{"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":"2026-08-18T12:32:27","modified_gmt":"2026-08-18T12:32:27","slug":"u2-levy","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/umlage-u2\/","title":{"rendered":"U2 Levy"},"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>U2 Levy<\/strong> denotes a statutory reimbursement procedure for the refund of employer expenses related to maternity.\nThrough this procedure, employers can be reimbursed for expenses such as supplementary pay for maternity allowance.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>W\u00e4hrend der Mutterschutzfristen erhalten gesetzlich krankenversicherte Arbeitnehmerinnen Mutterschaftsgeld von ihrer Krankenkasse. Privat krankenversicherte oder bei einer gesetzlichen Krankenkasse familienversicherte Arbeitnehmerinnen k\u00f6nnen unter bestimmten Voraussetzungen Mutterschaftsgeld vom Bundesamt f\u00fcr Soziale Sicherung erhalten. Arbeitgeber sind unter den gesetzlichen Voraussetzungen verpflichtet, einen Zuschuss zum Mutterschaftsgeld zu leisten.<\/p>\n\n<p>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.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>contribution U2 is based on the <strong>Employer Compensation Act (AAG)<\/strong>. Unlike the U1 levy, all employers generally participate in this levy scheme.<\/p>\n\n<p>The process is carried out via the employees' health insurance providers. Reimbursement claims are submitted as part of the electronic reporting procedure.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Classification in payroll<\/h2>\n<p>The U2 levy is part of the statutory apportionment procedure within payroll.<\/p>\n\n<ul>\n<li><a href=\"\/en\/glossary\/payroll-accounting\/\">Payroll accounting<\/a><\/li>\n<li>Maternity allowance<\/li>\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\n<p>The levy contributions are paid together with the social security contributions via the health insurance funds.<\/p>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n<p>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.<\/p>\n\n<p>The entire process is handled via the electronic social security 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>Incomplete details on reimbursement applications<\/li>\n<li>Incorrect allocation of maternity leave periods<\/li>\n<li>Incorrect illustration of maternity allowance supplements<\/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 U2 levy?<\/h3>\n        <p>All employers generally participate in the U2 compensation scheme.<\/p>\n      <\/div>\n\n<div class=\"snippet info\">\n        <h3>Who reimburses the expenses?<\/h3>\n        <p>Reimbursement is made through the employees' health insurance funds.<\/p>\n      <\/div>\n\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>The U2 allowance is a statutory reimbursement scheme for employer expenses related to maternity.\nThis is processed within payroll via the health insurance funds and the electronic social insurance reporting procedure.<\/p>\n<\/section>\n\n<footer class=\"author\">\n<strong>Author<\/strong><br>\nthe BAS editorial team<br>\n<p class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/p>\n<\/footer>\n\n<p class=\"disclaimer\">\nBrasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n<\/p>","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}]}}