Read the untranslated law here: http://www.gesetze-im-internet.de/betravg/BJNR036100974.html
Law to improve the company pension scheme (occupational pension Act - shall) shall Ausfertigung date: 19.12.1974 full quotation: "occupational pension Act of 19 December 1974 (BGBl. I S. 3610), by article 2 paragraph 17 of the law of 1 April 2015 (BGBl. I p. 434) is changed" stand: last amended by art. 3 G v. 23.6.2014 I 787 Note: amended by article 2 paragraph 17 G v. 1.4.2015 I textually demonstrated 434 (No. 14) , documentary still not finally edited for more information on the stand number you will find in the menu see remarks footnote heading: IdF d. Article 8 No. 1 G v. 5.7.2004 I 1427 mWv 1.1.2005 (+++ text detection from validity: 1 4.1983 +++) (+++ requirements due to EinigVtr cf. shall annex EV +++) input formula the Bundestag approved the following law with the consent of the Federal Council: first part of labour law regulations first section implementation of occupational retirement provision Article 1 commitment of the employer on benefits of old age are an employee post-employment benefits (1) , Invalidity or survivor's benefit on the occasion of his employment relationship by the employer (occupational pensions), said to apply the provisions of this Act. Implementation of occupational retirement provision can be the in § 1 b para 2 to 4 above supply volumes directly from the employer, or a. The employer is a also for the performance of the services promised by him, when not immediately carried out on him.
(2) retirement is also, if 1 the employer undertakes to convert certain posts in an entitlement to old-age, invalidity or survivor's pension (defined-contribution benefit promise), 2 the employer is committed to pay contributions to the financing of services for occupational retirement provision in a pension fund, a pension fund or a direct insurance and for services to the pension the scheduled attributable to assets on the basis of paid contributions (contributions and the generated income) , at least the sum of pledged contributions, as far as it not in terms of accounting for a biometric risk equalisation have been used for this purpose to make (post facility with minimum power), 3. be converted future compensation claims in an equivalent entitlement to retirement benefits (deferred compensation) or 4th employee premiums from his pay for the financing of benefits for occupational retirement provision in a pension fund, a pension fund or providing a direct insurance and the commitment of the employer includes the services in these posts; apply here mutatis mutandis insofar as the promised benefits from these contributions in the way of the capitalisation be financed are the deferred compensation arrangements.
§ 1a entitled to occupational pensions through deferred compensation (1) the employee may require from the employer that his future compensation claims up to 4 per cent of the contribution assessment ceiling in the general pension insurance deferred compensation for his occupational pensions are used by. The implementation of the claim of the employee is governed by agreement. Is the employer to implementation of a pension fund or a pension fund (§ 1 para 3 b) occupational pensions is ready, making there; otherwise, workers may request that the employer for him is a direct insurance (§ 1 para 2) completes. As far as the claim is made, workers must use annually an amount of at least a hundred sechzigstel of the base according to article 18, paragraph 1 of the fourth book of the social code for his retirement. As far as the workers used parts of his regular pay for occupational pensions, the employer may require consistent monthly amounts used during a calendar year.
(2) If a company pension plan financed through deferred compensation, the claim of the employee on deferred compensation is excluded.
(3) if the employee is entitled to deferred compensation for occupational pensions referred to in paragraph 1, it may require the prerequisites for funding para. 2 of the income tax act to meet after the sections 10a, 82, when the pension through a pension fund, a pension fund or a direct insurance is performed.
(4) if the employees in the existing continuing employment relationship receives no remuneration, he has the right to continue the insurance or supply with own contributions. The employer is also for the services from these contributions. The rules on deferred compensation shall apply mutatis mutandis.
§ 1b benefits and implementation for occupational retirement provision (1) remains an employee, the benefits from company pension schemes have been said to get entitlement that has (pension entitlement) if the employment relationship prior to the introduction of the Executive, but ends after the age of 25 years and at least five years passed the pension commitment at this time. An employee retains his entitlement even if he retires due to an early retirement scheme and without the previous retirement would meet the latency and the other conditions for the purchase of services for occupational retirement provision. A change in the pension commitment or their acquisition by another person interrupts not the expiration of the period pursuant to sentence 1. Pension liabilities are equal obligation of pension commitment, based on operational practice or the principle of equal treatment. The sequence of waiting provided for is not affected by the termination of the employment relationship after fulfilment of the conditions of the sentences 1 and 2. A worker from the area of application of this Act to another Member State of the European Union, will change the entitlement to same extent as for people is maintained, that remain after the end of an employment relationship within the scope of this Act.
(2) for occupational pensions life insurance on the lives of the employee by the employer completes and the worker or his survivors with respect to the services of the insurer all or partial reference entitled (direct insurance), 1 and 2 conditions so the employer is obliged, due to termination of the employment relationship after meeting in paragraph 1 sentence are no longer to revoke the rights. An agreement after the subscription rights by the termination of employment due to set 1 and 2 requirements dissolving the after fulfilling in paragraph 1, is invalid. The employer has ceded the claims arising from the insurance contract or created, he is obliged to provide the workers, whose employment relationship after fulfilling the set ended 1 and 2 requirements in paragraph 1, as if the transfer or loan is not would be made in the event of the insurance claim. The commencement of the insurance cover applies as the date of the grant of the pension commitment within the meaning of paragraph 1, but not before the start of service.
(3) is performed by a legal supply facility occupational pensions granted a legal claim by the worker or his survivors on their services (pension funds and pension funds), so shall apply paragraph 1 in accordance with. The commencement of the insurance cover applies as the date of the grant of the pension commitment within the meaning of paragraph 1, but not before the start of service.
(4) occupational pensions operated by an incorporated pension institution, granted no legal claim on their services (Provident Fund), so are the after meeting in paragraph 1 sentence 1 and 2 requirements and workers departing from the company before the supply contingency and their survivors assimilated workers belonging to the company until the supply contingency and their surviving. The pension commitment shall be considered granted in the sense of paragraph 1 of the employee belongs to the circle of beneficiaries of the Fund at the time.
(5) as far as occupational pension is deferred compensation, workers retains his entitlement, if his employment prior to the introduction of the supply case ends; in the cases of paragraphs 2 and 3 1 allowed the bonuses only to improve the power used, needs 2. departing employees the right to continue the insurance or supply with own contributions conceded and 3. the right to pledge, should be excluded from the employer assignment or mortgage lending.
In the case of a direct insurance irrevocable rights is also the workers with commencement of deferred to concede.
