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Verhältnis von § 28h SGB IV zu § 28p Abs. 1 Satz 5 SGB IV

Verhältnis von § 28h SGB IV zu § 28p Abs. 1 Satz 5 SGB IV

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Hochschule Anhalt - Standort Bernburg, Veranstaltung: Sozialversicherungs- und Arbeitsförderungsrecht, Sprache: Deutsch, Abstract: Die gesetzlich geregelte Sozialversicherung ist ein wichtiges Element der Sozialpolitik der Bundesregierung. Sie soll die Mehrheit der Bevölkerung vor existenzgefährdenden Schäden (Verdiensteinbußen und -ausfall), die beispielsweise in Folge von Krankheiten oder Minderungen der Arbeitsfähigkeit entstehen, schützen. Die Sozialversicherung umfasst die Versicherungszweige der Krankenversicherung, Unfallversicherung, Rentenversicherung, soziale Pflegeversicherung und der Arbeitslosenversicherung (Arbeitsförderung). Eine essentielle Voraussetzung für das Inkrafttreten einer Versicherung ist die Beitragszahlung. Für die Kran-kenversicherung, Rentenversicherung, Pflegeversicherung und die Arbeitslosenversicherung ist ein gemeinsamer Beitrag, der sogenannte Gesamtsozialversicherungsbeitrag nach § 28d SGB IV, zu zahlen. Dieser beinhaltet sowohl die Arbeitgeber- als auch die Arbeitnehmeranteile. Jedoch ist laut § 28e Abs. 1 SGB IV der Schuldner des Gesamtsozialversicherungsbeitrages stets der Arbeitgeber. Dieser zieht, auf Grundlage seines Rechtsanspruchs aus § 28g SBG IV, den Arbeitnehmeranteil vom Arbeitsentgelt seiner Arbeitnehmer ab. Zahlungsempfänger des Gesamtsozialversicherungsbeitrages sind die Einzugsstellen (Kranken-kassen). Außerdem sind die Einzugsstellen für das Meldeverfahren und die Feststellung der Versicherungspflicht und der Beitragshöhe verantwortlich, § 28h SGB IV. Auch für die Prüfung bei den Arbeitgebern waren die Einzugsstellen bis zum 13.12.1995 uneingeschränkt zu-ständig. Allerdings wurde diese Aufgabe durch das dritte Gesetz zur Änderung des Sozialgesetzbuches sukzessiv auf die Rentenversicherungsträger übertragen. Seit dem 01.01.1999 übernehmen diese vollständig die Prüfung bei den Arbe


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Product Details
  • ISBN-13: 9783656107606
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3656107602
  • Publisher Date: 04 Feb 2012
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 91 gr


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Verhältnis von § 28h SGB IV zu § 28p Abs. 1 Satz 5 SGB IV
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