According to Section 96 (1) No. 3 in conjunction with Section 96 (4) Sentence 1 of the Third Book of the German Social Code (SGB III), the loss of working hours must be "unavoidable", i.e. all reasonable precautions must have been taken in the company to prevent the occurrence of the loss of working hours.
The instructions concerning short-time working allowance "Fachliche Weisungen Kurzarbeitergeld (Kug)” (FW Kug) and a memo “Merkblatt 8a" of the Federal Employment Agency, which are available in German only, regulate individual issues in this regard.
Possible measures could be:
The introduction of short-time work requires a legal basis; the employer's right to issue instructions alone is not enough!
Preprinted form "Anzeige über Arbeitsausfall” (Notification of loss of working hours), available in German only
In order for the notification to be processed without delay, it is essential that
be presented in detail.
Two pre-printed forms are required!
1. Pre-printed form "Antrag auf Kurzarbeitergeld (Kug) – Leistungsantrag” (Application for short-time working allowance (Kug) - benefit application"
2. Pre-printed form "Kug-Abrechnungsliste - Anlage zum Leistungsantrag” (Kug settlement list - annex to benefit application)
Overview in the tables of the Federal Employment Agency:
2) Tabelle zur Berechnung des Kurzarbeitergeldes (Kug) für Beschäftigte, die keine Sozialversicherungsbeiträge zu tragen haben (Table for calculating the short-time working allowance (Kug) for employees who do not have to pay social security contributions)
3) Section 2 (1) KugV: the employer will be reimbursed by the Federal Employment Agency in the form of a lump sum payment for the social security contributions for working hours lost up to 31 December 2020 which are to be borne by him alone, upon application
Section 2 (3) KugV: the way the lump sum is determined is based on the social insurance lump sum pursuant to Section 153 (2) No. 1 SGB III less the amount for employment promotion
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Dr Joachim Reichenberger, LL.M., EMBA (Washington D.C)
+49 89 23714 11136
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