The financing of the Berufsgenossenschaften for trade and industry in Germany:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Sankt Augustin
HVBG, Hauptverband der Gewerblichen Berufsgenossenschaften
1999
|
| Edition: | 2., newly rev. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | NT: The financing of the Berufsgenossenschaften in Germany. - Zsfassung in dt., russ., franz. und span. Sprache |
| Physical Description: | 126 S. graph. Darst. |
| ISBN: | 3883835293 |
Staff View
MARC
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| 245 | 1 | 0 | |a The financing of the Berufsgenossenschaften for trade and industry in Germany |c [Author: Udo Schulz] |
| 246 | 1 | 3 | |a The financing of the Berufsgenossenschaften in Germany |
| 250 | |a 2., newly rev. ed. | ||
| 264 | 1 | |a Sankt Augustin |b HVBG, Hauptverband der Gewerblichen Berufsgenossenschaften |c 1999 | |
| 300 | |a 126 S. |b graph. Darst. | ||
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Record in the Search Index
| _version_ | 1804127471021326336 |
|---|---|
| adam_text | Inhaltsverzeichnis
1 Development of social insurance in Germany 15
1.1 German Liability Insurance Act of 7 June 1 871 and
Accident Insurance Act of 6 July 1 884 15
1.1.1 German Liability Insurance Act 15
1.1.2 Industrial Accidents Act 15
1.2 Social insurance System in Germany 16
2 Structure of insurance institutions and Services 21
2.1 Structure 21
2.1.1 Representatives assembly 21
2.1.2 Board of management 22
2.1.3 Managing director 22
2.2 Functions and benefits 24
2.2.1 Prevention 24
2.2.2 Medical and occupational rehabilitation, and pensions 25
2.2.2.1 Treatment and payment of injury benefit 25
2.2.2.2 Occupational rehabilitation 25
2.2.2.3 Pensions 26
2.2.2.3.1 Injury pensions 26
2.2.2.3.2 Payments to dependants 26
2.2.3 When the Berufsgenossenschaften benefits coincide
with benefits from other branches of social insurance 27
2.3 Insurance institutions expenditure and revenues 28
2.4 Employers who are liable to pay 29
3 Raising funds in accordance with
the apportionment System based on actual requirements 31
3.1 Premiums procedure 31
3.2 Adjustable apportionment System and reserves 31
3.2.1 Apportionment System covering pension costs 31
3.2.2 Apportionment System based on actual requirements 32
3.2.3 Reserves 32
3.3 Advance financing of contributions 34
3.3.1 Advance financing through bank loans 34
3.3.2 Advance financing through advance payment of contributions 34
3.3.3 Advance financing through operating funds 34
Inhaltsverzeichnis
3.3.3.1 Ongoing financing of contributions 34
3.3.3.2 Fluctuation reserves 36
3.3.3.3 Decisions about operating fund Stocks 38
3.4 Apportionable financial requirements (apportionment quota) 39
3.5 Basis for the apportionment of financial requirements 39
3.5.1 Employee earnings 39
3.5.2 Wage report 40
3.6 Equal distribution of financial requirements 40
3.6.1 Average rate of contribution 40
3.6.2 Criticism of an average rate of contribution 41
4 Primary differentiations of contributions 43
4.1 Stage 1 Berufsgenossenschaften 43
4.2 Stage 2 Risk adjusted contributions schedules 43
4.2.1 Temporal delimitation of calculation criteria 44
4.2.2 Risk categories based on frequency 45
4.2.3 Risk categories based on total obligations 46
4.2.4 Risk categories based on new obligations 47
4.2.5 Simplified example of the calculation of risk categories 50
4.2.5.1 Starting position 50
4.2.5.2 Risk category calculations 50
4.2.6 Amendments to risk categories 51
4.2.6.1 Risk adjusted contributions schedule 51
4.2.6.2 Assessment of companies under
the risk adjusted contributions schedule 53
4.2.6.2.1 Descriptions of Operation 53
4.2.6.2.2 Notices of assessment 53
4.3 Stage 3 Risk category changes in individual cases 53
4.4 Stage 4 Premiums 54
5 Calculation of contributions 57
5.1 Base contribution 57
5.2 Companies contributions 58
5.3 Comments on the base contribution and risk categories 58
5.3.1 Base contribution 58
5.3.2 Risk categories 59
5.3.2.1 Risk categories and contribution percentages 59
5.3.2.1.1 Evaluation of risk categories 59
5.3.2.2 Charge figure conversions 60
5.3.2.3 Rounding of charge figures 61
6 Secondary grading of contributions 63
6.1 Increasing economic incentives to carry out preventative measures
through the use of rebates and Supplements 63
6.2 Levying of contributions
by personal insurance (private insurance) schemes and
by industrial Berufsgenossenschaften 63
6.3 Calculation criteria for rebates and Supplements 64
6.3.1 Number of accidents 65
6.3.2 Severity of accidents 65
6.3.3 Accident costs 66
6.4 Calculation of Supplements and rebates 66
6.4.1 Average charge figure 66
6.4.2 Individual charge figures 66
6.4.3 Comparison of individual charge figures
with the average charge figure 67
6.4.4 Effect of Supplements and/or rebates on base contribution 67
6.4.4.1 Calculation of contributions
withoutihe contribution balancing method 68
6.4.4.2 Calculation of contributions using Supplement method 69
6.4.4.3 Calculation of contributions using rebate method 70
6.4.4.4 Calculation of contributions using Supplements and rebates 71
6.4.4.5 Evaluation of results 72
6.4.4.6 Example of the calculation of Supplements
(actual method using simplified figures) 73
6.4.4.7 Contribution notices 74
6.5 How to select the correct method 74
6.5.1 Obligations structures 74
6.5.2 Choice of method 75
