Further information on attributes in Personio Payroll

 

This article provides an overview of the attributes that should be stored in every employee profile for successful payroll processing via Personio.

 

Personengruppenschlüssel

Your employees are identified by certain codes for insurance purposes. Apprentices, interns, employees in mini-jobs or on short-term contracts are precisely assigned by means of a list of options. See the overview of available options below:

101 Regular employees subject to mandatory social security contributions Employees subject to full, mandatory social security contributions who do not fall within any other group.
(This also applies to employees who receive a full disability pension and more than €450.00 in pay.)
102 Regular trainees Persons employed under a traineeship contract in accordance with the Vocational Training Act who receive more than €325.00 in pay.
103 Employees in partial retirement Employees subject to mandatory social security contributions who are employed on a part-time basis pre-retirement.
104 Contractors subject to mandatory pension insurance Self-employed persons who work commercially on behalf of and on account of traders, non-profit companies or public-law entities at their own premises according to S. 12(1) Social Security Code IV.
105 Interns Persons subject to mandatory social security contributions who are employed while completing a compulsory pre-studies or post-studies internship (in accordance with effective study or examination regulations).
106 Student interns Students who complete a regular program of studies and are gainfully employed during their studies.
During the semester, they may not work for more than 20 hours per week; during the semester break, they may work full-time. (Alternatively, employment can be limited to a term of less than 3 months.)
107

Persons with a disability working in a recognized workshop or similar institution

Employees with a disability who work in a recognized workshop or similar institution, in a recognized workshop for persons with disabilities during an introductory period, or in vocational training.
108 Recipients of early retirement benefits Persons employed under an early retirement contract.
Subject to mandatory social security contributions except for unemployment insurance.
109

Persons in marginal employment pursuant to S. 8(1)(1) SGB IV (German Social Security Code)

Employees who receive regular monthly pay of less than €450.00 are considered to be in marginal employment (also referred to as "mini-jobs").
Note: Once such employees become subject to mandatory social security contributions when several marginal jobs are aggregated, social insurance group key 101 applies. For trainees, either group key 102 or 121 must be selected.
110 Short-term employees pursuant to S. 8(1)(2) SGB IV Persons who are employed for a period of no more than three months (if working 5 days per week) or 70 working days (if working less than 5 days per week) within a single calendar year are categorized as short-term employees (or also marginally employed).
Note: Short-term employment does not apply where employees work on a professional basis.
111 Persons in youth welfare institutions, vocational training centers or similar institutions for people with a disability Persons who work in vocational training centers or similar institutions for people with a disability or in youth welfare institutions in order to prepare them for gainful employment.
112 Co-working family members in agriculture Persons employed in agriculture who are related to their employer by blood to a maximum of the third degree, by marriage to a maximum of the second degree, or who are foster children of their employer.
113 Part-time farmers Persons with other regular employment outside agriculture who run an agricultural business.
114

Part-time farmers – seasonally employed

Persons who run an agricultural business and are also employed outside agriculture on a fixed-term basis (probably 26 weeks).
116

Recipients of compensation allowance pursuant to FELEG (German law regulating the cessation of agricultural business activities)

Recipients of compensation pursuant to the German law regulating the cessation of agricultural business activities
117

Persons in irregular employment not related to their occupation

 
118

Persons in irregular employment related to their occupation

 
119

Full age pensioners and recipients of other age-related pensions who are subject to mandatory social security contributions

 
120

Full age pensioners and recipients of other age-related pensions who are subject to mandatory social security contributions

 
121

Trainees whose pay does not exceed the low-income earners' limit pursuant to S. 20(3)(1)(1) SGB IV

Employees with a traineeship or apprenticeship contract in accordance with the Vocational Training Act who receive more than €325.00 in pay.
(Note: minimum salary for trainees/apprentices pursuant to S. 17 Vocational Training Act!)
122

