In this article, you will learn what an AAG contribution statement is, what reimbursements you will receive as an employer and how you can avoid errors in the reporting process.
What are AAG notifications?
About the Expense Equalization Act (AAG)employers are reimbursed part of their expenses for continued payment of remuneration in the event of illness (sickness contribution) and for maternity protection benefits (U2 levy) by the competent health insurance fund. The AAG contribution statement is the application by which this reimbursement is requested from the health insurance company.
| Levy | For what? | reimbursement | Who is participating? |
| U1 | Continued payment of remuneration in the event of illness | between 40 % and 80 % (individual health insurance company) | Only employers with usually no more than 30 employees |
| U2 | Subsidy for maternity benefit, maternity protection pay in case of work prohibition during pregnancy | 100 % | All employers, regardless of company size |
Further information on the levies can be found in our Related articles.
Procedure of the AAG procedure
The AAG procedure is structured as follows:
- The employer automatically transmits the application for reimbursement to the responsible health insurance fund of the employee concerned. This is done via system-tested software or the SV reporting portal. Manual or paper-based application is not permitted.
- The health insurance company compares the application with its own data.
- If the data does not match, the health insurance company reports this immediately with a reason for deviation.
- If there is a match, the health insurance company pays out the reimbursement amount.
AAG messages in Personio Payroll
View AAG notifications
As soon as all settings for the allocation are correctly stored, Personio automatically creates reimbursement requests based on the stored time off in the employee profile.
To view an AAG contribution statement in Personio Payroll, proceed as follows:
- Navigate to the Payroll accounting > reporting.
- Filter by category Refund requests.
- Click View Details.
The detail page also shows the feedback from the health insurance company:
- The application was granted in full.
- The application was partially granted.
- The request could not be granted.
In addition, in the case of a partially granted or rejected application, the reason for the breach is shown.
Modify or cancel applications
If data changes after transmission, Personio Payroll automatically updates the application. The original record is then canceled, and a new contribution statement is created with the updated data. Reasons for a change and cancellation can be:
- Deletion or modification of team calendar.
- Retroactive amendments of remuneration.
Errors, warnings and reasons for deviations
Common mistakes
The following cases often lead to errors in the AAG messages:
| Levy | Description |
| U1 | A period of illness has been recorded for a future date. The dispatch takes place with the release of the month in which the time off occurs. |
| U1 | The first day of the sick period was recorded as the last working day. Check the time off and correct it accordingly. |
| U2 | The salary fields in the time off maternity protection under additional information were not maintained if three months had not yet been fully accounted for (e.g. in the case of new entry or provider change). Further information can be found in our Related articles. |
Reasons for deviations
The health insurance company reports back a deviation code if the application does not match the available data. All 32 deviation codes are listed in the table below:
| Code | Description |
| 01 | Reimbursement rate is not correct. |
| 02 | Reimbursement rate deviating/outside the period of employment. |
| 03 | Reimbursement U1 via RV-BBG-Ost applied for and reduced to RV-BBG-Ost (statute regulation). |
| 04 | Reimbursement U1 via RV-BBG-West and reduced to RV-BBG-West (statute regulation). |
| 05 | reimbursement period partly falls within the receipt of a compensation benefit. |
| 06 | The reimbursement period is partly in the waiting period (28 days since the start of employment). |
| 07 | Reimbursement period partly deviates from the existing EFZ entitlement (e.g. maximum entitlement period exceeded). |
| 08 | Reimbursement requested for the first day of the AU, but on which work was still being done. |
| 09 | Reimbursement period is partly outside the maternity benefit period. |
| 10 | Allowance for maternity benefit not correctly taken into account. |
| 11 | GSV contribution is not included in the reimbursement amount. |
| 12 | GSV contribution is not taken into account in the actual amount of the refund. |
| 13 | Application includes periods that have already been reimbursed. |
| 14 | Features |
| 15 | No participation in the pay-as-you-go procedure for the reimbursement period could be established. |
