The entry of a special rule results in the calculation, deviating from the normal case, of the contribution to social insurance in Payroll. Up to now, the following values in the field Special rule are evaluated in the SI calculation, where the special rule is only read in the routines KVB02 and RVB02 (wage type /313 or wage type /314): 01: A permanent clearing amount is calculated in case of a one-time payment. 02: A monthly permanent clearing amount is calculated. 03: The employer's contribution is the amount a person laible to make payment would receive as an ER amount (possibly, liability to pay taxes).
Here the following is to be considered. HI calculation: Only special rules 01 and 02 are used and only for employees with secondary attribute 25. PI calculation: The special rules are only used for employees with PI indicator 5.