Injury pension
Insured employees whose earning capacity has been reduced by at least 20 percent for more than 26 weeks ( MdE) receive an injury pension in Germany as part of the statutory accident insurance . An exception applies to insurance cases from January 1, 2008 for agricultural entrepreneurs, their spouses and family members. An MdE of at least 30% is a prerequisite for a pension entitlement.
calculation
The calculation of the accident pension is based on § § 56 paragraph 3, 81 ff. Seventh book social legislation in the merit of the last twelve months prior to the insured event ( annual earnings ). The law stipulates that periods without earned income are to be calculated as if the average wage of the other periods with earned income had been earned in them. The calculation should only benefit employees with involuntary temporary unemployment .
Injury pensions are increased at the same time as the pensions from the statutory pension insurance and by the same percentage each time ( Section 95 SGB VII). For this reason, the injury pensions will increase by 1.67% (West) and 2.53% (East), for example, on July 1, 2014.
Tax exemption
The benefits from the statutory accident insurance are tax-free according to § 3 No. 1 a Income Tax Act (EStG). It is irrelevant whether the benefits are granted to the beneficiary or to surviving dependents. Furthermore, this pension is not subject to the progression proviso (Section 32b, Paragraph 1, No. 1b EStG), i.e. it does not increase the tax rate for the other taxable income (unlike the injury benefit ).
