Regulation On The Calculation, Payment, Routing, Billing And Examination Of The Overall Pay

Original Language Title: Verordnung über die Berechnung, Zahlung, Weiterleitung, Abrechnung und Prüfung des Gesamtsozialversicherungsbeitrages

Read the untranslated law here: http://www.gesetze-im-internet.de/beitrvv/BJNR113800006.html

Regulation on the calculation, payment, forwarding, billing, and testing of the total pay (post procedural regulation - BVV) BVV Ausfertigung date: 03.05.2006 full quotation: "post procedural regulation by May 3, 2006 (BGBl. I p. 1138), most recently by article 9 of the law of December 23, 2014 (BGBl. I p. 2462) is changed" stand: last modified by article 9 G v. 23.12.2014 I 2462 for details on the stand number you see in the menu see remarks footnote (+++ text detection from) : 1.7.2006 +++) input formula on the basis of §§ 28n and 28 p para 9 of the fourth book the social law - common rules for social security - as amended by the notice of January 23, 2006 (BGBl. I p. 86, 466), in conjunction with § 1 of the jurisdiction adjustment Act of 16 August 2002 (BGBl. I p. 3165) and the adoption of organization by November 22, 2005 (BGBl. I S. 3197), directed the Federal Ministry of labour and Social Affairs : First section calculation of total pay and the dropped section 1 calculation principles (1) the total contributions and the dropped per calendar month for the calendar days calculated where re-employment must consist (social security days); a full calendar month is rated at 30 days of social insurance. Calculation basis is pay obtained from the employment until the monthly contribution assessment ceiling.
(2) the course of calculation be performed without rounding of individual intermediate results. The overall result is calculated to two decimal places; the second digit is incremented by 1, if one of the numbers 5 through 9 arises in the third decimal place.

Section 2 (1) contributions, the employer and the employees wear half, calculation process by applying the half contribution rate to pay and calculated followed by doubling of the rounded result. 1 in accordance with set can be applied on contributions that the employer alone is. Contributions carried by the employers and the employees not to half, contribution is the sum of the separately calculated rounded shares. Posts that are by the employees alone, be calculated by application of the contribution rate applicable to these posts or contribution surcharge on the remuneration; Set of 3 second half-sentence, shall apply mutatis mutandis. Not exceed the minimum contribution base of 163 subsection 8 of the sixth book of the social code, is the contribution rate applicable to the minimum contribution base and the proportion of contribution by the employer to calculated and rounded; the contribution share of workers results in deduction of the employer share of the contribution.
(2) in cases the sliding zone, the contribution to be paid by the employer is calculated by application of the half rate of contribution on the contributory income and subsequent doubling of the rounded result. The proportion of contribution by the employer to is calculated by applying the half resulting from the sum of the contribution rate to statutory pension insurance, the statutory long-term care insurance, promoting work and of half the of the workers alone to bear post share of reduced contribution rate in the statutory health insurance contribution rate to the underlying employment remuneration and to rounded. The deduction of the employer share of the contribution calculated pursuant to sentence 1 evaluates the contribution share of workers. In charges the contributory income arises by applying the factor F (§ 163 para 10 of the sixth book of the social code) on the underlying employment pay up to 450 euro. The workers alone to contributions are calculated by applying the relevant rate of contribution or contribution surcharge on the contributory income and rounded.
Second section to payments of the employer § 3, date of payment, payment method (1) which are payments of the employer or any other debtor to the competent body of the catchment. The date of receipt of the money, 2 for payment by cheque, bank transfer or deposit into an account of the collection place the day of the value position in favour of the collection place, when retroactive value is 1 for cash payment the date of the electronic account statement of the Bank of the collection place, 3 if there is a debit as date of payment of the due date.
By way of derogation from sentence 1 and 2, the agent enters cases 28f para 4 of the fourth book the social law at the point of collection place.
(2) payments in foreign currency and Exchange are not permitted.
(3) the contributions as paid applicable social security code for section 28e para 1 sentence 2 of the fourth book are on one at the service providers that are exempted from the payment of contributions to leading non-fiction account for the 1st on the due date according to the statutes, 2. the pension insurance and the federal employment agency on the day of maturity in taking to book health and care funds.
A health insurance scheme of the employer, is the percentage of the total contributions to the corresponding non-fiction account of the maintenance fund for the maintenance fund is to book.

