U2 Levy denotes a statutory reimbursement procedure for the refund of employer expenses related to maternity. Through this procedure, employers can be reimbursed for expenses such as supplementary pay for maternity allowance.
Basics
During maternity leave, female employees receive maternity pay from their health insurance provider. Employers are obliged to provide a supplementary payment to maternity pay under certain conditions.
The U2 levy is used to compensate employers for these financial burdens. Companies pay levy contributions to health insurance funds and receive reimbursement for the corresponding expenses in return.
Legal framework
contribution U2 is based on the Employer Compensation Act (AAG). Unlike the U1 levy, all employers generally participate in this levy scheme.
The process is carried out via the employees' health insurance providers. Reimbursement claims are submitted as part of the electronic reporting procedure.
Classification in payroll
The U2 levy is part of the statutory apportionment procedure within payroll.
- Payroll accounting
- Maternity allowance
- Umlage U1
- Insolvency benefit surcharge (U3)
- Social security contributions
The levy contributions are paid together with the social security contributions via the health insurance funds.
Practical relevance
In practice, contribution U2 is taken into account within the scope of monthly payroll. Employers pay contribution payments and can claim reimbursement of maternity expenses incurred in the event of relevant occurrences.
The entire process is handled via the electronic social security reporting procedure.
Typical sources of error
- Incomplete details on reimbursement applications
- Incorrect allocation of maternity leave periods
- Incorrect illustration of maternity allowance supplements
FAQ
Who participates in the U2 levy?
All employers generally participate in the U2 compensation scheme.
Who reimburses the expenses?
Reimbursement is made through the employees' health insurance funds.
Conclusion
The U2 allowance is a statutory reimbursement scheme for employer expenses related to maternity. This is processed within payroll via the health insurance funds and the electronic social insurance reporting procedure.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
