Social Security Code (SGB) Fourth Book (IV)-Common provisions on social security-(Article I of the Law of 23 December 1976, BGBl. I p. 3845)

Unofficial table of contents

SGB 4

Date of completion: 23.12.1976

Full quote:

" The Fourth Book of Social Security-Common provisions on social security-as amended by the Notice of 12 November 2009 (BGBl. I p. 3710, 3973; 2011 I p. 363), which is defined by Article 1 of the Law of 15 April 2015 (BGBl. I p. 583).

Status:	New by Bek. v. 12.11.2009 I 3710, 3973; 2011 I 363;
	Last amended by Art. 9 G v. 11.8.2014 I 1348
Note:	Amendment by Art. 4 G v. 23.12.2014 I 2462 (No 64) has been documented in a textual, documentary form not yet concludedly
	Amendment by Art. 1 G v. 15.4.2015 I 583, 1008 (No 15, 24) has not yet been taken into account
External force is in accordance with the invention. Art. 15 (3) G v. 11.8.2014 I 1348 is taken into account

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1982 + + +) 
(+ + + measures due to EinigVtr cf.  SGB 4 Annex EV; 
 Partially no longer to be used + + +) 

  

Heading: IdF d. Art. 3 No. 1 G v. 20.12.1988 I 2477 mWv 1.1.1989
City-State clause regarding the Länder of Berlin, Bremen and Hamburg, see § 94 SVWO 1997
The G was decided by the Bundestag with the consent of the Bundesrat. It's gem. Art. II § 21 (1) G 860-4-1/1 v. 23.12.1976 I 3845 (SGBSVVs) entered into force on July 1st, 1977. Unofficial table of contents

Content Summary

Content oversight First section principles and definitions First title scope
and extent of insurance

§ 1	Objective scope
§ 2	Insured persons
§ 3	Personal and spatial scope
§ 4	Broadcast
§ 5	Irradiation
§ 6	Reservation of deviating regulations

Second Title Employment
and self-employed activity

§ 7	Employment
§ 7a	Request procedure
§ 7b	Value GuthabenAgreement
§ 7c	Use of value balances
§ 7d	Management and administration of value balances
§ 7e	Insolvency protection
§ 7f	Transfer of value balances
§ 7g	(dropped)
§ 8	Marginal employment and small independent activity
§ 8a	Small employment in private households
§ 9	Place of employment
§ 10	Place of employment for special categories of persons
§ 11	Place of activity
§ 12	Home advertisers, home workers and intermediate masters
§ 13	Shipowners, seafarers and Deutsche Seeschiffe

Third title pay
and other income

§ 14	Remuneration
§ 15	Labour income
§ 16	Total Income
§ 17	Authorisation
§ 17a	Conversion of foreign income
§ 18	Reference

Fourth title income in the co-operation
meet with pensions due to death

Section 18a	Type of income to be taken into account
§ 18b	Amount of income to be taken into account
§ 18c	First-time determination of income
§ 18d	Income changes
§ 18e	Determination of income changes

Fifth title survey, processing and
Use of the insurance number

§ 18f	Admissibility of the collection, processing and use
§ 18g	Indication of the insurance number

Sixth Title Social Security Card

§ 18h

Exhibition and obligation to submit the social security card

Second section performances and side-side benefits

§ 19	Benefits on request or on its own account
§ 19a	Prohibition of discrimination

Second title posts

§ 20	Application of the funds, Gleitzone
Section 21	Measurement of contributions
Section 22	Creation of the contribution rights, overlapping of several insurance relationships
Section 23	Maturity
Section 23a	One-off pay as a contributor to contributor
§ 23b	Contributor receipts for flexible working time arrangements
Section 23c	Other non-contributor revenue
§ 24	Saw supplement
Section 25	Statute of limitations
Section 26	Objection and reimbursement of undue contributions
§ 27	Interest rate and limitation of entitlement to reimbursement
§ 28	Settlement and settlement of the claim for reimbursement

Third party reporting obligations of the employer,
Total social insurance contributions First title reports of the
Employer and its forwarding

Section 28a	Reporting obligation
§ 28b	Tasks of the catchment area for notifications, common principles
§ 28c	Authorisation

Second Title Procedure and
Liability in the case of contribution payment

§ 28d	Total social insurance contribution
§ 28e	Payment, advance payment
§ 28f	Obligation to record, proof of contribution settlement and contribution payment
§ 28g	Contribution Withdrawal
§ 28h	Catchment
§ 28i	Competent catchment
§ 28k	Forwarding of posts
§ 28l	Remuneration
§ 28m	Special arrangements for certain categories of persons
§ 28n	Authorisation

Third title information-
and the obligation to provide such information,
Liability for damages and interest rate

§ 28o	Employee's obligation to provide information and to make a reference
§ 28p	Audit of employers
§ 28q	Examination at the catchment points and the institutions of the pension insurance
§ 28r	Liability for damages, interest rate

Fourth section institution of the Social Security First Title

§ 29	Legal status
§ 30	Own and Delegated Tasks
Section 31	Organs
Section 32	(dropped)
§ 33	Representative Assembly, Board of Directors
Section 34	Statutes
§ 35	Board
§ 35a	Board of Management of Orts, Operating and Innungskrankenkassen as well as replacement coffers
§ 36	Managing Director
§ 36a	Special committees
Section 37	Prevention of organs
§ 38	Objection to legal violations
§ 39	Oldest and trusted persons
§ 40	Honorary Offices
Section 41	Compensation for voluntary workers
§ 42	Liability

Second title composition, choice and
Procedures of the self-governing bodies,
Insurers and trusted persons

Section 43	Members of the self-governing bodies
Section 44	Composition of the self-governing bodies
§ 45	Social security elections
Section 46	Election of the Representative Assembly
§ 47	Group Membership
§ 48	Proposal Lists
§ 48a	Right of proposal of workers ' associations
§ 48b	Determination procedures
Section 48c	Determination of general proposal
§ 49	Number of votes
§ 50	Electoral law
Section 51	Eligibility
Section 52	Election of the Executive Board
Section 53	Electoral bodies
§ 54	Implementation of the election
§ 55	Election documents and participation of employers
§ 56	Electoral Regulations
Section 57	Legal remedies in electoral procedures
Section 58	Term of office
§ 59	Loss of membership
§ 60	Completion of the self-governing bodies
Section 61	Election of the oldest and the persons of the trust
Section 62	Chairperson of the self-governing bodies
§ 63	Advice
Section 64	Decision-making
Section 65	Split voting
Section 66	Discharge committees

Third Title Budget and Accounting

Section 67	Establishment of the budget
Section 68	Importance and impact of the budget
Section 69	Compensation, cost-effectiveness and economy, cost and benefit calculation, determination of personnel requirements
Section 70	Budget
Section 71	Budget of the Deutsche Rentenversicherung Knappschaft-Bahn-See
Section 71a	Budget of the Federal Employment Agency
Section 71b	Allocation of labour market funds of the Federal Employment Agency
Section 71c	Federal Employment Agency (Bundesagentur für Arbeit)
§ 71d	Budget and cost distribution procedures for social insurance for agriculture, forestry and horticulture
§ 71e	Expulsion of the Ship Safety Division in the budget
§ 71f	Budget of the accident insurance scheme Federal and German railways
Section 72	Interim financial management
Section 73	Overscheduled and non-scheduled expenditure
Section 74	Supplementary budget
§ 75	Commitment appropriations
Section 76	Collection of revenue
Section 77	Financial statements, annual accounts and discharge
§ 77a	Application of federal budget rules for the Federal Employment Agency
Section 78	Authorisation
§ 79	Business overviews and statistics of social security

Fourth title fortune

§ 80	Management of appropriations
§ 81	Resources
Section 82	Backsheet
Section 83	Consideration of the reserve
Section 84	Parcels of land
§ 85	Asset requirements in need of approval
§ 86	Exception Approval

Fifth Title Supervision

Section 87	Scope of supervision
Section 88	Examination and briefing
§ 89	Prudential supervision
§ 90	Supervisory authorities
§ 90a	Jurisdiction

Fifth Section Insurance Authorities

Section 91	Types
§ 92	Insurance Offices
Section 93	Duties of the Insurance Offices
Section 94	Federal Insurance Office
§ § 95 to 110	(dropped)

Six-part storage of documents

§ 110a	Retention
§ 110b	Return, destruction and archiving of documents
§ 110c	Administrative arrangements, Regulation authorisations
§ 110d	Evidence

Seventh-cashing of fines

Section 111	Fines
Section 112	General rules on fines
Section 113	Cooperation with other authorities

Eighth transitional provisions

Section 114	Income in connection with pensions due to death
§ 115	Marginal employment and small independent activity
Section 116	Transitional arrangements for existing value balances
§ 116a	Transitional arrangements for the liability of contributors
Section 117	Administrative expenditure of the pension sickness insurance of the pensioners
Section 118	(dropped)
§ 119	Transitional arrangements for the abolition of the electronic payment proof procedure; erasure of the data stored so far
§ 120	(dropped)

First section
Principles and definitions

First Title
Scope and scope of insurance

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§ 1 Scope of validity

(1) The provisions of this book shall apply to the statutory health, accident and pension insurance, including the retirement insurance of farmers, as well as the social care insurance (classes of insurance). The provisions of this book shall also apply to the promotion of employment, except for the first and second titles of the fourth section and of the fifth section. In the sense of this book, the Federal Employment Agency is regarded as an insurance institution. (2) § 18h applies also to social assistance and basic insurance for jobseekers; § § 18f, 18g and 19a also apply to the basic insurance for jobseekers. (3) Provisions in the areas covered by this Code, referred to in paragraphs 1 and 2, shall remain unaffected insofar as they differ from the provisions of this Book. (4) (omitted) Unofficial table of contents

§ 2 insured persons

(1) Social insurance includes persons insured by law or by statute (compulsory insurance) or by reason of voluntary accession or voluntary continuation of insurance (insurance entitlement). (1a) German in the sense of The provisions relating to social security and the promotion of employment shall be German within the meaning of Article 116 of the Basic Law. (2) In all branches of social security, the provisions relating to the different classes of insurance shall be subject to the special provisions of the Directive Insured

1.

persons employed in respect of pay or for their vocational training,

2.

disabled persons employed in sheltered facilities,

3.

Farmers.

(3) German seafarers who are employed on a seagoing ship that is not entitled to lead the Federal flag shall be at the request of the shipowner

1.

insured in the statutory health insurance, pension and nursing care insurance and included in the insurance obligation under the third book,

2.

insured in the statutory accident insurance, if the shipowner has placed the seagoing ship of the accident prevention and ship safety monitoring by the professional association for transport and transport, and the State whose flag the Seeschiff, who does not disagree.

For German seafarers who have their domials or habitual residence in Germany and are employed on a seagoing ship, which is the predominant economic property of a German shipowner domiciled in Germany, the shipowner is obliged to: to submit an application in accordance with the first subparagraph of paragraph 1 and under the conditions set out in the first paragraph of sentence 1, an application as referred to in the second sentence of paragraph 1 The shipowner shall have the obligations of an employer on the basis of the application to the insurance institutions. A shipowner with a registered office abroad has to appoint an agent in Germany for the fulfilment of his obligations to the insurance institutions. The shipowner and the authorised representative shall be liable to the insurance institutions as total debtors; they shall have to do so on request. (4) The insurance of further groups of persons in individual classes of insurance shall result from: the specific provisions applicable to them. Unofficial table of contents

§ 3 Personal and territorial scope

The rules on insurance obligations and insurance entitlement apply,

1.

insofar as they require employment or self-employed activity, for all persons employed or self-employed within the scope of this Code,

2.

in so far as they do not require employment or self-employed activity, for all persons who have their residence or habitual residence within the scope of this Code.

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§ 4 Radiation

(1) In so far as the provisions relating to insurance obligations and insurance entitlement are subject to employment, they shall also apply to persons covered by a period of employment within the scope of this Code. posted to an area outside that scope if the posting is limited in time by reason of the nature of the employment or by contract. (2) For persons engaged in a self-employed activity, paragraph 1 shall apply: accordingly. Unofficial table of contents

§ 5 Radiation

(1) In so far as the provisions relating to insurance obligations and insurance entitlement are subject to employment, they shall not apply to persons covered by an existing legislation outside the scope of this Code. (2) In the case of persons engaged in a self-employed activity, the provisions of paragraph 1 shall apply to persons who are engaged in an activity in a self-employed person. accordingly. Unofficial table of contents

§ 6 Reservation of deviating regulations

Rules of national and international law shall remain unaffected.

Second Title
Employment and self-employment

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§ 7 Employment

(1) Employment is the non-self-employed work, in particular in an employment relationship. Evidence of employment is an activity according to instructions and an integration into the work organization of the authority. (1a) Employment also exists in periods of exemption from the working performance of more than one month, if

1.

during the exemption period, the remuneration is due from a value credit in accordance with § 7b and

2.

the monthly salary in the period of exemption does not deviate unreasonably from that for the previous twelve calendar months in which the remuneration was obtained.

The first sentence shall apply if, during an exemption of up to three months, the remuneration is based on an agreement on the flexible organisation of working day or weekly working time or on the compensation of production and production costs of the company; and Working time cycles are due. If an employment relationship begins with a period of exemption, the first sentence of the first subparagraph shall apply, subject to the proviso that the monthly salary due in the period of exemption shall not be unreasonable from that for the period of time of the exemption. The amount of work to be paid at a later date shall be the same as the amount of work to be paid later Employment in respect of remuneration shall also exist during the period of exemption if the amount of work to be paid at a later date is due to an early termination which is not foreseeable at the time of the agreement. the employment relationship can no longer be provided. The Contracting Parties may, at the conclusion of the Agreement, only in case of a reduction in value due to the termination of employment on the basis of reduced earning capacity, the attainment of an age limit to which a pension is claimed on the grounds of age. , or the death of the employee can no longer be used for periods of exemption from work, agree on a different use. The rates 1 to 4 shall not apply to employees to which the value credit is transferred. As far as the production of uniform income conditions in the country, value credits obtained by working performance in the accession area are recorded separately; are for the contribution or benefit calculation in the accession area and in the rest of the National territory different values are required, the values applicable to the part of the country in which the value has been obtained. (1b) The possibility of a worker to agree to flexible working hours shall not be deemed to be valid. a justification of the employer's termination of the employment relationship (2) The acquisition of professional knowledge, skills or experience in the context of occupational vocational education and training also applies to employment. (3) Employment in respect of remuneration shall apply. as long as the employment relationship continues without entitlement to pay, but not more than one month. Employment shall also be considered to be a continuation if the remuneration is based on a value credit transferred to the German Pension Insurance Association. Sentence 1 shall not apply if sickness benefit, sickness allowance, injury money, health care allowance, transitional allowance, care support allowance or maternity benefit or parental allowance or parental allowance in accordance with statutory provisions in Claim is taken or military service or civil service is provided. Sentence 1 shall not apply to the exemption in accordance with § 3 of the nursing-time act. (4) An employer employs a foreigner without the authorisation required under § 284 (1) of the Third Book or without the authorisation pursuant to Section 4 (3) of the Residence Act The necessary entitlement to work is presumed to have existed for a period of three months in respect of remuneration for employment. Unofficial table of contents

Section 7a Request procedure

(1) The parties concerned may request in writing a decision on whether there is employment, unless the catchment body or another insurance institution has already had a procedure for the determination of an employment at the time of the application. Employment initiated. The catchment body must submit an application in accordance with the first sentence if the employer's notification (§ 28a) shows that the employee's spouse, life partner or descendant of the employer or the managing partner of a company with limited liability. By way of derogation from § 28h (2), the German Pension Insurance (Deutsche Rentenversicherung Bund) decides on the application. (2) The German Pension Fund (Deutsche Rentenversicherung Bund) decides on the basis of an overall cancellation of all the circumstances of the individual case as to whether there is employment. (3) The German Pension Insurance Fund Deutsche Rentenversicherung Bund informs the interested parties in writing, which information and documents it needs for their decision. It shall set a reasonable time limit for the parties to submit the information and to submit the documents. (4) The German Pension Insurance Association shall inform the interested party of the decision it intends to take, identifies the facts on which it intends to base its decision and gives the parties the opportunity to comment on the intended decision. (5) The German Pension Fund (Deutsche Rentenversicherung Bund) calls on the parties to take a decision within a a reasonable period of time to indicate the facts which give rise to a rebutt if it is to be presumed to be (6) If the application referred to in paragraph 1 is lodged within one month of the commensurate of the activity and the German Pension Insurance Association establishes an employment relationship subject to insurance, the insurance obligation shall apply with: the announcement of the decision when the employee

1.

, and

2.

for the period between the commensuration of employment and the decision, it has provided for protection against the financial risk of sickness and retirement provision, which is the type of sickness insurance scheme and the benefits provided for by the statutory health insurance scheme and the statutory pension insurance.

The total social insurance contribution will only become due at the time when the decision that employment has been made has become indisputable. (7) Contradiction and action against decisions that have been given employment Suspensive effect. By way of derogation from Section 88 (1) of the Social Court Act, an action for the adoption of the decision shall be admissible after the expiry of three months. Unofficial table of contents

§ 7b Value-to-value agreement

A value-credit agreement shall be provided if:

1.

the construction of the value-guthabens is based on a written agreement,

2.

this agreement does not pursue the objective of flexible working time or weekly working time or the balancing of operational production and working time cycles,

3.

the payment of remuneration is included in the value balance in order to take it from the work performance or the reduction in the contractually agreed working time for periods of exemption,

4.

the remuneration due to the value of the value is obtained with a work performed before or after the exemption from the work performance or the reduction in the contractually agreed working time; and

5.

the total due pay exceeds a total of 450 euros per month, unless the employment was carried out as a marginal employment before being exempted.

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§ 7c Use of value balances

(1) The value credit on the basis of an agreement according to § 7b can be used

1.

in the case of full or partial exemptions from the work performance or statutory reductions in working time, in particular for periods of time,

a)

where the employee is entitled to require an exemption in accordance with § 3 of the nursing-time act or in accordance with § 2 of the Family-Care-Time Act,

b)

where the employee takes care of and educates a child according to § 15 of the Federal Elder and Parental Leave Act (Bundeselterngeld-und Elternzeitgesetz),

c)

for which the employee may require a reduction in his contractually agreed working time in accordance with § 8 of the Part-Time and Freezing Law; § 8 of the Part-Time and Freezing-Law Act applies with the proviso that the reduction of working time shall be the duration of the withdrawal from the value credit may be limited,

2.

for contractually agreed full or partial exemptions from work performance or contractually agreed reductions in working time, in particular for periods of time,

a)

which are immediately prior to the date on which the employee is entitled to receive or receive a pension on the basis of age in accordance with the sixth book, or

b)

in which the employee participates in vocational qualification measures.

(2) The Contracting Parties may, by way of derogation from paragraph 1, limit the purposes for which the value credit may be used in the agreement referred to in § 7b to certain purposes. Unofficial table of contents

§ 7d Management and administration of value balances

(1) Value credit shall be used as an employee's share of the total social insurance contribution, including the employer's share of the employer's share. The working time balance is to be converted into remuneration. (2) Employers have to inform employees at least once a year in text form about the amount of their remuneration in the value of their assets. (3) For the installation of Value credits shall be subject to the provisions relating to the investment of the funds of insurance institutions in accordance with the fourth title of the fourth section, with the proviso that an investment in shares or equity funds up to a maximum of 20% shall be permitted and a return flow at the time of use of the value credit at least at the level of the amount applied. A higher proportion of shares in shares or equity funds shall be permitted if:

1.

it is agreed in a collective agreement or under a collective agreement in an operating agreement, or

2.

the value credit according to the value-credit agreement can be used exclusively for exemption pursuant to § 7c (1) (2) (a).

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§ 7e Insolvency protection

(1) The Contracting Parties shall, within the framework of their agreement pursuant to Section 7b, make provision by the employer to take measures to ensure that the value of the value, including the total social insurance contribution contained therein, is against the risk of bankruptcy of the to fully secure the employer, to the extent that:

1.

a right to insolvency benefit is not present and if:

2.

the value of the employee, including the total social insurance contribution included therein, exceeds an amount equal to the monthly reference quantity.

In a collective agreement or on the basis of a collective agreement in an operating agreement, an amount deviating from the first sentence of 1 (2) may be agreed. (2) In order to fulfil the obligation referred to in paragraph 1, the value of the value shall be the exclusion of the repatriation. by a third party, who, in the event of the employer's insolvency, is in favour of the fulfilment of the claims arising from the value of the value of the employer, in particular in a trusteeship relationship which provides for the direct transfer of the value of the value in question to the assets of the third party and the investment of the value credit on an open Trust account or other appropriate manner. The Contracting Parties may agree, in the agreement referred to in § 7b, another guarantee equivalent to a trusteeship ratio within the meaning of the first sentence, in particular an insurance model or a debt-to-school pledge, or Guarantee model with adequate protection against dismissal. (3) No suitable provisions shall be provided for balance sheet provisions and between group companies (Section 18 of the German Stock Corporation Act), and in particular guarantees, (4) The employer has the following: (5) If the employee has fulfilled the conditions laid down in the first sentence of the first sentence of paragraph 1 (5), the employee shall immediately inform the employer of the provisions relating to insolvency protection in a suitable manner. is required in writing to comply with its obligations under paragraphs 1 to 3, and the employer shall not, within two months of the request, notify the employee of the fulfilment of his obligation to secure the insolvency of the Value guthabens according to § 7b with immediate effect, the employee can (6) If the institution of the pension insurance is responsible for the examination of the employer in accordance with § 28p, that the institution of the pension insurance company shall

1.

no insolvency protection scheme has been made for a value balance,

2.

the means of protection chosen are not appropriate within the meaning of paragraph 3;

3.

the amount of the security shall be less than 30 per cent of the value of the assets, or

4.

the security funds do not include the total social insurance contribution included in the value balance,

in the administrative act in accordance with Section 28p (1) sentence 5, it shall assign the total social insurance contribution contained in the value balance and payable by the employer. If the employer proves to the institution of the pension insurance within two months of the finding in the first sentence of the first sentence that he has complied with his obligation under paragraph 1, the obligation to pay the pension immediately shall not be required: Total social insurance contribution. If the employer has not provided proof in accordance with sentence 2 within the time limit laid down therein, the agreement pursuant to § 7b shall be regarded as ineffective from the outset; the value of the value shall be resolved. (7) If there is no suitable or non-appropriate The employer shall be liable for the damage caused to a reduction or loss of value-guthment. If the employer is a legal person or a company without legal personality, the representatives of the organic sector are also jointly and severally liable for the damage. The employer or an organic representative shall not be liable if they are not responsible for the damage. (8) An end, termination or termination of the arrangements for insolvency protection prior to the intended liquidation of the valuables shall be (9) The provisions of paragraphs 1 to 8 shall not apply to the Federal Government, to the Länder, to the municipalities, to the bodies, to the State, to the State, to the State, to the State, to the State, to the State, to the State, to the State, to the State or to the State. Foundations and institutions of public law, over whose assets the The opening of the insolvency proceedings is not permitted, as well as those legal persons of public law in which the federal government, a country or a municipality by virtue of law secures the solvency of the law. Unofficial table of contents

§ 7f Transfer of value credit

(1) In the event of termination of employment, the employee may, by written declaration to the former employer, require that the value of the value in accordance with § 7b

1.

is transferred to the new employer if the employer has concluded a value-for-value agreement with the employee in accordance with § 7b and has agreed to the transfer,

2.

is transferred to the Deutsche Rentenversicherung Bund if the value balance, including the total social insurance contribution, exceeds an amount equal to six times the monthly reference size; the return is excluded.

After the transfer, the employer's obligations associated with the value balance are to be fulfilled by the new employer or by the German Pension Insurance Association. (2) In the case of transfer to the German Pension Insurance Association, the employee can the value balance for periods of exemption from the work performance and periods of reduction of the contractually agreed working time in accordance with § 7c (1) and also outside of an employment relationship for those in section 7c (1) (2) (a) time. The application must be made in writing at the Deutsche Rentenversicherung Bund at the latest one month before the desired exemption; the application must also indicate the amount in which the salary is to be taken from the value balance; Section 7 (1a), first sentence, point 2 shall be taken into account. (3) The Deutsche Rentenversicherung Bund shall manage the assets transferred to it, including the total social insurance contribution contained therein, as the task entrusted to it, until such time as it has been transferred to the Definitive dissolution separated from its other property in a fiduciary capacity. The value assets shall be applied in accordance with the rules on the investment of the funds of insurance institutions in accordance with the fourth title of the fourth section. The costs incurred by the Deutsche Rentenversicherung Bund by the transfer, administration and use of value assets are to be deducted completely from the value balance and separately in the notice to the employees according to § 7d (2) . Unofficial table of contents

Section 8 Minor employment and small self-employed activity

(1) A small amount of employment shall be available if:

1.

the salary from this employment does not exceed 450 Euro per month,

2.

the employment within a calendar year shall be limited to, or in advance, limited to two months or 50 working days in accordance with its own nature, unless the employment is carried out in a professional manner and the employment is limited to the Pay more than 450 euros per month.

For the purposes of the application of paragraph 1, a number of minor occupations as referred to in point 1 or 2 and minor occupations as referred to in point 1, except for a marginal employment as referred to in point 1, and non-negligible occupations, shall be: to be combined. A small amount of employment shall no longer be available as soon as the conditions set out in paragraph 1 are eliminated. If, in the case of aggregation in accordance with the first sentence, it is established that the conditions for a minor employment no longer exist, the insurance obligation shall not enter into force until the date on which the decision on the insurance obligation pursuant to § 37 of the Tenth book shall be disclosed by the catchment body in accordance with § 28i sentence 5 or another institution of the pension insurance scheme. This shall not apply if the employer has intentionally or grossly negligently failed to clarify the facts for the insurance-law assessment of employment. (3) The provisions of paragraphs 1 and 2 shall apply accordingly to the extent that: Employment is self-employed. This does not apply to the right of employment promotion. Unofficial table of contents

Section 8a Small employment in private households

If small occupations are exercised exclusively in private households, § 8 shall apply. There is a small amount of employment in the private household if it is justified by a private household and the activity is usually done by members of the private household. Unofficial table of contents

§ 9 Place of employment

(1) The place of employment is the place where the employment is actually carried out. (2) The place of employment shall be the place where a permanent workplace is established, where persons

1.

be employed outside the permanent workplace by means of individual works, or

2.

are employed outside the fixed workplace and are located in the district of the same insurance office as well as the place where the employment is actually carried out.

(3) Where an employer is employed in a number of fixed places of work, the place of employment shall be the place of employment in which they are predominantly employed. (4) A permanent workplace shall be established over the district of several municipalities; (5) If a permanent workplace does not exist and employment is carried out in different places, the place where the place of employment is located shall be the place where the place of employment is to be paid. Operation has its seat. If a branch of the holding directs the work directly, the seat of the branch office is authoritative. If, according to sentences 1 and 2, a place of employment does not exist within the scope of this code, the place of employment shall be the place where the employment is for the first time within the scope of this Code. (6) In the cases of The former place of employment shall be considered to be a continuation of the broadcast. In the event of such a non-existence, the place of employment shall be the place where the establishment of which the employee is posted has its registered office. (7) For a worker on the basis of national or international law, the German In the case of social security legislation and if the worker does not exercise employment in the scope of this book, paragraph 6 shall apply mutatily. If there is no place of employment within the scope of this book, then the employee is considered to be employed in Berlin (East). Unofficial table of contents

§ 10 Place of employment for special categories of persons

(1) For persons who make a voluntary social year or a voluntary ecological year within the meaning of the Youth Voluntary Service Act, the place of employment shall be the place where the institution of the voluntary social year or of the (2) For development workers, the place of employment shall be the seat of the institution of the development service. For persons insured on application abroad, the place of employment shall be the place of employment of the applicant body. (3) For seafarers, the place of employment shall be the home port of the seagoing vessel. If a home port does not exist within the scope of this code, Hamburg is considered to be a place of employment. Unofficial table of contents

Section 11 Activity

(1) The provisions relating to the place of employment shall apply in respect of selfemployed activities in so far as it does not arise from paragraph 2. (2) A permanent workplace is not available and the independent activity shall be carried out at different Places shall be deemed to be the place where the place of residence or the place of residence is normally held. Unofficial table of contents

§ 12 Hwerder, home worker and intermediate master

(1) Hadvertisers are self-employed persons who work in their own workplace on behalf of and for the account of tradesmen, non-profit companies or public authorities, even if they do not have a raw material or a (2) Home workers are other persons who work in their own workplace on behalf of and for the account of tradesmen, non-profit-making companies or public service providers. Bodies working in the labour market, even if they are raw or auxiliary (3) The employer of the home advertiser or the home worker shall be deemed to be the employer of the work directly responsible for them, as the contracting authority of the, on the behalf of and for the account of which they work. (4) The intermediate master is who, without being a worker, passes on the work carried out to the owner or the home worker. (5) The first sentence of the first sentence of § 1 (2) (a), (c) shall be deemed to be a home worker, a home worker or an intermediate master. and the persons of the same age as the persons working in the home. This does not apply to the right of employment promotion. Unofficial table of contents

§ 13 shipowners, seafarers and Deutsche Seeschiffe

(1) shipowners are the owners of sea-going vessels. Seafarers are all employed crew members on board seagoing vessels; sewer steurers on the Kiel Canal are the same for seafarers. (2) As German seagoing vessels, all ships designated for seafaring shall be deemed to be entitled to Federal flag.

