Advanced Search

Law on the improvement of occupational retirement provision

Original Language Title: Gesetz zur Verbesserung der betrieblichen Altersversorgung

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Law for the Improvement of Occupational Retirement Provision (occupational pension law-BetrAVG)

Unofficial table of contents

BetrAVG

Date of completion: 19.12.1974

Full quote:

" Operating ents Act of 19 December 1974 (BGBl. 3610), which is provided by Article 2 (17) of the Law of 1 April 2015 (BGBl. I p. 434).

Status: Last amended by Art. 3 G v. 23.6.2014 I 787
Note: Amendment by Art. 2 para. 17 G v. 1.4.2015 I 434 (No 14) in a textual proof, not yet concludedly processed in a documentary form

For more details, please refer to the menu under Notes

Footnote

Heading: IdF d.  Art. 8 No. 1 G v. 5.7.2004 I 1427 mWv 1.1.2005 
(+ + + Text-proof validity: 1. 4.1983 + + +)
(+ + + measures due to EinigVtr cf. BetrAVG Appendix EV + + +)

Unofficial table of contents

Input formula

With the approval of the Federal Council, the Bundestag has adopted the following law:

Part one
Labour law

First section
Implementation of occupational retirement provision

Unofficial table of contents

§ 1 commitment of the employer to occupational retirement provision

(1) If the employer pledges to provide an employee with benefits in the form of an old-age, invalidity or survivor's pension on the occasion of his employment relationship (occupational retirement provision), the provisions of this law shall apply. The implementation of occupational retirement provision can be carried out directly through the employer or through one of the providers of care referred to in § 1b (2) to (4). The employer is also in favour of the performance of the services he has promised, even if the implementation does not take place directly on him. (2) The occupational pension scheme is also available if:
1.
the employer undertakes to convert certain contributions into a person's entitlement to an old-age, invalidity or survivor's pension (contribution-oriented benefit commitment),
2.
the employer undertakes to pay contributions to the financing of benefits for occupational retirement provision to a pension fund, a pension fund or a direct insurance scheme, and to pay for pension benefits in accordance with the plan supply capital, on the basis of the contributions paid (contributions and the income derived therefrom), at least the sum of the contributions pledged, in so far as they have not been used in terms of accounting for a biometric risk-sharing scheme, to be made available for this purpose (contribution commitment with minimum performance),
3.
Future compensation claims are converted into a value-equal supply of pension benefits (pay conversion) or
4.
the employee contributes to the financing of benefits of occupational retirement provision to a pension fund, a pension fund or direct insurance, and the employer's pledge also benefits from his/her work pay these contributions; the rules on the conversion of charges shall be applied accordingly, in so far as the promised benefits from these contributions are financed by way of capital cover.
Unofficial table of contents

§ 1a entitlement to occupational retirement provision through remuneration conversion

(1) The employee may require the employer to obtain from his future payment entitlements up to 4 of the hundred of the respective contribution ceiling in the general pension insurance scheme through pay-as-you-go conversion for his or her occupational pension schemes. Age pensions are used. The performance of the worker's claim shall be governed by agreement. If the employer is willing to carry out a pension fund or a pension fund (§ 1b para. 3), the occupational pension provision is to be carried out there; otherwise, the employee may require the employer to provide him with a pension fund for the pension fund. Direct insurance (§ 1b para. 2). In so far as the claim is made, the employee must use annually an amount equal to at least one hundred sixtieth of the reference amount in accordance with § 18 (1) of the Fourth Book of the Social Code for his occupational retirement provision. To the extent that the employee uses parts of his regular pay for occupational retirement provision, the employer may require that monthly amounts remain the same during a current calendar year. (2) Insofar as one is The employee's entitlement to pay conversion is excluded. (3) Insofar as the employee is entitled to a pay conversion for occupational retirement provision according to paragraph 1 , it may require that the conditions for funding be provided for: in accordance with § § 10a, 82 (2) of the Income Tax Act, if the occupational pension scheme is implemented through a pension fund, a pension fund or a direct insurance scheme. (4) If the employee is in the service of a continuing pension fund, the employee benefits from the pension fund. He has the right to continue the insurance or supply with his own contributions. The employer shall also be responsible for the benefits arising from these contributions. The rules on the conversion of charges apply accordingly. Unofficial table of contents

§ 1b Indibility and implementation of occupational retirement provision

(1) A worker who has been promised benefits from occupational retirement provision shall remain eligible if the employment relationship before the occurrence of the pension is completed, but after completion of the 25. end of life and the supply commitment at that time has passed at least five years (incontestable qualifying period). A worker shall retain his or her rights even if he or she is excluded on the basis of an early retirement scheme and without the prior departure of the waiting period and the other conditions for the receipt of benefits for the company retirement provision could have been fulfilled. A change in the supply commitment or its transfer by another person shall not interrupt the expiry of the time limits set out in the first sentence. The obligation arising from a supply commitment shall be equal to supply obligations based on business practice or the principle of equal treatment. The expiry of a waiting period shall not be affected by the termination of the employment relationship after fulfilment of the conditions set out in sentences 1 and 2. If a worker changes from the scope of this Act to another Member State of the European Union, the qualifying period shall be maintained to the same extent as for persons who, even after an employment relationship has ceased, shall remain within the scope of the (2) In the case of occupational retirement provision, life insurance shall be completed on the life of the employee by the employer and shall be the employee or his survivors in respect of the Benefits provided by the insurer in whole or in part (direct insurance), the employer is obliged to no longer revoke the right of subscription due to termination of the employment relationship after the conditions laid down in the first sentence of paragraph 1 and 2 have been fulfilled. An agreement according to which the right of subscription is due to termination of the employment relationship after the fulfilment of the conditions set out in the first and second sentences of paragraph 1 is not effective. Where the employer has withdrawn or is in receipt of the claims arising out of the insurance contract, he shall be obliged to pay the worker, whose employment relationship has ended after the fulfilment of the conditions laid down in the first and second sentence of paragraph 1, at the time of the entry into force of the contract. of the insurance policy, as if the assignment or the insult had not been carried out. The date of issue of the supply supplement referred to in paragraph 1 shall be the beginning of the insurance, but at the earliest the start of the service. (3) The occupational pension provision shall be provided by a legal pension scheme. (pension fund and pension fund), the provisions of paragraph 1 shall apply mutatily to the employee or his survivors ' benefits (pension fund and pension fund). The date of issue of the supply supplement referred to in paragraph 1 shall be the beginning of the insurance, but at the earliest the start of the service. (4) The occupational retirement provision shall be provided by a legal pension scheme , which are not entitled to any legal entitlement to their benefits (Support Fund), the conditions referred to in the first and second sentences of paragraph 1 and prior to the entry of the supply case from the undertaking shall be subject to the conditions laid down in the first sentence of paragraph 1. workers and their survivors until the supply has been admitted to the Undertakings belonging to undertakings and their survivors shall be treated as equal. The supply supplement shall be deemed to be granted at the time the employee belongs to the circle of the beneficiaries of the support payment within the meaning of paragraph 1. (5) Insofar as occupational retirement provision is effected by payment of remuneration, the Employees shall be eligible if their employment relationship ends prior to the occurrence of the supply; in the cases referred to in paragraphs 2 and 3
1.
the surplus shares may only be used to improve performance,
2.
the right to continue insurance or supply of own contributions must be granted to the workers who have been expunged; and
3.
the right to pledge, cession or to be held by the employer must be excluded.
In the case of direct insurance, an irrevocable subscription right shall also be granted to the employee at the beginning of the remuneration conversion. Unofficial table of contents

