Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PA-PA-DE (Application Component) Germany⤷
PB01 (Package) HR Master Data: Germany
Basic Data
| Data Element | DZUSKA |
| Short Description | Additional Health Insurance Fund |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | KVSCH | |
| Data Type | CHAR | Character String |
| Length | 8 | |
| Decimal Places | 0 | |
| Output Length | 8 | |
| Value Table | T5D11 |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Addt'l HIF |
| Medium | 17 | Additional Fund |
| Long | 20 | Additional Fund |
| Heading | 8 | Add. HIF |
Documentation
Definition
Use of the "Additional Fund" Field from January 1, 2006:
- Use in combination with the settlement procedure
According to sec. 1 pars. 1+2 AAG (Expense Compensation Act), agricultural health insurance funds do not participate in the settlement procedure. However, this does not mean that employees who are insured with an agricultural health insurance funds and who are employed by an employer who is otherwise liable for contributions do not have to pay contributions. This shall not reduce the employer's entitlement to reimbursement.
The employer selects an alternative fund for the settlement procedure. You enter the fund in this field. The contributions are calculated from the contribution rates of this fund and paid to it.
- Use in combination with part-time employment
For more information, see using the field from April 1, 2003 to December 31, 2005, below.
Use of the "Additional Fund" Field from April 1, 2003 to December 31, 2005:
The additional fund is needed if you have to pay social contributions to both the employee fund and to the Federal Miners' and Mine Employees' funds - within the framework of the contribution collection procedure for part-time employees.
This can occur, for example, if the employee has a part-time job that falls under the transitional rules of sec. 7, par. 2 SGB V and obtains exemption from insurance requirements in one or more SI divisions.
Contributions from SI divisions that are still required are paid to the employee fund.
If contributions for part-time employment are incurred in the other SI divisions, they are paid to the Federal Miners' and Mine Employees' Fund.
DEUEV sends notifications to both the employee fund and the Federal Miners' and Mine Employees' Fund.
Therefore, the only additional fund you can enter is the Federal Miners' and Mine Employees' Fund (as the payment office for contributions from part-time employment).
Use of the "Additional Fund" Field from January 1, 2001 to March 31, 2003:
The additional fund is not required in this period, because the special responsibility defined in sec. 28i par. 1 cl. 5 SGB IV was rescinded.
Use of the "Additional Fund" Field from December 31, 2000:
The additional fund is the employer's company-specific HI fund and the collection point for all social insurance contributions of its employees who are voluntarily insured with a different company-specific HI fund. This fund is also sent the DEUEV notifications.
Use
Procedure
Example
Use of the additional fund from April 1, 2003 for transitional cases under sec. 7, par. 2 SGB V:
An employee started employment before April 1, 2003 and is insured with a statutory health insurance fund (such as DAK).
The monthly remuneration is EUR 350. This does not count as part time employment because the limit was EUR 325 before April 1, 2003. Starting April 1, 2003, however, the remuneration falls under the minimum threshold of EUR 400. According to sec. 7, par. 2 SGB V, the job remains liable for social insurance, but the employee can obtain exemption from SI obligations in individual divisions.
The employee now requests exemption from the HI, UI, and CI requirement, but continues paying the full compulsory amount in pension insurance. Since the employee is insured with a statutory health insurance fund, the employer must pay lump sum contributions for health insurance. These contributions are paid to the Federal Miners' and Mine Employee's Fund. In contrast, the PI contribution is paid to DAK.
In this case, you have to enter DAK in the "Health Insurance Fund" field. You enter the Federal Miners' and Mine Employee's Fund in the "Additional Fund" field.
History
| Last changed by/on | SAP | 19920513 |
| SAP Release Created in |
