diff --git a/src/_gettsim/social_insurance_contributions/eink_grenzen.py b/src/_gettsim/social_insurance_contributions/eink_grenzen.py index ee63f2a94..66e826327 100644 --- a/src/_gettsim/social_insurance_contributions/eink_grenzen.py +++ b/src/_gettsim/social_insurance_contributions/eink_grenzen.py @@ -9,7 +9,9 @@ def minijob_grenze_unterscheidung_ost_west( wohnort_ost: bool, sozialv_beitr_params: dict ) -> float: - """Select the income threshold depending on place of living. + """Minijob income threshold depending on place of living (East or West Germany). + + Until 1999, the threshold is different for East and West Germany. Parameters ---------- @@ -34,7 +36,10 @@ def minijob_grenze_unterscheidung_ost_west( params_key_for_rounding="sozialv_beitr", ) def minijob_grenze_einheitlich(sozialv_beitr_params: dict) -> float: - """Select the income threshold depending on place of living. + """Minijob income threshold depending on place of living. + + From 2000 onwards, the threshold is the same for all of Germany. Until September + 2022, the threshold is exogenously set. Parameters ---------- @@ -53,8 +58,8 @@ def minijob_grenze_einheitlich(sozialv_beitr_params: dict) -> float: params_key_for_rounding="sozialv_beitr", ) def minijob_grenze_from_minimum_wage(sozialv_beitr_params: dict) -> float: - """Obtains marginal job threshold since 10/2022. Since then, it is calculated from - the statutory minimum wage. + """Minijob income threshold since 10/2022. Since then, it is calculated endogenously + from the statutory minimum wage. Parameters ---------- @@ -74,7 +79,7 @@ def minijob_grenze_from_minimum_wage(sozialv_beitr_params: dict) -> float: def geringfügig_beschäftigt(bruttolohn_m: float, minijob_grenze: float) -> bool: - """Check if individual earns less than marginal employment threshold. + """Individual earns less than marginal employment threshold. Marginal employed pay no social insurance contributions. @@ -102,7 +107,7 @@ def in_gleitzone( geringfügig_beschäftigt: bool, sozialv_beitr_params: dict, ) -> bool: - """Check if individual's income is in midi-job range. + """Individual's income is in midi-job range. Employed people with their wage in the range of gleitzone pay reduced social insurance contributions. @@ -366,12 +371,13 @@ def midijob_bemessungsentgelt_m_ab_10_2022( minijob_grenze: float, sozialv_beitr_params: dict, ) -> float: - """Total income subject to social insurance contributions for employers a and - employees for midijob since October 2022. In the law, the considered income is - referred to as "beitragspflichtige Einnahme". + """Total income subject to social insurance contributions for midijobs since October + 2022. + + In the law, the considered income is referred to as "beitragspflichtige Einnahme". - Beitragspflichtige Einnahme is the reference income for midijobs subject - to employer and employee social insurance contribution. + Beitragspflichtige Einnahme is the reference income for midijobs subject to employer + and employee social insurance contribution. Legal reference: Changes in § 20 SGB IV from 01.10.2022 diff --git a/src/_gettsim/social_insurance_contributions/ges_krankenv.py b/src/_gettsim/social_insurance_contributions/ges_krankenv.py index 9177f1b2a..69506582f 100644 --- a/src/_gettsim/social_insurance_contributions/ges_krankenv.py +++ b/src/_gettsim/social_insurance_contributions/ges_krankenv.py @@ -11,6 +11,8 @@ def ges_krankenv_beitr_arbeitnehmer_m_vor_midijob( ) -> float: """Employee's public health insurance contribution. + Before Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -53,6 +55,8 @@ def ges_krankenv_beitr_arbeitnehmer_m_mit_midijob( # noqa: PLR0913 ) -> float: """Employee's public health insurance contribution. + After Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -100,6 +104,8 @@ def ges_krankenv_beitr_arbeitgeber_m_vor_midijob( ) -> float: """Employer's public health insurance contribution. + Before Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -144,6 +150,8 @@ def ges_krankenv_beitr_arbeitgeber_m_mit_midijob( ) -> float: """Employer's public health insurance contribution. + After Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -189,7 +197,7 @@ def ges_krankenv_beitr_arbeitgeber_m_mit_midijob( def