Third Title
Remuneration and other income

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§ 14 Working pay

(1) The remuneration shall be all current or one-off income from employment, whether or not there is a legal entitlement to the revenue, under which name or form it is to be made and whether it is directly from the employment, or in connection with it. Remuneration is also paid for by remuneration in accordance with Section 1 (2) (3) of the Occupational Pensions Act in the Occupational Pensions Act in the Executive Code or the Support Fund, insofar as they are 4 of the A hundred of the annual contribution ceiling of the general pension insurance scheme. Tax-free allowances and the tax-free income referred to in Section 3 (26) and (26a) of the Income Tax Act shall not be deemed to be remuneration. (2) If a net remuneration is agreed, the earnings of the tax-free income shall be the income of the tax-free income. Employees, including taxes on them, and contributions to social security and to the promotion of employment, corresponding to their legal share. If taxes and contributions to social security and the promotion of employment have not been paid in the case of illegal employment relationships, a net remuneration is deemed to have been agreed. (3) If a budget check (Section 28a (7)) is used, the amount of the net remuneration shall remain. Contributions not paid in cash. Unofficial table of contents

§ 15 Labour Income

(1) Labour income is the profit derived from an independent activity as determined in accordance with the general rules on the determination of income tax on income tax law. Income is to be considered as a working income if it is to be assessed as such under the income tax law. (2) In the case of farmers whose profit from agriculture and forestry is determined in accordance with § 13a of the Income Tax Law, it is a working income. the value resulting from § 32 (6) of the Law on the Penal Protection of Farmers. Unofficial table of contents

Section 16 Total income

Total income is the sum of income in the sense of income tax law; it includes, in particular, the pay and the labour income. Unofficial table of contents

Section 17 Regulation authorisations

(1) The Federal Ministry of Labour and Social Affairs is authorized, by means of a regulation with the consent of the Federal Council, to protect the interests of social security and the promotion of employment, to promote occupational retirement provision or to promote employment. simplification of the contribution to be determined,

1.

that one-off revenue or current allowances, surcharges, grants or similar income, in addition to wages or salaries, and tax-free revenue, in whole or in part, shall not be considered as remuneration;

2.

contributions to direct insurance and contributions to pension funds or pension funds, in whole or in part, are not considered as remuneration;

3.

how pay, work income, and total income are to be determined and calculated in time,

4.

the value of the benefits in kind according to the actual transport value in advance for each calendar year.

The Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs) shall determine in advance for each calendar year by means of a legal regulation with the consent of the Federal Council. Reference size (§ 18). The Federal Ministry of Labour and Social Affairs is authorized, with the consent of the Federal Council, to also determine other amounts to be deducted from the reference quantity by means of a legal regulation. Unofficial table of contents

§ 17a Transfer of foreign income

(1) Where income is to be taken into account in foreign currency, it shall be converted into euro in accordance with the reference rate which the European Central Bank has publicly announced. If a reference course is not published for the foreign currency by the European Central Bank, the income shall be converted according to the central rate for the currency of the country in question, determined by the Deutsche Bundesbank; for countries with (2) In the case of income, where the start of the performance or the newly calculated performance is in the past, the price shall be taken into account for the non-commercial sector. Conversion rate applicable to the calendar month in which the calculation of the income begins. Where income is taken into account, in cases where the start of the service or the newly calculated benefit is not in the past, the rate of conversion for the first month of the calendar quarter shall be the determining rate at the beginning of the Consideration of income is preceded by. National law shall remain unaffected. (3) The conversion rate applied shall remain applicable until such time as

1.

the social benefit must be changed,

2.

the income to be taken into account changes, or

3.

a change of course of more than 10 per hundred compared to the last conversion occurs, but not before the expiry of three calendar months.

The change in the course referred to in point 3 and the new exchange rate shall be determined in the appropriate application of paragraph 2. (4) The provisions of paragraphs 1 to 3 shall apply mutatily to

1.

maintenance benefits,

2.

Premiums for health insurance.

They shall not be applied in the determination of the bases of social benefits. (5) Paragraphs 1 to 4 shall also apply where the insurance case occurred before 1 July 1985. Unofficial table of contents

§ 18 Reference size

(1) The reference quantity within the meaning of the social security provisions is, to the extent that the specific provisions relating to the different classes of insurance are not subject to any derogation, the average remuneration of the statutory pension insurance scheme in the previous calendar year, rounded up to the next higher, by 420 divisible amount. (2) The reference quantity for the acceding area (reference size [East]) shall change to the value of 1 January of each calendar year to the value which results if the the value of Appendix 1 to the Sixth Book in the preceding calendar year by the provisional value of Appendix 10 to the Sixth Book determined for the calendar year of change, rounded up to the next higher, by 420 divisible amount. (3) The accession territory is the same as that referred to in Article 3 of the Agreement Area.

Footnote

(+ + + Note: For reference size, see the respective social security computing size regulation + + +)

Fourth Title
Income in connection with pensions due to death

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Section 18a Article of the income to be taken into consideration

(1) In the case of pensions because of death, account should be taken of income

1.

earned income,

2.

benefits provided in order to replace earned income (income of employment),

3.

Wealth income and

4.

Parental allowance.

Not to be taken into account

1.

Tax-free income in accordance with § 3 of the Income Tax Act, with the exception of the increases and surcharges referred to in point 28 thereof and the revenue referred to in paragraph 40 thereof, as well as the income in accordance with the provisions of the first sentence of paragraph 3 of paragraph 3, and of the income in accordance with paragraph

2.

Income from pension schemes, to the extent that they have been promoted in accordance with Section 10a or Section XI of the Income Tax Law.

The rates 1 and 2 also apply to comparable foreign income. (2) Income from earned income within the meaning of the first sentence of the first subparagraph of paragraph 1 are wages, earnings and comparable income. Non-earned income within the meaning of the first sentence of paragraph 1, first sentence, point 1 shall be subject to pay, which shall be used in the general pension insurance scheme for occupational pension schemes up to 4 per cent of the contribution ceiling. , as well as the remuneration received by a caregivers from the person in need of care if the remuneration does not exceed the care allowance corresponding to the extent of the caring activities within the meaning of Article 37 of the Eleventh Book. (2a) Labour income in the sense of the The first sentence of paragraph 2 shall be the positive sum of the gains or losses from the following: Working income types:

1.

Profits from agriculture and forestry within the meaning of § § 13, 13a and 14 of the Income Tax Act in conjunction with Section 15 (2),

2.

Profits from industrial operations within the meaning of § § 15, 16 and 17 of the Income Tax Act and

3.

Profits from self-employment within the meaning of § 18 of the Income Tax Act.

(3) Income of employment within the meaning of the first sentence of paragraph 1 are the first sentence of paragraph 1

1.

the sickness benefit, the infringed benefit, the health care allowance, the maternity allowance, the transitional allowance, the maintenance support allowance, the short-time allowance, the unemployment benefit, the insolvency allowance, the sickness allowance and comparable benefits,

2.

Pensions of pension insurance because of old age or reduced earning capacity, education pension, compensatory allowance, adjustment allowance for workers made redundant in mining and services in accordance with § § 27 and 28 of the Social Insurance Act Saar,

3.

Old-age pensions and pensions because of the reduction in the retirement age of farmers paid to former farmers or members of the family who are working with them,

4.

the injury pension of the accident insurance, in so far as it exceeds an amount corresponding to the basic pension under the Federal Pension Act; a reduction or elimination of the injury pension due to the care of the installation or admission to an age-or Nursing home is not taken into account; in the case of a reduction in earning capacity by 20 of the hundred, an amount equal to two-thirds, in the case of a reduction in the earning capacity by 10 of the hundred, is an amount equal to one third of the total. the minimum basic pension,

5.

the retirement pension and comparable remuneration from a public service or an employment relationship or from an insurance-free employment relationship with a right to supply according to official legal provisions or principles, old-age benefits or comparable old-age benefits and comparable remuneration from the provision of care to Members,

6.

the salary and comparable salary arising from a public service or an employment relationship or from an insurance-free employment relationship with a right to supply according to official legal regulations or principles, and comparable remuneration from the supply of Members; if, in addition, no accident compensation is paid, the last sentence of point 4 shall apply accordingly,

7.

pensions of the public insurance or pension institutions of certain occupational groups, in the event of a reduction in the capacity of work or of age,

8.

the compensation of professional damages in accordance with § 30 (3) to (11) of the Federal Law of Supply and other laws which provide for the corresponding application of the provisions of the Federal Supply Act,

9.

pensions due to age or reduced earning capacity, which have been promised on the basis of an employment relationship,

10.

Pensions due to old age or reduced earning capacity from private life and pension insurance, general accident insurance and other private pensions.

Children's allowance, children's allowance and comparable child-related services are not considered. If a capital benefit is paid or a severance payment is paid instead of a recurring performance, the amount shall be taken into account as an income which would be payable in the event of a retirement of the capital benefit or as a pension without the severance payment. (4) Property income within the meaning of the first sentence of the first subparagraph of paragraph 1 shall be the positive sum of the positive or negative surpluses, profits or losses arising from the following types of assets:

1.

a)

Income from capital assets within the meaning of Section 20 of the Income Tax Act; revenue within the meaning of Section 20 (1) point 6 of the Income Tax Act in the version in force as from 1 January 2005 is also subject to only partial tax liability in each case. the full differences between the insurance benefits, on the one hand, and the contributions paid to them, or the cost of purchase, on the other hand, in the case of the payment of the entitlement to the insurance benefit,

b)

Income from insurance on the case of death or death within the meaning of Article 10 (1) (2) (b) (cc) and (dd) of the Income Tax Act, as amended on 1 January 2004, if the duration of such insurance is before the 1 January 2005 and an insurance contribution has been paid up to 31 December 2004, unless they are made on account of death; the revenue shall include non-accounting and accounting interest from the savings in the savings Contributions to these insurance companies are included, within the meaning of Article 20 (1) (6) of the Income Tax Act in the version valid on 21 September 2002.

In the determination of the revenue, the amount of the saver's lump sum shall be deducted as a flat-rate charge,

2.

Income from leasing and leasing within the meaning of Section 21 of the Income Tax Act after deduction of advertising costs and

3.

Profits from private disposal transactions within the meaning of Section 23 of the Income Tax Act, insofar as they are at least 600 euros in the calendar year.

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§ 18b Height of the income to be taken into consideration

(1) The monthly income obtained for the same period shall be determined. A number of incomes to be taken into account are to be included. If the pension is paid only for part of the month, the corresponding monthly income is authoritative. A once-paid property income shall be deemed to have been obtained for the twelve calendar months following the month of payment. Disposable income is income which cannot be attributed to a certain period of time or is paid in an amount for more than 12 months. (2) In the case of earned income and income in employment pursuant to § 18a (3) sentence 1 Point 1 shall be considered to be the monthly income referred to in the first sentence of paragraph 1, the income earned in the last calendar year from these income types, divided by the number of calendar months in which it was obtained. In the case of income earned in addition to the income of employment in accordance with Article 18a (3), first sentence, point 1, these incomes are to be combined; where these incomes have been achieved in succession, the earned income is the decisive factor. The time allocation taken in § 23a shall apply mutatis-ly to the remuneration paid for one-off. The remuneration reported to the insurance institution shall be the determining factor for the periods of reference to short-time work. In the case of property income, the monthly income referred to in the first sentence of paragraph 1 shall be one twelfth of the income earned in the last calendar year; in the case of a once-paid property income, one twelfth of the amount paid shall be considered to be monthly income. Income as referred to in the first sentence of paragraph 1. (3) In the last calendar year Income referred to in paragraph 2 has not been reached, or only income from the employment income in accordance with Article 18a (3) first sentence 1 (1) has been reached, the current monthly income referred to in the first sentence of paragraph 1 shall be the current Income. The first sentence shall also apply when the pension is first established if the current income is on average at least 10 of the hundred less than the income determined in accordance with paragraph 2; special annual benefits are available in the case of the to take account of current income with one twelfth. If the current income includes income in employment as defined in Article 18a (3), first sentence, point 1, this income shall be taken into account only as long as this benefit is paid. (4) In the case of income in employment pursuant to Article 18a (3), first sentence, points 2 to 10, the following shall be considered: monthly income, as defined in the first sentence of paragraph 1, the current income; special annual benefits are to be taken into account in the current income with one twelfth. (5) The monthly income shall be reduced

1.

in the case of pay by 40 of the hundred, but

a)

Remuneration from a public service or an employment relationship or from an insurance-free employment relationship with a person's rights to supply according to official legal regulations or principles and in the case of income which is subject to such remuneration. comparable to 27.5 of the hundred,

b)

Employees who fulfil the requirements of § 172 (1) of the Sixth Book by 30.5 of the hundred;

the remuneration of employees who fulfil the conditions laid down in § 172 (3) or § 276a of the Sixth Book and increases in accordance with § 3 (1) sentence 1 (1) (a) of the Retirement Part-Time Act shall not be reduced, surcharges shall be made available. In accordance with Section 6 (2) of the Bundesbesoldungsgesetz (Bundesbesoldungsgesetz), the number is reduced by the

2.

in the case of labour income of 39.8 of the hundred, in the case of tax-free income in the framework of the HalbeinFuture procedure or in the sub-future procedure by 24.8 of the hundred,

3.

in the case of benefits under Article 18a (3), first sentence, point 7, by 27.5 from the hundred at the beginning of the performance before the year 2011 and by 29.6 from the hundred at the beginning of the performance after 2010,

4.

in the case of benefits under Article 18a (3), first sentence, points 5 and 6, by 23.7 of the hundred at the start of the performance before the year 2011 and by 25 of the hundred at the start of the performance after 2010,

5.

in the case of benefits under Article 18a (3), first sentence, point 9 by 17.5 of the hundred; provided that these are benefits subject to the downstream taxation, the monthly income is 21.2 of the hundred at the start of performance before the year 2011; and to cut 23 from the hundred at the beginning of the year after 2010,

6.

in the case of benefits pursuant to Article 18a (3), first sentence, point 10, by 12.7 of the hundred,

7.

in the case of wealth income by 25% of the hundred; in the case of tax-free income after the holding of the half-leg, by 5% of the hundred; in the case of taxation under the separate tax rate for income from capital assets by 30% of the hundred; income from insurance by Section 18a (4) (1) shall be reduced only in so far as it is a taxable capital income;

8.

in the case of benefits under Article 18a (3), first sentence, point 2 and 3 by 13 of the hundred at the beginning of the performance before the year 2011 and by 14 of the hundred at the beginning of the performance after 2010.

The services referred to in Article 18a (3), first sentence, points 1 and 4 shall be the proportion of contributions to the Federal Employment Agency and, where contributions are paid to other social insurance or to a health insurance undertaking, to be borne by the righthold. (5a) Parents ' allowance is reduced by the amount of the non-payment according to § 10 of the Federal ElB and Parental Leave Act (Bundeselterngeld-und Elternzeitgesetz). (6) As far as an insurance institution is concerned about the amount of income to be taken into account , this decision is also applicable to another insurance institution binding. Unofficial table of contents

§ 18c First time determination of income

(1) The person entitled to take account of the income to be taken into account. (2) The person entitled to pay and comparable income may require the employer to provide them with a certificate of that of them for the last calendar year. , it shall issue a wage or comparable income and the period for which it has been paid. The employer is not obliged to issue the certificate if he has already reported the remuneration in accordance with the rules on the collection of data and data transfer to the social security insurance. Sentence 2 shall not apply if the actual fee exceeds the contribution rate limit or if the notified notification was not intended for the pension insurance scheme. (3) Relators of income from employment may require the paying agent to provide them with a A certificate of the income of the employment in the relevant period and the period for which it was paid. (4) Receiving of property income may require that the capital gains in accordance with § 20 of the Income tax law paying agency a certificate of the last one of it in the last The calendar year shall issue income. Unofficial table of contents

§ 18d Changes in income

(1) Changes in income shall not be taken into account until the next following 1 July; a once-paid property income shall be taken into account from the beginning of the calendar month for which it is deemed to have been achieved. (2) Income may be taken into account from the date of their entry if the current income on average is estimated to be at least ten per cent less than the income taken into account; income in employment within the meaning of § 18a Paragraph 3, first sentence, point 1 shall be taken into account as long as this benefit is paid. Special annual allowances shall be taken into account with one twelfth. Unofficial table of contents

§ 18e Determination of income changes

The employer shall, at the request of the insurance institution, have the remuneration and the comparable income earned by them for the last calendar year and the period for which it has been paid for the last calendar year, for persons receiving a remuneration and comparable income. has been paid. The employer is not obliged to notify the employer if he has already reported the remuneration in accordance with the provisions relating to the collection of data and data transmission. Sentence 2 shall not apply if the actual remuneration exceeds the contribution rate limit. (2) If the insured person is requested by the insurance institution, he/she shall have earned income in the last calendar year and the period in which it is paid. shall be notified by 31 March of the following year. (3) For persons receiving income from gainful employment, the paying agencies shall, at the request of the insurance institution, have the income and the period of employment paid by them in the relevant period, for which it has been paid. (3a) Beneficiary of an asset ' s income have their income received in the last calendar year at the request of the insurance carrier. The paying authorities shall issue a certificate of the income paid by the paying authorities in accordance with § 20 of the Income Tax Act. (4) Insofar as the insurance institution is to participate in the procedure referred to in paragraphs 2 and 3. If it is not known, the income previously taken into account for the next 1 July is to be adjusted provisionally by the percentage by which pensions are changed in the pension scheme, if there is no reason to believe that the pension scheme will be Conditions in the case of the person concerned shall change in other ways or remain unchanged. § § 66 and 67 of the First Book remain unaffected. If the employer does not report the remuneration to the insurance institution in due time in accordance with the provisions on the collection of data and data transmission, or if the actual fee exceeds the contribution rate, the The administrative act shall be repealed with effect from the next following July 1, as soon as the remuneration is communicated to the insurance institution; at the latest, the person entitled to adjust the pension shall be notified of the salary. If the income taken into account in accordance with the first sentence is incorrect, the administrative act shall be repealed with effect from the next following 1 July. (5) In the case of § 18d (2), § 18c shall apply for the necessary proof of income reduction Application. (6) In the event of changes in income, it is not necessary to have prior consultation of the beneficiary. (7) If a pension is due to death on account of the amount of the income to be taken into account after 1 July of each year, the pension shall continue to be is not fully paid, the adoption of a new administrative act is not is required.

Fifth Title
Collection, processing and use of the insurance number

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§ 18f Admissibility of the collection, processing and use

(1) The social insurance institutions, their associations, their working groups, the Federal Employment Agency, Deutsche Post AG, insofar as it is entrusted with the calculation or payment of social benefits, the providers of care pursuant to Article 8 (4) of the Law for the transfer of claims and claims from the supplementary and special supply systems of the Accession Area and the Künstlersozialkasse (Artists ' Social Fund) may only collect, process or use the insurance number, insofar as this is the case for the personal Assignment of the data for the performance of a legal task after this The German Pension Insurance Association (Deutsche Rentenversicherung Bund) may also collect the insurance number in order to carry out its tasks in the context of the promotion of the additional capital-covered retirement provision in accordance with § 91 of the Income Tax Act, process and use. Tasks under this Code are also those on the basis of national and international law in the field of social security. In the case of studies for prevention, rehabilitation and research purposes, the aim of which is to prevent or remedy damage to health in the case of insured persons, and for the relevant files, the insurance number may only be collected, shall be processed or used, in so far as a uniform order of order is required for the personal assignment of the data in the case of long-term observations and the establishment of a special order feature with a considerable organisational effort , or involves more than one of the bodies referred to in the first sentence , which do not have a uniform ordinal feature. The insurance number may be collected, processed or used in accordance with the provisions of the third sentence of § 24 of the Seventh Book, even as far as they apply the Labour Security Act. (2) The others in § 35 of the first book shall only collect, process or use the insurance number in so far as, on a case-by-case basis or in accordance with the procedures laid down, the transmission of data to the bodies referred to in paragraph 1 or to their Supervisory authorities, including mediation bodies, for the performance of a the legal task of this code is required. The Federal Statistical Offices of the Federal Government and the Länder may only collect, process or process the insurance number. , insofar as this is necessary in individual cases for the performance of a legal task to collect statistical data. (3) Other authorities, courts, employers or third parties may only collect, process or use the insurance number, in so far as this is necessary for the performance of a statutory task of the bodies referred to in paragraph is required

1.

in the case of communications for which the processing or use of insurance numbers is required by law,

2.

in the context of the contribution payment or

3.

in the case of service provision, including settlement and reimbursement.

Where the insurance number has been given to other authorities, courts, employers or third parties by the insured person or his survivors or in accordance with the Second Chapter of the Tenth Book, the insurance number may, in so far as the Transfer of data to the bodies referred to in paragraph 1 and to the bodies referred to in § 69 (2) of the Tenth Book is required, processed or used. (3a) (omitted) (4) The insurance number may also be used in the processing of social data shall be processed or used on behalf of Section 80 of the Tenth Book. (5) The provisions of paragraph 2 or 3 digits may not process or use the insurance number to order or access their files for access. Unofficial table of contents

§ 18g indication of the insurance number

Contractual provisions to which the individual is to be obliged to specify the insurance number for a collection, processing or use not permitted in accordance with § 18f shall be ineffective. An authorized transmission of the insurance number does not constitute a right to store the insurance number in cases other than those referred to in § 18f.

Sixth Title
Social security card

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§ 18h Exhibition and obligation to submit the social security card

(1) The data office of the pension insurance institution shall issue a social security card for persons for which they are awarded an insurance number. (2) The social security card shall contain the following information on the holder or the holder:

1.

the insurance number,

2.

the surname and the birth name,

3.

the first name.

Further personal data may not be included in the ID card. In addition, the German Pension Insurance Association lays down the principles that are to be approved by the Federal Ministry of Labour and Social Affairs and published in the Federal Gazette (Bundesanzeiger). (3) Employees are employees of the German Pension Fund. is obliged to submit the social security card to the employer at the start of employment. If the employee is not able to do so at the time of the start of employment, he/she shall have the right to do so without delay. (4) The holder or the holder is obliged to give the relevant catchment (§ 28i) the loss of the social security card or to display its retrieval without delay. A new social security card will be issued

1.

at the request of the relevant catchment body, if the social security document has been destroyed, lost or become unusable,

2.

by office if the insurance number, surname or first name has changed.

A person may only have a social security card issued on his/her name; unusable and other social security cards shall be returned to the relevant catchment body.

Second section
Benefits and contributions

First Title
Benefits

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§ 19 Benefits at the request or on its own

Benefits in statutory health and pension insurance, in accordance with the right of employment promotion and in social care insurance are provided on request, insofar as the provisions for the individual classes of insurance are not covered by the law Deviating. Benefits in the statutory accident insurance are provided by the Office on the grounds that there is no deviation from the regulations for statutory accident insurance. Unofficial table of contents

§ 19a Prohibition of deprivation

No one shall be entitled to benefit from benefits relating to access to all forms and to all levels of vocational guidance, vocational training, continuing vocational training, retraining, including practical professional experience. They shall be subject to discrimination on grounds of race or ethnic origin, sex, religion or belief, disability, age or sexual identity. Claims can only be asserted or led in so far as the conditions and content of which are determined in detail by the provisions of the special parts of this Code.

Second Title
Contributions

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Section 20 Application of funds, Gleitzone

(1) Social security funds, including the promotion of employment, shall be provided in accordance with the specific rules applicable to the various classes of insurance through contributions from the insured, the employer and the third party, by State aid and by by other revenue. (2) A track zone within the meaning of this Code is in the case of an employment relationship with a remuneration of 450.01 Euro to 850,00 Euro per month, which is the limit of 850,00 Euro per month. does not regularly exceed; in the case of several employment relationships, (3) By way of derogation from the specific provisions applicable to employees for each of the classes of insurance, the employer shall contribute to the total social insurance contribution alone if:

1.

Insured persons who are employed for their vocational training, earn a pay which does not exceed 325 Euro per month, or

2.

Insured a voluntary social year or a voluntary ecological year in the sense of the Youth Voluntary Service Act or a Federal Volunteer Service in accordance with the Federal Voluntary Service Act.

If the limit laid down in the first sentence is exceeded as a result of unpaid earnings, the insured persons and the employers shall bear half the total social insurance contribution from the part of the remuneration exceeding that limit; in the statutory health insurance, this applies only to the contribution reduced by the contribution rate to be borne by the employee alone. Unofficial table of contents

Section 21 Measurement of contributions

The insurance institutions shall have the contributions, in so far as they are to be determined by them, to such an extent that the contributions, together with the other revenue, shall be

1.

Cover the statutory and authorised expenditure of the insurance institution; and

2.

ensure that the operating resources and reserves that are legally required or authorised can be kept ready.

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Section 22 The collection of claims, overlapping of several insurance relationships

(1) The contribution rights of the insurance institutions shall arise as soon as their conditions are fulfilled in accordance with the law or under the law of a law. In the case of a one-time payment of remuneration, as well as in the case of remuneration, which is calculated from the credit balance derived from working time credit, the contribution rights shall arise as soon as the payment has been paid out. Sentence 2 shall not apply in so far as the one-time paid remuneration has not been disbursed by the employer solely on account of an insolvency event within the meaning of Section 165 of the Third Book, or the contributions for those derived from working time credit (2) Meeting liable income from a number of insurance relationships and exceeding the relevant insurance ratio for the relevant insurance ratio. Contribution assessment limit, they shall be reduced for the purposes of the calculation of contributions in accordance with the ratio their level in such a way that they together reach a maximum of the contribution rate limit. The contributory income from the respective insurance relationship shall be reduced to the relevant contribution margin limit before the ratio calculation in accordance with the first sentence. In the case of pension insurance and general pension insurance, the calculations shall be carried out separately in accordance with the first sentence. Unofficial table of contents

§ 23 Due date

(1) The contributions which are to be paid shall be due in accordance with the regulations of the Statutes of the sickness insurance fund and the decisions of the top association of the health insurance funds. Contributions to be calculated on the basis of the remuneration or the labour income shall be payable at the latest on the third most recent bank working day of the month in which the employment or activity with which the contribution is made shall be estimated at the latest on the basis of the contribution to the contribution. A remaining contribution shall be payable on the third most recent bank working day of the following month. By way of derogation from the second sentence, the employer may pay the amount equal to the contributions of the previous month, if changes in contributions are regularly required by change of staff or variable remuneration components; for a remaining The remaining amount shall remain the third-last bank working day of the following month. Other contributions shall be due at the latest on the fifteenth of the month following the month for which they are to be paid. The initial maturity of the contributions to the carers insured under Article 3, first sentence, point 1a of the Sixth Book, shall be subject to the date on which the care fund, the private insurance undertaking, the aid to which the aid is fixed, shall be subject to the aid of the or the Dienstherr in the case of health-care persons, the obligation to insure the care person's insurance obligation, or could have been found without fault. If the determination is made in the period from the first to the fifteenth of a month, the contributions shall be due for the first time not later than the fifteenth of the following month; shall the statement be made in the period from the sixteenth to the end of one month. , the contributions shall be due for the first time on the fifteenth day of the second following month; the further arrangements shall be made by the leaders ' associations of the social security bodies involved, the Association of Private Health Insurance (s). (2) The contributions to a social benefit within the meaning of Article 3, first sentence, point 3 of the Sixth Book, including social benefits, to which the provisions of the Fifth and Sixth Books on the sick are concerned, and pension insurance of the recipients of unemployment benefit or the sickness insurance of the recipients of unemployment benefit II shall be payable at the eighth of the month following the payment of the allowance. The institutions of the pension insurance and the Federal Employment Agency may, without prejudice to the provisions of the first sentence, agree that contributions to the pension insurance scheme from social benefits provided by the Federal Employment Agency (Bundesagentur für Arbeit) shall be agreed on the basis of the Federal Insurance Office's Maturity dates for the pension payments are paid domestiy. The holders of the pension insurance with the exception of the Deutsche Rentenversicherung Knappschaft-Bahn-See as the carrier of the scarce pension insurance, the Federal Employment Agency and the authorities of the social compensation right can be without prejudice to of the first sentence of sentence 1 shall be that contributions to the pension insurance scheme and to the right of employment promotion from social benefits under the social compensation right at the foreseeable level of the contribution debt at the latest by 30 June of the current year and a remaining balance to the next maturity date (2a) In the case of a budgetary cheque (Section 28a (7)), the contributions for the remuneration recorded in the months of January to June shall be 15 July of the current year and for the period from July to December Remuneration payable on 15 January of the following year. (3) Accident Insurance Contributions shall be due on the fifteenth of the month following the month in which the letter of contributions has been announced to the payer; The same shall apply in respect of contribution advance payments if the notification does not include any other due date determined. In its statutes, the Agricultural Trade Association may determine the dates of the due dates which differ from the first sentence. For the day of payment and the permitted means of payment, the provisions applicable to the total social insurance contribution shall apply accordingly. By way of derogation from the first sentence of paragraph 2 (a), the maturity of contributions for marginally employees in private households which have been reported in accordance with Article 28a (7) of the catchment body shall be governed by special provisions relating to individual classes of insurance, deviating from paragraphs 1 to 3 or allowing different provisions shall remain unaffected. Unofficial table of contents

Section 23a Once paid as a fee as a contributor to the contributor

(1) A one-time payment of remuneration is payable in respect of remuneration, which is to be attributed to the remuneration and not paid for the work in a single payment period. Non-payment in accordance with the first sentence of the first sentence shall be deemed to be a one-time payment if the remuneration is

1.

usually for the retribution of certain expenses of the employee, who are also related to employment,

2.

as goods or services which are not produced, distributed or provided by the employer mainly for the needs of their employees, and which can be used on a monthly basis,

3.

as other substantive references or

4.

as an asset-effective performance

are provided by the employer. One-off paid remuneration for employees subject to insurance is to be attributed to the payment accounting period in which it is paid, in so far as paragraphs 2 and 4 do not determine any deviation. (2) Unone-off pay, which shall be paid in accordance with If the employment relationship is to be terminated or if the employment relationship is to be paid, the last settlement period of the current calendar year shall be allocated, even if the latter is not covered by remuneration. (3) The one-time paid remuneration shall be paid in respect of the determination of the contributor to the to take account of employees subject to insurance, in so far as the contributory remuneration paid so far does not meet the pro-rata ceiling for the contribution. The proportional contribution rate is the part of the contribution rate limit which corresponds to the duration of all employment relationships with the same employer in the current calendar year up to the end of the charge accounting period, the one-off period. (4) In the period from 1 January to 31 March, the amount of the remuneration paid on a one-off basis shall be the last of the following: the following: the payment accounting period of the previous calendar year, if it is paid by the employer in this period of remuneration and together with the other contributory remuneration established for the current calendar year, the proportion of the contribution to which it is based exceeds the percentage of the contribution referred to in the second sentence of paragraph 3. The first sentence shall not apply to the remuneration paid on a one-off basis after 31 March and which, in accordance with paragraph 2, is to be attributed to a period of payment of remuneration in the period from 1 January to 31 March. (5) Health insurance is subject to compulsory health insurance. For the allocation of the once-paid work fee in accordance with the first sentence of paragraph 4, the contribution ceiling of the statutory health insurance shall be the sole determining factor.

