Accounting time
The attribution time is a term of the statutory pension insurance in Germany .
definition
The attribution time is a time under pension law . It belongs to the non-contributory periods . It refers to a time that, in the case of a pension due to reduced earning capacity or a pension due to death, is to be added to the periods covered by the pension law if the insured has not yet reached the age of 67. It is intended to replace those contributions that prevented reduced earning capacity or death up to retirement age . Without this replenishment , the pension would lose its quality as an adequate substitute for income. This avoids an insured person who was reduced earning capacity at an early age from receiving no or only a greatly reduced pension entitlement.
From an abstract point of view, this form of pension is a special result of the solidarity principle of the GRV.
The evaluation is based on the average value determined from the overall performance evaluation .
Beginning and end
The accounting period begins with one
- Pension due to reduced earning capacity when the relevant reduced earning capacity occurs
- Pension due to total reduced earning capacity, to which the entitlement only exists after a waiting period of 20 years, at the start of this pension
- Widow's, widower's or orphan's pension upon the death of the insured person
- Education pension at the beginning of this pension
and will end from 2031 when the insured person turns 67. If the pension due to reduced earning capacity or death of the insured person started in 2018, the imputed period ended at 62 years and 3 months. If the insured person begins to retire or dies in 2020, the end of the credit period has been increased to 65 years and 9 months. Until 2030, the attribution period will be gradually extended up to the age of 67.
Historical
- Up to 1992, the credit period from the insured event up to the age of 55 was taken into account. At times, the so-called " half-occupancy " was required for the crediting time, which means that not every pensioner was able to benefit from this pension-increasing component.
- From 1992 to 2000, the time from the benefit claim up to the age of 55 was taken into account fully and the time up to the age of 60 was taken into account as a third of the time.
- From 2001 to 2003 the end of the attribution period was gradually extended up to 60 years.
- Until June 2014, the attribution period ended with the completion of the 60th year of life.
- From July 2014, the end of the attribution period was extended to the age of 62.
- From 2018, the end should be gradually increased to the age of 65 by 2024.
- However, the current regulation described above was introduced as early as 2019 through further legislation.
Individual evidence
- ↑ The extension was introduced by Article 1 No. 4 of the RV Performance Improvement Act of June 23, 2014, Federal Law Gazette I, page 787