This article explains how you can set up and manage a company pension plan with Personio Payroll.

How do I manage professional pension funds in Personio Payroll?

With Personio Payroll, you can automatically process and communicate the payroll for employees who are members of a professional pension fund. The feature: 

• allows the creation and validation of professional pension fund details in the employee profile.
• communicates and sends DEÜV reports and contribution statements to professional pension funds automatically.
• shows contributions in documents (for example, payslips and payroll accounts).
• generates a SEPA file for company payers to transfer contributions.
• is ITSG-certified!

The following article explains how you can set up and manage contributions to professional pension funds.

Please note:
Not all professional pension fund providers participate in the electronic reporting procedure and automatically receive DEÜV contribution statements. In this case, employers and employees need to report any changes directly, similar to some health insurers.

Product limitations

The feature doesn't support the following:

• Display of the employee's share on the payslip: The feature does not currently cover the explicit disclosure of the employee's contribution to the professional pension fund on the payslip. If the employee, also known as the self-payer, pays the contribution themselves, the employee can't deduct it. For corporate payers, the share is included in the total amount. 
• Other payment methods for corporate payers: The feature currently only covers separate payments for each employee. There is no support for aggregated payments on legal entity, BBNRAS, or permanent establishment level.

Manage contributions to professional pension funds in the employee profile

Attributes for managing professional pension fund contributions

For managing employees in a professional pension fund, the attributes in the pension fund section of the employee profile are relevant. They are supplemented by additional attributes such as the person group key. To ensure that entries are correct, they support validations that indicate errors and provide instructions on how to correct them.

You can find the following attributes in the professional pension fund section of the employee profile:

You also need to take note of the following attributes:

Key to multiple employment and retirement age in professional pension funds

Multiple employment keys and age keys can be stored for the configuration of professional pension funds. These keys are used to correctly reflect the custom regulations of the professional pension funds regarding multiple employment and retirement age. The following tables list the keys and their meanings:

multiple employment

age key

Overview of providers and associated keys

Best Practice: Attributes for professional pension funds

This table shows some common examples of how to set up employees in a professional pension fund. It also shows the changes needed for their attributes. Changes are marked in bold.

Mini-job with statutory health insurance

If the employee pays contributions to a professional pension fund, set the contribution group key for pension insurance to 0 and select a professional pension fund. Only set the attribute for the contribution rate for marginal employees in the professional pension fund if the employee is in a mini-job and is part of a professional pension fund. If the PGS is set to 109, setting this attribute is optional.

Mini-job with private health insurance

If an employee has private health insurance, belongs to a professional pension fund, and works a mini-job, they don't pay social security contributions and their BGRS is 0000. Since PGS 109 is not permitted in this case, change it to 190. This setting (PGS 190, BGRS 0000) is identical to that for working students in the midi-job sector. To specify that mini-job rates apply to the professional pension fund, also set the attribute Contribution rate for marginal employees in the professional pension fund (social insurance group key 190) to Yes.

Working student as a midi-job

Working students who belong to a professional pension fund also have BGRS 0000. This means they can't have PGS 106. This must be changed to 190. To apply the correct midijob calculations, set the Is Midijob attribute to Yes. Don't set the contribution rate for marginal employees in a professional pension fund (social insurance group key 190) to Yes at the same time, as this is inconsistent.

Regular employee at or above the midi-jobs band

For midi-jobs, the following applies:

Above the midi-job band:

Regular employees who are in or above the midi-job band still pay contributions to other social insurances and can keep their PGS of 101. Adjust the BGRS by setting the pension contribution to 0 for those who are members of a professional pension fund.

Add and edit professional pension funds.

To manage professional pension funds, the above attributes need to be correct. See the following steps on how to proceed.

• Go to the Employee profile > Personal info of the relevant employee.
• Click Edit.
• Fill in the necessary attributes correctly. See information about attributes and Best Practice examples.
• Set an effective date and save your entries.

Go to Payroll to check whether the professional pension fund is correct.

Manage supplementary insurance

Employees can add a voluntary supplement contribution, known as higher insurance, to their professional pension fund contributions. This is an individual agreement with the provider. For this reason, you can't calculate this automatically. Once the amount is known, you can add it as a recurring compensation in the Salary tab of the employee profile. Contact your Payroll Specialist to activate the respective recurring compensation for your account.

You can only add higher insurance if the employer pays the contributions to the professional pension fund (company payer). If the employee pays the full contribution themselves, they also cover the additional contribution. This means the employer doesn't deduct it on their payroll.

In payroll

Professional pension funds under the Compliance tab

Under Payroll > Compliance, you can view DEÜV contribution statements and contribution reports for complete payroll periods relating to employee life cycle events.

Professional pension funds in payroll documents

Under Payroll > Documents, you can view information on pension funds in the documents listed below. You can use the SEPA file to transfer contributions to professional pension funds.