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Act on the reimbursement of employer expenses for wages (expenditure Compensation Act - AAG) AAG Ausfertigung date: 22.12.2005 full quotation: "expenditure compensation law of December 22, 2005 (BGBl. I S. 3686), by article 6 of the law of April 15, 2015 (BGBl. I p. 583) is changed" stand: last amended by article 13 para 6 G v. 12.4.2012 I 579 Note: amendment article 6 G v. 15.4.2015 I 583 (No. 15) textually evidenced by , edited documentary has not conclusively about the stand number, see the menu see remarks footnote (+++ text detection from: 1.1.2006 +++) the G as article 1 of the G v. 22.12.2005 I 3686 of the Bundestag with the consent of the Federal Council decided. It is as per article 4 set 2 of this G on 1 January 2006 entered into force. Article 2, paragraph 2, sentence 3, § 3 para 3, § 7, § 8 par. 2 and § 9 are entered into force on the 1 October 2005.
§ 1 refund claim (1) the health insurance companies with exception of agricultural insurance reimburse employers, usually only the to their vocational training employing employed not more than 30 workers and employees, 80 per cent 1 pay continues for the period referred to in article 3, paragraph 1 and 2, in § 9 para 1 of the fee paid law on workers and workers paid, 2. attributable to the remuneration referred to in point 1 contributions by employers to the federal employment agency and the employer contributions to statutory health and pension insurance, to the social long-term care insurance, and the employer grants according to § 172â of the sixth book of the social code, the post grants according to section 257 of the fifth and after § 61 of the eleventh book of the social code.
(2) the health insurance funds with the exception of the agricultural insurance reimburse employers fully 1 the employer according to § 14 para 1 of the maternity protection act paid supplement to maternity pay, 2. that by the employer pursuant to section 11 of the maternity protection act when paid employment bans remuneration, 3. the contributions to the federal employment agency and the employer contributions to bearing 2 allocated by employers on the wages for the number on contributions to statutory health and pension insurance , to the social long-term care insurance, and the employer grants according to § 172â of the sixth book of the social code, the post grants according to section 257 of the fifth and after § 61 of the eleventh book of the social code.
(3) to compensate for the employer expenses according to the paragraphs 1 (U1 procedure) and 2 (U2 procedures) take part even employers, employ the only trainees.
§ 2 (1) refund the amounts to be granted to be the employer of the health insurance fund paid out of the workers and employees, trainees or who are insured eligible women according to § 11 or § 14 para 1 of the maternity protection act. Competent health insurance company is the Deutsche Rentenversicherung Knappschaft-railway-see as the miners health insurance for part-time employees under the fourth book of the social code. § 175 paragraph 3 sentence 2 of the fifth book of the social code shall apply accordingly for employees and workers who are not a member of a health insurance company.
(2) the refund will be provided on request. It is to provide, as soon as the employer pay has paid remuneration according to § 3 para 1 and 2 and section 9, paragraph 1, of the pay sick pay law, according to § 11 of the maternity protection act or grant to the maternity benefit according to § 14 para 1 of the maternity protection act.
(3) the employer has to submit a request under paragraph 2 sentence 1 through secure and encrypted data transmission from audited system programs or by means of mechanical help at the competent sickness fund. This is to ensure that the respective State of the art measures to ensure data protection and data security are taken to ensure in particular the confidentiality and integrity of data and the authentication of the sending and receiving point. The use of generally accessible networks are encryption methods to use. The Association sets the transmission path and the details of the procedure such as the structure of the record Federal of health insurance fund principles, which are to approve of the Federal Ministry of labour and Social Affairs in consultation with the Federal Ministry of health; the Federal Association of German employer associations is to listen to.
§ 3 finding the assessment obligation (1) that has competent health insurance company each at the beginning of a calendar year to determine which employers for the duration of this calendar year to compensate for the employer expenses pursuant to section 1 para 1 participate. An employer employs usually not more than 30 workers and workers if he has spent no more than 30 workers and workers in the last calendar year, that person is for the finding to make pursuant to sentence 1, preceded, for a period of at least eight calendar months. An operating relevant calendar year pass during the whole pursuant to sentence 2, so the employer participates in compensate for the employer expenses, if he has spent no more than 30 workers and workers during the period of the existence of the operation in the vast number of calendar months. Establishes a company in the course of the calendar year for which the determination is made pursuant to sentence 1, so the employer participates in compensate for the employer expenses, when to accept according to the type of the operation is that the number of employed workers and workers will not exceed during the predominant calendar months of this calendar year 30. When calculating the total number of employed workers and workers remain severely disabled within the meaning of the ninth book social code except approach. Workers and workers, to make the weekly regularly not more than 10 hours have put to be 0.25, those who have to make no more than 20 hours with 0.5 and those who have to make no more than 30 hours with 0.75.
(2) the employer has to make the information required for the implementation of the compensation of the sickness fund competent according to § 2 para 1.
(3) the Association regulates the details on the implementation of the recognition process federal of health insurance fund referred to in paragraph 1.
§ 4 refusal and recovery of refunds (1) reimbursement can in some cases be refused, unless the employer makes not or not fully the information required pursuant to section 3 para 2.
(2) the health insurance fund has to reclaim reimbursement amounts in particular by the employer unless the employer 1 has made culpable wrong or incomplete information or 2 has called reimbursement amounts, although he knew or had to know that there is no entitlement to article 3, paragraph 1 and 2 or § 9 para 1 of the fee paid law or according to § 11 or § 14 para 1 of the maternity protection act.
