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The long-term account agreement: build-up, purpose and insurance during leave
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 223 words · 2 min
Practical case
How long does the credit fund the leave?
A lab technician earns 4,000 euros gross a month. Under a written Wertguthaben agreement, 500 euros of her pay flow into a long-term value account every month for 24 months. Disregard any growth in value and the employer's share of the total social security contribution. She then wants to be released and receive 3,000 euros a month from the credit. What is the contributable income in the saving phase, how large does the pay credit become, and how many full months of leave does it fund?
Hint: Under SGB IV s. 23b(1) only the pay due counts in each phase. The credit is the sum of the monthly payments in.
Show the solution
In the saving phase only the pay due is contributable under SGB IV s. 23b(1): 4,000 minus 500 gives 3,500 euros a month. Over 24 months the credit grows to 24 × 500 = 12,000 euros. At 3,000 euros a month it lasts 12,000 ÷ 3,000 = 4 full months. Because the leave lasts more than one month, employment continues under s. 7(1a) provided the 3,000 euros do not deviate unreasonably from pay over the last twelve calendar months; the statute sets no percentage limit. In each month of leave the 3,000 euros are contributable.
Answer: €3,500 contributable per saving month, €12,000 credit, 4 months of leave
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