Allowance for the decisive period
OP amount for 2016 is 380, – EUR.
ZZP amendment effective from 1 1st 2016 amended the wording of § 13a. 3 and paragraph. 4 ZZP so as to ensure equitable application of the tax deduction within HIR apply to employees who are not entitled to a deduction for each month of the calendar year (hereinafter referred to as “critical period”). For these employees (insured) within the HIR allowance reduced pro rata.
If an employee did not have a receipt for the application of the tax deduction during the relevant period and is not considered a person according to § 11 paragraph. 7 font. m) and s) ZZP, allowance pursuant to § 13a. 3 AHI reduced in proportion to the number of calendar days if:
• an employee not receiving the application of the deductible and
• It is not considered a person according to § 11 paragraph. 7 font. m) and s) ZZP, and thus a policyholder pays for the health insurance state.
On the website of the relevant health insurance company for information about the person who is the health insurance company is obliged to carry out an annual account.
Information on the outcome of the annual settlement of health insurance companies are obliged to send to 09/30/2016.
HIR is taxed overpaid withholding tax. Employer for employees with him no longer in employment, is required to inform the health insurance company within 15 days. The health insurance company then calculates annual account.
The employer is obliged to withhold the arrears in the payment of the employee and pay in health insurance deductions.