Social Insurance Remuneration Ordinance
| Basic data | |
|---|---|
| Title: | Ordinance on the social security assessment of benefits from the employer as remuneration |
| Short title: | Social Insurance Remuneration Ordinance |
| Abbreviation: | SvEV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Legal matter: | Social law |
| References : | 860-4-1-16 |
| Issued on: | December 21, 2006 ( BGBl. I p. 3385 ) |
| Entry into force on: | January 1, 2007 |
| Last change by: |
Art. 1 Regulation of 29 November 2019 ( Federal Law Gazette I, p. 1997 ) |
| Effective date of the last change: |
January 1, 2020 (Art. 2 of November 29, 2019) |
| Weblink: | Text of the regulation |
| Please note the note on the applicable legal version. | |
The Social Insurance Fee Ordinance ( SvEV ) serves to simplify the collection of social insurance contributions . It was issued by the Federal Ministry of Labor and Social Affairs on the basis of the authorization in Section 17 (1) SGB IV and with the necessary approval of the Federal Council and came into force on January 1, 2007. The SvEV replaced the earlier non- cash benefits ordinance and the remuneration ordinance (ArEV) and summarized their content in a uniform ordinance for reasons of clarity.
The SvEV defines which services an employer provides to its employees are not included in the calculation of social security contributions. Based on tax law, this includes most of the tax-free wage supplements.
In addition, the SvEV stipulates the value at which the employer has to take into account the cost and accommodation that he provides to an employee free of charge when contributing the remuneration . In order to avoid a different assessment in social security law and tax law, the values for board and lodging are also to be included in taxation (e.g. § 8 EStG, Paragraph 2, Clause 6).
In 2012, monthly payments in kind for free board and lodging were:
- for free accommodation that is not an apartment, 212 euros and
- for free food 219 euros, made up of
1/30 of these amounts apply as values for one day.
In 2013 the following monthly amounts applied:
- for free accommodation that is not an apartment, 216 euros and
- for free food 224 euros, made up of
- 88 euros each for lunch or dinner
- and 48 euros for breakfast.
In 2014 the following monthly amounts applied:
- for free accommodation that is not an apartment, 221 euros and
- for free food 229 euros, made up of
- 90 euros each for lunch or dinner
- and 49 euros for breakfast.
In 2015 the following monthly amounts applied:
- for free accommodation that is not an apartment, 223 euros and
- for free food 229 euros, made up of
- 90 euros each for lunch or dinner
- and 49 euros for breakfast.
In 2016 the following monthly amounts applied:
- for free accommodation that is not an apartment, 223 euros and
- for free food 236 euros, made up of
- 93 euros each for lunch or dinner
- and 50 euros for breakfast.
In 2017 the following monthly amounts applied:
- for free accommodation that is not an apartment, 223 euros and
- for free food 241 euros, made up of
- 95 euros each for lunch or dinner
- and 51 euros for breakfast.
The following monthly amounts apply in 2018:
- for free accommodation that is not an apartment, 226 euros and
- for free food 246 euros, made up of
- 97 euros each for lunch or dinner
- and 52 euros for breakfast.
In 2019 the following monthly amounts apply:
- for free accommodation that is not an apartment, 231 euros and
- for free food 251 euros, made up of
- 99 euros each for lunch or dinner
- and 53 euros for breakfast.
The following monthly amounts apply from 2020:
- for free accommodation that is not an apartment, 235 euros and
- for free food 258 euros, made up of
- 102 euros each for lunch or dinner
- and 54 euros for breakfast.
When registering minor employment in the household using the household check procedure as a mini-job , such remuneration in kind according to Section 14 (3) SGB IV is not considered to be remuneration under social security law.
Individual evidence
- ↑ Text of the Social Insurance Remuneration Ordinance in all versions
- ↑ Fifth ordinance amending the social security remuneration ordinance of 19 December 2012 ( Federal Law Gazette I p. 2714 )
- ↑ Sixth ordinance amending the social security remuneration ordinance of October 21, 2013 ( Federal Law Gazette I p. 3871 )
- ↑ Seventh ordinance amending the social security remuneration ordinance of November 24, 2014 ( Federal Law Gazette I p. 1799 )
- ↑ Eighth ordinance amending the social security remuneration ordinance of November 18, 2015 ( Federal Law Gazette I p. 2075 )
- ↑ Ninth ordinance amending the social security remuneration ordinance of November 21, 2016 ( Federal Law Gazette I p. 2637 )
- ↑ Ordinance amending the Social Insurance Remuneration Ordinance and other ordinances of 7 December 2017 ( Federal Law Gazette I p. 3906 )
- ↑ Tenth ordinance amending the social security remuneration ordinance of 6 November 2018 ( Federal Law Gazette I p. 1842 )
- ↑ Eleventh ordinance amending the social security remuneration ordinance of 29 November 2019 ( Federal Law Gazette I, p. 1997 )
Web links
- § 2 SvEV (credit amounts)
