Less bureaucracy in occupational pension schemes

With the Bureaucracy Reduction Act IV, important changes to occupational pension schemes will come into effect in the new year. Read the details here.

This article is part of the special topic Bureaucratic madness in the craft industry

The Federal Council has Bureaucracy Reduction Act IV (BEG IV) on 18 October 2024. 1. January 2025 important Measures in force, including some new regulations for the Evidence Act (NachwG) and thus also for the administration of occupational pension (company pension scheme).

In future, the following will apply: Contracts In addition to the traditional written form now also in Text form completed be granted if certain conditions are observed. Until now, the NachwG ffor contractual conditions concerning the employment relationship, the written form (please refer Civil Code § 126). The electronic form was thus previously excluded. German law was thus enger than the relevant provisions in this context EU Directive 2019/1152 on transparent and predictable working conditions in the European Union. electronic form allowed.

The dark side of writing

The requirement of written form leads to the need for a handwritten signature at Paper Industry often to unnecessarily complicated processes. For employers, this can lead to an increased burden due to increased personnel deployment and additional Costs This problem also extends to the area of company pension scheme: Especially in the case of collective, employee-financed Pension funds Agreeing on salary conversion on paper can tie up considerable resources.

Although the Federal Ministry of Labour and Social Affairs in an earlier statement the Opinion, that the Evidence Act "on company pensions in the special form of salary conversion not applicable". However, it remained to be seen whether courts would have fully agreed with this opinion.

In the course of Bureaucracy Reduction Act IV The legislator has now both Relief and legal certainty. original draft The planned amendments to the NachwG initially only provided that in future the documentation of essential contractual terms of an employment contract would be electronic Form according to § 126b BGB – i.e. with qualified electronic signature – should be possible. This should apply under the condition that the document in question is transmitted in electronic form within the meaning of Section 126b of the German Civil Code (BGB) in a printable format.

Text form under certain conditions

Due to numerous feedback, including from the Working Group for Company Pension Provision, are now further relief It was proposed to introduce Proof the essential contractual terms in future in text form The Federal Government has taken up these proposals in the legislative process.

After new Regulation will be the Text form permitted be if

1. the information in question is accessible to the employees,
2. can be saved and printed,
3. and the employer requests the employees to provide proof of receipt.

Only on express of the employees, the employer must still written proof provide.

exceptions

However, remain exceptions: This applies to Internship contracts continue the strict written form. Even for those industries that are Act to Combat Undeclared Employment are mentioned (see list in the box below), the electronic form is excluded and the handwritten signature on Paper required.  

Im Temporary Employment Act In future, it should be enshrined that Transfer agreements between lenders and borrowers the Text form sufficient is, for example, by E-mail can be completed. 

Text form also in other areas

Auch im Federal Parental Allowance and Parental Leave Act (BEEG) there Change For example, the parental leave according to Section 16 Para. 1 BEEG in Text form requested The Application for part-time work During parental leave according to Section 15 BEEG, only the written form is required in future, as is the rejection of this application by the employer. Care time and from Family care leave will also be the Text form sufficient.

For many other legal areas, it will also be sufficient that in future the Text form instead is written form In addition, the commercial and tax law Retention periods for accounting documents, such as bank statements and payroll lists, from ten reduced to eight yearsFor some legal acts remains but at the written form, such as Terminations or Fixed-term contracts in labor law. Here, the handwritten signature required. Also in certain economic sectors or branches according to Section 2a paragraph 1 of the Act to Combat Undeclared Employment remains the written form when providing evidence necessary.

Written form still required
 Employers from the sectors that are Act to Combat Undeclared Employment are listed, have the proof unchanged in written form grant:
• Construction industry
• Restaurant and accommodation industry
• Passenger transport industry
• Freight forwarding, transport and related logistics businesses
• Showmen's trade
• Forestry companies
• Building cleaning industry
• Companies involved in the setup and dismantling of trade fairs and exhibitions
• Meat industry
• Prostitution industry
• Guard and security industry

The new regulation comes into force as of January 1, 2025 It should be noted that the legal amendment only affects the Evidence Act. Other legal provisions that still contain the written form requirement (such as § 6a Income Tax Act), remain unaffected.

The advisors at the Chambers of Crafts will be happy to help you with any legal questions!

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