Performance fee

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As a service fee (formerly performance pay ) is referred to in labor and in the industrial science a form of pay , in which not the working time , while the working ( time rate ), but the services provided or to be provided power based on the level of charges.

General

The performance fee therefore applies to the employee who occupies a position . It is a personal component of remuneration. The performance fee is usually paid in the form of an allowance on top of a regular basic salary. This means that only part of the remuneration is dependent on the performance, the rest on the time worked. The performance remuneration is thus wholly or partially linked to the work performed, so that it changes proportionally with this. If the work intensity is thus increased, the performance remuneration increases and vice versa.

In addition, performance pay is also a term from German unemployment insurance law . According to Section 153 SGB ​​III, the performance fee is the assessment fee reduced by flat-rate deductions, i.e. the flat-rate net remuneration. The unemployment benefit (unemployment insurance benefit) is a certain percentage (benefit rate) of the benefit pay.

Types of performance pay

A distinction is made between two situations:

  • A premium that is paid in advance for regularly exceptional performance.
  • A reward for specified individual achievements. Be it through piecework , bonus , bonus or performance bonus . This type of performance fee is usually paid in arrears. The excess bears the risk that the employee interprets this type of performance remuneration as mistrust, otherwise the contractual service would not be provided.

Where:

  • in piecework the performance fee component proportional to the amount of work and
  • in the case of the premium, the amount is not proportional to the amount of service, but is based, for example, on incremental increases in performance ( volume bonus ) Savings, quality or time bonuses are also possible.
  • the bonus is a one-time, mostly performance or balance-dependent surcharge.

Part-time performance pay

In Germany, part-time employees according to Section 4 (1) sentence 2 TzBfG are to be granted wages or other divisible pecuniary benefits at least to the extent that corresponds to the proportion of their agreed working hours in the working hours of a comparable full-time employee.

It is controversial whether it is possible to deviate from this “for objective reasons” - as is provided for in the prohibition of discrimination in accordance with Section 4 (1) sentence 1 TzBfG.

According to Section 24 (2) TVöD, part-time employees in the public service receive the table remuneration according to Section 15 TVöD and all other remuneration components to the extent that the proportion of their individually agreed average working time in the regular working time of full-time employees is comparable corresponds. According to Section 18 (4) sentence 7 TVöD VKA <ref, part-time employees can deviate from Section 24 (2), although the provisions of the TzBfG must be taken into account.

Under European law, part-time directive 97/81 / EC of December 15, 1997 prohibits discrimination against part-time workers.

Pay in the public service

With the collective agreement for the public service (TVöD), a percentage-based performance fee was introduced in the administration of the federal government and the municipalities (§ 18 TVöD). In the meantime, this was also the case in the collective agreement for the state administrations ( TV-L ), where the performance fee has been de facto abolished again (through incorporation in the general salary table).

In the public service of the municipalities ( VKA ) the performance remuneration amounts to 1.75% from 2012 (from 2013 2%) of the annual remuneration of all employees of the respective administration. For the exact modalities, the respective departments have to conclude a service agreement with the staff council .

According to § 18 IV TVöD VKA, three forms of performance remuneration are available, which can also be combined with one another: the performance bonus, the success bonus and the performance bonus. The annual special payment, which replaced the earlier Christmas and holiday pay, must be viewed separately. According to Section 18 (4) sentence 6 TVöD VKA, the performance fee must be accessible to all employees.

According to § 18 TVöD, a company commission made up of equal representation of employers and employees is to be formed to advise on questions of doubt and to make recommendations to the employer.

See also

Individual evidence

  1. ^ Werner Dörring, Jürgen Kutzki: TVöD commentary: Labor law for the public service , Springer, 2007, ISBN 978-3-540-47858-4 . P. 292
  2. TVöD: § 24 calculation and payment of the fee. www.der-oeffigte-sektor.de, 2015, accessed on December 19, 2015 .
  3. a b TVöD: § 18 VKA performance fee. www.der-oeffigte-sektor.de, 2015, accessed on December 19, 2015 .
  4. The performance fee according to § 18 IV TVöD / VKA / TV-L. Performance fee: performance bonus, success bonus, performance bonus. Infoportal www.oefflichen-dienst.de, September 5, 2015, accessed on December 19, 2015 .