{"id":4044,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&p=4044"},"modified":"2026-09-07T11:02:10","modified_gmt":"2026-09-07T11:02:10","slug":"gross","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/sv-brutto\/","title":{"rendered":"gross social security salary"},"content":{"rendered":"
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gross social security salary<\/strong> is the common abbreviation for the social security gross remuneration<\/strong> in the Payroll. It shows the Remuneration, which is relevant for the contribution calculation according to social security regulations.<\/p>\n <\/div>\n<\/section>\n\n

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Social security gross earnings<\/h2>\n\n

The starting point for the social security gross amount is the social security Remuneration. This generally includes regular and one-off income from employment.<\/p>\n\n

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.<\/p>\n<\/section>\n\n

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Can the gross social security earnings differ for each insurance branch?<\/h2>\n\n

Yes. The Entgeltbescheinigung Regulation expressly provides that, where applicable, the social security gross remuneration can be reported differently for each branch of insurance.<\/p>\n\n

For the calculation of the Social security contributions<\/a> therefore the respective applicable social security regulations of the branch of insurance in question are decisive.<\/p>\n<\/section>\n\n

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Social security gross, Gross pay and tax gross \u2013 what is the difference?<\/h2>\n\n

The Gross wage<\/a> 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.<\/p>\n\n

The Gross taxable income<\/a> 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.<\/p>\n\n

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In short:<\/strong> Tax gross describes the tax classification of wages \u2013 social security gross describes the social security classification.<\/p>\n <\/div>\n<\/section>\n\n

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What role does Contribution assessment ceiling play?<\/h2>\n\n

The Contribution assessment limit (BBG)<\/a> limits the amount of contribution-assessed income taken into account for calculating contributions in the respective branch of insurance.<\/p>\n\n

Remuneration above the relevant Contribution assessment ceiling is no longer used to calculate the contributions for the insurance branch in question.<\/p>\n\n

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.<\/p>\n<\/section>\n\n

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How is social security gross displayed in the Payroll?<\/h2>\n\n

In the Certificate of earnings, the social security gross remuneration is shown alongside the taxable earned income and the total gross remuneration.<\/p>\n\n

A distinction can be made here between current and one-off gross social security remuneration and, where applicable, between the individual branches of insurance.<\/p>\n<\/section>\n\n

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Related terms<\/h2>\n\n