§ 4 owes order of the repayment of the employer or an any other debtor can determine when the payment expenses the collection place, fees, total social security contributions plus the additional contributions according to article 242 of the fifth book of the social code, late payment charges, interest, fines or periodic penalty payments, which debt to be wiped the employer can determine the contributions that primarily the employee shares will be wiped. The employer makes no provision are repaid the debts in the order mentioned. Individual debt be blotted out pro rata according to their maturity, on the simultaneous due date within the same kind of debt.
Third section routing and billing through the collection place § 5 forwarding (1) granted every working day the collection place orders for the transfer of contributions to guiding further k paragraph 1 of the fourth book of the social code under section 28. The catchment agency undertakes 1 the contractual agreements with their financial institution to ensure that the contributions be credited the collection place on the day, where they credited the Bank, 2. the posts on the day of the credit on their account to the providers of pension insurance, long-term care insurance, to forward the Health Fund and the federal employment agency, transfer 3. the postings on electronically to query their account at the financial institution , that the posts there credited same day can be forwarded the Bank closing prior to.
Are the contributions by the employer in the direct debit procedure indented or paid by cheque, the posts are on the day of the value date to the account of the collection place in the contributions pursuant to sentence 2 to include no. 3. Catchment areas with decentralized premium collection Central forward contributions; the date of crediting for the extension is considered day of credit within the meaning of sentence 2, the value date for the extension shall be deemed as the value of position within the meaning of sentence 3. Under - or overpayment, emerges at the end of the month it is to compensate within one week. The collection place can agree with the payment recipients of payments expected a procedure through the payment advices.
(2) which has collection place for forwarding the contribution to the social long-term care insurance a of paragraph 1 1 different procedure to apply rate, when it is more economical than the credit transfer scheme for the maintenance fund.
(3) the payee can determine on which of his accounts the collection place has to be transferred. The federal employment agency is determined to forward to which of its departments. At the request of the beneficiary, the transfers are accelerated for example Flash Giro or by wire, to make; the fees withheld the catchment areas.
(4) in the cases of section 28f para 4 of the fourth book of the social code the agent takes the place of the entry point within the meaning of paragraphs 1 to 3.

§ 6 invoicing (1) the collection place has to submit a statement for the previous month the payment receiver the twentieth of the month.
(2) for billing is the Federal Insurance Office as a carrier of the health fund, the Association of top federal of user charges for healthcare, the makers of the general pension insurance, of the Central associations of care funds, as the miners pensions insurance and the Federal Agency for work agreed set of data (monthly billing) to use the Deutsche Rentenversicherung Knappschaft-Bahn-see.

Section 6a of the sections 5 and 6 shall apply routing and billing other posts (1) for contributions and post redirects according to § 252 par. 2 of the fifth book of the social code.
(2) the health insurance fund has to submit the required for the creation of the settlement referred to in paragraph 1 data bases on request to the Federal Insurance Office as administrator of the health fund. The Federal Insurance Office determines Federal of health insurance fund after hearing of the top Association details about the data deliveries.
Fourth section test with the employer § 7 principles
(1) the test according to section 28 p of the fourth book of the social code in principle after prior notification by the insurance carrier. The announcement should as far as possible a month, she must be made no later than 14 days before the exam. Set 2 may be waived with the consent of the employer. In the cases of section 98 (1) sentence 4 of the tenth book of the social code, you can perform the examination without prior notice. The auditor or the auditor of the insurance carrier has to identify themselves.
(2) for the testing may be reproduced at the expense of the insurance institution written documents of the employer and stored electronic documents, insofar as it is necessary for the fulfilment of the tasks. The employer or the contractor pursuant to section 28 p para 6 of the fourth book of the social code has a room suitable for the conduct of the examination or workplace, as well as the necessary tools to provide free of charge; Costs or loss of income, caused by the testing, will not be refunded.
(3) (lapsed) (4) the result of the assessment is in writing with the employer; the message should go to the employer two months after completion of the test. The message is to be kept by the employer to the next check. In the cases of § 28 p 1a para 6 of the fourth book of the social code are set to send the test reports and requirements of the Künstlersozialkasse. Sentences 1 and 2 shall apply mutatis mutandis for the result of the test according to section 166, paragraph 2, of the seventh book. The findings on the earnings, which are to be included in the calculation of contributions after the seventh book of the social code, and their assignment to the hazard rate points are to send the responsible accident insurer.

