BAS accounts:
| 75 | Social and other charges by law and agreements | ||
| 7500 | Social and other charges by law and agreements (gruppkonto) | ||
| 7510 | Statutory social security contributions | 7511 | Social security contributions for salaries and benefits |
| 7512 | Social security contributions for defined values | ||
| 7515 | Social insurance contributions on taxable expenses | ||
| 7516 | Social insurance contributions on fees | ||
| 7518 | Social insurance contributions on gross salary deduction M. M. | ||
| 7519 | Social costs for holiday- and wage liabilities | ||
| 7520 | Employer contributions (new pension system) | 7521 | Employer contributions for the salaries and allowances (new pension system) |
| 7522 | Employer contributions for the benefit values (new pension system) | ||
| 7525 | Employer contributions on taxable expenses (new pension system) | ||
| 7526 | Employer contributions on fees (new pension system) | ||
| 7528 | Employer contributions on gross salary, etc.. (new pension system) | ||
| 7529 | Employer contributions for vacation- and wage liabilities (new pension system) | ||
| 7530 | Special payroll tax | 7531 | The payroll tax on certain insurance payments, etc.. |
| 7533 | The payroll tax on pension costs | ||
| 7550 | Return Tax on pension Medieval | ||
| 7560 | Employer contributions during 26 year | ||
| 7570 | Premiums for social insurance | ||
| 7580 | Group Insurance | 7581 | Group Life Premier |
| 7582 | Group health insurance premiums | ||
| 7583 | Group accident insurance premiums | ||
| 7589 | The other group insurance premiums | ||
| 7590 | Other social and other charges by law and agreements |