Article 2 amount of vested entitlement
(1) in the event of supply claim due to reaching the age of retirement due to disability or death, a previously divorced workers, whose qualifying continues b referred to in § 1, and his survivors are entitled to at least in the amount of the part of without the previous departure due to performance, at the time of service corresponding to the ratio of the length of service from the beginning until you reach the age in the statutory pension insurance; the attainment of the age an earlier date takes place, if this in the supply arrangements as a fixed age limit when of the age 65 is provided, at the latest, if the employee retires and receives an old-age pension from the statutory pension insurance for particularly long insured in claim simultaneously. The minimum entitlement to benefits because of disability or death before reaching the age of retirement is not higher than the amount the worker or his survivors would receive if the event had occurred at the time of retirement and the other eligibility requirements would have been met.
(2) is a direct insurance of workers after fulfilling the requirements of in article 1 b (1) and 5 prior to the introduction of the Executive excreted, paragraph 1 with the proviso that the part claim to be financed by the employer as far as he goes beyond is referred to in paragraph 1, the guarantee to be provided by the insurer under the insurance contract on the basis of the contributions of the employer, directed against the employer shall apply. Takes the place of claims pursuant to sentence 1 the guarantee to be provided by the insurer on the basis of the insurance contract the insurance at the request of the employer, if 1 at least every 3 months since the departure of the employee subscription rights is irrevocable and a transfer or loan to value of the right under the insurance contract by the employer and post residues are absent, 2 from the beginning , but not before from the start of service on, after the insurance contract the policyholder only to improve the performance of the insurance to use and eliminated workers the right to continue the insurance with own contributions has 3. According to the contract of insurance.
The employer can tell pursuant to sentence 2 from 3 months since the departure of the employee only this and the insurer his desire. The outgoing workers should the claims arising from the insurance contract in the amount of business scheduled coverage capital formed by contributions of the employer or, as far as the calculation of the policyholder is not part of the business plan, that according to article 169, paragraph 3 and 4 of the insurance contract Act of calculated value cede nor mortgage. At this altitude the repurchase value due to termination of the insurance contract in claim is allowed; the insurance prämienfreie insurance is converted in the event of termination. Section 169, paragraph 1, of the German insurance contract law does not apply in this respect. A settlement of the claim under section 3 is still possible.
(3) paragraph 1 provided that part claim to be financed by the employer unless he supervisory authorities approved business plan referred to in paragraph 1, which from the pension funds after the or, if regulatory approval is not mandatory according to the General conditions of insurance and no. power to be provided 2 half-sentence 2 of the insurance supervision law (business documents) on the basis of the contributions of the employer goes beyond the technical business documents in the sense of § 5, paragraph 3 shall apply for pension funds , against the employer. To the point of claims pursuant to sentence 1 is the power to be provided by the Pension Fund on the basis of the business plan or business documents, once the regulatory authorities approved business plan or the business records 1 from the beginning of insurance, but not before the start of service at the request of the employer, bonuses which occur regularly, to be used only to improve the performance of the insurance on the basis of the financing procedure or the increase of the entitlements of the employee of developing his pay , as far as it lies under the respective dropped of the pensions, is equivalent to and the outgoing employee the right to continue the insurance with own contributions is 2.
Paragraph 2 sentence 3 to 7 shall apply mutatis mutandis.
(3a) paragraph 1 subject to the proviso that the partial claim to be financed by the employer, unless he no. 5 of the insurance supervision act calculated premium reserve beyond the those by the Pension Fund on the basis of according to the applicable pension plan within the meaning of § 112 para 1 sentence 2 in conjunction with § 113 paragraph 2, is aimed against the employer applies for pension funds.
(4) a Fund has to provide the part of the supply calculated in accordance with paragraph 1, at least a prematurely retired worker who is b paragraph 4 referred to in § 1, and his survivors upon entry of the Executive.
(5) in the calculation of the part of claim referred to in paragraph 1 remain changes the supply arrangements and the basis for the performance of the pension, if they occur after the retirement of an employee, not taken into consideration; This also applies to the bases of other pensions which are taken into account when calculating the performance of occupational retirement provision. A pension of the statutory pension insurance is taken into account, so the procedure generally allowed in the calculation of pension provisions can be adopted, if not outgoing workers can prove the charge points achieved at the time of retirement; the supervisory authorities approved business plan or commercial documents shall be authoritative for pension funds. The pension plan and the other business records shall be authoritative for pension funds. Entitlements that the employee acquires after his retirement, may lead to any reduction of the claim of of part of referred to in paragraph 1.
(5a) when a vested vesting of deferred compensation that takes the place of claims according to paragraph 1, 3a or 4 by the time of the commitment on occupational pensions to reached to the termination of the worker's entitlement to benefits from the remuneration components converted until then; This applies to a pension entitlement of contributions within the framework of a defined-contribution benefit promise.
(5B) at the point of claims according to paragraphs 2, 3, 3a and 5a occurs when a contribution agreement with minimum power supply capital attributable to the employee according to plan on the basis of up to paid retirement contributions (contributions and the income obtained before the onset of the Executive), at least the sum of the contributions pledged by then, as far as they were consumed not in terms of accounting for a biometric risk compensation.
(6) (dropped out) § 3 severance pay (1) vested pension rights in the event of termination of employment and ongoing services may be found from just under the requirements of the following paragraphs.
(2) the employer can come to an entitlement without the consent of the employee, if the monthly amount of the resulting from the projected ongoing performance in reaching the intended age of 1 per cent on capital account would exceed twelve-tenths of the monthly base according to § 18 of the fourth book of the social code. This applies to the termination of a running performance. The compensation is inadmissible if the workers makes use of his right to transfer the entitlement.
(3) the entitlement is to resign at the request of the employee, if the contributions to the statutory pension insurance have been refunded.
(4) the part which has been projected, he used during insolvency proceedings, can be found without the consent of the employee, if fully set the operating activities and the company liquidated.
(5) § 4 paragraph 5 for the calculation of the termination amount shall apply accordingly.
(6) the compensation is separately and once to pay.
§ 4 transfer (1) vested pension rights and ongoing services may be transferred only under the conditions of the following paragraphs.
(2) after termination of the employment relationship may in agreement of the former with the new employer, and the worker 1 commitment be taken over by the new employer or 2 the value of the vested entitlement acquired by the workers transferred to occupational pensions (transfer value) to the new employer, when it granted an equivalent commitment; the rules on deferred compensation shall apply mutatis mutandis for the new entitlement.
(3) the employee may require within one year after termination of employment from his former employer that the transfer value is transferred to the new employer, if 1 the pension through a pension fund, a pension fund or a direct insurance has been completed and the transfer value of the contribution assessment ceiling in the general pension insurance does not exceed 2.