Footnote

§ 23a: In accordance with the decision formula, the GG is incompatible with the GG. BVerfGE v. 24.5.2000 I 1082-1 BvL 1/98, 1 BvL 4/98 and 1 BvL 15/99- Unofficial table of contents

Section 23b Contributors to flexible working time arrangements

(1) In the case of agreements in accordance with § 7b, the remuneration due in the respective period shall be decisive for periods of actual work performance and for periods of use of the value credit in accordance with § 7c as remuneration within the meaning of Article 23 (1). In the case of Article 23a (3) and (4), the remuneration received in the relevant period shall be valid up to an amount equal to the contribution rate limit as previously paid, contributory pay; in the period of exemption from the Work performance replaces the employee's salary due. (2) Insofar as the value credit is not used according to § 7c, in particular:

1.

is not continually being used for a period of exemption from the work performance or the reduction of the contractually agreed working time, or

2.

can no longer be paid for such periods, as the employment relationship has ended prematurely,

as a remuneration within the meaning of Article 23 (1), without taking into account a contribution rate limit, the sum of the work fees, which at the time of the actual work performance without taking into account the agreement according to § 7b would have been subject to contributor. However, the maximum amount of the value of these work charges shall not exceed the amount of the value credit at the time of the non-appropriate use of the work fee. The period of time from the month of settlement of the first credit shall be based on a value credit until the date of the non-appropriate use of the work charge. In the case of a value credit transferred to the Deutsche Rentenversicherung Bund in accordance with Article 7f (1) (1) (2), the sentences 1 to 3 shall apply accordingly, in so far as the value of the value is due to the use of a pension for reduced earning capacity, of a pension due to age or the death of the insured person is no longer eligible. If the value credit is bound to a certain value scale in accordance with the agreement, the amount of the adjusted amount shall be the maximum amount of the calculation to be used at the date of the non-appropriate use of the work charge. In the event of the employer's insolvency, the sum of the contributions paid to the contributions paid shall not exceed the sum of the contributions paid as a remuneration. For the purpose of calculating the contributions, the contribution rate applicable to the charge accounting period in accordance with the rates 8 and 9 for the individual insurance branch and the amount of the contribution for that period shall be the amount of the contribution for the total social insurance contribution. The catchment area is decisive; for employees who are not insured with any health insurance, § 28i sentence 2 shall apply accordingly. The contributions shall be due with the contributions of the remuneration statement for the calendar month following the calendar month in which:

1.

in the case of bankruptcy, the funds for the contribution payment are available,

2.

the remuneration is not used in a suitable manner.

Where the entry of reduced earning capacity is determined by a decision by a institution of the pension insurance scheme, the date of the entry of the reduced earning capacity shall be deemed to be the date of the non-appropriate use of the pension scheme until the date of entry into force In this case, the contributions shall be due with the contributions of the pay-off period following the end of the employment relationship. If a pension is claimed as a result of reduced earning capacity and there is a value credit transferred to the Deutsche Rentenversicherung Bund in accordance with Article 7f (1), first sentence, number 2, the insured person may be able to dissolve the value of this value. contradict. If, in the event of the insolvency of the employer, a third person is debtor of the remuneration, the latter fulfils the obligations of the employer in that respect. (2a) In the case of paragraph 2, the positive amount shall also be deemed to be a remuneration within the meaning of Article 23 (1), which is obtained if the sum of the amounts of the respective contribution rate limit, which are the sum of the amounts corresponding to the period of settlement of the first credit on a value balance for the period of work, by the sum of the amounts in that period of work , at most, the amount of the amount of the Value guthabens at the time of the non-functional use of the pay. The second sentence of the second sentence of paragraph 2 shall apply, paragraph 1, second sentence, shall not apply. (3) The value credit may no longer be used in accordance with § 7c or § 7f (2) sentence 1 on account of termination of the employment relationship and the insured person shall be directly responsible for the subsequently reported on account of unemployment at a German agency for work as job seeker and does not relate to a public service or only because of the income or assets to be taken into account, the contributions shall be no later than seven calendar months after the calendar month in which the salary is not has been used appropriately, or due to commencement of employment in that period at the time of commencement of employment, unless an appropriate use is agreed upon; commencing a pension during that period Age or death, or reduced earning capacity, these dates shall be deemed to be the date of the non-appropriate use. (3a) The agreement according to § 7b already provides for the conclusion of the agreement in the event that the value of the value is due to the Termination of employment on the basis of reduced earning capacity, of Reaching an age limit, to which a pension may be claimed on the grounds of age, or the death of the employee no longer for periods of exemption from work performance or the reduction of the contractually agreed working time shall be used for the purposes of occupational retirement provision, the value of the value used for the purposes of occupational retirement provision shall not be considered to be a contributor to a contributor; this shall be the case in the case of the entry of such cases for occupational retirement provision not

1.

if the agreement on occupational retirement provision provides for a severance payment or permits or benefits in the event of death, invalidity and the attainment of an age limit to which a pension may be claimed on the grounds of age, not shall be guaranteed or

2.

to the extent that it is already foreseeable at the time of the collection of the value credit, that it cannot be used for purposes pursuant to § 7c or § 7f (2) sentence 1.

The provisions of this paragraph shall not apply to agreements concluded after 13 November 2008. (4) In the event of a transfer of value to third parties, paragraphs 2 to 3a shall apply only to the transferor who shall: In fact, work performance is being provided. Unofficial table of contents

Section 23c Other non-contributor revenue

(1) employer grants for sickness benefit, injury money, transitional allowance, maintenance support allowance or sickness allowance and other income from employment, for the period of payment of sickness benefit, sickness allowance, Supply sickness benefit, injury money, transitional allowance, care support allowance, maternity benefit, parental allowance or parental allowance are further achieved, shall not be considered as a contributor to the remuneration, if the income is combined with the above mentioned Social benefits net work remuneration (§ 47 of the Fifth Book) is not about more than 50 euros a month. In order to calculate the net work pay for voluntary members of the statutory health insurance, the contribution of the insured person to sickness and nursing care insurance, which is reduced by the contribution allowance for employees, shall be deducted; this shall apply for persons and for their non-self-insured persons who are insured with a private health insurance undertaking, including the insurance for the sickness allowance. In the case of employees who are exempt from compulsory insurance in accordance with Section 6 (1), first sentence, point 1 of the Sixth Book, and who are required to pay compulsory contributions to a professional pension scheme, the amount of the net payment shall be determined by the Employers ' contribution according to § 172a of the Sixth Book of reduced statutory contributions of the employee to be deducted accordingly. (2) Are disclosures about the granting of sickness benefit, injury money, transitional allowance, care support allowance or maternity benefit. the employment relationship is necessary and these are the service provider For other reasons, they are not known for other reasons, they must be verified by a certificate from the employer. The employer shall reimburse the service provider for this certificate in the individual case by means of secure and encrypted data transmission from system-tested programs or by means of machine-created filling aids. The structure of the data set, the key figures and information required by the Federal Government of the Health Insurance Funds, the German Pension Insurance Association, the Federal Employment Agency and the top associations of the German Accident Insurance Institutions in Germany Common principles. The common principles require the approval of the Federal Ministry of Labour and Social Affairs in agreement with the Federal Ministry of Health; the Federal Association of German Employers ' Associations (Bundesvereinigung der Deutschen employer) is to be heard. The provisions of sentences 2 to 4 shall not apply to the granting of sickness benefit for a donation of organs or tissues according to § 44a of the Fifth Book and of Care Support Money pursuant to Section 44a (3) of the Eleventh Book. (2a) Employers, the certificates according to the § § 312, 312a and 313 of the Third Book are transmitted electronically in accordance with § 313a of the Third Book, have these messages through secured and encrypted data transmission from system-tested programs or by means of machine-created filling-in aid in the eXTra-Standard to be reimbursed. In these cases, the Federal Employment Agency also has to reimburse all feedback to the employers by means of data transmission. The Bundesagentur für Arbeit (Federal Employment Agency) shall determine the details of the data sets, the necessary key figures and information for the notifications and feedback as well as on the procedure in accordance with the principles of the Federal Republic. The principles require the approval of the Federal Ministry of Labour and Social Affairs, which has previously been consulted by the Federation of German Employers ' Associations (Bundesvereinigung der Deutschen employers). (3) Submitted by an employer a certificate referred to in paragraph 2, the employer has to If the service provider is to reimburse all claims against the employer by means of data transmission. The third and fourth sentences of paragraph 2 shall apply accordingly. The rates 1 and 2 shall apply if health insurance funds, at the employer ' s request, are informed of periods of incapacity for work to be paid to the employees or for applications referred to in the first sentence of paragraph 2, which are attributable to the right to pay for payment of the payment of the payment. Submit a health insurance number. In the case of the payment of sickness allowance, private health insurance companies may provide information to the employer in accordance with the rates 1 and 2. Unofficial table of contents

§ 24 Wrath surcharge

(1) For contributions and contributions which the payer has not paid until the end of the due date, for each month of the sabot, a supplement of one hundred of the backward, to 50 euro shall be the same for each of the months of the order. the rounded amount. In the case of a backward amount of less than EUR 100, the supplement shall not be levied if it were to be requested separately in writing. (1a) (omitted) (2) If a request for contributions has been determined by communication with effect for the past, if the contributor debtor has made it credible that he does not have any knowledge of the obligation to pay, it shall not be required to levy an allowance for sows. Unofficial table of contents

§ 25 statute of limitations

(1) Claims for contributions shall expire in four years from the end of the calendar year in which they have become due. Claims for intentionally pre-contained contributions expire in 30 years after the end of the calendar year in which they have become due. (2) For the inhibition, the curtailment, the new beginning and the effect of the statute of limitations, the regulations of the Bourgeois Code of Law. The limitation period is inhibited for the duration of an examination by the employer; this inhibition of the limitation period during an examination shall also apply in relation to the subcontractors acting on the basis of a contract of work for the employer and their further subcontractors. The second sentence shall not apply if the examination is interrupted immediately after its commencement for the duration of more than six months for reasons which the examining body has to represent. The inhibition begins on the day of the commencement of the examination by the employer or at the position of the employer with the payroll and ends with the announcement of the contribution modest, no later than after the expiry of six months. Calendar months after completion of the examination. If, for reasons not to be considered by the examining body, the examination is to be carried out at a later date, the inhibition begins with the day originally determined by the insurance institution in its examination notice. The rates 2 to 5 shall apply in the case of examinations of the payment of contributions to other insured persons, in cases of reassurance and of self-employed persons subject to insurance. Unofficial table of contents

Section 26 Complaints and reimbursement of undue contributions

(1) In the case of compulsory contributions to the pension insurance for periods after 31 December 1972, in spite of a lack of insurance obligation, no objection has been made to the employer at the latest at the time of the next examination, § 45 (2) of the Tenth Book accordingly. Contributions which may no longer be subject to complaint shall be deemed to be compulsory contributions paid. The same applies to contributions which have been unjustly paid after the expiry of the period specified in § 27 (2) sentence 1. (2) Contributions to be wrongly paid are to be reimbursed, unless the insurance institution is entitled to the claim for reimbursement of the refund claim from these contributions or for the period in respect of which the contributions have been wrongly paid, provided or to be provided; contributions paid in respect of periods of non-contributory benefit during the course of the payment of benefits, shall be reimbursed. (3) The claim for reimbursement shall be equal to that borne by the contributions. . Insofar as the employer has been replaced by a third party, contributions which he has borne have been replaced by a third party. (4) In cases where there is a multiple employment and cannot be ruled out, the conditions of § 22 (2), the catchment body shall, on its own account, initiate the investigation of whether contributions have been wrongly paid, following the receipt of the notice of payment. The catchment body may request further information on the identification of the charges to be levied by the notifiers. The electronic request must be made by means of secure and encrypted data transmission. This also applies to the retransmission of the determined total fees to the reporting persons. The catchment body shall complete the procedure within two months of the existence of all the notifications required to this extent. The procedure is valid for accounting periods as of 1 January 2015. The details of the procedure, the data to be transmitted and the data sets govern the common principles in accordance with § 28b (2).

Footnote

(+ + + § 26 (1): For application, see Article II, § 15a G v. 23.12.1976 I 3845 (SGBSVVs) + + +) Unofficial table of contents

Section 27 Remuneration and limitation of entitlement to reimbursement

(1) The claim for reimbursement shall be made after the end of a calendar month after receipt of the complete refund application, in the absence of an application after notification of the decision on the refund up to the end of the calendar month before payment is made with four of the hundred to galvanse. Interest will be paid in full euro amounts. This shall be based on the calendar month of 30 days. (2) The claim shall be statute-barred in four years from the end of the calendar year in which the contributions have been paid. If the insurance institution complain of the legal validity of contributions, the limitation period begins with the expiry of the calendar year of the complaint. (3) The regulations apply to the inhibition, the expiration inhibition, the new beginning and the effect of the limitation period. of the Civil Code. The limitation period shall also be inhibited by written request for reimbursement or by the collection of an objection. The inhibition shall end six months after notification of the decision on the application or the appeal. Unofficial table of contents

Section 28 Accounting and settlement of the claim for reimbursement

The service provider responsible for the refund may:

1.

With the authorization of another service provider, its claims against the person entitled to the refund shall be offset by the amount of the refund applicable to it,

2.

With the consent of the beneficiary, the contributions wrongly paid shall be offset with future contribution claims.

Third Section
Reporting obligations of the employer, total social insurance contribution

First Title
Reports of the employer and its forwarding

Unofficial table of contents

Section 28a Reporting obligation

(1) The employer or any other reporting obligation shall have the catchment for everyone in the sickness, care, pension insurance or under the law of the employment promotion by law insured persons

1.

at the start of the employment subject to insurance,

2.

at the end of the employment subject to insurance;

3.

in the event of an insolvency event,

4.

(dropped)

5.

in the event of changes in the obligation to contribute,

6.

if the catchment is changed,

7.

in the case of requests for pensions or requests for information from the family court, in the case of supply-equalisation procedures,

8.

in the event of an interruption in the payment of charges,

9.

at the termination of the employment relationship,

10.

at the request of the catchment in accordance with Article 26 (4), second sentence

11.

at the request of the marginally employed person, in accordance with Article 6 (1b) of the Sixth Book on exemption from the obligation to provide insurance,

12.

in the case of a one-time payment of the remuneration, unless it is possible to record, in a report, for other reasons,

13.

at the beginning of vocational training,

14.

at the end of vocational training,

15.

in the event of a change from a permanent establishment in the accession area to a permanent establishment in the other Federal territory or vice versa,

16.

at the beginning of part-time work,

17.

at the end of part-time work,

18.

in the event of a change in the amount of work, if the limit referred to in Article 8 (1) (1) is above or below the limit,

19.

in the case of remuneration paid in accordance with section 23b (2) to (3); or

20.

if there is a change from a value credit, which is in the accession area and a value credit, which has been achieved in the rest of the Federal Republic,

(2) The employer shall have each employee on 31 December of the previous year employed in accordance with the provisions of paragraph 1 of this Article. report (annual report). (3) The reports shall contain, in particular, for each insured person

1.

its insurance number, where known,

2.

his family and first name,

3.

its date of birth,

4.

his nationality,

5.

Information about his activities according to the key directory of the Federal Employment Agency,

6.

the operating number of its employment service;

7.

the contribution groups,

8.

the relevant catchment area and

9.

the employer.

In addition, specify

1.

when registering

a)

the address,

b)

the start of employment,

c)

any other information required for the award of the insurance number;

d)

an indication as to whether the employer has a relationship as a spouse, life partner or descendant,

e)

an indication as to whether it is an activity as a managing partner of a limited liability company,

f)

the indication of nationality;

2.

in respect of all charges for payment

a)

a change of name, address or nationality, provided that this change is not already reported elsewhere,

b)

the remuneration in the pension scheme or in accordance with the right of employment promotion in euro,

c)

the remuneration in the event of an accident insurance in euros and the hours worked,

d)

the period during which the specified remuneration has been obtained,

e)

Value credits, which are attributable to the period after the entry of the labour force reduction,

f)

the accident insurance member number of its employment service;

g)

the operational number of the competent accident insurance institution;

h)

the applicable Hazardous Tariff;

3.

(dropped)

4.

on the notification referred to in paragraph 1, point 19

a)

the remuneration in euros for which contributions have been paid,

b)

in the case of § 23b (2) of the calendar month and the year of the non-assigned use of the pay, in the event of the employer's insolvency, however, the calendar month and the year of the contribution payment.

Employers who are members of the Agricultural Trade Association and whose contribution calculation does not apply to the work value shall not be required to reimburse notifications in accordance with point 2 (2) (c), (f), (g) and (h) of the second sentence of point 2. (3a) For the purposes of calculating the circumstances referred to in Article 152 of the Seventh Book, the data referred to in the second sentence of point 2 (2) (c) and (h) of paragraph 3 shall be forwarded to the competent institution for the purposes of calculating the circumstances referred to in paragraph 152 of the Seventh Book Institution of statutory accident insurance. (4) Employers have to report the date of the start of an employment relationship at the latest when they are received by the data office of the pension insurance institution in accordance with the second sentence, provided that: they employ persons in the following economic sectors or sectors:

1.

in the construction sector,

2.

in the catering and accommodation sector,

3.

in the passenger transport sector,

4.

in the freight forwarding, transport and related logistics industry,

5.

in the show-making industry,

6.

in the case of forestry undertakings,

7.

in the building construction industry,

8.

for companies that participate in the establishment and dismantling of trade fairs and exhibitions,

9.

in the meat industry.

The report shall contain the following information on the employee:

1.

the families-and the first names,

2.

the insurance number, where known, otherwise the particulars necessary for the award of an insurance number (date and place of birth, address),

3.

the operational number of the employer; and

4.

the date of employment.

The message is stored in the master record file according to § 150 (1) and (2) of the Sixth Book. The notification shall not be deemed to be the notification referred to in the first sentence of paragraph 1 (1). (4a) The notifiable person shall report the notifications referred to in paragraph 1, point 10, to the competent river basin. The notification shall indicate in particular:

1.

the insurance number of the employee;

2.

the operating number of the employment service;

3.

the monthly and once-paid remuneration, calculated on the basis of contributions to the pension, unemployment insurance, sickness and nursing care insurance for the calendar year on which the calculation is based in accordance with Article 26 (4).

(5) The person to be reported shall inform the person to be notified of the contents of the message in text form; this shall not apply if the notification is made solely on the basis of a change in the data for statutory accident insurance. (6) Insofar as the (6a) Employed by an employer of a Houtwerder employer, the employer is considered to be an employee. (6a) Employed by an employer who

1.

in the private sector for non-commercial purposes, or

2.

Charitable, ecclesiastic, religious, scientific or non-profit-making purposes within the meaning of Section 10b of the Income Tax Act

, persons who are subject to an insurance-free movement according to § 8, may, by way of derogation from paragraph 1, submit reports on forms if they are credited with making a declaration on machine-usable data carriers or by data transmission (7) The employer shall, instead of a notification referred to in paragraph 1, immediately submit a simplified notification (budget check) to the catchment for a person employed in the private household, with the information referred to in the first sentence of paragraph 8, if: the remuneration (section 14 (3)) of this employment is regularly € 450 in the Month not exceeding. The employer has to grant the catchment agency a direct debit authorisation to enter the total social insurance contribution. The budget cheque must be signed by the employer and the employee. Paragraphs 2 to 5 shall not apply. (8) The budget check shall contain:

1.

the surname, first name, address and operational number of the employer;

2.

the family name, first name, address and the insurance number of the employee; if the insurance number cannot be specified, the date of birth of the employee must be entered,

3.

an indication of whether the employee is employed by a number of employers in the period of employment; and

4.

a)

in the case of a notification for each wage or salary payment, the period of employment, the remuneration (Article 14 (3)) for that period and, at the end of the period of employment, the date of termination,

b)

in the case of a notification at the beginning of the employment, the beginning and the monthly salary (Article 14 (3)),

c)

in the case of a notification of a change in the amount of work (section 14 (3)), the new amount and the date of the change;

d)

in the case of a notification at the end of employment, the date of termination,

e)

in the case of a declaration of waiver of freedom of insurance pursuant to § 230 paragraph 8, sentence 2 of the Sixth Book, the date of the waiver,

f)

in the case of an application for exemption from the obligation to take insurance pursuant to § 6 (1b) of the Sixth Book, the date of receipt of the application by the employer.

In the case of subsequent reports, the address of the employer and the employee may be disregarded. (9) The provisions of paragraphs 1 to 8 shall apply to employees who are not covered by insurance. (10) The employer shall have the following information: Employees who, in accordance with Article 6 (1) (1) (1) of the Sixth Book, are exempt from the obligation to provide insurance and are members of a professional supply facility, the notifications referred to in paragraphs 1, 2 and 9 shall also be sent to the office of acceptance of the the provision of professional services; this shall not apply to notifications referred to in paragraph 1 Set 1, point 10. The data transmission has to be carried out by means of secure and encrypted data transmission from system-tested programs or by means of system-tested machine-created filling aids. In addition to the information referred to in paragraph 3, the notifications shall include the member number of the employee at the supply facility. The provisions of paragraphs 5 to 6a shall apply. (11) The employer shall be responsible for employees who, in accordance with Section 6 (1) (1) of the Sixth Book, are exempt from the obligation to provide insurance and who are members of a professional pension scheme who: To report monthly reports on the contribution of the occupational pension scheme to the professional services. The second sentence of paragraph 10 shall apply accordingly. These reports shall contain for the employee

1.

the member number at the supply facility or, if the membership number is not known, the employee number at the employer, the family and first name, the gender and the date of birth,

2.

the period of time for which the pay is paid,

3.

the non-abbreviated continuous pay for the payment period, which is subject to contributions;

4.

the non-abbreviated non-abbreviated remuneration paid in the month of the settlement,

5.

the number of social security days in the payment period,

6.

the contribution to the remuneration of the payer referred to in points 3 and 4 of the remuneration of the company;

7.

the operating number of the supply;

8.

the operating number of the employment service;

9.

the employer,

10.

the place of the plant,

11.

the month of reckoning.

Insofar as it is not clear from the remuneration certificate of the employee that the notification has been made and what content it has had, paragraph 5 applies. (12) The employer also has for the sole purposes of Article 2 (1) (1) of the Seventh Book Insured employees with contributions subject to contributor remuneration reports pursuant to paragraphs 1 and 3, second sentence, point 2. (13) The Künstlersozialkasse has monthly members for the members subject to health insurance pursuant to the Künstlersozialversicherungsgesetz (Social Insurance Act) A notification to the competent sickness insurance fund (§ 28i) by means of data transmission with the proof of the obligation to pay contributions, in particular the insurance number, the name and first name, the time period for which the contribution is subject, the amount of the labour income which is based on the obligation to pay, an indication of the amount of the employment To submit a retirement arrangement according to § 16 (2) of the Artists ' Social Insurance Act and the reference to the insurance obligation in the pension insurance of the insured person. The Künstlersozialkasse and the top-level association of the health insurance companies, in accordance with § 28b (2), govern the transmission path and the details of the procedure, such as the structure of the data set, in accordance with § 28b (2). accessible networks shall be used for the relevant state-of-the-art encryption methods. Unofficial table of contents

Section 28b Tasks of the Catchment Office in the case of reports, common principles

(1) The catchment body receives the notification for the statutory health and pension insurance, in accordance with the law of the employment promotion and for the social care insurance, insofar as nothing else is determined by this law book. This also applies to the notifications pursuant to § 196 (2) sentence 3 of the Sixth Book. The catchment body has to ensure that the notifications are reimbursed in good time, the required information is completely and correctly contained and the messages are forwarded in good time. (2) The top association of the health insurance companies, The German Pension Insurance Association, the Federal Employment Agency and the German Social Accident Insurance (Deutsche lawliche Unfallversicherung e.V.) determine in common principles the following rules:

1.

the key figures for groups of persons, groups of contributions and for the financial statements of the notifications,

2.

the structure of the individual data records for the transmission of reports and proof of contribution, as well as of receipt confirmations, error messages and returns of the social insurance institutions to the employers through data transmission.

The common principles require the approval of the Federal Ministry of Labour and Social Affairs, which has previously been consulted by the Federal Association of German Employers ' Associations. (3) Deutsche Rentenversicherung Knappschaft-Bahn-See can be used for its The Federal Government of the Health Insurance Funds, the German Pension Insurance Association and the Federal Employment Agency determine the design of the budget cheque in a uniform manner (Section 28a). (7) and that of the catchment body in this procedure (5) For the notifications in accordance with Section 28a (10) and (11), the provisions of paragraph 1 shall apply mutagentily to the office of acceptance of the occupational pension institutions. The provisions of paragraph 2 shall apply in accordance with the proviso that the working group shall also be involved in the participation of professional services, in so far as notifications are affected in accordance with Article 28a (10) and (11). (6) (omitted) Unofficial table of contents

Section 28c Authorisation

The Federal Ministry of Labour and Social Affairs is authorized to determine, by means of a regulation with the consent of the Federal Council, the details of the reporting and contribution verification procedure, in particular:

1.

the time limit for notifications and proof of contribution,

2.

(dropped)

3.

the additional information required for the processing of the declarations and evidence of contributions or the performance of the insurance,

4.

the procedure for checking, securing and forwarding the data;

5.

the conditions under which system audits should be carried out, reports and proof of contribution to be reimbursed by means of data transmission,

6.

the cases in which individual notifications or disclosures are waived,

7.

In what form and time limit the employer has to inform the employees of the reports.

