Regulation on the calculation, payment, forwarding, invoicing and examination of the Social Insurance Contribution (Contribution Procedure Ordinance-BVV)

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BVV

Date of completion: 03.05.2006

Full quote:

" Contribution procedure ordinance of 3 May 2006 (BGBl. 1138), the most recent of which is Article 9 of the Law of 23 December 2014 (BGBl. I p. 2462).

Status:

Last amended by Art. 9 G v. 23.12.2014 I 2462

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.7.2006 + + +) 

  

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Input formula

On the basis of § § 28n and 28p (9) of the Fourth Book of the Social Insurance Code-common rules for social security-as amended by the notice of 23 January 2006 (BGBl. 86, 466), in conjunction with Section 1 of the Jurisdiction Adjustment Act of 16 August 2002 (BGBl). I p. 3165) and the organization decree of 22 November 2005 (BGBl. 3197), the Federal Ministry of Labour and Social Affairs is responsible for:

First section
Calculation of the total social insurance contribution and the contribution rate limits

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§ 1 Calculation principles

(1) The total social insurance contribution and the contribution rate limits are calculated per calendar month for the calendar days on which there is a compulsory employment (social insurance days); a full calendar month shall be calculated at 30 Social security days. The calculation basis is the remuneration obtained from employment up to the monthly contribution rate limit. (2) The calculations are carried out without rounding of the individual interim results. The total result shall be calculated to two decimal places; the second decimal place shall be increased by 1 if one of the numbers 5 to 9 is obtained in the third decimal place. Unofficial table of contents

§ 2 Calculation procedure

(1) Contributions which the employer and the employee bear in each case shall be calculated by applying the half-contribution rate to the remuneration and subsequent doubling of the rounded result. In the case of contributions borne by the employer alone, the first sentence may be applied accordingly. If contributions are not paid by the employer and by the employee in half, the contribution shall be calculated from the sum of the separately calculated rounded shares. Contributions to be borne by the employee alone shall be calculated by applying the contribution rate or contribution surcharge applicable to these contributions to the remuneration; the second sentence of the second sentence shall apply accordingly. If the minimum contribution basis of Section 163 (8) of the Sixth Book of the Social Code is not exceeded, the contribution rate shall be applied to the minimum contribution basis and the contribution rate to be paid by the employer shall be calculated. (2) In the case of the track zone, the contribution to be paid by the employer shall be paid by the application of half the contribution rate to the contributor to the contributor. Intake and subsequent doubling of the rounded result calculated. The contribution rate to be paid by the employer shall be determined by applying the half of the contribution rate to the statutory pension insurance, the statutory health insurance scheme, the employment promotion and the half of the employee's contribution rate. The contribution rate in the statutory health insurance contribution rate shall be calculated and rounded on the basis of the contribution rate on the basis of employment on the basis of the contribution rate alone. The deduction of the employer's share of the contribution calculated in accordance with the first sentence gives the contribution of the employee. In the case of charges of up to EUR 450, the contributor to the employment on which the employment is based is based on the application of the factor F (§ 163 para. 10 of the Sixth Book of Social Code). Contribution shares to be paid by the employee alone shall be calculated and rounded by applying the relevant contribution rate or contribution surcharge to the contributor to the contributor.

Second section
Employer's payments

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§ 3 Day of payment, means of payment

(1) The payments made by the employer or other payer are to be paid to the relevant catchment body. The date of payment shall be:

1.

in the case of cash payment the day of receipt of money,

2.

in the case of payment by cheque, in the case of a transfer or deposit to an account of the catchment area, the date of value for the benefit of the catchment body and, in the case of retroactive value, the date of receipt of the electronic account of the financial institution of the catchment body,

3.

in the event of a direct debit authorization, the date of maturity.

By way of derogation from the first and second sentences, in the cases of Section 28f (4) of the Fourth Book of the Book of Social Code, the designated body shall be replaced by the catchment body. (2) Payments in foreign currency and by alternation are not permitted. (3) Die pursuant to § 28e (1) Rate 2 of the Fourth Book of the Social Code as paid contributions shall be made available on a non-payment account in the case of the service providers exempted from the contribution payment.

