Apply for exemption from compulsory insurance of the Agricultural Old Age Insurance Fund in case of income outside agriculture
Source: Serviceportal Rheinland-PfalzIf you wish to be exempted from compulsory insurance with the Agricultural Pension Fund, you must submit an application All insured persons of the Agricultural Pension Fund are eligible to apply:
- male and female farmers,
- their wives and husbands and
- their family members who work with them.
The prerequisite is that you regularly receive earned income outside of agriculture of more than twelve times the mini-job limit per year.
Earned income is defined as the regular receipt of:
- Compensation for work
- earned income
- comparable income or
- income in lieu of work that exceeds twelve times the mini-job limit per year without taking into account income from work in agriculture and forestry.
Employment income is considered regular if monthly income exceeds the mini-job limit. For self-employed persons, the taxable annual income is to be taken as the basis.
The following income is considered non-agricultural income:
Compensation for work
Compensation for work is all current or one-time income from an employment relationship. It is irrelevant
- whether there is a legal entitlement to the income
- under what name or
- in which form they are paid.
In the case of the employment of close relatives, the actual employment status is decisive. This applies to cooperating family members as well as spouses on the farm. If the work goes beyond mere family assistance, it is an employment relationship. In the case of exemption from compulsory insurance for the old-age insurance fund, the amount of remuneration actually received is decisive.
Employment income
Employment income is the profit from a self-employed activity (determined by the tax office according to the general profit determination regulations of the income tax law). This includes, for example, income from self-employment from a trade (e.g. hotel or craft business) or as a doctor or lawyer.
Comparable income
Comparable income includes in particular:
- Remuneration of ministers, parliamentary state secretaries and parliamentary allowances,
- top-up amounts paid by the employer under the Partial Retirement Act,
- severance payments by the employer due to termination of the employment relationship as a one-time or ongoing benefit, or
- Early retirement benefits under the Early Retirement Act.
Income in lieu of income
Income in lieu of employment is a benefit that replaces income from employment (based on or in accordance with public law). A distinction must be made between short-term and long-term replacement income.
Short-term income in lieu of employment includes, for example:
- Sick pay
- sickness benefit
- Injury benefit
- transitional allowance
- Unemployment benefit
- Parental allowance
- Maintenance allowance
- comparable benefits from a social security institution
Long-term income in lieu of employment includes, for example:
- Pensions from the statutory pension insurance
- Pensions from statutory accident insurance
- Pensions from a professional pension scheme
-
Pension payments
- according to civil service regulations or principles,
- comparable emoluments from a public service or official relationship, or
- Comparable remuneration from the pension scheme of members of parliament
Income not eligible for exemption
The following income is not eligible for exemption, regardless of its amount:
- Income from renting and leasing
- Income from capital assets (for example interest)
- Blind person's allowance
- Remuneration during the performance of compulsory military service
- Vocational training allowance from the employment agency
- Benefits according to the Federal Pension Act (Bundesversorgungsgesetz) with the exception of compensation for occupational injuries
- Benefits under the Equalization of Burdens Act
- Benefits under the Federal Compensation Act
As a rule, the exemption begins as soon as the conditions for exemption are met. To do this, you must submit the application within 3 months. If you submit the application later, the exemption applies at the earliest from the day on which you apply for it.
The Social Insurance for Agriculture, Forestry and Horticulture can also determine your insurance obligation for the past.
The exemption ends as soon as the prerequisites no longer exist. If the conditions for exemption cease to apply or another reason for exemption applies, you must report this immediately.