§ 2 Height of the Infalsifiable Anwarship

(1) When the pension is reached on account of the age limit, invalidity or death, a previously retired worker whose qualifying period is continued in accordance with § 1b, and his survivors shall be entitled at least to the level of the pension Part of the performance without the prior departure, which is the ratio of the duration of the service to the period from the beginning of the service to the point of entry of the control age limit in the statutory pension insurance ; to the place where the rule age limit is reached, a former When this is provided for in the pension scheme as a fixed age limit, at the latest the date of completion of the 65. Life-year, if the employee leaves out and at the same time an old-age pension from the statutory pension insurance for particularly long-time insured persons takes up. However, the minimum entitlement to benefit due to invalidity or death before reaching the age limit shall not be higher than the amount paid by the worker or his survivors if, at the time of retirement, the pension scheme is (2) In the case of direct insurance of the employees, after the conditions of § 1b (1) and (5) have been fulfilled before the supply is fulfilled, the following shall apply: (1) with the proviso that the partial claim to be financed by the employer shall be determined by: (1), in so far as it exceeds the insurance benefit to be provided by the insurer under the insurance contract as a result of the employer's contributions, directed against the employer. The insurance contract to be provided by the insurer on the basis of the insurance contract shall, at the request of the employer, replace the claims referred to in the first sentence, if:
1.
after 3 months at the latest since the worker's departure, the right of subscription is irrevocable and there is no assignment or any kind of assignment of the right under the insurance contract by the employer and the arrears of contributions,
2.
from the beginning of the insurance, but at the earliest from the beginning of the service, under the insurance contract the surplus shares are to be used only to improve the insurance performance; and
3.
the retired worker has the right to continue the insurance with his own contributions under the insurance contract.
The employer may communicate his request for the second sentence only within 3 months since the employee's departure to the employee and the insurer. The employee who is retired may be entitled to the claims arising from the insurance contract in the amount of the business plan covering capital formed by contributions paid by the employer or, in so far as the calculation of the cover capital does not apply to the business plan , the value calculated in accordance with Section 169 (3) and (4) of the Insurance Contract Law shall not be cancelled or insult. In this amount, the redemption value may not be used on the basis of a termination of the insurance contract; in the case of a termination, the insurance is converted into a premium-free insurance. § 169 (1) of the Insurance Contract Law does not apply to this extent. A severance of the claim according to § 3 is still possible. (3) For pension funds, the provisions of paragraph 1 shall apply with the proviso that the partial claim to be financed by the employer shall be determined in accordance with paragraph 1, insofar as it is provided by the pension fund in accordance with the prudential-approved business plan or, where a regulatory authorisation is not required, in accordance with the general insurance conditions and the technical business documents within the meaning of Section 5 (3) (2) (2) of the Insurance supervision law (business records) on the basis of the employer's contributions to exceeds the performance of the employer. At the request of the employer, the benefit to be provided by the pension fund on the basis of the business plan or the business records shall be replaced by the requirements set out in the first sentence if, in accordance with the business plan or the business plan approved by the regulatory authority, the employer ' s Business records
1.
from the beginning of the insurance, but at the earliest from the beginning of the service, surplus shares, which are regularly incurred as a result of the financing procedure, are to be used only to improve the insurance performance or to increase the increase in the insurance performance. the worker's pension rights in respect of the development of his/her pay, in so far as it is less than the respective contribution limits of the statutory pension insurance, and
2.
the retired worker has the right to continue insurance with his own contributions.
(3a) In the case of pension funds, paragraph 1 shall apply with the proviso that the partial claim to be financed by the employer shall, in so far as it relates to those provided by the pension fund on the basis of the pension scheme in force in accordance with the current pension plan, apply: § 112 (1) sentence 2 in conjunction with Section 113 (2) (5) of the Insurance Supervision Act (Insurance Supervision Act), which goes beyond the employer's liability. (4) If the pension is admitted, a support fund has a prematurely prematurely defined benefit. Retired workers, who are equal in accordance with Section 1b (4), and his (5) In the case of the calculation of the partial claim referred to in paragraph 1, changes in the supply arrangements and the bases for the performance of the operating system shall remain in force. Pension provision, insofar as they occur after the worker has left the employee, shall also be considered; this shall also apply to the tax bases of other pensions to be taken into account in the calculation of the performance of occupational retirement provision . Where a pension is to be taken into account in the statutory pension insurance scheme, the general procedure for calculating pension provisions may be based on the fact that the number of employees who have been retired is not the number of persons who are retired at the time of the pension scheme. in the case of pension funds, the supervisory authority approved business plan or the business records shall be decisive. In the case of pension funds, the pension plan and the other business documents are decisive. Pension rights acquired by the employee after his retirement may not result in any reduction in the partial entitlement under paragraph 1. (5a) In the event of an undeductible entitlement from payment of remuneration, the claims shall be replaced by the following: (1), (3a) or (4) from the date of the commitment to occupational retirement provision until the worker's departure has been reached, in respect of benefits from the previously converted components of the remuneration; this shall apply in accordance with the provisions of Non-condescending contributions from contributions in the context of a contribution-oriented (5b) In the case of claims under paragraphs 2, 3, 3a and 5a, in the case of a contribution commitment with a minimum benefit, the supply capital to be paid to the employee shall be based on the basis of the pension capital to be paid up until the date of its departure. contributions (contributions and the income received up to the date of the pension), at least the sum of the contributions pledged up to that point, insofar as they have not been used for biometric risk equalisation. (6) (dropped) Unofficial table of contents

§ 3 severance

(1) Indisputable claims in the event of termination of the employment relationship and current benefits may only be found under the conditions set out in the following paragraphs. (2) The employer may be entitled to a claim without the consent of the If the monthly amount of the current performance resulting from the qualifying period is 1 of the hundred, in the case of capital benefits, 12 tenths of the monthly reference quantity according to § 18 of the Fourth Book Social Code would not exceed. This applies accordingly to the severance of an ongoing power. The compensation is inadmissible if the employee makes use of his/her right to transfer the person's rights. (3) The employee's rights must be deducted at the employee's request if the contributions are reimbursed to the statutory pension insurance scheme. (4) The part of the contract which has been served during insolvency proceedings can be found without the consent of the employee, if the operating activity is completely discontinued and the company is liquidated. (5) For (6) The calculation of the amount of severance shall apply in accordance with Section 4 (5). Severance is to be dismissed separately and to be paid once. Unofficial table of contents

