Law on the promotion of early retirement benefits (early retirement act-VRG)

Unofficial table of contents

VRG

Date of completion: 13.04.1984

Full quote:

" Pre-retirement Law of 13 April 1984 (BGBl. 601), as last amended by Article 2 (5) of the Law of 22 December 2005 (BGBl I). 3686).

Status:

Last amended by Art. 2 No. 5 G v. 22.12.2005 I 3686

For more details, please refer to the menu under Notes

Footnote

Title: The G was decided as Article 1 G 871-1-6-1 v. 13.4.1984 I 601 (RErlG) of the Bundestag with the majority of its members and with the approval of the Bundesrat. It's gem. Article 15 (2) of this Act entered into force on 1 May 1984.

(+ + + Text evidence from: 1.5.1984 + + +) Unofficial table of contents

§ 1 Principle

(1) The Federal Labour Office (Bundesanstalt für Arbeit-Bundesanstalt für Arbeit-Bundesanstalt für Arbeit-Bundesanstalt für Arbeit-Bundesanstalt für Arbeit-Bundesanstalt für Arbeit-Bundesanstalt für Arbeit) grants employers subsidies on the (2) The payment of the grant shall commend in accordance with the provisions of paragraph 1.
in 1984 for workers born before the year 1927,
in 1985 for workers born before 1928,
in 1986 for workers who were born before 1929,
in 1987 for workers who were born before 1930,
in 1988 for workers who were born before 1931. Unofficial table of contents

§ 2 Eligibility Requirements

(1) The entitlement to the grant shall be subject to the condition that:

1.

the employer on the basis of a collective agreement, a regulation of the churches and the public-law religious companies or an agreement with the employee

a)

the retired employee has paid early retirement benefits in the amount of at least 65% of the gross earnings in the sense of Section 3 (2), and

b)

to pay early retirement money until the end of the calendar month in which the retired worker shall be 65. The period of the year shall be completed, until the end of the calendar month before the end of the month from which the retired worker shall be given an old-age pension before the date of completion of the 65. years of life, financial compensation or similar payments of a public-law nature,

2.

the retired workers within the last five years before the end of the employment relationship at least 1,080 calendar days in a employment based on the obligation to pay contributions within the meaning of Section 168 of the Employment Promotion Act has stood. Periods of receipt of unemployment benefit, as well as periods within the meaning of § 107 (2) to (6) of the Employment Promotion Act (Arbeitsförderungsgesetz) in the version valid until 31 December 1989 are equal to these periods of employment,

3.

the employment relationship has been terminated on the basis of an agreement between the employer and the employee;

4.

the employer's free choice is secured at a rate exceeding 5 per cent of the worker's hundred, or an employer's compensation fund or a common facility exists, both of which the conditions for the calculation of the number of employees shall be based on the average of the last twelve calendar months prior to the departure of the worker, including apprentices and severely disabled persons. did not count,

5.

the employer on the occasion of termination of the employment relationship

a)

a worker who is registered with the employment office, or

b)

a young person or other worker who does not have a job at the end of the training;

on the vacated or on a job vacated as a result of the excretion or on account of the expelation; or

c)

A trainee is employed, provided that the employer normally employs only the trainee and the severely disabled person not more than twenty employees. § 3 para. In accordance with the provisions of Articles 2 to 4 of the Application for Compensation Act, the last calendar year shall be applicable before the beginning of the training relationship.

(2) The benefits referred to in paragraph 1 (1) (b) shall be equivalent to those of an insurance or supply institution or of an insurance undertaking if the retired worker is in the preceding (3) The application of paragraph 1 (2) does not take into account periods of employment for which no pay is paid, to the extent that such periods of employment are not paid in the same period. four weeks each. Sentence 1 shall not apply if pay-replacement benefits are paid for these periods. (4) The right to the grant shall not exist if the retired worker receives adjustment money for workers made redundant in the mining industry. Unofficial table of contents

§ 3 Amount of the subsidy to early retirement benefits

(1) The grant shall be 35 of the hundred of the expenditure incurred in respect of:

1.

the amount of the early retirement allowance paid to the employee who has been expelled, at the rate of 65% of the gross earnings charge,

2.

the contribution of the employer to the compulsory insurance of the employee who has been expleted in the statutory health insurance and the statutory pension insurance, but not more than the contribution rate paid by the employer upon payment of a Early retirement at the rate of 65 must be paid by the hundred of the gross earnings.

