The employee Markus Müller has private health and nursing insurance. The total monthly private HI contribution is 400 DM. The total monthly private NI contribution is 100 DM.

By changing from full-time to part-time work, Mr. Müller’s income drops to 6,000 DM per month. Now, his annual income is below the annual income threshold for health insurance. Mr. Müller decides to remain privately insured.

You must set the private HI and NI insurance indicator for Mr. Müller in the Social Insurance D infotype (0013). Enter the SI key 5 (voluntary insurance) in the HI indicator field, and SI key 5 (private insurance) in the NI indicator field. In addition, enter SI Attribute 20 (private HI).

Mr. Müller’s annual income is below the annual income threshold. In this case, his employer allowance should not be calculated using the monthly income threshold. Instead, you must use his actual social insurance-liable pay. In order that this situation is recognized by the system during a payroll run, set SI attribute 25 (HI and NI exempt).

Enter the fund for HI and NI, and the relevant insurance contributions in the SI Additional Insurance infotype (0079).

(15 allowance days / 30 calendar days) * 6,000.00 DM * 13.6% = 408.00 DM

The employer’s allowance, based on half of the statutory comparison amount, is 204.00 DM.

The total contribution is not reduced. The employer’s allowance, based on half of the total contribution, is 250.00 DM.

The employer’s HI allowance is the smaller of the two calculated amounts: 204.00 DM.

(15 allowance days / 30 calendar days) * 6,000.00 DM * 0.85% = 25.50 DM

The total contribution is not reduced. The employer’s allowance, based on half of the total contribution, is 50.00 DM.

The employer’s NI allowance is the smaller of the two calculated amounts: 25.50 DM.