Annual earnings

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The annual earnings is a calculation variable in the German statutory accident insurance and is used to calculate the amount of benefits such as the injury pension .

General calculation

According to § 82 SGB ​​VII, the annual earnings are usually calculated from the total wages ( § 14 SGB ​​IV) and earned income ( § 15 SGB ​​IV) of the last twelve calendar months before the insured event . If a collective agreement that becomes valid after the insured event results in a retroactive salary entitlement, this also counts as annual earnings. If there are gaps in the last twelve calendar months due to a lack of wages or income, these gaps are filled with the average wage or income for the remaining periods.

In the event of an insured event involving temporary soldiers, military and community service workers, development workers, civil protection activities and participation in federal or international youth voluntary service, if it is cheaper, the fictitious income from the last job before starting service is used instead. If the insured event occurs within one year after the end of the vocational training, the training allowance will also not be taken into account if it is cheaper. In principle, the income of prisoners does not count towards annual earnings.

If a civil servant is not entitled to accident allowance according to civil service regulations, the annual income is the annual amount of the pensionable salary on which the calculation of an accident pension would be based. The same applies to professional soldiers.

Minimum and maximum limits apply to annual earnings in accordance with Section 85 of Book VII of the Social Code. Annual earnings are at least 40 percent of the reference value for young people and 60 percent of the reference value for adults. The maximum limit is twice the reference value; a statute can determine a higher limit here.

Special calculation

The general rules do not apply to compulsorily insured self-employed persons, entrepreneurs insured by the statutes and their spouses as well as persons voluntarily insured in the statutory accident insurance; instead, the calculation here is based on the respective statutes of the accident insurance company. ( § 83 SGB ​​VII)

For children under six years of age, annual earnings are a quarter of the reference figure, and for children between 6 and 14 years of age, a third of the reference figure. ( § 86 SGB ​​VII)

If the amount of the annual earnings would be grossly unreasonable, it will be determined at an equitable discretion. ( § 87 SGB ​​VII)

Resetting

Under certain circumstances, the annual earnings can be re-determined later according to § 90 SGB ​​VII.

This is the case, for example, if the insured event occurs before or during school or vocational training. Then, if it is more favorable, the annual earnings will be reset on the day of the fictitious completion of training, based on a fictitious income that a comparable person would have earned in this occupation. The general regulations on annual earnings are to be applied accordingly at our reasonable discretion. ( Section 91 SGB ​​VII) If the insured event occurs before the age of 30, the annual earnings will be redefined up to the age of 30 according to the fictitious wage development in the job. If a person becomes unable to work as a result of the insured event, this rule applies indefinitely.

If the future occupation can no longer be determined because the insured event occurred before the start of the vocational training, the annual earnings from the age of 21 is 75 percent and from the age of 25 100 percent of the reference value.

Annual earnings in agriculture

In agriculture, special regulations apply according to § 93 SGB ​​VII.

For agricultural entrepreneurs and their spouses, the annual wage is flat-rate, based on the amount of 19,115 DM in 1996, it has been adjusted annually since then. If there is an entitlement to a pension for an indefinite period based on a MdE of 50 or more, this amount increases by 25 percent for an MdE of up to 75 and 50 percent for an MdE of 75 or higher. For family members, the minimum limit of annual earnings (derived from the reference figure) applies.

In certain circumstances the above annual earnings will be reduced. Subtracted from:

• 65 percent if the insured event occurred after the age of 75.
• 50 percent if the insured event occurred after the age of 70.
• 35 percent when the insured event occurs after the age of 65 has occurred or the insured to early retirement pension , disability benefits , widow pension , Überbrückungsgeld or production task bond has.