The employer can rely on the fact that he is no longer enriched by the sums unduly paid. The recovery may be waived if the amount unduly paid is low and the resulting administrative burden would be disproportionately large.
Assignment a claim for damages has gone over to the employer section 5 according to § 6 of the pay sick pay law, so the insurance refund is only required if the employer shall claim flowed to him up to the pro-rata amount of the refund amount to health insurance.
§ 6 limitation and compensation (1) the refund claim barred in four years after the expiration of the calendar year in which it is created.
(2) against refund claims only claims may be set on 1 payment of levy amounts, contributions to statutory health insurance and such contributions, which to collect the collection place for other carriers of social security and the federal employment agency has 2 repayment of advances, 3. repayment of unduly paid reimbursement amounts, 4. reimbursement of the costs of proceedings, 5th payment of fines, 6 release one by a third party on the legitimate power led , which the health insurance fund is to take effect.
§ 7 raising the financing (1) the funds to carry out the U1 and U2 procedures will be of the employers involved in the compensation each separate levies applied, the necessary administrative costs reflect that.
(2) the allocations are each set in a percentage of pay (levy rate) after the contributions to the statutory pension insurance for workers employed in the operation are measured workers and trainees or would be measured where insurance is compulsory in the statutory pension insurance. When calculating the levy for expenses pursuant to section 1 para 1, fees from workers and workers whose employment relationship with an employer no longer than four weeks and not entitled to wages in case of illness can arise where due to the nature of the employment relationship on the basis of § 3 para 3 of the pay sick pay law, and once paid remuneration according to Section 23a of the fourth book of the social code are not to take into account. For the time of the cover of short money, the levies calculated according to the actually achieved pay up to the contribution assessment ceiling in the statutory pension insurance.
§ 8 management of funds (1) the health insurance companies manage the funds to compensate for the employer expenses as assets. The funds may be used only for the purposes of legally prescribed or approved.
(2) the health insurance fund can transmitted by provision on an other health insurance or a State or Federal Association implementation of U1 and U2 method. The catchment of the levies continue to incumbent transmitting health, which has to pass on the levies paid by employers on implementing health insurance fund or the Association. Article 90 of the fourth book of the social code shall apply mutatis mutandis.
(1) statutes which statutes of the health insurance must contain in particular provisions § 9 1 level of assessment rates, 2. formation of resources, 3. establishment of the budget, 4. examination and acceptance of the financial statements.
(2) the articles of association can pursuant to section 1 para 1 limit 1 the amount of the refund and not be different refund rates, the 40 per cent less than, provide, provide a lump-sum refund of the part of the total social by employers for the remuneration paid pursuant to section 11 of the maternity protection Act 2., provide for the payment of advances 3 containing (dropped out) 5 transmission according to § 8 para 2 4.
(3) the resources may not exceed the amount of the expected expenditure for three months.
(4) in matters of the law, only the representatives of the employers involved in the selfgovernment bodies; the self-governing bodies of the spare funds have to produce agreement with the acting relevant to the interests of the employer.
(5) paragraphs 1 to 4 apply to implementing health insurance fund or the association according to § 8, paragraph 2, sentence 1.
§ 10 application social security regulations the regulations for statutory health insurance will apply accordingly, unless the law States otherwise.
§ 11 exception rules (1) article 1, paragraph 1 shall not apply to 1 the Federal, countries, municipalities and municipal associations as well as other bodies, institutions and foundations under public law and associations, institutions and companies are tied to the rate in terms of for the collective agreements applicable to employees of the Federal Government, countries or of the communities, as well as the associations of municipalities, municipal associations and local companies including their umbrella organisations , 2. civilian workers who are employed by the services and these equal facilities of foreign troops stationed in the Federal Republic of Germany and the international military headquarters established there on the basis of the Nordatlantikpaktes, 3-Hausgewerbetreibende (article 1, paragraph 1 letter b of the homework Act) as well as that described in section 1, paragraph 2, sentence 1 to get letters b and c of the home work Act people if they are equal as regards the remuneration arrangements , 4. the umbrella organisations of the free welfare (Arbeiterwohlfahrt, diaconal work of the Evangelical Church in Germany, German Caritas Association, German joint Welfare Association, German Red Cross and Central welfare place of the Jews in Germany) including its independent and non-independent subdivision, facilities and institutions, unless they explain implementing health insurance companies and associations their participation on a pay-as-you-go basis is writing and irrevocably against a health insurance company with effect for all section 1 according to § 1 para 1 (2) does not apply to 1 which according to § 2 para 1 No. 3 of the second Law on health insurance of farmers family members working with insured an agricultural entrepreneur, 2 departments and in paragraph 1 civilian workers referred to in no. 2, 3. in the context of section 54a of the third book of the social code subsidised occupational entry qualifications this equals facilities of foreign troops stationed in the Federal Republic of Germany and the international military headquarters established there on the basis of the Nordatlantikpaktes with the exception in the context of § 79 paragraph 2 of the third book, social security code subsidised vocational training in outside institutions.
Facilities to compensate for the employer expenses § 12 voluntary compensation procedure (1) for operations of an industry can build employer in which employers participate, that do not meet the requirements of section 1. The establishment and regulation of the composition proceedings require the approval of the Federal Ministry of health.
(2) on an employer, whose Aufwendungen are offset by an institution referred to in paragraph 1, the provisions of this Act do not apply.
(3) local authorities, associations of persons and estates within the meaning of § 1 para 1 of the Corporation Tax Act, which are approved as an institution of the type referred to in paragraph 1 by the Federal Ministry of health, are exempt from corporation tax, trade tax and property tax.
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