{"id":4047,"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=4047"},"modified":"2026-09-07T11:27:12","modified_gmt":"2026-09-07T11:27:12","slug":"u2-levy","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/umlage-u2\/","title":{"rendered":"U2 Levy"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>U2 Levy<\/strong> is a statutory compensation procedure for employers. It serves to reimburse certain employer expenses under the Maternity Protection Act, in particular the allowance for Maternity allowance and the remuneration during employment prohibitions. The legal basis is the Expenditure Compensation Act (AAG).<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is the U2 levy?<\/h2>\n\n  <p>Under the U2 procedure, employers are financially relieved of certain expenses incurred due to statutory maternity leave regulations.<\/p>\n\n  <p>The funds required for this are raised through a separate levy on the employers participating in the compensation scheme.<\/p>\n<\/section>\n\n<section id=\"erstattung\">\n  <h2>What expenses are reimbursed under U2?<\/h2>\n\n  <p>The U2 compensation includes in particular:<\/p>\n\n  <ul>\n    <li>The subsidy paid by the employer towards Maternity allowance<\/li>\n    <li>maternity pay paid during employment prohibitions<\/li>\n    <li>certain employer contributions relating to maternity pay<\/li>\n  <\/ul>\n\n  <p>The Act on Equalisation of Employers' Contributions generally provides for full reimbursement of these employer expenses.<\/p>\n<\/section>\n\n<section id=\"teilnahme\">\n  <h2>Who takes part in the U2 procedure?<\/h2>\n\n  <p>Unlike with the U1 procedure, participation in U2 is generally not limited to employers with a specific maximum number of employees.<\/p>\n\n  <p>This means that larger employers can also be subject to the U2 procedure. Statutorily regulated exceptions remain unaffected.<\/p>\n<\/section>\n\n<section id=\"finanzierung\">\n  <h2>How is the U2 levy funded?<\/h2>\n\n  <p>The funds for the U2 procedure are financed by levy contributions from the participating employers.<\/p>\n\n  <p>The levy is charged as a percentage of a legally defined remuneration basis. The rate of the levy is determined by the respective Health insurance fund in accordance with its articles of association and may therefore vary.<\/p>\n<\/section>\n\n<section id=\"krankenkasse\">\n  <h2>What role does Health insurance fund play?<\/h2>\n\n  <p>The Krankenkassen carry out the U2 compensation procedure. The employer pays the levy and can submit an application for reimbursement if there is a reimbursable circumstance.<\/p>\n\n  <p>Refunds are made upon application by the competent Health insurance fund.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>U1, U2 and U3 \u2013 what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/1-u-1-levy\/\">Umlage U1<\/a> concerns the compensation of certain employer expenses in the event of illness-related Continued remuneration and applies only to employers who meet the statutory requirements.<\/p>\n\n  <p>The U2 levy affects certain employer expenses under the Maternity Protection Act. The <a href=\"\/en\/glossary\/insolvency-contributions\/\">Insolvency benefit surcharge (U3)<\/a> in turn serves to finance the insolvency benefit.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> U1 covers sickness, U2 certain maternity leave expenses, and U3 the financing of insolvency pay.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/1-u-1-levy\/\">Umlage U1<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/insolvency-contributions\/\">Insolvency benefit surcharge (U3)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/social-security-contributions\/\">Social security contributions<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4047","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4047","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=4047"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}