Collection point

In the German social security system, the collection point is the point that collects the total social security contributions from employers and forwards them to the individual social security agencies and the health fund every working day.

This function is carried out by all health insurance companies , the artists' social insurance fund and the Deutsche Rentenversicherung Knappschaft-Bahn-See as the responsible body for the mini-job center . In 2004 there were around 300 collection points in Germany, the number of which has steadily decreased due to mergers .

tasks

On the basis of their statutory mandate, the collection agencies collect the contributions to statutory health , statutory long-term care , statutory pension and unemployment insurance as well as the contributions for continued payment of wages , maternity allowance and the contribution for insolvency payments from the employers and, if necessary, also set these claims by way of foreclosure by.

In addition to this main task, to which the collection agencies owe their name, they are also responsible for other tasks that are directly related to the collection of contributions. Thus, the collecting agencies take from the employers , the messages to social security and to forward it to the competent social security - as well as the collected contributions - working day on.

The employers are responsible for registering employment relationships subject to social security contributions and paying the appropriate amount of social security contributions. The German Federal Pension Insurance monitored - similar to the tax authorities - through regular audits , together with the Federal Employment Agency , the correct payment of contributions. If irregularities are found during such an examination, it issues the relevant notices and informs the responsible collection agency about them.

If there are any doubts about compulsory insurance and the amount of contributions for all branches of German social insurance, the collection agency decides. You make these decisions on your own responsibility and responsibility. The long-term care insurance funds , the pension insurance institutions and the Federal Employment Agency are bound by these decisions. An exception is employment managing partner and member of employment by employers ( spouse , descendants ): The true clearing the DRV Bund of under refugee status determination process , the binding decision.

This concentration of tasks and decisions in central offices has the advantage that employers only have to deal with one social insurance agency, namely the health insurance company or the German pension insurance company Knappschaft-Bahn-See. In addition, the decisions of the collection agencies about compulsory insurance, compulsory contributions and the amount of contributions bring legal certainty for the employer and the insured person . You do not have to worry that the decisions will not be recognized or overturned by the other insurance carriers. This is particularly important if the employee becomes unemployed or, due to permanent health problems, may claim a pension due to reduced earning capacity , because both the basic entitlement and the amount of the social benefit regularly depend on the insurance period and the amount of the contributions paid.

For this activity, the collection agencies receive remuneration from the other social insurance carriers, the "collection costs allowance", which is offset against the so-called monthly statement of the contributions paid.

Jurisdiction

The responsible collection point is the health insurance company with which the employee concerned is legally or voluntarily insured.

Special features arise in the case of marginal employment - the so-called mini - jobs - and for people with private health insurance: Since 2003, the Deutsche Rentenversicherung Knappschaft-Bahn-See has been exclusively responsible for marginal employees. For employees with private health insurance, the health insurance company with which the employee was last insured usually remains responsible. If this cannot be determined, the employer must select one of the health insurance companies that can be selected as the collection point.

Legal bases

The tasks, powers and responsibilities of the collection points are regulated in Sections 28h to 28n, Book Four of the Social Code.