Coronavirus: Deformation of social security contributions
If your company gets into serious financial difficulties, the deferral of social security contributions can be a way to give the company a little air again. The deferral of social security contributions is regulated Section 76 (2) sentence 1 No. 1 SGB IV
Section 76 (2) sentence 1 No. 1 SGB IV
According to this, claims on the overall social security contribution may be deferred if the immediate collection were associated with considerable hardships for the company and the claim is not endangered by deferring.
There is a significant hardness for the company if it is temporarily in serious payment difficulties due to unfavorable economic conditions or in the event of immediate confiscation of the due social security contributions.
However, a deferral is excluded if there was a risk to the claim. This is the case if the payment difficulties are not only temporary or over -indebtedness can obviously not be broken down in the foreseeable future.
The deferral requires a corresponding application from the company, whereby the existence of the above requirements must be proven. The health insurance company decides on the deferral application as the responsible catchment site at a compulsory discretion.
Companies can only make use of this if all other options have been exhausted for relief.
Notice
As early as the contribution month and April 2020, an simplified deferral process was used due to the corona crisis by employers. A (renewed) application is required for the continuation of the deferral for the contributions of the months of March and April as well as for the contribution of the month of May 2020. It must be provided by June 26, 2020
Pattern for a deferral application
You can find a sample circulation here .
