This article explains what the Year-to-Date (YTD) import is, what data it contains, and how to correctly fill out the import template and upload it to Personio Payroll. 

What is the year-to-date import?

The YTD import contains a list of all pay, tax and social security values accrued by your employees since the beginning of the year. These are also known as presentation values. Since payslip in many areas is based on annual tax and social security values, amounts from months that have already been billed must be taken into account. 

In order for Personio Payroll to ensure correct and complete payslip accounting from the time of the switch, the values from the months of your previous payroll provider must be adopted as carried forward values. 

Please note:
You cannot import historical employee data via the YTD import. Use the appropriate import to do this. For more information, see our article on the topic. 

What are presentation values needed for?

Presentations are decisive for the following calculations and reports:

• Calculation of one-time payments 
• Certificates of wage tax deduction for the total calendar year
• full proof of salary for accident insurance
• Annual reports to social and accident insurance
• Annual tax adjustment

Who should do the YTD import?

We recommend that all customers who switch to Personio Payroll import a YTD. If you decide not to do so, the person responsible for payroll must notify the Personio Payroll Implementation Specialists in writing and confirm that they are aware of the consequences, such as incorrect annual values and reports. 

Please note:
There may be discrepancies when calculating the values if you decide not to import YTD in consultation with our Implementation Specialists. 

Consequences of incorrect or incorrect presentation values

German payslip is based on cumulative annual values. Taxes, social security contributions and notifications are not calculated per month, but always in relation to the entire calendar year. Without correct presentation values, Personio calculates as if the year starts in the month of entry for your Organisation. This leads to errors in all subsequent statements. 

Wrong payroll tax calculation

The payroll tax is calculated using the annual tax formula. If carried forward values are missing, the actual income that has already been taxed in recent months is not taken into account. This can result in too low or high tax deductions and back payments for employees when filing their tax returns. 

Wrong social security contributions

There are annual contribution assessment limits (BBG) for social security. Personio checks whether the cumulative fee has already reached these limits. If presentation values are missing, contributions above the limits will continue to be calculated even though the employee has already exceeded the limits. If the presentation values are incorrect, contributions may also be shown too low. 

For one-off payments in the first quarter, the March clause also applies. Here, Personio checks whether the payments from the previous year can be attributed. If the carried forward values from the previous year are missing, this check cannot be carried out correctly.

Payroll tax certificate (LStB)

A correct income tax certificate can only be created if all carried forward values are complete and error-free. Employers must submit these electronically to the responsible tax office no later than the end of February of the following year. After transmission, a correction is only possible to a limited extent. 

Annual income tax adjustment (LSTja)

The annual payroll tax adjustment is carried out with the December statement. If presentation values are missing, they cannot be calculated correctly. An income tax adjustment that has not been carried out cannot be carried out retrospectively. 

SV annual reports and UV annual report

For every employee subject to social security contributions beyond December 31, an annual report must be submitted with the filing reason 50. This includes the annual salary subject to contributions and directly influences the pension rights of employees. In addition, a UV annual report with the filing reason 92 must be submitted to the responsible accident insurance institutions. 

Data is only provided after the first payroll run

If YTD data is submitted only after the first approved payroll run, this has direct consequences:

1. The affected statements are recalculated and show visible retroactive statements for employees.
2. Since missing carry forward values usually result in too low deductions, employees must reckon with recalculations after the import.
3. Reports that have already been submitted may need to be corrected.

Therefore, provide all necessary data before approving the first payroll run. If your previous provider can create a payroll tax return, upload it while you implement Personio Payroll. 

YTD import with Personio Payroll

Before you begin 

First, make sure that the following requirements are met: 

• Your Organisation uses Personio Payroll for payslip.
• You have access to payroll accounts and settlement documents from your previous payroll provider.

Provide presentation values using the Excel template

To upload the presentation values to Personio using the Excel template, proceed as follows:

Download template

To download the Excel template, do the following:

1. Go to Payroll > Overview.
2. Under Action required, click Add.
3. Click to import.
4. Click Export your template to download the Excel template.
5. Confirm the notice by clicking Download.

Upload an Excel template

1. Go to Payroll > Overview.
2. Under Action required, click Add.
3. Click to import.
4. Upload the file by dropping it into the appropriate box or by clicking Browse files. 

After uploading the file, Personio automatically checks the existing data and validates it. If errors occur, you will receive a corresponding notification and a new file in which the incorrect fields are marked. Download it and complete the data. You can then upload the file again as described above. 

Fill out an Excel template

For each field, the import template includes a clear overview, a reference to the source document, and common mistakes that should be avoided. 

