Regulation on the calculation, payment, forwarding, settlement and examination of the Social Insurance Contribution (Contribution Procedure Ordinance-BVV)Non-official table of contents
Date of delivery: 03.05.2006
" Contribution procedure regulation of 3. May 2006 (BGBl. 1138), as last amended by Article 9 of the Law of 23. December 2014 (BGBl. I p. 2462) has been changed "
|:||Last modified by Art. 9 G v. 23.12.2014 I 2462|
For details see the menu under Notes
(+ + + Text evidence from: 1.7.2006 + + +) Non-Official Table of Contents
Based on § § 28n and 28p (9) of the Fourth Book of the Social Code-Common rules for the Social security-as amended by the 23. January 2006 (BGBl. 86, 466), in conjunction with Section 1 of the Law on Adaptation to Responsibility of 16. August 2002 (BGBl. 3165) and the organisational decree of 22. November 2005 (BGBl. 3197), the Federal Ministry of Labour and Social Affairs is ordering:
First section Non-official table of contents
Calculation of the total social insurance contribution and the contribution rate limits
§ 1 Calculation principles
(1) The total social insurance contribution and the contribution rate limits will be per calendar month for the calendar days on which there is a compulsory employment (social insurance days); a full calendar month is set at 30 social insurance days. The calculation basis is the employment rate from employment up to the monthly contribution rate limit.(2) The computatiations are carried out without rounding of the individual intermediate 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. Non-official table of contents
§ 2 Calculation procedure
(1) Contributions that the employer and the employee bear in each half of the table are made by applying the half contribution rate is calculated on 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 from the employer and the employee are not paid 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. and rounded; by deducting the employer's contribution from the contribution, the contribution of the employee is obtained.(2) In the case of the track zone, the contribution to be paid by the employer shall be calculated by applying the half contribution rate to the contributor to the contributor, followed by a doubling of the rounded result. 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 unofficial table of contents
§ 3 day of payment, means of payment
(1) Employers ' payments or other payers are to be provided to the relevant catchment body. The day of payment is
- when cash is paid the day of receipt of money,
- in case of payment by cheque, by bank transfer or deposit to an account of the catchment of the day of value creation in favour of the catchment, in case of retroactive value the date the electronic account balance of the financial institution's financial institution,
- in the event of a debit authorization being given the date of maturity.
2. in the cases of § 28f (4) of the Fourth Book of the Social Code, the designated body shall be replaced by the designated body.(2) Payments in foreign currency and by alternation are not permitted.(3) The contributions in force in accordance with Section 28e (1) sentence 2 of the Fourth Book of the Book of Social Code shall be based on a non-cash account in the case of the performers exempted from the contribution payment. style="font-weight:normal; font-style:normal; text-decoration:none; ">1.Health and care funds on the day of maturity according to the statutes,2. The pension insurance institutions and the Federal Employment Agency are to be booked on the day of maturity.
If a health insurance company is the employer, the person responsible for the care insurance is the employer. to book a certain percentage of the total social insurance contribution on the corresponding non-payment account of the care insurance fund. unofficial table of contents
§ 4 order of repayment
Schuldet of the employer or any other payout of the catchment area, Fees, total social insurance contributions plus additional contributions according to § 242 of the Fifth Book of the Social Code, sowing surcharges, interest, fines or periodic penalty payments, it can determine in the payment the debt to be paid; the Employers can determine, as regards the contributions, that the proportion of employees should be paid out as a matter of 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 will be redeemed in accordance with its maturity, with simultaneous due date.
