Reference value

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The reference value within the meaning of the social security regulations is the average pay of the statutory pension insurance in the previous calendar year, rounded up to the next higher amount divisible by 420. The connection to a reference value saves the annual adjustment of calculation values ​​in other social security regulations ( § 18 SGB ​​IV).

Determination and calculation

The reference value is developed for each calendar year by the Federal Ministry of Labor and Social Affairs and determined in advance by law or ordinance with the consent of the Bundesrat ( Section 17 (2) SGB IV). The reference value is the average remuneration of all insured persons of the statutory pension insurance in the previous calendar year, Annex 1 to Book Six of the Social Security Code, rounded up to the next higher amount divisible by 420.

A lower reference value applies to the accession area. It is determined by dividing the reference value (West) by a certain conversion value (Appendix 10 SGB VI) and rounding up the result to the next higher amount divisible by 420.

Sense and application

The purpose of the reference value is to be able to take into account the general income development without having to change each relevant law separately. For certain variables dependent on the reference variable, the reference variable West is also decisive in the accession area, for example for determining the minimum health insurance contribution for the self-employed.

Rounding up the reference value

Rounding up to an amount divisible by 420 means that the reference value is divided by 7 (days per week), by 5 (working days per week), by 30 (days per month) or by 12 (months per year) always one ( Section 223, Paragraph 3, SGB V), because 420 is mathematically the smallest common multiple of the numbers 7, 5, 30 and 12. From an economic point of view, the reference variable is a flow variable , its unit is compatible with the euro and the year.

values

year Old federal states New federal states + East Berlin East to west
per month yearly per month yearly
2020 € 3,185 € 38,220 € 3,010 € 36,120 94.5%
2019 € 3,115 € 37,380 € 2,870 € 34,440 92.1%
2018 € 3,045 € 36,540 € 2,695 € 32,340 88.5%
2017 € 2,975 € 35,700 € 2,660 € 31,920 89.4%
2016 € 2,905 € 34,860 € 2,520 € 30,240 86.7%
2015 € 2,835 € 34,020 € 2,415 € 28,980 85.2%
2014 € 2,765 € 33,180 € 2,345 € 28,140 84.8%
2013 € 2,695 € 32,340 € 2,275 € 27,300 84.4%
2012 € 2,625 € 31,500 € 2,240 € 26,880 85.3%
2011 € 2,555 € 30,660 € 2,240 € 26,880 87.7%
2010 € 2,555 € 30,660 € 2,170 € 26,040 84.9%
2009 € 2,520 € 30,240 € 2,135 € 25,620 84.7%
2008 € 2,485 € 29,820 € 2,100 € 25,200 84.5%
2007 € 2,450 € 29,400 € 2,100 € 25,200 85.7%
2006 € 2,450 € 29,400 € 2,065 € 24,780 84.3%
2005 € 2,415 € 28,980 € 2,030 € 24,360 84.1%
2004 € 2,415 € 28,980 € 2,030 € 24,360 84.1%
2003 € 2,380 € 28,560 € 1,995 € 23,940 83.8%
2002 € 2,345 € 28,140 € 1,960 € 23,520 83.6%
2001 4,480 DM 53,760 DM 3,780 DM 45,360 DM 84.4%
2000 4,480 DM 53,760 DM 3,640 DM 43,680 DM 81.3%
1999 4,410 DM 52,920 DM 3,710 DM 44,520 DM 84.1%
1998 4,340 DM 52,080 DM 3,640 DM 43,680 DM 83.9%
1997 4,270 DM 51,240 DM 3,640 DM 43,680 DM 85.2%
1996 4,130 DM 49,560 DM 3,500 DM 42,000 DM 84.7%
1995 4,060 DM 48,720 DM 3,290 DM 39,480 DM 81.0%
1994 3,920 DM 47,040 DM 3,080 DM 36,960 DM 78.6%
1993 3,710 DM 44,520 DM 2,730 DM 32,760 DM 73.6%
1992 3,500 DM 42,000 DM 2,100 DM 25,200 DM 60.0%
1991 3,360 DM 40,320 DM 1,540 DM 18,480 DM 45.8%
1990 3,290 DM 39,480 DM 1,400 DM?

