New regulations for the deferral of social security contributions

In addition to the Corona rescue package passed by the Federal Government, the Bundestag and the Bundesrat, it is possible under certain conditions that social insurance contribution payments may be temporarily deferred by the statutory health insurance funds. To ensure that the contribution for the month of March is not collected, the application must be submitted to the health insurance companies today (26 March 2020). You will find a sample form beside (PDF).

Affected companies can informally apply directly to their respective health insurance companies with reference to the emergency situation caused by the Corona crisis and paragraph § 76 SGB IV, which collects their social security contributions in order to have them deferred for the month of March.

Background:

The Federal Government assumes that the measures from the aid package will take effect quickly, so that the facilitation of the deferral is to be limited to the months of March and April. Deferral of contributions under the facilitated conditions is in principle only possible if all other measures from the various aid packages and support measures of the Federal Government have been exhausted.

In the coming weeks, it will be necessary to monitor how quickly the various aid instruments reach companies and the self-employed. Then a decision will have to be made as to whether the deferral arrangements will have to be extended if necessary.