6.5.3 The maximum level of Supplements and rebates 77
Inhaltsverzeichnis
7 Assessment of the German System of contribution grading 79
7.1 Extent of grading
7.2 Effectiveness of contribution grading °0
8 Literature 83
8.1 Books 83
8.2 Articles 83
Index of diagrams Page
Diagram 1 Social net in Germany 17
Diagram 2 Structure of statutory accident insurance in Germany 18
Diagram 3 Structure and tasks of an insurance institution 23
Diagram 4 Transition from the apportionnnent System based on
actual requirements with advance payments to
the apportionment System based on actual requirements
without advance payments assuming
a constant balance of expenditure 37
Diagram 5 Risk category calculation 49
Diagram 6 Contribution grading in Germany 79
Diagram 7 Social insurance contributions and contributions to
the Berufsgenossenschaft for the wholesale trade and
warehousing industry since 1950 80
Appendix Page
Number 1 Uniform system of accounts for the institutions
of the Berufsgenossenschaften 89
Number 2 Wage report form with explanations 1 03
Number 3 Risk category calculation an example from real practice 105
Number 4 2 1 st risk adjusted contributions schedule of the
Berufsgenossenschaft for the wholesale trade and
warehousing industry 1 07
Number 5 Description of company 113
Number 6 Notice of assessment with explanations 115
Number 7 Accident notification with explanations 117
Number 7a Planned new accident notification
(probable entering into force in 2000) 119
Number 8 Report from transit physician 121
Number 9 Accident notification in accordance
with Section 1 1 1 of the German Social Code, Part X [SGB X]
(substitute accident notification) 123
Number 10 Contribution notice with explanations 1 25
|
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| author_facet | Schulz, Udo |
| author_role | aut |
| author_sort | Schulz, Udo |
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| building | Verbundindex |
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| discipline | Wirtschaftswissenschaften |
| edition | 2., newly rev. ed. |
| format | Book |
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| geographic_facet | Deutschland |
| id | DE-604.BV012800141 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:33:52Z |
| institution | BVB |
| isbn | 3883835293 |
| language | English |
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| physical | 126 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | HVBG, Hauptverband der Gewerblichen Berufsgenossenschaften |
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| spelling | Schulz, Udo Verfasser aut The financing of the Berufsgenossenschaften for trade and industry in Germany [Author: Udo Schulz] The financing of the Berufsgenossenschaften in Germany 2., newly rev. ed. Sankt Augustin HVBG, Hauptverband der Gewerblichen Berufsgenossenschaften 1999 126 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier NT: The financing of the Berufsgenossenschaften in Germany. - Zsfassung in dt., russ., franz. und span. Sprache Unfallversicherung (DE-588)4061707-5 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf Gesetzliche Unfallversicherung (DE-588)4071797-5 gnd rswk-swf Berufsgenossenschaft (DE-588)4005916-9 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Berufsgenossenschaft (DE-588)4005916-9 s Finanzierung (DE-588)4017182-6 s DE-604 Deutschland (DE-588)4011882-4 g Gesetzliche Unfallversicherung (DE-588)4071797-5 s 1\p DE-604 Unfallversicherung (DE-588)4061707-5 s 2\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008705063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Schulz, Udo The financing of the Berufsgenossenschaften for trade and industry in Germany Unfallversicherung (DE-588)4061707-5 gnd Finanzierung (DE-588)4017182-6 gnd Gesetzliche Unfallversicherung (DE-588)4071797-5 gnd Berufsgenossenschaft (DE-588)4005916-9 gnd |
| subject_GND | (DE-588)4061707-5 (DE-588)4017182-6 (DE-588)4071797-5 (DE-588)4005916-9 (DE-588)4011882-4 |
| title | The financing of the Berufsgenossenschaften for trade and industry in Germany |
| title_alt | The financing of the Berufsgenossenschaften in Germany |
| title_auth | The financing of the Berufsgenossenschaften for trade and industry in Germany |
| title_exact_search | The financing of the Berufsgenossenschaften for trade and industry in Germany |
| title_full | The financing of the Berufsgenossenschaften for trade and industry in Germany [Author: Udo Schulz] |
| title_fullStr | The financing of the Berufsgenossenschaften for trade and industry in Germany [Author: Udo Schulz] |
| title_full_unstemmed | The financing of the Berufsgenossenschaften for trade and industry in Germany [Author: Udo Schulz] |
| title_short | The financing of the Berufsgenossenschaften for trade and industry in Germany |
| title_sort | the financing of the berufsgenossenschaften for trade and industry in germany |
| topic | Unfallversicherung (DE-588)4061707-5 gnd Finanzierung (DE-588)4017182-6 gnd Gesetzliche Unfallversicherung (DE-588)4071797-5 gnd Berufsgenossenschaft (DE-588)4005916-9 gnd |
| topic_facet | Unfallversicherung Finanzierung Gesetzliche Unfallversicherung Berufsgenossenschaft Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008705063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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