Adjustment allowance

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The adjustment allowance (APG) is a service provided by the Federal Office of Economics and Export Control (BAFA) for workers in the coal mining industry . Eligible are older employees who are dismissed due to a closure or rationalization measure approved by the Federal Ministry of Economics and Technology . It is often said that employees are being sent to adapt .

Duration of entitlement

The APG is paid monthly for a maximum of five years; at most, however, until reaching the age limit in order to receive provision from the miners' pension insurance .

particularities

The adjustment allowance (APG) is applied for from the previous company at BAFA. This forwards the applications in accordance with an order transaction to the Deutsche Rentenversicherung Knappschaft-Bahn-See , which determines the exact amount of the APG and notifies BAFA. Even if the APG is calculated by the Deutsche Rentenversicherung Knappschaft-Bahn-See, this is not a pension benefit according to SGB ​​VI , but an independent provision according to the "Guidelines on the granting of adjustment allowances to workers in the coal mining industry".

It is important for the recipients of the adjustment allowance that this benefit is tax-free according to Section 3 No.

" Tax-free are
60. Benefits from public funds to employees of the hard coal, pitch coal and ore mining, the lignite civil engineering and the iron and steel industry on the occasion of shutdown, restriction, conversion or rationalization measures;"

- §3, point 60 EStG

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