Remuneration Statement Ordinance
| Basic data | |
|---|---|
| Title: | Ordinance on the creation of a remuneration statement in accordance with Section 108 (3) sentence 1 of the trade regulations |
| Short title: | Remuneration Statement Ordinance |
| Abbreviation: | EBV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | § 108 Abs. 3, S. 1 GewO |
| Legal matter: | Social security law |
| References : | 7100-1-12 |
| Issued on: | December 19, 2012 ( BGBl. I p. 2712 ) |
| Entry into force on: | July 1, 2013 (§ 3 EBV) |
| Last change by: |
Art. 6 G of November 28, 2018 ( Federal Law Gazette I S. 2016, 2022 ) |
| Effective date of the last change: |
January 1, 2019 (Art. 7 G of November 28, 2018) |
| GESTA : | G010 |
| Weblink: | Text of the EBV |
| Please note the note on the applicable legal version. | |
The German remuneration certificate ordinance is a statutory ordinance of the Federal Ministry of Labor and Social Affairs . It regulates the content of a remuneration statement for purposes according to the Social Security Code .
purpose
The ordinance is intended to achieve a “standardized remuneration certificate” “to ensure that the social benefit providers are provided with nationwide uniform information from the certificate. The ordinance not only stipulates a minimum standard for employers for the monthly remuneration statements. The software manufacturers also receive uniform specifications for programming the certification software. "
The remuneration statement itself serves social law purposes. The social security agencies need the information contained in the certificate in order to determine the amount of income-related benefits such as sickness benefits . This differs from the payroll according to Section 108 (1) of the Trade Regulations, which the employer must issue to the employee. The payroll informs the employee about the composition of his pay, the deductions (taxes, social security contributions) and the payment amount.
content
The Remuneration Statement Ordinance consists of three paragraphs.
Section 1 (1) EBV describes the content of a remuneration statement within the meaning of Section 108 (3) trade regulations . Section 1 (2) EBV stipulates whichsalary components of the employee must always be shown in the certificate. Section 1 (3) EBV determines how certain values affect the determination of the total gross wage.
§ 2 para. 1 EBV requires employers to their employees in principle for each accounting period a remuneration statement in writing to give. The employers are exempt from this obligation if there are no changes compared to the last accounting period or only the accounting period itself changes. For data protection reasons , Section 2 (2) EBV allows employeesto blackenthe church tax feature in the remuneration statement.
According to § 3 EBV, the ordinance came into force on July 1, 2013.
Legislation and history
Pursuant to Section 108 Paragraph 3, Sentence 1 of the Trade Regulations, the Federal Ministry of Labor and Social Affairs is empowered to "determine the details of the content and procedure of a remuneration statement that can be used for purposes according to the Social Security Code by means of an ordinance." Interruptions since December 23, 2007. However, with a view to the ELENA procedure , the Federal Ministry initially refrained from issuing an ordinance on remuneration statements. Instead, in 2009 it announced the so-called Remuneration Statement Directive, which came into force on January 1, 2010. This guideline was created in cooperation between the ministry, business representatives and the developers of payroll programs. It defined the minimum standard that a remuneration statement should adhere to. As a mere guideline, however, it was not legally binding.
After the failure of the ELENA procedure, the remuneration certificate ordinance was developed. In terms of content, it is essentially identical to the remuneration statement directive, but unlike the directive, it is legally binding for all employers.
literature
- Working group for economic administration (Ed.): Entgeltbescheinigungsverordnung. Commenting. 2013. Download.
Web links
Individual evidence
- ↑ Bundesrat printed paper 657/12 of October 30, 2012, p. 4.
