During enrollment, the system automatically takes the contribution limits defined in Customizing into account, and only allows employees to choose contributions that are within these limits. After enrollment, however, an employee's contributions can become invalid if a new different contribution rule becomes valid for an employee.

This report detects employee contributions (stored on the plan infotype as an amount, percentage of salary, or as units) that are not within the limits on a key date. It is particularly useful for checking the contributions of employees who become classified as highly compensated after enrolling in a plan that has different limits for highly compensated and non-highly compensated employees. You therefore need to run the check report after the annual process of identifying highly compensated employees in order to detect employees who must change their contributions.

You run the report for a Key date (today's date or another date).

You restrict data selection using the following parameters:

• Personnel number
• Benefit area
• 1st Program grouping
• 2nd Program grouping
• Benefit plan

Under Plan category, you indicate which plan categories you want to check.

The report lists employees whose contribution is outside the allowed limits per plan. It also displays the following information:

• The relevant contribution period
• The reason why the contribution is invalid

• The plan validity dates

Different contribution rules for a plan apply depending on whether or not an employee is highly compensated. For highly compensated employees, a contribution of between 1% and 4% of salary are permitted. For all other employees contribution of between 3% and 6% of salary is permitted. If an employee chooses a contribution of 5% of salary on enrollment and is subsequently classified a highly compensated employee, this contribution is no longer within the valid range.