§ 4 Transfer

(1) Indilatable conditions and current services may only be transferred under the conditions set out in the following paragraphs. (2) After termination of the employment relationship, the agreement of the former employer and the new employer may be completed. Workers
1.
the commitment is accepted by the new employer; or
2.
the value of the inaliable entitlement to occupational retirement provision acquired by the worker (transfer value) shall be transferred to the new employer if the new employer has given a similar undertaking of value; the new agreement shall apply to the new employer Regulation on fee conversion accordingly.
(3) The employee may, within one year of termination of the employment relationship from his former employer, require that the transfer value be transferred to the new employer if:
1.
the occupational pension scheme has been implemented through a pension fund, a pension fund or a direct insurance scheme, and
2.
the transfer value does not exceed the contribution rate limit in the general pension insurance scheme.
The claim is directed against the provider if the former employer has chosen the insurance-form solution in accordance with § 2 para. 2 or 3 or if the employee has continued the insurance or supply with his own contributions. The new employer is obliged to give a commitment of value equal to the transfer value and to carry out a pension fund, a pension fund or a direct insurance scheme. In the case of the new qualifying period, the regulations on the conversion of charges apply. (4) If the operating activity is discontinued and the company is liquidated, a commitment from a pension fund or a life insurance company can be made without Consent of the employee or recipient of the supply if it is ensured that the surplus shares from the beginning of the pension are used in accordance with § 16 para. 3 no. 2. § 2 (2) sentence 4 to 6 shall apply accordingly. (5) The transfer value shall be equal to the present value of the future in accordance with § 2 in the case of an occupational retirement provision directly carried out by the employer or through a support fund. Power supply at the time of transmission; in the calculation of the present value, the accounting principles and the recognised rules of actuarial are authoritative. In so far as the occupational pension scheme has been implemented through a pension fund, a pension fund or a direct insurance scheme, the transfer value corresponds to the capital formed at the time of the transfer. (6) With the full Transmission of the transfer value shall be the result of the former employer's commitment. Unofficial table of contents

§ 4a The right to information

(1) In the event of a legitimate interest, the employer or the provider shall inform the worker in writing at his request,
1.
The amount of the previously acquired incontestable eligibility for retirement provision when the age limit laid down in the pension scheme is reached, and
2.
as high in the case of a transfer of the qualifying period in accordance with § 4 (3) of the transfer value.
(2) The new employer or the provider shall inform the worker in writing, at the request of the employee, of the amount of the transfer value of a pension entitlement and of an invalidity or survivor ' s pension would exist.

Second section
Ban on consumption

Unofficial table of contents

§ 5 Nutrition and Invoice

(1) The benefits of occupational retirement provision fixed at the time of the occurrence of the supply should no longer be lessened or withdrawn by the amounts of other pension benefits after that date by adjustment to the benefits of the pension scheme. (2) Benefits of occupational retirement provision may be taken into account by taking into account or taking into account other economic developments, Pensions in so far as they are based on their own contributions from the recipient are not to be cut. This does not apply to pensions from statutory pension schemes, where they are based on compulsory contributions, as well as for other pensions, which are at least half based on contributions or grants from the employer.

Third Section
Age limit

Unofficial table of contents

§ 6 Early retirement benefit

A worker who is entitled to an old-age pension from the statutory pension insurance as a full pension shall be entitled to benefits of occupational retirement provision on his request for the fulfilment of the waiting period and other conditions of performance. . If the old-age pension is removed from the statutory pension insurance scheme or is limited to a partial amount, the benefits of occupational retirement provision can also be adjusted. The retired worker is obliged to take up or pursue an employment or employment which leads to a removal or a restriction of the old-age pension from the statutory pension insurance scheme, the employer or Other suppliers shall be notified without delay.

Fourth Section
Insolvency protection

Unofficial table of contents

§ 7 Scope of the insurance cover

(1) Supper whose claims are not fulfilled by the employer's immediate provision of supply, because the insolvency proceedings have been opened on the assets of the employer or on the basis of his succession, and their claims are not fulfilled. Survivors shall have a claim against the institution of insolvency protection in the amount of the benefit which the employer would have to provide on the basis of the supply commitment if the insolvency proceedings had not been opened. Sentence 1 shall apply mutatily,
1.
if benefits from direct insurance are not paid on the basis of the facts referred to in § 1b (2) sentence 3 and the employer does not comply with his obligation pursuant to Section 1b (2) sentence 3 for the opening of the insolvency proceedings,
2.
if a support fund or pension fund does not provide the supply provided for under its pension scheme, either because of the assets or estate of an employer who benefits from the support fund or pension fund (carrier) which has been opened insolvency proceedings.
§ 14 of the Insurance Contract Law shall apply accordingly. The opening of insolvency proceedings shall be the same for the application of rates 1 to 3
1.
the dismissal of the application for the opening of the insolvency proceedings in the absence of a mass,
2.
the non-judicial settlement (settlement, quota or liquidation comparison) of the employer with its creditors for the application of insolvency proceedings if the institution of insolvency protection agrees to it,
3.
the complete termination of the operating activity within the scope of this Act if an application for the opening of the insolvency proceedings has not been filed and an insolvency proceeding is manifestly not possible due to a lack of mass.
(1a) The claim against the institution of the insolvency insurance shall be created with the beginning of the calendar month following the entry of the security case. The claim ends at the end of the death month of the beneficiary, unless something else is determined in the employer's pension plea. In the cases referred to in the first and fourth sentences of paragraph 1 and in the first and third sentences of paragraph 1, the claim shall also include the provision of return services, insofar as these have been incurred up to twelve months before the obligation of the institution of insolvency protection has been incurred. (2) Persons who: at the opening of the insolvency proceedings or at the entry of the conditions as set out in paragraph 1, sentence 4 (security case), a pension entitlement shall be ineligible pursuant to section 1b, and the survivors shall have access to the pension at the time of the occurrence of the supply a claim against the institution of insolvency protection, if the legation is based
1.
on the employer's immediate supply plea, or
2.
is revocable to direct insurance and the employee with regard to the insurance benefits of the insurer, or the benefits are not paid on the basis of the facts referred to in Article 1b (2) sentence 3 and the employer of his Obligation under Section 1b (2) sentence 3 for the opening of the insolvency proceedings shall not be complied with.
The first sentence shall apply to persons belonging to the circle of beneficiaries of a fund of assistance or of a pension fund, if the security case has occurred in a sponsoring undertaking. The amount of the claim depends on the amount of the benefits according to § 2 (1), 2 sentence 2 and (5), in the case of support funds according to the part of the supply provided for under the supply arrangements, which is the ratio of the duration of the Membership of the company at the time of the commencement of service until the fixed age limit laid down in the pension scheme is reached, unless Section 2 (5a) is applicable. For the purpose of calculating the amount of the claim as set out in the third sentence, the service membership shall be taken into account until the date of entry of the fuse. In the case of pension funds with performance commitments, the provisions relating to direct pension pledges shall apply in respect of the amount of the claim, in the case of premium commitments with a minimum benefit, the amount of the claim is valid for the amount of the claim § 2 para. 5b. (3) However, benefits against the institution of insolvency insurance shall be no more than three times the monthly reference variable, which is the determining factor at the time of the first due date, in accordance with § 18 of the Fourth Book of Social Code. The first sentence shall apply in the case of a claim to capital benefits provided that ten of the hundred of the performance shall be set as the annual amount of an ongoing benefit. (4) A claim for benefits against the institution of the insolvency insurance shall be reduced to the extent to which the employer or other institution of the supply provides the benefits of occupational retirement provision. If an insolvency plan is confirmed in the insolvency proceedings, the right to benefits against the institution of insolvency protection shall be reduced to the extent that, in accordance with the insolvency plan of the employer or other institution of the supply, a part of the benefits shall be paid. itself to provide. If the bankruptcy plan provides that the employer or other institution of the supply must provide the benefits of the occupational pension scheme itself from a certain point in time, the right to benefits shall be waited against the institution of the pension scheme. Insolvency protection from this point in time. The rates 2 and 3 shall apply mutas to the out-of-court settlement referred to in paragraph 1, sentence 4, point 2. The aim of the insolvency plan is to ensure that, in the event of a sustained improvement in the economic situation of the employer, the benefits to be provided by the institution of insolvency protection shall be wholly or partly by the employer or other institution of the employer. (5) A claim against the institution of insolvency protection does not exist, to the extent that, in the circumstances of the case, the assumption is justified that it is the sole or predominant purpose of the supply supplement or its Improvement or the facts referred to in the third sentence of section 1b (2) of the direct insurance scheme was to claim the institution of insolvency protection. This assumption is justified, in particular, if, in the event of a supply or improvement of the supply commitment, it was to be expected that the undertaking would not be fulfilled because of the economic situation of the employer. A claim for benefits against the institution of insolvency protection consists of commitments and improvements of commitments made in the last two years prior to the entry of the security case, only
1.
for undertakings given as from 1 January 2002, to the extent that amounts of up to 4 per cent of the contribution limit in the general pension scheme for occupational pensions are used in the case of payment of remuneration, or
2.
for transfers made in the context of transfers, provided that the transfer value does not exceed the contribution ceiling in the general pension insurance scheme.
(6) If the security case has been caused by warlike events, internal disturbances, natural disasters or nuclear energy, the institution of insolvency protection may, with the consent of the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht), provide for the benefits of shall, by way of derogation from paragraphs 1 to 5, be determined. Unofficial table of contents

