Regulation for the determination of labour income from agriculture and forestry for the year 2013 (Labour income regulation Agriculture 2013-AELV 2013)

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AELV 2013

Date of completion: 15.10.2012

Full quote:

" Labour income regulation Agriculture 2013 of 15. October 2012 (BGBl. I p. 2142) "

Footnote

(+ + + Text evidence from: 19.10.2012 + + +) 

  

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Input formula

On the basis of § 35 of the Law on the Pensions of Farmers, the most recent of which is Article 17 (14) of the Law of 20 April 2007 (BGBl. 554), the Federal Ministry of Labour and Social Affairs, in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection, is responsible for: Unofficial table of contents

§ 1

(1) Labour income from agriculture and forestry, which is relevant for the granting of contribution grants for the year 2013, shall be determined on the basis of the relationship values arising from:

1.

the economic value and the five-year average of the profits of the agricultural test holdings evaluated by the Federal Government for the agricultural report of the Federal Government, and

2.

the exchange rate referred to in Article 1 of Council Regulation (EC) No 2866/98 of 31 December 1998 on the conversion rates between the euro and the currencies of the Member States adopting the euro (OJ L 327, 30.12.1998, p. OJ L 359, 31.12.1998, p. 1),

(2) Labour income from agriculture and forestry is obtained by applying the economic value of the enterprise to be used in accordance with the fifth sentence of Article 32 (6) of the Law on the Pension Protection of Farmers

1.

in the case of holdings belonging to Group 1 in accordance with the first subparagraph of Article 32 (6) of the Law on the Pensions of Farmers, with the value of the relationship resulting from Appendix 1,

2.

in the case of holdings belonging to Group 2 under the first subparagraph of Article 32 (6) of the Law on the Pensions of Farmers, with the value of the relationship resulting from Appendix 2.

For companies with an economic value of up to 25,000 Deutsche Mark, the relationship value determined for this economic value is valid. The relationship value for an economic value not listed in Annexes 1 and 2 and not covered by paragraph 3 shall be determined by:

a)

the difference between this economic value and the nearest economic value of the installation is divided by the value of 1 000;

b)

this value is multiplied by the difference between the relationship value of the next lower level and the relationship value of the next higher level, and

c)

this product is subtracted from the relationship value of the next lower economic value of the asset.

The resulting relationship value is not to be rounded. (3) In the case of holdings with an underlying economic value of more than 47 000 Deutsche Mark, the labour income from agriculture and forestry is obtained by the economic value of the Company

1.

in the case of holdings belonging to Group 1 pursuant to point 2 of the first subparagraph of Article 32 (6) of the Law on the Protection of Farmers Retirement Age, the value of the relationship resulting from Annex 3 shall be multiplied,

2.

in the case of holdings belonging to Group 2 in accordance with Article 32 (6), first sentence, point 2 of the Law on the Pensions of Farmers, with the value of the relationship resulting from Appendix 4.

For holdings of Groups 1 and 2 with an economic value of more than 47 000 Deutsche Mark and under 500 000 Deutsche Mark, the economic value of which is not listed in Annexes 3 and 4, the labour income shall be determined by:

a)

the difference between this economic value and the nearest lower economic value of the system shall be divided by the difference between the next higher economic value and the nearest lower economic value of the installation,

b)

this value shall be equal to the difference between the labour income determined in accordance with the first sentence and corresponding to the next higher economic value of the installation and the labour income determined in accordance with the first sentence, which shall be the next lower economic value of the installation shall be reproduced and

c)

this product shall be added to the labour income determined in accordance with the first sentence, which corresponds to the nearest lower economic value of the installation.

For Group 1 companies with an economic value of over 500,000 Deutsche Mark, the labour income is 0.1811 times the economic value. For Group 2 companies with an economic value of more than 500 000 Deutsche Mark, the labour income is 0.16 times the economic value. (4) In the case of holdings which are the Group 3 pursuant to § 32 (6) sentence 1 (2) of the Act on the To be allocated to farmers, the labour income is determined by:

1.

first, the labour income in accordance with paragraphs 2 and 3, which would result from the allocation of the holding to Group 1 (Labour Income 1) and the allocation of the holding to Group 2 (Labour Income 2),

2.

then the difference between the company's non-operating income and one-sixth of the reference size of the year for which this income is to be determined by two-thirds of that year's reference value divided,

3.

this value is multiplied by the difference between the labour income 1 and the labour income 2; and

4.

this product is deducted from work income 1.

(5) Labour income from agriculture and forestry will be rounded off to full euro. Unofficial table of contents

§ 2

This Regulation shall enter into force on the day following the date of delivery. Unofficial table of contents

Final formula

The Federal Council has agreed. Unofficial table of contents

Appendix 1 (to § 1 (2) sentence 1 (1))

(Fundstelle: BGBl. I 2012, 2144)

Economic value in DMRelationship value

up to 25 000	1,0313
26 000	1,0243
27 000	1,0166
28 000	1,0083
29 000	0.9997
30 000	0.9908
31 000	0.9817
32 000	0.9725
33 000	0.9632
34 000	0.9539
35 000	0.9445
36 000	0.9352
37 000	0.9259
38 000	0.9167
39 000	0.9076
40 000	0.8986
41 000	0.8898
42 000	0.8810
43 000	0.8723
44 000	0.8638
45 000	0.8554
46 000	0.8471
47 000	0.8390

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Appendix 2 (to § 1, paragraph 2, first sentence, point 2)

(Fundstelle: BGBl. I 2012, 2145)

Economic value in DMRelationship value

up to 25 000	0.5021
26 000	0.5168
27 000	0.5292
28 000	0.5397
29 000	0.5484
30 000	0.5557
31 000	0.5616
32 000	0.5665
33 000	0.5703
34 000	0.5734
35 000	0.5757
36 000	0.5774
37 000	0.5785
38 000	0.5791
39 000	0.5793
40 000	0.5791
41 000	0.5786
42 000	0.5778
43 000	0.5767
44 000	0.5754
45 000	0.5739
46 000	0.5722
47 000	0,5704

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Appendix 3 (to § 1, paragraph 3, first sentence, point 1)

(Fundstelle: BGBl. I 2012, 2146)

Economic value in DM	Relationship Value
47 000	0.8390
100 000	0.5576
150 000	0.4301
200 000	0.3537
250 000	0.3023
300 000	0.2651
350 000	0.2367
400 000	0.2143
450 000	0.1962
500 000	0.1811

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Appendix 4 (to § 1, paragraph 3, first sentence, point 2)

(Fundstelle: BGBl. I 2012, 2146)

Economic value in DM	Relationship Value
47 000	0,5704
100 000	0.4386
150 000	0.3535
200 000	0.2976
250 000	0.2582
300 000	0.2289
350 000	0.2062
400 000	0.1879
450 000	0.1730
500 000	0.1604