| 16 | No insurance period/membership can be determined for the employee. |
| 17 | Marginally employed - Responsibility KnappschaftBahn-See (§ 2 (1) AAG). |
| 18 | reimbursement period is time-barred.§ 6 (1) AAG). |
| 19 | work prohibition during pregnancy is not the sole reason for loss of work. |
| 20 | GSV contributions are non-refundable in the case of U1 refunds (statute regulation). |
| 21 | reimbursement period falls entirely within the reference period of a compensation benefit. |
| 22 | The reimbursement period is entirely within the waiting period (28 days since the start of employment). |
| 23 | There is no EFZ entitlement for the refund period (e.g. maximum entitlement period exceeded). |
| 24 | There is no maternity benefit period for the reimbursement period. |
| 25 | The refund period is entirely within an already refunded time period. |
| 26 | The application contains remuneration components that are not refundable. |
| 27 | The peoples is not entitled to reimbursement under the AAG. |
| 28 | There was an absence due to illness of the child. |
| 29 | Refusal on the ground of lack of cooperation (§ 4 (1) AAG). |
| 30 | Participation in the voluntary compensation procedure according to § 12 AAG. |
| 31 | work prohibition during pregnancy is (partly) within a protection period under the MuSchG. |
| 32 | There is no work prohibition during pregnancy. |
FAQ
When is my organization subject to the U1 levy?
The U1 apportionment obligation applies to organizations that usually employ no more than 30 employees. The number of employees in the previous year is decisive: If the limit was not exceeded in at least eight calendar months of the previous year, there will be an obligation to pay the levy from 1 January of the current year. The employer itself is responsible for the examination. For newly founded companies in the current year, the expected number of employees is to be estimated.
For more information, see the Related articles.
When does Personio Payroll automatically create an AAG refund request?
AAG reimbursement requests are automatically created in Personio Payroll as soon as a corresponding time off is entered for an employee (illness for U1 or maternity protection for U2). With the approval, the application is automatically transmitted to the responsible health insurance company.
What happens if an time off changes after the application has been submitted?
Personio Payroll processes subsequent changes automatically. In the event of a change in time off, retroactive recalculation or adjustment of remuneration or employee data, the original application will be cancelled and a new application will be created with the updated data.
My AAG application has been rejected or only partially refunded – what should I do?
Access the feedback details in the tab Reporting . There you will find the deviation code of the health insurance company. Check the absence data and health insurance settings of the employee concerned and initiate a correction if necessary.
What do I have to consider in the AAG procedure for employees in the case of a work prohibition during pregnancy or the maternity protection period?
For employees who are on work prohibition during pregnancy or during the maternity leave period, U2 reimbursement applications are automatically created as soon as the corresponding time off is stored in the employee profile. Employers are reimbursed for expenses via the U2 levy. In the first three months of the live phase with Personio Payroll, it may happen that Personio does not yet have calculation values for maternity protection. In this case, the monthly gross and net remuneration must be entered manually in the time off.
For more information, please see our Related articles.
Can I change the attitude to U1 participation retroactively?
Yes, the discontinuation can be provided with an effective date. In the event of a change in the apportionment obligation at the turn of the year, 1 January must usually be entered as the effective date. Be sure to update the setting in good time before the next billing release so that the change is correctly reflected in the premium calculation.
For more information, please see our Related articles.
How long can I apply for AAG refunds retroactively?
Claims for reimbursement under the AAG become time-barred four years after the end of the calendar year in which the entitlement arose. An entitlement that arose in 2024 will therefore expire on December 31, 2028. Ensure that team calendar visits are recorded in a timely manner to ensure timely submission of requests.
Does the AAG procedure also apply to preliminary payroll accounting or DATEV customers?
No. The AAG procedure with automatic creation and submission of refund requests is only available for Personio Payroll. Customers who use preliminary payroll or DATEV integration must continue to submit AAG applications via their external payroll accountant or directly to the health insurance company.