Law on the compensation of employers ' expenses for payment of remuneration (Application for compensation for the application of the application for the application of the AAG Act)

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AAG

Date of completion: 22.12.2005

Full quote:

" Expense Compensation Act of 22 December 2005 (BGBl. 3686), which is provided by Article 6 of the Law of 15 April 2015 (BGBl. I p. 583).

Status:	Last amended by Art. 13 (6) G v. 12.4.2012 I 579
Note:	Amendment by Art. 6 G v. 15.4.2015 I 583 (No 15) in the form of a text, documentary evidence not yet concludedly processed

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.2006 + + +) 

  

The G was decided as Article 1 of the G v. 22.12.2005 I 3686 by the Bundestag with the consent of the Bundesrat. It's gem. Article 4 (2) of this G entered into force on 1 January 2006. § 2 para. 2 sentence 3, § 3 para. 3, § 7, § 8 para. 2 and § 9 entered into force on 1.10.2005. Unofficial table of contents

§ 1 Claims for reimbursement

(1) The health insurance funds, with the exception of the agricultural sickness insurance fund, reimburse 80% of employers who normally do not employ more than 30 employees, who are employed exclusively for their vocational training.

1.

the remuneration paid to employees and employees in respect of the period referred to in § 3 (1) and (2) and the period referred to in Article 9 (1) of the Law on the Remuneration of Remuneration,

2.

the contributions to the Federal Employment Agency (Bundesagentur für Arbeit) and the employer's shares in contributions to the statutory health and pensions insurance, the social care insurance scheme, to be paid by employers on the basis of the number of employees and the employer grants in accordance with § 172a of the Sixth Book of the Social Code as well as the contribution grants in accordance with § 257 of the Fifth and § 61 of the Eleventh Book of the Social Code.

(2) The health insurance funds, with the exception of the agricultural sickness insurance fund, shall reimburse the employers in full

1.

the allowance paid by the employer in accordance with Article 14 (1) of the Maternity Protection Act;

2.

the remuneration paid by the employer in accordance with Article 11 of the Maternity Protection Act in the case of employment prohibitions;

3.

the contributions to the Federal Employment Agency (Bundesagentur für Arbeit) and the employer's shares in contributions to the statutory health and pension insurance, social care insurance, to be borne by employers on the basis of the number of employees and the employer grants in accordance with § 172a of the Sixth Book of the Social Code as well as the contribution grants in accordance with § 257 of the Fifth and § 61 of the Eleventh Book of the Social Code.

(3) In order to compensate for the employers ' expenditure under paragraphs 1 (1) and 2 (the U2 procedure), employers shall also take part, which employ only apprentices. Unofficial table of contents

§ 2 Refunding

(1) The amounts to be granted shall be paid to the employer by the sickness insurance fund, where the employees, the apprentices or the women entitled to the protection under § 11 or § 14 (1) of the Maternity Protection Act are insured. . For marginally employees according to the Fourth Book of the Social Code, the responsible health insurance company is the Deutsche Rentenversicherung Knappschaft-Bahn-See as the institution of the health insurance. For employees who are not members of a health insurance company, § 175 (3) sentence 2 of the Fifth Book of Social Code applies accordingly. (2) The refund shall be provided on request. It must be granted as soon as the employer has a remuneration in accordance with § 3 (1) and (2) and § 9 (1) of the law on pay for payment, remuneration in accordance with § 11 of the Maternity Protection Act or grant to the maternity allowance in accordance with section 14 (1) of the German law on the right to maternity leave. (3) The employer has submitted an application pursuant to paragraph 2, sentence 1, by means of secure and encrypted data transmission from system-tested programs or by means of machine-filling assistance to the responsible health insurance company. , In this context, it is necessary to ensure that the relevant state of the art measures are taken to ensure data protection and data security, in particular the confidentiality and integrity of the data, as well as the data security and data security. Ensure the authentication of the transmitting and receiving body. In the use of generally accessible networks, encryption methods shall be used. The transmission path and the details of the procedure, such as the structure of the data set, are laid down by the federation of health insurance companies in accordance with the principles laid down by the Federal Ministry of Labour and Social Affairs in agreement with the Federal Ministry for Economic Cooperation and Development (BMBF) The Federal Association of German Employers ' Associations (Bundesvereinigung der Deutschen employer) is to be consulted. Unofficial table of contents

