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PAY_DE_AVMG_430 - Employer's Allowance - Overview -

PAY_DE_AVMG_430 - Employer's Allowance - Overview -

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Legal Bases

The German law to improve company pension schemes (Company Pension Act - BetrAVG) allows employees to convert remuneration into a company pension.

"Sec. 1a Entitlement to Company Pension due to Remuneration Conversion (1) For future remuneration entitlements, the employee may request that the employer converts up to 4 percent of the relevant income threshold in general pension insurance into a company pension. ..."


The German law to strengthen company pensions and to change other laws (German Law to Strength Company Pensions) from August 17, 2017 introduced a mandatory employer's allowance for the remuneration conversion whereby the following contribution is also included in the existing company pension scheme:

„The following paragraph 1a was inserted after paragraph 1: (1a) The employer must forward 15 percent of the converted remuneration to the pension fund (Pensionsfonds or Pensionskasse) or the company insurance fund as an additional employer allowance if the employer makes a saving due to the remuneration conversion of social insurance contributions."

This regulation applies as of January 1, 2019 for newly signed contracts and as of January 1, 2022 for already existing contracts. (Sec. 26a)

Furthermore, a change to section seven of Sec. 19 (collective agreement opening clause) allows the mandatory employer allowance (ER allowance) to be implemented as part of pay-scale regulations.

Information about the key features available in the standard SAP system

Due to the different types of implementations in the companies or the pay-scale regulations, several different models for calculating the ER allowance are required.

The functions provided in the standard SAP system support common models for granting the employer’s allowance or offer the basis for implementing your own regulations for granting the ER allowance.

Creating and maintaining the ER modules for the allowance

You can create additional modules for the ER allowance. The following fields are relevant for calculating the ER allowance:

  • Share
    Definition of a fixed percentage rate for the ER allowance. If the ER allowance is determined using a level model or the social insurance actually saved, this field does not have to be maintained.
  • Base Module
    The EE module intended for the subsidy is specified using the base module.
  • Basic Investment Type
    If no investment type has been entered, the ER allowance is calculated in the same contract. If an investment type is entered, the base modules of all contracts with this investment type are considered for the calculation of the ER allowance.
  • Reason ER Supplementary Benefit
    This field specifies that the ER allowance is granted due to savings of SI contributions.
  • Type of Calculation
    This field specifies which calculation type is selected for the ER allowance.
  • Use of ER allowance
    This field specifies is the mandatory allowance is paid in addition to the conversion amount or reduces the remuneration conversion (constant contribution).

You can find a detailed description of the functionality of the fields used for the ER allowance in document BRSG ER Allowance - Detailed Display of Input Fields in Module Maintenance.

Transfer of ER modules

You can use auxiliary program BRSG: Implementation of Infotype 0699 - Mand. ER Allowance (RPU_PAYDE_AVMG_ERGBAUST) to transfer newly created ER modules for the allowance to employee contracts in infotype German Pension Reform D (0699). For more information, see the documentation of the program.

Calculation type of ER allowance

The following types of calculation are delivered in the standard SAP system and can be used when setting up the modules for the ER allowance:

  • PFIX - Fixed Percentage Rate
    For the employer’s allowance, a fixed percentage is granted for the remuneration conversion of the employee.
    You can find a detailed description in model PFIX.
  • PSTF - Fixed Percentage Rate Level Model
    The ER allowance is granted based on the relationship between the remuneration conversion and the monthly income threshold (level limit) of the HI/PI. Depending on the level, different percentage rates may be used.
    You can find a detailed description in model PSTF.
  • SPTZ - Saved SI Contribution (exact fictitious calculation)
    The social insurance actually saved by the employee due to the remuneration conversion is granted as the ER allowance. The ER allowance is determined using additional fictitious runs.
    You can find a detailed description in model SPTZ.
  • MINF - Minimum Formation
    This allowance corresponds to the lower result of calculation methods Fixed Percentage Rateand Saved SI Contributions.
    You can find a detailed description in model MINF.
  • BZAE - Limit of Allowance to Remuneration Conversion Entitlement
    For the ER allowance, a fixed percentage rate is granted on a part of the remuneration conversion (RmC) to which the employee is entitled.
    You can find a detailed description in model BZAE.

Use of ER allowance

In addition to the calculation type, the following can be controlled in the module for the ER allowance using field Use ER Allowance:

  • The ER allowance is paid in addition to the remuneration conversion of the employee. Selection: Additional Contribution (ZB).
  • The ER allowance reduces the remuneration conversion of the employee. Selection: Constant Contribution (KO).

Exclusion of ER allowance calculation

Checkbox No Mandatory ER Allowance is added to infotype German Pension Reform D (0699). This field allows the administrator to exclude a contract from the ER allowance. This may be necessary if all modules of an investment type are subsidized using a new contract but due to special conditions, individual contracts with this module should be excluded from the subsidy.

Calculation sequence

By determining a sequence in the calculation of the ER allowance, you prevent a base module from being subsidized several times due to Customizing. Base modules that have already been subsidized are marked internally as subsidized. The sequence is implemented as follows:

  • Calculation of an ER allowance within a contract
  • Calculation of an ER allowance for the same investment type (new contract)
  • Calculation of an ER allowance for the a different investment type (new contract)

Differences in retroactive accounting

Differences may occur in calculations and the use of the ER allowance due to retroactive accounting. If you use a single bank transfer, no changes to the transfer amount are possible retroactively. If you use the recalculation option in module Customizing, for transfer amounts that remain the same, the distribution of the transfer amount in relation to the employee and employer share can be changed retroactively If you use a collective transfer, differences from retroactive accounting may be considered in the transfer amount in the current period.






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