ges_krankenv_zusatzbeitr_satz_from_sonderbeitr_satz( sozialv_beitr_params: dict, ) -> float: - """Health insurance top-up rate until December 2014. + """Health insurance top-up (Zusatzbeitrag) rate until December 2014. Parameters ---------- @@ -212,7 +220,7 @@ def ges_krankenv_zusatzbeitr_satz_from_sonderbeitr_satz( def ges_krankenv_zusatzbeitr_satz_from_mean_zusatzbeitrag( sozialv_beitr_params: dict, ) -> float: - """Health insurance top-up rate since January 2015. + """Health insurance top-up rate (Zusatzbeitrag) since January 2015. Parameters ---------- @@ -234,9 +242,9 @@ def ges_krankenv_zusatzbeitr_satz_from_mean_zusatzbeitrag( def ges_krankenv_beitr_satz_arbeitnehmer( sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance, just a basic split - between employees and employers. Incorporates regime changes regarding different - values across insurers (pick "official" mean) and same contribution rate for all. + """Employee's health insurance contribution rate until June 2005. + + Basic split between employees and employers. Parameters ---------- @@ -258,10 +266,10 @@ def ges_krankenv_beitr_satz_arbeitnehmer( def _ges_krankenv_beitr_satz_arbeitnehmer_jahresanfang( sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance for the beginning - of a year, just a basic split between employees and employers. Incorporates - regime changes regarding different values across insurers (pick "official" mean) - and same contribution rate for all. + """Employee's health insurance contribution rate for the beginning of the year until + June 2005. + + Basic split between employees and employers. Parameters ---------- @@ -290,11 +298,11 @@ def ges_krankenv_beitr_satz_mean_kassenspezifisch_zusatzbeitrag_nur_arbeitnehmer ges_krankenv_zusatzbeitr_satz: float, sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance. + """Employee's health insurance contribution rate. - The contribution rates consists of a general rate (split equally between employers - and employees, differs across sickness funds) and a top-up rate, which is fully paid - by employees. + From July 2005 until December 2008. The contribution rates consists of a general + rate (split equally between employers and employees, differs across sickness funds) + and a top-up rate, which is fully paid by employees. Parameters ---------- @@ -325,12 +333,11 @@ def ges_krankenv_beitr_satz_mean_kassenspezifisch_zusatzbeitrag_nur_arbeitnehmer ges_krankenv_zusatzbeitr_satz: float, sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance at the beginning of the - year. + """Employee's health insurance contribution rate at the beginning of the year. - The contribution rates consists of a general rate (split equally between employers - and employees, differs across sickness funds) and a top-up rate, which is fully paid - by employees. + From July 2005 until December 2008. The contribution rates consists of a general + rate (split equally between employers and employees, differs across sickness funds) + and a top-up rate, which is fully paid by employees. Parameters ---------- @@ -361,11 +368,11 @@ def ges_krankenv_beitr_satz_einheitlich_zusatzbeitrag_nur_arbeitnehmer( ges_krankenv_zusatzbeitr_satz: float, sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance. + """Employee's health insurance contribution rate. - The contribution rates consists of a general rate (split equally between employers - and employees, same for all sickness funds) and a top-up rate, which is fully paid - by employees. + From January 2009 until December 2018. The contribution rates consists of a general + rate (split equally between employers and employees, same for all sickness funds) + and a top-up rate, which is fully paid by employees. Parameters ---------- @@ -394,12 +401,11 @@ def ges_krankenv_beitr_satz_einheitlich_zusatzbeitrag_nur_arbeitnehmer_jahresanf ges_krankenv_zusatzbeitr_satz: float, sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance at the beginning of the - year. + """Employee's health insurance contribution rate at the beginning of the year. - The contribution rates consists of a general rate (split equally between employers - and employees, same for all sickness funds) and a top-up rate, which is fully paid - by employees. + From January 2009 until December 2018. The contribution rates consists of a general + rate (split equally between employers and employees, same for all sickness funds) + and a top-up rate, which is fully paid by employees. Parameters ---------- @@ -429,9 +435,9 @@ def ges_krankenv_beitr_satz_zusatzbeitrag_arbeitnehmer_paritätisch( ges_krankenv_zusatzbeitr_satz: float, sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance. + """Employee's health insurance contribution rate. - Zusatzbeitrag is split equally between employers and employees. + Since 2019. Zusatzbeitrag is split equally between employers and employees. Parameters ---------- @@ -456,8 +462,7 @@ def ges_krankenv_beitr_satz_zusatzbeitrag_arbeitnehmer_paritätisch_jahresanfang ges_krankenv_zusatzbeitr_satz: float, sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employees for health insurance at the beginning of the - year. + """Employee's health insurance contribution rate at the beginning of the year. Zusatzbeitrag is now split equally between employers and employees. @@ -483,7 +488,9 @@ def ges_krankenv_beitr_satz_zusatzbeitrag_arbeitnehmer_paritätisch_jahresanfang def ges_krankenv_beitr_satz_arbeitgeber_mean_kassenspezifisch_zusatzbeitrag_nur_arbeitnehmer( # noqa: E501 sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employers for health insurance. Zusatzbeitrag irrelevant. + """Employer's health insurance contribution rate. + + Until 2008, the top-up contribution rate (Zusatzbeitrag) was not considered. Parameters ---------- @@ -505,7 +512,9 @@ def ges_krankenv_beitr_satz_arbeitgeber_mean_kassenspezifisch_zusatzbeitrag_nur_ def ges_krankenv_beitr_satz_arbeitgeber_mean_kassenspezifisch_zusatzbeitrag_nur_arbeitnehmer_jahresanfang( # noqa: E501 sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employers for health insurance. Zusatzbeitrag irrelevant. + """Employer's health insurance contribution rate at the begging of the year. + + Until 2008, the top-up contribution rate (Zusatzbeitrag) was not considered. Parameters ---------- @@ -533,8 +542,10 @@ def ges_krankenv_beitr_satz_arbeitgeber_mean_kassenspezifisch_zusatzbeitrag_nur_ def ges_krankenv_beitr_satz_arbeitgeber_einheitlich_zusatzbeitrag_nur_arbeitnehmer( sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employers for health insurance. Uniform contribution rate - for all health insurers, Zusatzbeitrag irrelevant. + """Employer's health insurance contribution rate. + + From 2009 until 2018, the contribution rate was uniform for all health insurers, + Zusatzbeitrag irrelevant. Parameters ---------- @@ -557,8 +568,10 @@ def ges_krankenv_beitr_satz_arbeitgeber_einheitlich_zusatzbeitrag_nur_arbeitnehm def ges_krankenv_beitr_satz_arbeitgeber_einheitlich_zusatzbeitrag_nur_arbeitnehmer_jahresanfang( # noqa: E501 sozialv_beitr_params: dict, ) -> float: - """Contribution rates of employers for health insurance at the beginning of the - year. Uniform contribution rate for all health insurers, Zusatzbeitrag irrelevant. + """Employer's health insurance contribution rate at the beginning of the year. + + From 2009 until 2018, the contribution rate was uniform for all health insurers, + Zusatzbeitrag irrelevant. Parameters ---------- @@ -582,9 +595,10 @@ def ges_krankenv_beitr_satz_arbeitgeber_einheitlich_zusatzbeitrag_nur_arbeitnehm def _ges_krankenv_beitr_satz_arbeitgeber_zusatzbeitrag_paritätisch( ges_krankenv_beitr_satz_arbeitnehmer: float, ) -> float: - """Contribution rates of employers for health insurance since 2019. + """Employer's health insurance contribution rate. - The full contribution rate is now split equally between employers and employees. + Since 2019, the full contribution rate is now split equally between employers and + employees. Parameters ---------- @@ -605,10 +619,10 @@ def _ges_krankenv_beitr_satz_arbeitgeber_zusatzbeitrag_paritätisch( def _ges_krankenv_beitr_satz_arbeitgeber_zusatzbeitrag_paritätisch_jahresanfang( _ges_krankenv_beitr_satz_arbeitnehmer_jahresanfang: float, ) -> float: - """Contribution rates of employers for health insurance for the beginning - of a year since 2019. + """Employer's health insurance contribution rate at the beginning of the year. - The full contribution rate