Regulation for the determination of labour income from agriculture and forestry for the year 2014 (Labour income regulation Agriculture 2014-AELV 2014)

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AELV 2014

Date of completion: 14.10.2013

Full quote:

" Labour income regulation Agriculture 2014 of 14. October 2013 (BGBl. I p. 3867)

Footnote

(+ + + Text evidence from: 31.10.2013 + + +) 

  

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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 Determination of labour income

(1) Labour income from agriculture and forestry, which is relevant for the granting of contributions for the year 2014, shall be determined on the basis of relationship values arising from the following:

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:

1.

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

2.

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

3.

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 41 000 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 41 000 Deutsche Mark and under 500 000 Deutsche Mark, whose economic value is not listed in Annexes 3 and 4, the labour income shall be determined by:

1.

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,

2.

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

3.

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 0.1994-fold the economic value. For Group 2 enterprises with an economic value of more than 500 000 Deutsche Mark, the labour income is 0,1934 times the economic value. (4) In the case of holdings which are the Group 3 pursuant to § 32 (6) sentence 1 (2) of the Law 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 Entry into force

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 2013, 3869)


Economic value in DMRelationship value

up to 25 000	1,0845
26 000	1,0793
27 000	1,0732
28 000	1,0664
29 000	1,0589
30 000	1,0510
31 000	1,0427
32 000	1,0341
33 000	1,0254
34 000	1,0165
35 000	1,0076
36 000	0.9985
37 000	0.9895
38 000	0.9804
39 000	0.9714
40 000	0.9625
41 000	0.9536

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

(Fundstelle: BGBl. I 2013, 3869)


Economic value in DMRelationship value

up to 25 000	0.5140
26 000	0.5364
27 000	0.5557
28 000	0.5722
29 000	0.5863
30 000	0.5984
31 000	0.6087
32 000	0.6174
33 000	0.6248
34 000	0.6310
35 000	0.6362
36 000	0.6404
37 000	0.6438
38 000	0.6465
39 000	0.6486
40 000	0.6501
41 000	0.6511

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

(Fundstelle: BGBl. I 2013, 3870)


Economic value in DMRelationship value

41 000	0.9536
100 000	0.6070
150 000	0.4701
200 000	0.3875
250 000	0.3316
300 000	0.2910
350 000	0.2601
400 000	0.2357
450 000	0.2159
500 000	0.1994

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

(Fundstelle: BGBl. I 2013, 3870)


Economic value in DMRelationship value

41 000	0.6511
100 000	0,5165
150 000	0.4200
200 000	0.3552
250 000	0.3092
300 000	0.2747
350 000	0.2478
400 000	0.2261
450 000	0.2084
500 000	0.1934