§ 8 payment documents (1) the employer has to take the following information about the workers in the charge documents: 1. the family and given name and, where appropriate, the operational order feature, 2. the date of birth, 3. at foreigners from countries outside the European economic area nationality and residence, 4. address, 5. the start and the end date of employment, 6 the beginning and the end of age part-time work , 7 credits from flexible working time including changes (arrivals and departures), the billing month of the first credit, as well as the billing month for any change and a proof of the arrangements for insolvency protection. on assets transferred to a third party, these are the third party identified, 8 the type of employment, 9 the information relevant for the freedom of insurance or the exemption from compulsory insurance, 10 pay according to § 14 of the fourth book of social code, its composition and temporal mapping, excluded remuneration in kind, staff discounts, 11 as far as for them a recording obligation does not apply to the income tax act the contributory remuneration until the contribution assessment ceiling of the pension insurance , its composition and temporal mapping, 12 the amount pursuant to § 3 para 1 No. 1 letter b of the age part time law, 13 the post group key, 14 the collection place for the overall contributions, 15 employees share borne in the overall contributions, contribution groups separately, the data required for the reimbursement of messages, as far as not included in the numbers 1 to 14 are 16, 17 for posting nature and time limitation of employment , 18 paid short-time money and capitalised insurance revenue.
The charging documents consist of several parts, these parts by an operational order feature must be connected. The information is required for each pay period pursuant to sentence 1 No. 10 to 15 and 18. The amounts are pursuant to sentence 1 No. 11 and 12 for the messages to sum up. Corrections to the information are pursuant to sentence 1 No. 10 to 15 and 18 or cancellations especially marked to make. The data can be encrypted pursuant to sentence 1 No. 8, 9 and 14.
(2) the following documents are to take the payment documents: 1. documents which pursuant to paragraph 1 sentence 1 No. 3, 9 and 17 information required are shown that employers specific 2. certificate referred to in section 175, paragraph 2, of the fifth book of social code, 3. the data of received messages, 3a.
the data of the messages transmitted by the health insurance companies, which have an impact on the calculation of the contributions of the employer, 4. the Declaration of the marginally employed with the employer, that freedom of insurance is waived in the pension insurance, 4a.
the request for exemption from the insurance obligation pursuant to § 6 paragraph 1 b of the sixth book of social code, on which the date of receipt by the employer documented is 5. the Declaration of the employee to the employer, that the application of the floating zone calculation in the pension insurance is waived, 5a.
the written declaration of the employee to the employer, that the sliding zone control in the statutory pension insurance pursuant to § 276 b paragraph 2 of the sixth book of the social code to find application, 6 the transcript pursuant to section 2 of the evidence Act, 7 the Declaration of minor short-term workers on more short-term jobs in the calendar year or the explanation of the marginally employed employees about more jobs, as well as in both cases the confirmation , that the inclusion of additional activities to show the employer are, 8 a copy of the request according to Article 7a, paragraph 1 of the fourth book the social law with the of the German pension insurance Federal decision needed documents, as well as its decision according to Section 7a para 2 of the fourth book of social code, 9 informed to the competent authority of the basin establishing compulsory of insurance under section 28 h para. 2 of the fourth book of the social code , 10 the decision of the tax authorities, that borne by the employer or taken over tuition fees for study of the employees are tax no wages, 11 the proof of parents status after article 55 par. 3 of the eleventh book of social code, 12 the Declaration of the payment waiver to pay claims, 13 records according to article 19, paragraph 1, of the workers Arbeitnehmer‑entsendegesetz and according to article 17, paragraph 1, of the minimum wage Act, 14 the certificate after § 44a, paragraph 5 of the eleventh book of the social code , when the employment because of reference of carer support is broken, 15 the Declaration of employees to claim of a maintenance period in the meaning of § 3 of the maintenance time act.

