Payroll: Social Insurance Contributions for Challenged Persons (SVBG)


Special statutory regulations apply to challenged persons working in recognized sheltered workshops according to the German Severely Challenged Persons Act, or in workshops for the blind according to the German Blind Persons Merchandise Act, or at home for one of the aforementioned institutions.

The minimum income threshold per month is based on 20 percent of the reference value.

If the challenged person's remuneration is below the minimum income threshold, then the SI gross (for all SI) is topped up to the minimum income threshold amount. The institution must then pay all SI contributions for the topped-up amount. In the event of a special payment, the institution and the insured person each pay half of the contributions for the special payment.

Special statutory regulations do not apply if the challenged person's remuneration is above the minimum income threshold.

In addition to the minimum income threshold, there is also a minimum PI gross amount based on 80% of the reference value.

If the challenged person's remuneration is below this minimum amount, then the challenged person's PI gross is topped up to this miminum amount. PI contributions for the topped-up amount are paid by the institution and subsequently reimbursed by the state.

Changes in procedure

In the R/3 System, the aforementioned institutions must have individual personnel areas/subareas with a special company number for challenged persons (number starting with 9).

Social insurance contributions for challenged persons (SVBG) are identified by the new SI attribute 07 in the infotype Social Insurance (0013).

In the infotype for the German Data Communications Regulation DUEVO (0020), the number 555 5 5 must be specified for social insurance contributions under SVBG.

PI contributions towards the increase in pension contributions (stored under secondary wage type /36P) can be determined for reimbursement purposes using the wage type statement.