§ 8 Transfer of duty and severance pay

(1) A claim against the institution of insolvency protection on benefits under § 7 does not exist if a pension fund or a company of life insurance is obliged to the institution of insolvency protection against the obligation to provide these benefits (1a) The institution of the insolvency insurance company shall have the rights against the pension fund, the carrier companies of which shall be subject to the admission obligation in accordance with § § § 7. 7 has triggered the transfer, within the meaning of paragraph 1, if the Bundesanstalt für Financial services supervision to this effect is granted. The approval can only be granted if the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) is subject to the permanent fulfilment of the benefits from the pension plan. The Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) is entitled to apply for the pension fund only within three months of the date on which the security has entered into force. (2) The institution of the insolvency insurance may be entitled to a claim without the consent of the If the monthly amount of the current performance resulting from the qualifying period is 1 of the hundred, in the case of capital benefits, 12 tenths of the monthly reference quantity according to § 18 of the Fourth Book Social Code would not exceed or if the employee Contributions to the statutory pension insurance have been reimbursed. This applies accordingly to the severance of an ongoing power. The severance payment is also possible if it is paid to a life insurance company, where the person entitled to a pension is insured under direct insurance. § 2 (2) sentences 4 to 6 and § 3 (5) apply accordingly. Unofficial table of contents

§ 9 Obligation to participate, transfer of receivment and transfer of assets

(1) The institution of the insolvency insurance shall notify the beneficiary in writing of the claims or claims to which he is entitled pursuant to § 7 or § 8. If the notification is not received, the claim or the qualifying period shall be notified to the institution of the insolvency protection at the latest one year after the security case; if the application is made later, the services shall start at the earliest with the first of the (2) claims or entitlements of the person entitled against the employer to the benefits of occupational retirement provision, which are the subject of the application of the A claim against the institution of insolvency protection shall be based in the case of a Insolvency proceedings with the opening of the insolvency proceedings, in the other security cases then on the institution of insolvency protection, if the latter, in accordance with the first sentence of paragraph 1, notifies the person entitled to the claims or the claims to which he is entitled. The transition cannot be claimed to the detriment of the beneficiary. In the case of insolvency proceedings, the outstanding claims committed with the opening of the insolvency proceedings are asserted as unconditional claims in accordance with § 45 of the Insolvency Code. (3) If the institution of insolvency insurance is obliged to provide services, the without the entry of the security deposit, a fund of assistance would be transferred, the assets of which, including the liabilities, shall be transferred to it; the liability for the liabilities shall be limited to the assets transferred. If the transferred assets exceed the cash value of the claims and the claims against the institution of the insolvency protection, the latter shall use the exceeding part in accordance with the statutes of the support fund. In the case of a support fund with a number of carriers, the institution of insolvency protection shall be entitled to an amount corresponding to that part of the assets of the cash register, which is attributable to the undertaking in the case of which the undertaking is responsible for the payment of the cash in the case of the undertaking. the security case has occurred. The rates 1 to 3 shall not apply if the security case is based on the reasons mentioned in Section 7 (1) Sentence 4, second sentence, unless the carrier company does not continue its operations after the security case has entered into force and is dissolved. (Liquidation Comparison). (3a) Paragraph 3 shall apply to a pension fund if the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht) is authorised to transfer the service obligation by the institution of the insolvency insurance in accordance with § (4) In an insolvency plan, which is the continuation of the undertaking or of a holding, a special group may be set up for the institution of insolvency protection. Unless otherwise provided for in the insolvency plan, the institution of insolvency protection may, if a request for the opening of a new insolvency proceedings concerning the assets of the insolvency proceedings within three years of the annulment of the insolvency proceedings, request the opening of a new insolvency proceedings. (5) The institution of insolvency protection is opposed to the decision by which the insolvency proceedings are opened, the immediate effect of the insolvency proceedings shall be the order of the insolvency proceedings. Complaint. Unofficial table of contents

§ 10 Contribution to contribution and contribution measurement

(1) The funds for the implementation of insolvency protection shall be applied on the basis of a public service obligation by contributions from all employers who have directly committed to the benefits of occupational retirement provision or to a company pension provision through a support fund, direct insurance of the type referred to in Article 7 (1), second sentence, second sentence, point 2, or a pension fund. (2) The contributions must be the cash value of the current calendar year shall cover insolvency insurance benefits, plus one Amount to be paid in respect of the assets to be secured on the basis of insolvency, which is based on the difference between the cash values of these rights at the end of the calendar year and at the end of the previous year. The invoice rate for the calculation of the cash value of the claims for insolvency insurance benefits is determined in accordance with § 65 of the Insurance Supervision Act; in so far as no transfer takes place in accordance with Section 8 (1), the billing rate is at the rate of the Calculation of the present value of the waiting period by one third higher. In addition, the contributions must cover the administrative costs and other costs incurred during the same period in connection with the granting of benefits and the supply to one of the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) § 37 of the Insurance Supervision Act shall remain unaffected. Advances may be made to the contributions due at the end of the calendar year. Where the contributions required under the rates 1 to 3 are higher than in the previous calendar year, the difference may be distributed over the four calendar years running and the following. In years in which exceptionally high contributions would be made, the compensation fund may be used in a volume to be approved by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht). (3) The amount referred to in paragraph 2 of this Article shall be granted. contributions shall be converted to the employer in accordance with the following amounts, in so far as they relate to the current supply services and the non-deductible supply arrangements (contribution assessment basis); these amounts shall be determined at the end of the marketing year of the Employer, which ended in the previous calendar year:
1.
In the case of employers who have directly agreed to the benefits of occupational retirement provision, the basis for the assessment of contributions is the partial value of the pension obligation (Section 6a (3) of the Income Tax Act).
2.
In the case of employers who carry out an occupational retirement provision through direct insurance with revocable subscription rights, the basis of contribution assessment shall be the business plan covering capital or, in so far as the calculation of the cover capital is does not belong to the business plan, the cover return. For insurance companies in which the insurance case has already occurred and for insurance claims for which an irrevocable subscription right has been granted, the covering capital or the cover provision shall be limited to the extent to which when the insurance companies are resigned or are loaned.
3.
In the case of employers who provide an occupational pension through a support fund, the basis of contribution is the cover capital for the current benefits (Section 4d (1) (1) (a) of the Income Tax Act) plus the Twenty times the annual benefits calculated in accordance with Section 4d (1) (1) (b), first sentence, of the Income Tax Act for the purposes of Section 4d (1) (1) (b) (2) of the Income Tax Act.
4.
In the case of employers, in so far as they carry out occupational pension schemes through a pension fund, the contribution assessment base shall be 20 of the hundred of the amount determined in accordance with point 1.
(4) Enforcement shall take place in accordance with the provisions of the Code of Civil Procedure on the basis of the contributions of the institution of insolvency protection. The enforceable copy shall be issued by the institution of insolvency protection. Unofficial table of contents

