Payment in kind ordinance
| Basic data | |
|---|---|
| Title: | Ordinance on the value of benefits in kind in social insurance |
| Short title: | Payment in kind ordinance |
| Previous title: | Ordinance on the value of benefits in kind in social insurance for the 1995 calendar year |
| Abbreviation: | SachBezV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Legal matter: | Social law |
| References : | 860-4-1-3-2 aF |
| Issued on: | December 19, 1994 ( BGBl. I p. 3849 ) |
| Entry into force on: | January 1, 1995 |
| Last change by: |
Art. 1 Regulation of 16 December 2005 ( Federal Law Gazette I, p. 3493 ) |
| Effective date of the last change: |
January 1, 2006 (Art. 3 of December 16, 2005) |
| Expiry: | January 1, 2007 (Art. 4 Paragraph 1 Regulation of December 21, 2006, Federal Law Gazette I p. 3385, 3388 ) |
| Please note the note on the applicable legal version. | |
The payment in kind regulation was a regulation of the German federal government. It regulated the valuation of remuneration in kind for employees , which were included in income in social law and wage tax law. Authorization to issue ordinances was, among other things, Section 17 (1) sentence 1 no. 4 SGB IV .
The ordinance was repealed on January 1, 2007 by Article 4 of the ordinance on the reorganization of the regulations on the social security assessment of benefits from the employer as remuneration . The new regulations have since been included in the Social Insurance Remuneration Ordinance .