1.

Sickness and care insurance funds on the day of maturity according to the statutes,

2.

Holders of the pension insurance and the Federal Employment Agency are to be booked on the day of due date.

If a health insurance company is the employer, the share of the total social insurance contribution for the care fund must be booked on the corresponding non-payment account of the care insurance fund. Unofficial table of contents

§ 4 Order of Tilgung

Owes to the employer or to any other payment subject-related expenses of the catchment, fees, total social insurance contributions plus the supplementary contributions according to § 242 of the Fifth Book of the Social Code, sow surcharges, interest, fines or In the event of a penalty payment, it can determine the debt to be paid, and the employer can determine, as regards the contributions, that the proportion of employees should be repaid as a priority. If no provision is made by the employer, the debt shall be redeemed in the order in question. Within the same type of debt, the individual debt shall be subject to its due date and, at the same time, at the same time due to maturity.

Third Section
Forwarding and invoicing through the catchment

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§ 5 Routing

(1) On each working day, the catchment body shall issue orders for the transfer of the contributions to be forwarded in accordance with Section 28k (1) of the Fourth Book of the Social Code. The catchment body shall be obliged to

1.

to make the contractual arrangements with its financial institution in such a way that the contributions are credited to the account of the catchment body on the date on which they are credited to the financial institution,

2.

Transfer the contributions on the day of the credit on their account to the institutions of the pension insurance, care insurance, the health fund and the Federal Employment Agency by bank transfer,

3.

To electronically query the bookings on their account at the financial institution in such a way that the contributions credited there can be forwarded on the same day before the bank transfer order.

Where contributions are collected by the employer by means of direct debit or are paid by cheque, the contributions shall be included in the account of the catchment body in the contributions provided for in the second sentence of sentence 2 on the date of the value of the contribution. Catchment points with a decentralised contribution income shall forward the contributions centrally; as the day of the credit referred to in the second sentence, the date of the credit shall be valid at the branch office, as the day of value creation within the meaning of the sentence 3 shall be the day of value creation. at the side station. If at the end of the month an underpayment or overpayment occurs, it must be compensated within a week. The catchment body may agree a procedure with the payees on the basis of expected payments. (2) The catchment body shall have a deviant from the first sentence of paragraph 1 for the transfer of contributions to the social care insurance scheme. (3) The payee can determine which of his accounts to transfer the catchment to his or her accounts. The Federal Employment Agency determines which of its services is to be forwarded to. At the request of the payee, the credit transfers shall be accelerated, e.g. (4) In the cases of Section 28f (4) of the Fourth Book of the Social Code, the office of the catchment body within the meaning of paragraphs 1 to 3 shall be replaced by the commissioned body. Unofficial table of contents

§ 6 reckoning

(1) The catchment body must submit a settlement for the previous month to the payee up to the twentieth of the month. (2) For the settlement, the account is the one of the top associations of the nursing home, the Federal Insurance Office as the institution of the Health Fund, the top association of the health insurance companies, the institutions of the general pension insurance scheme, the Deutsche Rentenversicherung Knappschaft-Bahn-See as the institution of the pension insurance scheme and the Federal Employment Agency agreed data set (monthly billing). Unofficial table of contents

§ 6a forwarding and settlement of other contributions

(1) § § 5 and 6 shall apply in accordance with the contribution payments and repayment of contributions pursuant to § 252 (2) of the Fifth Book of Social Code. (2) The sickness fund has the Federal Insurance Office as administrator of the Health Fund for the preparation of the to provide the necessary data for the settlement referred to in paragraph 1 on request. The Federal Insurance Office (Bundesversicherungsamt) determines the details of the data deliveries after hearing the top association of the health insurance companies.

