What is the ratio calculation in YTD import?

The year-to-date (YTD) import for Personio Payroll ensures that all relevant values from your previous provider are recorded and can be correctly reported for your employees on their income tax certificates.

However, if some of your employees receive tax-free but social security-liable payments, the social security contributions calculated on this basis may not be entered on these employees' wage tax certificates. For these values, Personio Payroll requires carry-forward values, which are determined monthly using ratio calculations before totaling. This ratio calculation means that a factor is calculated for each month, taking into account the following references: 

• Tax-free and taxable income
• Remuneration subject to social security contributions and remuneration exempt from social security contributions

This factor must be recalculated each month, as it depends on the respective composition of earnings in the corresponding month. A one-time calculation based on the annual totals is not correct here, as the composition of the remuneration can vary over the months.

In many cases, the previous provider does not provide the values in the required format. This article therefore explains how you can calculate the correct carry-forward values yourself, step by step, using the monthly ratio calculation. We also provide you with a template that simplifies the calculation and automatically determines the annual total from monthly values.

For which fields is the ratio calculation relevant?

The ratio calculation applies to the following seven fields in the YTD template:

• Employee contribution to statutory health insurance, including additional contribution and ratio calculation for the income tax statement
• Employee contribution to statutory nursing care insurance, including ratio calculation for the wage tax certificate
• Employee contribution to pension insurance (actual year) including ratio calculation for the wage tax certificate
• Employer contribution to pension insurance (actual year) including pro rata calculation for the income tax certificate
• Employee contribution to professional pension fund, including ratio calculation for income tax certificate
• Employer contribution to professional pension fund, including ratio calculation for the income tax statement
• Employee contribution to unemployment insurance, including ratio calculation for the wage tax certificate

Perform the ratio calculation

To perform the ratio calculation for the above fields, proceed as follows:

1. Download template: Download the provided calculation template.
2. Compile monthly values: Collect the monthly values for the respective field from the payroll runs of your previous provider.
3. Calculate total amount: Enter the monthly values in the respective month section of the template and follow the instructions in the template. Please note that the final values are calculated automatically from the monthly values and no values need to be entered there.

Please note:
Only take into account the months in which the employment relationship actually existed (example: for employees who joined or leaved during the year).

Upload calculated values to Personio

Once you have calculated the values using the ratio calculation, you can upload them to Personio Payroll. To do this, you need authorizations for payroll for the legal entity for which you want to upload the values. This involves the following steps:

1. Go to payroll and select the appropriate legal entity.
2. Click on the corresponding warning on the overview page.
3. Follow the instructions and download the YTD import template.
4. Copy the calculated final value from the ratio calculation template into the corresponding field in the YTD import template. The following table explains which calculated values belong in which fields. Please note: Copy the values and paste them as "values only" (without formulas) into the YTD import template.
5. Upload the YTD import.

Ratio calculation values and associated fields in the YTD import template

Once you have completed the YTD import template, upload it to Personio Payroll.

Additional information

• Further information on YTD import
• Further information on YTD import for former DATEV users