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 | SONKV |
| Short Description | SI Special Rule HI |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | P011_SONSV | |
| Data Type | CHAR | Character String |
| Length | 2 | |
| Decimal Places | 0 | |
| Output Length | 2 | |
| Value Table | T5D1B |
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 | Spec. Rule |
| Medium | 18 | Special Rule |
| Long | 20 | Special Rule |
| Heading | 2 | SH |
Documentation
Definition
You can enter special rules here that are used in payroll to deal with the special features of German social insurance laws.
Examples
Special rule 01 (PS: accident ins.)
According to sec. 229 SGB V, pension payments from a public sector employment relationship or from a work relationship with entitlement to a pension according to public sector regulations or principles count as income subject to contributions.
If the income liable for contributions is an accident insurance policy, an amount of 20% of the payment amount is ignored and you enter this special rule.
Special rule 02 (reduction of earning capacity)
The German Flexible Working Plan Insolvency Protection Act contains a special procedure for handling the termination of a work relationship as a result of a reduction in earning capacity.
The time at which the reduction in earning capacity occurred and the time at which the work relationship was terminated are to be differentiated here.
The value credit earned up to the day before the earning capacity was reduced and the value credit earned since the earning capacity was reduced on the date employment was terminated must be handled separately as a disruptive event.
The reduction in earning capacity is not to be confused with the start of the payment of a reduced earnings capacity pension. These times do not need to coincide. The start of the payment of a reduced earnings capacity pension triggers the change of the HI key to the reduced contribution rate and the UI key to exemption.
You need to enter special rule 02 for the period as of which the earning capacity was reduced.
Special rule 03 (change notification)
The health insurance fund can define whether the paying office is required to send change notifications concerning the amount of the pension payment. This is usually the case if the health insurance fund collects the contributions itself or if multiple benefits are received. You enter this special rule in this case. If the field is already filled for other issues, you can represent this issue by entering special rule 04 in care insurance. It is used in the automatic notification procedure for paying offices.
Special rule 04 (external institution)
When trainees are trained at an external institution as part of an occupational training contract under the vocational training act, the institution is liable for the contributions. This also applies to the additional contribution to HI and the contribution surcharge for those without children in CI if the trainee is 23 years of age or older.
Use this special rule together with SI attribute 24 (low-income earner).
In this case, the trainees are not liable for any contributions, even if the remuneration exceeds the limit for low-income earners.
Special rule 05 (PS EE vol.)
The BMF circular 'Pension Flat-Rate As of 2010' determines that, when calculating the tax, a standardized employee contribution for employees with statutory health insurance is to be considered for public sector employees with voluntary health insurance. For this, the employer must be aware of such insurance.
Use the special rule for public sector employees if they submit proof of their voluntary health insurance.
This special rule does not affect the social insurance. It is used only so that the pension flat-rate is calculated for public sector employees with voluntary health insurance in the same way as for employees with statutory health insurance.
Special rule 06 (existing case: slide zone)
This special rule is only relevant for persons that, before January 1, 2013, were liable for insurance in employment that was not classified as low-wage employment, and as of January 1, 2013, this employment is classified as low-wage employment.
These persons remain liable for insurance until December 31, 2014 at the latest, provided the regular remuneration is between EUR 400.01 and EUR 450.
The special feature being that the slide zone formula valid until December 31, 2012 is to be used to calculate the contributions.
History
| Last changed by/on | SAP | 19990105 |
| SAP Release Created in |
