A — K
The Apothekerversorgung Schleswig-Holstein (Pharmacists’ Pension Fund of Schleswig-Holstein) is geared to making provision for old age. There is a general entitlement to a retirement pension for life when reaching the age of eligibility for the standard retirement pension under the general statutory pension scheme (retirement age). Depending on your year of birth, the full retirement pension is therefore paid out from between 65 and 67 years of age. The pension start date can be brought forward at the earliest to 60 years of age. Pharmacists who joined the Apothekerversorgung Schleswig-Holstein after 31 December 2011 can draw their retirement pensions at the earliest from age 62. Of course, drawing the retirement pension early reduces its amount.
Pension benefits and thus also the retirement pension are only granted on application. The request must include information on your bank account, home address and health insurer, as well as a declaration on whether you have eligible dependants. An application form can be obtained at the office. You can also download the pension application
If you are unemployed, the employment office (Arbeitsagentur) is generally required to pay contributions to the Apothekerversorgung in the amount that would be paid to the general statutory pension scheme. However, you need to notify the employment office expressly that your pension is with the Apothekerversorgung. Furthermore, immediately before applying (to the exact date) you must have been in employment and held a certificate of exemption from Deutsche Rentenversicherung. The employment office will then transfer the contributions directly to the Apothekerversorgung. Generally, persons receiving second-stage unemployment benefit (Arbeitslosengeld II) receive a subsidy for occupational pensions. However, the requirement is that they are already a member of the Apothekerversorgung before claiming benefits and are licensed to practice.
Ministry for Social Affairs, Health, Youth, Families and Senior Citizens (Ministerium für Soziales, Gesundheit, Jugend, Familie und Senioren) of the state (Land) of Schleswig-Holstein
Adolf-Westphal-Straße 4
24143 Kiel, Germany
Tel.: 0431/988–0
Fax: 0431/988‑5416
E‑Mail: Poststelle@sozmi.landsh.de
Employees and self-employed persons are exempted from contributing to the general statutory pension scheme for the employment or self-employment that requires them to be a member of the occupational pension fund.
Self-employed persons do not generally need to file a separate application for exemption. However, the exception are those self-employed persons who make a voluntary declaration choosing mandatory insurance with the general statutory pension scheme.
Employees must apply for exemption from the general statutory pension scheme for each job falling within the definition of pharmaceutical practice. Exemption applications can be obtained at the offices of the Apothekerversorgung or downloadedhere. The applications must be returned to the Apothekerversorgung, which will then conduct the exemption procedure with the general statutory pension scheme. To obtain the exemption from when you commence employment, you must apply within three months. For applications submitted after this period, the exemption may potentially only apply from the date of receipt. A new exemption application must be filed for each new employment.
Members who do not apply for an exemption from the general statutory pension scheme must – in addition to their mandatory contributions to the general statutory pension scheme – pay the Apothekerversorgung a pension contribution amounting to 2/10 of the mandatory contribution applicable to them They are subject to a double insurance obligation.
The basis for assessing contributions is the income subject to contributions. This is taken as the gross income gross income from self-employed or salaried pharmaceutical practice. The contributions are calculated as a percentage (contribution rate) of the basis for assessing contributions, up to the respective contribution ceiling (maximum contribution). The German federal government issues a regulation each year setting the contribution rate and contribution ceiling. The uniform nationwide values are of key importance for the contribution calculation procedure within the Apothekerversorgung. The pension contributions are calculated pursuant to the basis for assessing contributions and the uniform nationwide contribution rates.
The Apothekerversorgung provides only one type of cover for ill-health and disability: a pension if you have a disability that prevents you from practising. Every member of the Apothekerversorgung who has paid a contribution for at least one month and who is unable to practise as a pharmacist due to a physical affliction or deterioration of physical or mental capacity and therefore ceases practising as a pharmacist entirely may apply for a disability pension, provided the disability lasts for a period of more than 90 days.