Second Title
Procedure and liability in the case of contribution payments

Unofficial table of contents

Section 28d Total social insurance contribution

Contributions to sickness insurance or pension insurance for a person insured under the law of insured persons or persons who have been advertised as well as the contribution from the remuneration of an employment subject to insurance under the law of the promotion of employment are paid as a total social insurance contribution. The first sentence shall also apply to the contribution to the care insurance for an employee insured in the sickness insurance scheme. The contributions not to be measured according to the remuneration in the agricultural health insurance scheme for a force insured by law shall apply together with the contributions to the pension insurance scheme and the employment promotion in the sense of the Rate 1 also as a total social insurance contribution. Unofficial table of contents

§ 28e Payment obligation, advance payment

(1) The employer and in the cases of the value credit transferred to the Deutsche Rentenversicherung Bund pursuant to Section 7f (1) sentence 1, second sentence, on the Deutsche Rentenversicherung Bund shall pay the Deutsche Rentenversicherung Bund (German Pension Insurance). The payment of the part of the total social insurance contribution, which is to be borne by the employee, is deemed to have been paid out of the assets of the employee. If a sickness insurance or pension insurance institution or the Federal Employment Agency is the employer, the person responsible for this service or, if a sickness insurance fund is the employer, also applies to the proportion of the caregivers who are responsible for the care insurance. Total social insurance contribution as paid; this applies to contributions to the pension insurance also in relation to the institutions of the pension insurance. (2) For the fulfilment of the employer's obligation to pay, the liability is liable for an effective payment. Contract of the Entleiher as a self-indebted guarantor, insofar as he or she employees are against Remuneration for work has been left to work. He/she may refuse payment as long as the catchment body has not warned the employer and the reminder period has not expired. If the distributor pays the agreed remuneration or part of the remuneration to the temporary agency worker, even though the contract is ineffective in accordance with Section 9 (1) of the Employees ' Admission Act, he shall also have the right to Total social insurance contribution to be paid to the catchment body. With regard to the obligation to pay in accordance with the third sentence, the distributor shall be deemed to be an employer in addition to the borrower; both shall be liable as the total debtor in that regard. (2a) For the fulfilment of the obligation to pay, which shall be for the employer of scarce work in the sense of Article 134 (4) of the Sixth Book provides that the employer of the mining company is liable for the work in which the work is spatially and operationally related, such as a self-indebted guarantor. The employer of the mining company may refuse satisfaction as long as the catchment body has not warned the employer of the carpenter's work and the reminder period has not expired. (3) For the fulfilment of the payment obligation of the Employer of seafarers pursuant to § 13 (1), second sentence, employer and shipowner as a total debtor. (3a) An entreprent of the construction industry who is another entrepre with the provision of construction services within the meaning of Section 101 (2) of the Third Book , shall be liable for the fulfilment of the obligation of payment of this contractor or of a Distributors appointed by this entreprenter, such as a self-indebted guarantor. The first sentence shall apply mutatily to the contributions to be made by the subcontractor to foreign social security institutions. (3b) The liability referred to in paragraph 3a shall not apply if the trader proves that he has been able to assume, without fault of his own, that the subcontractor or a distributor appointed by him shall have his duty to pay. is fulfilled. A fault of the entrepre shall be excluded, insofar as and as long as it proves the technical customer, reliability and performance of the post-contractor or the distributor commissioned by the subcontractor by means of a prequalification which the Eligibility requirements according to § 8 of the contract and contract regulations for construction services Part A in the version of the notice of 20 March 2006 (BAnz. No 94a of 18 May 2006). (3c) An entreponee who provides construction services on behalf of another business operator shall be obliged to inform the company and address of that trader at the request of the entry point. If the claim for the right to information in accordance with the first sentence cannot be enforced, an entreptier who receives a total order for the provision of works for a building shall have the office of collection at the request of the company and the address of all the entrepreneurs who shall be responsible for the provision of the works for a building. (3d) Paragraph 3a shall apply from an estimated total value of all works commissioned for a building of 275 000 euros. For the estimation, § 3 of the procurement regulation of 9 January 2001 (BGBl. 110), as last amended by Article 3 (1) of the Law of 16 May 2001 (BGBl I). (3e) The liability of the entrepre referred to in paragraph 3a shall extend to the next undertaking commissioned by the subcontractor, by way of derogation from the rules adopted there, if the order of direct contact with the operator is In the event of a continuous assessment of the overall circumstances, a subcontractor should be considered to be a legal transaction whose aim is above all to dissolve the liability referred to in paragraph 3a. The transport view in the construction sector is decisive for the assessment. A legal transaction within the meaning of this provision, which is to be regarded as a circumstication status, shall normally be accepted;

a)

if the immediate subcontractor does not provide any services of its own, or any planning or commercial services, or

b)

if the immediate subcontractor does not employ any significant technical or commercial or commercial personnel to a significant degree, or

c)

if the immediate subcontractor is the main contractor in a company-law dependency relationship.

Special consideration shall be subject to the circumstances of the individual case, in particular where the direct subcontractor has its registered office outside the European Economic Area. (3f) The trader may provide proof in accordance with paragraph 1 of this Article. 3b, the second sentence, instead of the pre-qualification, shall also be provided by the submission of a certificate of safety from the relevant catchment body for the subcontractor or the distributor appointed by the subcontractor. The safety certificate shall contain information on the proper payment of social security contributions and the number of persons registered. The Federal Government shall report on the effectiveness and scope of the general liability for social security contributions in the construction sector, in particular on the exemption from liability in accordance with the first and second sentences, with the participation of the Council of Governmental Control Board. (4) The liability shall include the contributions and the sowing surcharges payable as a result of the breach of duty, as well as the interest on contributions (claims for contributions). (5) The statutes of the The catchment body can determine the conditions under which the employer Advance on the overall social insurance contribution may be required. Unofficial table of contents

§ 28f compulsory recording, proof of contribution settlement and contribution payment

(1) The employer shall have for each employee, separated by calendar years, to conduct remuneration documents within the scope of this law in German and until the end of the calendar year following the last examination (§ 28p) storage. Sentence 1 shall not apply to employees in private households. The Agricultural Health Insurance Fund may allow exceptions because of the members of the family working with them. In the case of a service contract or a contract of work in the construction industry, the entreptite has to make the payment documents and the contribution settlement in such a way that a contract is to be paid in the form of a contract. (2) If an employer has not properly complied with the obligation to record, and may not be entitled to a contract with the employer, he/she shall be entitled to a in this way, the insurance or contribution obligation or the contribution level shall not be , the examining institution of the pension insurance may make the contribution in the sickness, care and pension insurance and to the promotion of employment from the sum of the remuneration paid by the employer. The first sentence shall not apply to the extent that, without excessive administrative burdens, it is possible to establish that contributions were not to be paid or that remuneration can be attributed to a particular employee. In so far as the audit institution of the pension insurance is unable to determine the level of the work charges, or not without excessive administrative burdens, it shall have the right to estimate the amount. In the case of the monthly salary of a person employed, the remuneration at the place of employment shall be taken into account. The examining institution of the pension insurance shall have to withdraw a decision taken on the basis of the sentences 1, 3 and 4 to the extent that the obligation to insurance or contributions or the freedom of insurance has subsequently been established and the amount of the pay can be detected. The payments made by the employer on the basis of this date are to be offset by the contribution claim. (3) The employer has a proof of contribution to the catchment body two working days before the due date of the contributions. Data transmission; this does not apply to employees in private households when using household cheques. If the employer does not provide proof of contribution two working days before the due date of the contributions, the catchment body shall be able to estimate the remuneration for the calculation of contributions until such time as the proof is duly transmitted. The proof of contribution shall be deemed to be a document for the performance of the service and in the insolvency proceedings as a document to the credibility of the demands of the catchment body. In the case of proof of contribution, the tax number of the employer must also be indicated if the proof of contribution contains the flat-rate tax for a small number of employees. (4) Employers who make the total social insurance contribution to a number of health insurance companies or the insurance companies to pay, can be

1.

the respective Federal Association, or

2.

a health insurance fund or an inpatient health insurance fund

(commissioned body) apply for the relevant cash point that the responsible body is to submit the relevant proof of contribution. This also applies to employers who have to pay the total social insurance contribution to several occupational health insurance companies, as opposed to the respective federal association. If the requested body is in charge of the application, it shall inform the relevant catchment bodies. In the case of the first sentence, the representative body shall also receive the total social insurance contribution, which it has to forward to the working day by transfer directly to the following points:

1.

contributions to sickness and nursing care insurance to the relevant catchment bodies;

2.

the contributions to the pension insurance in accordance with § 28k,

3.

the contributions to the work promotion to the Federal Employment Agency.

The representative body shall forward the evidence of contributions to the relevant catchment bodies to the relevant catchment bodies. The institution of the nursing care insurance, the pension insurance and the Federal Employment Agency can examine the proof of contribution as well as the receipt, the administration and the forwarding of their contributions to the commissioned body. § 28q (2) and (3) and § 28r (1) and (2) shall apply accordingly. (5) By way of derogation from the first sentence of paragraph 1, the remuneration documents existing in the accession territory on 31 December 1991 shall be kept by the employer at least until 31 December 2011. The obligation to be kept shall lapse if the employer provides the payment documents to the person concerned or certifies the data required for the pension insurance, but at the earliest on expiry of the date of the last examination by the institution of the Pension insurance for the employer in the following calendar year, and if a company is dissolved. Unofficial table of contents

§ 28g Contribution Withdrawal

The employer and in the cases of the value credit transferred to the Deutsche Rentenversicherung Bund pursuant to Section 7f (1) (1) (2) of the German Pension Insurance Association (Deutsche Rentenversicherung Bund), the Deutsche Rentenversicherung Bund has a right to be paid by the employee against the employee. part of the overall social insurance contribution. This claim can only be asserted by deducting the remuneration. A sublimated deduction may only be obtained from the three next wage or salary payments, after that only if the deduction has not been paid without fault of the employer. Sentences 2 and 3 shall not apply if the employee does not comply with his obligations under Section 28o (1) intentionally or grossly negligently, or if he carries the total social insurance contribution alone or as long as the employee receives only benefits in kind. Unofficial table of contents

§ 28h Catchment

(1) The total social insurance contribution shall be paid to the health insurance funds (catchment points). The catchment body shall monitor the submission of the contribution proof and the payment of the total social insurance contribution. Claims for contributions which have not been fulfilled in time have to be submitted by the catchment body. (2) The catchment body decides on the insurance obligation and the contribution level in the health, care and pension insurance as well as under the law the promotion of employment; it also takes the notice of opposition. In so far as the catchment body is unable to determine the amount of the pay, or not without excessive administrative burdens, it has to estimate the amount of the work. In the case of the employee's monthly salary, the pay at the place of employment is to be taken into account. The catchment body responsible in accordance with § 28i sentence 5 examines the compliance with the employment allowance limit for minor employment in accordance with § § 8 and 8a and decides upon exceeding the insurance obligation in the sick, nursing and nursing care and Pension insurance as well as the right of employment promotion; it also takes the notice of appeal. (2a) (omitted) (3) If a budget cheque is used, the catchment office shall issue the operating number on behalf of the Federal Employment Agency (Bundesagentur für Arbeit). Employer, calculates the total social insurance contribution and the relays after the Expenditure compensation law and draws it from the employer by means of the direct debit procedure. At the beginning and the end of the employment and at the end of the year, the catchment body shall report to each employee the data required for the pension insurance and the Federal Employment Agency for the work of the pension insurance institution. The catchment body shall inform the employee in writing of the contents of the notification given. (4) If a cheque is used, the catchment point shall certify the employer at the end of the year.

1.

the period for which contributions have been paid to pension insurance, and

2.

the amount of the pay (section 14 (3)), the total social insurance contribution and the costs borne by him.

Unofficial table of contents

Section 28i Responsible Catchment

The responsible catchment for the total social insurance contribution is the health insurance fund, from which the health insurance is carried out. For employees who are not insured with any health insurance, contributions to the pension insurance and to the promotion of employment are paid to the catchment body, which is the employer in the appropriate application of § 175 (3) sentence 2 of the Fifth Book has been selected. In the cases of Section 28f (2), the relevant catchment body is the health insurance fund determined in accordance with Article 175 (3) sentence 3 of the fifth book. In the cases referred to in § 2 (3), the responsible catchment body is the Deutsche Rentenversicherung Knappschaft-Bahn-See (German Pension Insurance). In the case of small jobs, the responsible catchment body is the Deutsche Rentenversicherung Knappschaft-Bahn-See as the institution of the pension insurance scheme. Unofficial table of contents

§ 28k forwarding of contributions

(1) The catchment body shall forward to the competent institution of the nursing care insurance, the pension insurance and the Federal Employment Agency the contributions paid for these contributions, including the interest on contributions and sowing surcharges; this shall be the case in point shall apply accordingly to the forwarding of contributions to the health fund for statutory health insurance. The German Pension Fund (Deutsche Rentenversicherung Bund) divides the catchment bodies into the competent institutions of the pension insurance scheme and their contribution share by the 31. October of each year for the following calendar year. The German Pension Fund (Deutsche Rentenversicherung Bund) lays down the distribution key for the distribution of the contribution income of the general pension insurance scheme to the individual institutions, taking into account the following parameters:

1.

For the division between the German Pension Insurance Association and the regional authorities:

a)

In 2005, the percentage of compulsory contributions paid to workers 'pension insurance and the employees' pension insurance in 2003 were divided,

b)

Continuation of these shares in the following years, taking into account the change in the proportion of persons who are compulsory for the regional authorities compared to the previous calendar year.

2.

For the distribution of contributions between the regional authorities, the ratio of the compulsory insured persons of these institutions to each other.

3.

For the distribution between Deutsche Rentenversicherung Bund and Deutsche Rentenversicherung Knappschaft-Bahn-See: The ratio of the compulsory insured persons in the general pension insurance scheme to each other.

(2) In the case of marginal employment, contributions to health insurance are passed on to the health fund, insured persons in the agricultural health insurance scheme to the social insurance for agriculture, forestry and horticulture. For the purposes of determining the share of social security for agriculture, forestry and horticulture, in particular by means of a flat-rate calculation and allocation, the social security system for agriculture, forestry and horticulture and the Top associations of the participating institutions of social security. Unofficial table of contents

§ 28l Remuneration

(1) The catchment bodies, the holders of the pension insurance and the Federal Employment Agency shall be awarded for

1.

the assertion of the contribution claims,

2.

the entry, administration, forwarding, settlement and voting of the contributions,

3.

the audit of employers,

4.

the implementation of the notification procedures;

5.

the issue of social security statements; and

6.

the implementation of the budgetary check procedure, in so far as it goes beyond the procedures set out in points 1 to 5 and concerns social security tasks;

a flat-rate compensation, with which all costs incurred will be paid, this applies accordingly to the Künstlersozialkasse. The amount and distribution of the remuneration are regulated by agreement between the Association of the Federal Government of the Health Insurance Funds, the Deutsche Rentenversicherung Bund, the Federal Employment Agency and the Künstlersozialkasse; before the conclusion and before Changes to the agreement are to be heard from the Social Security for Agriculture, Forestry and Horticulture. The agreement also provides that, in the event that a catchment body does not fulfil its obligations properly and that significant arrears are incurred, it will be necessary to ensure that the remuneration is adequately mitigated for that period. The Deutsche Rentenversicherung Knappschaft-Bahn-See is authorized to pay the remuneration of the health insurance funds under the first sentence of the first sentence of § 28k (2) sentence 1 to the health insurance fund for the health insurance for the health insurance fund. (1a) (a) (2) Where the catchment bodies or the authorized bodies (Section 28f (4)) make a profit in the management of foreign contributions, their division shall be determined by agreements between the Health insurance companies or their associations and the German Pension Insurance Association and the German Pension Fund Federal Employment Agency. Unofficial table of contents

§ 28m Special arrangements for certain categories of persons

(1) The employee has to pay the total social insurance contribution if his employer is a foreign state, an over-or inter-governmental organization or a person who is not subject to domestic jurisdiction and who is (2) If the employer does not comply with his obligation pursuant to § 28e until the due date, the employee may pay the total social insurance contribution himself. Insofar as they pay the total social insurance contribution themselves, the obligations of the employer are no longer required; § 28f (1) remains unaffected. (3) Pay the employee or the home advertiser to the total social insurance contribution, he also has the (4) The employee or the home advertiser who has paid the total social insurance contribution shall be entitled to the employer's entitlement to the employer's claim to the employer's employer Part of the total social insurance contribution. Unofficial table of contents

Section 28n Regulation authorisation

The Federal Ministry of Labour and Social Affairs is authorized to determine, with the consent of the Federal Council, by means of a legal regulation,

1.

the calculation of the total social insurance contribution and the contribution rate limits for shorter periods of time than one calendar year;

2.

at which time the contributions shall be deemed to have been paid, the order in which a debt is to be paid and the means of payment to be used,

3.

More information on the forwarding and invoicing of the contributions, including interest on contributions and the sowing surcharges by the catchment bodies, to the institutions of the nursing care insurance, the pension insurance, the health fund and the Federal Agency for work, in particular on payment methods and the procedure referred to in Article 28f (4), with the exception of the working-day transfer for sums of less than EUR 2 500;

4.

More information on the management of fee and contribution fees as well as on the use of the proof of contribution.

Third Title
Obligation to provide information and to be subject to prior obligation, verification, liability for damages and interest rate

Unofficial table of contents

§ 28o The employees 'obligation to provide information and to the employees' requirements

(1) The employee must provide the employer with the information necessary for the implementation of the notification procedure and the payment of contributions and, where necessary, to submit documents; this shall apply in the case of a number of occupations and with regard to other activities in the case of: the statutory health insurance contributor receipts to all the employers involved. (2) On request, the employee immediately informs the competent insurance providers about the nature and duration of his/her employment, the employment rates achieved, its employers and those for the To provide the necessary facts and to provide all the necessary documentation for the examination of the reports and the payment of contributions. The first sentence shall apply to the Hadvertiser, insofar as he pays the total social insurance contribution. Unofficial table of contents

§ 28p Examination by employers

(1) The providers of pension insurance shall examine, in the case of employers, whether they are properly fulfilling their reporting obligations and other obligations under this Code, which are related to the overall social insurance contribution, and shall examine them In particular, the accuracy of the contribution payments and notifications (§ 28a) at least every four years. The test shall be carried out at shorter intervals if the employer so requests. The catchment body shall inform the institution responsible for the employer of the pension scheme if it considers that an early examination is necessary for the employer. The audit also includes the remuneration documents of the employees for which contributions have not been paid. In the framework of the examination, the institution of the pension insurance shall adopt administrative acts relating to the obligation to insurance and the level of contributions in the health, care and pension insurance and the right to promote employment, including the right of objection § 28h (2) and § 93 in conjunction with Section 89 (5) of the Tenth Book do not apply to the extent of the employer's position. By way of derogation from the first sentence, the Agricultural Health Insurance Fund shall carry out the examination for the members of the family who are insured with it. (1a) The examination referred to in paragraph 1 shall include the proper performance of the reporting requirements in accordance with the Artistic Social Insurance Act and the timely and complete payment of the Artists ' Social Tax by the Employers. The examination shall take place

1.

at least every four years with the employers who have been registered with the Artists 'Social Insurance Fund in accordance with Section 24 of the Künstlersozialversicherungsgesetz (Artists' Social Insurance Act) as a taxable person,

2.

at least every four years in the case of employers with more than 19 employees and

3.

at least 40 per cent of the employers with fewer than 20 employees in the calendar year in question for the examination referred to in paragraph 1.

In the case of employers who have an operating structure with main and sub-companies with their own operating number, the employer is considered as a whole. The test procedure can be initiated with the request for notification. The institutions of the German Pension Insurance Act shall adopt the necessary administrative acts relating to the compulsory contributions to the artist's social security contributions, the amount of the social tax levy and the amount of the advance payments under the Künstlersozialversicherungsgesetz including the Opposition modesty. The members of the pension insurance scheme inform the Künstlersozialkasse about facts concerning the reporting and delivery obligations of the employers in accordance with the Künstlersozialversicherungsgesetz (Artists ' Social Insurance Act). § 35 of the Künstlersozialversicherungsgesetz (Artists ' Social Insurance Act) applies to the examination of the employers by the Künstlersozialkasse. (1b) In consultation with the Künstlersozialkasse, the institutions of the pension insurance set up the criteria for the selection of the second sentence of paragraph 1a. Number 3 employer to be audited. The purpose of the selection is to collect all employers who are subject to the charge. Employers with fewer than 20 employees who are not to be considered in accordance with the second sentence of paragraph 1a (3) shall be advised by the institutions of the pension insurance scheme in the context of the examination referred to in paragraph 1 with a view to the social assessment of the social welfare. For this purpose, you will receive information about the artist's social tax with the examination notice. In the context of the examination referred to in paragraph 1, the competent institution of the pension insurance scheme shall be confirmed by the employer in writing or by electronic means that the employer has been informed of the social security levy and that the employer is subject to the obligation to pay Report the facts. If the employer does not confirm this, the examination referred to in the first sentence of paragraph 1a shall be carried out without delay. In the case of an employer with less than 20 employees who are not examined in accordance with the second sentence of paragraph 1 (2), a institution of the pension insurance scheme shall, in the context of an examination referred to in paragraph 1, obtain evidence of a facts subject to artistic social security contributions; (1c) The institutions of the pension insurance shall inform the institutions of the accident insurance of the findings from the examination of the employers in accordance with § 166 (2) of the Seventh Book. The institution of the accident insurance shall adopt the necessary measures. (2) In the area of the regional institutions, the local authority shall be responsible for the seat of the payroll office of the employer. The institutions of the pension insurance scheme are in favour of the employers ' examination of them; an employer is to be examined only by one institution of the pension insurance scheme. (3) The institutions of the pension insurance scheme shall inform the catchment bodies of the pension insurance scheme. Facts as far as they relate to the obligation to pay or the obligation to notify the employer. (4) (omitted) (5) Employers are obliged to provide adequate audit aids. Accounting procedures carried out with the aid of automatic equipment shall be included in the examination. (6) Tax advisory bodies, data centres and similar bodies shall also be considered, which shall be carried out on behalf of the employer or of a person appointed by him to settle wages and salaries or to report. The local authority shall be established in the area of the regional authorities in accordance with the seat of those bodies. (6a) For the purpose of the examination referred to in paragraph 1, Section 147 (6), first and second sentence, of the tax code shall apply, in accordance with the proviso that the pension insurance institution shall require the transfer of the data in agreement with the employer. can. In principle, the German Pension Insurance Association (Deutsche Rentenversicherung Bund) shall determine the details of the procedure for the transmission of data and the data sets and data modules required for this purpose. The principles require the approval of the Federal Ministry of Labour and Social Affairs, which has previously been consulted by the Federal Association of German Employers ' Associations. (7) The institutions of the pension insurance have an overview of the results of their work. to carry out audits and to submit to the supervisory authorities by 31 March each year for the previous calendar year. The information on the content and form of the overview shall be determined by mutual agreement between the supervisory authorities of the pension insurance institutions and their effect. (8) The Deutsche Rentenversicherung Bund shall carry out a file, in which the name, the address, the the operating number, the accident insurance institution responsible for the employer and the other identification characteristics of each employer, as well as the necessary for the planning of the examinations by the employers and the necessary for the overviews referred to in paragraph 7. data are stored; the Deutsche Rentenversicherung Bund may be used in this file shall only process and use data stored for the purpose of checking the employers and for the purpose of determining the entrepreneurs who are liable to pay under the Artistic Social Insurance Act. A mark shall be included in the file if, in accordance with the second sentence of Article 166 (2) of the Seventh Book, the employer's examination of the accident insurance is not to be carried out by the institutions of the pension insurance scheme; the institution of the accident insurance scheme have provided the necessary information. The data office of the institution of the pension insurance shall carry out a file for the examination of the employers, in which, in addition to the operating number of each employer, the operating number of the employer responsible for the employer's accident insurance institution, the Accident insurance member number of the employer, the remuneration of the employees in the euro, the applicable hazard rates of the employees employed in the accident insurance, the insurance numbers of the employees who are employed by him employed persons, including the beginning and the end of their employment, which the name of the relevant catchment body for each employee and the identification of the presence of a small amount of employment. It may process and use the data of the master record file in accordance with § 150 (1) and (2) of the Sixth Book and the data of the file in accordance with § 150 (3) of the Sixth Book for Examination with the employers; the data of the master record file may also be used process and use for examinations according to § 212a of the Sixth Book. It shall be obliged to apply to the pension insurance institution at the request of the audited institution

1.

the data stored in the files referred to in sentences 1 and 3;

2.

the data stored in the insurance accounts of the holders of the pension insurance scheme, which data are collected during the examination period and which are the employees of the employer to be audited;

3.

the data stored in the service bodies responsible for the employer (Article 28f (3)) for the period after the date on which the employer was last examined,

4.

the data on the reporting and delivery obligation for the period since the last examination, which was stored by the Künstlersozialkasse on the employer's employer; and

5.

the data relating to the reporting and reporting requirements of the institutions responsible for the accident insurance and the risk tariff for the period since the last examination

to collect, process and use, in so far as this is necessary for the purpose of checking whether the employers have their reporting obligations and their other obligations under this Code, which are related to the overall social insurance contribution, and their obligations as required by the Künstlersozialversicherungsgesetz (Social Insurance Act) and their obligations under the Seventh Book of Reporting and Payment of Contributions, are required. The data transmitted to the statutory pension insurance institution shall be deleted immediately after completion of the examination at the data centre and the statutory institution of the pension insurance scheme. The institutions of the pension insurance, the catchment bodies, the Künstlersozialkasse and the Federal Employment Agency are obliged to provide the Deutsche Rentenversicherung Bund and the data office with the data required for the examination of employers. , If data are to be submitted to employers for examination, they may also be transmitted by means of retrieval in the automated procedure without requiring authorisation in accordance with § 79 (1) of the Tenth Book. (9) The Federal Ministry of Education and Research Work and social affairs, in agreement with the Federal Ministry of Health, shall be determined by the Federal Council with the consent of the Federal Council for further information on

1.

the extent of the obligations of the employer and of the bodies referred to in paragraph 6 in the case of accounting procedures carried out with the aid of automatic facilities;

2.

the conduct of the examination and the correction of defects which have been identified during the examination, and

3.

the contents of the file referred to in the first sentence of paragraph 8 with regard to the data required for the planning of the examinations by employers and the data required for the examination of the catchment bodies, the structure and updating of this file and the extent of the data from the file referred to in the first sentence of paragraph 8, which may be called up by the catchment bodies and the Federal Employment Agency in accordance with Section 28q (5).

(10) Employers are not examined in private households because of the employees ' employees. (11) When the employer of sickness funds has been transferred to the institution of the pension insurance scheme, employees have been taken over by the employer on 1 January 1995. have been mainly concerned with the examination of employers, are the collective agreements or other collective agreements for the workers acquired until the entry into force of new collective agreements or collective agreements, up to the date of the acquisition; or other collective agreements. To the extent that a person who is employed in accordance with the first sentence is a service employee, the receiving institution of the pension insurance and the earning sickness fund shall bear the pensions at the time when the pension is admitted. as a pro-rata, provided that the employee at the time of the acquisition is 45. Life year had already been completed. Section 107b (2) to (5) of the Staff Regulations of Officials shall apply mutadenticly. Unofficial table of contents

§ 28q Examination at the catchment points and the institutions of the pension insurance

(1) The institution of the pension insurance scheme and the Federal Employment Agency shall examine the implementation of the tasks for which the catchment bodies receive remuneration in accordance with Section 28l (1) at the catchment points at least every four years. Sentence 1 shall also apply in relation to the German Pension Insurance Association (Bund zur Künstlersozialkasse). In the file referred to in § 28p (8), first sentence, the German Pension Insurance Association (Deutsche Rentenversicherung Bund) stores data from the information provided by the institution of the pension insurance in accordance with § 28p (1) sentence 5, insofar as this is the case for the examination at the catchment points in accordance with sentence 1 is required. It is only allowed to process and use this data for the examination at the catchment points. (1a) The institutions of the pension insurance and the Federal Employment Agency examine at the catchment points for the Federal Insurance Office as custodian of the Health Fund as regards sickness insurance contributions within the meaning of Section 28d (1), first sentence, the assertion of contributions, the entry, administration, forwarding and settlement of the contributions in accordance with § 28l (1), first sentence, points 1 and 2. The provisions of the third and fourth sentences of paragraph 1 shall apply. The bodies responsible for the examination in accordance with the first sentence shall forward to the Federal Insurance Office, as custodian of the Health Fund, the examination results required for the assertion of the rights referred to in § 28r (1) and (2). The costs incurred as a result of the transfer of tasks and awareness are to be reimbursed to the institutions of the pension insurance and the Federal Employment Agency from the income of the health fund. The details of the procedure and the remuneration are agreed by the institutions of the pension insurance scheme and the Federal Employment Agency with the Federal Insurance Office as custodian of the Health Fund. (2) The catchment bodies shall be responsible for the examination of the pension insurance. Keep the necessary documents up to the next inspection post and keep them ready during the examination. (3) The catchment bodies are obliged to assist in the presentation of the accounts and accounting procedures and in the case of procedures which are are carried out with the aid of automatic devices, appropriate test aids , The top association of the health insurance companies, the German Pension Insurance Association and the Federal Employment Agency (Bundesagentur für Arbeit) are in agreement. The Deutsche Rentenversicherung Knappschaft-Bahn-See and the Agricultural Health Insurance Fund can be excluded. (4) The examination shall cover all bodies carrying out the tasks of the type referred to in paragraph 1 for the catchment area. Paragraphs 2 and 3 shall apply in this respect to these bodies. (5) The catchment bodies and the Federal Employment Agency shall, together with the institutions of the pension insurance, examine their tasks in accordance with § 28p at least once every four years. The examination can be carried out by calling up the employer's files (§ 28p (8)) in the automated procedure. In the case of small jobs, the first and second sentences are not applicable to the Deutsche Rentenversicherung Knappschaft-Bahn-See as a catchment. Unofficial table of contents

§ 28r Compensation for damages, interest rate

(1) If an institution or a staff member culpably has a duty imposed on it under this section, the catchment body shall be liable to the institution of the nursing care insurance, the pension insurance scheme and the Federal Employment Agency and the Federal Employment Agency. Health Fund for a damage inflicted on them. The obligation to pay damages on account of lost interest is limited to the extent resulting from paragraph 2. (2) If contributions, interest on contributions or sowing surcharges are not culpably forwarded in due time, the catchment area shall have interest in (3) If an institution or a staff member of the institution of the pension insurance culpably culpably has a duty imposed pursuant to § 28p, the liability shall be borne by the institution of the institution of the Institution of the pension insurance scheme, the health fund, the health insurance fund, the Care fund and the Federal Employment Agency for any damage inflicted on it; this shall apply accordingly to the institutions of the accident insurance for the examination in accordance with § 166 (2) of the Seventh Book. In the case of lost contributions, interest shall be payable in the amount of two of the hundred above the respective base interest rate in accordance with Article 247 of the Civil Code.

