Agricultural retirement fund
Under the name of the Agricultural Old Age Fund ( LAK ), the social insurance for agriculture, forestry and horticulture (SVLFG ) performs the tasks of providing old-age security for farmers. However, it is not part of the statutory pension insurance , but part of the special system of social security for agriculture.
The former independent agricultural old-age funds , together with the former agricultural professional associations and the agricultural health and long-term care funds, formed the agricultural social insurance (LSV) until December 31, 2012 .
In the LSV system, the LAKs cover the areas of pensions ( old-age pensions , disability benefits , survivors' pensions ), rehabilitation, and operational and domestic help .
At the beginning of 2010, there were 262,290 contributors compared to 622,653 pension recipients. This relation reflects the existing structural change in the area of agricultural social insurance.
Since September 28, 2011 a ministerial draft and since November 2, 2011 the government draft of a law to reorganize the organization of agricultural social insurance (LSV-NOG) , which provided for the formation of a federal corporation under public law, in which the individual providers as well as the umbrella association from January 1, 2013 were incorporated. This was implemented with the dissolution of the previous organizations and the umbrella organization in the form of an integration in a transitional period until December 31, 2017. The new social insurance carrier is called Social Insurance for Agriculture, Forestry and Horticulture .
On March 2, 2012, the law passed the Federal Council without referring to the Mediation Committee . On April 18, 2012, the law was finally published in the Federal Law Gazette (BGBl. Part 1 No. 16 page 579).
On January 1, 2013, the SVLFG started its work.
history
Until 2012, the old-age insurance for farmers was the professional pension scheme for farmers in Germany. It was considered part of the statutory pension insurance in Germany . The basis was the law on old-age provision for farmers . The responsible authorities until December 31, 2012 were the regional agricultural pension funds. Since January 1, 2013, the nationwide social insurance for agriculture, forestry and horticulture has been performing the tasks.
Farmers Old Age Allowance Act - 1957-1994
In the course of the 1957 pension reform , farmers were also included in the statutory pension insurance through the Act on Old Age Assistance for Farmers (GAL) , which, however, did not become part of the regular pension system, but was a special system established by the agricultural professional associations . However, the beginnings were humble. Until then, the farmers' pension scheme was exclusively regulated as part of the farm handover contracts as so-called end-of- life benefits or partial retirement benefits. These were often limited to benefits in kind, so that the older generation had no access to cash at all. With benefits of 40 DM for single and 60 DM for married couples, the new security system was only intended as pocket money to supplement the traditional form of provision.
In the following years, the old-age assistance for farmers experienced a steady increase in pension benefits as well as an expansion of benefits. With the operational aid , a service that has so far been unique in German social security law has been introduced. In addition, rehabilitation benefits and the disability pension were based on the law of general pension insurance. In many small steps, the farmers' old age benefit slowly grew into a basic security.
Farmers Old-Age Insurance Act - 1995 to 2012
With the Agrarian Social Reform Act of 1994, the spouse's insurance (so-called "farmer's pension") was introduced as a further special feature. According to this, the spouse of an agricultural entrepreneur is considered an agricultural entrepreneur under certain circumstances (not permanently separated, not unable to work regardless of the labor market situation) and is equally subject to insurance and contribution obligations. It is not necessary to work on the farm and therefore the spouses of part-time farmers are generally subject to insurance and contributions. This opens up the possibility of operating your own retirement provision. However, the law provides e.g. For example, if you are earning income (e.g. pensions), when you are raising children or caring for relatives, you can request an exemption from compulsory insurance if the more detailed requirements of the law are met. According to the legal situation at the time (legal status: August 11, 2010), the application for exemption had to be submitted within three months of the marriage to a farmer. If the application was submitted late, contributions were requested for the past, as the exemption only had an effect for the future from the date of application. This situation, which was ultimately perceived as unsatisfactory on all sides, was resolved with retroactive effect by the BUK-NOG and the situation before August 11, 2010 was restored.
Act reorganizing the organization of agricultural social security - from 2013
Since September 28, 2011 a ministerial draft and since November 2, 2011 the government draft of a law to reorganize the organization of agricultural social insurance (LSV-NOG) , which provided for the formation of a federal corporation under public law, in which the individual providers as well as the umbrella association from January 1, 2013 were incorporated. This integration, which goes hand in hand with the dissolution of the previous bodies and the umbrella association, will be implemented in a transitional period until December 31, 2017. The new social insurance agency is called Social Insurance for Agriculture, Forestry and Horticulture (SVLFG).
Compulsory insurance
The farmer, his spouse and family members who work with him are insured in the old-age insurance for farmers . In addition, in a few old cases there is an obligation to continue paying contributions on the basis of a voluntary commitment in order to be able to realize the pension entitlement when reaching the age limit.