Fourth Section
Employer verification

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§ 7 Principles

(1) The examination in accordance with § 28p of the Fourth Book of the Social Code takes place in principle after prior notice by the insurance institutions. The announcement is to be made as one month as possible, but must be made no later than 14 days before the examination. With the consent of the employer, the second sentence may be dismissed. In the cases of § 98 (1) sentence 4 of the Tenth Book of the Social Code, the examination can be carried out without notice. The examiner or the examiner of the insurance institution shall be required to prove himself. (2) For the examination, written documents of the employer may be reproduced at the expense of the insurance institution and electronic documents shall be stored, to the extent that: is required for task performance. The employer or the contractor according to § 28p (6) of the Fourth Book of the Social Code shall make available a room or place of work suitable for carrying out the examination as well as the necessary tools free of charge; costs or Loss of earnings arising from the examination shall not be refunded. (3) (omitted) (4) The result of the examination shall be communicated to the employer in writing; the notification shall be submitted to the employer within two months of the conclusion of the examination. to go. The notification shall be kept by the employer until the next examination. In the cases of § 28p (1a) sentence 6 of the Fourth Book of Social Code, the Künstlersozialkasse (Artists ' Social Fund) are to send the audit reports and audit reports. For the result of the examination in accordance with Section 166 (2) of the Seventh Book, the sentences 1 and 2 shall apply accordingly. The findings on the work charges to be taken into account in the calculation of contributions in accordance with the Seventh Book of Social Code and their assignment to the hazard rates are to be sent to the responsible accident insurance institutions. Unofficial table of contents

§ 8 Documents

(1) The employer shall include in the remuneration documents the following information concerning the employee:

1.

the family name and first name and, where appropriate, the operational characteristic,

2.

the date of birth,

3.

in the case of foreign nationals from outside the European Economic Area, the nationality and residence permit,

4.

the address,

5.

the beginning and the end of employment,

6.

the beginning and end of part-time work,

7.

the value balance of flexible working time, including changes (incoming and departed), the month of settlement of the first credit, and the accounting month for each change, and proof of the measures taken to protect insolvency; in the case of securities transferred to third parties, they shall be marked with the third party;

8.

the type of employment,

9.

the information relevant to the freedom of insurance or to exemption from the obligation to provide insurance;

10.

the remuneration in accordance with § 14 of the Fourth Book of the Social Code, its composition and time allocation, with the exception of benefits in kind and employee rebates, to the extent that it does not include a record obligation under the Income Tax Law,

11.

the contributory remuneration, up to the ceiling for the contribution to the pension insurance scheme, its composition and time allocation,

12.

the amount pursuant to section 3 (1) (1) (b) of the Act on the Part-Time Act,

13.

the contribution group key,

14.

the catchment point for the total social insurance contribution,

15.

the share of the total social insurance contribution, which is to be borne by the employee, broken down by contribution groups,

16.

the data necessary for the reimbursement of notifications, in so far as they are not included in paragraphs 1 to 14;

17.

in the case of posting of its own type and time limit for employment,

18.

the amount of the short-time allowance paid and the contributor to the contributor to the contributor.

If the remuneration documents are made up of several parts, these parts must be connected by an operational characteristic. The information referred to in the first sentence of the first sentence of paragraph 10 to 15 and 18 shall be required for each period of payment of the payment. The amounts referred to in the first sentence of 1 (11) and (12) shall be summed up for the notifications. Corrections to the information provided for in the first sentence of 1 (10) to (15) and (18), or cancellations, shall be made particularly marked. The information referred to in the first sentence of 1. 8, 9 and 14 may be encrypted. (2) The following documents are to be taken on the remuneration documents:

1.

documents showing the particulars required under the first sentence of paragraph 1, points 3, 9 and 17;

2.

the certificate issued to the employer in accordance with Section 175 (2) of the Fifth Book of Social Code,

3.

the data of the notifications made available;

3a.

the data transmitted by the sickness funds, which have an impact on the calculation of the contribution of the employer;

4.

