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<h3>Social plan in instalments</h3>
<div>From 2026, a social plan can also be billed in instalments. </div><div><br>A social plan is paid out to the employee in partial payments. In order to correctly determine the wage tax, the total gross amount of the social plan must be known. </div><div><br></div><div>For a salary type with the wage tax liability " 67 par. 8 lit. f (social plans)" in the field "Payroll tax (acc. to EStG)", it is possible to store the total gross amount of the social plan in the field "Additional amount" when entering the wage type in gross entry or as a fixed date salary type. The monthly partial payment is stored in the field "Amount". </div><div><br></div><div>If a value is specified in the additional amount, the total payroll tax according to  67 par. 8 lit. (Income Tax Act) is determined based on this value and the factored share for the partial payment paid out is taken into account in the current month. SI and income-related expenses cannot be taken into account for the determination of the payroll tax in this option. They are included in the subsequent determination of the corresponding assessment basis. The assessment basis is determined separately factored to the total gross.<br></div><div><br></div><div>If there are two social plan wage types with different activities abroad (e.g. domestic + DTT), the upper limit is distributed proportionately. The social insurance is also distributed proportionately.</div><div><br></div>
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