Family workers
As family workers (abbreviation MIFA ) is referred to in the official statistics family members , in an operating family-like staff afford. The company is run by a family member as a self-employed person and the helping family members receive no wages or only pocket money for their work and no social security contributions are made. This type of employment is most common in agriculture and is becoming increasingly rare.
In Germany, the term "family members" is legally defined in agriculture: It concerns relatives up to the third degree and by-laws up to the second degree as well as foster children of an agricultural company or of his / her spouse / partner. This demarcation was also made on November 7, 2001 in the "Common principles for assessing the compulsory insurance in the pension and unemployment insurance of family members working in agriculture" of the then Federal Association of Agricultural Health Insurance Funds, the Association of German Pension Insurance Institutions and the Federal Employment Agency. These family members who work in agriculture are coded with the person group key 112.
Since January 1, 2005, the following applies in Germany: If a new employee is registered with the body responsible for collecting social security contributions, generally the statutory health insurance, it must be stated whether the employee is a spouse / life partner or a descendant (child, grandchildren , ..., also adopted, however, is no stepchildren / care-children) ( DEUEV status code "1"). The collection point then automatically sends the assessment form to the employer. The responsible collection agency decides on the insurance relationship; in difficult cases and when assessing the status of descendants, it submits the procedure to the clearing center at the Deutsche Rentenversicherung Bund in Berlin. Other authorities, such as the Employment Agency , are bound by the decision of the collection agencies and the clearing house.
The Federal Employment Agency also makes a distinction between closeness of relationship: spouse, life partner or directly related / descending, e.g. B. biological children, (great) grandchildren or adopted children, but not stepchildren or foster children.
Individual evidence
- ↑ a b DRV Bund
- ↑ Katrin Schmidt, StB Birgitta Dennerlein: Helping family members - definition. Gabler Wirtschaftslexikon, accessed May 28, 2018 .
- ↑ according to § 2 paragraph 4 KVLG 1989
- ↑ svlfg
- ↑ Appendix 3 of the Common Principles for Data Collection and Data Transfer according to Section 28b Paragraph 1 Clause 1 No. 1 - 3 SGB IV
- ↑ Section 28a, Paragraph 3, Clause 2, No. 1, Letters d and e SGB IV
- ^ AOK business
- ↑ BA GR 21 - Supplementary sheet for family members - 12.2015 Question 3.2 Yes / No