Zeitwertkonto / Wertguthaben (§7b-§7d SGB IV)

Features (English) Time-value account (Zeitwertkonto) per employee with current regular salary, intended use, account balance (money and time tracked separately) and insolvency protection record. Movements (contribution/accrual, withdrawal during the release phase, disruption event) with automatically maintained running balance (Wertguthaben timeline). SV-Luft (social-security headroom) calculation per contribution: the contribution ceiling (BBG) minus the month's contributory salary yields the social-security-free contribution room; anything above is automatically flagged as subject to social security contributions. Release-phase withdrawal: the salary drawn during the release phase is booked as fully subject to social security contributions. Disruption event calculation under the SV-Luft method (§23b SGB IV): the account balance is retroactively subjected to social security contributions, capped at the cumulative SV-Luft of the accrual phase and at the contribution ceiling. Insolvency-protection monitoring with an editable de-minimis threshold (§7e para. 1 sentence 1 no. 2 SGB IV): protection is required once the balance exceeds the monthly reference figure (EUR 3,955 in 2026), above it a missing safeguard is flagged as a gap. Editable, year based BBG reference table shipped as maintenance data. Printable QWeb PDF account statement with SV-Luft and disruption-event calculation. Two user groups (clerk/administrator) with a clean separation of duties.