A member is deemed not to have ceased pharmaceutical practice while the pharmacy continues to be run by a representative or, in the case of employed pharmacists, their employer continues to pay their salary. Furthermore, a member is deemed not to have ceased pharmaceutical practice during any period in which they receive sickness benefits, workers’ compensation or a transition to work allowance.
In the case of self-employed pharmacists, provisional proof of income is provided by submitting the tax assessment notice (income from business) for the financial year before last or by submitting a confirmation from a tax professional. Final proof of income is provided by submitting the tax assessment notice for the relevant financial year.
In the case of employees, their income is reported by their employer through the employers’ electronic reporting system (Arbeitgebermeldeverfahren).
If you wish to take maternity and/or parental leave, please send us a copy of your child’s birth certificate and a confirmation from your health insurer stating the period of maternity leave.
Generally speaking, it is not possible to obtain a refund of contributions. Members are only entitled to apply for a refund of their contributions if they leave the Apothekerversorgung, move their primary residence to a location outside the territory of the European Union, the EEA or Switzerland on a not merely temporary basis and paid contributions to the Apothekerversorgung or another occupational pension fund for a period of less than 60 months. The amount refunded is 60% of the former member’s previous contributions.
The Apothekerversorgung makes a general adjustment in accordance with actuarial principles to make up for periods in which members are not making contributions, for example due to participation in training or while caring for children. No proof is required.
Following a member’s death, their surviving spouse receives either a widow’s or a widower’s pension. No entitlement to the pension exists if the marriage was entered into after the member’s 60th birthday or after the member became unable to practise due to disability and the marriage did not last for at least three years. If the widow or widower was more than 15 years younger than the deceased member and if the marriage did not produce a child, the widow’s or widower’s pension is reduced by 4% for each year or part thereof by which the age difference exceeds 15 years, however it will not be reduced by more than 50%. For each year or part thereof by which the marriage exceeds five years, 4% of the widow’s or widower’s pension is added back to the reduced amount until the pension is back to its full amount.
The Apothekerversorgung does not offer a lump-sum payment instead of recurring retirement pension payments. However, widows and widowers who remarry receive a lump-sum payment. The amount of the lump-sum payment depends on the date of remarriage and the age of the member when they died.
Recipients of sickness benefits or workers’ compensation under private health insurance pay contributions equivalent to half of the contribution rate to Deutsche Rentenversicherung. Recipients of sickness benefits under public health insurance pay contributions equivalent to the (full) contribution rate that would be payable to Deutsche Rentenversicherung under the law governing the general statutory pension scheme. The calculation is based on the notice issued by the health insurer. The foregoing does not affect the ability to lodge an application with the relevant health insurer as referred to in section 47a SGB V.
Pension recipients who also receive a pension under the statutory pension scheme (DRV) and were members of the public health insurance scheme for a certain period (“prior period of insurance”) are required to be insured with the statutory pensioners’ health insurance scheme. If there were no requisite prior periods of insurance, pension recipients can opt in to the pensioners’ scheme.
Pension recipients who are exempt or have been exempted from the statutory pensioners’ health insurance scheme must (continue to) hold private health insurance.
In both cases, the pension recipient themselves must cover the full amount of contributions to health and long-term care insurance out of the pension paid by the Apothekerversorgung.
Following the decision of the Federal Social Court (Bundessozialgericht) confirming that members of our pension funds are entitled to home care leave under the statutory pension scheme, the legislature responded. The Act to Amend SGB IV to Establish a Fund for Apportioned Pension Entitlements on Divorce and to Amend Other Acts (Gesetz zur Änderung des SGB IV zur Errichtung einer Versorgungsausgleichskasse und zur Änderung anderer Gesetze) provides that during parental leave, members of the Apothekerversorgung also have future entitlements to home care leave under the statutory pension scheme, and that parents who have not fulfilled the general qualifying period by the time they reach standard retirement age may apply to pay retrospective voluntary contributions for as many months as are necessary to fulfil the qualifying period under the statutory pension scheme. Please contact Deutsche Rentenversicherung Bund if you have any queries in relation to this.
