Law and data protection
SvEV
Abbreviation for Sozialversicherungsentgeltverordnung
In short and in plain language
The SvEV is a German rule on social insurance.
It says which extras from an employer do not count as pay.
Extras on top of pay usually stay out if they are free of wage tax. But there are other cases and exceptions.
Payroll can say what applies in a single case.
Definition
The SvEV is the German Social Insurance Remuneration Ordinance, which governs how employer benefits are assessed as remuneration for social insurance. It sets out which benefits do not count as remuneration and fixes values for meals and accommodation provided in kind. Extra subsidies on top of pay are generally disregarded insofar as they are free of wage tax; there are further cases and exceptions, and payroll clarifies each case.