Law To Improve The Occupational Retirement Provision

Original Language Title: Gesetz zur Verbesserung der betrieblichen Altersversorgung

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Occupational Retirement Provision Law (Occupational Pension Act-BetrAVG)

Non-official table of contents

BetrAVG

Date of issue: 19.12.1974

Full quote:

" Operating Pension Act of 19. December 1974 (BGBl. 3610), as defined in Article 2 (17) of the Law of 1. April 2015 (BGBl. I p. 434) "

:Last modified 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, documentary yet non-exhaustive

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for details on the stand.

Footnote

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

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input formula

The With the approval of the Bundesrat, the Bundestag has adopted the following law:

First Part
Labour Law Regulations

First Section
Occupational Retirement Provision

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§ 1 Employer's commitment to operational Retirement provision

(1) If an employee is promised to provide benefits for the benefit of the old-age, invalidity or survivor's pension on the occasion of his employment relationship from the employer (occupational pension provision), the provisions of this Law. 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 shall also be responsible for the performance of the services he has promised, even if the implementation does not take place directly via him.(2) Operating retirement provision is also available if
1.
the employer is committed to certain To convert contributions to an entitlement to an old-age, invalidity or survivor's pension (contribution-oriented performance commitment),
2.
the employer is Obligated to pay contributions to a pension fund, a pension fund or direct insurance for the financing of benefits for occupational retirement provision and to pay the planned pension for pension benefits. Supply capital on the basis of the contributions paid (contributions and the proceeds obtained from it), at least the sum of the pledged contributions, in so far as they have not been used in terms of accounting for a biometric risk balance, on the basis of To be made available (contribution allowance with minimum performance),
3.
Future payment entitlements to be converted into a value-equal supply of benefits (Remuneration conversion) or
4.
the employee contributions from his pay for the financing of occupational pension benefits to a pension fund, a pension fund or a direct insurance scheme and the employer's commitment also includes the benefits arising from these contributions; the rules on remuneration conversion shall be applied accordingly to the extent that the promised benefits are
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§ 1a entitlement to occupational retirement provision by: Remuneration conversion

(1) The employee may require the employer to pay for 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 employer's pension scheme. occupational retirement provision. The performance of the employee'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) In so far as there is an occupational pension scheme financed by the conversion of remuneration, the employee's claim to pay conversion is excluded.(3) Insofar as the employee has a right to remuneration conversion for occupational retirement provision according to paragraph 1, he may require that the conditions for a promotion be fulfilled 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 does not receive any remuneration in the event of a continuing employment relationship, he shall have 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. Non-official table of contents

§ 1b Indibility and implementation of occupational retirement provision

(1) A worker who benefits from the In the case of occupational retirement provision, the employment relationship shall be maintained 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 The scope of this law shall remain.(2) In the case of occupational retirement provision, life insurance shall be completed on the life of the employee by the employer and the employee or his survivors shall be wholly or partly in respect of the insurance benefits of the insurer. (direct insurance), the employer is obliged to no longer revoke the right of subscription on account of termination of the employment relationship after the fulfilment of the conditions set out in the first sentence of the first and second sentence of paragraph 1. 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 from 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. To put insurance in a position as if the assignment or the insult were not carried out. The date of issue of the supply supplement referred to in paragraph 1 shall be the beginning of insurance, but at the earliest the commencement of service.(3) If the occupational pension scheme is carried out by a legal pension scheme which grants the employee or his survivors a legal entitlement to their benefits (pension fund and pension fund), paragraph 1 shall apply: accordingly. The date of issue of the supply supplement referred to in paragraph 1 shall be the beginning of insurance, but at the earliest the commencement of service.(4) If the occupational pension provision is carried out by a legal pension institution which does not benefit from its benefits (support payment), the following shall be provided after the fulfilment of the conditions referred to in the first and second sentences of paragraph 1 Conditions and prior to the entry into force of the supply of workers and their survivors, employees and their survivors, employees and their survivors, equal. The supply commitment shall be deemed to have been granted within the meaning of paragraph 1, from which the worker belongs to the group of beneficiaries of the support fund.(5) Insofar as occupational pension provision is provided by remuneration conversion, the employee shall retain his/her entitlement if his employment relationship ends before the occurrence of the pension; in the cases of paragraphs 2 and 3
1.
may only use the excess shares to improve performance
2.
must give the retired employee the right to continue insurance or care with their own contributions and
3.
must be excluded from the employer's right to pledge, assignment, or to be held.
In the case of direct insurance, the employee is also To grant an irrevocable subscription right to the beginning of the fee conversion. Non-official table of contents