L — R
Members of same-sex civil partnerships that are registered in accordance with the German Civil Partnerships Act (Lebenspartnerschaftsgesetz) fall within the group of persons eligible for a surviving dependants’ pension.
The Apothekerversorgung provides the following specific benefits:
- Disability pension
- Disability pension
- Surviving dependants’ pension:
- Widow’s/widower’s pension
- Half-orphan’s pension
- Double orphan’s pension
- Additional rehabilitation benefits (there is no legal entitlement to this)
- Death benefit (for members who joined on or before 31 December 1991)
The “locality principle” applies to all pharmacists’ pension funds. This means that a person becomes a member of the pension fund that operates in their place of practise. It is possible based on a person’s contribution-paying history that when they reach retirement age, they will need to apply for a retirement pension from various pension funds. If a person leaves the jurisdiction of one pension fund, they have the option of rolling over their previous contributions to the new pension fund, provided they were not a member of the old fund for 60 months or more. The aim of this rule is to avoid the accumulation of tiny future entitlements.
Members of the Apothekerkammer (Pharmaceutical Society) who are employed as public servants cease to be active members of the Apothekerversorgung. If their position in the public service ends, they have the option of back-dating their membership of the Apothekerversorgung. Membership can only be back-dated upon application, and it is carried out by transferring retrospective contributions to the Apothekerversorgung. Applications for back-dated membership must be lodged within one year of leaving the public service. The one-year application period is a strict time limit, in other words it must be observed without exception, otherwise it is a requirement that membership of the general statutory pension scheme be back-dated, even if this is of no practical use or benefit for the person concerned. Back-dated membership also applies to medical officers who leave the military.
The governing bodies of the Apothekerversorgung (Pharmacists’ Pension Fund) are the Delegates Assembly (Kammerversammlung), the Supervisory Board (Aufsichtsausschuss) and the Management Committee (Verwaltungsausschuss). The Delegates Assembly consists of 30 members who represent all pharmacists practising in Schleswig-Holstein. It is made up of an equal number of self-employed and employed members. The Delegates Assembly is the responsible body for amendments of the Articles of Incorporation, adoption of the annual financial statements and for all changes to pension benefits. The Supervisory Board’s role is to draft guidelines for the administration of the Apothekerversorgung, review and approve the balance sheet and the income statement, draft investment guidelines and approve the acquisition, disposal and development of property. The Management Committee manages the affairs of the Apothekerversorgung and is responsible for implementing the resolutions of the Delegates Assembly and the Supervisory Board. The Management Committee receives assistance from the Managing Director to perform its functions.
Like income from employment, pension benefits are liable to attachment. This means that retirement, disability and surviving dependants’ pensions may be the subject of a writ of attachment. By contrast, additional benefits granted for rehabilitation measures cannot be attached. On the other hand, attachment may be levied against recipients of the death benefit.
Members of the Apothekerversorgung who provide care at home on an informal basis to someone who is entitled to benefits under the public or a private long-term care insurance scheme (informal carers) are entitled to have their pension insurance contributions paid to the Apothekerversorgung by the long-term care insurer having regard to the extent of the care they provide. The aim of this contribution payment is to increase willingness to provide informal care by extending the scope of occupational retirement pension insurance.
Generally speaking, contributions based on informal caregiving are received by the Versorgungswerk very late, however they are credited to the month for which they were paid and not merely from the time they were actually received.
Members of the Apothekerversorgung must pay contributions on their total income from pharmaceutical practice. In some cases it can be difficult to determine whether a person’s professional activity constitutes pharmaceutical practice. “Pharmaceutical practice” is not even uniformly defined by the courts.
The administrative courts consider pharmaceutical practice to include not just the traditional areas of developing, manufacturing, testing and dispensing medicines, but instead interpret the term more broadly. The term also includes areas on the fringe of pharmaceutical practice. The Federal Administrative Court (Bundesverwaltungsgericht) has expressly referred to the distinct nature of pharmacy as a science that to a certain extent combines interdisciplinary scientific findings from the fields of chemistry, physics, biology and medicine, and which gets its distinct character from the combination of these fields.