§ To check the completeness of the payroll for each period in the collation of the pay documents with the following details and catchment bodies separately to capture a directory of all employees 9 premium accounting (1) which has an employer and to provide readable: 1 family and given name and, where appropriate, the operational order feature, 2. the broadcasters pay to the contribution assessment ceiling of pension insurance, 3. the amount after § 3 para 1 No. 1 letter b of the age part time law , 4 the post group key, 5. the social security days, 6 the total contributions, after employers and workers share each fee category split, 7 short-time paid, money and capitalised insurance revenue, 8 the broadcasters Sunday, public holiday and night surcharges, 9 the levy rates after the expenses Compensation Act and pay subject to the levy, 10 the parameters for the calculation of the estimated amount of the contribution debt.
The amounts are pursuant to sentence 1 No. 7 to sum up and to specify the capitalised contributions to the health, care, and pension insurance; the amounts are pursuant to sentence 1 No. 6 groups of post to sum up; from the single sum is the total of all contributions to make. Corrections or cancellations are especially to be marked.
(2) in the proof of the contribution referred to in paragraph 1 employees with the information referred to in paragraph 1 sentence 1 are separately to capture No. 1 and obtained pay according to § 14 of the fourth book of the social code, are to be paid for the posts not or according to the regulations of the floating zone (§ 20 para 2 of the fourth book of the social code). Post evidence for multiple entry points are to create, capture has separately pursuant to sentence 1 to be carried out.
(3) the collection place calculates the contributions, the employer has the information necessary for the calculation of contributions to inform you.
(4) section 28e para 1 sentence 2 of the fourth book of the social code as paid posts are not to include in the proof of the contribution.
(5) payment documents can be traced to machine usable disks. § 8 shall apply mutatis mutandis. Run charge documents on disks, the data immediately readable and available at all times to maintain are the retention period. Article 147, paragraph 5 and 6 of the tax code shall apply mutatis mutandis.

Article 10 cooperation
(1) the employer has to conduct that review within reasonable time an overview of the formal and factual accuracy of the payroll of the employer is guaranteed the records according to §§ 8 and 9. The employer must provide the ensure necessary representation programs and machine times and other resources, such as personnel, screens, readers. The information is complete, correct, in chronological and ordered to carry out. There are cases that are settled manually or where the contributory remuneration manually has been given above, to submit upon request.
(2) the employer is obliged to submit notices and reports of the financial authorities. For the exam is mandatory to examine these documents and make an insurance contribution-legal analysis. § 31 para 2 of the tax code shall remain unaffected.
(3) in the case of settlement procedures are carried out using automated equipment, the employer has a standard procedure to ensure. An examination of individual transactions as of the billing procedure as a whole must be possible.
(4) the billing process is to document including the changes since the last audit. From the required documentation of process, structure and the settlement process must be fully visible, in particular 1 the processing rules including controls and reconciliation procedures, 2. error handling, 3. ensuring the proper application of the program and 4. the Organization of the manual pre-or post-treatment of data.
Changes of the settlement are to note that time limits of individual versions of the process is shown in the documentation.
(5) in the examination of applications, the employer shall perform the required test tasks and pass the test result the examiners. There are only common testing tasks to use when assessing test tasks. The employer may require a modification of the test tasks as far as this is justified by operational realities. A documentation of the program audit is to be kept until the next check and to submit to the examination. Proceedings or the proceedings, which have been already examined, rejected and later modified, are not to reconsider. Already tested procedure or process parts, later modified, the examination can be limited to changes. The employer can prove that the test tasks in the framework of a system audit is already successfully tested is to forego a test with the employer.
(6) the employer shall immediately to remedy the shortcomings identified during the testing and precautions, that the shortcomings are not repeated. The employer may be used a period and also the edition issued to prove the orderly removal of defects and the arrangements to the social insurance institution by examiners.

§ 11 scope (1) the examination of the records according to §§ 8 and 9 can be limited to sampling. The documents required for an audit are according to § 8 paragraph 2 and article 9 to submit without delay or as a readable reproduction.
(2) the examination can not, however, extend with the employer over the range of payroll over the area of accounting. The employer has documents which serve the fulfilment of audit, in particular to clarify, if insurance or dues employment exists or not, to submit upon request.

