Regulation Establishing A Remuneration Certificate Referred To In § 108 Paragraph 3 Sentence 1 Of The Gewerbeordnung

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

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Regulation establishing a remuneration certificate referred to in § 108 paragraph 3 sentence 1 of the Gewerbeordnung (certificate of fee regulation - EBV) EBV Ausfertigung date: 19.12.2012 full quotation: "certificate of charge regulation of December 19, 2012 (BGBl. I S. 2712)" footnote (+++ text close Weis: 1.7.2013 +++) input formula on the basis of § 108 paragraph 3 sentence 1 of the GewO, by article 8 of the Act of November 23, 2011 (BGBl. I p. 2298) is been recast , the Federal Ministry of labour and Social Affairs decreed: article 1 content of (1) a remuneration certificate fee certificate according to § 108 paragraph 3 sentence 1 of the Gewerbeordnung has to contain the following information to the employer and the worker or employee: 1. the name and address of the employer;
2. the name, address and date of birth of the employee or of the employee;
3. the insurance number (§ 147 of the sixth book of the social code) of the employee or of the employee;
4. the date of the commencement of employment;
5. at the end of the employment in the certificate for the last period of the date of the end of employment;
6. the certified payroll period as well as the number of contained control days and days of social insurance;
7. the control class, including the selected factor, the number of child allowance and the characteristics of the church tax deduction as well as, where appropriate, tax credit or tax add-back amounts by year and month and the tax identification number;
8. the post group key and the competent collection place for the total contributions;
9. If necessary, the statement that a contribution for childless supplement according to § 55 paragraph 3 of the eleventh book of the social code;
10. where appropriate, the indication that there is an employment relationship in the sliding zone according to § 20 paragraph 2 of the fourth book of the social code;
11. If necessary, indicating that it is a multiple employment.
(2) in the fee certificate, at least the following remuneration elements of the employee or of the employee are to represent: 1 the name and the amount of all pay and deductions, except for contributions and employer contributions to a voluntary or private health and long-term care insurance, as well as the employer's contribution to a professional pension institution, individually by type listed and each with an indication of whether a) they affect the taxable wages , the Sozialversicherungsbruttoentgelt and the Gesamtbruttoentgelt have a and b) to ongoing or one-time purchases or prints it's;
2. the balance of pay and deductions referred to in point 1 as a) taxable wages, separated after running and other benefits and deductions, b) Sozialversicherungsbruttoentgelt, by way of derogation, if necessary, each insurance branch and divided into ongoing and one-time payments and deductions, c) Gesamtbruttoentgelt without separation for ongoing and one-time payments and deductions;
3. the statutory deductions from the taxable wages and Sozialversicherungsbruttoentgelt, separated after running and one-time gross charge a) of the income tax, the church tax and the solidarity surcharge and b) the contributions to statutory health, pensions and long-term care insurance, the cashier of seaman and according to the law of employment promotion;
4. the net remuneration as the difference of the Gesamtbruttoentgeltes referred to in point 2 (c) and the statutory deductions referred to in point 3;
5. the employer subsidy to the contributions to a voluntary or private health and long-term care insurance as well as the employer contribution to a professional pension institution and the total contributions for workers or the workers, for the employer voluntarily assumes the payment of the contributions;
6. the name and the amount of additional remuneration and prints, as well as allocations and retentions, depending on individual style, which have not affect on a gross remuneration referred to in point 2 or but contribute to the Gesamtbruttoentgelt, but not to the worker or the worker paid off;
7 the payout balance of the net remuneration after number 4 and the amounts according to paragraphs 5 and 6 (3) in determining the Gesamtbruttoentgeltes after paragraph 2 letter c Act number 2 as the following values as follows from: 1 increasing the values for a) the fee increase according to the age part time law, b) monetary benefits as well as c) employer grants to pay compensation and performance 2. the values for a) employer contributions , which were taken over by the worker or the worker, for example, the rolled out flat-rate income tax, as well as b) setting into value assets at the instigation of the employee or of the employee and 3. neither increasing nor parental values for a) pay conversions within the meaning of article 1, paragraph 2 number 3 of the occupational pension Act, b) contributions of employers and workers and worker to the securing of the future, in the public service also assessments and rehabilitation funds.
(4) the charge certificate is a certificate according to § 108 paragraph 3 sentence 1 of the trade regulations.

§ 2 procedure (1) workers and employees receive a remuneration certificate pursuant to § 1 in the form of text for each billing period with the settlement of the fee. The obligation shall not apply, if compared to the last accounting period no changes or only the billing period (article 1 paragraph 1 No. 6) changes. A remuneration certificate compared to the last certificate contains substantive changes, is the note to record, for which fee billing periods, no certificate was issued because no changes were available, so that continuous detection is possible if necessary.
(2) the worker or the worker can blacken the church tax feature in the fee certificate.

Article 3 entry into force this regulation enters into force on July 1, 2013.

Concluding formula the Federal Council has approved.