the statement by the marginally employed vis-à-vis the employer that there is no insurance cover in the pension insurance scheme;

4a.

the application for exemption from the obligation of insurance pursuant to § 6 (1b) of the Sixth Book of Social Code, on which the date of receipt by the employer is documented,

5.

the employee's declaration to the employer that the application of the track zone calculation in pension insurance is waived;

5a.

the worker's written declaration to the employer that the track-zone scheme should be applied in the statutory pension insurance scheme in accordance with Article 276b (2) of the Sixth Book of Social Law,

6.

the transcript according to § 2 of the law on detection,

7.

the statement of the short-term employee in the short term on further short-term employment in the calendar year or the declaration of the marginally paid employee on further employment, and in both cases the confirmation that the To indicate further employment to the employer,

8.

a copy of the application in accordance with § 7a (1) of the Fourth Book of the Social Code with the documents required by the German Pension Insurance Association for its decision and their communication pursuant to Section 7a (2) of the Fourth Book of the Social Code,

9.

the decision of the competent office for the determination of the insurance obligation pursuant to Section 28h (2) of the Fourth Book of the Social Code,

10.

the decision of the financial authorities that the tuition fees borne or taken by the employer are not a working wage for the study of the employee,

11.

the proof of parental status in accordance with section 55 (3) of the Eleventh Book of the Social Code,

12.

the declaration of waiver of payment of allowances to be paid,

13.

the records in accordance with section 19 (1) of the Employees ' Posting Act and in accordance with Section 17 (1) of the Minimum Wage Law,

14.

the certificate provided for in Article 44a (5) of the Eleventh Book of the Social Code, if the employment is interrupted on account of the payment of care support,

15.

the declaration by the person or persons employed to take up a period of care within the meaning of § 3 of the Care-Time Act.

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§ 9 Contribution of contributions

(1) The employer shall, in order to check the completeness of the payment account for each accounting period, have a list of all employees in the collating sequence of the remuneration documents, together with the following information and, in the case of catchment points, separately. recording and making it readable:

1.

the family and first name and, where appropriate, the operational characteristic,

2.

the contributory remuneration, up to the ceiling on the contribution to the pension insurance scheme;

3.

the amount in accordance with section 3 (1) (1) (b) of the Retirement Part-Time Act

4.

the contribution group key,

5.

social security days;

6.

the total social insurance contribution, broken down by employer and employee shares per contribution group,

7.

the short-time allowance paid and the contributor revenue which is subject to it;

8.

the contributor to Sundays, public holidays and night surcharges,

9.

the turnover rates in accordance with the application compensation law and the remuneration subject to the remuneration,

10.

the parameters for the calculation of the estimated amount of the contribution debt.

The amounts referred to in the first sentence of 1 (7) shall be summed and the contributions to sickness, care and pensions insurance shall be given; the amounts referred to in the first sentence of paragraph 6 shall be summed by group of contributions; the sum total shall be the total sum of the sums concerned. of all contributions. Corrections or cancellations shall be particularly marked. (2) In the proof of contribution referred to in paragraph 1, employees with the information referred to in the first sentence of paragraph 1 and the remuneration received shall be separate in accordance with § 14 of the Fourth Book of the Social Code , for which contributions are not paid or are paid in accordance with the provisions of the Gleitzone (Section 20 (2) of the Fourth Book of the Social Code). In the case of proof of contributions for several catchment points, the collection according to the first sentence must be made separately. (3) Calculated the catchment area the contributions, the employer has the information necessary for the calculation of the contributions (4) In the case of proof of contribution, the contributions in force as per § 28e (1) sentence 2 of the Fourth Book of Social Code are not to be included. (5) Paid documents can be carried out on machine-usable data carriers. § 8 shall apply accordingly. Where payment documents are kept on data carriers, the data shall be available at any time in the retention period and shall be kept legible without delay. Section 147 (5) and (6) of the Tax Code shall apply accordingly. Unofficial table of contents

