Compensation payment
Wage replacement benefits (formerly wage replacement benefits ) are granted by the social insurance providers to compensate for lost income (usually wages , for example due to illness or unemployment).
Compensation payments in Germany
Parental allowance
Parental allowance is paid according to the Federal Parental Allowance and Parental Leave Act .
Top-up amounts and partial retirement allowances
Top-up amounts and partial retirement allowances are paid in accordance with the partial retirement law or civil service regulations ( Section 3 No. 28 EStG ).
Statutory health insurance
- Sick pay in the event of incapacity for work or medical rehabilitation at the expense of the health insurance company after the continued payment of wages has ceased
- Maternity benefit ( Section 3 No. 1 lit.d EStG)
care insurance
- Care support allowance according to § 44a Abs. 3 SGB XI in case of short-term absence from work according to § 2 Care Leave Act
Statutory pension insurance
- Transitional allowance for medical rehabilitation measures after the continued payment of wages has ceased or for benefits for participation in working life
Statutory accident insurance
- Transitional allowance for participation in benefits for participation in working life (vocational rehabilitation)
- Injury benefit in the event of incapacity for work due to an accident at work or due to an occupational disease after continued remuneration has ceased to be paid
unemployment insurance
Compensation payments are according to § 3 Abs. 4 SGB III :
- Unemployment benefit in the event of unemployment and professional training,
- Partial unemployment benefit in the event of partial unemployment,
- Transitional allowance for participation in benefits for participation in working life,
- Short-time work allowance for employees who have lost their wages as a result of a loss of work ( short-time work ) and - as a special form of short-time work allowance - the seasonal short-time work allowance for employees in certain sectors who lose their wages due to a weather or economic loss of work during bad weather.
- Insolvency payment for employees who do not receive wages due to the insolvency of their employer.
Whether or not compensation payments have been received is important for the question of whether there is an entitlement to a start-up grant.
Periods of receipt of compensation payments are considered as contribution periods under pension law. Compensation payments are usually subject to the tax progression proviso .
Individual evidence
- ^ BFH decision of September 21, 2009, Az. VI B 31/09.