§ 2 Amount of an incontestable relationship

(1) When the pension is reached because of the age limit, due to the fact that the pension is reached Invalidity or death shall be subject to a previously retired worker whose qualifying period shall continue in accordance with Section 1b and his survivors shall be entitled at least to the extent of the part of the benefit which is not due to the prior departure of the worker, who shall be entitled to the The ratio of the duration of the service to the period from the beginning of the service to the point of reaching the control age limit in the statutory pension insurance; to the place where the rule age limit is reached, a at the time when the pension scheme is provided for as a fixed age limit, at the latest when 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 had occurred and the other conditions for performance had been met.(2) If, in the case of direct insurance of the employees, the employees are eliminated after the conditions set out in § 1b (1) and (5) have been fulfilled before the pension is admitted, the provisions of paragraph 1 shall apply with the proviso that the partial claim to be financed by the employer shall be: in accordance with paragraph 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, shall be directed against the employer. At the request of the employer, the insurance benefit to be provided by the insurer on the basis of the insurance contract shall be replaced by the claim provided for in the first sentence, if
1.
at the latest after 3 months since the employee's departure is irrevocable to the subscription and an assignment or an insult to the right of the insurance contract by the employer and the arrears are not available,
2.
from the beginning of the insurance, at the earliest, however, from the beginning of the service, after the insurance contract the excess shares are to be used only to improve the insurance performance and
3.
the retired worker has the right to continue insurance with his own contributions under the insurance contract.
The employer may be required by the employer 2 only within 3 months since the departure of the employee to this and to 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) In the case of pension funds, the provisions of paragraph 1 shall apply, provided that the partial claim to be financed by the employer is determined in accordance with paragraph 1, insofar as it relates to the business plan approved by the pension fund in accordance with the supervisory authority, or, if a According to the general insurance conditions and the technical business documents within the meaning of Section 5 (3) (2) (2) of the Insurance Supervision Act (Business Documents) on the basis of the general insurance conditions and the technical business documents (business documents) the contribution of the employer goes beyond the employer's contribution to the work. 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 documents
1.
from the beginning of the insurance, but at the earliest from the beginning of the Operating membership, surplus shares, which are regularly incurred as a result of the financing procedure, must be used only to improve the insurance performance or to increase the supply arrangements of the employee of the The development of his pay, insofar as it is below the respective contribution limits of the statutory pension insurance, and
2.
of the Retired workers have the right to continue insurance with their own contributions.
(2) sentences 3 to 7 shall apply accordingly.(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 the benefits provided by the pension fund on the basis of the pension plan in force in accordance with section 112 (1) sentence 2 in conjunction with Section 113 (2) No. 5 of the Insurance Supervision Act goes beyond the employer's obligation to cover the cover.(4) In the event of a retirement pension, a fund of assistance shall provide at least the part of the supply calculated in accordance with the provisions of paragraph 1 to an employee who retired prematurely who is equal in accordance with Section 1b (4) and his survivors.(5) In the calculation of the partial claim referred to in paragraph 1, changes in the supply arrangements and the tax bases for the performance of occupational retirement provision shall remain, in so far as they occur after the departure of the worker; This also applies to the tax bases of other pensions which are 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. Supply arrangements for which the worker acquires after his departure shall not lead to any reduction in the partial entitlement referred to in paragraph 1.(5a) In the event of a non-deductible entitlement arising from the conversion of remuneration, the claims referred to in paragraphs 1, 3a or 4 shall be replaced by the date of the commitment to the occupational retirement provision until the employee has left the worker's pension Benefits from the previously converted remuneration components; this shall apply accordingly to an inaliable expectation from contributions within the scope of a contribution-oriented benefit commitment.(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 on the basis of the contributions paid up to the date of his departure shall be (contributions and the income obtained up to the occurrence of the supply case), at least the sum of the contributions pledged up to that point, in so far as they were not used in accounting terms for a biometric risk balance.(6) (omitted) unofficial table of contents

§ 3 severance

(1) Indilatable conditions in the event of termination of the employment relationship and Current services may only be found under the conditions set out in the following paragraphs.(2) The employer may find a qualifying period without the consent of the employee if the monthly amount of the current performance resulting from the qualifying period is 1 of the hundred, in the case of capital benefits, the Tenths of the monthly reference quantity in accordance with § 18 of the Fourth Book of the Social Code would not exceed. This applies accordingly to the severance of an ongoing power. The compensation shall be inadmissible if the employee makes use of his/her right to transfer the person's rights.(3) If the contributions to the statutory pension insurance have been reimbursed, the employee shall be entitled at the request of the employee.(4) The part of the service 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 the calculation of the amount of severance, Section 4 (5) shall apply accordingly.(6) The severance payment shall be issued separately and shall be paid once. Non-official table of contents

§ 4 Transfer

(1) Inconsequential claims and ongoing services may only be subject to the conditions of the the following paragraphs shall be transferred.(2) After termination of the employment relationship, the agreement of the former with the new employer and the employee may
1.
the commitment is taken from the new employer, or
2.
the value of the employee acquired shall be transferred to the new employer, if the new employer has given a similar undertaking, if the new employer has given a similar undertaking; the rules governing the conversion of charges shall apply to the new employer
() The employee may, within one year after the termination of the employment relationship from his former employer, require that the transfer value be transferred to the new employer if
1.
occupational pension schemes through a pension fund, pension fund or a pension fund direct insurance, and
2.
the transfer value does not exceed the contribution rate limit in the general pension insurance policy.
The The right 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. The regulations on the conversion of charges apply accordingly for the new qualifying period.(4) If the operating activity is discontinued and the company is liquidated, a pledge may be made by a pension fund or a life insurance company without the consent of the employee or recipient if: It is ensured that the surplus shares from the beginning of retirement are used in accordance with Section 16 (3) no. 2. Section 2 (2) sentences 4 to 6 shall apply accordingly.(5) The transfer value shall be equal to the present value of the future supply at the time of the transfer, measured directly through the employer or through a support fund; in the calculation of the present value, the accounting principles and the recognised rules of actuarial shall be decisive. In so far as the occupational pension scheme has been carried out through a pension fund, a pension fund or a direct insurance scheme, the transfer value shall be equal to the capital formed at the time of the transfer.(6) The full transfer of the transfer value shall be subject to the undertaking of the former employer. Non-official table of contents

§ 4a The right to claim information

(1) The employer or the provider has the employee with an authorized person. To inform you in writing of this request,
1.
in what amount of the previously acquired A right to an old-age pension when the age limit laid down in the pension scheme is reached, and
2.
as high as the age limit for retirement pension
() The new employer or the provider must inform the employee in writing at the request of the employee of the amount of the transfer value of the transfer value. for retirement and whether an invalidity or survivor's supply would exist.

