Difference between the initial declaration (G) and the correction declaration (K)
An initial declaration is always submitted for the first monthly declaration. If changes need to be made subsequently, there are two ways to do this.
- Submitting a correction declaration: The K declaration contains only the difference from the initial declaration that has already been submitted and needs to be corrected. A reduction is indicated by a ‘minus’ sign, an increase by a ‘plus’ sign. The K declaration must not contain the full monthly contribution again!
- Send a new basic declaration: A new G declaration contains the full monthly remuneration and the full compulsory contribution to be reported, and overwrites the previous G declaration
Proportional allocation in cases of multiple employment
Is your employee still employed by one or more other employers?
Important! A proportional allocation is only made if the relevant employment relationships are processed within the same pension scheme. In practical terms, this means that contributions may and must be prorated (reduced) only if the relevant activities are exempt from statutory pension insurance in favour of the SÄV. The total compulsory contribution must not exceed the statutory assessment threshold. You can find specific calculation examples here: Information Sheet for Employers in Cases of Multiple Employment