Control amount
As Aussteuerungsbetrag a compensation payment, which you referred to the Federal Employment Agency had to make in respect of the Hartz reforms from 2005 to the end of 2007 for each unemployed person unemployment benefits was committed, could not be placed within 12 months and therefore unemployment benefits had applied ( § 46 para. 4 SGB II ). In the years 2008 to 2012 the tax amount was replaced by the so-called integration contribution , after which it was no longer applicable.
Control amount in detail
The amount of the payment is twelve times the average expenses for ALG II plus contributions to social insurance; this corresponds to around 10,000 euros per beneficiary. Since the only source of income for the Federal Employment Agency (BA) in the premium income is from unemployment insurance , a considerable part of the expenses for the actually tax-financed social benefit ALG II is covered by unemployment insurance contributions .
The federal government's income from the disbursement amount paid by the BA totaled 9.783 billion euros:
- 2005: 4.556 billion euros (2.161 billion euros less than estimated in the 2005 federal budget)
- 2006: 3.282 billion euros (0.718 billion euros less than estimated in the 2006 federal budget)
- 2007: 1.945 billion euros (2.055 billion euros less than estimated in the 2007 federal budget)
The federal government's income from the taxation amount was a total of 4.934 billion euros less than budgeted.
criticism
Critics from unemployment initiatives and the trade unions consider the tax amount to be a de facto " subsidy from contribution-financed unemployment insurance [...] to the federal budget " and therefore speak of " penalties from unemployment contributions ".
Furthermore, it is criticized that in many cases it no longer pays off for the Federal Employment Agency, which is supposed to act economically , to " offer labor market policy assistance for recipients of unemployment benefit I or even to provide a meaningful educational measure ".
Similar criticism is also made of the integration contribution , which is no longer paid as a capita premium , but is based on the federal expenditure for integration benefits and administrative costs in the area of unemployment benefit II . Due to the good economic situation, the unemployment insurance is (currently) more heavily burdened than by the old instrument control amount.
In August 2010, the Federal Constitutional Court did not accept for a decision the constitutional complaints raised by employees and entrepreneurs against the provision on the integration contribution in Section 46 (4) SGB II because they were inadmissible. The complainants are not directly affected by their fundamental rights because they are not the addressees of the obligation to pay. This is only the Federal Employment Agency. The complainants could not ask that their social security contributions for unemployment insurance be used only for them. With the payment to the employment agency, the contributions were transferred to their assets and only then flow into the integration contribution. Their fundamental rights under Article 2, Paragraph 1 and Article 12, Paragraph 1 of the Basic Law are therefore not violated. In addition, it is reasonable for them to assert their violations of fundamental rights first in the social court proceedings ( subsidiarity of the constitutional complaint).
A lawsuit against the tax amount supported by trade unions and employer representatives was dismissed by the Federal Social Court in February 2012. The way to the Federal Constitutional Court remains open to the plaintiffs .
See also
- Term modulation in social security in general.
literature
- Further lowering of the unemployment insurance contribution controversial. Public meeting of the Committee on Labor and Social Affairs on November 13, 2007.
- Quarterly report of the Federal Employment Agency - Report on the first quarter of 2005, Nuremberg, March 31, 2005
- Dr. Urban Mauer: More sense of reality, please! - The 2007 federal budget , in: Deutsche Bank Research , July 14, 2006 (comment)
- Overview of the proceedings in which the Federal Constitutional Court aims to decide in 2009, among other things ( Memento from September 28, 2011 in the Internet Archive )
- Overview of the proceedings in which the Federal Constitutional Court aims to decide in 2010, among other things ( Memento from July 8, 2014 in the Internet Archive )
- BA board chairman Frank-Jürgen Weise on the consequences of the decision of the Federal Constitutional Court in an interview with the Stuttgarter Zeitung in the May 17, 2010 edition
- Lawsuits against the integration contribution for the long-term unemployed in the online edition of Der Spiegel from September 5, 2008
Individual evidence
- ↑ a b Dr. Ursula Engelen-Kefer: The Hartz laws - an interim balance of the DGB . Thesis paper - Conference of the Bremen Chamber of Employees, February 8, 2005, p. 3
- ↑ Hans Herdlein: "Penalties" from unemployment contributions ( Memento from September 28, 2007 in the Internet Archive ) (lead article) In: bühnengenossenschaft. Trade journal of the Cooperative of German Stage Members , 03/2007 edition.
- ↑ BVerfG: 1 BvR 2393/08, 1 BvR 2580/08, 1 BvR 2606/08. August 2, 2010, accessed September 8, 2010 .
- ↑ BVerfG: Press release No. 74/2010. September 8, 2010, accessed on September 8, 2010 (1 BvR 2393/08, 1 BvR 2580/08, 1 BvR 2606/08).
- ↑ BSG rejects complaints about Hartz IV financing ( memento from July 6, 2012 in the web archive archive.today )