Second Section
Prohibition of Eating

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§ 5 Nutrition and Invoice

(1) The benefits of occupational retirement provision that are fixed at the time of retirement may no longer be (i) reduce or withdraw amounts by which other pensions increase after that date by adjustment to economic development, or in the event of a limit on the total supply to a maximum amount; be taken into account.(2) Benefits of occupational retirement provision may not be reduced by taking into account or taking into account other pensions, insofar as they are based on their own contributions from the recipient. This does not apply to pensions from statutory pension schemes, insofar as they are based on compulsory contributions, as well as for other pensions, which are based at least half on contributions or grants from the employer. name="BJNR036100974BJNG000400314 " />

Third Section
Age Limit

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§ 6 Premature Age Performance

An employee who is entitled to an old-age pension from the statutory pension insurance as a full pension is at his request for the fulfilment of the waiting period and other conditions for performance of the company's operating conditions. retirement provision. 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

Vated section
Insolvency backup

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§ 7 Scope of insurance protection

(1) beneficiaries whose claims are not met from an employer's immediate supply plea, because the insolvency proceedings have been opened on the assets of the employer or on the basis of his succession, and their survivors have a claim against the institution of insolvency protection in the amount of the benefit which the employer is due to If the insolvency proceedings had not been opened, supply would have to be provided. Sentence 1 shall apply,
1.
if benefits from direct insurance are due to the provisions of § 1b para. 2 Sentence 3 shall not be paid and the employer shall 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 care provided under its pension scheme, because of the assets or the estate of an employer, that the fund of assistance or the pension fund grants benefits (carrier companies), which has been opened insolvency proceedings.
§ 14 of the Insurance Contract Law shall apply accordingly. The opening of the insolvency proceedings shall be equal to
1.
for the application of the rates 1 to 3. 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 in the Scope of this Act, if a request for the opening of the insolvency proceedings has not been filed and an insolvency proceedings are manifestly ineligible due to lack of mass.
(1a) The claim against the institution of the Insolvency protection shall be established with the beginning of the calendar month following the entry of the security fence. 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 prior to the date on which the institution of insolvency protection has been laid down.(2) Persons who, at the opening of the insolvency proceedings or at the entry of the conditions in accordance with the fourth sentence of paragraph 1 (security case), have an ineligible pension pursuant to § 1b, and their surviving dependability shall have at the entrance of the A claim against the institution of insolvency protection if the deposit is based on
1.
on an employer's immediate supply commitment or
2.
on a direct insurance and the Employees with regard to the insurance benefits of the insurer are entitled to revocation or the benefits are not paid on the basis of the facts referred to in § 1b para. 2 sentence 3 and the employer of his obligation under § 1b para. 2 sentence 3 due to the opening of the insolvency proceedings.
Sentence 1 shall apply accordingly to persons belonging to the circle of beneficiaries of a support fund or pension fund if the security case is a carrier undertaking has occurred. 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 under the supply arrangements, which is the ratio of the duration of the service membership at the time of the commencement of service until the fixed age limit laid down in the supply arrangements is reached, unless Article 2 (5a) is applicable. For the purpose of calculating the amount of the claim as set out in the third sentence, the operating membership shall be taken into account up to the date of entry of the fuse. In the case of pension funds with performance commitments, the provisions for direct pension pledges shall apply in the amount of the claim, in the case of contributions pledges with a minimum benefit, the provisions shall apply in respect of the amount of the claim § 2 (5b.(3) However, a right to current benefits against the institution of the 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 the 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) An entitlement to benefits against the institution of insolvency insurance shall be reduced to the extent to which the employer or other institution of the supply provides the benefits of the 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 portion 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. Supply again.(5) A claim against the institution of insolvency protection shall not exist if, 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 purpose for which it is to be provided. Direct insurance pursuant to Section 1b (2), third sentence, has been to take advantage of 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 date of the entry of the security case, only
1.
for starting from 1. Commitments made in January 2002, to the extent that amounts of up to 4 per cent of the contribution ceiling are used in general pension insurance for occupational pension schemes, or
2.
(dd) style="font-weight:normal; font-style:normal; text-decoration:none;"> for transfers given in the context of transfers, if the transfer value does not exceed the contribution measure limit in the general pension insurance.
(6) Security case caused by warlike events, internal unrest, natural disasters or nuclear energy, the institution of insolvency protection may, with the consent of the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht), be able to provide the services according to a Discretion may be determined by way of derogation from paragraphs 1 to 5. Non-official table of contents

§ 8 Transfer of the service obligation and severance payment

(1) A claim against the institution of insolvency protection on benefits § 7 does not exist if a pension fund or a life insurance company is obliged to provide the institution of insolvency protection against the institution of insolvency protection, and the persons entitled under § 7 acquire a direct right which is To demand benefits.(1a) The institution of insolvency protection shall transfer the claims against him to the pension fund, the carrier undertaking of which has triggered the admission obligation under Section 7, 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) can only apply for the pension fund within three months of the date on which the security has entered into force.(2) The institution of the insolvency insurance may deposit a contract without the consent of the employee if the monthly amount of the current benefit resulting from the qualifying period is 1 of the hundred, at the time of reaching the intended age limit 1 of the hundred Capital benefits would not exceed twelve tenths of the monthly reference quantity in accordance with § 18 of the Fourth Book of Social Code, or if the employee has been reimbursed for the statutory pension insurance. 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. Non-official table of contents