Fourth Section
Social security institution

First Title
Constitution

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Section 29 Legal status

(1) The institutions of social security (insurance institutions) are legal entities of public law with self-government. (2) The self-government, insofar as § 44 does not determine anything deviating from, is determined by the insured and the employers. (3) The insurance institutions shall carry out their duties under their own responsibility within the framework of the law and of the other law governing them. Unofficial table of contents

§ 30 My own and delegated tasks

(1) The insurance institutions may only conduct business in order to carry out their statutory or authorised tasks and use their funds only for these tasks and for the administrative costs. (2) The insurance institutions may carry out tasks other insurance institutions and public administration bodies are only transferred on the basis of a law; the resulting costs shall be reimbursed to them. Administrative agreements of the insurance institutions for the performance of their duties remain unaffected. (3) Insurance institutions may temporarily personalize the competent federal and regional authorities responsible for them, in particular in matters of law-making support. The costs thus incurred are to be reimbursed in principle; exceptions are laid down in the respective laws for the determination of the budgets of the federal government and the Länder. Unofficial table of contents

Section 31 Institutions

(1) In the case of each insurance institution, a representative assembly and a board of directors are formed as self-governing bodies. Each insurance institution has a managing director, who is a member of the Executive Board with a consultative vote. The duties of the Managing Director shall be exercised by the Board of Directors of the Deutsche Rentenversicherung Bund. (2) The representatives ' meeting, the Executive Board and the Managing Director shall, within the limits of their competence, assume the tasks of the (3) The authorized bodies of the insurance institution shall have the property of a public authority. In the case of the sickness funds referred to in Article 35a (1), a Management Board shall be formed as a self-governing body and a full-time Executive Board shall, by way of derogation from paragraph 1, be formed. § 31 (1) sentence 2 does not apply to these health insurance funds. (3b) The German Pension Insurance Association (Deutsche Rentenversicherung Bund) shall form a federal representative assembly and a federal board of management. These institutions decide instead of the representative assembly and the board of directors, in so far as § 64 (4) applies. (4) The sections, the county administrations and the national offices of the insurance institutions can form self-governing bodies. The statutes shall depart from the tasks and powers of these institutions in relation to the tasks and powers of the institutions of the head office. Unofficial table of contents

§ 32 (omitted)

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Section 33 Representative Assembly, Board of Directors

(1) The representative assembly shall decide upon the statutes and other autonomous law of the insurance institution as well as in the other cases provided for by law or other law applicable to the insurance institution. In the case of the Deutsche Rentenversicherung Bund, the decision on the statutes is taken by the Federal Council of representatives in accordance with Article 31 (3b); the decision is taken in accordance with § 64 (4), in so far as the statutes apply to the principle of principle and Cross-sectional tasks of the Deutsche Rentenversicherung or on common matters of the institutions of the pension insurance. In addition, the majority of the votes cast decides on the members designated by the election of the insured persons and employers of the German Pension Insurance Association. (2) The representative assembly represents the insurance institution with respect to the board of directors and its members. It may determine in the articles of association or in individual cases that the right of representation is exercised jointly by the chairpersons of the representative assembly. (3) Paragraphs 1 and 2 shall apply mutatily to the Administrative Board in accordance with Section 31 (3a). To the extent that the Social Code meets provisions on the representative assembly or its chairpersons, they shall apply to the Administrative Board or its chairman. The Board of Directors or its chairpersons also have the duties of the Management Board or its chairpersons in accordance with § 37 (2), § 38 and the second title. (4) Insofar as the Social Code provisions on the representative assembly or its Chairpersons shall apply mutatily to the Federal Council Meeting or its chairpersons. The provisions of the second sentence of paragraph 1 shall apply to the Decision on the Statute. Unofficial table of contents

§ 34 Statute

(1) Each insurance institution shall have a statute. They shall be subject to the authorisation of the competent authority in accordance with the specific rules applicable to each of the classes of insurance. (2) The statutes and other autonomous laws shall be made public. They shall enter into force, if no other date is determined, on the day following the notice of their publication. The nature of the contract notice shall be governed by the statutes. Unofficial table of contents

Section 35 Executive Board

(1) The Board of Management administers the insurance institution and represents it in a judicial and out-of-court way, insofar as the law or other law governing the insurance institution does not determine any deviating law. In the articles of association or in individual cases by the Management Board, it may be determined that individual members of the Board of Management may also represent the insurance institution. (2) The Executive Board shall adopt guidelines for the management of the administrative transactions, insofar as these (3) In the case of the Deutsche Rentenversicherung Bund, the tasks referred to in paragraphs 1 and 2 are the responsibility of the Federal Executive Board in accordance with Section 31 (3b), in so far as the principal and cross-cutting tasks or joint matters of the institutions of the Federal Republic of Germany are to be Pension insurance is affected and to the extent that the law or otherwise for the German Pension insurance shall not determine any deviating law. Insofar as the Social Code meets provisions on the Management Board or its chairperson, these shall apply mutatily to the Federal Executive Board or its chairman. Unofficial table of contents

§ 35a Board of Directors of Orts-, Operations-and Innungskrankenkassen as well as replacement coffers

(1) The Management Board shall administer the health insurance fund and represent the health insurance fund in the case of the local, operating and inse sickness funds as well as the replacement funds and shall represent the sickness insurance fund in court and out of court, insofar as the law and other law governing the health insurance fund does not apply. Determine deviant. In the Articles of Association or in individual cases by the Board of Management, it can be determined that individual members of the Board of Management can also represent the health insurance company. Within the guidelines issued by the Executive Board, each member of the Management Board manages its business unit on its own responsibility. In the event of disagreement, the Management Board decides; in the event of a tie, the Chairperson shall decide. (2) The Board of Management shall report to the Board of Directors on

1.

the implementation of decisions of fundamental importance,

2.

the financial situation and the likely development.

In addition, the Chairman of the Board of Directors is to report on other important events. (3) The members of the Board of Management shall exercise their duties as full-time. The term of office is up to six years; the re-election is possible. (4) The Board of Directors consists of health insurance funds with up to 500 000 members from a maximum of two persons, with more than 500 000 members from a maximum of three persons. The members of the Executive Board represent each other. Section 37 (2) shall apply accordingly. If the Management Board consists only of one person, the Board of Directors has to appoint a senior employee of the health insurance company with its deputy. (5) The Board of Management and its center will be the Chairman of the Board of Directors and their alternates. elected by the Management Board. Section 147 (2) of the fifth book shall remain unaffected by the establishment of the occupational health insurance fund; if the employer orders the persons required for the management of the business at its expense, the appointment of the members of the Board of Management shall be subject to the consent of the Majority of the insurance representatives on the Board of Directors. If the Board of Directors does not agree and the employer does not order any other members of the Management Board who agree, the duties of the Management Board members at the expense of the occupational health insurance fund shall be performed by the Supervisory Authority or by The Board of Directors has to ensure that the members of the Board of Management have the necessary professional competence to manage the administrative transactions on the basis of an administrative procedure. Continuing education or further education in the health insurance service or a university of applied sciences or In both cases, higher education and, in both cases, additional professional experience in senior management functions. The amount of the annual remuneration of the individual members of the Board of Management, including ancesial benefits, as well as the essential pension schemes, shall be published annually on 1 March, for the first time as of 1 March 2004 in the Federal Gazette and at the same time, Limited to the respective health insurance fund and its associations, in the member magazine of the relevant health insurance company. The nature and amount of financial contributions granted to the members of the Management Board in connection with their management activities by third parties shall be communicated to the Chairman and Vice-Chairman of the Administrative Board. (6a) Any conclusion, renewal or amendment of a Management Board service contract shall be subject to the prior approval of the Supervisory Authority. The remuneration of the members of the Executive Board shall be proportionate to the role, size and significance of the body. In particular, the number of members of the body shall be taken into account. (7) In the case of an impeachment and a binding of a member of the Executive Board by the Board of Directors, § 59 (2) and (3) shall apply accordingly. Reasons for an impeachment or a term of office are also inability to conduct the management or the withdrawal of trust by the Board of Directors, unless the trust has been withdrawn for apparently inaccurate reasons. If a member of the Board of Management violates his duties in a gross manner and if a decision of the Administrative Board pursuant to Article 59 (3) sentence 1 does not materialised within a reasonable period of time, the supervisory authority shall have that member of his office ; legal remedies against impeachment do not have suspensive effect. Unofficial table of contents

§ 36 Managing Director

(1) The managing director shall lead full-time the current administrative transactions, in so far as the law or other law governing the insurance institution does not determine any deviating law, and shall represent the insurance institution in such a way that it is judicial and (2) The managing director and his deputy are elected by the representative assembly on a proposal of the Executive Board; § 59 (2) to (4) apply. (2a) The managing director and his deputy will be appointed at the accident insurance company. Post and Telekom appointed by the Federal Ministry of Finance; their order requires the approval of the majority of the insurance representatives on the board of directors and in the representative assembly. The managing director and his deputy are appointed by the Federal Ministry of Labour and Social Affairs at the Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs) in the accident insurance scheme. Before ordering the managing director of the accident insurance company, the advisory board is to be heard at the Künstlersozialkasse. (3) In the case of the fire brigade accident insurance funds, the competent supreme administrative authority shall determine the details of the management of the accident insurance fund. Business. The appointment of the Managing Director requires the approval of the Executive Board. (3a) The Executive Board of the Deutsche Rentenversicherung Bund is made up of a President as Chairman and two business leaders. The principle and cross-cutting tasks and the external presentation of the Deutsche Rentenversicherung Bund are generally perceived by the President. In addition, the duties of the members of the Executive Board shall be determined by the Statute. The regulations concerning the managing director and § 36 paragraph 4 sentence 4 and 5 apply to the Executive Board accordingly. (3b) The Executive Board of the Deutsche Rentenversicherung Bund is on a proposal from the Federal Board of Directors of the Federal Council of representatives according to § 64 (4). The Federal Board of Management of the German Pension Insurance (Deutsche Rentenversicherung) decides on the proposal in accordance with § 64 (4). The term of office of the members is six years. (4) In the case of insurance institutions with more than one-and-a-half million insured persons, the statutes may stipulate that the representative assembly, on the proposal of the Executive Board, shall be composed of three persons. Management and from the middle of the board elect a chairman. The same shall apply to insurance institutions responsible for several classes of insurance. The rules on the Managing Director shall apply accordingly to the Management Board. The members of the management board represent each other. The articles of association may stipulate that individual members of the management board may also represent the insurance institution. (5) For the managing director, his deputy, and the members of the management, the relevant provisions shall apply. the social security laws and the other relevant provisions to be applied in this respect. The conditions laid down in them must be fulfilled in the choice of choice. (6) Where, in accordance with the rules governing the provision of a service, only the employment of persons who have a particular interest in a particular country is permitted. have completed a course of training or a probative period, or have taken certain examinations, this shall not apply to candidates for the office of a managing director or a member of the management who have the necessary qualifications by way of life and Have gained professional experience. In order to determine whether an applicant has acquired the necessary skills through life and work experience, the supreme administrative authority responsible for social security shall be responsible. It shall decide on the nominee's qualifications within four months of the submission of the necessary documents. Sentences 2 and 3 shall also apply where a service order permits the appointment of an applicant for the office of a deputy of the managing director who has acquired the qualifications for this by way of life and work experience. Unofficial table of contents

Section 36a Special committees

(1) By statute,

1.

the adoption of opposition modestals and

2.

in the case of accident insurance,

a)

the first-ever decision on pensions, decisions on pension increases, pension reductions and retirement pensions because of changes in health conditions,

b)

Decisions on severance payments, pensions as interim compensation, ongoing aid and benefits in the event of a need for care

special committees. Section 35 (2) shall apply. (2) The statutes shall regulate the details, in particular the composition of the special committees, and the appointment of their members. Members of the special committees may be appointed only persons who meet the eligibility criteria as an organ member and, if the statutes provide for their participation, staff of the insurance institution. On the basis of a proposal by the Artists 'Social Fund, members of the special committees may, on the basis of a proposal from the Künstlersozialkasse, persons from among the persons insured under the Künstlersozialversicherungsgesetz (Artists' Social Insurance Act) and those of the Künstler The German Pension Insurance Association, the Deutsche Rentenversicherung Knappschaft-Bahn-See, and the regional institution of the statutory pension insurance are obliged to order. (3) § § 40 to 42 as well as § 63 (3a) and (4) apply for the honorary members of the special committees accordingly. Unofficial table of contents

Section 37 Prevention of organs

(1) As long as and insofar as the election to self-governing bodies is not established or self-governing bodies refuse to conduct their business, they shall be paid by the supervisory authority itself or by agents at the expense of the insurance institution . The obligation of the supervisory authority to appoint the members of the self-governing bodies if an election does not materiate remains unaffected. (2) Are the managing director and his deputy or a member of the management board for a longer period of time. The Board of Management may commission a senior employee of the insurance institution with the temporary performance of the office; in the case of a management board, the Board of Management may commission a senior employee of the insurance institution for a longer period of time. does not extend to the office of the Presidency. The appointment shall be notified to the Supervisory Authority without delay. Unofficial table of contents

Section 38 Application for legal violations

(1) If the decision of a self-governing body violates the law or other law applicable to the insurance institution, the Chairman of the Management Board has to object to the decision in writing and on the grounds that he/she has made an appropriate decision. The deadline for re-decision-making. The complaint shall have suspensive effect. (2) The self-governing body shall remain in accordance with its decision, the Chairman of the Executive Board shall inform the supervisory authority. The suspensive effect shall remain until a decision of the supervisory authority, no later than two months after the date of its notification. Unofficial table of contents

§ 39 Oldest and Confidential Insurance

(1) In the case of the institutions of the pension insurance, the representative assembly elects the oldest insurer. (2) The statutes may determine that:

1.

in the case of pension insurance institutions, the choice of the oldest of insured persons is not available;

2.

for other insurance institutions, the representative assembly elects the oldest of the insurance companies,

3.

The representatives ' meeting of the representatives of the employers and the social security insurance for agriculture, forestry and horticulture of the self-employed persons of the self-employed persons without a foreign labour force is elected.

(3) In particular, the oldest insurers have the task of establishing a local connection of the insurance carrier with the insured persons and the persons entitled to benefit and to advise and supervise the same. The statutes shall determine the details. Unofficial table of contents

§ 40 Honorary Offices

(1) The members of the self-governing bodies, as well as the oldest and the members of the insurance staff, shall carry out their duties on a voluntary basis. Deputies shall have the rights and duties of a Member for the period in which they represent the Members or other tasks entrusted to them. The second sentence shall apply to alternate members of the oldest and other persons of the insurance industry. (2) No one shall be impeded in the taking-over or pursuit of an office of honour or at a disadvantage as a result of the taking-over or pursuit of such an office. Unofficial table of contents

Section 41 Compensation of volunteers

(1) The insurance institution shall reimburse the members of the self-governing bodies as well as the oldest and the person of the insurance person their cash outlays; it may provide for fixed rates for this purpose. The outlays of the chairperson and the vice-chairpersons of a self-governing body for their activities outside the meeting may be paid out with a lump sum. (2) The insurance institution shall replace the members of the Self-governing bodies, as well as the oldest and the most insured persons and the persons of trust, the regular gross earnings and reimburse them the contributions which exceed the proportion of employees, which they are employed as voluntary workers. according to the provision of the sixth book on the contribution of the contribution They have. The compensation shall not exceed one-fifth of the monthly reference quantity for each hour of the missed regular working time (§ 18). If, by written declaration of the person concerned, it is credited that a loss of earnings has been incurred, the amount of the loss of earnings cannot be verified, and one third of the total number of regular working hours in the second sentence shall be equal to one third for each hour of the missed regular working time. shall be replaced by the said maximum amount. The loss of earnings shall be made for a maximum of ten hours per calendar day; the last hour of the service shall be fully anticipated. (3) For each calendar day of a meeting, the members of the self-governing bodies shall be able to pay a lump sum for the amount of time spent. , the amount of the lump sum shall be proportionate to the time required, in particular for the preparation of the meetings, in accordance with the first sentence of Article 40 (1), in proportion to the time spent regularly outside working time. A lump sum for the time spent outside meetings may be the chairman and vice-chairperson of the self-governing bodies, the oldest and the confidence person, in the case of exceptional cases. (4) The Assembly of Representatives, acting on a proposal from the Executive Board, shall decide on the fixed rates and the lump-sum payments referred to in paragraphs 1 and 3. In the case of the health insurance funds referred to in § 35a (1), the proposal of the Executive Board shall be deleted. Decisions shall be subject to the approval of the supervisory authority. Unofficial table of contents

§ 42 Liability

(1) The liability of the members of the self-governing bodies shall be determined in the event of a breach of an official obligation on them to a third party in accordance with Section 839 of the Civil Code and Article 34 of the Basic Law. (2) The members of the Self-governing bodies shall be liable for the damage suffered by the insurance institution from an intentional or grossly negligent breach of the obligations under them. (3) To compensate for the damage resulting from a breach of duty, the Insurance institutions not in advance, on a claim for damages incurred only with The approval of the supervisory authority shall be dispensed with. (4) In accordance with the provisions of paragraphs 1 to 3, the oldest and the person of the insured shall be subject to the same conditions.

Second Title
Composition, choice and procedure of the self-governing bodies, the oldest and the persons of the trust

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Section 43 Members of the self-governing bodies

(1) The number of members of the self-governing bodies shall be determined by the statutes in accordance with the size of the insurance carrier and may be amended only for the following parliamentary term. The representative assembly shall have a maximum of sixty members; the board of directors of the health insurance funds referred to in § 35a (1) shall have a maximum of thirty members. The representatives ' meetings of the statutory pension insurance institutions shall each have a maximum of thirty members; up to the end of the period of 1. The Federal Council of representatives of the Deutsche Rentenversicherung Bund is subject to § 44 (5). (2) A member who is prevented shall be represented by a deputy. Substitutes are the persons named and available as such in the list of proposals, in the order in which they are drawn up, up to a number which exceeds the number of persons by four; members who represent a personal deputy after sentence 5 , remain unaccounted for. The Federal Board of the German Pension Insurance Association (Bundesvorstand der Deutschen Rentenversicherung Bund) is the representative of the elected persons. The Federal Council of representatives of the Deutsche Rentenversicherung Bund is the equivalent of the members elected by the regional authorities and the Deutsche Rentenversicherung Knappschaft-Bahn-See. In place of a substitute under the second sentence, the list of sickness funds referred to in Article 35a (1) of the Board of Directors of the Board of Directors of the Board of Directors referred to in Article 35a (1) may be first and foremost for individual or all members of the Board of Directors and for individual members or (3) Members of the Assembly of Representatives and their alternates may not be members of the Board of Management or their alternates at the same time as the same insurance institution. A membership of the self-governing bodies of several health insurance companies is excluded. Unofficial table of contents

Section 44 Composition of the self-governing bodies

(1) The self-governing bodies shall sit together

1.

half of the representatives of the insured persons and of the employers, to the extent that nothing in paragraphs 2 and 3 is intended to be divergent,

2.

in the case of the social security system for agriculture, forestry and horticulture, one third of the representatives of the insured employees (insured persons), the self-employed persons without a foreign labour force and the employer,

3.

in the case of the replacement funds made up of representatives of the insured persons; this does not apply in the case of mergers with a health insurance fund of another type of cash register or in the case of the creation of new institutions.

(2) In the case of occupational health insurance funds which exist for one or more of the same employer's holdings, the self-governing bodies shall be members of the employer or his representative other than the representatives of the insured persons. It shall have the same number of votes as the representatives of the insured persons, but shall not be able to cast votes in the case of a vote than the representatives of the insurance undertakings present. In the case of occupational health insurance funds which exist for establishments of several employers, each employer or his representative shall be members of the administrative board, unless the articles of association determine otherwise. The number of employers or their representatives who are members of the Management Board shall not exceed the number of the insurance representatives, and the second sentence shall apply. The Articles of Association shall determine the procedure for determining the employers ' representatives of the Board of Directors and the distribution of the votes and the alternation. The sentences 1 to 5 do not apply to occupational health insurance funds whose statutes contain a regulation in accordance with § 173 (2), first sentence, point 4 of the Fifth Book. (2a) At the accident insurance company Post and Telekom, the accident insurance funds of the Länder and municipalities and the joint Accident insurance funds for the country and municipal sector include the self-governing bodies other than the representatives of the insured persons and an equal number of employers ' representatives or an employer representative. Employers ' representatives shall be appointed

1.

in the case of the casuals of the countries concerned, by the competent authority of the country,

2.

in the case of the casuals of the municipalities, from the place responsible for the location of the town,

3.

in the case of the joint accident insurance funds for the country and municipal sector

a)

for the national area of the competent authority according to the country's law,

b)

for the municipal sector, where only one municipality is involved in the accident insurance funds, from the authority responsible for the location of the local authority,

4.

at the accident insurance company Post and Telekom from the Federal Ministry of Finance.

Where the self-governing body only includes an employer ' s representative, it shall have the same number of votes as the representatives of the insured persons, but shall not be able to vote any more in the case of a vote than the representatives of the insured persons present. . The ratio of the number of votes of the national representatives to the number of votes of the representatives of the municipal sector in the case of the casuals referred to in point 3 shall be equal to the ratio of the total number of votes cast to those two areas, in accordance with the following: § 2 (1) (1), (1), (2) and (8) of the Seventh Book of Insured Persons in the penultimate calendar year before the election; the details shall be determined by the Statutes. (3) The self-governing bodies of the Social Security for Agriculture, Forestry and Horticulture shall act in accordance with Health insurance matters for farmers and old-age pensions Farmers shall not include the representatives of the self-employed persons who are not insured in the insurance concerned and who do not belong to the agents referred to in Article 51 (4), as well as the representatives of the employees. The substitutes who are insured in the insurance in question shall replace the non-cooperating representatives of the self-employed persons; if such substitutes are not available in sufficient numbers, the list of substitutes under section 60 shall be replaced by the following: (3a) The Federal Ministry of Labour and Social Affairs and the Federal Ministry of Food, Agriculture and Consumer Protection are members of the self-governing bodies of the social security system for agriculture, forestry and horticulture with an advisory capacity Vote; for the Federal Ministry of Labour and Social Affairs this applies (4) Health insurance funds according to § 35a may be made up of the composition of the Board of Directors, in particular the number of employers and employers who are members of the Board of Directors, and Representatives of the insurance companies and the number and distribution of votes, in their statutes, by a majority of more than three-quarters of the voting members shall, by way of derogation from paragraphs 1 and 2, govern the following parliamentary term. At least half of the Board of Directors must consist of representatives of the insured persons. In the case of the association of sickness funds, the members of the Board of Directors of the sickness funds concerned may, in accordance with the provisions of the first and second sentences of the first sentence, also apply the composition of the Board of Directors of the new health insurance fund to the current health insurance fund. The representatives ' meetings of the regional institutions of the statutory pension insurance and the Deutsche Rentenversicherung Knappschaft-Bahn-See will elect two members from their self-administration to the Federal Council of Representatives. the Deutsche Rentenversicherung Bund. The elected representatives must belong to one half of the group of insured persons and the group of employers. The other members of the Federal Supervisory Board of the Deutsche Rentenversicherung Bund are elected by the insured persons and employers of the German Pension Insurance Association; their number is determined by the statutes and may be the number 30 do not exceed. The representative meeting of the Deutsche Rentenversicherung Bund (German Pension Insurance Association) includes the members designated by the election of the insured persons and employers of the German Pension Insurance Association. (6) The Federal Executive Board of the German Pension Insurance Association consists of the Federal Government of Germany. 22 members. Twelve members, on a proposal from the representatives of the regional institutions, eight members on a proposal from the representatives of the German Pension Fund (Deutsche Rentenversicherung) elected pursuant to paragraph 5, third sentence, and two members on a proposal from the representatives of the German Pension insurance Knappschaft-Bahn-See elected. The elected representatives must belong to one half of the group of insured persons and the group of employers. The Executive Board of the Deutsche Rentenversicherung Bund shall include the members of the Federal Executive Board of the German Pension Insurance Association, which shall, on a proposal from the representatives of the Deutsche Rentenversicherung Bund, elected in accordance with the third sentence of paragraph 5, determine the federal government. (7) In the case of the Federal and Railways accident insurance, employers ' representatives with the same number of votes as the representatives of the insured persons are members of the self-governing bodies. The employers ' representatives are appointed by the Federal Ministry of Labour and Social Affairs on a proposal of the Federal Ministry of Transport, Building and Urban Development, the Federal Ministry of the Interior, the Federal Ministry of Finance, the Federal Ministry of Finance Defence, the Federal Ministry of Labour and Social Affairs and the Federal Employment Agency. The employers 'representatives appointed on a proposal from the Federal Ministry of Transport, Building and Urban Development have a share of 40 per cent of the number of votes of the employers' representatives in the self-governing bodies. The statutes shall be regulated in detail. Unofficial table of contents

Section 45 Social security elections

(1) The elections are either general elections or elections in special cases. General elections are the regular and uniform elections in the whole electoral area. Elections in special cases are elections to the institutions of newly created insurance institutions and elections, which are required because an election has been declared invalid (repeat elections). (2) The elections are free and secret; the elections shall apply. Principles of proportional representation. The election result shall be determined in accordance with the maximum payment method d' Hondt. Only lists of proposals which have received at least five of the hundreds of valid votes cast shall be taken into account. Unofficial table of contents

Section 46 Election of the Representative Assembly

(1) The insured persons and the employers shall elect the representatives of their groups to the representative assembly separately on the basis of lists of proposals; the same shall apply to the social security system for agriculture, forestry and horticulture for the self-employed without a foreign workforce. (2) If only one list of proposals is admitted from a group, or if there are no more candidates nominated on a number of proposals lists, the proposed nominations shall be deemed to be selected. (3) Is a Election to the representative assembly did not come about or is not the , the Management Board shall immediately inform the Supervisory Authority of the number of members elected or no substitute has been appointed. It shall appoint the members and the alternates from the number of eligible persons. In the case of newly established insurance institutions, the notification obligation shall be subject to the election committee. Unofficial table of contents

§ 47 Group membership

(1) belong to the group of insured persons

1.

in the case of sickness funds, the members of the health insurance fund and the members of the respective care fund,

2.

in the case of accident insurance institutions, insured persons who regularly carry out insurance-based activities at least 20 hours a month and the pensioners who are insured by the group of insured persons immediately before the have been a member of the insured person;

3.

in the case of pension insurance institutions, those insured persons who have received or applied for an insurance number, and the pensioners.

(2) To the group of employers belong

1.

persons who regularly employ at least one employee who is liable to the insurance institution; this does not apply to persons who belong to the group of insured persons with the same insurance institution and only one worker in the budget,

2.

in the case of accident insurance institutions, the insured self-employed persons and their insured spouses, in so far as paragraph 3 does not determine any deviation, and the pensioners who are the employer of the group of employers immediately prior to leaving the have listened to insured activities,

3.

in the case of the fire brigade casuals, the municipalities and the municipal associations are also responsible.

