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In business administration, levy refers to the internal distribution of costs (so-called secondary costs ) using secondary key figures or keys, such as the number of employees, usable area, etc., which are specified for each recipient. The counterpart to the allocation is the internal cost allocation .

A levy also refers to a cost equalization procedure among consumers (e.g. the EEG levy ) or among employers, for example in Germany the employer levies for continued wage payments in the event of illness ( levy U1 ) and maternity leave ( levy U2 ) as well as the winter employment levy financed by employers and employees. In Germany, statutory accident insurance is also financed through a subsequent levy, the contributions of which are set at the end of a calendar year. In addition, there is the insolvency levy , which had to be paid to the employers' liability insurance association until 2008 and from January 1, 2009 is to be paid monthly as a levy U3 together with the social security contributions to the responsible health insurance companies or collection agencies. Further examples are the elderly care contributions in the states of North Rhine-Westphalia, Rhineland-Palatinate, Lower Saxony and Thuringia. According to the judgment of the Federal Constitutional Court of July 17, 2003, the elderly care contributions were qualified as permissible special charges .

A distribution of costs between different levels of government is known as financial equalization .

Pay-as-you-go financing of training and further education in individual countries

In the German construction industry, pay-as-you-go training financing takes place between all companies in the industry. Any more general financing of vocational training through a levy such as the training place fee has long been a controversial political discussion, especially with regard to the fixed cost portion of the training fund . In the German dual vocational training system, training activities are largely carried out directly by employers. Special groups of people also receive public funding, for example short-term training and, if necessary, further professional training measures are financed by the Federal Employment Agency for those returning to work . In general, professional development in Germany is a voluntary effort by the employee or self-employed; An exception is in-company training financed by the employer.

In France, employers with a specified number of employees are obliged to pay a portion of the net wage bill as a contribution for training and further education ( taxe d´apprentissage ), whereby the contribution is lower for small businesses as well as for companies with their own training activities . The effect of the French taxe d'apprentissage is put into perspective by the comparatively low importance of in-company training in France. Another employer contribution is due for housing construction.

In Denmark, pay-as-you-go funding has been in place for vocational training since 1977 ( Arbejdsgivernes Elevrefusion AER).

Subsequent secondary costs

In the case of company allocations, it is also possible to determine the allocation key dynamically based on the costs already posted on the recipient objects. In this case, the costs posted under certain cost types serve as the reference base for calculating the apportionment key.
Example: Allocation of administrative costs to the production areas based on the production costs incurred.

Individual evidence

  1. From 01/01/2009: monthly insolvency payments with social security contributions instead of the previous annual payment to BG. (No longer available online.) Www.personalundwissen.de, January 8, 2009, formerly in the original ; Retrieved February 22, 2009 .  ( Page no longer available , search in web archivesInfo: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.@1@ 2Template: Toter Link / www.personalundwissen.de  
  2. ^ Richard Staudacher: Constitutional admissibility of special charges. Springer, 2004, ISBN 3-540-21263-9 .
  3. a b Interview on the financing of vocational training in the Federal Republic of Germany. (PDF; 56 kB) In: Berufsbildung 13, Europäische Zeitschrift. Cedefop , accessed on 22 February 2009 .
  4. Werner Eichhorst: European social policy between national autonomy and market freedom: The posting of workers in the EU. Campus Verlag, 2000, ISBN 3-593-36629-0 . See footnote 32, p. 102.
  5. Werner Eichhorst, Stefan Profit, Eric Thode: Benchmarking Germany: Labor Market and Employment: Report of the Benchmarking Working Group and the Bertelsmann Foundation. Benchmarking working group, Bertelsmann Stiftung, Springer, 2001, ISBN 3-540-41758-3 . See Table 4, p. 327.
  6. Dietmar Waterkamp: Organizational procedures as a means of design in the education system: An approach to structuring from the perspective of comparative educational science. Waxmann Verlag, 2000, ISBN 3-89325-937-6 . See pp. 156–157.

See also

Web links

Wiktionary: levy  - explanations of meanings, word origins, synonyms, translations