§ 10a Secrecy surcharges, interest, statute of limitations

(1) In the case of contributions which are only brought against the obligation to notify due to the employer's breach of the obligation to notify, the institution of insolvency protection may, for each of the month in question, from the date of the due date of the due date, to a surcharge of the amount of up to (2) For fixed contributions and advances paid by the employer upon maturity, the institution of the insolvency insurance shall apply for each month default interest in the amount of 0.5 per cent of the total amount of the contributions. backward contributions. (3) Contributions to be reimbursable by the institution of insolvency protection shall be made by the date of maturity or by a court decision of the date of validity of the claim by a court decision of the date of validity of the claim for each Months with 0.5 of the hundred dirinst. In the case of insolvency insurance contributions, claims for payment of contributions to insolvency insurance pursuant to § 10 as well as claims for reimbursement after payment of undue contributions to insolvency insurance shall be paid in six years. The period of limitation shall begin at the end of the calendar year in which the obligation to pay contributions has been made or the claim for reimbursement has become due. The statutory provisions of the Civil Code shall apply to the statute of limitations. Unofficial table of contents

§ 11 Reporting obligations, information and notification obligations

(1) The employer shall have the institution of insolvency insurance a company pension pursuant to section 1b (1) to (4) for his employees within 3 months after the grant of the direct pension, the conclusion of direct insurance or the establishment of a support fund or pension fund. The employer, the other institution of the supply, the insolvency administrator and the persons entitled under § 7 are obliged to provide the institution of the insolvency insurance with all the information necessary for the implementation of the provisions of this Section (2) A contributor to the insolvency insurance institution shall have the amount of the institution of insolvency protection at the latest by 30 September of each calendar year. In accordance with Section 10 (3) for the assessment of the contribution, the amount of the contribution shall be immediately Notification of supply and pension funds on the basis of an actuarial opinion, in the case of direct insurance on the basis of a certificate issued by the insurer and in the case of support funds, on the basis of a verifiable calculation. The employer shall keep the documents referred to in the first sentence for at least 6 years. (3) The insolvency administrator shall have the institution of insolvency protection the opening of the insolvency proceedings, the names and addresses of the beneficiaries and the amount of the insolvency proceedings. of their supply in accordance with § 7 without delay. At the same time, it must inform the names and addresses of the persons who, at the opening of the insolvency proceedings, have an invalidity pension pursuant to § 1, and the amount of their eligibility under Section 7. (4) The employer, the other institution of the Supply and the persons entitled under § 7 are obliged to provide the insolvency administrator with information on all facts to which the obligation to provide notification in accordance with paragraph 3 relates. (5) In cases in which insolvency proceedings are not opened (Section 7 (1) sentence 4) or pursuant to Article 207 of the Insolvency Code, the following are: (6) Chambers and other associations of entrepreneurs or other self-employed persons, acting as entities of the institution of the In addition, associations and other groups of undertakings to which entrepreneurs or other self-employed persons belong to or belong to the law shall have the institution of insolvency protection in the determination of the provisions of the law of the (7) The provisions of paragraphs 1 to 3 of this Regulation shall apply to the (8) In order to ensure the complete collection of the documents required pursuant to § 10, the documents and information provided for in accordance with Section 10 shall be used for the purposes of providing information and information and the information provided for in accordance with paragraph 6. Employers may inform the financial offices of the institution of insolvency protection which employers are eligible for the obligation to pay contributions. The Federal Government is empowered to determine, by means of a regulation with the consent of the Federal Council, the details of the procedure and to settle the details of the procedure. Unofficial table of contents

§ 12 Administrative Offences

(1) Contrary to the law, those who intentionally or negligently act
1.
Contrary to § 11 (1) sentence 1, second sentence, sentence 1, para. 3 or para. 5, a communication is not carried out, not correct, not complete or not in good time,
2.
, contrary to Section 11 (1) sentence 2 or (4), an information is not issued, not correct, not complete or not in good time, or
3.
Contrary to § 11 (1) sentence 2, documents are not, not correct, not submitted in full or in good time, or are not kept in accordance with § 11 para. 2 sentence 2 documents.
(2) The administrative offence can be punished with a fine of up to two thousand five hundred euros. (3) Administrative authority within the meaning of Section 36 (1) (1) of the Law on Administrative Offences is the Federal Financial Supervisory Authority. Unofficial table of contents