Agricultural entrepreneurs
Until December 31, 2013, the agricultural entrepreneur within the meaning of the Law on Old-Age Insurance for Farmers was whose agricultural company had a minimum size or a certain economic value (see unit value notification of the tax authority) determined by the responsible agricultural pension fund in agreement with the umbrella association of agricultural social insurance ) reached. This also applies to agricultural companies that are operated in the form of a company (e.g. GbR ).
Since January 1, 2014, uniform minimum sizes apply nationwide.
Anyone who, as a result of the nationwide standardization of the minimum size, had fallen below the previously applicable regional value (and would therefore no longer be subject to compulsory insurance) enjoyed grandfathering protection by law - unlike in agricultural health insurance ; he remained a member of the retirement fund. At the same time, however, the legislature has admitted that those affected could be exempted on request. This applied equally to entrepreneurs, their spouses and their working family members. The application period ended on March 31, 2014, otherwise at the beginning of the month in which the application was submitted.
A farmer within the meaning of the law on old-age provision for farmers is someone who carries out economic activities on agricultural and / or forestry land - not just for short periods - for the predominantly planned rearing of soil crops for their own account. This can be the case , for example, as the owner , leaseholder or usufructuary .
Farmer's spouse
The spouse of the agricultural entrepreneur is considered a farmer as long as he is not fully incapacitated (regardless of the labor market situation) or is permanently separated from the farmer. In particular, it is not a prerequisite that the spouse actually works in the agricultural company. Only the legal status of a spouse or registered partner is sufficient.
Employing family members
Family members are required to be insured under the farmers' pension scheme as soon as their working hours in the company regularly exceed 20 hours per week ( full-time employment in the company ). The existence of a paid employment relationship is not required. Nevertheless, there is also compulsory insurance if the regular assistance on the farm does not reach this time limit, the income from this activity, based on the marginal earnings limit of the general social insurance, is regularly over € 400 per month. The limit was not raised to € 450 on January 1, 2013. There are also special regulations for short-term, from the outset, temporary work.
Is a family helper in the sense mentioned, who until the third grade used , or up to the second degree verschwägert is the agricultural operator or his spouse or registered partner. This also applies to adoptive children or stepchildren.
Apprentices who are trained in their parents 'business - usually for one year - are also subject to compulsory insurance as family members working in the farmers' pension scheme.
Exemption from insurance
Those who are not yet 18 years of age or who have already reached the regular retirement age are exempt from insurance.
Exemption from compulsory insurance
Farmers, their spouses and family members who work for them can apply for exemption from the compulsory insurance as long as and insofar as they meet at least one of the following requirements:
- Receipt of wages , wages or a comparable income (income replacement income such as unemployment benefit or pension) which, without taking into account the income from agriculture, exceeds EUR 4,800 per year
- Compulsory insurance in the statutory pension insurance for bringing up a child
- Compulsory insurance in the statutory pension insurance for caring for someone in need of care
- Compulsory insurance in the statutory pension insurance due to military or community service
Since January 1, 2015, wages have only been paid in this sense if the regulations of the Minimum Wage Act are observed.
The exemption from compulsory insurance - and thus also from the obligation to pay contributions - is only possible upon application. Here, an application period of three months must be observed, which generally begins with the occurrence of compulsory insurance. However, if the compulsory insurance is determined after this point in time, the application period begins with the receipt of the notification of the compulsory insurance determination. In all other cases, the exemption begins on the first of the month following the application. This is of particular importance in the event that a farmer marries, because with the marriage the spouse becomes directly liable for insurance and contributions. This also applies if the farmer himself has been released from his own insurance obligation.
Right to benefit from old-age insurance for farmers
Retirement pension
Originally, the farmers' old age pension was intended as "pocket money" for the farm handover. Therefore, the pension granted by the LAKs is not yet to be understood as full pension. The retired farmer usually has other sources of income, e.g. B. from the farm handover contract, the so-called old part . Surrender in this sense means the final separation from the company , e.g. sale or lease for at least 9 years in the case of owners, and the return of the lease in the case of tenants.
For reasons of agricultural policy and the structural change in agriculture, the levy of the agricultural enterprise is an indispensable prerequisite for the granting of the old-age pension, since not inconsiderable tax revenues flow into the old-age security of the farmers. An obsolescence and also a breakdown of the companies should be prevented.
However, in a decision of May 23, 2018 (published on August 9, 2018), the Federal Constitutional Court found that this so-called farm tax clause is at least partially unconstitutional if it unreasonably deprives income that is necessary to supplement the partial security. It sees here both a violation of the constitutionally protected freedom of property (Article 14.1 of the Basic Law), the principle of equality in Article 3 of the Basic Law and the special protection of marriage and the family (Article 5.1 of the Basic Law).
