Levy U2
The German levy U2 - maternity is a procedure for employers to compensate for the financial burdens from maternity leave . Through this equalization procedure, the employers receive all remuneration to be paid under the Maternity Protection Act reimbursed by the health insurance company responsible for the employee . For this purpose, contributions - the levy - are levied from all employers. The legal basis is the Act on Compensation for Employer Expenses for Continued Pay ( Section 7AAG). The U2 levy has been mandatory for all employers since January 1, 2006. Previously, larger employers were excluded from payment of contributions and benefits.
All employees participate in the procedure, including trainees and privately insured employees.
Services
From the U2 procedure, employers receive 100% of the continued payment of wages in the event of individual and general employment bans and 100% of the employer's share of the total social security contribution from the health insurance company responsible for the employee. In addition, during the maternity protection period (generally 6 weeks before the birth and 8 weeks after the birth), they will be reimbursed in full for the maternity allowance they have paid out . The statutes of the health insurance companies may provide for regulations on the flat-rate reimbursement of employer contributions. The health insurances are not allowed to limit the reimbursement as in the U1 procedure .
Contribution contributions
The amount of the contribution is determined by each health insurance company in its statutes as a percentage of the remuneration (contribution rate). The contribution rate is therefore different depending on the health insurance company. The contribution contributions are calculated from the gross earnings up to the assessment ceiling in the statutory pension insurance, except for one-off earnings. The fees are proven with the total social security contributions and are due with them. The employer pays the contribution alone. In 2019, the contribution rates are between 0.14% and 0.88%.
background
Due to a requirement of the Federal Constitutional Court , the legislature was obliged to regulate the imposition of burdens on employers in favor of mothers by December 31, 2005. The court had objected that the earlier non-inclusion of medium-sized and large companies in the pay-as-you-go system ran the risk that these companies would employ fewer women due to possible expenses for the employer contribution to maternity allowance according to § 14 MuSchG.
See also
- Levy U1 - levy due to continued payment of wages in the event of illness
- Allocation U3 - insolvency money allocation
- Pay as you go
swell
- Text of the Expenditure Compensation Act
- Joint circular of the central associations of the health insurance funds on the law on the compensation of employer expenses for continued payment of wages (Expenditure Compensation Act - AAG) - supplement. (PDF; 41 kB) February 13, 2006, accessed December 2, 2010 .
- Query of the contribution, supply and contribution rates of the health insurance funds Online query at the information technology service point of the statutory health insurance (ITSG)
- Query of the U2 levy database on umlage.de, accessed on January 3, 2019
proof
- ↑ Frequently asked questions about the allocation and reimbursement procedure U2. BKK Landesverband Mitte, accessed on September 1, 2017 : "U2 is the contribution for pregnancy and maternity and affects all employees and trainees of an employer that is subject to contributions Statutory Health Insurance."
- ↑ Paul-J. Jansing: Maternity protection and continued payment of wages: Effects of incapacity for work and employment bans under maternity protection law for affected women and employers. (PDF) 2006, accessed on August 9, 2016 ( ISSN 1861-6704 ).
- ^ Order of the Federal Constitutional Court of November 18, 2003 - 1 BvR 302/96