The difference between the initial report (G) and the correction report (K) in the monthly contribution report:
A basic report is always submitted for the first monthly report. If changes need to be made subsequently, there are two ways to do so.
- Send a correction report: The correction report contains only the difference from the previously submitted basic report that needs to be corrected. A reduction is indicated by a “minus” sign, and an increase by a “plus” sign. The correction report must not contain the full monthly contribution again!
- Send a new basic report: A new G-report contains the full monthly remuneration and the full mandatory contribution to be reported and overwrites the previous G-report.
Quota Allocation for Multiple Employment
Is your employee still employed by one or more other employers?
Important! Pro rata adjustment applies only if the relevant employment relationships are accounted for within the same pension system. Specifically, this means that contributions may and must be adjusted (reduced) on a pro rata basis only if the relevant activities are exempt from mandatory statutory pension insurance in favor of the SÄV. The total mandatory contribution must not exceed the statutory assessment limit. You can find specific calculation examples here: Information Sheet for Employers in Cases of Multiple Employment