The claim against the pension providers, if the former employer has chosen the insurance-like solution according to section 2 paragraph 2 or 3, or as far as the workers continued the insurance or supply with own contributions. The new employer is obliged to grant a transfer worth same value commitment and conduct through a pension fund, a pension fund or a direct insurance. The rules on deferred compensation shall apply mutatis mutandis for the new entitlement.
(4) is the operating activities and the company is liquidated, can a commitment assumed by a pension fund or a company of life insurance without the consent of the employee or pensioner will, if it is ensured that the policyholder pension beginning used according to § 16 para 3 No. 2. § 2 para 2 sentence 4 to 6 shall apply accordingly.
(5) the transfer value corresponds to the present value of future benefits allocated according to § 2 when a company pension scheme carried out directly from the employer, or of a provident fund at the time of the transfer; the accounting principles and the recognised rules of insurance mathematics are decisive in calculating the present value. Insofar as the pension through a pension fund, a pension fund or a direct insurance is carried out, the transfer value is the qualified capital at the time of the transfer.
(6) with the full transmission of the transfer value, the commitment of the former employer goes out.
Section 4a of the right to information (1) the employer or the pension providers has the workers at a legitimate interest on his request in writing, 1 the amount from the previously acquired vested entitlement upon reaching in the supply arrangements age limit provided for entitlement to pensions and 2. how high is the transfer value to a transfer of the entitlement according to § 4 para 3.
(2) the new employer or the pension funds has in writing the employee on his request, the amount of the transfer value a pension entitlement and whether an invalidity or survivor's pension would be.
Second section wasting ban § 5 no longer reduced erosion and crediting (1) allowed fixed services of for occupational retirement provision in the event of the Executive or deprived of that amounts to, other pensions increase after that date due to adaptation to the economic development, be credited or taken into account in the overall supply to a maximum limit.
(2) services for occupational retirement provision may not be shortened by credit transfer or taking into account other pensions, insofar as they are based on own contributions of the pensioner. This does not apply for pensions from the statutory pension insurance, as well as for other pensions, which are based at least to the half of contributions or grants of the employer if they are based on mandatory contributions.
Third age § 6 an employee who takes the old-age pension from the statutory pension insurance as full pension claim, are premature retirement benefit on his desire after meeting the latency and other eligibility requirements to grant benefits for occupational retirement provision. The old-age pension under the statutory pension insurance is dropped again, or is it limited to a partial refund, so also the services of occupational retirement provision can be set. The outgoing workers is obliged to display the recording or exercise of employment or work which leads to a loss or a limitation of the old-age pension under the statutory pension insurance, the employer or other pension funds immediately.
Fourth section insolvency insurance § 7 extent of the insurance cover (1) pensioners, whose claims arising from an immediate pension commitment of the employer are not met because is opened insolvency proceedings over the assets of the employer or of his estate, and their survivors have against the carrier of the insolvency insurance would have a claim in the amount of performance, to provide the employer due to the pension commitment, would have been when the insolvency proceedings are not opened. Sentence 1 shall apply accordingly, 1 if benefits from a direct insurance on the basis of article 1 3 these facts not be paid para 2 sentence and the employer of its obligation pursuant to § 1 para 2 sentence 3 due to the opening of the insolvency proceedings does not comply, 2 If the supply provided for by their supply arrangements a provident fund or a pension fund fails, because the assets or the estate of an employer that of the Provident Fund or the Pension Fund provides grants (parent companies), the insolvency procedure has been opened.
§ 14 of the German insurance contract law is appropriate. The opening of the insolvency proceedings the dismissal of the application are in the application of sentences 1 to 3 equal to 1 on commencement of insolvency proceedings due to lack of mass, 2. the out-of-court comparison (are instigated, quota or liquidation comparison) of the employer with its creditors to stave off insolvency proceedings, if the institution of insolvency insurance agrees, 3. comes the full termination of operations within the territorial scope of this Act, if an application for commencement of insolvency proceedings is not sent and insolvency proceedings obviously lack of assets not taken into consideration.
(1a) the claim against the carrier of the insolvency insurance is created at the beginning of the calendar month following the occurrence of the claim. The claim ends at the end of the month of death of the beneficiary unless the pension commitment of the employer something other. In the cases of paragraph 1 the claim includes also lagging supply services set of 1 and 4 No. 1 and 3, as far as incurred up to twelve months prior to emergence of the line duty of the carrier of the insolvency insurance.
(2) persons, which for opening of the insolvency proceedings or in the event who is a set of 4 these same requirements (fuse) referred to in paragraph 1 according to § 1 b pension supply qualifying, and have their survivors in the event of the Executive a claim against the carrier of the insolvency insurance, if the entitlement is based 1 on an immediate pension commitment employer or 2. on a direct insurance and workers with regard to the services of the insurer is revocably entitled to subscription or services on the basis of § 1 para 2 sentence 3 mentioned facts not be paid and the employer of its obligation under § 1 does not comply with para 2 sentence 3 due to the opening of the insolvency proceedings.
Sentence 1 shall apply accordingly for people who belong to the circle of beneficiaries a provident fund or a pension fund if the fuse at a sponsoring undertaking has occurred. The amount of the claim is according to the amount of the benefits in accordance with article 2, paragraph 1, 2 sentence 2 and paragraph 5, at provident funds according to the part of the supply provided for under the supply arrangements, which corresponds to the ratio of the length of service at the time of the beginning of service to reach the fixed age limit laid down in the supply arrangements, unless section 2 is paragraph 5a apply. For the calculation of the amount of the claim pursuant to sentence 3, the length of service is taken into account before the onset of the claim. In defined-benefit pension fund for immediate rules on the amount of the claim pension commitments according to, in defined contribution plans with minimum performance a claim against the carrier of the insolvency insurance is however a month on current services applies to the amount of the claim of § 2 para 5 b. (3) no more than three times of the applicable at the time of the first due monthly base according to § 18 of the fourth book of the social code. Sentence 1 shall apply mutatis mutandis when a claim for capital with the proviso that ten per cent of the performance as an ongoing performance of year amount to use are.
(4) a claim for services against the support of the insolvency insurance decreases to the extent in which the employer or other carrier of the supply provides the services of for occupational retirement provision. Is confirmed in the insolvency proceedings, an insolvency plan of claims against the carrier of the insolvency insurance decreases in so far, as has to provide a part of the services even after the bankruptcy plan of the employer or other carrier of the supply. Foresees the insolvency plan, that the employer or other carrier of supplying certain benefits for occupational retirement provision from one point on has to provide, so deleted the claims against the carrier of the insolvency protection from this point on. Sentences 2 and 3 are the out-of-court settlement pursuant to paragraph 1 No. 2 according to apply for set of 4. In the insolvency plan it should be provided that a sustainable improvement in the economic situation of the employer the services to be provided by the institution of insolvency insurance wholly or in part by the employer or other carrier again assume the supply.
