Since November it is possible to grant a special supervision time to the employee and as an employer to receive a refund. More information on this regulation can be found here.
Is retroactively applicable from Nov 11th, 2020 onwards.
As it is intended that it is applicable retroactively, it should be fine to consider the regulations from phase 4 already now.
Two Models: Model of entitlement and model of arrangement, with the same amount of refund
According to the latest legal regulations there are two models of special supervision time:
- Special supervision time due to legal rights (Model of entitlement) and
- Voluntary special supervision time (Model of arrangement)
For the special supervision time (for both models) the employer receives a refund of 100% of the continuous payment of salary from the federal accounting agency. According to §18b AVRAG (in the prospective edition) there are five circumstances that need to be taken into consideration:
- Supervision of a child who is under 14 years old is granted, if the educational facilities or kindergarden facilities are partially or fully close due to official actions. The child has to be in full parental custody (e.g. biological or adoptive child)
- Supervision of a child who is over 14 years old is granted, if the child has to be isolated/put in quarantine. The child has to be in full parental custody (e.g. biological or adoptive child)
- Supervision of persons with handicap compared to mandatory supervision (regardless of any age) is granted, if the educational facilities or facilities for disabled are partially or fully closed due to official actions or supervision of people with handicap is granted if voluntary actions have been made upfront.
- Supervision of disabled family members is granted, if the person with disability has been taken care of any personal assistant and if the personal assistant is not secured through safety measurements given due to COVID 19.
- Supervision of dependent in need of care is granted, if their supporter or caregiver is not available and if the act of caregiving is not secured.
The special supervision time can be individually asserted or enforced up to 4 weeks; it can be consumed weekly, daily or half daily. An hourly consumption is currently (very controversial) on the perspective of the accountant agency impossible.
The federation refunds 100% aliquot of the salary including taxes plus special payments surcharge (1/6 raise) of the petition. The petition is to be raised within six weeks after lifting the official actions at the federal accountant agency. The request has to be submitted at `das Unternehmensservice-Portal`(USP – service portal for companies). Therefore, it is required to use the so called “Handysignatur” (signature/verification through mobile phone) or USP-Kennung (verification through service portal for companies).
Requirements for the legal entitlement
The legal entitlement states, that there is no reasonable alternative possibility for supervision (according to § 18b ABs. 1 ARVAG – prospective Version). Despite full or partial closure, if the kindergarden or educational facilities at least provide a supervisor or a suitable supervisor, the supervision time shall not be prohibited, but a grant for special supervision time remuneration could be voluntarily given. The employer shall also receive 100% of the paid remuneration (plus 1/6 for the special payment bonus) as a refund – restricted through the limit of the insurance agency amount (§ 18b Abs. ab ARVAG – new Version)
Regarding to the continuous payment and the refund (100%), the two versions have to be equally treated.
Because of the decision of the national council, the regulations of the time of the special supervision time, phase 4, now active, but they are yet to be legally implemented when the federal law sheet is published (expected during the second week of December). This will be retrospectively valid from the first of November 2020 and throughout the whole school year, meaning until the 9th of July 2021.