With the Qualification Opportunities Act of December 18, 2018 ( Federal Law Gazette I p. 2651 , an amendment act), the farm tax clause was abolished without replacement.
Disability pension / pensions due to death / rehabilitation
Here the law on old-age security for farmers largely falls back on provisions from the law of general pension insurance.
Operational and domestic help
If the maintenance of the company is endangered by the use of rehabilitation services, by incapacity for work, pregnancy / maternity or death, operational and domestic help can be granted under certain conditions .
Other services of the LAKs
For a limited time, the LAKs provided agricultural structural services (e.g. production abandonment pension, land tax pension) on behalf of the federal government. However, these programs have already expired and the benefits to those eligible at the time are still being paid today.
Right to contribute to the old-age insurance of farmers
The contribution for farmers is a single contribution. It is linked to that of the general pension insurance and is set annually by an ordinance of the Federal Ministry. The reason for this is that the later pension from the old-age insurance of the farmers was designed as a supplement to the so-called old-age part , i.e. it does not represent full provision, it is correspondingly lower. It can be reduced by means of income-related contribution grants on application (from a purely legal point of view, it is a benefit and is therefore at the expense of the federal government). For working family members who are subject to compulsory insurance, it amounts to half of the entrepreneur's contribution and is to be borne and paid by the entrepreneur; any entitlement to a subsidy also extends to this contribution.
Due to the structural change in agriculture, there is still an imbalance in financing, as the ratio of contributors to beneficiaries is steadily deteriorating. Another peculiarity of the financing of the LAKs is the joint and several liability of the spouses: one is liable for the contributions of the other.
The active entrepreneurs are therefore relieved by federal funds. The overall social importance of the profession is recognized. Closely linked to the financial commitment of the federal government is the agronomically motivated requirement of the farm tax as a requirement for drawing a pension from the farmers' old-age security: the farms are to be handed over to the next generation. In the political discussion, this is no longer seen as timely, which has now been partially confirmed by the judgment of the Federal Constitutional Court quoted above.
Web links
swell
- ↑ § 2 I 2 of the SVLFG statutes of January 9, 2013 ( Memento of the original of May 30, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF; 775 kB)
- ↑ Membership LSV. In: Website of the LSV Baden-Württemberg. Retrieved May 30, 2011 .
- ↑ Quarterly statistics of the agricultural pension funds. (PDF) In: Website of the umbrella organization for agricultural social insurance. Retrieved May 30, 2011 .
- ↑ Archived copy ( memento of the original from March 29, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Archived copy ( Memento of the original dated November 3, 2011 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ http://www.bmas.de/DE/Themen/Soziale-Sicherung/Mektiven/gesetzentwurf-landwirtschaftliche-sozialversicherung.html
- ^ Homepage of the SVLFG
- ↑ 893rd meeting of the Federal Council ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ BMELV press release of April 19, 2012 on LSV NOG
- ^ Christian Wirth: 50 years of old-age security for farmers . In: Social Security in Agriculture (SDL) . No. 2 , 2007, p. 96 ff . ( PDF [accessed on July 18, 2011]).
- ↑ Chronology of the history of the retirement fund . In: Social Security in Agriculture (SDL) . No. 2 , 2007, p. 129 ff . ( PDF [accessed on July 18, 2011]).
- ↑ [1]
- ↑ Archived copy ( memento of the original from March 29, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Archived copy ( Memento of the original dated November 3, 2011 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Law on the reorganization of the organization of agricultural social insurance (LSV Reorganization Act) ( Memento of the original of April 2, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ § 1 ALG
- ↑ Who is insured? In: Website of the umbrella association for agricultural social insurance. Retrieved May 30, 2011 .
- ↑ Archived copy ( memento of the original from January 10, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ http://www.svlfg.de/20-aktuell/akt02_news/akt02_2013/akt02_0111/8/index.html
- ^ Decision of the First Senate of December 9, 2003. In: Internet site of the Federal Constitutional Court. Retrieved August 22, 2008 .
- ↑ § 2 ALG
- ↑ § 3 ALG
- ↑ https://www.bundesverfassungsgericht.de/SharedDocs/Pressemitteilungen/DE/2018/bvg18-068.html The prerequisite for a pension entitlement is unconstitutional
- ↑ https://www.bundesrat.de/DE/plenum/bundesrat-kompakt/18/973/973-pk.html#top-4
- ↑ § 68 ALG
- ↑ § 32 ALG
- ↑ § 70 ALG
- ↑ http://www.topagrar.com/news/Home-top-News-NRW-SPD-und-Gruene-wollen-Hofabgabe-Klausel-kippen-691527.html