(5) a claim against the carrier of the insolvency insurance is not, as far as to the circumstances of the case the assumption is justified that's the sole or predominant purpose of the supply agreement or its improvement or the para 2 sentence 3 facts referred to has been for direct insurance in section 1, the carrier of the insolvency insurance claim to make. This assumption is justified especially when to expect at issuance or improvement of the pension commitment due to the economic situation of the employer was that the commitment will be not complied. There is entitlement to benefits against the support of the insolvency insurance commitments and improvements of commitments that have been made in the last two years before the entry of the default, only 1 for commitments given from 1 January 2002, as far as amounts are used in deferred compensation by up to 4 per cent of the contribution assessment ceiling in the general pension insurance for a company pension plan or 2 for the commitments given in the context of transfers , as far as the transfer does not exceed the contribution assessment ceiling in the general pension insurance.
(6) the fuse has been caused by events of war, civil unrest, natural disasters or nuclear energy the institution of insolvency insurance with the consent of the Federal Agency for financial services supervision may impose by way of derogation the services at its reasonable discretion of the paragraphs 1 to 5.
§ 8 transfer of liability and compensation (1) a claim against the carrier of the insolvency insurance benefits according to § 7 shall not, if a pension fund or life insurance company undertakes the carrier of against the insolvency protection to provide these services, and authorized according to § 7 purchase a direct right to request the services.
(1a) the institution of insolvency insurance has leveled against it claims on the Pension Fund, whose carrier Enterprise 7 has raised the liability according to § to transfer, if the authorised by the Federal Agency for financial services supervision, within the meaning of paragraph 1. The authorisation may be granted only if requirements of the Federal Agency for financial services supervision can ensure the continued feasibility of benefits from the pension plan. The approval of the Federal Agency for financial services supervision can apply for the pension fund only within three months after the occurrence of the claim.
(2) the institution of insolvency insurance can find an entitlement without the consent of the employee, if the monthly amount of the resulting from the projected ongoing performance in reaching the intended age of 1 per cent on capital account would exceed twelve-tenths of the monthly base according to § 18 of the fourth book of the social code or if the contributions to the statutory pension insurance are been refunded to the workers. This applies to the termination of a running performance. The compensation is also possible, if it is paid to a life insurance company, in which the Versorgungsberechtigte in the context of a direct insurance is insured. § 2 para 2 sentence 4 to 6 and § 3 para 5 shall apply mutatis mutandis.
§ 9 notification obligation, receivables and asset transfer (1) dividing the insolvency insurance carrier to the owner the claims rightful according to § 7 or article 8 or entitlements writing with. The communication is omitted the claim or the entitlement is no later than one year after the due to the institution of insolvency protection to login; the registration takes place later, so the services begin at the earliest with the first of the month of the application unless the person entitled to the timely registration without his fault was prevented.
(2) claims or entitlements of the person entitled against the employer for benefits for occupational retirement provision, giving rise to the claim against the carrier of the insolvency insurance, in the case of insolvency proceedings with its opening backup otherwise then on the institution of insolvency insurance go over, if this referred to in paragraph 1 sentence 1 the party entitled to the rightful claims or entitlements tells. The transition can not be relied upon to the detriment of the entitled party. The entitlements that flowed with the opening of the insolvency proceedings are in insolvency proceedings as absolute requirements according to article 45 of the insolvency order asserted.
(3) the carrier of the insolvency insurance benefits is obliged, which would provide a provident fund but for the occurrence of the default pass their assets including the liabilities on him; Liable for the liabilities limited to assets flowed. If the assets previous over exceed the present value of the claims and entitlements against the support of the insolvency insurance, this one has to use the excess part according to the statutes of the Pension Fund. When a provident fund with several media companies, the carrier of the insolvency insurance has a claim against the Fund to an amount corresponding to the part of the assets of the Fund, which is attributable to the company, in which the fuse is entered. Sentences 1 to 3 do not apply, if the fuse is based on the grounds referred to in no. 2 in section 7, paragraph 1, sentence 4, except that the sponsoring undertaking do not continue its operations after the occurrence of the fuse and is resolved (liquidation comparison).
(3a) paragraph 3 finds appropriate application on a pension fund if the Federal Agency for financial services supervision paragraph 1a not granted approval for the transfer of the obligation by the carrier of the insolvency insurance according to § 8.
(4) in an insolvency plan, which envisages the continuation of the company or a business, a special group can be made for the institution of insolvency insurance. Unless otherwise provided for in the bankruptcy plan, the carrier of the insolvency protection, if a new insolvency proceedings over the assets of the employer application is made within three years after the closure of the insolvency proceedings, may require this procedure as the insolvency creditors reimbursement of services rendered by him.
(5) the immediate appeal is against the decision by the insolvency proceedings, the institution of insolvency insurance.
§ 10 the means for the implementation of the insolvency insurance are said to on the basis of public service obligation through contributions of all employers, pension benefits immediately contribution requirement and contribution assessment (1) or of section 7, subsection 1, sentence 2 and paragraph 2 sentence referred to in a company pension plan through a provident fund, a direct insurance 1 No. 2 perform type or a pension fund.
(2) the contributions must the present value of which cover claims on the insolvency insurance benefits arising in the current calendar year plus an amount for the rights to be protected due to insolvencies occurring, which is based on the difference of the present value of these benefits at the end of the calendar year and at the end of the previous year. The Bill rate in the calculation of the present value of the claims on the insolvency insurance benefits shall be determined according to section 65 of the insurance supervision Act; as far as no transmission takes place according to article 8, paragraph 1, the accounting rate of return when calculating the present value of the pension rights to a third is higher. In addition, the posts need to cover the administrative costs incurred in the same period and other costs related to the granting of benefits, and the feed to a compensation fund established by the Federal Agency for financial services supervision; section 37 of the insurance supervision law shall remain unaffected. Advances may be levied on the contributions due at the end of the calendar year. After the sentences 1 to 3 required contributions are higher than in the preceding calendar year, the amount of the difference to the current and the following four calendar years can be distributed. In years in which exceptional contributions would result, the compensation fund in an amount to be approved by the Federal Agency for financial services supervision can be used to their reduction.
(3) the contributions required pursuant to paragraph 2 on the employer in accordance with the following amounts be, related 1B of vested entitlements on the current services and that pursuant to § (contribution assessment basis); These amounts shall be noted on the closing of the business year of the employer, that ended in the calendar year: 1. employers who directly said to services for occupational retirement provision, is contribution base the value of the pension obligation (§ 6a para 3 of the income tax Act).