Fill out the template 

1. Prepare data sources: Use payroll accounts and settlement reports from your previous payroll provider as a basis. The data must be available individually for each employee.
2. Accept values: Copy the values from the data sources to the corresponding fields of the import template. You can find a filling guide directly in the file. If there is no value for a field, enter “0" (zero).
3. Upload file: Upload the spreadsheet as described above.

Please note:
Filling out the import template can be complex and time-consuming. If necessary, consult your tax advisor or your previous payroll calculator. 

Note on the March clause

If you go live with Personio Payroll after March, you don't have to fill in the fields marked “previous year.” These are automatically greyed out.

If you start in the months of January to March, check with your Personio Payroll Implementation Specialists whether and how the March clause is relevant for one-off payments during this period. For more information, see our article on the topic.

Understanding validation messages

The YTD import template automatically checks your entries and provides clear error messages. Validation errors are differentiated by type:

• Formatting error: The format you entered does not meet the requirements (e.g. incorrect date format, text instead of number).
• Technical errors: The value you entered violates a business rule (for example, value exceeds a valid limit).

Each error message contains a clear indication of what needs to be corrected and which source document contains the correct value.

Proportional calculation 

What is the ratio calculation in YTD import?

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 carried forward values, which are calculated monthly using the ratio calculation before adding up. 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 free of 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. In this article, you will therefore find an explanation of how you can determine the correct carry forward values yourself step by step using the monthly ratio statement. 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 concerns the following seven fields in the YTD template:

• Employee contribution Statutory health insurance including additional contribution and including ratio calculation for the income tax certificate
• Employee contribution statutory nursing care insurance including the ratio calculation for the income tax certificate
• Employee contribution pension insurance (current year) including ratio calculation for the income tax certificate
• Employer contribution pension insurance (current year) including the ratio statement for the income tax certificate
• Employee contribution professional pension fund including ratio calculation for the income tax certificate
• Employer contribution professional pension fund including ratio calculation for the income tax certificate
• Employee contribution unemployment insurance including the ratio calculation for the income tax certificate

Carry out the ratio calculation

To carry out the ratio calculation for the fields mentioned above, 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. Note that the final values are calculated automatically from the monthly values and that no values have to be entered there.

Please note:
Only take into account the months in which the employment relationship actually existed (example: when joining or termination 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 payroll permissions 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 prompts and download the YTD import template.
4. Copy the calculated final value from the ratio calculation template into the corresponding field of the YTD import template. The following table explains which calculated values belong in which fields. Please note: Copy and paste the values into the YTD import template as “only values” (without formulas).
5. Upload the YTD import

Ratio calculation values and associated fields in the YTD import template

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

FAQ

Do I have to import YTD?

We highly recommend it. For employees with only fixed salaries (e.g. fixed monthly salary), an import of YTD can be omitted if the contribution debt is already fully known at the due date. If you decide not to import YTD, the person responsible for payroll must confirm this in writing. To do this, contact your Personio Payroll Implementation Specialists.

Which payroll account can I use as a basis?

Use the last payroll account available. Example: If you go live in October, you'll need the September payroll account.

Are gross and gross PV gross required for employees who have voluntary statutory insurance?

Yes These fields are required and must be completed. If there is no value or the field is not relevant, enter “0".

Can I leave certain fields empty?

All fields must be completed. If there is no value, enter “0". This also applies to the ratio calculation fields: If the ratio calculation does not apply (standard case), enter “0". If the value is 0, Personio Payroll automatically uses the regular contribution. Therefore, do not enter this manually in addition.

Do I have to check whether the ratio statement applies to my employees?

Yes The ratio calculation is only required in certain situations. Review each employee's circumstances. If the ratio calculation does not apply, enter the full social security contributions.

What do I enter if the ratio calculation does not apply to my employees?

Enter “0". The regular employee contribution is then used automatically. Do not also enter it in the ratio calculation fields to avoid double entry.

What happens if I go live in the months of January to March?

Consult your Personio Payroll Implementation Specialists as to whether and how the March clause is relevant for one-off payments. For more information on the March Clause, read our article on the subject.

Can Personio Payroll Specialists check my YTD template using random samples?

Yes You can request a sample check. To do so, contact our Payroll Support.

Which payroll account upload is actual supported?

The direct payroll account upload actual only supports the DATEV LODAS format. For other payroll calculators, please use the Excel import template.

Does the YTD import also apply to preliminary payroll or DATEV integration?

No. The YTD import is only available for Personio Payroll (Germany). preliminary payroll and external payroll integrations are not supported.