is now split equally between employers and employees. + Since 2019, the full contribution rate is now split equally between employers and + employees. Parameters ---------- @@ -626,10 +640,10 @@ def _ges_krankenv_bruttolohn_reg_beschäftigt_m( bruttolohn_m: float, _ges_krankenv_beitr_bemess_grenze_m: float, ) -> float: - """Calculate income subject to public health insurance contributions. This does not - consider reduced contributions for Mini- and Midijobs. + """Income subject to public health insurance contributions. - Relevant for the computation of payroll taxes. + This does not consider reduced contributions for Mini- and Midijobs. Relevant for + the computation of payroll taxes. Parameters ---------- @@ -650,8 +664,10 @@ def _ges_krankenv_bruttolohn_m( _ges_krankenv_bruttolohn_reg_beschäftigt_m: float, regulär_beschäftigt: bool, ) -> float: - """Calculate the wage subject to public health insurance contributions. This affects - marginally employed persons and high wages for above the assessment ceiling. + """Wage subject to public health insurance contributions. + + This affects marginally employed persons and high wages for above the assessment + ceiling. Parameters ---------- @@ -677,7 +693,7 @@ def _ges_krankenv_bruttolohn_m( def _ges_krankenv_beitr_arbeitnehmer_reg_beschäftigt_m( _ges_krankenv_bruttolohn_m: float, ges_krankenv_beitr_satz_arbeitnehmer: float ) -> float: - """Calculate employee's health insurance contributions for regular jobs. + """Employee's health insurance contributions for regular jobs. Parameters ---------- @@ -687,8 +703,6 @@ def _ges_krankenv_beitr_arbeitnehmer_reg_beschäftigt_m( See :func:`ges_krankenv_beitr_satz_arbeitnehmer`. Returns ------- - Pandas Series containing monthly health insurance contributions for regularly - employed income. """ @@ -703,9 +717,10 @@ def _ges_krankenv_bemessungsgrundlage_eink_selbständig( _ges_krankenv_beitr_bemess_grenze_m: float, sozialv_beitr_params: dict, ) -> float: - """Choose the amount of self-employed income which is subject to health insurance - contributions. The value is bounded from below and from above. Only affects those - self-employed who voluntarily contribute to the public health system. + """Self-employed income which is subject to health insurance contributions. + + The value is bounded from below and from above. Only affects those self-employed who + voluntarily contribute to the public health system. Reference: §240 SGB V Abs. 4 @@ -764,7 +779,6 @@ def ges_krankenv_beitr_selbstständig_m( Returns ------- - Monthly health insurance contributions for self-employed's income. """ @@ -788,7 +802,7 @@ def _ges_krankenv_bemessungsgrundlage_rente_m( sum_ges_rente_priv_rente_m: float, _ges_krankenv_beitr_bemess_grenze_m: float, ) -> float: - """Choose the amount of pension which is subject to health insurance contribution. + """Pension income which is subject to health insurance contribution. Parameters ---------- @@ -808,7 +822,7 @@ def ges_krankenv_beitr_rentner_m( _ges_krankenv_bemessungsgrundlage_rente_m: float, ges_krankenv_beitr_satz_arbeitnehmer: float, ) -> float: - """Calculate health insurance contributions for pension incomes. + """Health insurance contributions for pension incomes. Parameters ---------- @@ -818,8 +832,6 @@ def ges_krankenv_beitr_rentner_m( See :func:`ges_krankenv_beitr_satz_arbeitnehmer`. Returns ------- - Pandas Series containing monthly health insurance contributions on pension income - income. """ @@ -834,8 +846,9 @@ def _ges_krankenv_beitr_midijob_sum_arbeitnehmer_arbeitgeber_m( ges_krankenv_beitr_satz_arbeitnehmer: float, _ges_krankenv_beitr_satz_arbeitgeber: float, ) -> float: - """Calculating the sum of employee and employer health insurance contribution for - midijobs. + """Sum of employee and employer health insurance contribution for midijobs. + + Midijobs were introduced in April 2003. Parameters ---------- @@ -866,6 +879,8 @@ def _ges_krankenv_beitr_midijob_arbeitgeber_m_anteil_bruttolohn( ) -> float: """Employers' health insurance contribution for midijobs until September 2022. + Midijobs were introduced in April 2003. + Parameters ---------- bruttolohn_m @@ -894,7 +909,7 @@ def _ges_krankenv_beitr_midijob_arbeitgeber_m_residuum( _ges_krankenv_beitr_midijob_arbeitnehmer_m: