As of 01.01.2009, employers many only submit their reports about wages that are subject to the statutory pension insurance scheme for members of an occupational pension scheme who are in their employment and are exempt from the statutory pension, in electronic form. (Art. 28A para. 10 and 11 SGB IV)
The central office to which employees who are members of occupational pension schemes need to be reported is the DASBV Datenservice für berufsständische Versorgungseinrichtungen GmbH. The DASBV will collect the reports and forward them to the occupational pension scheme. All of the reports need to be furnished with a registration number to make sure that they can be clearly identified. VZWL members who are working for an employer have an 11 or 12-digit registration number. This number is made up of the membership number, the pension scheme's code and a check digit derived from the same. Please ask your employee for their registration number.
If, at the time the report is sent, you do not have a registration number, please use the dummy membership number shown below. In this case, please also provide other relevant information that will allow us to identify the member (name, DOB, sex).
The VZWL's code is 030, the dummy membership number ?0307 and the company number is 39841903.
For more information on the employer reporting procedure, please visit www.dasbv.de
The contributions payable for employed members depend on the wage on which their social security contributions are based. When establishing the above, the income thresholds and contribution rates of the statutory pension scheme apply.
Employed dentists are consequently having to pay 18.6% of their gross wage on which their social security contribution is based every month in 2024.
If their income is higher than the income threshold, they only have to pay the highest rate set out for employees. The highest rate is calculated by multiplying the monthly income threshold by the current contribution rate and, for 2024, amounts to EUR 1,440.30 (EUR 7,550.00 * 18.6%).
Pursuant to Art. 172a SGB VI, employers are required to pay half of the relevant contribution up to the highest pension contribution rate set out for employees.
Example:
Agreed gross monthly wage = EUR 2,500.00
Gross income x Contribution rate = Contribution x 2 = Total amount
EUR 2,500.00 x 9.3 % x 2 = EUR 232.50 x 2 = EUR 465.00
