Regulation For The Determination Of Labour Income From Agriculture And Forestry For The Year 2014

Original Language Title: Verordnung zur Ermittlung des Arbeitseinkommens aus der Land- und Forstwirtschaft für das Jahr 2014

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Read the untranslated law here: http://www.gesetze-im-internet.de/aelv_2014/BJNR386700013.html

Regulation for the determination of labour income from agriculture and forestry for the year 2014 (wages regulation agriculture 2014 - ÄLV 2014) ÄLV 2014 copy date: 14.10.2013 full quotation: "labor income regulation 2014 14 October 2013 in agriculture (BGBl. I p. 3867)" footnote (+++ text detection from: 31.10.2013 +++) input formula on the basis of § 35 of the law on the retirement of farmers, most recently by article 17 number 14 of the Act of April 20, 2007 (BGBl. I p. 554) is has been modified , ordered the Federal Ministry of labour and Social Affairs in consultation with the Federal Ministry of food, agriculture and consumer protection: section 1 determination of wages (1) that is authoritative work income from agriculture and forestry for contribution funding for the year 2014 on the basis of relationship values determined from 1 the economic value and the five-year average of earnings of test farms evaluated for the Federal Government's agricultural report, and 2. the conversion rate to article 1 of Regulation (EC) no 2866/98 of Council of 31 December 1998 on the conversion rates between the euro and the currencies of the Member States adopting the euro (OJ L 359 of 31.12.1998, p. 1), result.
(2) the income obtained from agriculture and forestry by the economic value to legend according to § 32 paragraph 6 set 5 of the Act on the pension of farmers company 1 on farms, which are group 1 according to paragraph 2 of the law on the pension of farmers allocated to article 32, paragraph 6, sentence 1 is multiplied with the relationship value resulting from Annex 1 , 2. for establishments which are in Group 2 after paragraph 2 of the law on the pension of farmers allocated to article 32, paragraph 6, sentence 1 is reproduced with the relationship value resulting from Appendix 2.
Up to 25 000 Deutsche mark the relationship value determined for this economic value applies to companies with an economic value. The relationship value for an economic value covered in appendices 1 and 2 not listed and not under paragraph 3 is to determine by 1 the difference of this economic value and the next lower economic value of the investment will be divided by the value of 1 000, 2 this value with the difference between the relationship of the next lower level relationship value and the next level will be duplicated and 3 this product will be deducted from the relationship value of the next lower economic value of the plant.
The resulting value of the relationship is not round.
(3) in the case of holdings with an imprest economic value of more than 41 000 Deutsche mark is the income from agriculture and forestry, by the economic value of the company 1 on farms, which are group 1 according to paragraph 2 of the law on the pension of farmers allocated to article 32, paragraph 6, sentence 1 is duplicated with the relationship value arising from the annex 3 , 2. for establishments which are in Group 2 after paragraph 2 of the law on the pension of farmers allocated to article 32, paragraph 6, sentence 1 is reproduced with the relationship value resulting from Annex 4.
For operations of groups 1 and 2 with an economic value over 41 000 Deutsche mark and under 500 000 Deutsche mark, their economic value in units 3 and 4 is not listed, the earned income is determined by 1 the difference between the economic value and the next lower economic value of the investment is divided by the difference between the higher economic value and the next lower economic value of the asset , 2 this value with the difference of the income determined in accordance with sentence 1, which corresponds to the next higher economic value of the asset, and the labor income, determined in accordance with sentence 1, which is equivalent to the next lower economic value of the asset, is duplicated and 3 this product to the labor income determined in accordance with sentence 1, which is equivalent to the next lower economic value, is added.
The labor income is the 0,1994fache of economic value for companies of the Group 1 with an economic value of 500 000 Deutsche mark. The labor income is the 0,1934fache of economic value for companies of the Group 2 with an economic value of 500 000 Deutsche mark.
(4) in the case of establishments which are group 3 after paragraph 2 of the law on the pension of farmers allocated to article 32, paragraph 6, sentence 1, the income is determined by 1 initially the earned income be determined under paragraphs 2 and 3, 2 (labour income 2) would arise when mapping operation to the Group 1 (labour income 1) and mapping of the operation to the Group , 2. then the difference between the external employment and unearned income of the entrepreneur is divided and one-sixth of the base of the year, for which this income is to determine, by two-thirds of the benchmark of this year, 3. reproduced this value with the difference from the job 1 and the working income of 2 and 4 this product will be deducted from the wages of 1.
(5) income from agriculture and forestry will be rounded to full euro.

Article 2 entry into force this regulation enter into force on the day after the announcement.

Concluding formula the Federal Council has approved.

Appendix 1 (to section 1, paragraph 2, sentence 1 number 1) (site: Federal Law Gazette I 2013, 3869) economic value in DM relationship 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 annex 2 (to section 1, paragraph 2, sentence 1 number) (2) (site: Federal Law Gazette I, 2013, 3869) economic value in DM relationship 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 Appendix 3 (to section 1, paragraph 3, sentence 1 number 1) (site : BGBl. I, 2013, 3870) economic value in DM relationship 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 Appendix 4 (to section 1, paragraph 3, sentence 1 number 2) (site: BGBl. I, 2013, 3870) economic value in DM relationship 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