(3) The group of self-employed persons without a foreign labour force is part of the social security system for agriculture, forestry and horticulture.

1.

the insured self-employed persons without a foreign labour force and their insured spouses; this does not apply to persons who have been insured in the agricultural or forestry sector for twenty-six weeks in the last twelve months;

2.

the pensioners who have been a member of the group of self-employed persons without a foreign worker immediately prior to leaving the insured activity.

(4) If, at the same time, those who fulfil the conditions of belonging to the groups of the insured persons and of the employers or of the self-employed persons without a foreign labour force of the same insurance institution shall be deemed to be the group of the employers or the group. the self-employed persons without a foreign labour force. (5) The pensioner is a pensioner within the meaning of the rules on self-government, who receives a pension from his own insurance company from the respective insurance institution. Unofficial table of contents

Section 48 List of proposals

(1) The right to submit proposals for proposals shall have

1.

trade unions and other self-employed workers 'associations with social or professional-policy purpose (other workers' associations) and their associations,

2.

Associations of employers and their associations,

3.

for the group of self-employed persons without a foreign labour force professional associations of agriculture and their associations and for the group of members of the voluntary insurance scheme insured with the institutions of the statutory accident insurance Fire brigade of the state fire-fighting associations,

4.

Insured persons, self-employed persons without a foreign labour force and employers (free lists).

Associations of organizations eligible for proposals shall only have the right to submit proposals for proposals if all or at least three of their member organisations eligible for proposals do not have to submit a list of proposals. (2) Lists of insured persons and self-employed persons without a foreign labour force must be provided with an insurance institution with

up to 150 insured persons of	5 persons,
151 to 1 000 insured persons	10 people,
1 001 to 5 000 insured persons	15 people,
From 5 001 to 10 000 insured persons	20 people,
From 10 001 to 50 000 insured persons	30 people,
From 50 001 to 100 000 insured persons	100 people,
100 001 to 500 000 insured persons	250 people,
From 500 001 to 1 000 000 insured by	500 people,
1 000 001 to 3 000 000 insured by	1 000 persons,
More than 3 000 000 insured persons	2 000 persons

signed. The number of insured persons referred to in the first sentence shall be 31 December of the second calendar year prior to the calendar year of the election tender. (3) The person who is entitled to sign a list of proposals referred to in paragraph 2 shall be persons who shall be entitled to the Elective tendering to fulfill the requirements of the right to vote in accordance with § 50 or the eligibility according to § 51 (1) sentence 2. Of the total number of signatories, no more than twenty-five from the hundred may belong to the group of persons who is not eligible pursuant to Article 51 (6) (5) and (6). (4) The provisions of paragraphs 2 and 3 shall apply to lists of proposals referred to in the first sentence of paragraph 1 of paragraph 1 as well as their associations. This does not apply if the

1.

have been represented in the representative assembly without interruption since the previous election with at least one representative; or

2.

in the previous election of a Community list, and at least one representative of that Community list has since been uninterrupted by the representative assembly; or

3.

have submitted a list of proposals or a Community list in the previous election, and shall not, therefore, be part of the representative assembly with at least one representative, since the representative or representatives shall, on the basis of a Association had not been appointed as a member.

If two or more workers 'associations are joined by a new association of employees, paragraphs 2 and 3 shall not apply if, since the last election, only one of the former employees' associations has been uninterrupted in the (5) In the case of employers 'lists of proposals, paragraphs 2 and 3, lists of employers' associations as well as their associations, paragraph 4 shall apply mutaly. The signatories of a list of proposals must have together the number of votes corresponding to the minimum numbers (Article 49 (2)). (6) The list of proposals may be as members of the self-governing bodies and their alternates of three Persons only contain one representative (§ 51 paragraph 4 sentence 1). The order of the deputies shall be determined in such a way that only one third substitute belongs to the officers. (7) A combination of a number of proposals for proposals on a list of proposals and a connection of several lists of proposals shall be admissible. Linked lists shall be considered as a list in the determination of the result of the election in relation to the other lists. Unofficial table of contents

Section 48a of the proposals for the right of the employees ' associations

(1) Employees ' associations shall have the right to submit proposals for proposals only if they fulfil the conditions of employment of the trade union property or, if they are in accordance with the overall picture of the actual situation, the extent and strength of their organisation, the number of their members, their activities and their emergence in the public sphere, provide sufficient assurance as to the seriousness and permanence of their social or economic activities, or Mr President, and the support of those on their proposal, elected organ members and the oldest insured persons. Social or professional activity must not be restricted to the submission of lists of proposals relating to social security elections, but must also be an independent task of the employees ' association, the realisation of social and social security. (2) The name and the short description of an association of employees may not be appropriate, a mistake about the nature, scope and nature of the work. To bring about the purpose of the association. In the Association of Employees, only employees and, if a particular group of persons is mentioned in the name of the Association of Employees, only employees belonging to this group of persons may have decisive influence. (3) Association of employees of more than twenty-five from the hundred employees of the insurance institution whose board of directors has a percentage of votes of more than twenty-five of the hundred, or in which they do not in any other way has been given insignificant influence, is not eligible for proposal. (4) The From the beginning of the calendar year prior to the calendar year of the election tender, employees ' association must have a number of members with a number of contributing members, which corresponds to at least half of the number of signatures required in accordance with section 48 (2). The actual amount of contributions must enable the association of employees to pursue their association activities in a sustainable way and to pursue the purpose of association. (5) The articles of association of the employees ' association must contain provisions on:

1.

the name, seat and purpose of the association;

2.

Entry and exit of members,

3.

Rights and duties of Members,

4.

the composition and powers of the Management Board and the other institutions,

5.

Prerequisite, form and time limit for the convening of the General Assembly, activity report and financial reporting by the Executive Board as well as the arrival and appraisal of the decisions.

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§ 48b Order procedure

(1) If an association is entitled to an association of employees, it shall be determined beforehand in the case of associations in which there is not an uninterrupted representation in accordance with section 48 (4). The application for a determination shall be submitted to the election committee of the insurance institution by 28 February of the year preceding the election year. (2) The Electoral Committee may grant the applicant a time limit to supplement its application with the exclusive Effect. The decision is to be taken within three months of the end of the application period. (3) The applicant and the persons and associations entitled to challenge the decision pursuant to § 57 (2) may be subject to the decision of the Electoral Committee within of two weeks of appeal. Paragraph 2 shall apply mutas to the appeal procedure. Unofficial table of contents

Section 48c Determination of the general right of proposal

(1) Employees ' associations which satisfy the requirements of the right of proposal for all insurance institutions and which make it credible that they are to submit proposals for proposals to at least five insurance institutions can make the determination request their general right of proposal from the Federal Electoral Officer. The determination of the general right of proposal has the effect of a determination in accordance with § 48b (1) sentence 1. (2) The application for a determination must be made by 2 January of the year preceding the election year. The Federal Returning Officer may only determine the general right of proposal if this is possible without a time-consuming investigation. The decision shall be taken no later than 31 January and shall be notified immediately to the applicant. The Federal Returnable Officer has the names of the employees ' associations whose general right of proposal has been determined to be published in the Federal Gazette at the end of the decision-making period. (3) Against the determination of the general The persons and associations entitled to exercise the rights under § 57 (2) may lodge a complaint in the Federal Gazette no later than two weeks after they have been published. Section 48b (2) shall apply in accordance with the appeal procedure. If the decision of the Federal Electoral Officer is annulled in the appeal proceedings, § 48b shall apply with the proviso that the application for a determination shall be made within one month of the announcement of the decision of appeal. The rejection of the determination of the general right of proposal shall be indisputable. Unofficial table of contents

§ 49 Number of votes

(1) Each insured person shall have one vote. (2) The right to vote of a person entitled to vote, which belongs to the group of employers, shall be determined according to the number of persons employed by the insurance institution on the date of the right to vote (Section 50 (1)). Persons responsible for insurance and persons entitled to vote. He has

0 to 20 insured a vote,

21 to 50 insured two votes,

51 to 100 insured three votes and

each further 1 to 100 insured another vote up to the maximum number of twenty votes. For the right to vote of the employer in the case of a regional institution of the statutory pension insurance, it is not important for which regional institution of the statutory pension insurance the insured persons are entitled to vote. (3) Municipal accident insurance associations, the joint accident insurance funds and the fire brigade accident insurance funds have one vote for each of the 1 000 inhabitants, counties one vote per 10 000 inhabitants, county associations and landscape associations one vote per 100 000 inhabitants. The last date before the date of the right to vote (§ 50 (1)) must be based on the number of inhabitants published and updated by the national authority responsible for the statistics. (4) The statutes may be used for grading and the maximum number of persons who have received the right to vote. Decide by way of derogation from paragraphs 2 and 3. Unofficial table of contents

§ 50 Electoral Law

(1) Who is entitled to vote on the day specified in the election tender (deadline for the right to vote)

1.

in the case of the insurance institution, one of the groups from whose representatives the self-governing bodies of the insurance institution are composed,

2.

has completed the sixteenth year of life,

3.

an apartment in a Member State of the European Union, a State Party to the Agreement on the European Economic Area or Switzerland, or habitually or regularly employs or regularly operates there.

Persons entitled to vote who have their residence or habitual residence outside the scope of this Code may participate in the Pension and Accident Insurance in the election only if they are in the period between the 107. and the 37. Make an application for participation in the election day before the election day. In the pension insurance scheme, an insured person is entitled to vote in the institution which leads his insurance account, a pensioner with the institution who provides the pension. (2) The right to vote is not the one who is entitled to vote in accordance with § 13 of the Federal Elections Act (Bundeswahlgesetz). (3) The Articles of Association may stipulate that the person who did not pay contributions due to the right to vote on the date on which the election was held shall not be entitled to vote. (4) Instead of an employer not entitled to vote in accordance with paragraphs 1 and 2 may be a legal representative or, if such a representative does not exist, a Managing director or authorized manager shall exercise the right to vote; paragraphs 1 and 2 shall apply accordingly. Unofficial table of contents

§ 51 Selectability

(1) It is possible to select who on the day of the election tender (deadline for eligibility)

1.

in the case of the insurance institution, one of the groups from whose representatives the self-governing bodies of the insurance institution are composed,

2.

reached the age of age with which, according to § 2 of the Civil Code, the age of majority is reached,

3.

has the right to vote in the German Bundestag or has held an apartment in the territory of the Federal Republic of Germany for at least six years, otherwise habituates or is regularly employed or active in the territory of the Federal Republic of Germany,

4.

an apartment in the district of the insurance carrier or in a place not more than one hundred kilometres from the border of which it is situated within the scope of this code, or is usually held there or in the district of the Insurance carrier is regularly employed or active.

In the pension insurance scheme, § 50 (1) sentence 3 shall apply accordingly; if the regional institution responsible for this is not eligible for the statutory pension insurance pursuant to the first sentence of 1 (4), the regional institution of the statutory pension insurance shall be eligible to choose the statutory pension insurance. Pension insurance, in the area of which he or she is responsible for his home or his habitual residence. In the cases referred to in paragraphs 2 to 5, the third sentence of sentence 1 shall also apply also in the cases referred to in paragraphs 2, 4 and 5. (2) The representative of the employer shall also be a legal representative, managing director or authorized representative. Manager of an employer. (3) Eligible as an insured person is who is insured or pensioner and has his/her home or his/her habitual residence in the insurance sector. (4) Other persons are also eligible if they are as representatives of the insured persons of the trade unions or of the other employees ' associations or their associations, as representatives of employers by associations of employers or their associations, as representatives of the self-employed persons without external workers from the professional associations of agriculture or their associations (commissioners). Of the total number of members of a group in a self-governing body, no more than one third may belong to the representative; however, each self-governing body may belong to one representative per group. A deviation from the second sentence, which results from the representation of an organ member, is permissible. (5) In the case of the professional association for transport and transport, the representatives of the insured persons can also choose persons who are responsible for at least five For years as seafarers to the professional association for transport and transport, he was still in a closer relationship with the sea voyage and are not entrepreneurs. (5a) Who after the reference date for the eligibility of his group membership is lost because of unemployment, does not lose its eligibility until At the end of the term of office. (6) Dialable is not who

1.

is excluded from the right to vote in accordance with Section 13 of the Federal Elections Act,

2.

does not have the capacity to hold public office and to obtain rights from public elections on the basis of a judge's ruling;

3.

in an asset default,

4.

has been dismissed since the last elections due to gross violation of his duties pursuant to Article 59 (3) of his Office,

5.

a)

as an official, employee or worker with the insurance institution,

b)

as a senior official or employee of an authority which has supervisory rights to the insurance institution, or

c)

as another official or employee of such an authority in the field of social security

is busy,

6.

a)

regularly for the insurance institution or in the context of a contract concluded with it, or

b)

in the offices of the Deutsche Rentenversicherung Knappschaft-Bahn-See in companies insured under scarce conditions

is active.

(7) The statutes may stipulate that it is not possible to choose who has not paid any contributions due on the day of the expulsion. (8) As an insured person's oldest, it is not possible to choose who is admitted to business-related errands of foreign legal matters. Unofficial table of contents

Section 52 Election of the Executive Board

(1) The representatives of the insured persons and the employer in the representative assembly shall, on the basis of lists of proposals, elect separately the representatives of their group to the Board of Directors; the same shall apply to the social security insurance for agriculture, forestry and Gardening for the self-employed without a foreign labour force. (2) The list of proposals must be signed by two members of the group of representatives for which they are to be considered. (3) § 45 (2), § 46 (2) and 3 (1) and (2), § 48 Paragraph 7 and § 51 shall apply mutas. (4) The members of the Federal Executive Board of the German Pension insurance The federal government is elected according to § 64 (4). Unofficial table of contents

Section 53 Electoral bodies

(1) Electoral bodies, electoral committees and electoral boards shall be appointed as electoral bodies in order to conduct the elections. The members of the electoral bodies and the persons who are awarded in the determination of the election result (electoral helpers) perform their duties on a voluntary basis. (2) The Federal Electoral Officer and his deputy will be appointed by the Federal Ministry of Labour. and social affairs, the Land Electoral Representatives and their deputits from the top administrative authorities of the countries responsible for social security. The Federal Returnable Officer is responsible for the general tasks and the conduct of the elections to the self-governing bodies of the federal direct insurance institutions, the Land Election Officer, the conduct of the elections to the Federal Electoral Commission. (3) The Federal Electoral Officer may issue directives for individual branches of the insurance policy to ensure that the elections are carried out in a uniform manner. (4) The Electoral Officer and their deputits shall be entitled to persuade themselves on the spot, that the electoral offices are set up in accordance with the rules of the electoral system and that the provisions of this law and the electoral rules are adopted in accordance with the electoral process and in the determination of the outcome of the election. Unofficial table of contents

Section 54 Implementation of the election

(1) Voting entitled to vote by letter of vote. (2) As far as election documents are not sent but handed out, the employer or the other person responsible for handing out the electoral documents shall have to take the necessary steps to ensure that the Eligible voters shall be able to label their ballot papers unobserved and close them in the envelopes. If more than 300 voting documents are to be handed out in one place, special rooms should be set up for this purpose, in which the delivery of the postal ballot letters is also to be made possible. The employer or the other person responsible for the issue of the election documents shall ensure that any influence on the bodies to be held in the rooms for the vote and in the area of the bodies to be provided in accordance with the first sentence for the purpose of safeguarding the secrecy of the election shall be borne by the employer. Persons entitled to vote by word, sound, writing or image. (3) The day until the election letters must be received by the insurance institutions (election day), must be determined uniformly by the Federal Returnable Officer for all insurance institutions, (4) Electoral letters may be provided by the senders at the Deutsche Post AG shall be admitted free of charge if they are in official ballot envelopes. Unofficial table of contents

Section 55 Electoral documents and participation of employers

(1) The persons entitled to vote shall vote with the voting documents handed out to them. (2) Obliged to issue electoral documents and to hand them out to the persons entitled to vote, shall be
the insurance institutions,
the employers, in agreement with the works council,
municipal administrations,
the services of the federal and state governments, and
The Federal Employment Agency (Bundesagentur für Arbeit-Bundesagentur für Arbeit). (3) According to Article 56 of the regulation, the employers of the accident insurance institutions are required to issue the voting documents in place of the employers. The employers shall provide the accident insurance institutions with the information necessary for this purpose. . Unofficial table of contents

§ 56 Electoral Regulations

The Federal Ministry of Labour and Social Affairs, with the consent of the Federal Council, shall adopt the electoral system required for the conduct of the elections by means of a legal regulation. It shall, in particular, adopt rules on

1.

the appointment of the electoral officers, the formation of electoral committees and the election lines, and the powers, quorum and procedures of the electoral bodies;

2.

the compensation of the electoral officers, the members of the electoral committees, the members of the electoral boards and the election advisers,

3.

the preparation of the elections, including the provision of information to the persons entitled to vote on the purpose and conduct of the electoral process, and of the lists of proposals approved for election,

4.

the date of the elections,

5.

the determination of the right of proposal, the particulars and documents to be submitted or submitted for the purpose of determining the right to the proposal, the submission, the content and the form of the list of proposals and the documents accompanying them, their examination, the elimination of defects and their authorisation and disclosure and the appeal against decisions of the electoral bodies;

6.

listing, listing, and withdrawal of lists of proposals,

7.

the electoral districts as well as the electoral districts and their establishment,

8.

the issuing and handing out of electoral documents;

9.

the form and content of the electoral documents;

10.

the vote,

11.

the postal ballot,

12.

the identification and identification of the results of the election and its disclosure, and the notification of the elected,

13.

the elections in special cases,

14.

the cost of the elections and a cost compensation.

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Section 57 Legal remedies in the electoral procedure

(1) In the case of decisions and measures directly related to the electoral procedure, only the legal remedies provided for in this provision, in § 48b (3), § 48c (3) sentence 1 and in the electoral regulations are admissible. (2) The provisions of § 48 (1) (3) The action may be levied as soon as it is made public that: (a) the person concerned is the person who has been appointed to the public; an election act does not take place, or as soon as an election result has been made public has been made. The action shall be brought at the latest one month after the date of the public announcement of the final result of the vote at the social court responsible for the seat of the insurance institution. (4) The action is inadmissible to the extent that no use has been made of the right to appeal against a decision of the Electoral Committee. (5) During the electoral process, the Court of First Instance on request shall take an injunction if there is an electoral violation which would result in the election being declared invalid in the election appeal proceedings. (6) If the court has taken a decision pursuant to Section 131 (4) of the The Social Court Act may, upon request, be subject to an injunction with regard to: (7) Decisions taken by a self-governing body until the date of a decision pursuant to Section 131 (4) of the Social Justice Act shall remain effective. Unofficial table of contents

Section 58 Term of office

(1) The candidates elected shall become members of the self-governing body on the day on which the first meeting of the institution takes place. The newly elected representative assembly shall meet at the latest five months after the election day. (2) The term of office of the members of the self-governing bodies shall be six years; however, it shall expire irrespective of the date of the election with the meeting of the members of the self-governing bodies. the next general election of newly elected self-governing bodies. Re-election is allowed. Unofficial table of contents

Section 59 Loss of membership

(1) The membership of a self-governing body ends prematurely

1.

by death,

2.

by the acquisition of membership of another self-governing body, if the simultaneous membership of the two self-governing bodies is excluded,

3.

with the entry into force of a decision in accordance with paragraph 2 or 3.

(2) The Board of Management shall release a member of a self-governing body by decision from his office if there is an important reason or if the conditions of eligibility have not been in advance or have subsequently fallen away. (3) If a member of a self-governing body violates his or her duties, the Board of Management shall inform the Member of the Board of Directors of the Board of Directors of the Board of Directors. decision of his office. The Executive Board may order the immediate enforcement of the decision; the order shall have the effect that the Member may not exercise his duties. (4) Subject to a decision pursuant to paragraph 2 or 3 a member of the representative assembly, he shall require the Approval of the Chairman of the Representative Assembly. If the Chairman does not agree or does the decision concern himself, the representative assembly decides. (5) For deputy members of the self-governing bodies, paragraphs 1 to 4 shall apply accordingly. (6) Ends membership in a The self-governing body shall replace the Member with a substitute until the institution has been supplemented. Unofficial table of contents

Section 60 Supplement to the self-governing bodies

(1) Preprematurely, divorce members or deputy members of a self-governing body, the Chairman of the Executive Board shall immediately call on the body which has submitted the list of proposals (list carrier) to: within two months of his successor. If there are sufficient numbers in a list and if the list carrier does not consider it necessary for further substitutes, the Board of Management may allow a supplement to be waited if the second sentence of Article 48 (6) of the list is to be added to the list. (1a) Scheiden of the regional institutions or the German Pension Insurance Knappschaft-Bahn-See elected members or deputy members of the Federal Supervisory Board of the German Pension Insurance Federal Executive Committee, calls on the chairperson of the federal board to the respective regional authorities or the Deutsche Rentenversicherung Knappschaft-Bahn-See (Deutsche Rentenversicherung Knappschaft-Bahn-See) to immediately choose successor A divorce from the regional institutions or the Deutsche Rentenversicherung Knappschaft-Bahn-See proposed members or deputy members of the Federal Executive Board of the German Pension Insurance Association, calls on the Chairman of the German Pension Fund Federal Board of Management The right to propose immediate successors to the election. The statutes shall be regulated in detail. Paragraph 2, paragraph 3, second sentence, paragraphs 4 and 5 shall apply accordingly. (2) In the case of a proposed successor, the Chair of the Management Board shall invite the list-holder to enter within one month. (3) In the event of a timely appointment as a successor to the representative assembly, the Executive Board shall, after hearing the Chairman of the Representative Assembly, make the necessary conditions for eligibility for eligibility by decision that the proposal is deemed to have been chosen, and notifies the new Member, the Chairman of the Representative Assembly, the Listbearer, the Supervisory Authority, and the Election Officer. If, within the period laid down in paragraphs 1 and 2, no successor is proposed to the Management Board which fulfils the conditions of eligibility, the Supervisory Authority shall convene the successor from the number of eligible voters. (4) A timely as The Chairman of the Board of Management shall inform all the members of the Group in the Assembly of Representatives, who shall inform the President of the Board of Executive Directors, of the conditions of eligibility for eligibility for eligibility for the appointment of the Executive Board. selected, and points out that the proposal is deemed to have been chosen, if no other proposal is received by the Management Board within one month. After the end of a month, the first sentence of paragraph 3 shall apply accordingly. If, within the period laid down in paragraphs 1 and 2, no successor is proposed to the Management Board who fulfils the eligibility requirements, or if another proposal is submitted to it within the period referred to in the first sentence, all the following shall be submitted: Members of the relevant group of the Executive Board and their alternates according to § 52 are to be reelected. (5) § 46 (3) sentence 1 and 2 as well as § § 51 and 57 apply accordingly. The date of the invitation to tender referred to in Article 51 (1) shall be replaced by the date of the invitation to tender referred to in the first sentence of paragraph 1. Unofficial table of contents

Section 61 Election of the oldest and the persons of the confidence

(1) § § 52, 56 to 60 and 62 (4) shall apply mutas to the choice of the oldest and the persons of the insured person, insofar as the statutes do not determine any deviating. The list of proposals shall be based on proposals from the organizations and groups of voters who are entitled to submit proposals for the election of the members of the representative assembly. (2) The Deputy of the Elders of the Insurance and the trust shall be governed by the statutes. The statutes may regulate the succession of prematurely outgoing insured persons and persons of confidence by way of derogation from § 60. Unofficial table of contents

Section 62 Chairperson of the self-governing bodies

(1) The self-governing bodies shall elect from their midst a chairman and a vice-chairman, and in the case of the social security system for agriculture, forestry and horticulture, a first and a second vice-chairman. The chairman and the vice-chairpersons must, with the exception of the replacement coffers, belong to different groups. (2) In two ballots, no member holds the majority of the statutory number of members, is elected, who in the third party is elected Ballot the majority of votes are united. If the number of votes is equal, the members who reach the number of votes shall be deemed to have chosen to be in the chair, with alternate alternation, for one year in alternation. Where more than the prescribed number of persons is deemed to be chosen, the lot shall be decided; the same shall apply in the order. In the election of the Chairperson and the Vice-Chairman of the Federal Supervisory Board and the Federal Executive Board of the German Pension Insurance Association, a majority in accordance with § 64 of the first two ballots shall apply in the first two ballots by way of derogation from the first sentence of sentence 1. (3) The Statutes may stipulate that the representatives of the individual groups shall be chaired alternately for at least one year. In the case of social insurance for agriculture, forestry and horticulture, the representatives of the various groups shall be chaired alternately for at least one year during their term of office; the same shall apply to the alternation. The representatives of two groups may agree that one of the representatives shall be chaired by one of the representatives for the duration of the chairmanship of the representatives of the representatives of the representatives. (4) The members of the self-governing bodies elected as chairpersons or vice-chairpersons acquire their office by declaring that they accept the election. (5) Close the facts of the members ' trust of a self-governing body for the administration of a chairman or vice-chairman, the institution may convene the institution by a majority of two-thirds of its statutes. In the event of a chairman or vice-chairperson leaving his/her own request, the term of office shall end with a new election. (6) A successor shall be elected for a chairperson or vice-chairperson, retiring in accordance with paragraph 5. A successor to the self-governing body shall be elected for a chairperson or vice-chairperson leaving the office in accordance with § 59. Unofficial table of contents

§ 63 Consultation

(1) Each self-governing body shall adopt its own rules of procedure. (2) The self-governing bodies shall be convened by their chairpersons as required. They must be convened if one third of the members request it. (3) The meetings of the Executive Board are not public. The meetings of the representatives ' meeting shall be public insofar as they do not deal with the personnel matters of the insurance carrier, property transactions or facts in need of confidentiality (§ 35 of the First Book). In the case of further counseling points, the public cannot be excluded from the public sitting; the decision shall be announced in a public meeting. (3a) A member of a self-governing body shall not be allowed to take part in the deliberations and votes. be present when personal data of a worker is disclosed to him in the course of a service or employment relationship or if the member of the self-governing body is a member of the staff administration of the holding to which the worker belongs. In particular, no knowledge of such data may be provided to these persons in the preparation of a consultation. Personal data within the meaning of sentences 1 and 2 shall be

1.

the data referred to in Article 76 (1) of the Tenth Book; and

2.

other data, insofar as there is reason to believe that the information provided by the said persons is likely to affect the interests of the worker who are worthy of protection.

(4) A member of a self-governing body shall not be present in the deliberations and votes where a decision is taken by himself, by a person close to him (Section 383 (1) (1) to (3) of the Code of Civil Procedure) or by a person who is represented by him or her. Person can bring an immediate advantage or disadvantage. Sentence 1 shall not apply if the member is involved only as a member of a group of persons whose common interests are affected by the matter. (5) The Board of Management may issue items on the agenda for which essential questions of health , a physician with an advisory capacity in the respective fields of social medicine and social security, who is experienced in a professional manner, is to be moved. Unofficial table of contents

Section 64 Decision-making

(1) In so far as the law or other law governing the insurance institution does not determine any deviation, the self-governing bodies shall have a quorum if all the members are duly charged and the majority of the members are present. and voting rights. If a self-governing body is not quorum, the chairman may order that, at the next sitting on the subject of the vote, it may also be decided if the majority of the first sentence does not exist; this shall be the case in question: (2) The decisions shall be taken by a majority of the votes cast, in so far as the law or other law does not determine any deviation. In the event of a tie, the vote shall be repeated after renewed deliberation; if the vote is renewed, the request shall be deemed rejected. (3) The Board of Management may, in urgent cases, vote in writing without a meeting. The representative assembly may vote in writing, provided that the statutes allow it. If one fifth of the members of the self-governing body contradicts the written vote, the matter shall be discussed and voted on in the next meeting. (4) Decisions of the Federal Assembly and the Federal Executive Board the Deutsche Rentenversicherung Bund in principle and cross-sectional tasks and in common matters the institution of the pension insurance shall be subject to the majority of at least two-thirds of all weighted votes of the statutory pension Number of members hit. In the case of decisions of the Federal Assembly and the Federal Council, the votes of the regional authorities with a total of 55 of the hundred and that of the Bundestag are weighted by a total of 45 per hundred. In the Federal Council of representatives, the weighting within the regional institutions and within the Bundestag shall be based on the number of insured persons of the individual institutions. In the Federal State of the Interior, the same applies within the Bundestag. The statutes shall be governed by the details of the weighting of votes as set out in the first and fourth sentences. Unofficial table of contents

Section 65 Separate vote

(1) In the self-governing bodies of the social security system for agriculture, forestry and horticulture, a majority in the groups of insured persons, the self-employed without a foreign labour force and the employer is required for decision-making in respect of the decision-making process.