Third sectionNon-official table of contents
Forwarding and settlement by the Catchment
§ 5 Forwarding
(1) The catchment area grants orders on each working day to the Transfer of the articles to be forwarded in accordance with Section 28k (1) of the Fourth Book of Social Law. The catchment area is obligated to
- the contractual agreements with their financial institution so design that the contributions are credited to the account of the catchment area on the day they are credited to the financial institution,
- the contributions on the day of the Credit on their account to the holders of the pension insurance, care insurance, the health fund and the Federal Employment Agency for work by transfer,
- To electronically query the bookings on their account at the financial institution so that the posts credited there are forwarded immediately before the bank transfer order
If the contributions are collected by the employer by means of the direct debit procedure or paid by cheque, the contributions shall be included in the account of the catchment agency in the contributions provided for in the second sentence of the second sentence on the date of the value of the value. Catchment points with a decentralised contribution income shall forward the contributions centrally; the day of the credit within the meaning of the second sentence shall be the date of the extension, as the day of value creation within the meaning of the sentence 3 shall be the day of the value 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 with the payee a procedure on the basis of expected payments.(2) The catchment body shall apply a procedure which differs from the first sentence of paragraph 1 for the transfer of contributions to the social care insurance scheme if it is more economically than the transfer procedure for the care fund.(3) The payee can determine which of his accounts to transfer the catchment to. 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. by lightning or by telegraph; the accrued fees shall be retained by the catchment points.(4) In the cases of Section 28f (4) of the Fourth Book of the Social Code, the designated body shall replace the office of the designated body within the meaning of paragraphs 1 to 3. Non-official table of contents
§ 6 reckoning
(1) The catchment body shall have a billing for the payee until the twentieth of the month. Previous month.(2) For invoicing is the one of the top associations of the nursing insurance funds, the Federal Insurance Office as the institution of the health fund, the top association of the health insurance funds, the institutions of the general pension insurance, the Germans Pension insurance Knappschaft-Bahn-See as the institution of the pension insurance scheme and the Federal Employment Agency agreed data set (monthly settlement). Non-official table of contents
§ 6a forwarding and settlement of other contributions
(1) § § 5 and 6 shall apply in accordance with contribution payments and Contribution forwarding pursuant to § 252 (2) of the Fifth Book of the Social Code.(2) The sickness insurance fund shall submit to the Federal Insurance Office, as administrator of the health fund, the data bases required for the preparation of the settlement referred to in paragraph 1 on request. The Federal Insurance Office determines the details of the data delivery after hearing of the top association of the health insurance companies.
Fourth Section Non-official Table of Contents
Examination by the employer
§ 7 Principles
(1) The examination in accordance with § 28p of the Fourth Book of the Social Code is generally carried out after previous Announcement 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 auditor or the examiner of the insurance institution shall be dismissed.(2) For the examination, written documents of the employer may be reproduced at the expense of the insurance carrier and electronic documents shall be stored, insofar as it is necessary for the performance of the task. 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 will not be reimbursed.(3) (omitted) (4) The result of the examination shall 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 notification shall be kept by the employer until the next examination. In the cases of § 28p (1a) sentence 6 of the Fourth Book of the Social Code, the Künstlersozialkasse (Artists ' Social Fund) are to be sent the audit reports and audit reports. For the result of the examination in accordance with § 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 for
(1) The employer has the following information about the employee in the pay-as-you-go documents Include:
- The family and first name and, where appropriate, the operational Order property,
- date of birth,
- for foreigners from states outside of European Economic Area, nationality and residence permit,
- the beginning and end of work,
- the beginning and end of the Part-time work,
- the value balance of flexible working time, including changes (access and departure), the accounting month of the first credit, and the Accounting month for each change and proof of the measures taken to protect insolvency; in the case of assets transferred to third parties, these are to be marked with the third party,
- the type of work,
- for the insurance-free or exemption from the Information relevant to insurance,
- The remuneration in accordance with § 14 of the Fourth Book of the Social Code, its composition and time allocation, except for the following: are subject-matter and employee rebates, if they do not have a record obligation under the Income Tax Act,
- the contributor to the contributor up to the contribution rate limit of the pension insurance, its composition and time allocation,
- the amount pursuant to § 3 (1) (1) (b) of the age-part-time law,
- the contribution group key,
- the catchment point for the Total social insurance contribution,
- the share of the total social insurance contribution, which is borne by the employee, broken down by contribution groups,
- the data required to refund messages, unless they are included in numbers 1 through 14
- when posting peculity and time limit of employment,
- paid short-time allowance and the contributor to the contributions which shall be subject to contributions.
The remuneration documents shall consist of several parts, these parts shall be connected by means of a company-law property. The information provided for in the first sentence of the first sentence of 1 n. 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 submitted to the fee documents:
unofficial table of contents
- Documents from which the documents referred to in paragraph 1 2.
