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Commentary

2.2.3 Part month calculations of social insurance

Germany

See 2.1.3 for part month income tax calculations.

Part month calculations must be carried out when withholding social insurance contributions for:

  1. Ìý

    •ÌýÌýÌýÌý mid-month starters and leavers

  2. Ìý

    •ÌýÌýÌýÌý for those with leave of absence (eg due to military service)

  3. Ìý

    •ÌýÌýÌýÌý at the beginning

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