float, in_gleitzone: bool, ) -> float: - """Calculating the employer health insurance contribution for midijobs since October + """Employer's health insurance contribution for midijobs since October 2022. Parameters @@ -956,8 +971,7 @@ def _ges_krankenv_beitr_midijob_arbeitnehmer_m_anteil_beitragspfl_einnahme( _midijob_beitragspfl_einnahme_arbeitnehmer_m: float, ges_krankenv_beitr_satz_arbeitnehmer: float, ) -> float: - """Calculating the employee health insurance contribution for midijobs since October - 2022. + """Employee's health insurance contribution for midijobs since October 2022. Parameters ---------- diff --git a/src/_gettsim/social_insurance_contributions/ges_pflegev.py b/src/_gettsim/social_insurance_contributions/ges_pflegev.py index 53da7132e..2efb0c7dd 100644 --- a/src/_gettsim/social_insurance_contributions/ges_pflegev.py +++ b/src/_gettsim/social_insurance_contributions/ges_pflegev.py @@ -9,6 +9,9 @@ def ges_pflegev_zusatz_kinderlos( ) -> bool: """Whether additional care insurance contribution for childless individuals applies. + Not relevant before 2005 because the contribution rate was independent of the number + of children. + Parameters ---------- hat_kinder @@ -36,6 +39,8 @@ def ges_pflegev_beitr_satz_arbeitnehmer_ohne_zusatz_fuer_kinderlose( ) -> float: """Employee's long-term care insurance contribution rate. + Before 2005, the contribution rate was independent of the number of children. + Parameters ---------- sozialv_beitr_params @@ -58,7 +63,9 @@ def ges_pflegev_beitr_satz_arbeitnehmer_zusatz_kinderlos_dummy( ges_pflegev_zusatz_kinderlos: bool, sozialv_beitr_params: dict, ) -> float: - """Employee's ong-term care insurance contribution rate. + """Employee's long-term care insurance contribution rate. + + Since 2005, the contribution rate is increased for childless individuals. Parameters ---------- @@ -86,8 +93,10 @@ def ges_pflegev_beitr_satz_arbeitnehmer_mit_kinder_abschlag( ges_pflegev_zusatz_kinderlos: bool, sozialv_beitr_params: dict, ) -> float: - """Employee's are insurance contribution rate. - For individuals with children younger than 25 rates are reduced. + """Employee's long-term care insurance contribution rate. + + Since July 2023, the contribution rate is reduced for individuals with children + younger than 25. Parameters ---------- @@ -142,6 +151,7 @@ def ges_pflegev_beitr_arbeitnehmer_m_vor_midijob( Returns ------- + Employee's long-term care insurance contributions. """ @@ -187,6 +197,7 @@ def ges_pflegev_beitr_arbeitnehmer_m_mit_midijob( # noqa: PLR0913 Returns ------- + Employee's long-term care insurance contributions. """ @@ -218,6 +229,7 @@ def _ges_pflegev_beitr_arbeitnehmer_reg_beschäftigt_m( Returns ------- + Long-term care insurance contributions of employer and employee. """ @@ -237,6 +249,8 @@ def ges_pflegev_beitr_arbeitgeber_m_vor_midijob( ) -> float: """Employer's long-term care insurance contribution. + Before Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -250,6 +264,7 @@ def ges_pflegev_beitr_arbeitgeber_m_vor_midijob( Returns ------- + Employer's long-term care insurance contributions. """ # Calculate care insurance contributions for regular jobs. @@ -276,6 +291,8 @@ def ges_pflegev_beitr_arbeitgeber_m_mit_midijob( ) -> float: """Employer's long-term care insurance contribution. + After Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -293,6 +310,7 @@ def ges_pflegev_beitr_arbeitgeber_m_mit_midijob( Returns ------- + Employer's long-term care insurance contributions. """ # Calculate care insurance contributions for regular jobs. @@ -336,7 +354,7 @@ def ges_pflegev_beitr_selbstständig_m_ohne_zusatz_fuer_kinderlose( Returns ------- - Monthly care insurance contributions for self employed income. + Self-employed long-term care insurance contributions. """ out = _ges_krankenv_bemessungsgrundlage_eink_selbständig * ( @@ -371,7 +389,7 @@ def ges_pflegev_beitr_selbstständig_m_zusatz_kinderlos_dummy( Returns ------- - Monthly care insurance contributions for self employed income. + Self-employed long-term care insurance contributions. """ out = _ges_krankenv_bemessungsgrundlage_eink_selbständig * ( @@ -391,7 +409,8 @@ def