§ 13

(dropped) Unofficial table of contents

Section 14 Support for insolvency insurance

(1) The institution of insolvency protection is the pension insurance association Versicherungsverein auf reciprocity. At the same time, it is the institution of the guarantee of insolvency of supply undertakings of Luxembourg undertakings in accordance with the provisions of the Agreement of 22 September 2000 between the Federal Republic of Germany and the Grand Duchy of Luxembourg on cooperation in the field of Insolvency protection of occupational pensions. He is subject to supervision by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht). The provisions of the Insurance Supervision Act apply, insofar as this law does not determine anything else. (2) The Federal Minister for Labour and Social Order has, with the consent of the Federal Council, the position of the institution of the Federal Employment Agency with the consent of the Federal Council. Insolvency protection of the Kreditanstalt für Wiederaufbau, in which a fund for insolvency protection of occupational retirement provision is formed, if:
1.
by 31 December 1974, it has not been established that the institution referred to in paragraph 1 has obtained the authorization of the supervisory authority to operate the business,
2.
the institution referred to in paragraph 1 has been dissolved or
3.
the supervisory authority shall prohibit the business of the institution referred to in paragraph 1 or revoke the authorisation to operate it.
In the cases referred to in points 2 and 3, the assets of the institution referred to in paragraph 1, including the liabilities to the Kreditanstalt für Wiederaufbau, shall be covered by the Fund for the purpose of securing insolvency of occupational retirement provision. (3) If the insolvency insurance is carried out by the Kreditanstalt für Wiederaufbau, the provisions of this section shall apply with the following deviations:
1.
In Section 7 (6), the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) shall not be approved.
2.
Section 10 (2) shall not apply. The contributions to be raised by the Kreditanstalt für Wiederaufbau must meet the requirements for the current performance of the insolvency insurance in the current calendar year and the administrative costs and other costs incurred during the same period, which shall be: the granting of benefits shall be covered. In the case of an allocation referred to in paragraph 2 (1), the contribution for the first 3 years shall be at least 0.1 per cent of the contribution basis in accordance with Article 10 (3); the unneeded part of this contribution income shall be supplied to an operating reserve. In the case of an allocation pursuant to paragraph 2 (2) or (3), a surcharge of 0.08 per cent of the contribution basis in accordance with section 10 (3) of the contribution referred to in Article 10 (3) shall be levied in the first 3 years for the contribution referred to in point 2, second sentence, in order to form an operating Contributions may be made to advances.
3.
In Section 12 (3), the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) is replaced by the Kreditanstalt für Wiederaufbau.
The Kreditanstalt für Wiederaufbau manages the fund in its own name. For liabilities of the Fund, it shall be liable only with the assets of the Fund. The Bank shall not be liable for any other liabilities of the Bank. Section 11 (1), first sentence, of the Law on the Kreditanstalt für Wiederaufbau (Kreditanstalt für Wiederaufbau), as amended by the announcement of 23 June 1969 (BGBl. 573), most recently by Article 14 of the Law of 21 June 2002 (BGBl I). 2010), it is also applicable to the Fund in the version in force. Unofficial table of contents

§ 15 Obligation of Confidentiality

Persons who are employed or employed by the institution of insolvency protection may not disclose or exploit foreign secrets, in particular commercial or commercial secrets, without unauthorised disclosure. They are in accordance with the law on the formal obligation of non-official persons of 2 March 1974 (Bundesgesetzbl. 469, 547) by the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht) for the conscientious fulfilment of their obligations.

Fifth Section
Customization

Unofficial table of contents

Section 16 Adaptation test

(1) The employer must examine every three years an adjustment of the current benefits of occupational retirement provision and decide on this at a reasonable discretion; in particular, the interests of the recipient of the pension and the the economic situation of the employer. (2) The obligation referred to in paragraph 1 shall be deemed to be fulfilled if the adjustment is not less than the increase
1.
the consumer price index for Germany or
2.
the net wages of comparable employee groups of the enterprise
during the examination period. (3) The obligation referred to in paragraph 1 shall not apply if:
1.
the employer undertakes to adjust the current performances annually by at least one hundred,
2.
the occupational pension provision is carried out via direct insurance within the meaning of Section 1b (2) or through a pension fund within the meaning of Section 1b (3), from the beginning of the pension, all surplus shares accruing to the pension portfolio to increase the are used for the calculation of the guaranteed performance of the maximum interest rate fixed in accordance with Article 65 (1) (1) (a) of the Insurance Supervision Act for the purpose of calculating the cover reserve, or
3.
a minimum contribution has been granted; paragraph 5 shall not apply in this respect.
(4) If the current performance referred to in paragraph 1 is not or is not fully adapted (adaptation to law), the employer shall not be obliged to make the adjustment at a later date. An adjustment shall be deemed to have been granted if the employer sets out in writing to the supplier the economic situation of the undertaking, the supplier does not within three calendar months after receipt of the notification. (5) Insofar as occupational pension provision is financed by remuneration conversion, the employer is obliged to provide at least the benefits of the pension scheme. in accordance with paragraph 3 (1) or, in the case of implementation, Direct insurance or a pension fund to use all surplus shares in accordance with paragraph 3 (2). (6) An obligation to adjust does not apply to monthly rates within the framework of a pay-out plan and to pensions from the completion of the 85. Life year following a payout plan.

Sixth Section
Scope

Unofficial table of contents

Section 17 Personal scope and tariff opening clause

(1) Workers within the meaning of § § 1 to 16 are workers and employees, including those employed for their vocational training; a vocational training relationship is equal to an employment relationship. § § 1 to 16 apply correspondingly to persons who are not employees, if they have been promised benefits of the old-age, invalidity or survivor's pension on the occasion of their activity for a company. Employees within the meaning of Section 1a (1) are only persons under sentences 1 and 2, insofar as they are subject to statutory pension insurance as a result of the employment or activity of the employer against which the claim according to § 1a would be directed. (2) § § 7 to 15 do not apply to the federal government, to the Länder, to the municipalities and to the corporate bodies, foundations and institutions of public law, where insolvency proceedings are not permitted, and to such legal entities. Persons under public law in which the federal government, a country or a community force the law to (3) § § 1a, 2 to 5, 16, 18a sentence 1, § § 27 and 28 can be dismissed in collective agreements. The divergent provisions shall apply between non-tariff employers and employees where the application of the relevant tariff arrangements is agreed between them. In addition, the provisions of this law cannot be dismissed by the employee. (4) Legal regulations on benefits of occupational retirement provision are not without prejudice to § § 18 by § § 1 to 16 and 26 to 30 (5) In so far as payment claims are based on a collective agreement, a conversion of charges may only be effected in so far as this is provided for by collective agreement or is permitted by collective agreement. Unofficial table of contents

