PeopleSoft Global Payroll for Germany 9.1 PeopleBook

Working with KUG

This chapter provides an overview of Kurzarbeitergeld (KUG) and discusses how to set up KUG processing.

Understanding KUG

When employers must close down part or all of their operations because no work is available, KUG insurance funds are provided for a set period of time by the Bundesagentur für Arbeit (BfA) to prevent permanent terminations or factory closure. KUG funds paid by the BfA cover part of the difference between the normal pay (Solltengeld) and the actual pay (Istentgelt) for employees. In addition, the employer alone has to pay social insurance contributions for a fictive amount based on the difference.

KUG grants are paid by the BfA for a set period of time. Your organization must apply to the BfA for a KUG grant. When the BfA approves the grant, you receive a grant number (Stammnummer) and beginning and ending dates for the grant period (Gewährungszeitraum).

Delivered KUG Elements

These tables describe the earnings, absence takes, and accumulators that are delivered by the PeopleSoft application:

Note. The PeopleSoft system delivers a query that you can run to view the names of all delivered elements designed for Germany. Instructions for running the query are provided in the PeopleSoft Global Payroll PeopleBook.

Delivered KUG Earnings

Global Payroll for Germany uses these earnings to calculate payments for KUG:

Earnings	Description
DE_KU_EKKUG	Pay reduction by KUG.
DE_KU_HKGBA	KUG hours with amount of KUG BA.
DE_KU_HKGKK	KUG hours KG with amount of KUG KK.
DE_KU_HKUG	Normal KUG hours.
DE_KU_KUG	KUG pay.
DE_KU_KUGKK	Sick pay (KG) with the amount of KUG payable by health insurance.
DE_KU_NEBEN	KUG other employer payments.

Delivered KUG Absence Takes

Global Payroll for Germany uses this absence element to calculate payments for KUG:

Absence	Description
DE_AB_M90	KUG absence hours.

Delivered KUG Accumulators

Global Payroll for Germany uses these customer-maintained accumulators to support calculation of KUG payments:

Accumulator	Description
DE_KU_K_BASISK	KUG reducible pay. Includes all earnings affected by KUG reduction, such as salary. Does not include one-time payments or overtime (Mehrarbeit).
DE_KU_K_BASISM	KUG overtime pay. Includes all overtime pay (Mehrarbeit). Does not include one-time payments.
DE_KU_K_BASISN	KUG nonreducible pay. Includes all employer contributions to capital accumulation (VWL) or moneyworth advantage (GWV, geldwerter Vorteil, Sachbezüge). Does not include one-time payments or overtime (Mehrarbeit).
DE_KU_K_NEBENE	Other employer pay. Pay received from an other employer must be added to the actual pay (Istentgelt); this adjustment reduces the difference for the KUG payments. This earning is for positive input only and does not appear in accumulators other than KUG.
DE_KU_K_REDUCT	KUG payment reduction. Payment reduction for KUG reasons. You can override the payment reduction with this accumulator. The elements in the PeopleSoft-delivered accumulator must first be disabled, for example by removing them from the element group.

Setting Up KUG Processing

This section discusses how to set up KUG processing.

You set up KUG processing as follows:

For each employee, enter a KUG benefit group and KUG benefit step on the Tax Card Data page (Global Payroll, Payee Data, Taxes, Maintain Tax Data DEU, Tax Card Data).
Apply for a KUG grant.
Enter the KUG grant number (Stammnummer) and beginning and end dates (Gewährungszeitraum) on the KUG Setup page (Set Up HRMS, Product Related, Global Payroll, Framework, Organizational, Department DEU, KUG Setup).
For each employee, enter KUG time using the KUG absence element (DE_AB_M90).
If KUG and sick time overlap in a KUG period, enter both absences. The system determines if sick time is paid for by the BfA or by health insurance.

Pages Used to Set Up KUG Processing

Page Name	Definition Name	Navigation	Usage
Tax Card Data	GPDE_TX_DATA2	Global Payroll & Absence Mgmt, Payee Data, Taxes, Maintain Tax Data DEU, Tax Card Data	Enter tax card data for an employee.
KUG Setup	GPDE_AL_DEPT4	Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Framework, Organizational, Department DEU, KUG Setup	Enter serial number and beginning and ending dates for a KUG grant.

Setting Up KUG Processing

Access the KUG Setup page (Set Up HRMS, Product Related, Global Payroll, Framework, Organizational, Department DEU, KUG Setup).

Begin Date and End Date

Beginning and ending dates for the KUG grant period (Gewährungszeitraum). These dates are provided by the Bundesagentur für Arbeit.

KUG Ident Number BA

Grant number (Stammnummer) for the KUG grant. This number is provided by the Bundesagentur für Arbeit.

Begin Date and End Date	Beginning and ending dates for the KUG grant period (Gewährungszeitraum). These dates are provided by the Bundesagentur für Arbeit.
KUG Ident Number BA	Grant number (Stammnummer) for the KUG grant. This number is provided by the Bundesagentur für Arbeit.