Calculation question

Question

Calculation question

dazzah87 opened this issue a year ago · 8 comments

I'm trying to wrap my head around this but can't come up with an answer so I thought I'd just mention this here.

The following applies:
TV-Dataport
E12, Stufe 3
VBL-Ost
Jahressonderzahlung yes
Entgeltgruppenzulage yes
Steuerjahr 2023
Steuerklasse 4
Geburtsjahrt 1987
Bundesland Brandenburg
Kinder/Kinderfreibetrag 1
Kirchensteuer no
Rentenversicherung Gesetzlich
Krankenversicherung Gesetzlich
Krankenversicherungszsg. 1,2% (Techniker Krankenkasse)

Even though it's just a tiny difference at the end (proposed netto 2.866,95 € vs actual netto 2.866,37 €), I wonder where the difference exactly comes from. Do you have an idea?

Answer 1 · 2023-10-23T19:43:58.000Z

I see some discrepancies in the Krankenversicherung. Are you sure that the Krankenversicherungszsg. is 1,2%?

Answer 2 · 2023-10-23T20:04:26.000Z

You got an interesting paycheck: 7.3% of (4 554.75 €) = 332.49675 €
Adding Krankenversicherungszsg: (7.3+1.2/2)% => 7.9% of (4 554.75 €) = 359.82525 €

Answer 3 · 2023-10-24T05:09:41.000Z

I see some discrepancies in the Krankenversicherung. Are you sure that the Krankenversicherungszsg. is 1,2%?

https://www.tk.de/vertriebspartner/faq/beitragsuebersicht/beitraege/beitragssaetze-2065858

Answer 4 · 2023-10-24T16:18:28.000Z

Still 7.9% of (4 554.75 €) = 359.82525 €, this is the result of the calculator as well. I am not sure why do you have 332,70 € on your paycheck. It would be great to know how did they come to this result.

Answer 5 · 2023-10-25T18:28:01.000Z

Probably because of this:

Gesamtbrutto 4.721,50
Zusatzversorgung (Hinzurechnung Steuer) -200,66 (VBL Ost)

Steuerbrutto, laufende Bezüge 4.520,84

Zusatzversorgung (Hinzurechnung SV) -163,91 (VBL Ost)

Krankenversicherungsbrutto 4.557,59

7,3% of 4.557,59 = 332,70

I believe this may fall under "Im öffentlichen Dienst muss der Arbeitnehmer auf die Umlage des Arbeitsgebers zur Zusatzversorgung (ZV) Beiträge zur Sozialversicherung zahlen. Die genaue Höhe ist auf der Gehaltsabrechnung im Feld ZV-SV-Hinz-Betrag (Hinzurechnungsbetrag Sozialversicherung) ausgewiesen. Die ZV-Umlage des Arbeitgebers ist somit Bestandteil des sozialversicherungspflichtigen Entgelts."

Answer 6 · 2024-05-29T21:43:39.000Z

Hi, I also have "VBL-Ost" and have the same small discrepancy in the calculator in comparison with my paycheck (not [only] the " Zusatzbeitrag zur Krankenversicherung"). By the way: there are two lines in my paycheck: one for the regular 7,3% "Krankenversicherung" (KV), one for the "Zusatzbeitrag" (ZB) (in dazzah87's case 1,2% / 2 = 0,6 %). Maybe @dazzah87 has missed that second line on the paycheck?

However, it seems that the "umlage" (in TVData/blob/main/prv/vbl-east/Meta.csv) is not recognised properly.
The calculator seems to take 1,00%, though it should be 1,06%.
That makes exactly the difference between the calculated "Sozialver. Bruttogehalt" and the corresponding value on my Paycheck (and dazzah87's example as well). The rest is a consequential calculation error due to the wrong "Sozialver. Bruttogehalt".

Answer 7 · 2024-06-22T19:28:09.000Z

@Tekergo-T is this something you could fix, please?

Answer 8 · 2024-07-28T09:08:29.000Z

Thank you for the feedback. Can you provide me a correct example, so I can double check the calculations.