SAP ABAP Data Element SANIE (SP: Reorganization Amount (Public Sector Germany))
Hierarchy
☛SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR ⤷PY-DE-PS (Application Component) Public Sector ⤷P01O (Package) HR Germany: Public Sector
According to section 17 of the ATV and ATV-K (Collective Agreements for Pension Plan), a supplementary pension institution (SPI) can claim reorganization pay to cover the additional financing requirements resulting from a system upgrade to a points model from a contribution model. However, the German Federal Finance Ministry (GFFM) has put strong restrictions on when reorganization pay is applicable. According to the GFFM, reorganization pay can only be claimed if the required contribution amount exceeds the amount calculated according to the regulations on November 1, 2001. This means that an objective reorganization requirement must exist. Contribution payments cannot be replaced by reorganization payments. For this reason, existing capital stock, which had previously been continuously built up at some SPIs, cannot be further increased with reorganization pay.
If reorganization pay can be claimed, the wage is not subject to tax. According to section 2 paragraph 2 no. 7 ArEV (Remuneration Regulation), this pay is also exempt from social insurance contributions.