scdsoft SAP HCM News 07/2023
As usual, we proactively inform you about current news and changes related to SAP HCM payroll processing. In addition to the Nursing Care Act (PUEG), the creation of the employer account is also scheduled for July 1, 2023. Furthermore, we would like to draw your attention in advance to a new health insurance certificate application procedure at ITSG.
If you have any questions, your scdsoft contact person is at your service!
Nursing Support and Relief Act (PUEG)
The draft law aims to improve services for those in need of care and their relatives, stabilize health insurance for long-term care, enhance working conditions for professional caregivers, and strengthen digitalization in long-term care.
Impact on Payroll Processing from July 1, 2023
Social Security:
- Increase in the contribution rate for statutory nursing care insurance from 3.05% to 3.40%.
- Increase in the supplementary contribution rate for those without children from 0.35% to 0.60%.
- Introduction of a discount on the nursing care insurance contribution of 0.25% per child from the second child to the fifth child.
- Children up to the age of 25 are included in this count.
- The discount applies exclusively to the employee’s share of the nursing care insurance contribution.
- The special provision for the federal state of Saxony (increased employee contribution rates due to the Day of Repentance and Prayer) remains in place.
- Foster children and adopted children are also to be considered.
As a result, the following contribution rates apply:
| Number of Children | 0* | 1 | 2 | 3 | 4 | 5 |
| Employee Contribution Rate | 2.30% | 1.70% | 1.45% | 1.20% | 0.95% | 0.70% |
| Employer Contribution Rate | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% |
| Total Contribution | 4.00% | 3.40% | 3.15% | 2.90% | 2.65% | 2.40% |
Tax:
The Federal Ministry of Finance plans to implement a modified program schedule for wage payment periods starting from July 1, 2023, to account for the planned increases in contribution rates in nursing care insurance in the income tax calculation.
The increase in the social nursing care insurance contribution rate and the increase in the childless surcharge will be considered. The modified discounts for the second to fifth child will initially not be considered to avoid uncertainties in the income tax calculation (due to potentially missing information about the children to be considered in social nursing care insurance).
The modified program schedule will consider half of the increases for the wage payment period year. Starting no later than September 1, 2023, the new program schedule will be applied.
How does the employer obtain information about employees’ children?
An electronic procedure for retrieving the number of children is planned to be developed. Initially, an employee’s statement should suffice. Once the procedure for collecting and proving the number of children is available for regular operation (expected by April 1, 2025), contribution calculations are planned to be corrected retroactively from July 1, 2023.
Planned Implementation in the SAP HCM System
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Employer Data Record with the Health Insurance Fund (DSAK)
Starting from July 1, 2023, employers are obligated to electronically submit all social insurance reports under the main company number. This is regulated in § 28a Paragraph 3b of the Social Code IV. This means that for each statutory health insurance fund where an employee is covered by social insurance, an employer account must be established. For clear identification, this contribution account is associated with the main company number, which is transmitted when initially registering a new employee. All financial transactions will be processed through the employer account in the future, including recording contribution reports, levies, and payments.
Implementation in SAP HCM:
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New Certificate Application Procedure at ITSG Trust Center
For the application of new health insurance certificates, the old procedure can still be used until July 2023, approximately. From July 2023 onwards, the new procedure must be used. To do so, the applicant must first register in the ITSG registration portal.
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