gross social security salary is the common abbreviation for the social security gross remuneration in the Payroll. It shows the Remuneration, which is relevant for the contribution calculation according to social security regulations.
Social security gross earnings
The starting point for the social security gross amount is the social security Remuneration. This generally includes regular and one-off income from employment.
Whether a specific salary component actually forms part of the gross social security remuneration depends on social security regulations. Certain types of income may be exempt from the contribution-subject Remuneration under the respective statutory conditions.
Can the gross social security earnings differ for each insurance branch?
Yes. The Entgeltbescheinigung Regulation expressly provides that, where applicable, the social security gross remuneration can be reported differently for each branch of insurance.
For the calculation of the Social security contributions therefore the respective applicable social security regulations of the branch of insurance in question are decisive.
Social security gross, Gross pay and tax gross – what is the difference?
The Gross wage basically refers to Remuneration before statutory deductions. Gross social security pay, on the other hand, takes into account the social security treatment of the individual salary components.
The Gross taxable income refers to the taxable gross remuneration. Since tax law and social security law contain different regulations, taxable gross pay and social security gross pay can differ from each other.
In short: Tax gross describes the tax classification of wages – social security gross describes the social security classification.
What role does Contribution assessment ceiling play?
The Contribution assessment limit (BBG) limits the amount of contribution-assessed income taken into account for calculating contributions in the respective branch of insurance.
Remuneration above the relevant Contribution assessment ceiling is no longer used to calculate the contributions for the insurance branch in question.
The Contribution assessment ceiling must therefore be distinguished from the preliminary question of whether a component of remuneration belongs in principle to the social security gross remuneration.
How is social security gross displayed in the Payroll?
In the Certificate of earnings, the social security gross remuneration is shown alongside the taxable earned income and the total gross remuneration.
A distinction can be made here between current and one-off gross social security remuneration and, where applicable, between the individual branches of insurance.