1.

the choice of the managing director and his deputy,

2.

the employment, promotion, dismissal and dismissal of the employees under the service order in a position of remuneration, which is the office of grade A 12 of the Bundesbesoldungsordnung (Bundesbesoldung ordnung) or a higher who is comparable to a grade,

3.

the recruitment, the hearing and the dismissal of the employees of the 12 or higher pay group,

4.

the decision on the budget;

5.

the staffing of committees,

6.

the decision on the accident prevention rules.

(2) The applicant shall, at the request of the applicant, be re-ordinated within three weeks of a rejected application. Unofficial table of contents

Section 66 Erletions Committees

(1) The self-governing bodies may delegate the execution of individual tasks, with the exception of law-making, committees. Up to half of the members of each group may also be appointed to deputiate members of the institution. The institutions may, by way of derogation from § 43 (2), regulate the substitutes for the members of the committee. (2) In the case of deliberation and voting, § § 63 and 64 shall apply accordingly.

Third Title
Budgetary and accounting

Unofficial table of contents

Section 67 Establiting the budget

(1) For each calendar year (financial year), the insurance institutions shall set up a budget which shall cover all the expenditure likely to be incurred in the financial year and the commitment appropriations that are likely to be required, and all the appropriations for the financial year. (2) In the budget, the posts for the officials and the staff of the insurance institutions are to be provided in accordance with grades; for the other employees of the insurance institutions, the To explain budget estimates according to remuneration and pay groups. Unofficial table of contents

Section 68 meaning and effect of the budget

(1) The budget shall be used to determine the appropriations which are likely to be necessary for the performance of the tasks of the insurance institution during the financial year. It is the basis for budgetary and economic management and ensures that, in particular, the expenditure required by law can be made in good time. (2) The budget does not cover claims or liabilities. is still unfounded. Unofficial table of contents

§ 69 Compensation, economy and economy, cost and benefit calculation, determination of personnel requirements

(1) The budget shall be in balance in revenue and expenditure. (2) In drawing up and implementing the budget, the insurance institution shall ensure that it is responsible for the tasks assigned to it, taking into account the principles of the (3) It is possible to carry out appropriate economic studies for all financial measures. (4) A cost and benefit account should be introduced in appropriate areas. (5) The institutions of the Sickness and pension insurance, the professional associations of professional associations, the Public accident insurance institutions and social insurance for agriculture, forestry and horticulture carry out benchmarking in appropriate areas. (6) Social insurance institutions are only allowed to issue posts and posts, in so far as they are justified by the application of appropriate and recognised methods of identification of personnel requirements. The need for the posts and posts in the budget shall be subject to regular review in the event of a given occasion. Unofficial table of contents

Section 70 Budget

(1) The budget shall be drawn up by the Management Board. (2) The budget of the holders of the accident insurance shall be submitted to the supervisory authority before the beginning of the calendar year for which it is to apply. (2a) The budget of the Accident Insurance post and Telekom shall require the approval of the Federal Ministry of Finance; the budget shall be determined in sufficient time for it to be submitted to the authorising body at the latest on 1 December before the beginning of the calendar year for which it is to apply; can be. The authorising body may also refuse authorisation for individual approaches if the budget is in breach of law or other law applicable to the insurance institution or if the performance of the insurance carrier is to be fulfilled. (3) The regional institutions of the statutory pension insurance have the budget established by the Management Board at the latest on the first day of the year. The Supervisory Authority shall be submitted to the Supervisory Authority on its own account before the beginning of the calendar year for which it is to apply. The supervisory authority may objected to the budget or individual approaches within six weeks of submission, in so far as the law or any other law applicable to the insurance institution is in breach of the law or the performance of the Insurance carrier is put at risk for the fulfilment of its obligations. The supervisory authority may also object if the assessment or management measures of the supervising country and in the case of national direct insurance institutions the assessment and management measures of the supervisory authorities of the country's direct insurance institutions are concerned. The special features of the insurance institutions must be taken into account. If the representative assembly does not take into account the complaint in the determination of the budget, the supervisory authority may, in this respect, lift the decision on the determination of the order and determine the budget itself. (4) For the Germans The Federal Pension Fund shall apply paragraph 3 with the proviso that:

1.

instead of the supervisory authority, the federal government is responsible,

2.

the budget is to be submitted no later than 1 September and can be objected to within two months.

In the budget of the Deutsche Rentenversicherung Bund, the revenue and expenditure for principal and cross-cutting tasks and for common matters of the institutions of the pension insurance are shown in a separate annex to the budget. The facility is set up by the Federal Board of Management in accordance with § 64 paragraph 4 and determined by the Federal Council of representatives of the Deutsche Rentenversicherung Bund pursuant to § 64 (4). (5) The institutions of the health insurance and the institutions of the nursing care insurance shall submit the budget drawn up by the Management Board, no later than 1 November, before the beginning of the calendar year for which it is to apply, to the Supervisory Authority if it so requests. At the request of the supervisory authority, the budget shall also be transmitted in a machine-evaluable form. More detailed information on this, in particular on the form and structure of the data message, is agreed by the supervisory authorities with the top association of the health insurance companies. The supervisory authority may object to the budget or individual approaches within one month of submission, in so far as the law or any other law applicable to the institution is infringed, in particular as a result of which the economic the performance of the insurance institution in order to fulfil its obligations. Unofficial table of contents

Section 71 Budget of the Deutsche Rentenversicherung Knappschaft-Bahn-See

(1) The budget of the Deutsche Rentenversicherung Knappschaft-Bahn-See is separate from scarce health insurance, health insurance, pension insurance and general pension insurance . In this case, administrative expenditure of health insurance and general pension insurance is considered to be administrative expenditure of the crunic pension insurance scheme. The vote in accordance with § 220 (3) of the Sixth Book remains unaffected. (2) The health insurance and the general pension insurance cover the administrative expenses of their own institutions (3) The budget shall be subject to the approval of the Federal Government. It should be determined in good time that it can be submitted to the Federal Government by 1 November before the beginning of the calendar year for which it is to apply. This may also refuse authorisation for individual approaches if the budget violates the law or other law governing the insurance institution or if the performance of the Deutsche Rentenversicherung Knappschaft-Bahn-See is in breach of the law. Compliance with their obligations is at risk, or if the assessment or management measures of the Federal Government are not respected in the case of approaches to a crunch or general pension insurance. Unofficial table of contents

Section 71a Budget of the Federal Employment Agency

(1) The budget of the Federal Employment Agency shall be drawn up by the Management Board. The Board of Directors determines the budget. (2) The budget is subject to approval by the Federal Government. (3) The authorisation may also be granted for individual approaches, or may be granted under conditions and subject to conditions, if the Budget for law or other law applicable to the Federal Employment Agency, or not the Federal Government's evaluation and management measures or the principles of the social, economic and financial policy of the Federal Government (4) If the authorisation contains conditions or conditions, the Board of Directors re-adopt the budget. If conditions or conditions are not taken into account, the Administrative Board of the Federal Government has to submit a revised budget for approval; a budget balanced only with liquidity assistance can be submitted by the Federal Ministry for Economic Cooperation and Development (BMI). Work and social affairs in the version approved by the Federal Government itself. Unofficial table of contents

Section 71b Estimation of labour market funds of the Federal Employment Agency

(1) The appropriations for the benefit of active employment promotion, excluding the appropriations for:

1.

the reimbursement of the cost of measures pursuant to section 54 of the Third Book,

2.

the vocational training allowance in accordance with § 57 (2) sentence 2 of the Third Book,

3.

the general benefits for participation in working life in accordance with section 113 (1) (1) of the Third Book,

4.

the grant for the training allowance for severely disabled persons in accordance with § 73 of the Third Book and the inclusion grant in accordance with § 90 (2) to (4) of the Third Book and

5.

Benefits of the sponsoring grant pursuant to § 440 (5) of the Third Book

6.

(dropped)

7.

(dropped)

(2) The appropriations entered in the classification title are to be allocated to the agencies for management work, unless other services are responsible for the tasks of the agency. . The allocation of appropriations shall take account, in particular, of the regional development of employment, the demand for labour, the nature and extent of unemployment, and the evolution of expenditure in the preceding financial year. Agencies for work, which integrate faster and more economically unemployed compared to other agencies for work, are not less favourable to the allocation of funds. (3) The agencies for work provide for each type of work. Measures to encourage employment, taking into account the specificities of the situation and the development of the regional labour market. An appropriate proportion shall be ensured for the promotion of the initiation and inclusion of an employment subject to insurance under the third book (conciliation budget). (4) The appropriations allocated shall be managed in such a way as to ensure that a (5) The expenditure of the classification title shall be transferable only to the next financial year. In the next financial year, the unallocated resources of the agencies for work shall be allocated in addition to the appropriations to which they depart. Commitment appropriations for the following years shall be increased in the same proportion. Unofficial table of contents

Section 71c of the Federal Employment Agency (Bundesagentur für Arbeit)

The funds of the Federal Employment Agency's inclusion title, which are not available until the end of the financial year, will be returned to a resettlement reserve. To the extent that liquidity assistance is provided in accordance with § 364 of the Third Book, a supply to the integration reserve is not effected. The resettlement reserve shall be disburted until the end of the next financial year and shall be used to cover the expenditure of expenditure as set out in Section 71b (5). Unofficial table of contents

Section 71d Budget and cost distribution procedures for social insurance for agriculture, forestry and horticulture

(1) The budget of the social security system for agriculture, forestry and horticulture is separate for the classes of agricultural accident insurance, farmers ' old-age insurance, agricultural health insurance and to set up agricultural care insurance. The budget shall be drawn up in good time by the Management Board to ensure that it is up to 1. (2) The Social Security for Agriculture, Forestry and Horticulture shall ensure that the costs incurred for the performance of tasks shall be submitted to the Supervisory Authority. (2) several or all of the classes of insurance are to be produced by appropriate procedures in accordance with the classes of the agricultural accident insurance, the agricultural health insurance and the farmers ' old age insurance scheme (cost allocation key). (3) The budget and the Cost-sharing keys require the approval of the supervisory authority. The approval is given in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection and the Federal Ministry of Labour and Social Affairs. The supervisory authority may also refuse to approve the budget for individual approaches, in so far as the law or other law applicable to the insurance institution is infringed, the performance of the insurance carrier the performance of its obligations is threatened or the assessment or management measures of the Federal Government are not respected; the special features of the insurance carrier must be taken into consideration. Unofficial table of contents

Section 71e expulsion of the ship safety department in the budget

In the budget of the commercial professional association, which has been entrusted with the carrying out of tasks pursuant to Section 6 of the Maritime Task Act, the revenue and expenditure to be applied for the implementation, in particular the personnel costs, shall be in of a separate list. The budget shall be subject to the approval of the Federal Insurance Office in agreement with the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Transport, Building and Urban Development. Unofficial table of contents

Section 71f-Budget of the Accident Insurance federal and railway

(1) The budget of the accident insurance scheme shall be drawn up in sub-budgets in which those arising under the responsibility of Section 125 (1) of the Seventh Book and in the area of responsibility under Section 125 (2) of the Seventh Book shall be drawn up. Revenue and expenditure are estimated separately. The budget shall be subject to the approval of the Federal Insurance Office. The approval of the partial budget for the area of responsibility under Section 125 (1) of the Seventh Book is carried out in agreement with the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Finance. The approval of the partial budget for the area of responsibility under Section 125 (2) of the Seventh Book is carried out in agreement with the Federal Ministry of Transport, Building and Urban Development. The budget shall be determined in sufficient time to be submitted to the authorising body at the latest on 1 December before the beginning of the calendar year for which it is to apply. The authorising body may also refuse authorisation for individual approaches if the budget is in breach of law or other law applicable to the insurance institution or if the performance of the insurance carrier is to be fulfilled. (2) The responsibility under Section 125 (1) of the Seventh Book (Seventh Book) and the jurisdiction under Section 125 (2) of the Seventh Book (Seventh Book) The seventh book of administrative expenditure to be directly attributed shall be published in the the corresponding sub-budget. The administrative expenditure which is not directly attributable to the areas of responsibility shall be determined within the framework of a cost-benefit calculation, which shall be based on the current principles and principles of the standardised cost and performance accounting of the Federal government. Administrative expenditure which cannot be directly attributed to the areas of responsibility shall be included in the partial budget for the tasks referred to in Article 125 (1) of the Seventh Book. The amount of the non-immediately attributable administrative expenditure incurred in accordance with the cost and benefit account in accordance with Section 125 (2) of the Seventh Book shall be paid to the Federal Government on a monthly basis after the approval of the Federal Insurance Office reimbursed from the partial budget for the area of responsibility under Section 125 (2) of the Seventh Book. The expenditure for the representative assembly and the board of directors is estimated on the basis of a key in the sub-budgets, which shall be constituted according to objective and weighted criteria. (3) Savings for overscheduled and non-scheduled expenses in accordance with § 73 (2) sentences 4 and 5 shall be made elsewhere in the budget in the sub-budget in which the expenditure shall be: shall be provided. Unofficial table of contents

Section 72 Preliminary financial management

(1) In so far as the budget has not yet entered into force at the beginning of the financial year, the Management Board shall be authorized to allow the insurance institution to make the expenditure which is unavoidable,

1.

in order to fulfil its legally justified obligations and tasks,

2.

to continue buildings and procurements, provided that the budget for a previous year has already been granted amounts.

(2) The Management Board shall immediately notify the Supervisory Authority of its decision; the decision of the Executive Board of the Deutsche Rentenversicherung Bund shall be reported to the Federal Ministry of Labour and Social Affairs. In the case of the Deutsche Rentenversicherung Knappschaft-Bahn-See and the Federal Employment Agency, the decision of the approval of the Federal Ministry of Labour and Social Affairs, which takes place in agreement with the Federal Ministry of Finance, is required. Unofficial table of contents

Section 73 Overscheduled and non-scheduled expenditure

(1) Overscheduled and non-scheduled expenditure, as well as measures which may result in commitments for which expenditure is not budgeted in the budget, shall require the consent of the Management Board to the Federal Employment Agency of the Board of Directors. It may be granted only if:

1.

there is an unforeseen and inimitable need, and

2.

the budget is not substantially altered by the budget, or extrabudgetary expenditure, which is not of considerable financial importance.

(2) The consent of the supervisory authority shall be immediately notified to the Federal Ministry of Labour and Social Affairs of the German Federal Ministry of Labour and Social Affairs, the consent of the Executive Board of the German Pension Insurance Association. The Deutsche Rentenversicherung Knappschaft-Bahn-See and the Federal Employment Agency require the approval of the Federal Ministry of Labour and Social Affairs, which is carried out in agreement with the Federal Ministry of Finance. The Federal Ministry of Finance's approval is required at the accident insurance company Post and Telekom. In the case of the federal and railway accident insurance, the approval of the Federal Insurance Office (Bundesversicherungsamt) is required for overscheduled and non-scheduled expenses in the partial budget for the area of responsibility under Section 125 (1) of the Seventh Book. Agreement is reached with the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Finance. The approval of the Federal Insurance Office shall be carried out in agreement with the Federal Ministry of Transport, Building and Energy for overscheduled and extrabudgetary expenditure in the partial budget for the area of responsibility under Section 125 (2) of the Seventh Book. Urban development. In the case of social insurance for agriculture, forestry and horticulture, the approval of the supervisory authority is required, which in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection and the Federal Ministry for Food, Agriculture and Consumer Protection Work and social work is carried out; expenses up to EUR 50 000 do not require approval. (3) Can the consent of the Management Board, the Federal Agency for the Work of the Administrative Council, or the approval of the Federal Ministry of Labour and on a case-by-case basis, and not before the performance of expenditure , because they are inexorable, they are to be recovered immediately. Unofficial table of contents

Section 74 Supplementary budget

If the Board of Management, the Federal Agency for the Work of the Board of Directors, does not agree to expenditure under Section 73 (1) of the Administrative Board in the form of overscheduled or out-of-plan expenditure, a supplementary budget shall be established for the night-time councils. It shall apply the rules on the budget and the provisional budgetary management. Unofficial table of contents

Section 75 Commitment appropriations

(1) Measures which may oblige the insurance institution to perform expenditure in future financial years (commitment appropriations) shall be permitted only if the budget is authorised to do so. Exceptions are subject to the consent of the Executive Board. The provisions of Article 73 (1), second sentence, point 1, and (2) and (3) shall apply by analogy. (2) Obligations for current operations may be entered into without the conditions set out in paragraph 1 being fulfilled. A commitment authorisation shall not be required even if commitments are made at the expense of transferable expenditure, which shall result in expenditure for the following financial year. Unofficial table of contents

Section 76 Collection of revenue

(1) Revenue shall be levied in good time and in full. (2) The insurance institution shall be entitled to claim only

1.

hours if immediate confiscation would be associated with severe hardship for the claimants and the claim is not endangered by the stunction,

2.

, if it is established that the confiscation will not be successful, or if the cost of recovery is disproportionate to the amount of the claim,

3.

if their collection according to the situation of the individual case would be unaccounted for; under the same conditions, contributions already paid may be reimbursed or credited.

The deferment is to be granted against reasonable interest rates and, as a rule, only against the security benefit. In the case of the first sentence of sentence 1, contributions may also be deducted if the employer has no longer reported to employees who are subject to reporting requirements for more than six months and the claims made by the top associations of the social security system and the Bundesagentur für Arbeit (Federal Employment Agency) shall not exceed jointly and uniformly fixed amounts; the limits shall also be subject to a prior enforcement measure if the cost of the measure is economically justifiable Relationship to the amount of the claim. The agreement according to sentence 3 requires the approval of the Federal Ministry of Labour and Social Affairs. If an agreement in accordance with the third sentence does not materiate within a time limit set by the Federal Ministry of Labour and Social Affairs, this shall determine the amounts by means of a legal regulation with the consent of the Federal Council. (3) For the total social insurance contribution, the decision referred to in paragraph 2 shall be taken by the relevant catchment body. If the catchment body has paid a debtor for more than two months of contributions, the amount of which exceeds the reference quantity, it shall be obliged to take into account the next monthly settlement of the pension insurance institution and the competent institution of the pension insurance scheme. The Federal Employment Agency shall inform the Federal Employment Agency of the amount of contributions to which they are entitled and of the period for which the contribution claims have been stashed. The catchment area may

1.

a further payment of the contribution rights and

2.

the suppression of contribution claims, the total amount of which exceeds the reference quantity; and

3.

the adoption of claims for contributions, the total amount of which exceeds the amount of one-sixth of the reference quantity,

only in agreement with the participating institutions of the pension insurance and the Federal Employment Agency. (4) The catchment body may conclude a comparison of the backward contribution claims if this is the case for the catchment body, the participating institutions Pension insurance institutions and the Federal Employment Agency are both economic and practical. The catchment body may only conclude the comparison with the participating institutions of the pension insurance and the Federal Employment Agency of the comparison via backward contribution claims, the amount of which exceeds the reference size as a whole. The institution of the accident insurance may conclude a settlement on the basis of a retroactive contribution, if it is economically and expedient. For the institutions of the pension insurance, the third sentence applies, insofar as these are not claims arising from the total social insurance contribution. (5) The Federal Employment Agency can conclude a comparison if this is economically and expedient. Unofficial table of contents

Section 77 Clearance of accounts, annual accounts and discharge

(1) The insurance institutions shall close the accounts for each calendar year for the presentation of the accounts and shall draw up an annual invoice on the basis of the accounts. The representatives ' meeting decides on the discharge of the Executive Board and the Managing Director on account of the annual accounts. On the discharge of the Federal Executive Board and the Managing Director on account of the results of the accounts for the principle and cross-sectional tasks of the German Pension Insurance Association, the Federal Council of representatives shall decide by a majority of at least two-thirds of the weighted votes of the number of statutes. The Board of Directors decides on the discharge of the Executive Board of the Federal Employment Agency. (1a) The annual accounts of a health insurance fund, including the Deutsche Rentenversicherung Knappschaft-Bahn-See, as far as they are covered by health insurance after the The fifth book shall provide a true and fair view of the assets, financial position and profit situation of the health insurance fund. At the signing of the annual accounts, the statutory representatives of the health insurance company have to insure in writing to the best of their knowledge that the annual accounts convey a true and fair view in the sense of the sentence 1. For the purpose of assessing the assets and liabilities referred to in the annual accounts or their underlying accounts and records, the following principles must be observed, in particular:

1.

The balance of the accounts at the beginning of the accounting year must be in accordance with the corresponding closing balances of the annual accounts of the previous accounting year.

2.

The annual accounts must be clear and clear: in particular, no changes may be made to:

a)

to the effect that the original content of an entry or record is no longer detectable, or

b)

to make it uncertain whether they were originally made or not made until later.

3.

The assets and liabilities must be individually assessed at the end of the closing date.

4.

It is prudent to assess, in particular, all foreseeable risks and losses incurred up to the closing date, even if the risks and losses occurred between the closing date and the date of the drawing up of the contract. Annual accounts are known; profits must be taken into account only if they are realised at the end of the closing date.

5.

Expenses and income of the accounting year shall be taken into account in the annual accounts, irrespective of the dates of the corresponding payments.

6.

The evaluation methods applied to the preceding annual accounts shall be maintained.

Implementing provisions on the principles set out in the third sentence may be included in the legal regulation in accordance with Article 78, first sentence, in so far as this is necessary in order to create an annual accounts designed according to uniform criteria and structures; and in order to obtain a uniform evaluation of the documents drawn up by the health insurance funds on their financial situation. The annual accounts shall be examined and audited by an auditor or a sworn accountant. An auditor or a sworn accountant shall be excluded from the examination if he has carried out the examination without interruption for the last five consecutive years. (2) In the case of the German Pension Insurance Knappschaft-Bahn-See is the accounting, accounting and auditing of health insurance, health insurance and the general and scarce pension insurance separate (3) In the case of the German Pension Insurance Association, the results of the accounts shall be to demonstrate the principle and cross-cutting tasks separately. Unofficial table of contents

§ 77a Validate of federal budget regulations for the Federal Employment Agency

The rules of the Federal Budget Code shall apply mutatily to the establishment and implementation of the budget as well as to the other household economy of the Federal Employment Agency. The general principles of the federal budget are to be observed. Deviations from the first sentence may be agreed in accordance with Section 1 (3) of the Third Book. Unofficial table of contents

Section 78 Regulation empowerment

The Federal Government is authorized, with the approval of the Federal Council for the social insurance institutions, with the exception of the Federal Employment Agency, with the approval of the Federal Council, principles concerning the establishment of the budget, its implementation, the audit and discharge, as well as the payment, accounting and accounting procedures. The scheme shall be carried out in accordance with the principles of the budgetary law applicable to the Federal Government and the Länder and shall take account of the specific characteristics of social security and of the various classes of insurance. Unofficial table of contents

Section 79 Business overviews and statistics on social security

(1) The insurance institutions have to draw up overviews of their business and billing results as well as other statistical material from their business unit and have direct reports to the Federal Ministry of Labour and Social Affairs, country-specific to submit insurance institutions to the supreme administrative authorities of the countries responsible for social security, or to the bodies designated by them. The documents for the Federal Ministry of Labour and Social Affairs are to be assigned to the association responsible for the respective insurance sector in the entire scope of this book by machine and to be examined. After processing, the document forwards the documents in machine-usable form to the Federal Ministry of Labour and Social Affairs as well as to the relevant supreme administrative authorities of the Länder or to the bodies designated by them. The association shall forward the processed documents of the national insurance institutions to the supreme administrative authorities of the countries responsible for social security, or to the bodies designated by them, on request; according to documents of the federal direct insurance institutions, who have insured persons or members in the country concerned. In so far as an insurance institution does not belong to an association, it may submit the documents to the Federal Ministry of Labour and Social Affairs directly or through a federation responsible in its insurance branch; the direct submission of the documents shall be Documents according to the third sentence are sent by the Federal Ministry of Labour and Social Affairs. The Federal Ministry of Labour and Social Affairs may allow, by way of derogation from the second sentence, the documents of the institutions of the general pension insurance scheme and the pension insurance scheme to be submitted directly. The Social Insurance for Agriculture, Forestry and Horticulture shall submit the documents of a calendar year to the Federal Ministry of Labour and Social Affairs directly by 30 June of the following calendar year at the latest. (2) The further paragraph 1, , in particular, the content, nature and form of the dossier shall be governed by general administrative provisions. The Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs) is responsible for issuing the general administrative provisions only to direct insurance providers. (3) The Federal Ministry of Labour and Social Affairs shall draw up an annual report. (3a) In the area of statutory health insurance and social care insurance, paragraphs 1 to 3 shall apply with the measures to be applied to the following: Federal Ministry of Labour and Social Affairs the Federal Ministry of Labour and Social Affairs In the event of the adoption of the general administrative provisions referred to in the second sentence of paragraph 2, health shall also be established with the agreement of the Federal Ministry of Labour and Social Affairs. Paragraphs 1 to 3 are to be applied to the authority of the Federal Ministry of Labour and Social Affairs to the extent that there is a need for special evidence in the field of agricultural health insurance. Food, Agriculture and Consumer Protection, and in the adoption of the general administrative provisions referred to in the second sentence of paragraph 2, also the agreement with the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Health (3b) As far as insurance statistics and statistics of The data will also be submitted to the Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs). (4) This provision is also available for the Federal Ministry of Labour and Social Affairs. does not apply to the Federal Employment Agency.

Fourth Title
Assets

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Section 80 Management of appropriations

(1) The funds of the insurance carrier shall be created and managed in such a way that a loss appears to be excluded, an appropriate return is achieved and sufficient liquidity is guaranteed. (2) The funds of the insurance institutions shall be be managed separately from third party funds. Unofficial table of contents

Section 81 Operating appropriations

In the short term, the insurance institutions shall have available, in accordance with the specific rules applicable to the various classes of insurance, funds available to cover their current expenditure and to compensate for fluctuations in revenue and expenditure (operating appropriations). shall be kept ready. Unofficial table of contents

Section 82 Backsheet

The insurance institutions shall, in accordance with the specific rules applicable to the individual classes of insurance, have to ensure their performance, in particular in the event of fluctuations in revenue and expenditure by means of the use of the equipment can no longer be compensated for, a reserve is to be kept ready. Unofficial table of contents

Section 83 Anlaying of the reserve

(1) The reserve may, in so far as nothing is determined by the specific provisions relating to the individual classes of insurance, and the investment corresponds to the liquidity requirements regulated there, shall be applied only in the case of:

1.

Debt securities issued by exhibitors having their registered office in a Member State of the European Communities, where the bonds are admitted to official trading on a stock exchange in the European Community or organised in another Market in a Member State of the European Communities, which is recognised and open to the public and whose functioning is correct. Securities referred to in the first sentence, their admission to official trading on a stock exchange in the European Community or their inclusion in an organised market in a Member State of the European Communities in accordance with the conditions of issue. may also be obtained if the authorisation or inclusion takes place within one year of the date of its issue;

2.

Debt securities and other creditor rights of securitised securities of exhibitors domiciled in a Member State of the European Communities, if a public-law guarantee exists for the redemption of the claim, or if a public-law guarantee is provided for the security establishment of the credit industry for the redemption of the claim enters into force or a special covering mass exists by virtue of the law,

3.

Debt claims against public service bodies in the territory of the European Communities,

4.

Exposures arising from loans and deposits against

a)

public or private bodies or special assets from the territory of the European Communities,

b)

Persons and companies governed by private law in the territory of the European Communities, where a public-law body is responsible for the guarantee of repayment and interest, or if a credit institution is responsible for the the security establishment of the credit industry enters into the guarantee,

5.

shares in special assets under the law on investment companies, if it is ensured that only assets under points 1 to 4 and 8 of that provision may be acquired for the special assets;

6.

claims for which a safe mortgage, basic or pension liability exists in a property, residential property or inheritance law in the field of the European Communities,

7.

participations in non-profit-making bodies, insofar as the purpose of the allocation of funds primarily serves the tasks of the insurance carrier and loans for non-profit making purposes,

8.

Land rights and equal rights in the territory of the European Communities.

