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iza-institute-of-labor-economics / gettsim

The GErman Taxes and Transfers SIMulator
https://gettsim.readthedocs.io/
GNU Affero General Public License v3.0
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BUG: Elterngeld net wage should computed using the standard long-term care contribution rates #792

Open MImmesberger opened 2 months ago

MImmesberger commented 2 months ago

Bug description

The Lohnsteuer (necessary to compute the Elterngeld net wage elterngeld_anrechenbares_nettoeinkommen_m) should be calculated using the standard long-term care insurance contribution rate, not the adjusted version for the number of kids.

From @JakobWegmann in #756 :

"wobei die Höhe der Teilbeträge ohne Berücksichtigung der besonderen Regelungen zur Berechnung der Beiträge nach § 55 Absatz 3 und § 58 Absatz 3 des Elften Buches Sozialgesetzbuch bestimmt wird."

JakobWegmann commented 2 months ago

For the sake of completeness: Not only the number of children (§ 55 Absatz 3) is relevant, but also the state of residence(§ 58 Absatz 3).

And to my understanding of the law (§ 2e Absatz 2 Satz 2 Punkt 2b)), the kassenabhängige Krankenversicherungszusatzbeitrag should be used (as it is implemented right now), but I don't find it as an input variable in the application forms. So I presume in real life mean_zusatzbeitrag is used.