Right conditions: 1. January 2006

The accumulation of assets of the employees in Germany is promoted by an employee savings extra pay (ANSpZ). The ANSpZ is a national subsidy for payments in cash, which the employer for the employee puts on (= fortune-effective achievement).

Legal basis

The legal bases of the ANSpZ are in the fifth accumulation of assets law and in the regulation for the execution of the fifth accumulation of assets law.

Requirement on employee savings extra pay

An employee, which refers an income from not-independent work, has requirement on ANSpZ, if its income does not exceed the revenue limit. The revenue limit amounts to

• 17,900 euro with unmarried ones
• 35,800 euro with a Zusammenveranlagung of spouses

The income which can be paid duty is relevant in the calendar year, in which the fortune-effective achievements were put on. The requirement on ANSpZ develops at the end of the calendar year, in which the fortune-effective achievements were put on. The ANSpZ becomes however only the disbursement due

• at the end of the waiting period prescribed for the respective plant form,
• upon expiration in the housing premium act or in the regulation for the execution of the housing premium act closing and repayment periods mentioned,
• with dispatching of the savings agreement for building purposes or
• in the cases of innocuous order.

Obligations of the employer

The employer has to lock a contract on the written request of the employee over the fortune-effective plant of parts of wages. Fortune-effective achievements only then promoted, if the employee can select the kind of the fortune-effective plant and the enterprise or Institut, with which it is to take place, freely.

Height of the employee savings extra pay

The ANSpZ amounts to

• 18 per cent of the following fortune-effective achievements, as far as they do not exceed 400 euro in the calendar year
  • Savings contributions of the employee due to a savings agreement over securities or other fortune participation
  • Expenditures of the employee due to a security sales contract
  • Expenditures of the employee due to a participation agreement ("§ 6) or a participation sales contract

For employees, which have their main domicile in the area specified in article 3 of the agreement contract, a increased extra pay set of 22 per cent steps to the place of the extra pay set of 18 per cent last for the calendar year 2004. Starting from the calendar year 2005 a uniform extra pay set of 18 per cent applies.

• 9 per cent of the following fortune-effective achievements, as far as they do not exceed 470 euro in the calendar year
  • Expenditures of the employee according to the regulations of the housing premium act
  • Expenditures of the employee to the building, to the acquisition, to the development or for the extension of a residential building or a free-hold flat, for the acquisition of a property for the purpose of housebuilding, belegenen belegenen inland, belegenen inland, inland, among other things

Tax and social security-legal treatment of the ANSpZ

The ANSpZ is still considered neither as a taxpayer income in the sense of the income tax act as income, earnings/services or payment (pay) in the sense of the social security and the third book social legislation; it is not considered pertaining to labour law as a component of the wages or content.

Competence of the tax offices

The ANSpZ is determined at request by the tax office responsible for the taxation of the employee after the income. The appointment of the ANSpZ is to be requested regularly with the income tax return. The ANSpZ which can be determined is to be rounded up to the next full amount of euro-. The employee has to place the request after officially prescribed form at the latest up to the expiration of the second calendar year after the calendar year, in which the fortune-effective achievements were put on. The employee has to prove the fortune-effective achievements by a certificate of the institute for plant. The administration of the ANSpZ is incumbent on the tax offices. The employee savings extra pay is paid from the incomes at wage tax.

See also

Housing bonus

Related links

• 5. Accumulation of assets law (legal basis)

Articles in category "Employee savings extra pay"

We found here 1 articles.

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