§ 3 Determination of the duty to transfer

(1) At the beginning of each calendar year, the competent health insurance company shall determine which employers participate in the compensation of the employers ' expenses in accordance with § 1 para. 1 for the duration of this calendar year. An employer shall, as a general rule, employ no more than 30 employees if, in the last calendar year preceding the date on which the determination referred to in the first sentence is to be met, he/she shall be employed for a period of at least Eight calendar months have employed no more than 30 employees and employees. If a holding has not existed for the whole of the calendar year applicable in accordance with the second sentence, the employer shall take part in the compensation of the employers ' expenses if, during the period of existence of the holding, it is in the predominant number of Calendar months did not employ more than 30 employees and employees. Where an establishment is established during the calendar year for which the determination referred to in the first sentence is met, the employer shall take part in the compensation of the employers ' expenses if, according to the nature of the holding, it is assumed that the number of the holding shall be: employees during the major calendar months of this calendar year shall not exceed 30. In the calculation of the total number of employed workers, severely disabled persons remain out of approach in the sense of the ninth Book of Social Security. Workers and workers who regularly do not pay more than 10 hours per week shall be with 0.25, those who do not have to do more than 20 hours, with 0.5 and those who do not pay more than 30 hours (2) The employer has to provide the information required for the performance of the compensation pursuant to § 2 (1). (3) The top association of the health insurance companies regulates the details of the implementation of the compensation scheme. the procedure referred to in paragraph 1. Unofficial table of contents

§ 4 Sawing and recovery of the refund

(1) The refund may be denied on a case-by-case basis as long as the employer does not or does not complete the information required pursuant to § 3 (2). (2) The sickness insurance fund shall, in particular, recover amounts of refund from the employer, to the extent that: the employer

1.

has culpably made false or incomplete information or

2.

Although he knew or had to know that a claim according to § 3 (1) and (2) or § 9 (1) of the Law on the Law of Remuneration was not applicable, or pursuant to § 11 or § 14 (1) of the Maternity Protection Act (Maternity Protection Act), he did not have any claim to reimbursement.

The employer cannot rely on the fact that he is no longer enriched by the sums unduly paid. The recovery may be disbursed if the amount unduly paid is low and the administrative burden arising would be disproportionate. Unofficial table of contents

§ 5 Abreation

If the employer has transferred a claim to compensation in accordance with § 6 of the law on payment of remuneration, the sickness insurance fund shall be obliged to reimburse only if the employer is entitled to the proportionate amount of the claim up to the proportionate amount of the claim. Repayment of the refund to the health insurance company. Unofficial table of contents

§ 6 statute of limitations and offsetting

(1) The claim for reimbursement shall be statute-barred in four years from the end of the calendar year in which it was created. (2) Only claims shall be charged against claims for reimbursement of claims on the basis of

1.

Payment of contributions, contributions to statutory health insurance and such contributions, which have to be drawn into the catchment area for other social insurance institutions and the Federal Employment Agency,

2.

Repayment of advances,

3.

repayment of unduly paid refund orders,

4.

Reimbursement of procedural costs,

5.

Payment of fines,

6.

The publication of a performance of a third party to the authorized person, which is effective in relation to the sickness fund.

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Section 7 Application of appropriations

(1) The appropriations for the implementation of the U1 and U2 procedures shall be applied by the employers participating in the compensation, in each case by means of separate actions which take due account of the administrative costs required. (2) The relocations shall be in a percentage of the remuneration (levy rate), according to which the contributions to the statutory pension insurance for the employees employed in the holding, employees and trainees are to be measured or in the case of insurance obligations in the statutory pension insurance. In the calculation of the charge for expenses in accordance with § 1 (1), charges for employees whose employment relationship with an employer is no longer than four weeks and in respect of which the nature of the expenses incurred by the employer is not Employment relationship under § 3 (3) of the Law on the Remuneration of Remuneration cannot be entitled to payment of compensation in the event of illness, as well as one-time paid work fees according to § 23a of the Fourth Book of the Social Code not to be paid consideration. For the time of the payment of the short-time allowance, the expenses are calculated according to the actual earnings of the employee up to the contribution rate limit in the statutory pension insurance. Unofficial table of contents

Section 8 Management of appropriations

(1) The sickness funds shall administer the funds for the compensation of employers ' expenses as special assets. The funds may only be used for the purposes prescribed or permitted by law. (2) The sickness insurance fund may, by means of a sentence system, apply the U1 and U2 procedures to another health insurance fund or country, or Federal Association. The transfer of the costs is still the responsibility of the transferring sickness insurance fund, which has to pass on the transfers paid by the employers to the carrying sickness insurance fund or the association. § 90 of the Fourth Book of the Social Code applies accordingly. Unofficial table of contents

§ 9 Statute

(1) The statutes of the sickness insurance fund shall in particular contain provisions relating to:

1.

the level of the transhipment rates;

2.