(2) Gross remuneration within the meaning of paragraph 1 is the remuneration paid by the retired worker before the commencement of early retirement in the last calculated total of six months in total wage accounting periods. , in so far as it does not exceed the contribution assessment limit of Section 175 (1) (1) of the Employment Promotion Act in the respective month. Section 112 (2), (4), (5) (3) and (7) of the Labour Promotion Act (Arbeitsförderungsgesetz) in the version in force before 1 January 1988 must be applied accordingly. (3) The employer's contribution to the statutory pension insurance within the meaning of paragraph 1 (2) shall apply. in the case of recipients of early retirement benefits, who before commencement of early retirement benefits pursuant to § 7 (2) of the Federal Insurance Act, pursuant to Article 2 (1) (1) and (2) of the Federal Insurance Reregulation Act or Article 2 (1) (1) and (2) of the Act on the Retirement of Retirement Insurance Act (Article 2) and 1a of the Knappschaftsrentenversicherungs-NeuRuleungsgesetz von der Exemption from insurance or in Article 2 (1) (4), first sentence, of the Law on the Reregulation of the Federal Insurance Act or in Article 2 (1) (1) (1) (1) of the Law on the Law of the Rights of the Retirement Pension Insurance and to their exemption from the Insurance obligations have not been waived, half of the contributions which the Federal Institute would have to bear in accordance with § 166b (1) and (1a) of the Employment Promotion Act, if one of the benefits referred to in this provision is to be paid in the amount of the early retirement pension (4) As part of the contribution of the employer to the statutory Sickness insurance within the meaning of paragraph 1 (2) shall apply to persons receiving early retirement benefits who, before the commencement of retirement benefits, are not subject to the annual labour income limit pursuant to Section 165 (1) (2) of the Reich Insurance Code Subject to insurance obligation or pursuant to § 173b of the Reich Insurance Code or under Article 3 (1) (4) of the Law amending the Maternity Protection Act and the Reich Insurance Order of 24 August 1965 (BGBl. 912) were exempted from the insurance obligation, the contribution grant to be paid by the employer pursuant to Section 257 (3) of the Fifth Book of the Social Code. Sentence 1 shall not apply if the person receiving the early retirement pension is insured as an agricultural employer in accordance with Article 2 (1) (1) (1) of the Law on the sickness insurance of farmers. (5) Notwithstanding the provisions of paragraph 1, the subsidy shall be 34%. of the hundred, if the right to early retirement benefits in the event of default by the employer is not secured on the basis of a collective bargaining agreement. Unofficial table of contents

§ 4 Dynamisation of the grant

The grant of the employer's expenses shall be increased after the end of a year since the beginning of the payment of the early retirement pension on the basis of the change in the gross salary and salary sum per average employed worker, which is based on the determination of the current pension value in accordance with the Sixth Book of Social Law. The subsidy shall be increased by a maximum of the percentage by which the employer has increased the pre-retirement allowance. Unofficial table of contents

§ 5 Erdeleting and interrupting the claim

(1) The entitlement to the grant shall be deleted

1.

at the end of the month in which the retired worker shall be 65. Year of age,

2.

at the beginning of the month for which the retired worker may claim one of the oldage pensions or pensions referred to in Article 2 (1) (1) (b), or a benefit equivalent to retirement pensions or pensions pursuant to Article 2 (2) is.

(2) The entitlement to the grant shall not exist as long as the employer no longer employs a worker on the job vacated or vacated by implementation, who, at the start of employment, is one of the persons referred to in § 2 (1) (5) (a) up to c. This shall not apply where the employer retakes the workplace with a worker who satisfies any of the conditions set out in Article 2 (1) (5) (a) to (c) within three months, or the employer as a whole for two years the conditions for entitlement to a grant to the employee for early retirement expenses have been met. Unofficial table of contents

§ 6 Nebenteability

(1) The entitlement to the grant

1.

Rests during the period during which the retired worker pursues employment or self-employed activities which exceed the de minimis limit of Article 8 of the Fourth Book of the Social Code or on the basis of such occupations infringed; the limit on the sixth of the total income shall not be applied;

2.

, if the claim referred to in paragraph 1 has been rested for at least 150 calendar days. A number of periods of rest periods are to be combined.

(2) Employed or self-employed activities shall not be taken into account in the application of paragraph 1, insofar as the employee who has been retired has been constantly in addition to an employed person within the last five years prior to the commencement of the early retirement benefits. (3) § 48 (1) no. 3 of the Tenth Book of the Social Code does not apply. (4) If the right to the grant is granted, the right to grant shall be given in accordance with paragraph 1 of this article. The right to early retirement benefits shall not be paid in the amount of the subsidy. Unofficial table of contents

§ 7 Protection Regulations

(1) The fact that a worker has been completed after the completion of the 58. He is entitled to receive early retirement benefits in respect of his employer, is not entitled to the employer's dismissal of the employment relationship within the meaning of the first sentence of section 1 (2) of the (2) The obligation of the employer to pay for the payment of the right of dismissal to the employee. (2) The obligation of the employer to pay the payment of Early retirement allowance cannot be ruled out in the event of a claim by the employer to the grant of the Bundesanstalt does not exist, because none of the conditions mentioned in § 2 (1) No. 5 or in § 5 (2) are present. The same applies in the event that the employer does not receive the grant only because he did not submit the application in accordance with Section 11 (1), not correct, not complete or not in time, or did not comply with his/her obligation to co-act. (3) The right to an early retirement benefit can be pledged, pledged or transferred, as is the right to work income. Unofficial table of contents