Values ​​dependent on the reference variable (extract)

  • 1/2 of the reference value is the relevant limit value for the non-agricultural income for the compulsory insurance as a small agricultural entrepreneur in the agricultural health insurance according to § 2 Paragraph 1 No. 2 KVLG 1989
  • 5% of the monthly reference figure corresponds to the flat-rate nursing care fee according to Section 116 (8) SGB ​​X - compensation for damages
  • 1/7 of the reference figure corresponds to the income limit for entitlement to non-contributory family insurance in statutory health insurance ( Section 10 SGB ​​V )
  • Voluntary insurance, § 9 SGB ​​V :
    • 1/3 of the reference value is the minimum assessment basis for contributions from the self-employed, including business start-ups
    • 1/3 of the reference value is the minimum assessment basis for contributions from others (e.g. students over 30 years of age or 14 semesters)
    • 4/3 of the reference figure is the standard assessment basis for the self-employed
  • Exemptions for calculating the load limit for co-payments in health insurance and the subsidy when granting dentures
  • Reduced qualifying period (six months) in the unemployment insurance with predominantly short-term employment and wages up to the reference value, § 142 Abs. 2 SGB ​​III
  • 1/50 of the reference value forms the limit for super-splitting / super-quasi-splitting / super-real division in the pension equalization according to Section 3b (1) No. 1 VAHRG .
  • With the new regulation of the pension equalization from September 1, 2009, the option of the pension provider depends on the reference value to request external real sharing without the consent of the person entitled to equalization (cf. § 14 Paragraph 2 No. 2 VersAusglG )
  • Classification as managerial staff "in case of doubt" according to § 5 Abs. 4 Nr. 4 BetrVG , if the annual income exceeds three times the reference value
  • Motor Vehicle Assistance Ordinance , § 6 KfzHV : Type and amount of funding for the procurement of a motor vehicle
  • Calculation of wages and training assistance for the general prison system and the youth prison system
  • 1/160 of the reference value is the minimum amount for deferred compensation in accordance with Section 1a BetrAVG
  • According to Section 3 BetrAVG, severance payments from company pension schemes are only permitted up to an amount of 1% of the reference value (120 times this for capital payments ).
  • Amount of the health insurance subsidy for inpatient hospice care according to Section 39a (2) sentence 6 SGB V.
  • Amount of the federal contribution to the statutory health and long-term care insurance for ALG II recipients ( Section 251 (4), Section 232a (1) number 2 SGB V, Section 18 (1) SGB IV): reference value × 0.2155 × reduced contribution rate to the GKV ( § 243 , § 246 SGB ​​V) plus average additional contribution ( § 242a SGB ​​V) as monthly contribution, reference value × 0.2266 × current contribution rate for GPV as monthly contribution ( § 57 paragraph 1 sentence 2 SGB XI)
  • Amount of the contribution to be borne by the long-term care insurance of a carer who is subject to pension insurance (Section 166 (2) SGB VI in conjunction with Section 18 SGB IV)
  • Pension equalization: two out of a hundred of the part of the relevant reference value applicable to one month at the end of the marriage period (Section 3b, law regulating hardship in pension equalization)
  • In addition to the health insurance subsidy for dental prostheses in accordance with Section 55 of the Social Code Book V, Paragraph 1, insured persons in accordance with Paragraph 2 are entitled to an amount of up to the same amount if the costs represent an unreasonable burden, and that includes a. given when his gross income for subsistence falls below 40% of the reference value.
  • The administrative professional association sets the minimum sum insured in voluntary accident insurance from January 1, 2018 at 60% of the reference value.

See also

Web links

Individual evidence

  1. ↑ Mecklenburg-Western Pomerania, Brandenburg, Saxony-Anhalt, Saxony and Thuringia and East Berlin
  2. ↑ Federal Ministry of Labor and Social Affairs: Anticipated social security values: contribution assessment limit (BBG) 2020. In: www.bmas.de. Retrieved September 13, 2019 .
  3. ^ Haufe Online editorial team: Expected social security values : contribution assessment limit (BBG) 2019. In: www.haufe.de. Retrieved September 11, 2018 .
  4. ^ André Liebig: Payroll and payroll accounting - table of contents. In: www.lohn-info.de. Retrieved December 23, 2016 .
  5. ↑ The provisional average wage for 2016 [1] , accessed on October 26, 2015
  6. ↑ Social Security Calculation Amount Ordinance 2015 of December 1, 2014, Federal Law Gazette I, page 1957
  7. ^ Federal Government website - published on November 29, 2013 , accessed on November 30, 2013