§ 10 Participation

(1) The employer shall keep the records in accordance with § § 8 and 9 in such a way that an examination within a reasonable period of time provides an overview of the formal and factual correctness of the remuneration account of the employer. The employer must have the necessary training programmes as well as machine times and other aids, e.g. B. Staff, screens, reading devices. The information is complete, correct, in time sequence and ordered in order. On request, cases which have been settled manually or in which the contributor-duty wage has been manually specified are to be submitted. (2) The employer shall be obliged to submit certification and audit reports from the financial authorities. For the examination, it is mandatory to see these documents and to carry out an evaluation of the insurance and the financial contributions. Article 31 (2) of the Tax Code shall remain unaffected. (3) In the case of settlement procedures carried out with the aid of automatic facilities, the employer shall ensure that the procedure is in a proper way. An examination of individual business transactions as well as of the settlement procedure as a whole must be possible. (4) The billing procedure has to be documented, including the changes since the last examination. The process documentation required for this purpose must fully show the structure and conduct of the settlement procedure, in particular:

1.

the processing rules, including controls and voting procedures,

2.

error handling,

3.

ensuring proper program application and

4.

the organization of manual pre-treatment or post-treatment of data.

Changes to the settlement procedure should be noted in the documentation in such a way that the time limits of individual procedural versions can be seen. (5) In the examination of programs, the employer has to carry out the required test tasks. and to submit the test result to the examiners. Only common test tasks are to be used when testing by test tasks. The employer may require a change in the test tasks, insofar as this is justified by operational circumstances. A documentation of the programme examination must be kept until the next examination and must be submitted for examination. Procedures or parts of the process which have already been examined, not objected and which have not been amended later, shall not be re-examined. In the case of procedures or parts of the procedure which have already been examined and which have subsequently been amended, the examination may be limited to amendments. If the employer proves that the test tasks have already been successfully tested in the course of a system check, it is necessary to dispense with an examination by the employer. (6) The employer shall immediately have the deficiencies found during the examination. , and make provision that the deficiencies noted do not repeat itself. For this purpose, the employer may set a time limit and, in addition, the obligation to prove the correct removal of the defect and the measures taken to the examination of the social insurance institution. Unofficial table of contents

§ 11 Scope

(1) The examination of the records in accordance with § § 8 and 9 may be limited to random samples. The documents required for an examination in accordance with § 8 (2) and (9) shall be submitted without delay or can be produced as a legible reproductions. (2) The examination may not, however, be carried out by the employer in the area of the payment of charges. of the accounting system. The employer has documents which are used to carry out the task of the examination, in particular to clarify whether or not an employment relationship is subject to an insurance or contributor to the contract, to be provided on request. Unofficial table of contents

§ 12 Examination of tax advisers or other bodies

§ § 7 to 11, insofar as they have taken over such tasks from the employer, shall apply in the case of the examination in the cases referred to in § 28p (6) of the Fourth Book of the Social Code. If the employer terminates the appointment of a post as set out in the first sentence during the examination, the right of examination shall remain for the period under consideration. The result of the examination shall also be communicated to the employer in writing; the notification shall be sent to the employer within two months of the conclusion of the examination. The right of consideration to the employer or to the premises of the insurance company shall remain unaffected. Unofficial table of contents

§ 13 Examination in the premises of the insurance institution

(1) § 7 (1), 2 (1), (3) and (4) as well as § § 8 to 11 shall apply. (2) The right to vote of the employer pursuant to Section 98 (1) sentence 4 of the Tenth Book of Social Code shall be subject to the provisions of the § § 7 to 11. Unofficial table of contents

Section 13a Examination of the payment of the Artists ' Social Tax

The provisions of this section are applicable to the examination of the payment of the Artists Social Tax; § 1 para. 2, § 2 para. 1 no. 2 and para. 2 and § § 7 and 8 of the KSVG Contribution Monitoring Ordinance as well as § 27 para. 1 sentence 3 and 4 of the Artists ' Social Insurance Act shall apply in addition. The insurance institution shall determine the date of the examination.