Employers, that a company pension plan over a direct insurance with widerruflichem rights perform, contribution base is the business scheduled policyholder or, as far as the calculation of the policyholder not the business plan belongs to, the premium reserve. For insurance, where the insured event has already occurred, and for Versicherungsanwartschaften, for which an irrevocable right is granted, the policyholder or the premium reserve is only to the extent, as insurance companies are ceded or projektträger.
3. employers who carry out an occupational pensions with a provident fund contribution base is the mathematical reserves for current benefits (section 4 d para 1 No. 1 letter a of the income tax Act) plus the twenty times the after section 4 d para 1 No. 1 letter b sentence 1 of the income tax act calculated annual grants for service candidates within the meaning of section 4 d para 1 No. 1 point (b) sentence 2 of the income tax act.
4. for employers, unless they perform retirement through a pension fund, contribution base is 20 per cent of the amount determined according to number 1.
(4) from the post notices of the carrier of the insolvency protection enforcement in appropriate application of the provisions of the code of civil procedure will take place. The engrossment granted the carrier the insolvency insurance.
Article 10a late payment surcharges, interest, statute of limitations (1) for posts, only imposed for non-compliance of the employer against the notification after the due date, can raise the institution of insolvency protection for every month by the due date on a late payment surcharges of up to one per cent of the post collected contributions.
(2) for assessed contributions and advances which the employer will pay after the due date, the carrier of the insolvency protection for each month collects interest on arrears in the amount of 0.5 per cent of the arrears contributions. Partial months are not approach.
(3) contributions to be refunded from the institution of insolvency insurance will bear interest from the due date or in determination of the refund claim by court decision from the days of the pendency for each month at 0.5 per cent. Partial months are not approach.
(4) claims for payment of contributions to the insolvency insurance in accordance with § 10 as well as claims for reimbursement after payment not due contributions to the insolvency protection shall expire in six years. The period of limitation starts at the end of the calendar year in which contributions were or the claims become due. On the Statute of limitations, the provisions of the Civil Code shall apply.
Section 11 has the institution of insolvency insurance be communicated to b paragraph 1 to 4 for his workers 3 months a company pension plan pursuant to section 1 after issuing the immediate pension commitment, the completion of a direct insurance or the establishment of a provident fund or a pension fund reporting, requests for information and reporting obligations (1) the employer. The employer, the other winners of the supply, the insolvency administrator and authorized according to § 7 are obliged to furnish all information in the institution of insolvency insurance, that are required to carry out the provisions of this section, as well as to submit documents, from which the necessary data are shown.
(2) an employer commences the amount relevant according to § 10 paragraph 3 for the calculation of the contribution for pension funds and immediate pension on the basis of an actuarial opinion, direct insurance on the basis of a certificate of the insurer and pension funds on the basis of a verifiable calculation to notify has the institution of bankruptcy protection no later than September 30 of each calendar year. The employer has at least 6 years to keep the documents referred to in sentence 1.
(3) the liquidator has the institution of insolvency insurance the commencement of insolvency proceedings according to § 7 immediately notify name and addresses of the beneficiaries and the amount of their supply. He has to also communicate the names and addresses of individuals who have a supply projected pension according to section 1 for opening of the insolvency proceedings, the amount of their entitlement pursuant to § 7.
(4) the employer, the other winners of the supply, and authorized according to § 7 are obliged to give information about all the facts the liquidator, to which the obligation relates pursuant to paragraph 3.
(5) in the cases where insolvency proceedings (§ 7 para 1 sentence 4) will not open or has been set according to § 207 of the insolvency regulation, according to paragraph 3 by the employer or the other carrier of the supply, the duties of the insolvency administrator are to meet.
(6) Chambers and other associations of entrepreneurs or other independent professionals who are built as public corporations, also associations and other groupings, business or other independent professionals law belong to or belonging to have, have to support the institution of insolvency insurance in determining employers broadcasters according to § 10.
(7) to the paragraphs 1 to 3 and 5 to communications and information and the debtor pursuant to paragraph 6 of the support have to use the forms provided by the institution of insolvency insurance.
(8) to secure the full acquisition of employers contributors according to § 10 the tax offices can inform the institution of insolvency protection be what employers pay for the contribution obligation into account. The Federal Government is authorized to determine the further by decree with the consent of the Federal Council and to settle details of the procedure.
§ 12 offences (1) any person who intentionally or negligently 1 is contrary to section 11 para 1 sentence 1, paragraph 2, sentence 1, paragraph 3 or paragraph 5 not, incorrectly, incompletely or not in time makes a communication, 2. contrary to section 11, subsection 1, sentence 2 or 4 shall not, incorrectly, incompletely or not in time an information or 3. contrary to section 11, subsection 1, sentence 2 documents not , incorrectly, incompletely or not timely submit or documents not kept contrary to section 11, paragraph 2, sentence 2.
(2) the offence can be punished with a fine up to two thousand five hundred euro.
(3) administrative authority no. 1 of the code of administrative offences is the Federal Agency for financial services supervision within the meaning of § 36 para 1.
§ 13 (dropped out) § 14 carrier which is (1) carrier of the insolvency insurance insolvency insurance the Pension Protection Association Insurance Association on reciprocity. He is carrier of the insolvency insurance of pension commitments in accordance with 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 protection of occupational retirement provision Luxembourg companies. It is subject to supervision by the Federal Agency for financial services supervision. The provisions of the insurance supervision Act apply, unless the law States otherwise.
(2) the Federal Minister for labour and Social Affairs assigns the position of the holder of the insolvency protection of Kreditanstalt für Wiederaufbau by decree with the consent of the Bundesrat, in which a fund to the insolvency insurance of for occupational retirement provision is formed when 1st to December 31, 1974 not has been proven, that the carrier referred to in paragraph 1 has received the approval of the supervisory authority to conduct business , was dissolved 2. the institution referred to in paragraph 1 or 3. the supervisory authority prohibits the operation of the carrier referred to in paragraph 1 or revokes permission to conduct business.
In the cases of the numbers 2 and 3 the assets of the carrier referred to in paragraph 1, including the obligations on the Kreditanstalt für Wiederaufbau passes, which assigns it to the Fund to the insolvency insurance of for occupational retirement provision.
(3) the insolvency insurance is performed by the Kreditanstalt für Wiederaufbau, apply the provisions of this section with the following exceptions: 1. in article 7, paragraph 6 is the consent of the Federal Agency for financial services supervision.
