iza-institute-of-labor-economics/gettsim

BUG: Deduction of tax-free employer contributions for Vorsorgeaufwendungen

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Bug description

In the module Vorsorgeaufwendungen, we deduct the employee contributions, where we should deduct employer contributions (e.g. in vorsorgeaufw_alter_y_sn_einfuehrung and in vorsorgeaufw_alter_y_sn).

Problem description

This is probably an approximation as employer and employee contributions are the same for regular jobs. But it is probably wrong for Midijobs.

This website explains the calculation.