- The certificate specified for the employer pursuant to Section 175 (2) of the Fifth Book of the Book of Books Social Code,
- the data of the reported messages,
- the data of the messages sent by the Sickness funds received notifications, which have an impact on the employer's contribution calculation,
- the statement of the marginally employed in relation to the Employers who do not have the right to insurance in the pension insurance scheme,
- the application for exemption from the insurance obligation pursuant to § 6 (1b) of the Sixth Book of Social Code, on which the date of receipt by the employer is documented,
- the statement of the employee to the employer that the application of the track-zone calculation in the pension insurance is waived,
- the written declaration of the employee to the employer that the The same applies to statutory pension insurance in accordance with § 276b (2) of the Sixth Book of Social Code,
- the minutes according to § 2 of the Social Code. of the law on detection,
- 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 Slightly paid employees for further employment, and in both cases confirmation that the inclusion of further jobs is to be reported to the employer,
- a copy of the application according to § 7a (1) of the Fourth Book of the German Social Code with the documents required by the German Pension Insurance Association for their decision and the documents Communication according to § 7a (2) of the Fourth Book of Social Code,
- the decision of the relevant catchment body about the determination of the insurance obligation in accordance with § 28h Abs. 2 of the Fourth Book of the Social Code,
- The decision of the financial authorities that the tuition fees borne by the employer or taken over for a study of the Employees are not working wages,
- The proof of parental property according to § 55 (3) of the Eleventh Book of the Social Code,
- the statement on the payout waiver of accutable charges,
- the records in accordance with Section 19 (1) of the Employees ' Posting Act and in accordance with Article 17 (1) of the Minimum Wage Law,
- the certificate according to § 44a (5) of the Eleventh Book Social code, if employment is interrupted because of the payment of caring support allowance,
- the declaration of the employee or employees to take advantage of a period of care within the meaning of § 3 of the nursing-time act.
§ 9 contribution settlement
(1) The employer has to Verification of the completeness of the fee accounting for each accounting period a list of all employees in the collating sequence of the remuneration documents with the following information and separately to be recorded and legible according to the catchment points
- the family and first name and, where appropriate, the company Order feature,
- the contributory pay up to the pension insurance contribution limit,
- the amount according to § 3 para. 1 no. 1 point (b) of the Retirement Age Act,
- Contribution Group Key,
- Social Insurance Days,
- Total social insurance contribution, broken down by employer and employee shares per group of contributions,
- the short-time allowance paid and the amount of the paid-in contributing revenue,
- the contributor to Sundays, public holidays and night surcharges,
- the conversion rate according to the application compensation law and the paid pay,
- the Parameters for the calculation of the estimated amount of the contribution debt.
The amounts under the first sentence of the first subparagraph are to be summed and the contributions to the sickness, care and pension insurance cover are to be given; the amounts as set out in the first sentence of 1. are to be summed by contribution groups; from the individual totals, the total sum of all contributions is to be formed. 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 recorded separately in accordance with Article 14 of the Fourth Book of the Social Code, for which contributions are not or are not subject to the provisions of the Gleitzone (Section 20 (2) of the Fourth Book of the Social Code) is paid. In the case of proof of contributions for several catchment points, the collection shall be carried out separately in accordance with the first sentence.(3) Calculated the contributions, the employer shall inform the employer of the information necessary for the calculation of the contributions.(4) In the case of proof of contribution, the contributions which are deemed to be paid shall not be included in the second sentence of Section 28e (1) sentence 2 of the Fourth Book of Social Code.(5) Entgeltdossier 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. Non-official table of contents
§ 10 Participation
(1) The employer shall keep the records in accordance with § § 8 and 9 in such a way that a review shall be carried out in accordance with § § § 8 and 9. , within a reasonable time, an overview of the formal and factual accuracy of the remuneration of the employer is guaranteed. 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 pay has been manually specified are to be submitted.(2) The employer shall be obliged to submit to the financial authorities ' certificates and audit reports. For the examination, it is mandatory to see these documents and to carry out an evaluation of the insurance and the financial contributions. Section 31 (2) of the Tax Code remains unaffected.(3) In the case of settlement procedures carried out with the aid of automatic facilities, the employer shall have to ensure that the procedure is properly carried out. An examination of individual business transactions as well as of the billing process as a whole must be possible.(4) The settlement procedure shall be documented, including changes since the last audit. The process documentation required for this purpose must be fully visible, and in particular
- the processing rules, including controls and voting procedures,
- the Error handling,
- the backup of the proper program application and
- Organization of the manual pre-treatment or post-processing of data.