§ 9 Obligation to notify, transfer and transfer of assets

(1) The institution of the insolvency security system shall inform the person entitled to in writing, pursuant to § 7 or § 8 of the above-mentioned claims or claims. 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 Month of registration, unless the person entitled to the application was prevented from registering in time without his or her fault.(2) Claims or entitlements of the beneficiary against the employer for benefits of occupational retirement provision which establish the claim against the institution of insolvency protection shall, in the case of insolvency proceedings, proceed with the opening of the insolvency proceedings; in the other cases of security, the institution of insolvency protection shall, where the latter, in accordance with the first sentence of paragraph 1, notifies the person entitled to the claims or entitlements to which he is entitled. The transition cannot be claimed to the detriment of the beneficiary. In the case of insolvency proceedings, the accrued-in claims committed with the opening of the insolvency proceedings are claimed as unconditional claims in accordance with § 45 of the Insolvency Code.(3) If the institution of the insolvency insurance is obliged to provide services which would provide a support payment without the entry of the security case, its assets, including the liabilities, shall be applied to it; the liability for the Liabilities are limited to the excess assets. If the transferred assets exceed the cash value of the claims and the claims against the institution of the insolvency insurance, 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. (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 § § § § § 3. 8 (1a).(4) In an insolvency plan which provides for the continuation of the company or of a holding, a special group may be formed 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 after the annulment of the insolvency proceedings, request the opening of a new insolvency proceedings. The employer shall, in this case, require the insolvency creditor to be reimbursed for the services provided by him.(5) The institution of insolvency protection shall lodge an immediate appeal against the decision by which the insolvency proceedings are opened. Non-official table of contents

§ 10 Contribution to contribution and contribution measurement

(1) The funds for the implementation of insolvency protection will be based on the following: Public service obligation through contributions of all employers who have directly committed the benefits of occupational retirement provision or an occupational pension provision via a support fund, direct insurance the type or pension fund referred to in the second sentence of Article 7 (1) and the first sentence of the second paragraph of Article 7 (2).(2) The contributions shall cover the cash value of the claims arising in the current calendar year on the performance of the insolvency insurance plus an amount for the claims to be secured on the basis of insolvencies that have entered into force, which shall be deducted from the amount of the insolvency insurance. Difference in the cash values of these goods 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 at the rate of the invoice is determined by 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 following four calendar years and shall be distributed over the following four calendar years. In years in which exceptionally high contributions would result, the compensation fund can be used in a scale to be approved by the German Federal Financial Supervisory Authority.(3) The contributions required in accordance with paragraph 2 shall be converted to the employer in accordance with the following amounts, insofar as they relate to the current pension benefits and the non-deductible supply arrangements pursuant to section 1b above. (contribution assessment basis); these amounts shall be determined at the end of the economic 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 value of the contribution is based on the partial value of the pension obligation (§ 6a para. 3 of the Income Tax Law).
2.
For employers who provide occupational retirement provision through direct insurance with revocable subscription rights, Contribution assessment basis the business plan covering capital or, insofar as the calculation of the cover capital is not part of the business plan, the cover provision. 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 in receipt.
3.
In the case of employers who have an occupational retirement provision through a support fund , the contribution assessment basis shall be the cover capital for the current services (Section 4d (1) (1) (a) of the Income Tax Act) plus 20 times the amount of the benefits under § 4d (1) (1) (b) sentence 1 of the Income Tax Act calculated annual allowances for benefit attendants within the meaning of Section 4d (1) (1) (b) sentence 2 of the Income Tax Act.
4.
Employers, in so far as they implement occupational pension schemes through a pension fund, the contribution rate is 20 per cent of the amount determined in accordance with point 1.
(4) From the contribution assessments of the institution of the Insolvency protection shall be carried out in accordance with the provisions of the Code of Civil Procedure in accordance with the provisions of the Code. The enforceable copy shall be issued by the institution of insolvency protection. Non-official table of contents

§ 10a Summy surcharges, interest, statute of limitations

(1) For contributions that are due to the employer's breach of the reporting obligation only after due date, the institution of the insolvency insurance may, for each of the months in question, collect from the date of the due date a supplement of up to one of the hundred of the submissions collected.(2) For fixed contributions and advances paid by the employer after due date, the institution of the insolvency insurance shall pay interest on arrears of interest of 0.5 per month from the hundred of the arrears for each month. The beginning of months remains out of approach.(3) Contributions to be reimbursable by the institution of insolvency protection shall be paid by the day of maturity or, in the case of the determination of the claim for reimbursement, by a court decision of the date of validity for each month at 0,5 of the hundred. The beginning of months remains out of approach.(4) Claims for payment of the contributions to insolvency protection pursuant to § 10 as well as claims for reimbursement after payment of undue contributions to insolvency insurance shall be forged 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, Arrival And Notification Obligations