Section 18 Special arrangements for the civil service

(1) For persons who:
1.
be subject to compulsory insurance with the Federal and State Utilities (VBL) or with a municipal or ecclesiastic supplementary pension scheme, or
2.
in the case of another supplementary pension scheme which has concluded a transfer agreement with one of the supplementary services referred to in point 1, or which is subject to the provisions of the statutory provisions governing the statutory provisions of the supplementary services referred to in paragraph 1 may conclude such an agreement; or
3.
under the law on supplementary retirement and survivors ' pensions for employees and workers of the Free and Hanseatic City of Hamburg (first pension law-1). RGG), the law for the re-regulation of the additional old-age and survivor's care for employees and workers of the Free and Hanseatic City of Hamburg (Second Penal Money Act-2. RGG) or under the Braking Helmets Act in their respective versions, or to which these laws otherwise apply,
§ § 2, 5, 16, 27 and 28 do not apply insofar as the following regulations do not give rise to any deviation; § 4 does not apply if the service or the current benefit is wholly or partly financed by a conversion or budget. (2) in the case of supply, the persons referred to in paragraph 1 (1) (1) and (2) whose entitlement to employment has continued in accordance with Section 1b and whose employment relationship has ended before the pension has entered into force, shall receive a supplementary pension from the supplementary pension scheme according to the following measures:
1.
The monthly amount of the supplementary pension shall be, for each year of compulsory insurance under the employment relationship, in the case of a supplementary pension scheme, 2.25 of the hundred, but not more than 100 of the hundred of the benefits provided by the supplementary pension scheme the maximum possible supply rate (full power). For the calculation of the full power
a)
the insurance case of the regular-age pension shall be decisive,
b)
the remuneration is the determining factor which, under the supply arrangements, would be relevant to the measurement of the performance if, at the time of departure, the insurance case had occurred within the meaning of the supply arrangements,
c)
§ 2 para. 5 sentence 1 and § 2 para. 6 shall apply accordingly,
d)
in the context of a total supply of the relevant employment quotient in the case of part-time employment or leave of absence under the supply arrangements for the entire duration of the employment relationship, as a result of the supply arrangements, the employment quotient also applies to the rest of the time;
e)
the provisions of the pension scheme do not apply to a minimum level of benefit; and
f)
, a basic supply to be calculated shall be determined in accordance with the general permissible procedure for the calculation of pension provisions for the consideration of pensions from the statutory pension insurance scheme. In this connection, the remuneration referred to in point (b) shall be taken into account and shall be taken into account in accordance with the supply arrangements to the extent that part-time employment existed during the compulsory insurance scheme.
2.
The supplementary pension shall be reduced by 0.3 of the hundred for each full calendar month, which shall be the case before the completion of the 65. However, it shall not exceed the percentage of the full benefit provided for in the full-benefit pension scheme.
3.
If the sum of the percentages referred to in paragraph 1 exceeds 100, the individual benefits shall be reduced in the same proportion.
4.
The supplementary pension must reach at least the amount per month which, as a result of the employment relationship under the pension scheme, as an insurance pension from the respective significant percentages of the additional service subject to payment or the amount of the pension paid contributions and increases.
5.
The provisions of the supply system for the extinguishing, the resting and the non-performance of the pension shall apply accordingly. To the extent that the supply arrangements provide for a minimum benefit in the case of rest, this shall apply only where the minimum performance is equal to the performance referred to in point 4.
6.
If the person referred to in paragraph 1 dies, a widow or a widower receives 60 of the hundred, widow or widower as defined in § 46 (1) of the Sixth Book of Social Code 42 of the hundred, a half-orphan 12 of the hundred and a full orphan 20 of the A hundred supplementary pension to be calculated taking into account the measures referred to in this paragraph; § § 46, 48, 103 to 105 of the Sixth Book of the Social Code shall apply accordingly. The benefits to a number of survivors may not exceed the amount of the supplementary pension and, where appropriate, the benefits shall be reduced in the same proportion.
7.
The case of supply is the insurance case within the meaning of the supply arrangements.
(3) Persons who have been subject to the provisions of the First Pensions Act, the Second Pensions Act or the Bremen Ruhelohngesetz in their respective versions until the termination of their employment relationship shall be entitled to , with the exception of paragraph 2 (3) and (4) and (5), second sentence, in relation to their former employer, in accordance with paragraph 2; in the case of the application of the Second Pensions Act, the monthly amount of the supplementary pension shall be determined by way of derogation from paragraph 2, in accordance with the provisions of the Second Retirement Allowance Act Calculation. (4) The benefits referred to in paragraphs 2 and 3, except for the benefits referred to in paragraph 2 (4), shall be increased by 1 from 1 July each year as far as a general increase in pensions is carried out this year. (5) in addition to entitlement to a supplementary pension or to the benefits referred to in paragraph 3 or 7, the pension shall also be entitled to a pension or insurance pension in respect of the benefits referred to in the first sentence of the first paragraph of paragraph 1 and 2 Supplementary pension schemes or entitlement to the corresponding services provided by the Supply institution of the German cultural orchestra or the utility institution of the German theatres or under the regulations of the First Pensions Act, the Second Pensions Act or the Bremen Ruhelohngesetz, in the calculation of which the (6) An entitlement to a supplementary pension pursuant to paragraph 2 or to benefits under paragraph 3 may in the event of the transfer of the eligible person in the form of a supplementary pension in accordance with paragraph 2. a supply system of a superstate facility in the If a corresponding agreement exists between the supplementary pension scheme or the Free and Hanseatic City of Hamburg or the Free Hanseatic City of Bremen and the superstate institution, the system of supply of this facility is transferred. (7) § § 2 to 5, 16, 27 and 28 do not apply to persons who are compulsorily insured with the German Cultural Orchestra or the Utilities of the German Bühnen. In the event of the occurrence of the pension, the supplementary pension and the survivors ' benefits referred to in paragraph 2 shall be replaced by the provisions laid down in paragraph 4 and shall be replaced by the provisions laid down in paragraph 4 (2). The amount of benefits may no longer be changed after leaving the employment relationship. The voluntary insured persons of the German Cultural Orchestra and the Utility Institution of the German Stages are also considered as compulsory insured persons. (8) Against decisions of the supplementary pension institutions on claims under this The law is the legal path applicable to insured persons of the institution. (9) In the case of persons leaving out of an employment relationship in which they were insurance-free pursuant to Section 5 (1) sentence 1, first sentence, of the Sixth Book of Social Code, the Claims pursuant to § 2 (1) sentence 1 and 2 shall not be left behind the pension entitlement, the if the employee had been reinsured in the statutory pension scheme for the period of insurance-free employment; the comparison calculation is in the case of a pension based on information provided by the Germans Pension insurance scheme to be carried out. Unofficial table of contents

§ 18a Statute of limitations

The right to benefits from occupational retirement provision is barred in 30 years. Claims on regularly recurring services are subject to the regular limitation period in accordance with the provisions of the Civil Code.

Part two
Tax legislation

Unofficial table of contents

§ § 19 to 24 ----

Unofficial table of contents

Section 25

-

Part Three
Transitional and final provisions

Unofficial table of contents

Section 26

§ § 1 to 4 and 18 shall not apply if the employment relationship or service relationship has been terminated prior to the entry into force of the law. Unofficial table of contents

§ 27

2 (2), 2 (2) and (3) and 3 (3), second sentence, no. 1 and 2 shall apply in cases where direct insurance has been concluded before the law enters into force or the employee's insurance has commenced on a pension fund, with the proviso that the conditions laid down in those provisions must be fulfilled no later than after the end of a year following the entry into force of the law. Unofficial table of contents

§ 28

§ 5 applies to cases in which the supply case occurred before the entry into force of the law, with the proviso that this provision should be applied in the calculation of the benefits payable after the entry into force of the law. Unofficial table of contents

§ 29

§ 6 applies to cases in which the old-age pension of the statutory pension insurance has already been used before the entry into force of the law, with the proviso that the benefits of the occupational pension scheme from the entry into force of the law of the law to be granted. Unofficial table of contents

§ 30

A claim against the carrier of the insolvency protection according to § 7 consists only if the security case has occurred after the entry into force of § § 7 to 15; it can be asserted for the first time after the expiry of six months after that date. The employer's obligation to provide contributions begins with the entry into force of § § 7 to 15. Unofficial table of contents

§ 30a

(1) Male employees,
1.
who were born before 1 January 1952,
2.
that's the 60. have completed their life year,
3.
which, after completion of the 40. for a period of more than 10 years, compulsory contributions for an employment or activity insured in the statutory pension insurance scheme in accordance with the provisions of the Sixth Book of Social Code,
4.
who have fulfilled the waiting period of 15 years in the statutory pension insurance scheme, and
5.
whose wages or earnings do not exceed the limit of earnings in accordance with Section 34 (3) (1) of the Sixth Book of the Social Code,
shall, at their request, provide for the provision of occupational retirement provision for periods of employment completed after 17 May 1990, after the waiting period and other conditions of performance of the supply arrangements have been fulfilled. (2) If the employee or his dependants have appealed against the failure of the benefits of occupational retirement provision before 17 May 1990, paragraph 1 shall apply for periods of employment. after 8 April 1976. (3) The provisions of the Civil Code concerning the limitation of rights arising from the employment relationship shall remain unaffected. Unofficial table of contents

