Pension contribution refund

from Wikipedia, the free encyclopedia

The reimbursement of contributions is a legal requirement from German social security law (here: Statutory pension insurance in Germany). The relevant regulation is Section 210 of Book Six of the Social Security Code (SGB VI). With this regulation, the German legislator has stipulated that, under certain conditions, the contributions to the statutory pension insurance that have already been paid can be reimbursed at the request of the beneficiary.

This contribution reimbursement can be useful for certain groups of people who z. B. are exempt from compulsory insurance in the statutory pension insurance through other pension systems, but were previously employed subject to compulsory insurance (e.g. civil servants, judges, professional soldiers) or also for foreigners who have only worked in Germany for a few years and then go abroad again to return. In the case of foreigners, however, possible social security agreements between Germany and the country of origin must be observed.

definition

This regulation stipulates that the social security contributions paid out of the wages or salary to the pension insurance agency as a result of a statutory "compulsory insurance" are to be reimbursed if other benefits (pension or rehabilitation) cannot or can no longer be achieved from these contributions or cannot is to be expected. Contribution reimbursements are benefits from the statutory pension insurance ( Section 23 Paragraph 1 No. 1 Letter d of Book I of the Social Code (SGB I)).

requirements

Reimbursement of the membership fee is only possible at the request of the person entitled. When applying, the applicant must have left the statutory pension insurance for at least 24 months or have reached the standard retirement age or be a survivor of such a person.

You are only entitled if you have already paid contributions to the statutory pension insurance and have also supported them.

also

  • You may no longer be subject to compulsory insurance in the statutory pension insurance scheme and also not have the right to voluntary insurance in the statutory pension insurance scheme

or

  • you have to be exempt from compulsory insurance or have not completed the general waiting period

or

  • you must have reached the standard retirement age (previously 65 years of age, now gradually increasing to 67 years of age) and not have completed the general waiting period (at least 60 calendar months with contribution periods)

or

  • one must be a survivor (widow, widower, surviving partner or orphan) of such a person.

particularities

The regulation of § 210 SGB VI only applies to lawfully paid contributions. The reimbursement of wrongly paid contributions is regulated in § 26 SGB ​​IV. Only those contributions are paid out to the beneficiary that they have borne. Since in Germany half of the contributions are to be paid by the employer and half by the employee (except in the case of marginal employment ), the employer's contribution (i.e. half of the contribution) is not reimbursed. The reason for this is that the employer neither has the right to apply for a refund of contributions nor a right to reimbursement of contributions.

Only those contributions can be reimbursed that were legally paid in the federal territory after June 20, 1948 , in West Berlin after June 24, 1948 , Saarland after November 19, 1947 or in the acceding area after June 30, 1990 .

If a service (e.g. rehabilitation ) has already been provided from the contributions paid, reimbursement of contributions is excluded for contribution periods up to the start of the benefit.

Effects of reimbursement

The reimbursement of premiums means that the previous insurance relationship is terminated. The recipient of a premium reimbursement thereby loses his status as an insured person. There are no more entitlements from the pension law periods covered up to the reimbursement.