Simplified deferral:
In agreement with the DRV Bund as well as the Federal Employment Agency, the GKV-Spitzenverband recommends that the statutory health insurance funds offer the following assistance to employers who have been directly and not insignificantly affected by the flood due to this exceptional situation:
The aforementioned assistance and support measures apply equally to members of the statutory health insurance (GKV) who have to pay their contributions themselves.
In addition, the GKV-Spitzenverband points out that the information of the pension insurance institutions and the Federal Employment Agency, which is obligatory according to § 76, Subsection 3, Sentence 2, SGB IV in the case of a deferral of contribution claims of more than two months, is suspended insofar as the deferral is due to the payment difficulties caused by the current flood disaster.
Supplement to the Social Security Remuneration Ordinance:
According to the supplement to the (now) Social Security Remuneration Ordinance (SvEV) already made in the course of the flood disaster in the calendar year 2002, "non-taxable benefits paid by the employee for the benefit of persons injured by natural disasters in Germany from remuneration for work, including credit balances" are not to be included in remuneration for work. Accordingly, remuneration components used for this purpose reduce the remuneration subject to tax and contributions. The regulation covers, in particular, contributions made by an employee from his or her remuneration which are paid into a donation account via his or her employer. A donation made or already made by the employee directly and without the intermediary of the employer is not covered by the Regulation. Moreover, it does not matter whether the donation is made out of current pay or, for example, out of overtime pay.