The social courts consider pharmaceutical practice to have a much narrower meaning.
Any doubts about whether a certain job falls within the definition of pharmaceutical practice must be clarified with the general statutory pension scheme directly. This body decides whether a person is exempt from contributing to the general statutory pension scheme for a specific job. We can confirm reports that Deutsche Rentenversicherung is applying an increasingly restrictive approach in its decisions.
In Schleswig-Holstein, trainee pharmacists do not automatically become members of the Apothekerkammer. For this reason, they are also not required to become members of the Apothekerversorgung. However, trainee pharmacists may apply to become members and may join the Apothekerversorgung on a voluntarily basis.
In order to join, you or your employer needs to register with the Apothekerkammer. Once we have received your registration, you will automatically receive all of the documents necessary to become a member of our pension fund.
It is generally a good idea for trainee pharmacists to become a member. However, if you have already paid contributions to Deutsche Rentenversicherung in the past and have been insured with that scheme for 60 months or more (including the work placement period), it is advisable to wait until after your work placement to join the Apothekerversorgung. That way, you secure both a future entitlement to a pension from the general statutory pension scheme and from the Apothekerversorgung.
If you apply to join the Apothekerversorgung immediately upon the commencement of your pharmaceutical training, you must apply for an exemption from the general statutory pension scheme within 3 months of commencing your practical training component in order to avoid unintended disadvantages.
The Apothekerversorgung is a body of the Apothekerkammer Schleswig-Holstein (Pharmaceutical Society of Schleswig-Holstein), a public corporation. The assets of the Apothekerversorgung constitute a fund of the Apothekerkammer Schleswig-Holstein. The contributions paid by the members and the assets of the Apothekerversorgung are designated for a specific purpose. The Apothekerversorgung’s assets are exempt from liability for the Apothekerkammer’s liabilities. The Apothekerversorgung is represented in and out of court by the chairperson of the Management Committee of the Apothekerversorgung.
The legal bases for the Apothekerversorgung are section 4 in conjunction with section 21 (2) sentence 1 no. 2 of the Act on Professional Societies in the Health Care Sector (Heilberufekammergesetz) of 29 February 1996 (Schleswig-Holstein Gazette, p. 248), most recently amended by articles 3 and 4 of the Act on Electronic Legal Transactions (Gesetz zum elektronischen Rechtsverkehr) of 18 April 2017 (Schleswig-Holstein Gazette, p. 273), in accordance with which professional societies may operate pension schemes to provide for retired and disabled society members and their surviving dependants.
Rehabilitation is designed to mitigate the effect that illness or disability has on earnings capacity and thus avoid having to leave the workforce prematurely. The aim of rehabilitation is to enable long-term integration into the workforce.
The Apothekerversorgung does not grant any legal claim for the assumption of costs for rehabilitation measures. It is only in exceptional, discretionary cases that, upon application, a one-off or recurring additional benefit of a maximum of 50% may be granted to cover the costs of rehabilitation measures that are of necessity particularly expensive. Prerequisite is that the ability to practise is at risk, reduced or negated due to a physical affliction or deterioration of physical or mental capacity, and it is expected that such rehabilitation measures would preserve, substantially improve or restore the applicant’s ability to practise.
A medical opinion to demonstrate the necessity of the rehabilitation measures and the prospects of their success must be provided. The applicant must demonstrate the reason for and amount of the necessary costs of the rehabilitation measures or provide an estimate by attaching supporting documents (quotes/invoices/receipts). Such costs will not be accepted to the extent that another agency has an obligation to reimburse them by law or under its articles of incorporation. It is expressly noted that the Apothekerversorgung decides on the amount it will contribute towards costs at its discretion having regard to all of the circumstances of the specific case.