Changes in the billing 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 must carry out the required test tasks and 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 rectify the deficiencies noted during the examination and make provision that the deficiencies noted do not repeat. 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. Non-official 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 audit may not, however, extend beyond the scope of the accounting system to the employer in the area of the settlement of charges. 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. Non-official table of contents
§ 12 Examination for tax advisers or other bodies
For the examination of the book in § 28p (6) of the Fourth Book The social code referred to in § § 7 to 11 shall apply in so far as they have taken over such tasks from the employer. 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 to be examined by the employer or in the rooms of the insurance institution remains unaffected. Non-official table of contents
§ 13 Examination in the rooms of the insurance institution
(1) For the examination of the insurance institution, § 7 para. 1, 2 sentence 1, para. 3 and 4 as well as § § 8 to 11 accordingly.(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 § § 7 to 11. Non-official table of contents
§ 13a Review of the payment of the Artist Social levy
The provisions of this section are to be found for the examination of the § 1 (2), § 2 (1) (2) and (2) and § § 7 and 8 of the KSVG Contribution Surveillance Ordinance as well as § 27 (1) sentences 3 and 4 of the Artists ' Social Insurance Act shall apply in addition. The insurance carrier determines the time of the audit.
Fifth section unofficial table of contents
§ 14 contents of the file
(1) The file owned by the Deutsche Rentenversicherung Bund (§ 28p (8) sentence 1 of the Fourth Book of the Social Law) contains, through each employer subject to the monitoring of contributions, the data required for the overviews in accordance with Section 28p (7) of the Fourth Book of the Social Code, as well as the following information: style="font-weight:normal; font-style:normal; text-decoration:none; ">1.the operating numbers and community keys of the places to be checked (workplaces of the employer as well as other bodies to which the examination extends according to § 28p (6) of the Fourth Book of the Social Code),2.whose names, addresses, telephone and Fax line, email address,3.the date by which the employer was last checked4. the date of the next review scheduled,5.special treatment disclosures:
6.the designation the computer programs or the filling aids used for reports and proof of contribution,7.the number of persons employed in the care sector in the check period,8.the number of marginally employees in the review period,9.the number of employees in the test period. 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) as well as the indication "carrier company of an occupational health insurance fund",10. the operating numbers of other employers for which the employer pays off11.the industry/ Employer's branch,11a.the Economic Identification Number (§ 139c of the Tax Code) of the employer, provided that it has not yet been allocated, the Employer's tax number, and the tax office responsible,12.the number of employees currently employed,13. the service numbers of the catchment points to which contributions were to be removed during the review period,14.the content the file 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 the Social Code,15. from the authorities of the Customs Administration concerning exams pursuant to § 2 of the Schwarzarbeitscombat Act:
- Request of the spot to be checked after a special test rhythm,
- Request of catchment bodies after early examination and reason for it,
16.Information on legal remedies and appeals filed against previous cases, as well as on social justice Procedure,17.stating that the employer has declared his willingness to participate in a collection or pre-examination,18. the fact and reason of non-inclusion in the financial authorities ' certification and audit reports,19. the claim that employees receive payout payments by third parties,20.whether the employer is as regards the reporting and delivery obligation under the Artistic Social Insurance Act, as well as information on the state of the proceedings with regard to the reporting and delivery obligation under the Artistic Social Insurance Act,21. the statement that the employer has given the confirmation in accordance with § 28p (1b) sentence 5 of the Fourth Book of the Social Code.
- Notice date and place of retention
- name of the reporting location,
- from the content of the message:
- Reported Arrow violation (§ 28a of the Fourth Book of the Social Code),
- missing fee records,
- suspicions of the audit site for contributors, violations against the Workers ' Posting Act
(2) The information referred to in paragraph 1 may only be provided by the employer. the competent institutions of the pension insurance and the data office of the institution of the pension insurance and for queries in accordance with Section 28q (5) sentence 2 of the Fourth Book of Social Law.(3) The information referred to in paragraph 1 (1) (1) and (2) and the content of the records in accordance with § 28p (1) sentence 5 of the Fourth Book of 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 Fourth Book of the Fourth Book of the Fourth Book Book Social Code processed and used.
Sixth Section unofficial table of contents
§ 15 Entry into force, repeal
This regulation will take place on the 1. July 2006, in force. Non-official table of contents
The Bundesrat has agreed.