(1) The employer has the institution of insolvency protection a In accordance with Section 1b (1) to (4), the occupational retirement provision for its employees within 3 months after the grant of the immediate supply, the conclusion of direct insurance or the establishment of a support fund or a Pension funds shall be notified. 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. , as well as documents showing the necessary information.(2) A contributor to the institution of insolvency protection shall be liable to the institution of the insolvency protection at the latest by 30. September of each calendar year the amount of the amount of direct pension contributions and pension funds determined in accordance with section 10 (3) for the assessment of the contribution on the basis of an actuarial expert opinion, in the case of direct insurance to report to the insurer and to the 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 immediately inform the institution of insolvency protection of the opening of the insolvency proceedings, the names and addresses of the recipients of the insolvency and the amount of their supply pursuant to § 7. At the same time, it shall communicate the names and addresses of the persons who, at the opening of the insolvency proceedings, have a pension rights pursuant to § 1, as well as the amount of their rights pursuant to § 7.(4) The employer, the other institution of the supply and the persons entitled under § 7 shall be 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 where insolvency proceedings are not opened (Section 7 (1) sentence 4) or in accordance with Section 207 of the Insolvency Code, the obligations of the insolvency administrator pursuant to paragraph 3 shall be the employer or the other institution of the insolvency order. Supply.(6) Chambers and other associations of entrepreneurs or of other self-employed persons established as public bodies, associations and other associations to which entrepreneurs or other self-employed persons are responsible. In accordance with § 10, the employer must support the institution of insolvency protection in the determination of the employers who are liable to be employed in accordance with § 10.(7) The notifications and information provided for in paragraphs 1 to 3 and 5 and those referred to in paragraph 6 for assistance shall be subject to the forms provided by the institution of insolvency protection.(8) In order to ensure the complete collection of the employers liable to pay pursuant to § 10, the financial offices may inform 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. Non-official table of contents

§ 12 Administrative Offences

(1) Contrary to the law, who intentionally or negligently
1.
contrary to § 11 para. 1 sentence 1, para. 2, sentence 1, para. 3 or para. 5, a notice not, not correct, not complete or not in time,
2.
contrary to § 11 para. 1 sentence 2 or para. 4 an information is not, not correct, not complete or not in good time Or
3.
contrary to § 11 para. 1 sentence 2 documents not, not correct, not complete or not presented in due time or contrary to § 11 para. 2 sentence 2 documents not kept.
(2) The administrative offence can be punished with a fine of up to two thousand five hundred euros.(3) The Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) is the administrative authority within the meaning of Section 36 (1) (1) of the Law on Administrative Offences. unofficial table of contents

§ 13

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§ 14 Support for insolvency protection

(1) The institution of insolvency protection is the pension insurance association Versicherungsverein auf reciprocity. At the same time, it is the institution of the insolvency insurance of supply undertakings of Luxembourg companies in accordance with the provisions of the Convention of 22. September 2000 between the Federal Republic of Germany and the Grand Duchy of Luxembourg on cooperation in the field of insolvency insurance for occupational retirement provision. He is subject to supervision by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht). The provisions of the Insurance Supervision Act shall apply insofar as this law does not determine otherwise.(2) The Federal Minister of Labour and Social Order has, with the consent of the Federal Council, the position of the institution of the insolvency protection of the Kreditanstalt für Wiederaufbau, with the approval of the Federal Council, in which a fund for the insolvency protection of the Occupational retirement provision is formed when
1.
is up to 31. It was not established that the institution referred to in paragraph 1 had obtained the authorization of the supervisory authority to operate the business,
2.
in paragraph 1 or
3.
the supervisory authority shall prohibit the business operations of the institution referred to in paragraph 1 or permit the operation of the business to operate
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 insolvency protection of the operating companies. Retirement provision.(3) If the insolvency protection is carried out by the Kreditanstalt für Wiederaufbau, the provisions of this section shall apply with the following deviations:
1.
In § 7 paragraph 6 the approval of the Bundesanstalt für Finanzdienstleistungsaufsicht shall be deleted.
2.
§ 10 Abs. 2 does 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 charged with the 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 referred to in paragraph 2 (2) or (3), a surcharge of 0.08 per cent of the contribution basis pursuant to § 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 reserve. Advances can be made on contributions.
3.
In § 12 paragraph 3, the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) is replaced by the Kreditanstalt für Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht). Reconstruction.
The Kreditanstalt für Wiederaufbau (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) sentence 1 of the Law on the Kreditanstalt für Wiederaufbau in the version of the announcement of the 23. June 1969 (BGBl. 573), as last amended by Article 14 of the Law of 21. June 2002 (BGBl. 2010), it is also applicable to the Fund in the version in force. Non-official table of contents

§ 15 obligation of confidentiality

Persons who are employed or active in the institution of insolvency insurance may not disclose or exploit any foreign secrets, in particular operational or commercial secrets. They are in accordance with the law on the formal obligation of non-official persons of 2. March 1974 (Bundesgesetzbl. 469, 547) of the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht) for the conscientious fulfillment of their obligations.

Fifth Section
Adaptation

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§ 16 Adaptation verification obligation

(1) The employer has an adjustment of the current services of the to examine occupational retirement provision and to decide on this at a reasonable discretion, taking into account in particular the interests of the recipient of the pension and 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.
of the consumer price index for Germany or
2.
the net wages of comparable worker groups of the enterprise
during the examination period.(3) The obligation referred to in paragraph 1 shall not apply if
1.
the employer is committed to the current To adjust performances annually by at least one of the hundred,
2.
the occupational pension provision through direct insurance within the meaning of § 1b para. 2 or by means of a Pension fund within the meaning of section 1b (3) is carried out, from the beginning of the pension all the surplus shares generated on the pension stock are used to increase the current benefits and for the calculation of the guaranteed performance of the pursuant to § 65 (3) (3) (3). 1 point 1 (a) of the Insurance Supervision Act does not exceed the maximum interest rate for calculating the cover provision, or
3.
(
)
the services referred to in paragraph 1 are not or are not fully adapted (adaptation to law), the employer shall not be entitled to: is obliged to make up for the adjustment at a later date. An adjustment shall be deemed to have been deemed to be justified if the employer sets out in writing to the supplier the economic situation of the undertaking and the supplier does not write in writing within three calendar months after receipt of the notification. , and it has been pointed out to the legal consequences of a non-timely appeal.(5) Insofar as occupational retirement provision is financed by remuneration conversion, the employer shall be obliged to adjust the benefits at least in accordance with paragraph 3 (1) or, in the case of implementation, by direct insurance or by a direct insurance scheme. 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 payout plan and to pensions from the completion of the 85. Life year following a payout plan.

