Relevant unit concepts#
This document describes the concepts of units and intra-personal relationships that are present in GETTSIM for the specific taxes and transfers. While some transfers are calculated on the unit level (e.g. Bürgergeld), others arise from relationships between individuals (e.g. Kindergeld).
If transfers are calculated on the unit level, the unit is specified under “Aggregation
unit”. Under “Pointers”, we describe the pointer columns (columns that contain the
p_id of another individual) that are used to i) determine endogenous units (like
arbeitslosengeld_2__bg_id, einkommensteuer__sn_id,…) and/or ii) connect
individuals because their relationship makes them eligible for some transfer (i.e.
parent-child relationships create eligibility for child allowances).
The units are:
Unit |
ID |
Description |
Endogenous |
|---|---|---|---|
Haushalt |
hh_id |
Individuals that live together in one household in the Wohngeld sense (§5 WoGG). |
no |
wohngeldrechtlicher Teilhaushalt |
wohngeld__wthh_id |
The relevant unit for Wohngeld. Encompasses all members of a household for whom the Vorrangprüfung of Wohngeld against ALG2/Kinderzuschlag has the same result ∈ {True, False}. |
yes |
Familiengemeinschaft |
familie__fg_id |
Maximum of two generations, the relevant base unit for Bürgergeld / Arbeitslosengeld 2, before excluding children who have enough income fend for themselves. |
yes |
Bedarfsgemeinschaft |
arbeitslosengeld_2__bg_id |
Familiengemeinschaft except for children who have enough income to fend for themselves. Relevant unit for Bürgergeld / Arbeitslosengeld 2. |
yes |
Steuernummer |
einkommensteuer__sn_id |
Spouses filing taxes jointly or individuals. |
yes |
Ehepartner |
familie__ehe_id |
Couples that are either married or in a civil union. |
yes |
Einstandsgemeinschaft |
arbeitslosengeld_2__eg_id |
A couple whose members are deemed to be responsible for each other. |
yes |
Taxes#
Joint taxation#
Description#
Must be married or in a civil union
Aggregation unit#
einkommensteuer__sn_id(endogenous)
Pointers#
familie__p_id_ehepartner
Kinderfreibeträge#
Description#
Parents (max 2) and their children
Don’t have to be part of the same household
Possibly claim on more than one Freibetrag for one child due to
no child support payed by other parent
other parent not known
Pointers#
einkommensteuer__p_id_kinderfreibetragsempfänger_1andeinkommensteuer__p_id_kinderfreibetragsempfänger_2(either set by the user or calculated endogenously viafamilie__p_id_elternteil_1andfamilie__p_id_elternteil_2)
Kindergeld#
Description#
Only one parent receives child allowances (specified via
kindergeld__p_id_empfänger)Relevant for alimony payment of the other parent, if separate
Pointers#
kindergeld__p_id_empfänger(exogenous)
Kinderzuschlag#
Description#
Paid out on Bedarfsgemeinschaft level
Parents outside of Bedarfsgemeinschaft (e.g. not in the same household) are not considered (besides of Unterhalts(vorschuss)zahlungen)
Aggregation unit#
arbeitslosengeld_2__bg_id(endogenous)
Pointers#
arbeitslosengeld_2__p_id_einstandspartner,familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
Elterngeld#
Description#
Parents and their children
Number of months parents can claim Elterngeld is capped (both individually and sum over parents).
Pointers#
familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
Unterhalt / Unterhaltsvorschuss#
Description#
Parents and their children
Parents necessarily in different households (different
hh_id)
Pointers#
kindergeld__p_id_empfänger(exogenous)
Pflegeversicherung#
Description#
Contribution depends on the number of children and their ages (since July 2023)
Parents and their children
Can be in different households
No reference to age categories of children
Pointers#
familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
Rente#
Grundrente#
Description#
Couples that are married or in a civil union
Aggregation unit#
familie__ehe_id(endogenous)
Pointers#
familie__p_id_ehepartner(exogenous)
Verwitwetenrente#
Description#
Couples that were married or in a civil union
Not implemented yet
Aggregation unit#
familie__ehe_id(endogenous)
Pointers#
familie__p_id_ehepartner(exogenous)
Bürgergeld und Sozialhilfe#
SGB II (Bürgergeld)#
Description#
Bedarfsgemeinschaft comprised of:
Einstandsgemeinschaft (SGB II - max 2 adults, marriage-like relationships)
Children under 18/25 whose income does not exceed their own needs. - The “Kinderwohngeld” allows children to leave the Bedarfsgemeinschaft if Wohngeld (and other sourced of income) is sufficient to cover their needs. Not implemented yet.
