noted in the payroll log. There are secondary wage types for each SI category, divided by:
Constants
Normally, SI contributions are split equally between employer and employee, where the employer’s contribution is exempt from tax. The employer’s contribution is paid as a supplement for privately-insured employees. This supplement is limited to half of the legally-fixed settlement amount. However, only half of the actual total contribution is tax-exempt. If the employer voluntarily pays half of the statutory maximum amount, and this amount is more than half of the total amount, the difference is subject to tax and contributions.
The constant calculation is active in the standard system settings. First, only the tax-exempt and SI exempt employer contribution is paid out. The remainder amount is stored in a secondary wage type. When calculating contributions, where the employer’s compulsory contribution is higher than the voluntary employer’s supplement, the deficit is offset against the remaining amount from the constant calculation.
In the SAP System
The monthly constant calculation is active in the standard system settings. You can choose between various constant calculation procedures for SI categories (HI, PI and NI):
Monthly Constant Calculation:
If required, a constant balance is calculated for each month.
Constant Calculation for One-Time Payments:
Only a constant compensation is calculated.
The constant calculation is dependent on the employee’s master data. It is only calculated if the employee has been assigned the secondary attribute 25 (exempt under annual income threshold), in the Social Insurance D infotype (0013).
For more information, see the Implementation Guide Payroll Germany, section Social Insurance. Here, you can maintain all relevant tables to set up the calculation of employer and employee contributions.
Secondary wage types:
Health Insurance: /350: EE’s HI contribution, regular pay/351: ER’s HI contribution, regular pay /352: EE’s HI contribution, one-time pymt /353: ER’s HI contribution, one-time pymt
Pension insurance /360: EE’s PI contribution, regular pay/361: ER’s PI contribution, regular pay /362: EE’s PI contribution, one-time pymt /363: ER’s PI contribution, one-time pymt |
Nursing Insurance: /3Q0: EE’s NI contribution, regular pay/3Q1: ER’s NI contribution, regular pay /3Q2: EE’s NI contribution, one-time pymt /3Q3: ER’s NI contribution, one-time pymt
Unemployment Insurance: /370: EE’s UI contribution, regular pay/371: ER’s UI contribution, regular pay /372: EE’s UI contribution, one-time pymt /373: ER’s UI contribution, one-time pymt |
Social insurance-liable employer's contributions:
/31U: SI-liable PI-ER regular contribution/31V: HI-liable UI-ER regular contribution /31W: SI-liable HI-ER regular contribution /31X: SI-liable UI-ER regular contribution /31Y: UI-liable HI-ER regular contribution /31Z: UI-liable PI-ER regular contribution /33U: SI-liable PI-ER regular contribution /33V: HI-liable UI-ER March clause contribution /33W: SI-liable HI-ER contribution March clause /33X: SI-liable UI-ER March clause contrib. /33Y: UI-liable HI-ER contribution March clause /33Z: UI-liable PI-ER March clause contribution |
/32U: SI-liable PI-ER one-time pymt contribution/32V: HI-liable UI-ER one-time pymt contribution /32W: SI-liable HI-ER one-time pymt contribution /32X: SI-liable UI-ER one-time pymt contribution /32Y: UI-liable HI-ER one-time pymt contribution /32Z: UI-liable PI-ER one-time pymt contribution |
Tax-liable employer's contributions:
/38A: tax-liable SI-UI-ER regular contribution/38B: tax-liable HI-ER regular contribution /38C: tax-liable PI-ER regular contribution /38D: tax-liable UI-ER regular contribution /38E: tax-liable SI-ER contribution one-time pymt. /38F: tax-liable HI-ER contribution one-time pymt. /38G: tax-liable PI-ER contribution one-time pymt. /38H: tax-liable UI-ER contribution one-time pymt.
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/38K: flat-rate tax SI-ER contribution/38L: flat-rate tax HI-ER contribution /38M: flat-rate tax PI-ER contribution /38N: flat-rate tax UI-ER contribution /3QO: tax-liable NI-ER regular contribution /3QP: tax-liable NI-ER contribution one-time pymt. /3QQ: flat-rate tax NI-ER contribution |
See:
Technical SI Calculation Process