Sixth Section
Scope

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§ 17 Personal scope and tariff opening clause

(1) Employees within the meaning of § § 1 to 16 are manual 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 business activities 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. shall be insured.(2) § § 7 to 15 shall not apply to the federal government, to the Länder, to the municipalities and to the corporate bodies, foundations and institutions of public law in which the insolvency proceedings are not permissible, and to such legal persons of the public To the right, where the federal government, a country or a community of law guarantees the solvency of the law.(3) Articles 1a, 2 to 5, 16, 18a sentence 1, § § 27 and 28 may 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. Moreover, the provisions of this Act cannot be dismissed by the worker.(4) Legal provisions relating to benefits for occupational retirement provision shall not be affected by the provisions of § § 1 to 16 and 26 to 30, without prejudice to § 18.(5) In so far as payment claims are based on a collective agreement, a payment conversion can only be made, insofar as this is provided for by collective agreement or is permitted by collective agreement. Non-official table of contents

§ 18 Special public service regulations

(1) For people who are
1.
at the federal and state utilities company (VBL) or a communal or church-based Supplementary pension insurance scheme, or
2.
are subject to compulsory insurance with another supplementary pension scheme, which is covered by one of the following: Additional services provided for in point 1 have concluded a transfer agreement or may conclude such an agreement on the basis of the statutory provisions of the supplementary pension schemes referred to in point 1, or
3.
under the law on the additional old-age and survivor's care 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. § § 2, 5, 16, 27 and 28 do not apply, unless otherwise provided by the following regulations;
§ 4 shall not apply if the service or the current performance is wholly or partly financed or financed by the budget.(2) In the event of the occurrence of the supply case, the persons referred to in paragraph 1 (1) and (2), whose entitlement to the contract has continued pursuant to § 1b and whose employment relationship has ended before the pension has entered into force, shall be granted by the supplementary pension scheme A supplementary pension according to the following measures:
1.
The monthly amount of the supplementary pension is for each Year of compulsory insurance under the employment relationship of a supplementary pension scheme 2,25 of the hundred, but not more than 100 of the hundred of the service which would have been granted at the highest possible rate of supply (Full performance). For the calculation of the full power
a)
is the insurance case of the rule age pension authoritative,
b)
is the basis for the remuneration which, under the supply arrangements for the performance measurement, would be decisive if, at the time of departure, the Insurance case in the sense of the pension scheme would have occurred,
c)
find § 2 para. 5 sentence 1 and § 2 para. 6 accordingly,
d)
within the framework of a total supply of the relevant in the case of a part-time employment or leave of absence according to the pension scheme for the entire duration of the employment relationship The employment quotient of the pension scheme as an employment quotient also for the rest of the period,
e)
the provisions of the pension scheme are to be found on the basis of the a minimum benefit is not an application and
f)
is a basic supply to be calculated on the basis of the calculation of pension provisions for the consideration of To determine pensions from the statutory pension insurance scheme in general. In this case, the remuneration referred to in point (b) must be taken into account and, where part-time work was carried out during compulsory insurance, to be taken into account in accordance with the supply arrangements
2.
The supplementary pension is reduced by 0.3 from the hundred for each full calendar month, which is the supply case before the 65. The sum of the percentages shall not exceed the percentage of the percentages given in the full-benefit pension scheme.
3.
The sum of the percentages of the Vomhundreds ' s total shall be increased. according to the number 1 in different employment relationships 100, the individual benefits are to be reduced in the same proportion.
4.
The supplementary pension must be at least monthly -the amount which, as a result of the employment relationship under the pension scheme as an insurance pension, is derived from the relevant percentages of the additional charge or contributions paid and increases in the amount of the contributions paid and the amounts paid.
5.
The rules of the supply system for the erasable, the resting and the non-performance of the pension are valid accordingly. To the extent that the pension scheme provides for a minimum benefit in the case of rest, this shall apply only if the minimum performance of the service is equal to that of point 4.
6.
Verdies the person referred to in paragraph 1, receives a widow or widower 60 of the hundred, a widow or a widower within the meaning of § 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 hundred of the 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 be accordingly , The benefits to a number of survivors may not exceed the amount of the supplementary pension; if necessary, the benefits shall be reduced in the same proportion.
7.
Supply case is the insurance case in the sense of the pension scheme.
(3) Persons on which to terminate their employment relationship the regulations of the First Pensions Act, the Second Pensions Act or the Bremen Ruhelohngesetz in their respective versions have been applied, shall be entitled to benefit from their former employer for benefits in accordance with paragraph 2 of this Article. Exceptions to paragraph 2 (3) and (4) and (2); in the case of the application of the Second Pensions Act, the monthly amount of the supplementary pension shall, by way of derogation from paragraph 2, be determined in accordance with the calculation method applicable in accordance with the provisions of the Second Pension Act.(4) The benefits referred to in paragraphs 2 and 3 shall, with the exception of the benefits referred to in paragraph 2 (4), become 1 year an year. 1 of the hundreds increased to the extent that a general increase in pensions was made this year.(5) In addition to the right to 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 paragraph 1 (1) and (2). Supplementary pension services or entitlement to corresponding supply services of the German Cultural Orchestra or the utility institution of the German theatres or in accordance with the regulations of the First Pensions Act, the Second Pensions Act or the Bremen Ruhelohngesetz, in the calculation of which the periods underlying the supplementary pension are also taken into account, is to be paid only for the higher pension in the amount payable.(6) An entitlement to supplementary pension pursuant to paragraph 2 or to benefits referred to in paragraph 3 may be transferred to the supply system of that institution in the event of the transfer of the eligible person to a supply system of a superstate body. , 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.(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 the provisions of paragraph 2 (5) shall apply in accordance with the provisions of paragraph 2. The amount of benefits may no longer be changed after leaving the employment relationship. The voluntarily insured persons of the German Cultural Orchestra and the Utilities of the German theatres are also considered to be insured under the compulsory insurance scheme.(8) In the case of decisions taken by the supplementary pension institutions in respect of claims under this law, the legal path applicable to insured persons of the institution shall be given.(9) In the case of persons leaving an employment relationship in which they were insurance-free pursuant to Section 5 (1) sentence 1, first sentence, No. 2 of the Sixth Book of Social Code, the claims in accordance with § 2 (1) sentence 1 and 2 shall not be allowed to fall behind the pension entitlement if the employee had been reinsured in the statutory pension insurance for the period of insurance-free employment; the comparison calculation is in the case of a pension based on the information provided by the German pension insurance scheme to be carried out. Non-official table of contents