§ 30b

Section 4 (3) shall apply only to undertakings granted after 31 December 2004. Unofficial table of contents

§ 30c

(1) § 16 (4) (1) applies only to current benefits which are based on commitments which are granted after 31 December 1998. (2) § 16 (4) does not apply to any right of sublimation before 1 January 1999. (3) Section 16 (5) applies only to current (4) For the fulfilment of the duty of adjustment for periods before 1 January 2003, Section 16 (2) (1) shall apply with the proviso that the Consumer price index for Germany the price index for the standard of living of 4-person households of workers and Middle-income employees. Unofficial table of contents

§ 30d Transitional regulation on § 18

(1) Where the case of supply occurred before 1 January 2001, or is the worker excreted from the employment relationship with a public employer before 1 January 2001, and the supply situation after 31 December 2000; In the calculation of the full benefit, the regulations of the supplementary pension institutions pursuant to § 18 (1) (1) (1) and (2) or the laws within the meaning of § 18 (1) sentence 1 (3) as well as the further calculation factors are in each case in the Article 18 (2) (1) (b) shall remain without prejudice to the provisions of the Treaty. The control class III/O is to be used. If the supply case occurred before 1 January 2001, the right to a supplementary pension shall be at least equal to that of § 18 as amended on 16 December 1997 (BGBl. 2998). (2) The application of § 18 is excluded in the cases referred to in paragraph 1 in so far as a pension for the supplementary pension schemes referred to in Article 18 (1) (1) (1) and (2) or an equivalent performance is excluded on the basis of the (3) For employees within the meaning of Article 18 (1), first sentence, no. 4, 5 and 6, in the up to the 31. December 1998, for which up to 31 December 1998 a right to post-insurance pursuant to section 18 (6), the first sentence of the first sentence of paragraph 1 shall apply to the full benefit to be determined on the basis of the post-insurance policy, with the proviso that the claim to be determined in accordance with section 2 shall be directed against the former employer. In the case of the claim to be determined in accordance with § 2, Section 18 (2) (1) (b) shall apply accordingly; for the other tax factors, the legal situation shall be set down on 31 December 2000. Benefits of the statutory pension insurance, which are based on a post-insurance due to exceration from a service order relationship, and benefits provided by the competent supply institution on the basis of reassurances within the meaning of section 18 para. 6 in the version in force on 31 December 1998, shall be credited to the claim in accordance with § 2. If the employment relationship has already existed on 31 December 1998 within the meaning of section 18 (9), the supplementary pension in accordance with § 18 (9) shall also be included in the settlement calculation in accordance with § 18 in the version valid until 31 December 1998. Unofficial table of contents

§ 30e

(1) Paragraph 1 (2) of the second half-sentence applies to commitments which are granted after 31 December 2002. (2) § 1 para. 2 no. 4 second half-sentence is to be found on pension funds, the benefits of which are the benefits of occupational retirement provision by contributions of the employees and Employer co-financed by the employer and carried out as a contribution-oriented benefit or as a performance commitment, with the proviso that the employee who has been expunged does not have the right to continue with his own contributions , and the use of surpluses pursuant to Section 1b (5) (1) does not have to be made. If a right of continuation is not granted to the employee who has been expleted, the amount of the incontestable qualifying period shall apply mutagenically to Section 2 (5a) of the German law. For the adjustment of current services, the regulations apply in accordance with § 16 (1) to (4). The rules referred to in paragraph 1 shall remain unaffected. Unofficial table of contents

§ 30f

(1) In the event that benefits for occupational retirement provision have been promised before 1 January 2001, Section 1b (1) shall apply with the proviso that the employment relationship shall be maintained if the employment relationship before the occurrence of the pension, however, is after completion of the 35. Life year ends and the supply commitment at that time
1.
at least ten years, or
2.
for at least 12 years of service at least three years
; in such cases, the legation shall also be maintained if the undertaking has passed five years from 1 January 2001, and if the employment relationship is terminated, the 30. Life year is completed. Section 1b (5) shall not apply to any claims arising from these undertakings. (2) If the benefits of occupational retirement provision have been pledged before 1 January 2009 and after 31 December 2000, Section 1b (1) sentence 1 shall apply subject to the conditions laid down in Article 1b (1). if the employment relationship is to be maintained before the supply, but after completion of the 30 years, the contract will be maintained. In these cases, the pledge shall also be maintained if the undertaking has passed five years from 1 January 2009 and if the employment relationship is terminated the 25. Life year is completed. Unofficial table of contents

§ 30g

(1) § 2 (5a) applies only to claims based on undertakings which have been granted after 31 December 2000. In agreement between the employer and the employee, Section 2 (5a) may also be applied to claims based on undertakings given before 1 January 2001. (2) § 3 does not apply to ongoing services which are before the 1 January 2005 for the first time. Unofficial table of contents

§ 30h

Section 17 (5) shall apply to remuneration changes based on commitments granted after 29 June 2001. Unofficial table of contents

§ 30i

(1) The cash value of the claims to be secured up to 31 December 2005 on the basis of insolvency in the event of insolvency shall be converted once to the employers liable to the contributions in accordance with § 10 (3) and shall be paid by the institution of insolvency insurance in accordance with the conditions laid down in Amounts collected at the end of the marketing year, which ended in 2004. The invoice rate for the calculation of the cash value is 3.67 of the hundred. (2) The amount is due in 15 equal rates. The first instalment is due on 31 March 2007, and the next one at 31 March of the following calendar years. In the event of a premature payment, a discounting of the individual annual instalments shall be effected with the invoice rate increased by one third at the time of payment, in accordance with Section 65 of the Insurance Supervision Act, taking into account only full months. (3) The In accordance with paragraph 2, the total amount shall be due on 31 March 2007 if the resulting annual instalment is not higher than EUR 50. (4) Insolvency-related defaults on outstanding instalment shall be included in the year of insolvency in the required annual Included contributions in accordance with § 10 paragraph 2. Unofficial table of contents

Section 31

In the case of security cases which occurred before 1 January 1999, this law shall apply in the version valid up to that date. Unofficial table of contents

Section 32

This Act shall enter into force on the day following its announcement, subject to the provisions of the second sentence. § § 7 to 15 shall enter into force on 1 January 1975. Unofficial table of contents

Annex EV Excerpt from EinigVtr Annex I, Chapter VIII, Area A, Section III
(BGBl. II 1990, 889, 1024)
-measures in respect of the territory which has been acceded (Art. 3 Unification)-

Section III
Federal law shall enter into force in the territory referred to in Article 3 of the Treaty, with the following measures:
...
16.
Law on the improvement of occupational retirement provision of 19 December 1974 (BGBl. 3610), as last amended by Article 33 of the Law of 18 December 1986 (BGBl I). I p. 2261; 1990 I p. 1337), with the following measures:
a)
This Act shall enter into force on 1 January 1992.
b)
§ § 1 to 18 shall apply to undertakings relating to benefits in occupational retirement provision which are granted after 31 December 1991; the reassurance pursuant to section 18 (6) of the periods before 1 January 1992 is excluded.
c)
§ § 26 to 30 shall not apply.
...