ges_pflegev_beitr_rentner_m_reduz_beitrag( _ges_krankenv_bemessungsgrundlage_rente_m: float, ges_pflegev_beitr_satz_arbeitnehmer: float, ) -> float: - """Long-term care insurance contribution from pension income. + """Long-term care insurance contribution from pension income from 1995 until March + 2004. Pensioners pay the same contribution as employees. @@ -404,7 +423,7 @@ def ges_pflegev_beitr_rentner_m_reduz_beitrag( Returns ------- - Monthly health insurance contributions for pension income. + Retiree's long-term care insurance contributions. """ out = ( @@ -436,7 +455,7 @@ def ges_pflegev_beitr_rentner_m_ohne_zusatz_für_kinderlose( Returns ------- - Monthly health insurance contributions for pension income. + Retiree's long-term care insurance contributions. """ out = _ges_krankenv_bemessungsgrundlage_rente_m * ( @@ -468,7 +487,7 @@ def ges_pflegev_beitr_rentner_m_zusatz_kinderlos_dummy( Returns ------- - Monthly health insurance contributions for pension income. + Retiree's long-term care insurance contributions. """ out = _ges_krankenv_bemessungsgrundlage_rente_m * ( @@ -502,6 +521,8 @@ def _ges_pflegev_beitr_midijob_sum_arbeitnehmer_arbeitgeber_m_bis_2004( Returns ------- + Long-term care insurance contributions of employer and employee. + """ @@ -535,6 +556,7 @@ def _ges_pflegev_beitr_midijob_sum_arbeitnehmer_arbeitgeber_m_ab_2005( Returns ------- + Long-term care insurance contributions of employer and employee. """ @@ -566,6 +588,8 @@ def _ges_pflegev_beitr_midijob_arbeitgeber_m_anteil_bruttolohn_bis_2004( Returns ------- + Employer's long-term care insurance contributions. + """ @@ -596,6 +620,7 @@ def _ges_pflegev_beitr_midijob_arbeitgeber_m_anteil_bruttolohn_ab_2005( Returns ------- + Employer's long-term care insurance contributions. """ out = bruttolohn_m * sozialv_beitr_params["beitr_satz"]["ges_pflegev"]["standard"] @@ -621,6 +646,7 @@ def _ges_pflegev_beitr_midijob_arbeitgeber_m_residuum( Returns ------- + Employer's long-term care insurance contributions. """ out = ( @@ -650,6 +676,7 @@ def _ges_pflegev_beitr_midijob_arbeitnehmer_m_residuum( Returns ------- + Employee's long-term care insurance contributions. """ out = ( @@ -687,6 +714,7 @@ def _ges_pflegev_beitr_midijob_arbeitnehmer_m_anteil_beitragspfl_einnahme( Returns ------- + Employee's long-term care insurance contributions. """ # Calculate the employee care insurance contribution @@ -732,6 +760,7 @@ def _ges_pflegev_beitr_midijob_arbeitnehmer_m_anteil_mit_kinder_abschlag( Returns ------- + Employee's long-term care insurance contributions. """ # Calculate the employee care insurance rate diff --git a/src/_gettsim/social_insurance_contributions/ges_rentenv.py b/src/_gettsim/social_insurance_contributions/ges_rentenv.py index 9ec1a6328..4c5954e7e 100644 --- a/src/_gettsim/social_insurance_contributions/ges_rentenv.py +++ b/src/_gettsim/social_insurance_contributions/ges_rentenv.py @@ -9,6 +9,8 @@ def ges_rentenv_beitr_arbeitnehmer_m_vor_midijob( ) -> float: """Employee's public pension insurance contribution. + Before Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -45,6 +47,8 @@ def ges_rentenv_beitr_arbeitnehmer_m_mit_midijob( ) -> float: """Employee's public pension insurance contribution. + After Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -86,6 +90,8 @@ def ges_rentenv_beitr_arbeitgeber_m_vor_midijob( ) -> float: """Employer's public pension insurance contribution. + Before Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -125,6 +131,8 @@ def ges_rentenv_beitr_arbeitgeber_m_mit_midijob( ) -> float: """Employer's public pension insurance contribution. + After Midijob introduction in April 2003. + Parameters ---------- geringfügig_beschäftigt @@ -165,6 +173,7 @@ def _ges_rentenv_beitr_midijob_sum_arbeitnehmer_arbeitgeber_m( sozialv_beitr_params: dict, ) -> float: """Sum of employer and employee pension insurance contribution for midijobs. + Midijobs were introduced in April 2003. Parameters ---------- @@ -296,7 +305,7 @@ def _ges_rentenv_beitr_bruttolohn_m( bruttolohn_m: float, _ges_rentenv_beitr_bemess_grenze_m: float, ) -> float: - """Calculate the wage subject to pension and unemployment insurance contributions. + """Wage subject to pension and unemployment insurance contributions. Parameters ----------