Prisoner Contribution Ordinance
| Basic data | |
|---|---|
| Title: | Ordinance on the lump-sum calculation of contributions to employment promotion for prisoners |
| Short title: | Prisoner Contribution Ordinance |
| Abbreviation: | GefBeitrV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Legal matter: | Social law |
| References : | 860-3-2 |
| Issued on: | March 3, 1998 ( BGBl. I p. 430 ) |
| Entry into force on: | January 1, 1998 |
| Last change by: | December 23, 2003 ( Federal Law Gazette I p. 2848 ) |
| Effective date of the last change: |
January 1, 2004 |
| Please note the note on the applicable legal version. | |
The ordinance on the lump sum calculation of the contributions to employment promotion for prisoners (prisoner contribution regulation - GefBeitrV) regulates in the area of SGB III the calculation of the contributions to unemployment insurance for prisoners who are employed in a German penal institution. The basis for authorization is Section 352 (3) SGB III.
In deviation from the normal calculation rules, the contributions to unemployment insurance are calculated as follows:
- the contribution assessment base in the amount of 90 percent of the reference value ( Section 345 (3) SGB III)
- the number of days on which the prisoner was employed in relation to the number of working days in a year (a flat rate of 250 working days is assumed)
- the current contribution rate in percent
By multiplying these three contributions together, the amount of the contributions to unemployment insurance is calculated.
The contributions are due three months after the end of the calendar year.