Fifth Section
Employer file

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§ 14 Content of the file

(1) The file (§ 28p (8) sentence 1 of the Fourth Book of the Social Code), which is carried out by the Federal Government of the Federal Republic of Germany (Deutsche Rentenversicherung Bund), contains over each employer subject to the supervision of contributions the file for the overviews pursuant to Section 28p (7) of the German Social Code. Fourth Book of the Social Code, as well as the following information:

1.

the operating numbers and common keys of the bodies to be audited (the employer's premises and other bodies to which the examination is based in accordance with Section 28p (6) of the Fourth Book of the Social Code),

2.

whose names, addresses, telephone and fax connections, e-mail address,

3.

the date by which the employer was last examined,

4.

the date of the next scheduled test,

5.

Information for special treatment:

5.1

require the body to be tested for a special test rhythm;

5.2

Require the catchment bodies to examine and the reason why they are to be examined as soon as possible

6.

the name of the computer programmes or the filling aids used for declarations and evidence of contributions,

7.

the number of persons employed in the review period,

8.

the number of marginally employed persons during the test period,

9.

the area number of the institution responsible for the examination of the pension insurance (§ 28p (2) sentence 2 of the Fourth Book of the Social Code) and the indication "carrier company of an occupational health insurance fund",

10.

the operating numbers of other employers for which the employer is charged,

11.

the sector of the employer ' s sector,

11a.

the Economic Identification Number (§ 139c of the Tax Code) of the employer, provided that it has not yet been allocated, the tax number of the employer, and the competent tax office,

12.

the number of employees currently employed,

13.

the operating numbers of the catchment points to which contributions were to be deducted during the test period,

14.

the contents of the regulations pursuant to § 28p (1) sentence 5 and paragraph 1a sentence 5 of the Fourth Book of the Social Code and the notice to the accident insurance institution concerning the examination in accordance with § 166 (2) of the Seventh Book of Social Code,

15.

from the communications of the customs administration authorities on tests in accordance with § 2 of the German Federal Office for the Control of the Protection of the Labour Code

1.

the date and place of storage of the notification;

2.

the name of the reporting body,

3.

from the content of the communication:

3.1

Notification of breach of notification (§ 28a of the Fourth Book of Social Code),

3.2

the lack of payment documents,

3.3

Suspicions of the agency under consideration for the collection of contributions, violations of the employees ' posting of workers law,

16.

information on legal remedies and remedies against previous cases, as well as on social justice procedures,

17.

an indication that the employer has declared his willingness to take part in a collection or preliminary examination,

18.

the fact and the reason for not taking into account the financial authorities ' certificates and audit reports;

19.

the indication that employees receive payment of payment by third parties,

20.

an indication as to whether the employer is to be examined with regard to the obligation to report and to discharge in accordance with the Künstlersozialversicherungsgesetz (Artists Social Insurance Act), as well as information on the state of the proceedings with regard to reporting and issuing obligations under the Artists ' Social Insurance Act,

21.

an indication that the employer has issued the confirmation in accordance with § 28p (1b) sentence 5 of the Fourth Book of the Social Code.

(2) The information referred to in paragraph 1 may only be processed and used by the competent institution of the pension insurance scheme and the data office of the institution of the pension insurance scheme and for queries pursuant to section 28q (5) sentence 2 of the Fourth Book of Social Law (3) The information referred to in paragraph 1 (1) and (2) and the contents of the records in accordance with § 28p (1) sentence 5 of the Fourth Book of the Social Code, as far as it is structured according to catchment points, may be used for the examinations in accordance with § 28q (1) sentence 1 and 2 of the Fourth Book of the Social Code. Fourth Book of Social Code is processed and used.

Sixth Section
Final provisions

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Section 15 Entry into force, expiry of the external force

This Regulation shall enter into force on 1 July 2006. Unofficial table of contents

Final formula

The Federal Council has agreed.