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Original name: Sozialgesetzbuch (SGB) - Viertes Buch (IV) - Gemeinsame Vorschriften für die Sozialversicherung
Name: Social Code - Book IV - General Rules for Social Security
Country: Germany
Subject(s): Social security (general standards)
Type of legislation: Law, Act
Adopted on: 1976-12-23
Entry into force:
Published on: Bundesgesetzblatt, 2006-01-26, vol. 4 , pp. 86-137
ISN: DEU-1976-L-77191
Bibliography: Bundesgesetzblatt, 2006-01-26, vol. 4 , pp. 86-137
Act on-line in German Act on-line in German Ministry of Justice - Bundesministerium der Justiz, Germany PDF of Book as amended to April 2011 PDF of Book as amended to April 2011 (consulted on 2011-06-17)
Abstract/Citation: Contains the general and common provisions on social security. The first chapter determines the principles and the scope of the insurance and contains provisions on employed and self-employed, as well as on wages and other income. The second part contains provisions on the indemnifications and premiums. The third chapter provides for the employer's obligation to report and determines what are the general social contribution. The fourth chapter determines the institutions of the social security. The fifth chapter defines the social security authorities. The sixth chapter provides for the social security ID. The seventh chapter regulates the storage of documents. The eight chapter provides for fines, and the ninth chapter for transitional provisions.
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