{"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":"2026-05-12T10:12:39","modified_gmt":"2026-05-12T10:12:39","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>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.<\/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><a href=\"\/en\/glossary\/mutterschaftsgeld\/\">Maternity allowance<\/a><\/li>\n<li><a href=\"\/en\/glossary\/umlage-u1\/\">Umlage U1<\/a><\/li>\n<li><a href=\"\/en\/glossary\/insolvenzgeldumlage\/\">Insolvency benefit surcharge (U3)<\/a><\/li>\n<li><a href=\"\/en\/glossary\/sozialversicherungsbeitraege\/\">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}]}}