Change of legal sphere through home office - 27.01.2021

In pension insurance, a distinction is made between the legal group East (new federal states including East Berlin) and the legal group West (old federal states including West Berlin). Different operands and regulations apply to both legal systems. For example, the amount assessment limits, but also the pension values, differ depending on whether you belong to the legal group East or to the legal group West. According to § 9 SGB IV, the place of employment is the place where the employee actually works. This is usually a permanent establishment of the employer. Irrespective of his place of residence, the employee then falls under the legal system that applies to the employer's business premises. However, this can be different when working from home. If an employee no longer works in the employer's office for the most part, but in the home office, the legal area of his place of residence applies to the employee during this time. For example, an employee who B. lives in Berlin-Pankow and works in Berlin-Charlottenburg, falls under the legal group West if his employment is carried out in the employer's business premises. If this employee now switches to his home office and only very rarely drives to his employer's office, the place of employment changes and the employee then falls under the Eastern legal system. In the case of high incomes, this can even be reflected in a higher net salary, because the contribution assessment limit is currently €7,100 per month in the western legal district and €6,700 per month in the eastern legal district. However, the value of a pension point in the eastern legal district is currently €33.23 and in the western legal district €34.19.

This article does not replace individual legal advice and only provides general information on the legal situation.
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