§ 18a Statute of limitations

The entitlement to benefits from occupational retirement provision is barred in 30 years. Claims on regularly recurring services are subject to the regular statute of limitations according to the provisions of the Civil Code.

Second Part
Tax Law Regulations

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§ § 19 to 24 ----

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§ 25

-

third part
transition and final rules

unofficial table of contents

§ 26

§ § 1 to 4 and 18 do not apply if the employment relationship or service relationship has been terminated before the law enters into force. Non-official table of contents

§ 27

§ 2 (2), second sentence, no. 2, and 3 and 3, second sentence, no. 1 and 2 shall apply in cases where prior to the entry into force of the direct insurance has been concluded or the employee's insurance has commenced on a pension fund, provided that the conditions laid down in those provisions shall be met at the latest after the expiry of a period after the expiry of the period of year since the entry into force of the law. Non-official table of contents

§ 28

§ 5 applies to cases where the supply case occurred prior to the entry into force of the law, with the the provision that this provision should be applied in the calculation of the pension benefits due after the entry into force of the law. Non-official table of contents

§ 29

§ 6 applies to cases in which the old-age pension of the statutory pension insurance is already in place before the the entry into force of the law, with the proviso that the benefits of occupational retirement provision should be granted from the entry into force of the law. Non-official table of contents

§ 30

A claim against the institution of the insolvency protection in accordance with § 7 shall consist only if the security case is after the The entry into force of § § 7 to 15 has occurred; 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 workers,
1.
die vor dem 1. Born in January 1952,
2.
which is the 60.
3.
after completion of the 40th year. Year of life more than 10 years of compulsory contributions for an employment or activity insured in the statutory pension insurance scheme according to the provisions of the Sixth Book of Social Code,
4.
who have fulfilled the waiting period of 15 years in the statutory pension insurance and
5.
Remuneration or labour income which does not exceed the limit of earnings in accordance with Section 34 (3) (1) of the Sixth Book of the Social Code,
are at their request for the fulfilment of the waiting time and other performance requirements of the Supply arrangements for after the 17. The period of employment completed in May 1990 provides for the provision of occupational retirement provision. § 6 sentence 3 shall apply accordingly.(2) If the worker or his/her dependants are before the 17. In the case of an appeal against the dismise of the benefits of occupational retirement provision in May 1990, paragraph 1 shall apply for periods of employment after the 8. 1 April 1976.(3) The provisions of the Civil Code on the limitation of rights arising from the employment relationship shall remain unaffected. Non-official table of contents

§ 30b

§ 4 (3) applies only to commitments that are made after the 31. The report was approved by the Commission. Non-official table of contents

§ 30c

(1) § 16 (3) no. 1 only applies to ongoing services based on commitments made after the 31. 1 December 1998.(2) § 16 (4) does not apply to before 1. It was right to make adjustments in January 1999.(3) § 16 (5) applies only to ongoing services based on promises made after the 31. 1 December 2000.(4) In order to meet the requirements for the adjustment of periods prior to 1. In January 2003, Section 16 (2) no. 1 applies, with the proviso that the price index for the standard of living of 4-person households of workers and middle-income employees shall be replaced by the consumer price index for Germany. Non-official table of contents

