Regulation For The Determination Of Labour Income From Agriculture And Forestry For The Year 2015

Original Language Title: Verordnung zur Ermittlung des Arbeitseinkommens aus der Land- und Forstwirtschaft für das Jahr 2015

Read the untranslated law here: http://www.gesetze-im-internet.de/aelv_2015/BJNR159500014.html

Regulation for the determination of labour income from agriculture and forestry for the year 2015 (wages regulation agriculture 2015 - ÄLV 2015) ÄLV 2015 copy date: 09.10.2014 full quotation: "labor income regulation agriculture by 2015 from 9 October 2014 (BGBl. I p. 1595)" footnote (+++ text detection from: 15.10.2014 +++) 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 , in conjunction with article 1(2) of the jurisdiction adjustment Act of 16 August 2002 (BGBl. I p. 3165) and the Organization Decree of 17 December 2013 (BGBl. I S. 4310) the Federal Ministry of labour and Social Affairs in consultation with the Federal Ministry of food and agriculture ordered: section 1 determination of wages (1) that is authoritative work income from agriculture and forestry for contribution funding for the year 2015 on the basis of relationship values determined , the resulting from 1 the economic value and the five-year average of earnings evaluated for the Federal Government's agricultural report agricultural test farms, and 2. the conversion rate referred to in article 1 of Regulation (EC) number 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 359 of 31 December 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 38 000 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 of over 38 000 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 0,1987fache of economic value for companies of the Group 1 with an economic value of 500 000 Deutsche mark. The labor income is the 0,1933fache 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 down 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 2014, 1597) economic value in DM relationship value up to 25 000 1,1166 26 000 1,1097 27 000 1,1019 28 000 1,0936 29 000 1,0847 30 000 1,0755 31 000 1,0660 32 000 1,0564 33 000 1,0466 34 000 1,0368 35 000 1,0269 36 000 1,0171 37 000 1,0072 38 000 0,9975 annex 2 (to section 1, paragraph 2, sentence 1 number 2) (site : BGBl. I 2014, 1597) economic value in DM relationship value up to 25 000 0,6272 26 000 0,6438 27 000 0,6577 28 000 0,6693 29 000 0,6789 30 000 0,6868 31 000 0,6933 32 000 0,6984 33 000 0,7025 34 000 0,7055 35 000 0,7077 36 000 0,7092 37 000 0,7101 38 000 0,7103 Appendix 3 (to section 1, paragraph 3, sentence 1 number 1) (site : BGBl. I 2014, 1598) economic value in DM relationship value 38 000 0,9975 100 000 0,6099 150 000 0,4711 200 000 0,3876 250 000 0,3314 300 000 0,2907 350 000 0,2596 400 000 0,2351 450 000 0,2153 500 000 0,1987 Appendix 4 (to section 1, paragraph 3, sentence 1 number 2) (site: Federal Law Gazette I 2014, 1598) economic value in DM relationship value 38 000 0,7103 100 000 0,5314 150 000 0,4273 200 000 0,3593 250 000 0,3116 300 000 0,2761 350 000 0,2485 400 000
0,2265 450 000 0,2084 500 000 0,1933