GKV company pension allowance law
| Basic data | |
|---|---|
| Title: | Law introducing an allowance in statutory health insurance to promote company pension schemes |
| Short title: | GKV company pension allowance law |
| Abbreviation: | GKV-BRG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Social law |
| Issued on: | December 21, 2019 (Federal Law Gazette I p. 2913) |
| Entry into force on: | January 1, 2020 |
| Weblink: | Text of the law |
| Please note the note on the applicable legal version. | |
The GKV company pension allowance law is a law that relieves the burden on small company pensions in particular . For this purpose, as of January 1, 2020, the previous social law exemption limit of EUR 155.75 (as of 2019) was converted into an exemption . Company pensioners with compulsory insurance are exempted from statutory health insurance contributions with a monthly allowance of EUR 159.25 (as of 2020, 1 / 20th of the monthly reference figure , in accordance with Section 18 SGB IV) . The advantage of an exemption over an exemption limit is that it remains free of credit. On the other hand, only slightly exceeding an exemption limit means that your nominal amount is fully recorded. The set of rules replaces the former company pension exemption law . The exemption is adjusted annually in line with wage developments. The shortfall in income from statutory health insurances will be fully compensated for in 2020 and in parts in the following years from the health fund's liquidity reserve.
In the company pension scheme, there is a compulsory contribution to statutory health insurance for pension payments (capital and pension benefits). The general contribution rate plus the additional contribution rate specific to the health insurance fund are charged. This is borne by the company pensioner alone. Since this circumstance - introduced by the Statutory Health Insurance Modernization Act in 2004 - often led employees to increasingly distance themselves from the company pension, the incentive system is now to be reactivated with the Statutory Health Insurance Company Pension Allowance Act in order to provide additional benefits in addition to entitlements from the statutory pension insurance receive.
Effective 1 January 2018 was this already the first step occupational pension Support Act created the employer obliged to pay contributions for the employees to the extent that for a deferred compensation decides from his salary and this social relief obtained by the fact be financed (inclusive rule : 15% subsidy). The aim of the new law is to further strengthen the company pension scheme and make it more attractive for employees.
However, due to IT difficulties, the complexity of the implementation (conversion of the exemption limit into an exemption) and the stipulation that around 46,000 company pension payment points along with over 100 health insurances with the implementation for approx. 4.6 million company pensioners have to be dealt with, the retroactive reimbursement will last from January 2020 and the monthly consideration will last until 2021.
