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Germany · Motion · Antrag

15/456

No social security contributions on “phantom wages” (G-SIG: 15010136)

openGermany· German Bundestag· DE

Introduced

17 February 2003

Last action

Status

Nicht abgeschlossen - Einzelheiten siehe Vorgangsablauf

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Discovery layer

Source updated

26 July 2022

Summary

Issuance of a regulation in accordance with Section 17 of the Social Code IV: Calculation of social security contributions exclusively on the basis of the employer's actual benefits (so-called accrual principle), exclusion of additional contributions after the limitation period of Section 25 SGB IV

Machine translation from German. The official text remains authoritative.

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1 official file

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