Compulsory health insurance for members of the executive board after resigning from their position as a board member.
January 3, 2015 | 50,00 EUR | answered by Jan Wilking
Situation: As a board member of a German AG, an employee is not subject to social insurance contributions. In this case, the board member is in private health insurance (PKV) and is 47 years old. Until the age of 30, he was in statutory health insurance (GKV). The board member will resign from his position and now has the following options:
(A) Employment with a salary above the insurance threshold. --> He cannot return to the GKV and remains in the PKV.
(B) Salary below the insurance threshold. --> He can return to the GKV.
(C) He does not pursue any activity.
Questions:
Scenario (A): None
Scenario (B): Must he return to the GKV? If he does not return to the GKV, will he lose future rights regarding a switch back to the GKV? For example, if he becomes a board member again/earns above the insurance threshold and then falls below the insurance threshold again? Can he keep the option to return to the PKV open by converting his PKV contract to a deferred entry?
Scenario (C): Same questions as for Scenario (B).
Dear inquirer,
I am happy to answer your inquiry taking into account your description of the situation and your efforts as follows:
If the salary falls below the insurance threshold, there is generally an obligation to be insured in the statutory health insurance (GKV) according to § 5 SGB V. There is no choice, however, membership in the private health insurance (PKV) can be maintained alongside the GKV (provided that double contributions can be paid). There is also the option to suspend the PKV during the period of compulsory insurance (keyword: deferred insurance).
The exceptions to the insurance obligation are listed in the following §§ 6-8 SGB V. In the case of leaving employment (scenario C), an exemption from the insurance obligation in the GKV according to § 8 paragraph 1 No. 1a could be possible if unemployment benefits are received and no statutory health insurance existed in the previous 5 years.
However, with an age of 47, it should be carefully considered whether the opportunity to switch to the GKV should be taken advantage of. Because after reaching the age of 55, this switch is no longer possible, see § 6 paragraph 3a SGB V.
I hope this provides you with a helpful initial orientation. If you have any uncertainties, please use the free follow-up function.
Best regards,
Jan Wilking, Attorney at Law
