Levy U3
The levy U3 (insolvency money levy) is a monthly levy to be paid by employers in Germany, through which the funds for the payment of insolvency money are raised. Insolvency benefits are paid to employees who have not received any wages due to the insolvency of their employer. The insolvency levy must be paid by all employers who are capable of bankruptcy , regardless of how many employees they employ. Private households do not have to pay a levy. The charge is from the collection point , which is also the total social contribution feeding (insurance company) as a certain percentage of the pension insurance gross earnings of (2016: 0.06% 0.12%, 2017:: 0.09% since 2018) worker fed and forwarded to the Federal Employment Agency . In the contribution statement, the contribution must be specified under the contribution group code 0050.
The levy for the insolvency money is a third levy to be borne by the employers in addition to the levies U1 and U2 , which offset the employer's expenses for continued remuneration in the event of illness and maternity. This is why the name U3 has become widespread, although it is not an official name.
Legal basis
The legal basis for the levying of the levy are § 358 to 362 SGB III and the respective ordinance setting the levy rate for insolvency money.
Employers not liable to pay contributions
The federal government, the federal states, the municipalities as well as the corporations, foundations and institutions under public law whose assets are not subject to insolvency proceedings are exempt from the levy, as are legal entities under public law in which the federal government, a state or a Municipality ensures solvency by law; Private households are also excluded from the levy.
The Federal Social Court clarified the following in a judgment of October 23, 2014 (B 11 AL 6/14 R):
Condominium associations cannot be used to pay an insolvency levy for the employees (caretakers, cleaners, etc.) they work for the proper maintenance and repair of the common property. The reason: It is legally excluded that an insolvency procedure takes place over the administrative assets of apartment owners' associations. This means that there can be no claims for payment of insolvency money to employees.
Amount of the contribution
| Levy U3 | ||
|---|---|---|
| year | sentence | Q |
| 2009 | 0.10% | |
| 2010 | 0.41% | |
| 2011 | 0.00% | |
| 2012 | 0.04% | |
| 2013 | 0.15% | |
| 2014 | 0.15% | |
| 2015 | 0.15% | |
| 2016 | 0.12% | |
| 2017 | 0.09% | |
| 2018 | 0.06% | |
| 2019 | 0.06% | |
| 2020 | 0.06% | |
The contribution is to be paid in the amount of a certain percentage (contribution rate) of the wage according to which the contributions to the statutory pension insurance for the employees and trainees are calculated. It is therefore capped by the income threshold of the pension insurance. A separate calculation procedure applies within the sliding zone . In the case of employees who are exempt from or are exempt from pension insurance, the relevant remuneration is that according to which the pension insurance contributions would have to be calculated in the event of mandatory pension insurance.
Collection procedure
As with the U1 and U2 , the insolvency levy is borne solely by the employer. It is due with the total social security contribution. The levy, together with the total social security contribution, is to be paid monthly on the third-last bank day of the current month via the health insurance companies as collection points. The collection points pay the levy to the Federal Employment Agency .
In the case of marginally employed persons (450 EUR jobs and short-term employment), the contribution rate together with the flat-rate taxes and the contributions U1 and U2 is paid to the mini-job center at the Deutsche Rentenversicherung Knappschaft-Bahn-See .
If the contribution is not paid punctually on the due date, late payment surcharges in the amount of 1% will be due for each commenced month of late payment.
history
Until the end of 2008, the allocation was levied as an external task by the accident insurance institutions, which reimbursed the Federal Agency for the expenses for the insolvency money. The determination and calculation of the allocation was carried out by the accident insurance institutions at the end of a calendar year on the basis of the previous year's expenses of the Federal Employment Agency and the previous year's remuneration of the employees. The accident insurance institutions had to pay quarterly discounts to the Federal Employment Agency. The levy collection by the accident insurance institutions took place differently, z. B. quarterly, half-yearly or once a year.
The U3 levy was introduced through the Accident Insurance Modernization Act of October 30, 2008 with effect from January 1, 2009.
See also
- Levy U1 - levy due to continued payment of wages in the event of illness
- Allocation U2 - maternity allowance allocation
Individual evidence
- ↑ http://www.lohn-info.de/insolvenzgeldumlage.html
- ↑ § 360 SGB III in the version of Article 2 No. 1 of the Second Act to Amend the Seventh Book of the Social Code, Federal Law Gazette I, pp. 2447, 2448
- ↑ § 1 InsoGeldFestV 2016
- ↑ Insolvency Payments Rate Ordinance 2017 ( BGBl. 2016 I p. 2211 )
- ↑ Insolvenzgeldumlagesatzverordnung 2018 ( Federal Law Gazette 2017 I p. 3458 )
- ↑ Insolvenzgeldumlagesatzverordnung 2019 ( BGBl. 2018 I p. 1700 )
- ↑ Insolvenzgeldumlagesatzverordnung 2020 ( BGBl. 2019 I p. 1413 )
- ↑ See the Federal Government's justification for a draft law to modernize statutory accident insurance (Accident Insurance Modernization Act - UVMG) of May 8, 2008, Bundestag printed matter 16/9154, p. 25
- ↑ Art. 3 UVMG v. October 30, 2008 ( BGBl. I p. 2310 )