Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PY-DE-PS-VA (Application Component) Pension Administration⤷
P01PBSVAVG_IMG (Package) HR PAdm: Public Sector Pensions Act (IMG)
IMG Activity
| ID | HR_PBS_00_VLTSV_00 | Treaty on Sharing of Pension Costs - Overview |
| Transaction Code | S_L4H_49001858 | (empty) |
| Created on | 20110325 | |
| Customizing Attributes | HR_PBS_01_VG_2_2 | Pension Calculation (Optional Activity / Non-Critical) |
| Customizing Activity |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | HR_PBS_00_VLTSV_00 |
Treaty on Sharing of Pension Costs
Legal Basis
Due to the federalism reform and the state-specific pension regulations associated with this, it was necessary to create new regulations for the sharing of pension costs when a public sector employee moves from one state or federal employer to another. Therefore, the #treaty regarding the sharing of pension costs when changing federal or state public sector employer# (treaty on sharing of pension costs (Versorgungslastenteilungs-Staatsvertrag)) was adopted, hereafter referred to as #treaty#.
Note on the abbreviated name of the law
The abbreviation used in the law is VsorglastVteilStVtrG. In the system, the abbreviation VersStaatsV or even VLTSV is sometimes used due to space restrictions.
Special feature of §4 Para.4 4
The special features regarding the calculation of the retroactive pension insurance are described in the documentation Severance Pay According to §4 Para. 4 VsorglastVteilStVtrG.
Amount of severance pay
If the prerequisites for changing public sector employer in accordance with §2 (change of employer) and §3 (prerequisites) are fulfilled, the pension costs are shared by paying a severance pay in accordance with §4 (severance pay).
The severance pay is calculated by multiplying the payments in accordance with §5, the employment periods expressed in full months in accordance with §6, and an assessment rate that depends on the age and type of public officer status:
- Up to completion of 30th year of age: 15 %
- Up to completion of 50th year of age: 20 %
- After completion of 50th year of age: 25 %
- Professors: 25% irrespective of age
The monthly pensionable pay including the proportional special payment are to be taken into consideration as relevant payments.
For fixed-term civil servants who would have participated in retroactive pension insurance if they had left employment, a severance pay must be paid in the amount of the retroactive pension insurance. If the ceding employer received severance pay due to an prior change of employer, then the employer has to pay this amount plus interest at the rate of 4.5% per annum from the time when the payment was received.
Important note: In the following information, whenever "special payment# is mentioned, this refers to either the special payment or the special bonus (for the period before 2004), depending on when the change of public sector employer occurred.
Possible constellations
In the case of a change of public sector employer, this documentation addresses the following constellations:
- You are or were the ceding employer and it is your responsibility to determine the severance pay amount, communicate this amount to the receiving employer by means of official notification, and make the corresponding bank transfer.
- You are the receiving employer and receive a corresponding severance pay amount from the ceding employer in accordance with the treaty on sharing of pension costs.
In the first case, you process this in the system using Pension Administration. This is described in detail on the following pages.
In the second case, you save the severance pay received in the system for a new personnel number, as described in the following section.
Receipt of severance pay for entry due to change of employer
If you are the receiving employer when an employee changes public sector employer, you save the severance pay amount received from the ceding employer and the date of the incoming payment in the Work Relationships infotype (0845) with the legal basis 04 (Treaty on Sharing of Pension Costs) or with a relevant legal basis. You do not need a process scenario in Pension Administration for this. The system uses this severance pay amount for forwarding and calculating the interest if the employee changes employer again without the prerequisites being fulfilled in accordance with §3.
Payment of severance pay based on the treaty
As a result of the treaty, when an employee changes employer, you have new tasks as the ceding or previous employer. The process scenario Severance Pay for Change of Employer in Pension Administration supports you in the processing of these tasks. This documentation provides general descriptions and concrete examples from the sample implementation notes (status of September 6, 2010) of how you make the entries in the system in order to comply with the payment of severance pay as defined by the treaty on sharing of pension costs.
Change of employer before and after the treaty came into effect
The new treaty stipulates a one-off payment of severance pay when an employee changes employers. The treaty differentiates between change of employers that occur after the treaty came into effect and change of employers that occurred before the treaty came into effect and where transitional rules are to be applied, so-called old cases.
Change of employer after the treaty came into effect:
01.01.2011 Change of employer
----*****|*******************************|----------------->
=> Change of employer occurs after 01.01.2011
A public sector employee currently employed by you changes to another employer after January 1, 2011, meaning you are the ceding employer.
Change of employer before the treaty came into effect (transitional rules):
Change of employer 01.01.2011 Change of employer
---********|----------------------|----------------------|------->
=> Change of employer occurred before 01.01.2011
Another public sector employer informs you about an employee who has entered retirement or changed employer again if this employee was employed by you (as previous employer) before the treaty came into effect. A differentiation is made here as to whether regular reimbursements are being paid.
§10 with regular reimbursement according to §107b BeamtVG
§11 without regular reimbursements according to §107b BeamtVG
Depiction of case after treaty came into effect
To enter a change of employer with severance pay calculation in the system whereby it is not a case in accordance with § 4 Para. 4 VsorglastVteilStVtrG, you call Pension Administration and create a new process scenario. Otherwise you proceed as described above in the section under Special feature of §4 Para.4. In the process scenario, the included subprocess scenarios are displayed on tabs as usual.
Creation of a new process scenario
Start Pension Administration and open the overview display. Use the Create Infotype 716 pushbutton to create a new process scenario for the business scenario Change of ER: Retroactive Pension Insur.
Process scenario
Once the business scenario is selected, a dialog box appears in which you can enter additional information: For the process scenario, select Severance Pay for Change of Employer.
Effective Date
You enter the date of leaving as the effective date. This is the last day of the employment period when the employee was employed by you as the previous employer. Here, we have agreed on the last day of the month as the date for the change of employer, similar to the date at the end of which the entry into retirement occurs.
Subprocess scenario: Basic Pay
On this tab, you enter the pensionable pay. Normally, these are the wage types from the current Basic Pay infotype (0008). The start date of this tab displays the effective date that was previously entered. The pay is evaluated indirectly for this key date. The end date of this tab is December 31, 9999.
Subprocess&#
Business Attributes
| ASAP Roadmap ID | 204 | Establish Functions and Processes |
| Mandatory / Optional | 2 | Optional activity |
| Critical / Non-Critical | 2 | Non-critical |
| Country-Dependency | I | Valid for countries specified |
Maintenance Objects
| Maintenance object type |
History
| Last changed by/on | SAP | 20130320 |
| SAP Release Created in |