(2) The deposit of the reserve shall in principle take place in the currency in force in the country. The acquisition of claims denominated in the currency of another Member State of the European Community is only permitted in connection with a hedging business. (3) Priority should be given to installations for social purposes. (4) The States of the European Communities referred to in paragraphs 1 and 2 shall be the same as those of the Agreement on the European Economic Area and Switzerland. Unofficial table of contents

Section 84 Beloting of land

A mortgage, basic debt or pension liability shall be deemed to be safe if the insult does not exceed the first two thirds of the value of the land, property or inheritance law. Unofficial table of contents

Section 85 Approval of assets in need of approval

(1) The loans for non-profit purposes, the acquisition and leasing of land and the same rights as well as the establishment, extension and conversion of buildings require the approval of the supervisory authority. The intention to participate in the performance of bodies other than working groups within the meaning of this Code, as well as the intention to purchase, lease or lease data processing systems and systems, or to purchase , the Supervisory Authority shall be notified before the conclusion of binding agreements. As long as the system concept of data processing is not fundamentally changed, a display according to sentence 2 is not required. The rates 2 and 3 apply to the procurement and the pension insurance institutions also for the self-development of data processing programmes. Each ad shall be made in such a comprehensive and timely manner that the supervisory authority shall have sufficient time before the contract is concluded for the examination and advice of the insurance carrier. The supervisory authority may waive a complaint. (2) The acquisition and leasing of land and the same rights as well as the construction, extension and conversion of buildings do not require approval if the estimated costs are to be met. The cost of a project shall not exceed 0,3% of the budget of the insurance carrier, but not more than EUR 22 800 (as of the 2000 financial year) and EUR 342 000 (as of the 2000 financial year). In the case of land leases, the fictitious purchase price is to be assumed. (3) The minimum and maximum amount referred to in paragraph 2 changes in the same ratio as the construction cost index, which is known annually by the Federal Ministry of Labour and Social Affairs. (3a) Leases of sickness funds and their associations shall be submitted to the supervisory authority prior to their conclusion, if the area to be rented exceeds 7 500 square metres and a rental period of more than ten years is to be fixed. (4) This provision shall not apply to the Federal Employment Agency. (5) Measures of a body in which an insurance institution is involved and which, in accordance with paragraphs 1 to 4, is subject to approval, or , the insurance institution of the supervisory authority shall be notified in good time. Unofficial table of contents

Section 86 Exception

In individual cases, the insurance institutions may, with the approval of the supervisory authority, apply their reserves by way of derogation from § 83 if it cannot or cannot yet be applied under this provision or if important reasons are in the interest of the The insurance carrier may justify other reasons.

Fifth Title
Supervision

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Section 87 Scope of supervision

(1) The insurance institutions are subject to government supervision. It extends to the observance of the law and other law which is relevant for the insurance institutions. (2) In the areas of prevention in the statutory accident insurance, the supervision also covers the scope and the Purpose of the measures. (3) Insofar as the German Social Accident Insurance e. In accordance with § 14 (4), § 15 (1), § 20 (2) sentence 2, § 31 (2) sentence 2, § 32 (4), § 34 (3) sentence 1, § 40 (5), § 41 (4) and § 43 (5) of the Seventh Book, it is subject to the legal supervision of the Federal Ministry of Labour and Social Affairs. The Federal Ministry of Labour and Social Affairs may, with the exception of supervision in the field of prevention, transfer all or part of the supervision to the Federal Insurance Office (Bundesversicherungsamt). Unofficial table of contents

Section 88 Examination and Information

(1) The supervisory authority may examine the business and accounting management of the insurance carrier. (2) The insurance institutions shall submit all documents to the supervisory authority or their agents at the request and shall supply all information which may be provided by the supervisory authority. (3) (omitted) to exercise the right of supervisory authority on the basis of a prudential assessment of the supervisory authority. Unofficial table of contents

Section 89 Supervisory Authority

(1) If the law violates the law by the action or ominous of an insurance carrier, the supervisory authority shall initially act in an advisory manner in order to ensure that the insurance institution lifts the legal infringement. If the insurance institution fails to meet that within a reasonable period of time, the supervisory authority may require the insurance institution to remedy the infringement. The obligation may be enforced by means of the right of administrative enforcement if its immediate enforcement has been ordered or if it has become indisputable. The oversight may threaten the coercive means in any case of non-compliance. Section 13 (6), second sentence, of the Administrative Enforcement Act is not applicable. (2) Paragraph 1 applies to the supervision in accordance with § 87 (2). (3) The supervisory authority may require the self-governing bodies to be convened at meetings. If it does not comply with its request, it will be able to take the meetings itself and conduct the negotiations. Unofficial table of contents

§ 90 Supervisory Authorities

(1) The supervision of the insurance institutions, whose area of responsibility extends beyond the territory of a country (federal direct insurance institution), leads the Federal Insurance Office, in the areas of prevention in the statutory Accident insurance the Federal Ministry of Labour and Social Affairs. The Federal Ministry of Finance is responsible for supervision of the accident insurance company Post and Telekom in the area of prevention in the statutory accident insurance scheme. The Federal Ministry of the Interior is responsible for the supervision of the federal and railway accident insurance in the field of prevention. (2) The supervision of the insurance institutions, whose area of responsibility does not extend beyond the territory of a country. (national direct insurance institutions), the supreme administrative authorities of the countries responsible for social security, or the authorities designated by the national governments by means of a regulation; the national governments may: Empowerment transferred to the highest national authorities. (2a) The The Federal Insurance Office (Bundesversicherungsamt) is responsible for supervision of the German Pension Insurance. To the extent that the German Pension Fund (Deutsche Rentenversicherung Bund perceies principle and cross-cutting tasks), the Federal Ministry of Labour and Social Affairs carries out the supervision; it may, in part, transfer the supervision to the Federal Insurance Office. (3) By way of derogation from paragraph 1 the administrative authorities referred to in paragraph 2 shall supervise insurance institutions whose area of responsibility extends beyond the territory of a country but not more than three countries, and for which the supervisory authority shall be responsible for the territory of the country concerned by the (4) The supervisory authorities shall meet regularly on an exchange of experience. The Federal Ministry of Labour and Social Affairs and the Federal Ministry of Food, Agriculture and Rural Development are also taking part in this exchange of experience with regard to social security matters relating to agriculture, forestry and horticulture. Consumer protection. Unofficial table of contents

Section 90a

(1) The area of responsibility within the meaning of Section 90 shall be determined:

1.

in the case of local sickness funds by the region for which they exist (§ 143 of the Fifth Book),

2.

in the case of occupational health insurance funds, by the establishments for which they are responsible for their statutes; non-independent operating parts with less than ten members in one country shall not be taken into account;

3.

in the case of inpatient sickness funds by the counties of the craftwork, for which they are in accordance with their statutes,

4.

in the case of replacement cash registers, by the districts specified in the Articles of Association.

(2) If the statutes of an operating or sickness insurance fund contain a rule in accordance with section 173 (2), first sentence, point 4 of the Fifth Book in the version in force as from 1 January 1996, the area of responsibility shall be determined by the region (Article 173 (2) sentence) 2 of the Fifth Book), for which it is responsible for its statutes.

Fifth Section
Insurance authorities

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§ 91 Species

(1) Insurance authorities are the insurance offices and the Federal Insurance Office. Further insurance authorities can be established by national law. (2) The national governments can rely on insurance authorities and other authorities in their country to carry out individual tasks which this code assigns to the supreme state authorities. The State Governments can further transfer this authorisation to the supreme state authorities. Unofficial table of contents

Section 92 Insurance offices

The insurance office is the lower administrative authority. The State Governments are empowered to determine by means of a legal regulation which authority is the competent authority in the sense of the first sentence. You can transfer this authorization to the top administrative authorities of the countries. The State Governments or the bodies designated by them may, by means of a regulation, determine that a joint insurance office for the districts of several lower administrative authorities shall be established by one of those authorities. By agreement between the national governments involved or the bodies designated by them, a joint insurance office may also be set up with a lower management authority for the territory of several countries. Unofficial table of contents

Section 93 Tasks of the Insurance Offices

(1) The insurance offices shall provide information in all matters relating to social security and shall carry out the other duties assigned to them by law or other law. The national governments can delegate individual tasks of the insurance offices to the municipal authorities by means of a decree law; the national governments can further transfer this authorisation to the supreme federal authorities. (2) The insurance offices have received applications for social security benefits. At the request of the insurance institution, they have to clarify the facts, to attach evidence, to express themselves, to the extent necessary, to the relevant facts and to submit documents immediately to the insurance institution (3) The insurance office in whose district the person entitled to benefit at the time of the application has his residence or habitual residence or place of employment or place of activity shall be entitled to the transfer. Where such a place does not exist within the scope of this Code, responsibility for the place in which the conditions of the first sentence were last fulfilled shall be determined by the place where the place of responsibility was fulfilled. Unofficial table of contents

Section 94 Federal Insurance Office

(1) The Federal Insurance Office (Bundesversicherungsamt) is an independent federal authority. It has its registered office in Bonn. (2) The Federal Insurance Office shall carry out the duties assigned to it by law or other law. It is under the responsibility of the Federal Ministry of Labour and Social Affairs, for the area of statutory health insurance and social care insurance, the Federal Ministry of Health. As far as supervision under this Act is exercised, it is bound only to general instructions of the competent Federal Ministry. (3) The Federal Insurance Office shall be accompanied in coordination with the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Labour and Social Affairs. Federal Ministry of Food, Agriculture and Consumer Protection the social insurance for agriculture, forestry and horticulture in the further development of information technology. The costs of the Federal Insurance Office are reimbursed by the Social Insurance for Agriculture, Forests and Horticulture. The costs are calculated on the basis of the actual amount of personnel and material costs incurred. Unofficial table of contents

§ § 95 to 110 (omitted)

Sixth Section
Storage of documents

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§ 110a retention obligation

The Authority shall keep documents necessary for its public administration activities, in particular for the implementation of an administrative procedure or for the determination of performance, in accordance with the principles of the (2) In place of the written documentation, the Authority may retain it as a reproduction on an image carrier or on other durable media, in so far as this is done in compliance with the principles of economy and economy is in accordance with the principles of proper storage. In accordance with the principles of the regular retention of documents held on data carriers, it shall be ensured, in particular, that:

1.

the reproduction on an image carrier or the data on another durable medium

a)

, the written document on which it is based shall be in full conformity with the content and content of the written document, if it is made legible, and proof of such conformity shall be provided,

b)

shall be available at any time during the period of retention of the retention period and shall be able to be made accessible without delay and without delay,

2.

the printouts or other reproductions conform to the written document in terms of content and content; and

3.

as a document for the production of the reproduction, only the imprint of a document may be used if the document on which the imprint is based no longer exists with the authority.

Sentences 1 and 2 shall also apply to the storage of documents which have been produced only by means of a data processing system, with the proviso that, for the first time, a balance of reproduction on the durable medium shall be identical to that for the first time. (3) Documents to be stored may only be presented in the form of a reproduction on an image carrier or as data on other durable data carriers, shall be provided, in so far as the inspection of the file is available, shall, at the authority of the Authority, make available to the Authority those resources available for , which are necessary to make the documents readable. Where necessary, the Authority shall be obliged to print all or part of the documents or to provide legible reproductions without aid; the Authority may require the reimbursement of its expenses to an appropriate extent. (4) Paragraph 2 shall apply: not for documents held as a reproduction on an image carrier, if this reproduction is carried out before 1 February 2003. Unofficial table of contents

§ 110b Return, destruction and archiving of documents

(1) Documents which are no longer required for the public administration of a public authority may be returned or destroyed in accordance with paragraphs 2 and 3. The offering and surrender obligations according to the regulations of the Federal Archives Act and the corresponding legal regulations of the Länder remain unaffected. Sentence 1 shall apply in particular to:

1.

documents whose retention periods have expired,

2.

documents kept in accordance with Section 110a (2) as a reproduction on a machine-usable durable medium; and

3.

the authority of the person concerned or of any documents made available by third parties.

(2) Documents made available to a institution of the statutory pension insurance scheme of insured persons, applicants or other bodies shall be returned to the institution in so far as it does not appear to the institution as a copy or copy thereof. (3) The other documents referred to in paragraph 1 shall be made available to other bodies on request. (3) The other documents shall be made available to other authorities on request. shall be destroyed in so far as there is no reason to believe that the destruction the legitimate interests of the person concerned are affected. Unofficial table of contents

Section 110c Administrative arrangements, Regulation empowerment

(1) The top associations of the social insurance institutions and the Federal Employment Agency agree, together with special consideration of the legitimate interests of the persons concerned and of the requirements of the Signature Act, to: the principles of regular storage within the meaning of § 110a, the conditions for the return and destruction of documents, as well as the retention periods for documents. This applies accordingly to the supplementary provisions of the eGovernment Act. The agreement may be limited to specific benefit areas, and it must be concluded by the leading associations involved. The agreements require the approval of the federal ministries involved. (2) As far as agreements are not made, the Federal Government is authorized, with the consent of the Federal Council, with special consideration of the Federal Council, by means of a legal regulation. the legitimate interests of the persons concerned

1.

to determine the details of:

a)

the principles of regular storage within the meaning of § 110a,

b)

the return and destruction of documents,

2.

specify general retention periods for certain documents.

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§ 110d Evidence of evidence

Where a document in accordance with Article 110a (2) is retained on other durable, machine-usable data carriers as image carriers, and

1.

the reproduction is accompanied by a qualified electronic signature according to the signature law of which the reproduction is made on the durable medium or the correspondence of the document with the content and the image of the reproduction directly after the production of the reproduction, or

2.

in the case of a written record of the text only in a stored form, the latter shall be provided with a qualified electronic signature in accordance with the signature law of the latter, which has signed the text electronically,

and if the qualified electronic signature is permanently verifiable, the data on this durable medium may be used for the public administration, provided that the circumstances of the individual case do not give rise to any reason, objected to their factual accuracy.

Seventh Section
Fines

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Section 111 Penal rules

(1) Administrative offences are those who are intentional or reckless

1.

shall collect, process or use the insurance number in accordance with the first sentence of Article 18f (1) to (3) or (5);

2.

contrary to § 28a (1) to (3), sentence 1 or paragraph 9, in connection with a legal regulation in accordance with Section 28c (1), a notification is not reimbursed, not correct, not complete or not in good time,

2a.

, contrary to § 28a (7) sentence 1 or 2, a notification is not reimbursed, not correct, not fully or not reimbursed in good time,

2b.

in accordance with the first sentence of Article 28a (10) or the first sentence of paragraph 11, in connection with a legal regulation pursuant to Section 28c (1) (1), a report shall not be reimbursed, not correct, wholly or not in good time,

2c.

Contrary to Article 28a (12), in conjunction with a regulation pursuant to Section 28c (1) (1), a notification is not issued, not correct, not complete or not in good time,

2d.

Contrary to Article 28e (3c), information is not provided, not correct, or not fully provided,

3.

the first sentence of Article 28f (1) does not result in a wage record or is not kept,

3a.

Contrary to Article 28f (1a), a wage or contribution bill is not or is not properly designed,

3b.

Contrary to the first sentence of Article 28f (5), a wage substation shall not be kept or not kept for the prescribed period,

4.

contrary to § 28o

a)

does not provide information, is not correct, not complete or not in good time, or

b)

the required documents are not submitted in full or in a timely manner, or

5.

(dropped)

6.

(dropped)

7.

(dropped)

8.

a legal regulation pursuant to Section 28c (3) to (5), (7) or (8), § 28n sentence 1 (4) or § 28p (9) or a enforceable order shall be contrary to such a decree, in so far as the legal regulation is applicable to a particular event to this fine.

In the cases referred to in paragraph 2a, Section 266a (2) of the Penal Code shall not apply. (2) The Administrative Offers act as the employer of a person employed or an employee who departs a higher amount from the remuneration of the employee than the part, that the employee or the home advertiser has to bear from the total social insurance contribution. (3)

1.

Contrary to Article 40 (2), a different person is disabled or disadvantaged, or

2.

Contrary to Article 77 (1a), second sentence, insurance does not provide insurance, not correct or not in the prescribed manner.

(3a) The offence is unlawful.

1.

Contrary to § 55 (2) in conjunction with a decree law pursuant to § 56, as an employer, an election document is not, not correct, not completed in time or not in full or in good time, or

2.

Contrary to § 55, paragraph 3, in conjunction with a regulation pursuant to § 56, an indication is not made, not correct, not complete or not in good time.

(4) In the cases referred to in paragraph 1 (2d) and (3) and in paragraph 3 (2), the administrative offence may have a fine of up to EUR 50 000, in the cases referred to in points 2, 2b and 2c of paragraph 1, with a fine of up to twenty-five thousand euros; in the other cases, a fine of up to five thousand euro is punished. (5) and (6) (omitted) Unofficial table of contents

Section 112 General rules on fines

(1) Administrative authorities within the meaning of Section 36 (1) (1) of the Law on Administrative Offences are

1.

the insurance institution, in so far as the law does not determine otherwise,

2.

the competent authority under national law in the event of administrative offences in accordance with the first sentence of Article 111 (1); in the absence of a national law, the Land Government shall determine the competent authority,

3.

the authorities of the customs administration in the event of irregularities in accordance with Article 111 (1), first sentence, point 2, in so far as they find a breach of their audit activities in accordance with § 2 of the German Federal Office for the Control of the Protection of the Black Labour,

4.

the office of insecurity pursuant to section 111 (1) (1) (2), (2a), (4), (8) and (2),

4a.

the institution of the pension insurance in the event of administrative offences in accordance with Section 111 (1) (3) to (3b) and in the event of administrative offences in accordance with § 111 (1), first sentence, points 2, 4, 8 and paragraph 2, if the examination in accordance with § 28p of the pension insurance institution , or a notification shall be made directly to it,

4b.

the Agricultural Health Insurance Fund in the event of an administrative offence pursuant to Section 111 (1) (3) to (3b) in the case of the examination of assisting members of the family in accordance with Section 28p (1) sentence 6,

4c.

(dropped)

5.

the supervisory authority of the insurance carrier in the event of irregularities in accordance with Section 111 (3).

(2) Where in the cases referred to in the first and fourth paragraphs of paragraph 1 an admissible opposition is lodged against the fine, the body designated by the representative assembly shall carry out the other duties of the managing authority (Article 69 (2), (3) and (5) of the Law). (3) In the cases referred to in paragraph 1 (1), (3) and (4), the fines shall flow into the cashier of the managing authority which has issued the notification of fines; § 66 of the Tenth Book shall apply mutagentily. By way of derogation from § 105 (2) of the Law on Administrative Offences, this cash register bears the necessary outlays; it is also liable for replacement within the meaning of Section 110 (4) of the Law on Administrative Offences. Unofficial table of contents

Section 113 Cooperation with other authorities

The authorities of the customs administration, the catchment bodies and the institutions of the pension insurance are working together to prosecutions and pundits the administrative offences in accordance with § 111, if in individual cases there are concrete indications of breaches of the provisions of § 2 , the provisions of paragraph 1 of the 'Schwarzarbeitscombating Law' shall be provided. They shall inform each other of the facts necessary for the prosecution and prosecution of the administrative offences. If there is evidence of breaches of the obligation to co-act pursuant to § 60 (1) sentence 1 (2) of the First Book against a carrier of social assistance or the obligation to notify pursuant to Section 8a of the Asylum Seeker Performance Act, they shall inform the Social assistance institutions or the authorities responsible for the implementation of the Asylum Seeker Services Act.

Eighth section
Transitional provisions

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Section 114 Income at the meeting with pensions due to death

(1) If the insured spouse died before 1 January 2002 or the marriage was closed before that date and at least one spouse was born before 2 January 1962, the following shall be taken into account in the case of pensions for death as income:

1.

earned income,

2.

Benefits provided on the basis of or in accordance with public law provisions in order to replace earned income (earnings income), with the exception of additional benefits.

(2) Paragraph 1 shall also apply to educational pensions if the divorced spouse died before 1 January 2002, or if the divorced marriage was concluded before that date and at least one of the divorced spouses was born before 2 January 1962 as well as orphans born before 1 January 2002. (3) Income of employment within the meaning of paragraph 1 (2) are benefits in accordance with Article 18a (3), first sentence, of the number 1 to 8 of the first sentence. For the purposes of point 2 of paragraph 1, supplementary benefits shall be the benefits of supplementary public services and in the case of benefits under Article 18a (3), first sentence, point 2, of the part based on a higher insurance policy. (4) If the insured person is Spouse died before 1 January 2002, or the marriage was closed before that date and at least one spouse was born before 2 January 1962, the monthly income shall be reduced

1.

in the case of benefits in accordance with Article 18a (3), first sentence, point 2, calculated in accordance with the special provisions governing crunic pension insurance, by 25 of the hundred,

2.

in the case of benefits under Article 18a (3), first sentence, points 5 and 6, by 42.7 from the hundred at the start of 2011 and by 43.6 from the hundred at the start of performance after the year 2010; and

3.

in the case of benefits under Article 18a (3), first sentence, point 7 by 29 of the hundred at the beginning of the performance before the year 2011 and 31 of the hundred at the beginning of the performance after the year 2010.

This shall also apply to educational pensions if the divorced spouse died before 1 January 2002, or if the divorced marriage was concluded before that date and at least one of the divorced spouses was born before 2 January 1962, and for Orphans born orphans before 1 January 2002. (5) Balance of entitlement to a pension due to death on 31 December 2001 is to reduce the monthly income until 30 June 2002

1.

in the case of pay by 35 per cent, in the case of labour income by 30 of the hundred, in the case of remuneration from a public service or an employment relationship, or from an insurance-free employment relationship with the provision of a supply for civil service legislation or principles and in the case of income which is comparable to such references, but only by 27.5% of the hundred,

2.

in the case of benefits in accordance with Article 18a (3), first sentence, point 2, calculated in accordance with the special provisions relating to crunic pension insurance, by 25 of the hundred and, in the case of benefits pursuant to Article 18a (3), first sentence, point 7, by 27.5 from the hundred,

3.

for the services referred to in Article 18a (3), first sentence, points 5 and 6, by 37.5% of the hundred.

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Section 115 Minor employment and small self-employed activity

From 1 January 2015 to and including 31 December 2018, Section 8 (1) (2) shall apply, provided that, within a calendar year, the employment shall be limited to three months or 70 working days of its own nature, or in the It is contractually limited, unless the employment is carried out on a professional basis and its remuneration exceeds 450 euros per month. Unofficial table of contents

Section 116 Transitional arrangements for existing value balances

(1) ¹⁸⁾ Value credits for employees which, by way of derogation from § 7d (1), are held as time credits on 1 January 2009 may be held as time credits or as payment credits; this shall also apply to newly agreed value-credit agreements on the The basis of earlier agreements. (2) § 7c (1) applies only to value-paid agreements concluded after 1 January 2009. (3) For securities agreements according to § 7b, which were concluded before 31 December 2008 , and in which, contrary to Article 7e (1) and (2), no provision is made for the case of insolvency of the § 7e (5) and (6) shall apply with effect from 1 June 2009.

18)

In accordance with Article 1, point 22, in conjunction with Article 10 (8) of the Law of 15 July 2009 (BGBl. I p. 1939) will be on 1. § 116 of the following § 116a inserted: " § 116aTransitional arrangements for the liability of § 28e (3b) and 3d sentence 1 in the version in force on 30 September 2009 shall continue to apply if the contractor is responsible for the provision of the Construction services before the 1. The Commission is responsible for the implementation of the Directive.

Unofficial table of contents

Section 116a Transitional arrangements for the liability of contributors

§ 28e (3b) and (3d) sentence 1 in the version in force on 30 September 2009 shall continue to apply if the contractor is to provide the construction services before the 1. October 2009. Unofficial table of contents

Section 117 Administrative expenditure of the pension sickness insurance of the pensioners

By way of derogation from Article 71 (2) of the crunch, to the extent that the expenditure incurred by the pension sickness insurance scheme of pensioners in respect of health care services of the Knappschaftsärzte and Knappschaftsdentists exceeds the corresponding revenue, Pension insurance not to be reimbursed. Unofficial table of contents

Section 118 (omitted)

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§ 119 Transitional arrangements for the abolition of the electronic payment proof procedure; erasure of the data stored so far

(1) All data which have been transmitted to the Central Storage Centre and to the Registry Technical Procedures in accordance with § § 96, 97 and 99 to 102 in the version in force until the end of the 2 December 2011 and are stored, as well as all other data in the Connection with the procedure of electronic payment proof and stored data are to be deleted immediately by the central storage location and the registry specialist procedures. The Federal Commissioner for Data Protection and Freedom of Information has to immediately delete the database master key administered in accordance with § 99 (3) sentence 2 in the version in force until the end of 2 December 2011. (2) For the purposes of Paragraph 1 shall remain the central storage location and the registrar's professional procedures according to § 96 in the version valid until the end of 2 December 2011 until the deletion of the data stored at the respective point in accordance with paragraph 1 completed. Unofficial table of contents

§ 120 (omitted)

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Annex EV Excerpt from EinigVtr Annex I, Chapter VIII, Sachgebiet F, Section III
(BGBl. II 1990, 889, 1046)
-measures in respect of the territory which has been acceded (Art. 3 Unification)-

Section III
Federal law shall enter into force in the territory referred to in Article 3 of the Treaty, with the following measures:

1.

Social Security Code-Common provisions on social security-of 23 December 1976 (BGBl. 3845), as last amended by the Law of 23 March 1990 (BGBl I). 582), with the following measures:

a)

Article I (4) and (5) shall also apply in proportion to the countries referred to in Article 1 (1) of the Treaty and to the part of the Land Berlin, in which the Basic Law has not yet been applied, to the other countries, as long as different reference sizes have been included in the of social security.

b)

Article I, Section 17 (1) (3) shall apply from the effective date of accession; the Federal Minister for Labour and Social Affairs shall be authorized, in agreement with the Federal Minister of Finance, by means of a legal regulation with the consent of the Federal Council to determine, for the calendar year 1991, the value of the benefits in kind in the territory referred to in Article 3 of the Treaty, in accordance with the actual transport value of that territory.

c)

The reference quantity (Article I (18)) shall be 1.400 DM per month in the area referred to in Article 3 of the Treaty. The Federal Minister for Labour and Social Affairs is authorized, by means of a legal regulation with the consent of the Federal Council, to this amount, taking into account the development of the employment charges in the territory referred to in Article 3 of the Treaty to continue writing. In determining the reference quantity in the other countries, the insured persons shall not be taken into account in the territory referred to in Article 3 of the Treaty. The sentences 1 to 3 shall apply with the effective date of accession.

d)

Article I (18a to 18e) shall apply from 1 January 1992.

e)

Article I § § 28a to 28r shall apply from the receipt of the contribution fee by the health insurance funds. Until the receipt of the contribution by the health insurance funds, the tax authorities remain responsible for the contribution entry and the forwarding. They have the rights and obligations of the catchment bodies. The entry includes the total social insurance contribution plus the contribution to the accident insurance. The health insurance funds also have to collect the contributions to the accident insurance, including the contributions of the self-employed, monthly until the entry of the contribution by the accident insurance institutions and to continue to the transfer institution. Annex II, Chapter VIII, Section III, Section III, No 2, point (e) and (9), is referred to.

f)

Article I, Section 28k (2) shall apply only if it is brought into force by means of a decree law. The Federal Minister for Labour and Social Affairs is authorized to determine the date of entry into force by means of a regulation with the consent of the Federal Council.

g)

In the case of newly established insurance institutions, the election to the representative assembly for the current term of office shall be carried out without an election act. If a group of candidates is submitted with a number of valid lists of proposals and a total of more candidates are nominated, the supervisory authority shall convene the members of the representative assembly after consultation of the list representatives. The supervisory authority shall distribute the seats in a pro rata, but with a low level of consideration for the minorities. Article I § § 48a to 48c shall not apply.

h)

In the case of insurance institutions whose responsibility is extended to the territory referred to in Article 3 of the Treaty, the self-governing bodies for the current term of office shall be elected by the choice of other members of the institution in accordance with the increase in the number of the persons belonging to the group of insured persons, but not more than the number of organ members already present; Article I, section 43 (1) shall not apply. The supervisory authority shall determine the number of further organ members after consultation of the insurance institution. § 128 of the Electoral Regulations for Social Security and (g) shall apply mutatily for the election of the other members of the Representative Assembly. The other members of the Board of Management will be elected by the elected members of the representative assembly after the representatives ' meeting has been added. The supplementary procedure for the representative assembly shall be completed by 31 March 1991.

i)

In the case of the eighth general social security elections, the conditions laid down in Article I, section 48a (4), first sentence, in the case of workers ' associations in the territory referred to in Article 3 of the Treaty, need not be met until 31 July 1991; in Article I, Section 48b (b) 1 shall take place in these cases instead of 28 February of 31 August.

k)

Articles I, § 56, 87 to 90 and § 94 shall enter into force with the effective date of accession.

l)

Article 107 (1) 1 sentence 1 shall apply with the proviso that, in the period up to 31 December 1991, the Federal Labour Office shall examine only the performance of the obligations laid down in § 99.

m)

Article I, § 102 to 105, § 108, § 110 shall enter into force on 1 January 1992.

n)

Article II (18b) shall enter into force on 1 January 1992.

o)

Unless otherwise specified in the above-mentioned letters, the provisions of the Social Security Code-Common provisions on social security-shall enter into force on 1 January 1991 .As far as the provisions of the Social Security Code are concerned, Social security provisions-not entering into force before 1 January 1991, may be followed by 31 December 1990 in accordance with the rules applicable on the date of accession to the territory of the territory referred to in Article 3 of the Treaty.

...

Footnote

Annex EV, sect. III No 1 (b), (c) and (d) to (o italic) italics: no more measures shall be applied in accordance with the provisions of the Art. 1 No. 6 Buchst. c DBuchst. aa G v. 21.1.2013 I 91 mWv 29.1.2013