Employee social-insurance shares on German payslips: DATEV sample with occupational pension and bKV

In brief

• AN-SV-Anteile (employee social-insurance shares) are monthly Arbeitnehmer-Abzüge (employee deductions) on the Lohnabrechnung (payslip). They matter for insurance needs analyses — not the same as “net in the bank account”.
• In the Coach PDF worksheet, they feed into Krankentagegeld (sickness daily benefit): (Netto − AN-SV) × 90% ÷ 30 (per day).
• Lines clients often overlook: bAV Entgeltumwandlung (Mischfinanzierung) (occupational pension via deferred compensation with co-funding), bKV Arbeitnehmeranteil (employer health insurance — employee share), and sometimes other add-on items.
• KV / RV / AV / PV (health, pension, unemployment and long-term care insurance) also appear on DATEV payslips — the Auszahlungsbetrag (amount paid out) usually already reflects those deductions; when in doubt, walk through the slip line by line with the client.
• This article is orientation with sample figures, not tax or payroll advice.

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Why this keeps coming up in advice meetings

“What do you earn net?” — €3,200, says the client. Matches the bank statement.

Then you calculate Krankentagegeld and the income gap after Lohnfortzahlung (employer continued pay during illness) looks too small or too large. Often the missing piece is the Lohnabrechnung itself (often a DATEV printout from the tax adviser or HR portal): deductions that do not mentally belong to “net pay” are clearly listed there.

With betriebliche Altersvorsorge (bAV) in a Mischfinanzierung (co-funded) model and betriebliche Krankenversicherung (bKV), there are separate AN-Anteile (employee shares) — monthly, predictable, easy to miss.

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Sample: DATEV payslip (single person, Steuerklasse I)

Illustration — not a real person or company.

| Section | Example line (German payslip label) | Amount (€) | |---------|-------------------------------------|------------| | Income | Gehalt | 4,850.00 | | Income | Fahrtkosten pauschal | 50.00 | | Tax | Lohnsteuer | −812.16 | | SV (AN) | KV / RV / AV / PV | −993.78 (total) | | Provision | bAV Entgeltumwandlung (AN, Mischfinanzierung) | −142.00 | | Provision | bKV Beitrag (AN-Anteil) | −38.50 | | Other | VWL AN | −40.00 | | Payout | Netto | 3,200.00 |

What counts as AN-SV-Anteile in the advisory template?

For the field AN-SV-Anteile (€/month) in the Coach worksheet (and similarly in tools such as Proviso), our sample counts the additional marked provision employee shares:

• bAV Mischfinanzierung: €142.00
• bKV: €38.50
• Total AN-SV (sample): €180.50 / month

That gives a simplified Krankentagegeld calculation:

• Basis: 3,200 − 180.50 = €3,019.50
• Daily (90% ÷ 30): ≈ €90.59 instead of ≈ €96.00 without AN-SV — the gap to Lohnfortzahlung changes noticeably.

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Step by step with the client

1. Get the current payslip (PDF from the employer, DATEV printout, HR portal).
2. Search for “AN”, “Arbeitnehmer”, “Entgeltumwandlung”, “bKV”, “bAV”.
3. Add the monthly amounts that, per your worksheet logic, are not already included in the net figure they quote.
4. Enter the total in the advisory form — use €0 if nothing extra applies or you are unsure (conservative).
5. Borderline cases: payroll / tax adviser — one line of explanation is often enough.

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bAV Mischfinanzierung — why a separate line?

With Mischfinanzierung, the employer pays part of the betriebliche Altersvorsorge (bAV), and the employee pays an Eigenanteil (own share) via Entgeltumwandlung (deferred compensation). That AN-Anteil appears as its own deduction on the payslip — not visible in the bank transfer if the client only quotes end Netto.

That matters for income-gap calculations: the money is gone before it feels “available”.

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bKV — employee share

Betriebliche Krankenversicherung (bKV) can also have an AN-Beitrag (employee contribution), depending on the employer model and tariff. Often labelled “bKV” or “Zusatzversicherung AG/AN” on the slip. Clients who only know “net pay” miss it — the needs analysis should not.

More context for employers: Employer health insurance in Germany.

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What you do not need to do

• You do not need to understand full payroll — only the few lines your formula needs.
• Not every payslip is laid out the same (DATEV variants, software, industry).
• No substitute for individual tax / social-insurance advice in complex cases (multiple jobs, Minijob, ELStAM edge cases).

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For advisers: using this in tools

In Proviso (advice → Coach PDF), the AN-SV-Anteile field includes help with a sample DATEV payslip — same logic as this article, directly in the form.

GFP canonical advisory: advisory/knowledge-base.md (Krankentagegeld formula).

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Disclaimer

Sample figures are for explanation only. What counts is the individual Lohnabrechnung, tariff and Coach / DVAG materials. This article is not legal, tax or insurance advice.