Trainees at an external facility

 
123

Persons completing a voluntary social or environmental year or working in the federal volunteer service

 
124

Employees who work from home and not entitled to sick pay

 
127

Disabled persons employed in an integration project following employment at a recognized workshop

 
140

Mariners

 
141

Regular maritime apprentices

 
142

Mariners in partial retirement

 
143

Marine pilots

 
144

Maritime apprentices whose pay does not exceed the low-income earners' limit pursuant to S. 20(3)(1)(1) SGB IV

 
149

Full age pensioners and recipients of other age-related pensions in marine employment who are exempt from mandatory social security contributions

 
150

Full age pensioners and recipients of other age-related pensions in marine employment who are subject to mandatory social security contributions

 
190

Employees who are insured by statutory accident insurance only

 
900

Employees not subject to reporting requirements (e.g. managing shareholders/partners)

Please ensure that the corresponding status determination process has been completed.

 

Type of Health Insurance

There are two types of health insurance in Germany. The Health insurance type attribute is used to specify whether an employee has statutory or private health insurance. See the following overview explaining the difference between statutory and private insurance with regard to the particularities that are relevant to social insurance.

Statutory Health Insurance

In Germany, statutory health insurance is mandatory for paid employees. The health insurance premium is borne by both the employee and the employer, whereby the employer deducts and makes the payment through payroll.

Employees who receive a salary higher than the compulsory insurance threshold/annual earning threshold can decide whether they want to be insured voluntarily with a statutory health insurer, or be in a private insurance. See this article for details on the compulsory insurance threshold.

For employees who continue their insurance through a statutory insurer voluntarily (voluntary contribution payers), the social contribution key is 9 1 1 1. 

Private Health Insurance

Employees who change to a private insurer after they exceed their annual earning threshold pay the contributions to private health and long-term care insurance themselves. You as the employer pay a subsidy contribution to the employee via payroll, namely 50% of the monthly payment that the employee has to make to the insurer. Your subsidy payment is capped at 7.75 % of the income threshold.

Please enter your employee's total contributions in each of the attributes Monthly contribution to private health insurance and Monthly contribution to private long-term care insurance, so that the employer contribution toward private insurance is calculated correctly. Also specify in attribute If private insurance: Paid by whether the total contribution to the insurer is paid by the employee or the employer.

The maximum subsidy toward private nursing care insurance is 1.525 % (in Saxony 1.025 %) of the current earnings threshold.

If the premium for private insurance changes every year, the employee is obliged to submit a current membership certificate to you.

The Social Contribution Key for employees paying into private health and nursing care insurance is 0 1 1 0. Find further information about contribution group keys here.

 

Pension fund

Pension funds pay age, disability and surviving dependants' pensions for the independent professions (such as doctors, pharmacists, architects, lawyers, tax consultants, etc.); these can be exempt from the statutory pension insurance. For the employees in question, select the applicable professional pension fund in attribute Pension fund. Contributions are calculated in the same amount and in the same manner as for the statutory pension insurance (employee and employer share).

For employees who pay into the regular statutory pension insurance, you need to select Not applicable.

 

Besonderes Verhältnis zum Arbeitgeber

This attribute affects how the employee is treated with regard to tax and social insurance requirements. Personio offers the following choices:

  1. No special employee status
  2. Employee is a spouse/partner, etc. or descendant of the employer
  3. Managing shareholder of a GmbH (limited-liability company)

Employees who are directly connected to the employer (2.) or employed as Managing shareholder of a GmbH (3.) can be treated differently with regard to their social insurance and tax. 

If you employ a person in one of these relationships with the employer, we recommend that you initiate a status determination procedure with the Deutsche Rentenversicherung Bund (the German Federal Pension Scheme). This will ensure that a clear decision is made on whether the employment is subject to tax and/or social insurance. Further information on the status determination procedure and request can be found in the form provided by the Deutsche Rentenversicherung Bund

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