The pension assessment basis is important for calculating the individual pension. Members’ pensions are calculated as at the pension start date on the basis of accumulation units. The member acquires the accumulation units by virtue of the contributions paid. A maximum of 2 accumulation units can be acquired in a year upon payment of the compulsory contribution. At retirement, the accumulation units are added up, yielding the retirement pension as a percentage of the pension assessment basis. The pension assessment basis is calculated in accordance with actuarial principles and adopted annually by resolution of the Delegates Assembly. The resolution must be approved by the supervisory authority.
The German Retirement Income Act (Alterseinkünftegesetz), which entered into force on 1 January 2005, governs the tax deductibility of contributions paid into pension plans on the one hand and the taxation of retirement income on the other. The Apothekerversorgung is required to notify the pensions paid by it. Since 2008, when each taxpayer was assigned a personal tax identification number, the pension payments made by the Apothekerversorgung, are reported to the Central Benefits Agency for Retirement Assets (Zentrale Zulagenstelle für Altersvermögen, “ZfA”).
S — Z
As a rule, members of the Apothekerversorgung are all members of the Apothekerkammer Schleswig-Holstein. The relevant legal relationships are governed by the Articles of Incorporation of the Versorgungswerk (Apothekerversorgung) der Apothekerkammer Schleswig-Holstein and the Regulations Governing the Actuarial Bases of Calculation of the Versorgungswerk(Apothekerversorgung) der Apothekerkammer Schleswig-Holstein.
As a rule, members of the Apothekerversorgung are all members of the Apothekerkammer Schleswig-Holstein. The relevant legal relationships are governed by the Articles of Incorporation of the Versorgungswerk(Apothekerversorgung) der Apothekerkammer Schleswig-Holstein and the Regulations Governing the Actuarial Bases of Calculation of the Versorgungswerk(Apothekerversorgung) der Apothekerkammer Schleswig-Holstein.
Upon the death of a member who became a member of the Apothekerversorgung on or before 31 December 1991, a death benefit will be paid to the heirs in the amount of EUR 613.55 assuming that contributions were paid regularly in the amount of the respective contribution ceiling. The amount of the death benefit is adjusted accordingly if lower or higher contributions were paid.
The taxation of income from pensions has changed substantially since 1 January 2005. Pensioners must declare a percentage of their gross annual pension (before contributions to health and long-term care insurance are deducted) based on the year in which the pension begins as taxable income. The remaining amount is the tax-exempt portion of the pension. This tax-exempt amount is fixed for the entire term of the pension from the year following the pension start date. The amounts by which the pension is subsequently increased as a result of any pension adjustment will be attributed in full to the taxable amount.
Whether a given individual must pay taxes on their pension depends on a variety of factors, such as marital status, additional income, amount of health insurance premiums or extraordinary expenses. The competent tax office makes the income tax assessment after the tax return has been filed. Income tax returns must generally be filed by 31 May of the following year.
The “locality principle” applies to all pharmacists’ pension funds. This means that a person becomes a member of the pension fund that operates in their place of practise. It is possible based on a person’s contribution-paying history that when they reach retirement age, they will need to apply for a retirement pension from various pension funds. If a person leaves the jurisdiction of one pension fund, they have the option of rolling over their previous contributions to the new pension fund, provided they were not a member of the old fund for 60 months or more. The aim of this rule is to avoid the accumulation of tiny future entitlements.
If a person is exempt from contributing to the general statutory pension scheme in favour of the Apothekerversorgung Schleswig-Holstein, they pay the same amount that would be payable if they were not exempt from contributing to the general statutory pension scheme. If income reaches or exceeds the contribution ceiling in the general statutory pension scheme for employees, the general pension contribution is payable, which is equivalent to the applicable maximum contribution payable as an employee. If income is below the contribution ceiling, the applicable statutory contribution rate is payable on gross income. The employer pays 50% of the contribution.