2. § 10 paragraph 2 does not apply. The contributions to be collected by the Kreditanstalt für Wiederaufbau must meet requirements for the current benefits of the insolvency insurance in the current calendar year and the administrative costs incurred in the same period, and other costs related to the granting of benefits. When an assignment referred to in paragraph 2 the contribution for the first 3 years is no. 1 at least 0.1 per cent of the contribution base in accordance with § 10 paragraph 3; the unused portion of this contribution volume is fed to a working capital reserve. When an assignment referred to in paragraph 2 a supplement in the first 3 years contribution referred to in point 2 sentence 2 No. 2 or 3 by 0.08 per cent of the contribution base in accordance with § 10 paragraph 3 to the formation of a working capital reserve. Advances may be levied on the posts.
3. in article 12, paragraph 3 the Kreditanstalt für Wiederaufbau takes the place of the Federal Agency for financial services supervision.
The Kreditanstalt für Wiederaufbau manages the Fund on its own behalf. She shall be liable for the liabilities of the Fund only with the assets of the Fund. This is not liable for the other liabilities of the Bank. § 11 para 1 sentence 1 of the law on the Kreditanstalt für Wiederaufbau as amended by the notice of June 23, 1969 (BGBl. I S. 573), most recently by article 14 of the Act of 21 June 2002 (BGBl. I p. 2010) has been modified, is to apply the amended for the Fund.
Article 15 confidentiality persons employed at the institution of insolvency insurance or are working for him, may alien secrets, in particular operation or business secrets, unauthorized disclose or exploit. You are according to the law on the formal commitment of nichtbeamteter people by March 2, 1974 (Bundesgesetzbl. I p. 469, 547) to commit the Federal Agency for financial services supervision on the conscientious fulfilment of their obligations.
Fifth section customization section 16 adjustment verification requirement (1) the employer has to consider an adjustment of the current pension benefits every three years and thereon at its reasonable discretion to decide; in particular the concerns of the pensioner and the economic situation of the employer are to be considered.
(2) the obligation is referred to in paragraph 1 fulfilled, if the adjustment is not less than the increase in 1 of the consumer price index for Germany, or 2 the net salaries of comparable groups of workers of the company during the audit period.
(3) the obligation referred to in paragraph 1 shall not apply if 1 the employer undertakes to adapt the current benefits annually by at least one per cent, 2. a retirement of direct insurance within the meaning of § 1 para 2 or via a pension fund within the meaning of § 1 b paragraph 3 carried all surplus shares attributable to the existence of the pension, are used from retirement to increase the current benefits and for calculating the guaranteed performance according to article 65, paragraph 1 No. 1 letter a of the insurance supervision Act fixed maximum interest rate for calculating the premium reserve is not exceeded or issued 3 a post facility with minimum performance; Paragraph 5 shall not apply in that regard.
(4) ongoing services are referred to in paragraph 1 not or not fully customize (rightly lack adjustment), the employer is not obliged to repeat the adjustment at a later date. An adaptation is considered to be right under, if the employer has in writing outlined the economic situation of the company to the recipient of the supply, objected to the beneficiaries within three calendar months after receipt of the notification in writing and he has been advised on the legal consequences of not timely.
(5) as far as occupational pensions is financed through deferred compensation, the employer is obliged to adapt the services at least according to paragraph 3 No. 1 or in the case of the implementation of a direct insurance or a pension fund to use all excess shares according to paragraph 3 No. 2.
(6) there is no obligation to adapt for monthly rates under a payment plan, as well as for pensions from age of 85 following a payout plan.
Sixth section scope article 17 of personal scope and tariff clause (1) an employee within the meaning of articles 1 to 16 are workers and employees including their vocational training workers; an apprenticeship ratio is equivalent to an employment relationship. The sections 1 to 16 shall apply mutatis mutandis to persons who are not employees, when payments of old-age, invalidity or survivor's pension in the event of their activities for a company have been said to them. Workers within the meaning of Article 1a, paragraph 1 are only persons pursuant to sentences 1 and 2, as far as they are compulsorily insured in the statutory pension insurance based on employment or activities the employer against whom the claim would do according to § 1a.
(2) sections 7 to 15 do not apply to the Federal, the countries, the communities and the authorities, foundations and institutions of governed by public law, where the insolvency proceedings is not allowed, and such legal persons of governed by public law, in which the Federal Government, a country or a community force law ensures the ability to pay.
(3) sections 1a, 2 to 5, 16, 18a set 1, §§ 27 and 28 can be derogated from in collective agreements. The differing provisions have validity between non-tariff-bound employers and workers if the application of the relevant tariff regime is agreed between them. The rest can be deviated from the provisions of this Act not to the detriment of the employee.
(4) legal regulations on benefits for occupational retirement provision not be touched without prejudice to § 18th by the articles 1 to 16 and 26 to 30.
(5) as far as pay claims are based on a collective agreement, a deferred compensation can be made for this only, as far as this is provided or approved by collective agreement through collective bargaining.
§ 18 special provisions for the civil service (1) for people who 1 with the supply institution of the Federation and of countries (VBL) or a municipal or church auxiliary supply device are compulsorily insured, or 2. when other additional supply facility are compulsorily insured who has signed a reconciliation agreement with one of the supplementary pension schemes referred to in point 1 or under statute regulations by supplementary pension schemes referred to in point 1 may conclude such an agreement , or 3. under the law on the additional old-age and survivor's pension for employees and workers of the free and Hanseatic City of Hamburg (first pension law - 1 RGG), the law on the new rules on the additional old-age and survivor's pension for employees and workers of the free and Hanseatic City of Hamburg (second pension law - 2nd RGG) or the Bremen peace wage law in their respective versions fall or that otherwise apply to these laws , paragraphs 2, 5, 16, 27 and 28 shall not apply, unless otherwise stated in the following provisions; section 4 does not apply if the prospective or current performance is fully or partially umlage - or haushaltsfinanziert.
(2) when the supply contingency which in paragraph 1 Nos. 1 and 2 designated persons, whose qualifying continues b referred to in paragraph 1 and whose employment has ended by a supplementary pension after following the additional utility requirements prior to the introduction of the supply case: 1. the monthly amount of the supplementary pension is for each year of on the basis of the employment relationship existing compulsory insurance at a 2.25 per cent additional utility, but no more than 100 per cent of the performance , which would have been to the highest possible supply set (full performance). The insured event of the rule of old-age pension is decisive for the calculation of the full performance of a) b) is the remuneration that would be decisive for the supply arrangements for the performance measurement, if the insured event within the meaning of the provision would have occurred at the time of leaving, c) see section 2, paragraph 5, sentence 1 and § 2 section 6 apply, d) relevant in the case of a part-time or leave of absence after the supply arrangements for the duration of employment employment is the quotient in the context of an overall supply after the supply arrangements as Beschäftigungsquotient for the remaining time decisive, e) the provisions of regulating supply a minimum power find no application and f) a primary health care attributable to is the in the calculation of pension provisions to take account of pensions from the statutory pension insurance to identify generally acceptable practice. This is to consider the remuneration referred to in b and - as far as during the compulsory insurance part-time employment was - this in accordance with the supply arrangements to take into account.
