Advanced Search

Regulation on the drawing up of a remuneration certificate in accordance with § 108 (3) sentence 1 of the commercial order

Original Language Title: Verordnung zur Erstellung einer Entgeltbescheinigung nach § 108 Absatz 3 Satz 1 der Gewerbeordnung

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Regulation on the drawing-up of a remuneration certificate in accordance with § 108 (3), first sentence, of the Industrial Code of Trade (Entgeltbeschunification Ordinance-EBV)

Unofficial table of contents

EBV

Date of completion: 19.12.2012

Full quote:

" Decree-Law Decree of 19 December 2012 (BGBl. I p. 2712) "

Footnote

(+ + + Text statement from: 1.7.2013 + + +) 

Unofficial table of contents

Input formula

Pursuant to Section 108 (3), first sentence, of the Commercial Code, which is based on Article 8 of the Law of 23 November 2011 (BGBl. 2298), the Federal Ministry of Labour and Social Affairs is responsible for the following: Unofficial table of contents

§ 1 Content of the remuneration certificate

(1) A certificate of payment in accordance with the first sentence of Article 108 (3) of the Industrial Code shall contain the following information on the employer and on the employee or on the employee:
1.
the name and address of the employer;
2.
the name, address and date of birth of the worker or worker;
3.
the insurance number (§ 147 of the Sixth Book of Social Code) of the employee or worker;
4.
the date of commencement of employment;
5.
at the end of the period of employment in the certificate for the last accounting period, the date of employment;
6.
the certified accounting period and the number of tax days and social security days included in it;
7.
the tax class, including, where appropriate, the selected factor, the number of children's allowances and the characteristics of the parish tax deductiable, and, where appropriate, tax allowances or tax added amounts by year and month, and the Tax identification number;
8.
the contribution group key and the relevant catchment body for the overall social insurance contribution;
9.
where appropriate, an indication that a supplement to the contribution to the child is levied in accordance with Article 55 (3) of the Eleventh Book of the Social Code;
10.
where appropriate, the indication that it is an employment relationship in the track zone in accordance with Article 20 (2) of the Fourth Book of the Social Code;
11.
where appropriate, the indication that it is a multiple employment.
(2) The remuneration certificate shall represent at least the following components of the remuneration of the worker:
1.
the name and the amount of all the deductions and deductions, other than contributions and employer grants, to a voluntary or private health and care insurance scheme and to the employer's share of an occupational pension scheme, individually by type and each with the indication of whether:
a)
they affect the taxable working wage, the social security gross charge and the total gross charge; and
b)
they are current or one-time references or deductions;
2.
the balance of the deductions and deductions referred to in point 1 as
a)
taxable working wage, separated by current and other references and deductions,
b)
a gross social security charge, if appropriate by way of derogation for each class of insurance, and separated in accordance with current and one-time remuneration and deductions;
c)
Total gross charges without separation after current and one-off references and deductions;
3.
the statutory deductions from the taxable wage and social security gross charge, separately after running and one-off gross charge
a)
the wage tax, the church tax and the solidarity surcharge; and
b)
employees ' contributions to the statutory health, pension and nursing care insurance, to the Seemannskasse and to the right of employment promotion;
4.
the net charge as the difference between the total gross fee as referred to in point 2 (c) and the statutory deductions as specified in point 3;
5.
the employer's contribution to the contributions to a voluntary or private health and care insurance scheme, as well as to the employer's share of an occupational pension scheme and the total contributions paid to the worker, for which the employer voluntarily takes over the payment operations for the contributions;
6.
the name and the amount of other remuneration and deductions, as well as settlement and deposit, individually by type which do not affect a gross charge as defined in point 2 or which contribute to the total gross charge, but not to the employee or to be paid to the worker;
7.
the amount of the payout as a balance from the net charge referred to in point 4 and the amounts referred to in points 5 and 6.
(3) In determining the total gross amount referred to in point 2 (c) of paragraph 2, the following values shall have the effect of:
1.
increasing the values for
a)
the increase in charges according to the age part-time law,
b)
monetary benefits and
c)
Employer grants on compensation for remuneration and
2.
Reducing the values for
a)
Employers ' benefits assumed by the employee or the employee, such as the flat-rate flat-rate tax, as well as
b)
the setting in a value credit on the initiative of the worker and the worker; and
3.
neither increase nor reduce the values for
a)
Compensation for charges within the meaning of Section 1 (2) (3) of the Act of the Occupational Pensions Act,
b)
Employers 'and employees' contributions to securing the future, and in the public sector also relocations and remediation funds.
(4) The fee certificate must be marked as a certificate pursuant to § 108 (3) sentence 1 of the commercial order. Unofficial table of contents

§ 2 Procedure

(1) Employees receive a remuneration certificate according to § 1 in text form for each billing period with the settlement of the remuneration. The obligation shall not apply if no changes are made in relation to the last settlement period or if only the accounting period itself (§ 1 (1) (6)) changes. Where a payment certificate contains any substantive changes to the last certificate, it shall be accompanied, if appropriate, by the indication for which payment periods no certificate has been issued, since no changes have been made, (2) Workers ' employees or employees can blackmail the church tax feature in the pay-as-you-go certificate. Unofficial table of contents

§ 3 Entry into force

This Regulation shall enter into force on 1 July 2013. Unofficial table of contents

Final formula

The Federal Council has agreed.