Note: A household may exist of several Bedarfsgemeinschaften
e.g. parents and adult children aged above 18/25
Income/wealth of related members of the household may be considered (Einstandsvermutung)
Aggregation unit#
arbeitslosengeld_2__bg_id(endogenous)
Pointers#
arbeitslosengeld_2__p_id_einstandspartner,familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
SGB XII (Hilfe zum Lebensunterhalt)#
Description#
Government expenditures: 1.5 Mrd €
Entitled to benefits: Einstandsgemeinschaft (SGB XII) - §27 SGB XII
max 2 adults, marriage-like relationships
Their children under 18 living in the same household whose income does not exceed their own needs
For income and wealth checks (§39 SGB XII):
Haushaltsgemeinschaft
Children with income above some threshold
Regarding the household definition:
wenn Personen, die zusammen wohnen, auch gemeinsam wirtschaften. Der Begriff der Haushaltsgemeinschaft wird gegenüber der Wohngemeinschaft gerade dadurch gekennzeichnet, dass ihre Mitglieder nicht nur vorübergehend in einer Wohnung zusammenleben, sondern einen gemeinsamen Haushalt in der Weise führen, dass sie „aus einem Topf“ wirtschaften. Das gemeinsame Wirtschaften geht über die gemeinsame Nutzung von Bad, Küche und ggf. Gemeinschaftsräumen sowie über einen gemeinsam organisierten Einkauf über eine Gemeinschaftskasse, wie dies regelmäßig in Wohngemeinschaften organisiert ist, hinaus. https://www.berlin.de/sen/soziales/service/berliner-sozialrecht/kategorie/rundschreiben/2014_04-572017.php
Aggregation unit#
Not implemented yet. The current
arbeitslosengeld_2__eg_idis not sufficient as it doesn’t include children (it follows the SGB II definition).Potentially,
arbeitslosengeld_2__bg_idcould be used as the aggregation unit.
Pointers#
hh_id,arbeitslosengeld_2__p_id_einstandspartner,familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
SGB XII (Grundsicherung im Alter / bei Erwerbsminderung)#
Description#
Government expenditures: 7 Mrd €
Entitled to benefits: Einstandsgemeinschaft (SGB XII) - §27 SGB XII
max 2 adults, marriage-like relationships
Their children under 18 living in the same household whose income does not exceed their own needs
For income and wealth checks (§39 SGB XII):
Haushaltsgemeinschaft
Children with income above some threshold
Aggregation unit#
Currently:
arbeitslosengeld_2__eg_id(endogenous)The current implementation of
arbeitslosengeld_2__eg_idis not sufficient as it doesn’t include children (it follows the SGB II definition).Potentially,
arbeitslosengeld_2__bg_idcould be used as the aggregation unit.
Pointers#
arbeitslosengeld_2__p_id_einstandspartner,familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
SGB XII (Eingliederungshilfe für Menschen mit Behinderung)#
Description#
Government expenditures: 20 Mrd €
Not implemented.
SGB XII (Hilfe zur Pflege)#
Description#
Government expenditures: 4 Mrd €
Not implemented.
Interactions between SGB II / SGB XII#
Partnerships where one partner falls under SGB II and one under SGB XII -> Whole household falls under SGB II
Bedarfsgemeinschaft with child under 25 falling under SGB II -> ?
Wohngeld#
Description#
Household (§5 WoGG)
Applicant
Spouse / registered partner / life partner (as long as in same household)
Parents (incl. step-, foster- and in-laws) (as long as in same household)
Children (incl. step-, foster- and adopted children) (as long as in same household)
“Einstandspartner”: non-relatives living in the same household and sharing responsibility for each other (e.g. couples that are not married or in a civil union) (as long as in same household)
A community of responsibility or joint liability is regulated in § 7 Abs. 3a SGB II according to which at least one of the following conditions must be met
if partners live together for longer than 1 year
if partners live together with a child
if children or relatives are cared for or looked after in the household (not only occasionally)
if partners are mutually authorized to dispose of income and assets
The prerequisite for all household members is that they live with the applicant live in a shared apartment or house and are also registered there.
Other relatives
wohngeldrechtlicher Teilhaushalt: Level at which the transfer is paid out. A household consists of at most one wohngeldrechtlicher Teilhaushalt with positive Wohngeld transfer and may consist of several additional Bedarfsgemeinschaften.
Wohngeld has priority over SGB II transfers. The Vorrangprüfung decides which Bedarfsgemeinschaft gets Wohngeld and which gets SGB II.
If no or all household members receive Bürgergeld instead of an SGB II transfer, the wohngeldrechtlicher Teilhaushalt equals the Haushalt, i.e.
wohngeld__wthh_id = hh_id.Households that consist of at least one Bedarfsgemeinschaft and one wohngeldrechtlicher Teilhaushalt are called “Mischhaushalte”.
Aggregation unit#
wohngeld__wthh_id(endogenous)
Pointers#
hh_id,arbeitslosengeld_2__p_id_einstandspartner,familie__p_id_elternteil_1,familie__p_id_elternteil_2(exogenous)
Kinderwohngeld#
Description#
Children that are part of the Bedarfsgemeinschaft of their parents can receive Wohngeld to drop out of the Bedarfsgemeinschaft (“Kinderwohngeld”)
Only possible if the child can cover its needs with the Wohngeld transfer
Does not happen automatically, but upon request by the parents
Not implemented yet.
Limitations#
Within a Wohngeldhaushalt, no distinction can be made between persons without Einstandsverpflichtung according to SGB II or SGB XII and those with Einstandsverpflichtung
Can only show the two extreme cases
all non-vertical or partner relationships not a candidate for Haushaltsgemeinschaft according to SGB II / SGB XII
all non-vertical or partner relationships are candidates for Haushaltsgemeinschaft according to SGB II / SGB XII
Typically, 1. will be the solution (hurdles for joint economic activity are high).
An alternative would be another ID variable that specifies Einstandsgemeinschaft according to SGB II and SGB XII.
Parts of the data not available#
Adult children exist, but not in the dataset
Spouse that should pay child support is not in the dataset
Solution:
Add support for missing IDs in the data. Missing IDs are represented by negative IDs (exact value doesn’t matter for now).