Formation of resources,

3.

the establishment of the budget,

4.

Audit and acceptance of the clearance of accounts.

(2) The Articles of Association may

1.

limit the amount of the refund in accordance with Article 1 (1) and provide for a number of reimbursement rates not falling below 40 per cent,

2.

a flat-rate refund of the part of the total social insurance contribution to be borne by employers in respect of the remuneration paid in accordance with Article 11 of the Maternity Protection Act,

3.

provide for the payment of advances,

4.

(dropped)

5.

contain the transfer in accordance with section 8 (2).

(3) The operating appropriations may not exceed the amount of the estimated expenditure for three months. (4) In matters of this law, only the representatives of the employers shall act in the self-governing bodies; the self-governing bodies of the (5) Paragraphs 1 to 4 shall also apply to the carrying out sickness insurance fund or the association pursuant to section 8 (2) sentence 1. Unofficial table of contents

Section 10 Application of social insurance legislation

The provisions applicable to statutory health insurance shall apply to the extent that this law does not specify otherwise. Unofficial table of contents

Section 11 derogations

(1) Section 1 (1) shall not apply to:

1.

the Federal Government, the Länder, the municipalities and associations of municipalities, as well as other bodies, institutions and foundations of public law, as well as the associations, institutions and enterprises which are responsible for the employees of the Federal Government, the countries or municipalities are subject to collective agreements, as well as the associations of municipalities, municipal associations and municipal enterprises, including their leading associations,

2.

Civilian labour force, the civilian labour force deployed by the services and the equivalent bodies of the foreign troops stationed in the Federal Republic of Germany and the international military military established there under the North Atlantic Treaty the main quartiers are

3.

(§ 1 (1) (b) of the Home Work Act) and the persons referred to in Article 1 (2), first sentence, point (b) and (c) of the Home Labour Code, if they are equal in respect of the charging scheme,

4.

the top associations of free welfare (workers ' welfare, Diakonisches Werk der Evangelischen Kirche in Deutschland, Deutscher Caritasverband, Deutscher Paritätischer Wohlfahrtsverband, Deutsches Rotes Kreuz and Zentralwohlfahrtsstelle der Juden) in Germany), including their self-employed and non-self-employed subdivisions, facilities and institutions, unless they declare in writing and irrevocably to a health insurance fund with effect for all Health insurance funds and associations their participation in the transfer procedure according to § 1 Paragraph 1.

(2) § 1 shall not apply to:

1.

the members of the family of an agricultural worker who are insured under Article 2 (1) (3) of the Second Law on the Health Insurance of Farmers,

2.

Services and similar bodies of foreign troops stationed in the Federal Republic of Germany and the international military headquarters established there on the basis of the North Atlantic Pact, with the exception of the military headquarters in the Federal Republic of Germany. (2) civilian labour force referred to in paragraph 1,

3.

In the context of § 54a of the Third Book of the Social Code, subsidised company entry qualifications and in the context of § 79 (2) of the Third Book of the Social Code the subsidised vocational training in extra-company institutions.

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§ 12 Freiwilliges compensatory procedure

(1) Employers of an industry may set up institutions to compensate for employers ' expenses, in which employers also participate, who do not meet the conditions laid down in § 1. The establishment and the settlement of the compensation procedure are subject to the approval of the Federal Ministry of Health. (2) The provisions of this Regulation shall apply to employers whose expenditure is compensated by a body referred to in paragraph 1. (3) entities, associations of persons and assets of property within the meaning of Section 1 (1) of the Corporate Tax Law, which are approved by the Federal Ministry of Health as a body of the type referred to in paragraph 1, are exempt from corporate income tax, trade tax and wealth tax.