2. the supplementary pension is reduced by 0.3 per cent for each full calendar month of retirement before the age of 65 years occurs, but no more than to the percentage provided for in the provision for full performance.
3. is greater than the sum of the percentages referred to in point 1 from different working conditions 100, are the individual services in the same relationship to cut back.
4. the supplementary pension must achieve monthly at least the amount resulting after the supply arrangements as insurance pension from the relevant Vomhundertsätzen of additional supply subject to charges or the contributions paid and boost amounts on the basis of the employment relationship.
5. the provisions of the provision about the termination, the rest and the non-performance of supply pension shall apply mutatis mutandis. As far as the provision stipulates a minimum capacity in Ruhensfällen, applies only if the minimum performance corresponds to the power within the meaning of point 4.
The person referred to in paragraph 1, dies receives a widow or a widower of 60 per cent, a widow or a widower in the sense of § 46 para 1 of the sixth book the social law 42 per cent, a half-orphan 12 of the hundred and one orphan of 20 per cent of the supplementary pension to be calculated taking into account the measures referred to in this paragraph; the articles 46, 48, 103 to 105 of the sixth book of the social code shall apply accordingly. The several survivor's benefits may not exceed the amount of the supplementary pension; If necessary, the services in the same proportion are to cut back.
7 retirement is the insured event within the meaning of the provision.
(3) persons on that until the termination of their employment, the provisions of the first pension law, the second pension law or of Bremen's rest wage law have found application in their respective versions, are entitled to her former employer for benefits in by analogy with application of paragraph 2 with the exception of paragraph 2 No. 3 and 4, and no. 5 sentence 2; in application of the second law of pension, the monthly amount of the supplementary pension determines by way of derogation from paragraph 2 according to the relevant according to the second law of pension calculation.
(4) the services be increased, no. 4, under paragraphs 2 and 3 with the exception of the services referred to in paragraph 2 to July 1 by 1 per cent annually, unless this year is a general increase in the supply of pensions.
(5) is also entitled to a care or insurance pensions described in paragraph 1 sentence 1 No. 1 and 2 in the event of supply claim in addition to the right to supplementary pension or to the services referred to in paragraph 3 or paragraph 7 claim to a corresponding services of the supply agency of the German culture orchestras or the German Bühnen or according to the provisions of the first act of the pension or supplementary pension schemes , the second pension law or of Bremen's calm wage law, also underlying the supplementary pension times are taken into account in the calculation, only the highest pension in the amount is payable.
(6) an entitlement can be transferred to supplementary pension referred to in paragraph 2 or to benefits pursuant to paragraph 3 as progression of the beneficiaries (entitled) person in a supply system of a supranational institution in the supply system of the institution, if there is a corresponding agreement between establishing additional supply or the free and Hanseatic City of Hamburg or the free Hanseatic City of Bremen and the supranational institution.
(7) for persons who are compulsorily insured with the supply institution of German culture orchestras or the German Bühnen, paragraphs 2 to 5, 16, 27 and 28 do not apply. At the supply contingency benefits provided for statutory; take the place of the supplementary pension and survivor's benefits referred to in paragraph 2 and in place of the control in paragraph 4 Paragraph 2 shall apply accordingly no. 5. The level of benefits can no longer be changed after being eliminated from the employment relationship. Also the voluntarily insured the supply institution of German culture orchestras and the German Bühnen are compulsorily insured.
(8) decisions of the supplementary pension schemes of claims according to this law, legal action exists which applies to insured persons of the institution.
(9) in the case of persons who withdraw from an employment relationship, in which they were insurance-free according to § 5 para 1 sentence 1 No. 2 of the sixth book of the social code, claims may remain after § 2 para 1 sentence 1 and 2 not behind the pension, which would arise if the employee for the period of insurance-free employment in the statutory pension insurance would been assured after; the comparative calculation is to make federal in the case on the basis of a report of the German pension insurance.
§ 18a prescription entitlement to benefits under the occupational pension provision barred in 30 years. Entitlement to regular benefits are subject to the provisions of the civil code the regular limitation period after.
Second part tax regulations sections 19 to 24 - § 25 - part three transitional and final provisions article 26 sections 1 to 4 and 18 do not apply, if the employment or service relationship prior to the entry into force of the law has been terminated.
§ 27 § 2 para 2 sentence 2 No. 2 and 3 and paragraph 3 sentence 2 are Nos. 1 and 2 in cases where prior to the entry into force of the Act, the direct insurance has been completed or started the insurance of an employee with a pension fund, with the proviso that the conditions referred to in these provisions at the latest for the time after the expiry of one year from the entry into force of the Act must be met.
section 28 section 5 applies to cases in which the event prior to the entry into force of the law has occurred, with the proviso that this provision for the calculation of retirement benefits accrued after the entry into force of the law is to apply.
section 29 section 6 applies to the cases in which the pensions of the statutory pension insurance already has been taken prior to the entry into force of the Act claim, with the proviso that the services of of pension by the entry into force of the Act on are to provide.
A claim against the carrier of the insolvency protection according to § 7 is article 30 only if the fuse has occurred after the entry into force of the sections 7 to 15; He can be claimed for the first time after the expiry of six months from that date. The employer's contribution obligation begins with the entry into force of the sections 7 to 15.
section 30a (1) before January 1, 1952 are born male workers, 1, which the 60th year of life have completed 2., after completion of the 40th year of life more than 10 years compulsory contributions for an employment in the statutory pension insurance insured or according to the regulations of the sixth book of the social code have 3, which have met the waiting period of 15 years in the statutory pension insurance 4. and 5. whose wages or wages after the add credit limit section 34 paragraph 3 No. 1 of the sixth book Social security code does not exceed, are at their request after meeting the latency and other eligibility requirements of the supply arrangements for employment periods completed after 17 May 1990 to grant benefits for occupational retirement provision. § 6 sentence 3 shall apply accordingly.
(2) have the employee or his dependants members appealed before May 17, 1990, against the refusal of benefits for occupational retirement provision, paragraph 1 for periods of employment after 8 April 1976 to apply is.