Contributions
Self-employed persons generally pay the general contribution which corresponds to the respective maximum contribution in the general statutory pension scheme. If income is demonstrated to be below the contribution ceiling, the contribution is calculated on the basis of the statutory contribution rate based on the annual income. The minimum contribution payable by self-employed persons is 2/10 of the general contribution. In the case of newly founded pharmacies or where existing pharmacies are acquired or report an unfavourable financial position, an application may be lodged for a provisional assessment of the rate for the general contribution based on expected earnings until such time as the actual income can be reviewed. The final contribution statement for the assessment period will not be issued until after the tax assessment notice for the relevant financial year has been submitted. If contributions are underpaid, a back-payment is required and interest will be charged thereon. Overpaid contributions will be refunded upon application.
Contributions for self-employed persons
On 1 September 2009, new legislation on the apportionment of pension entitlements on divorce (Versorgungsausgleichsgesetz) entered into force, fundamentally changing substantive law and the procedural rules of family courts. As a general rule, each spouse’s entitlement to a pension will in future be apportioned internally, i.e., within the pension system of the obligated spouse. For the Apothekerversorgung Schleswig-Holstein, this means that it may in future be required to admit third parties outside the profession who upon retirement receive a pension from the entitlements transferred to them in the context of proceedings to apportion pension entitlements. A transfer of entitlements to another pension fund (externe Teilung), i.e., where an entitlement is established with another pension scheme, will only be carried out where the pension scheme of the obligated person and the eligible spouse so agree or where the pension scheme requests the transfer of entitlements to another pension fund in the case of smaller settlement amounts.
On 1 September 2009, new legislation on the apportionment of pension entitlements on divorce (Versorgungsausgleichsgesetz) entered into force, fundamentally changing substantive law and the procedural rules of family courts. As a general rule, each spouse’s entitlement to a pension will in future be apportioned internally, i.e., within the pension system of the obligated spouse. For the Apothekerversorgung Schleswig-Holstein, this means that it may in future be required to admit third parties outside the profession who upon retirement receive a pension from the entitlements transferred to them in the context of proceedings to apportion pension entitlements. A transfer of entitlements to another pension fund (externe Teilung), i.e., where an entitlement is established with another pension scheme, will only be carried out where the pension scheme of the obligated person and the eligible spouse so agree or where the pension scheme requests the transfer of entitlements to another pension fund in the case of smaller settlement amounts.
The Apothekerversorgung (Pharmacists’ Pension Fund) is represented in and out of court by the chairperson of the Management Committee of the Apothekerversorgung Schleswig-Holstein vertreten.
The Apothekerversorgung pays a double orphan’s pension and a half-orphan’s pension. Double orphans receive 20% and half-orphans receive 10% of the retirement or disability pension that the deceased member was receiving. Orphan’s pensions are paid for a limited period of time, namely until the child reaches 18 years of age. For children who are completing schooling or vocational training, benefits will continue to be paid until, but not beyond, the child’s 27th birthday, or for children who are unable to earn their own living when they turn 18 years of age due to a physical or mental condition. If the child’s schooling or vocational training is delayed or deferred due to their participation in compulsory military service, civil service in lieu of military service or compulsory civil protection, the orphan’s pension will be extended beyond the child’s 27th birthday by the duration of the compulsory service, however by no longer than the period of compulsory service completed prior to the child’s 27th birthday.
The widow’s or widower’s pension is no longer paid to widows or widowers who remarry. Entitlement to the pension is extinguished upon expiry of the month in which the widow or widower remarries. Widows or widowers who remarry will receive, upon application, a lump sum payment:
a) equal to 60 times their previous monthly pension if they remarry before turning 35 years of age;
b) equal to 48 times their previous monthly pension if they remarry between 35 and before 45 years of age;
c) equal to 36 times their previous monthly pension if they remarry after turning 45 years of age.
The Apothekerversorgung pays a widow’s and widower’s pension. The widow’s and widower’s pension generally amounts to 60% of the pension the member was receiving at the time of their death or would have received had they been entitled to a disability or retirement pension. Entitlement to the widow’s and widower’s pension is extinguished upon expiry of the month in which the widow or widower remarries, in which case they receive a lump-sum payment.
The funds of the Apothekerversorgung may only be used to pay the benefits prescribed in these Articles of Incorporation, meet the necessary administrative costs and recognise the requisite provisions and reserves.