§ 8 Compensation funds, common facilities

(1) In the event of early retirement benefits being provided on the basis of a collective agreement from an employer's compensation fund, the employer's early retirement benefits shall be provided by an employer's compensation fund on the basis of a collective agreement. , the Bundesanstalt shall grant the subsidy to the compensation fund at the request of the parties to the collective agreement. (2) Paragraph 1 shall apply to the joint bodies of the parties to the collective agreements. Unofficial table of contents

Section 9 Insolvency protection

(1) Insofar as the employer does not fulfil his obligation to pay early retirement benefits and the employee is not protected by the employer on the basis of collective agreements in the event of default of payment, the employer shall: Bundesanstalt early retirement money such as an employer, if

1.

the insolvency proceedings have been opened on the assets of the employer or on his remission, or

2.

the application for the opening of insolvency proceedings concerning the assets of the employer or its estate has been dismissed due to a lack of mass, or

3.

the employer, with its creditors, closes an out-of-court settlement to avert insolvency proceedings, and the Bundesanstalt agrees to the comparison.

Early retirement allowance under the first sentence shall also be granted in so far as the enforcement of the claim against the employer is unreasonable for the employee. In particular, the enforcement of the claim is unreasonable if the employer has ceased payment of the early retirement pension due to an economic emergency. (2) The benefit provided for in paragraph 1 shall be in the amount of the early retirement pension pursuant to section 3 (1) of the No. 1. § 4 applies accordingly. (3) The employee's entitlement to an early retirement allowance against the employer shall be sent to the Federal Office, to the extent that the Bundesanstalt has to pay early retirement benefits in accordance with the provisions of paragraph 1. The employer has to reimburse the Federal Institute for the contributions to the statutory health and pension insurance which it has borne in accordance with paragraph 1. (4) § § 141k and 141l of the Employment Promotion Act shall apply accordingly. Unofficial table of contents

§ 10 Cooperative obligations of the employee, obligation to grant the employee

(1) The employee shall immediately inform the employer of any changes in the circumstances affecting him, which are significant for the grant. (2) The worker has to pay the subsidies paid to the employer to the employer. where the employee has caused the undue payment by intentionally or by gross negligence

1.

has provided information that is incorrect or incomplete, or

2.

the notification requirement referred to in paragraph 1 has not been complied with.

Unofficial table of contents

§ 11 Procedure

(1) The grant of the early retirement benefits and the early retirement allowance in accordance with § 9 para. 1 shall be granted on request. The application must be made in writing to the relevant employment office. (2) In the implementation of § 9, § 141g of the Employment Promotion Act shall be applied accordingly. (3) The Federal Institute shall determine by order the details of the procedure; it may including the participation of management committees. Section 191 (3) and (4) of the Employment Promotion Act shall apply accordingly. Under the conditions of Section 191 (5) of the Employment Promotion Act, the Federal Minister for Labour and Social Affairs may, instead of the arrangement of the Federal Institute provided for in the first sentence, be replaced by a decree law which does not give the consent of the Federal Council. needs to determine the details of the procedure. Unofficial table of contents

§ 12 Tax regulations

(1) In the application of Section 28 of the Berlin Promotion Act, the receipt of early retirement benefits shall be deemed to be a working wage from a current service relationship if at the time of payment

1.

the conditions for the grant of the grant within the meaning of § 1 are met, with the exception of the conditions laid down in § 2 (1) (5) and (11), and

2.

the recipient fulfils the conditions of residence of § 21 (1) (1) (1) to (3) of the Berlin Promotion Act and has also fulfilled them in the event of termination of the employment.

(2) In the cases of § 8, the common institution and the compensation fund of the employers as well as in the cases of § 9 the Federal Institute as an employer and the nominee as employee apply in the cases of § 8. (3) Institutions within the meaning of § 8, insofar as they fulfil the tasks referred to in this provision, are exempt from corporation tax, trade tax and wealth tax. Unofficial table of contents

Section 13 Penal rules

(1) An administrative offence is the person who, intentionally or negligently, in accordance with § 60 (1) (2) of the First Book of the Social Code, a change in the conditions governing the entitlement to the grant to the expenses for early retirement benefits or for the purpose of the right to early retirement benefits according to § 9 para. 1 are significant, the employment office not, not right, not fully or not communicated in time. The administrative authorities can be punished with a fine of up to five thousand German marks. (2) Administrative authorities within the meaning of Section 36 (1) (1) of the Code of Administrative Offences are the employment offices. (3) The fines are paid into the cash register of the competent administrative authorities. § 66 of the Tenth Book of Social Code applies accordingly. (4) By way of derogation from § 105 (2) of the Code of Administrative Offences, the competent administrative authority shall bear the necessary expositions; this administrative authority shall also be liable for replacement pursuant to Section 110 (4) of the Law on Administrative Offences. Unofficial table of contents

Section 14 freezing of the scheme

For the period from 1 January 1989, this law shall apply only if the conditions for entitlement to the claim have been fulfilled for the first time prior to that date. Unofficial table of contents

§ 15 Berlin-clause

This law shall also apply in the Land of Berlin in accordance with the provisions of Section 12 (1) and Section 13 (1) of the Third Transfer Act. Legal orders issued pursuant to this Act shall apply in the Land of Berlin pursuant to Section 14 of the Third Transfer Act.