SAP ABAP IMG Activity OHADSVC02 (Define Calculation Type for ER HI Allowance)
Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR
   PY-DE (Application Component) Germany
     P01C (Package) HR Customizing: Germany
IMG Activity
ID OHADSVC02 Define Calculation Type for ER HI Allowance  
Transaction Code S_AHR_61006122   IMG Activity: OHADSVC02 
Created on 19981221    
Customizing Attributes OHADSVC02   Define Calculation Type for ER HI Allowance 
Customizing Activity OHADSVC02   Define Calculation Type for ER HI Allowance 
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name OHADSVC02    

In this step, you can change the level of the employer's contribution and the tax-exempt employer's contribution.

When doing this you should bear the following in mind:
If you pay a higher employer's contribution than the tax-exempt employer's contribution, the amount in excess is taxable and liable for contributions.

Recommendation

The tax-exempt employer's contribution is laid down by law. Please do not make changes to the calculation of this amount which do not comply with the legal requirements.

Standard settings

The values are set up in such a way that the Tax-exempt employer's contribution is paid as the Employer's contribution.

The Tax-exempt employer's contribution is half of the total contribution for employees who are insured with a statutory health insurance fund.
(This does not apply to HI-exempt employees whose annual remuneration is below the annual renumeration limit. For information on this, see the subsequent step 'Calculation of constant values').
For privately insured persons, the tax-exempt employer's contribution is half the private insurance contribution but at most half the comparison amount.

If as a rule you would like to pay only the Tax-exempt employer's contribution as the employer's contribution, only the following case is of interest to you:

Example

For some statutory health insurance funds, the fixed contribution is higher than the percentage for voluntarily insured persons. You obtain this percentage by multiplying the contribution rate of the health insurance fund by the HI assessment threshold. In payroll accounting, half of the fixed contribution is paid with the default setting as an ER allowance, however, the employer is only legally obliged to pay half of the percentage as an ER allowance.

If you would like to change the default setting for this reason, proceed as follows:

Activities
RESET N1

  1. Choose the entry with HI key 5, the indicators "Private" and "Exempt" not checked off and with with determination of amount of contribution F.
  2. In the area 'Calculation of ER contribution', change the entry in the Contribution amount calculation field from F to P1 and enter a 2 in the Contribution base field.
  3. This change must also be made in the area 'Calculation tax-exempt employer's contribution'.

Recommendation

The tax-exempt employer's contribution is controlled by law. Please ensure that you do not illegally change the calculation of employer's contribution.

Further notes

Tax and contributions are paid automatically on the taxable employer's contribution in payroll accounting.

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 
Customizing Attributes Country Key Country Name
OHADSVC02 DE Germany
Assigned Application Components
Documentation Object Class Documentation Object Name Current line number Application Component Application Component Name
SIMG OHADSVC02 0 HLA0003753 Social Insurance 
Maintenance Objects
Maintenance object type C   Customizing Object 
Assigned objects
Customizing Object Object Type Transaction Code Sub-object Do not Summarize Skip Subset Dialog Box Description for multiple selections
VV_T5D1N_01_AL0 V - View SM30 Procedure for Calculating Employer's Contribution 
History
Last changed by/on SAP  20021106 
SAP Release Created in