{"id":4046,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4046"},"modified":"2026-09-01T21:24:03","modified_gmt":"2026-09-01T21:24:03","slug":"1-u-1-levy","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/umlage-u1\/","title":{"rendered":"Umlage U1"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ol>\n<li><a href=\"#einleitung\">Definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Legal framework<\/a><\/li>\n<li><a href=\"#einordnung\">Classification<\/a><\/li>\n<li><a href=\"#praxis\">Practice<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ol>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>Umlage U1<\/strong> bezeichnet ein gesetzliches Ausgleichsverfahren f\u00fcr Arbeitgeber. \n\u00dcber dieses Verfahren erhalten teilnehmende Arbeitgeber eine teilweise Erstattung der Aufwendungen, die durch die Entgeltfortzahlung im Krankheitsfall entstehen.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>If employees fall ill and are unable to work, employers are obliged to continue paying their wages for a specified period. This obligation arises from the statutory regulations on continued remuneration.<\/p>\n\n<p>The U1 levy is intended to provide financial relief for smaller employers. Through regular levy contributions to the health insurance funds, companies can receive reimbursement for a portion of the costs incurred during periods of illness.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>Die Umlage U1 basiert auf dem <strong>Employer Compensation Act (AAG)<\/strong>. Employers who meet the statutory requirements are obliged to participate in this pooled funding arrangement.<\/p>\n\n<p>The procedure is carried out via the respective health insurance providers of the employees. Employers pay levy contributions and can, in return, submit claims for reimbursement of wage continuation costs incurred.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Classification in payroll<\/h2>\n<p>The U1 levy is part of the statutory offsetting procedure in payroll accounting.<\/p>\n\n<ul>\n<li><a href=\"\/en\/glossary\/payroll-accounting\/\">Payroll accounting<\/a><\/li>\n<li>Wages continuation<\/li>\n<li>Apportionment method<\/li>\n<li><a href=\"\/en\/glossary\/u2-levy\/\">U2 Levy<\/a><\/li>\n<li><a href=\"\/en\/glossary\/insolvency-contributions\/\">Insolvency benefit surcharge (U3)<\/a><\/li>\n<\/ul>\n\n<p>The correct calculation and reporting of apportioned contributions take place as part of the monthly payroll.<\/p>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n<p>In practice, levied contributions are together with the <a href=\"\/en\/glossary\/social-security-contributions\/\">Social security contributions<\/a> paid to the health insurance companies.\nIn cases of continued pay due to illness, the employer can subsequently claim reimbursement.<\/p>\n\n<p>The process is generally handled digitally via the electronic social insurance reporting procedure.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\">\n<ul>\n<li>Incorrect allocation of levy obligations<\/li>\n<li>Incomplete details on reimbursement applications<\/li>\n<li>Incorrect calculation of continued remuneration<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n\n<div class=\"snippet info\">\n        <h3>Who participates in the U1 levy?<\/h3>\n        <p>The pay-as-you-go system is primarily aimed at smaller employers. The participation requirements are regulated by law.<\/p>\n      <\/div>\n\n<div class=\"snippet info\">\n        <h3>Who carries out the U1 levy?<\/h3>\n        <p>The procedure is carried out through the employees' health insurance providers.<\/p>\n      <\/div>\n\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>The U1 levy is a statutory compensation scheme that supports employers with the costs of continued pay in cases of illness.\nCorrect implementation occurs within the payroll process and the social security reporting procedure.<\/p>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4046","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4046"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}