(3) the provisions of the Civil Code of the limitation period for claims arising from the employment relationship shall remain unaffected.
section 30 applies only to commitments, issued after December 31, 2004 b § 4 para 3.
section 30c (1) § 16 para 3 No. 1 only applies to ongoing services, based on commitments, issued after December 31, 1998.
(2) section 16 subsection 4 does not apply to adjustments prior to 1 January 1999 right failure.
(3) § 16 par. 5 only applies to ongoing services, based on commitments, issued after December 31, 2000.
(4) § 16 para 2 applies for the fulfilment of the obligation of adjustment test for periods prior to January 1, 2003 No. 1 with the proviso that the price index for the standard of living of 4-person households of workers and employees with middle income takes the place of the consumer price index for Germany.
the retirement occurred before 1 January 2001 article 30 transitional provisions to article 18 (1) or of workers retired from employment with a public employer before January 1, 2001 and the retirement occurred after December 31, 2000, the provisions of the supplementary pension schemes are no. 3 and the other factors in the for the calculation of the full power according to § 18 1 sentence 1 No. 1 and 2, or the laws in the sense of § 18 1 sentence 1 relevant to applied as in force on 31 December 2000; § 18 para 2 No. 1 point (b) shall remain unaffected. The tax class III/O is to be based. The entitlement to supplementary pension at least in height, as he is the retirement occurred before 1 January 2001, consists of article 18 amended on 16 December 1997 (Federal Law Gazette I S. 2998) results.
(2) the application of section 18 is excluded in the cases of paragraph 1, § 18 1 sentence 1 Nos. 1 and 2 referred to in the pension of a supply of supplementary pension schemes or a corresponding performance due to the rules of the first pension law, the second pension law or of Bremen's rest wage law is involved, or an insurance bond resigned.
(3) paragraph 1 set 1 full performance to be determined on the basis of the insurance according to Nos 4, 5 and 6 in the version applicable up to 31 December 1998, a claim on insurance according to § 18 para 6 arose for which until 31 December 1998, shall apply with the proviso that the claim against the former employer to be determined pursuant to article 2 is aimed, for workers in the sense of § 18 1 sentence 1. § 18 para 2 applies for the claim to be determined according to § 2 No. 1 letter b; for the other design factors is to turn on the rights situation on 31 December 2000. The statutory pension insurance, based on an insurance due to withdrawal from a ratio of service regulations, and services granted by the institution of the supply as a result of Nachversicherungen in the sense of § 18 paragraph 6 as amended on 31 December 1998, be applied to the claim pursuant to section 2. The employment relationship within the meaning of § 18 par. 9 already existed on December 31, 1998, also the supplementary pension is in the comparative calculation according to § 18 paragraph 9 according to § 18 amended applicable up to 31 December 1998 to include.
section 30e (1) § 1 paragraph 2 No. 4 second half-sentence applies to commitments, which will be granted after 31 December 2002.
(2) No. 4 § 1 para 2 second half-sentence is on pension funds, whose Leistungen pension contributions of workers and employers jointly financed and which performed as defined-contribution benefit promise or guarantee, according to the application, that the right to continue with own contributions are not given the departing workers and increasing the use of surplus pursuant to section 1 No. 1 not must be b paragraph 5. Is granted a right to continue not the departing workers, paragraph 5a for the amount of vested entitlement section 2 applies accordingly. The regulations apply to the adaptation of current services according to § 16 para 1 to 4. The rule in paragraph 1 shall remain unaffected.
§ 30f (1) if benefits have been said to pension prior to January 1, 2001, is to apply section 1 b paragraph 1 with the proviso that the entitlement is maintained if the employment relationship prior to the introduction of the supply case, however life year ends after completion of the 35th and the pension commitment at this stage 1 at least three years has passed at least a decade or 2 for at least twelve years seniority; in these cases, the entitlement is also preserved when commitment from 1 January 2001 has passed five years and upon termination of the employment relationship, the age of 30 has been completed. for benefits from these commitments, § 1 (b) of paragraph 5 shall not apply.
(2) if pension benefits have been spoken to before January 1, 2009 and December 31, 2000, section 1 is to apply para 1 sentence 1 with the proviso that the entitlement is maintained if the employment relationship prior to the introduction of the Executive, however life year ends after completion of the 30th and the pension commitment at this time has passed five years; in these cases, the entitlement is also preserved when commitment from 1 January 2009 five years has passed and at termination of employment, the 25th year of life has been completed.
§ 30 g (1) § 2 paragraph 5a only applies to entitlements based on commitments, which had been issued after December 31, 2000. The agreement between employer and employee § 2 can be applied para 5a on entitlements, based on commitments, which have been issued prior to January 1, 2001.
(2) paragraph 3 shall not apply to ongoing services, which have been paid prior to January 1, 2005.
§ 30 h § 17 section 5 applies pay conversions, based on commitments, issued after June 29, 2001.
§ 30i (1) the present value of the benefits to be secured at 31 December 2005 due to insolvencies occurring is killed once on the contributors employers according to § 10 paragraph 3 and collected by the institution of insolvency insurance in accordance with the amounts at the end of the marketing year, which ended in 2004. The Bill rate in the calculation of the present value amounts to 3.67 per cent.
(2) the amount is payable in 15 equal installments. The first installment is the other as at 31 March of the following calendar year on March 31, 2007 due. A discounting of the individual annual instalments with the invoice rate increased at the time of payment to a third incident on payment according to § 65 of the insurance supervision law, taking into account only full months.
(3) the discounted total amount is due under paragraph 2 on March 31, 2007, if the resulting annual rate is not higher than 50 euro.
(4) Insolvenzbedingte payment failures by outstanding rates are included in the year of bankruptcy in the required annual contributions referred to in article 10, par. 2.
Article 31 on assurance cases that occurred before January 1, 1999, is this law in which up to this point to apply force.
§ Effective 32 this Act subject to the set of 2 on the day after its promulgation. The sections 7 to 15 come into force on January 1, 1975.
Annex EV EinigVtr annex I excerpt Chapter VIII subject A, section III (BGBl. II, 1990, 889, 1024)-requirements for the joined area (article 3 EinigVtr)-section III federal law in the area with the following stipulations referred to in article 3 of the Treaty enter into force:...
16 law to improve the occupational retirement provision of 19 December 1974 (BGBl. I S. 3610), last amended by article 33 of the law of 18 December 1986 (BGBl. I S. 2261; 1990 I p. 1337), with the following stipulations: a) this law enters into force on 1 January 1992.
b) sections 1 to 18, issued after 31 December 1991 apply to commitments on services for occupational retirement provision; the insurance pursuant to § 18 para 6 times before 1 January 1992 is excluded.
c) sections 26 to 30 shall not apply.
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