Information for companies affected by the floods

We provide you here on social security, tax and employment law issues related to the 2021 flood disaster .
In addition, you will find here on the flood disaster in parts of Germany with important information on support from a contribution law perspective.

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:

  • At the employer's request, the contributions already due or still due for the actual months July 2021 to December 2021 may be deferred. A security deposit is not required for this. Deferral interest is also not to be charged. There are no objections if this also covers contributions that were already due before the aforementioned period, regardless of whether a deferral agreement has already been concluded or other measures have been initiated. The requirements for proving "not insignificantly affected" are not too high. The following evidence is conceivable for this purpose:
    • Confirmation from the municipality that the employer is affected by the flood,
    • photographs of the company building showing the damage,
    • a credible statement by the employer, according to the local circumstances, that he has suffered considerable financial damage as a result of the flood.
  • The imposition of late payment penalties or reminder fees should be waived for the aforementioned period.
  • Enforcement measures may initially be waived until 31 December 2021 for all contributions in arrears or due by that date.

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.