§ 30d Transitional rules to § 18

(1) If the case is in front of the 1. The worker has entered or is before 1 January 2001. January 2001 from the employment relationship with a public employer and the supply case after 31 January 2001. In the case of the calculation of the full performance, the regulations of the supplementary pension institutions pursuant to § 18 (1) sentence 1 no. 1 and 2 or the laws within the meaning of § 18 (1) sentence 1 no. 3 as well as the further calculation factors are each in the 31. Article 18 (2) (1) (b) shall remain unaffected. The control class III/O is to be used. Is the supply case before the 1. In January 2001, the right to a supplementary pension shall be at least equal to that of § 18, as amended by the 16th edition of the 16th January 2001. December 1997 (BGBl. I p. 2998).(2) The application of § 18 is excluded in the cases referred to in paragraph 1, in so far as a pension of the supplementary pension schemes referred to in section 18 (1), first sentence, no. 1 and 2, or a corresponding benefit due to the regulations of the first Pension Act, the Second Pensions Act, or the Bremen Ruhelohn Act, or an insurance pension was found.(3) For workers within the meaning of Article 18 (1), first sentence, no. 4, 5 and 6 in the up to 31. The European Parliament and the Council of the European Union, In December 1998, a right to re-insurance pursuant to section 18 (6) has been incurred, the first sentence of paragraph 1 shall apply in respect of the full benefit to be determined on the basis of the post-insurance policy, with the proviso that the claim to be made pursuant to § 2 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 position shall be 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 31. December 1998, shall be credited to the claim in accordance with § 2. Has the employment relationship within the meaning of Section 18 (9) already on 31. The supplementary pension in accordance with § 18 (9) is also included in the comparison calculation in accordance with § 18 (9) in the up to the 31 December 1998. December 1998. Non-official table of contents

§ 30e

(1) § 1 para. 2 No. 4 second half-sentence applies to commitments made after the 31. The European Parliament and the Council.(2) § 1 para. 2 no. 4, second half-sentence is to be found on pension funds whose benefits in occupational retirement provision are jointly financed by contributions of the employees and employers and which are considered to be a contribution-oriented benefit or as a Performance commitment shall be carried out with the proviso that the right to continue with his own contributions shall not be granted to the retired employee and that the use of surplus use in accordance with Section 1b (5) (1) does not have to be made. If a right of continuation is not granted to the employee who has been excreted, the amount of the incontestable entitlement to be paid shall be valid in accordance with § 2 para. 5a. 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. Non-official table of contents

§ 30f

(1) When benefits are provided for occupational retirement provision before the 1. Under Article 1b (1) of the EC Treaty, Article 1b (1) shall apply with the proviso that the employment relationship shall be maintained if the employment relationship before the date of entry of the pension is completed, but after completion of the 35. End of life year and the supply commitment at that time
1.
at least 10 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 Commitment from 1. Five years passed in January 2001 and the 30-year employment relationship ended with termination of the employment relationship. 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 are before 1. January 2009 and after 31 January 2009 The first sentence of Article 1b (1) is to be applied on the basis of the provisions of Section 1b (1), first sentence, with the proviso that the employment relationship shall be maintained if the employment relationship before the occurrence of the supply, but after the completion of the 30. In these cases, the guarantee shall also be maintained if the commitment is made from the first date of the year. Five years passed in January 2009 and the 25-year employment relationship ended with the termination of the employment relationship. Life year is completed. Non-official table of contents

§ 30g

(1) § 2 (5a) applies only to claims based on promises made after the 31. The European Parliament and the Council of the European Union In agreement between the employer and the employee, Section 2 (5a) may also be applied to conditions which are based on commitments made before the 1. The report was adopted in January 2001.(2) § 3 does not apply to current services which are before the 1. It was first paid in January 2005. Non-official table of contents

§ 30h

§ 17 (5) applies to revenue changes based on commitments made after the 29. June 2001. Non-official table of contents

§ 30i

(1) The cash value of the up to 31. In December 2005, due to insolvency in the event of insolvency, the employer shall be repaid once on the basis of Section 10 (3) and shall be repaid by the institution of the insolvency insurance in accordance with the amounts at the end of the Economic year ending 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 rate will be at 31. March 2007, which is due to continue to 31 March 2007. March of the following calendar years. In the event of a premature payment, the individual annual instalments will be discounted by one-third at the time of payment of the invoice in accordance with Section 65 of the Insurance Supervision Act, taking into account only full months.(3) The total amount of the total amount referred to in paragraph 2 shall be 31. March 2007 if the resulting annual rate is not higher than 50 Euro.(4) Insolvency-related defaults of outstanding installers shall be included in the year of insolvency in the required annual contributions in accordance with § 10 para. 2. unofficial table of contents

§ 31

On save cases that are before the 1. This law shall apply in the version valid up to that date. Non-official table of contents

§ 32

This law enters into force subject to sentence 2 on the day after it is announced. § § 7 to 15 occur on the 1. January 1975 in force. Unofficial Table Of Contents

Annex EV Excerpt from EinigVtr Annex I, Chapter VIII, Sachgebiet A, Section III,
(BGBl. II 1990, 889, 1024)
-measures for the enclosed area (Art. 3 Pur.Vtr)-

Section III
Federal law shall enter into force in the area referred to in Article 3 of the Treaty with the following measures:
...
16.
The law to improve the occupational retirement provision of 19. December 1974 (BGBl. 3610), as last amended by Article 33 of the Law of 18. December 1986 (BGBl. I p. 2261; 1990 I p. 1337), with the following measures:
a)
This law occurs on the 1. January 1992 in force.
b)
§ § 1 to 18 shall apply to commitments on benefits of occupational retirement provision, which shall be implemented in accordance with the provisions of the 31. In accordance with Article 18 (6) of the period before 1 December 1991, the post-insurance scheme shall be issued in December 1991. January 1992 is excluded.
c)
§ § 26 to 30 are not applicable