§ 12 audit accountants or other places for the examination offices referred to in section 28 p para 6 of the fourth book of the social code the sections 7 to 11 apply, insofar as they have taken over such tasks from the employer. The employer finished the assignment of a position pursuant to sentence 1 during the test, remains the right to audit for the period to be tested. The result of the test is writing also to the employer; the message should go to the employer two months after completion of the test. The right to check with the employer or in the premises of the insurance carrier shall remain unaffected.

§ 13 audit at the premises of the insurance institution (1) for the test at the insurer shall apply article 7, paragraph 1 2 set 1, par. 3 and 4, as well as the sections 8 to 11 according to.
(2) the employer's right to vote is not required according to § 98 paragraph 1 sentence 4 of the tenth book of social code, apply the provisions of paragraphs 7 to 11.

Examination of the artist social tax payment the provisions of this section see § 13a for the examination of the payment of the artist social tax mutatis mutandis; § 1 para 2, § 2 para 1 No. 2 and para. 2 and sections 7 and 8 apply KSVG contribution monitoring regulation as well as article 27, paragraph 1, sentence 3 and 4 of the artist Social Security Act. The insurance carrier determines the date of the examination.
Fifth section file of the employer § 14 contents of the file (1) at the German pension insurance of Federal machine-run file (section 28 p para 8, sentence 1 of the fourth book of the social code) contains about every employer subject to the post monitoring for the overviews according to § 28 p para 7 of the fourth book of the social code required data, as well as the following information: 1 the operating numbers and community key of the points to be tested (permanent establishments of the employer and other services , which are the verification according to § 28 p para 6 of the fourth book of the social code covered), 2nd whose names, addresses, telephone and fax connection, email, 3. the date up to which the employer was last checked, 4. the date of next scheduled inspection, 5. details for special treatment: 5.1 request of the agent to be tested in a special test rhythm, 5.2 request of the feed digits after alsbaldiger examination and the reason for , 6 the term computer programmes or fill tools, 7 used for messages and post evidence the number of obligatory employees during the test period, 8 the number of marginally employed during the test period, 9 the field number of the responsible for the examination of carrier of the pension insurance (section 28 p para 2 sentence 2 of the fourth book of the social code), as well as providing "Carrier company of a company health insurance plan", 10 numbers of other employers, the employer settles , 11 sector / the industry of the employer, 11a.
the economic identification number (§ 139 c of the tax code) of the employer, if this still not been allocated, the tax number of the employer and the competent tax office, 12 were the number of currently employed, numbers of feeder positions, the posts in the testing period to be 13, 14 the contents of notices according to section 28 p, para 1, sentence 5 and paragraph 1a sentence 5 of the fourth book of the social code and the communication on the accident insurance institutions of the test according to section 166, paragraph 2, of the seventh book of the social code , 15 from the communications of authorities of the customs administration of examinations pursuant to section 2 of the undeclared work fighting law: 1. date and place of storage of the communication, 2 name of the notifying authority, 3 from the contents of the communication: 3.1 reporting violation (article 28a of the fourth book of the social code), 3.2 missing pay documents, 3.3 suspected of the examiners Office contribution evasion, violations against the workers - Act, 16 information about remedies against previous decisions and remedies and sozialgerichtliche procedures , 17 stating that the employer has declared its willingness to participate in a collective or template test, 18 which is fact and the reason of no inspection in the decisions and reports of the financial authorities, 19 indicating that receive workers compensation payments by third parties, to examine 20 indicating whether the employer with regard to the reporting and tax liability under the artist Social Security Act, as well as information about the State of the reporting and tax liability under the artist social security law , 21 indicating that the employer issued the confirmation b sentence 5 of the fourth book of the social code according to § 28 p, paragraph 1.
(2) the information referred to in paragraph 1 may be processed only by the competent institution of the pension insurance and the data center of the carrier of the pension insurance and for queries after § 28q par. 5 sentence 2 of the fourth book of the social code and used.
(3) the information referred to in paragraph 1 No. 1 and 2 and the content of notices under section 28 p para 1 sentence 5 of the fourth book of social code, as far as this after indentation is divided, may for the tests in accordance with § 28q para 1 sentence 1 and 2 of the fourth book of the social code is processed and used.
Sixth section § 15 final provisions entry into force, expiry this regulation enters into force on July 1, 2006.

Concluding formula the Federal Council has approved.