2012/636/EU: Commission Decision of 25 January 2012 Measures C 36/07 (ex NN 25/07) implemented by Germany for Deutsche Post AG (notified under document C(2012) 184) Text with EEA relevance

• Articles: 8

Article 1

1.   The pension subsidy to Deutsche Post AG constitutes State aid pursuant to Article 107(1) TFEU and has unlawfully been granted by Germany in breach of Article 108(3) TFEU.

2.   The pension subsidy is incompatible with the internal market in so far as Germany has disproportionally contributed to the financing of Deutsche Post AG's retired civil servants' pensions.

Article 2

The public transfers that constitute aid to Deutsche Post AG pursuant to Article 107(1) TFEU and were unlawfully granted by Germany in breach of Article 108(3) TFEU are compatible with the internal market.

Article 3

The public guarantee constitutes existing aid to Deutsche Post AG pursuant to Articles 107(1) and 108(3) TFEU.

Article 4

1.   Germany shall recover from Deutsche Post AG the incompatible aid referred to in Article 1, which has been put at the disposal of Deutsche Post AG for the period from 1 January 2003 until the comparative advantage has been brought to an end.

2.   The sums to be recovered pursuant to paragraph 1 shall bear interest from the date on which they were put at the disposal of the beneficiary until their actual recovery.

3.   The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and to Commission Regulation (EC) No 271/2008  ( 108 ) amending Regulation (EC) No 794/2004.

4.   From the date of notification of this Decision, Germany shall ensure that Deutsche Post AG will no longer benefit from a comparative advantage for the non-price regulated services in light of the financing from the price-regulated revenues of the burdens approved by the Postal regulator.

Article 5

1.   Recovery of the aid referred to in Article 1, as foreseen in Article 4, shall be immediate and effective.

2.   Germany shall ensure that this Decision is implemented within four months following the date of notification of this Decision.

Article 6

1.   Within two months following notification of this Decision, Germany shall submit the following information to the Commission:

(a)

Total amount (principal and recovery interests) to be recovered from Deutsche Post AG;

(b)

Detailed description of the measures already taken and planned to comply with this Decision;

(c)

Documents demonstrating that Deutsche Post AG has been ordered to repay the incompatible aid.

2.   Germany shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the incompatible State aid referred to in Article 1 has been completed. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from Deutsche Post AG.

Article 7

This Decision is addressed to the Federal Republic of Germany.

Schedules & Appendices

ANNEX

ANNEX

Methodology for Calculation of incompatible aid (million EUR); Provisional calculation based on the data available as at 31 December 2011 for the period 2003- 2010

( *1 )

2003

2004

2005

2006

2007

2008

2009

2010

Social insurance contribution rates

(1)

Total social contribution rate

42,20  %

42,00  %

41,54  %

41,00  %

39,70  %

38,93  %

39,25  %

39,55  %

(2)

Health insurance

14,50  %

14,30  %

13,84  %

13,30  %

13,90  %

13,90  %

14,60  %

14,90  %

(3)

Nursing insurance

1,70  %

1,70  %

1,70  %

1,70  %

1,70  %

1,83  %

1,95  %

1,95  %

(4)

Unemployment insurance

6,50  %

6,50  %

6,50  %

6,50  %

4,20  %

3,30  %

2,80  %

2,80  %

(5)

Pension insurance

19,50  %

19,50  %

19,50  %

19,50  %

19,90  %

19,90  %

19,90  %

19,90  %

(6)

Employer’s share

21,10  %

21,00  %

20,77  %

20,50  %

19,85  %

19,46  %

19,48  %

19,33  %

(7)

Health insurance

7,25  %

7,15  %

6,92  %

6,65  %

6,95  %

6,95  %

7,15  %

7,00  %

(8)

Nursing insurance

0,85  %

0,85  %

0,85  %

0,85  %

0,85  %

0,91  %

0,98  %

0,98  %

(9)

Unemployment insurance

3,25  %

3,25  %

3,25  %

3,25  %

2,10  %

1,65  %

1,40  %

1,40  %

(10)

Pension insurance

9,75  %

9,75  %

9,75  %

9,75  %

9,95  %

9,95  %

9,95  %

9,95  %

(11)

Employee’s share

21,10  %

21,00  %

20,77  %

20,50  %

19,85  %

19,47  %

19,77  %

20,22  %

(12)

Health insurance

7,25  %

7,15  %

6,92  %

6,65  %

6,95  %

6,95  %

7,45  %

7,90  %

(13)

Nursing insurance

0,85  %

0,85  %

0,85  %

0,85  %

0,85  %

0,92  %

0,97  %

0,97  %

(14)

Unemployment insurance

3,25  %

3,25  %

3,25  %

3,25  %

2,10  %

1,65  %

1,40  %

1,40  %

(15)

Pension insurance

9,75  %

9,75  %

9,75  %

9,75  %

9,95  %

9,95  %

9,95  %

9,95  %

(16)

Supplementary pension insurance

[…]

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(17)

Accident insurance

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Civil servants’ gross wage

(18)

Gross wage

100  %

100  %

100  %

100  %

100  %

100  %

100  %

100  %

(19)

Unemployment insurance (employee)

3,25  %

3,25  %

3,25  %

3,25  %

2,10  %

1,65  %

1,40  %

1,40  %

(20)

Pension insurance (employee)

9,75  %

9,75  %

9,75  %

9,75  %

9,95  %

9,95  %

9,95  %

9,95  %

(21)

Incurred civil servant wage in %

= (18) - (19) - (20)

87,00  %

87,00  %

87,00  %

87,00  %

87,95  %

88,40  %

88,65  %

88,65  %

(22)

Civil servants’ wage sum

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(23)

Civil servants’ gross wage sum

= (22)/(21)

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Regulatory contribution rate (recalculated based on civil servants’ gross wage)

(24)

Employer’s share

= (6)*(21)

18,36  %

18,27  %

18,07  %

17,84  %

17,46  %

17,20  %

17,27  %

17,14  %

(25)

Supplementary pension insurance

= (16)*(21)

[…]

[…]

[…]

[…]

[…]

[…]

[…]

[…]

(26)

Accident insurance

= (17)*(21)

[…]

[…]

[…]

[…]

[…]

[…]

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(27)

Regulatory rate

[…]

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Social insurance benchmark

(28)

Employer’s share

21,10  %

21,00  %

20,77  %

20,50  %

19,85  %

19,46  %

19,48  %

19,33  %

(29)

Unemployment insurance (employee)

3,25  %

3,25  %

3,25  %

3,25  %

2,10  %

1,65  %

1,40  %

1,40  %

(30)

Pension insurance (employee)

9,75  %

9,75  %

9,75  %

9,75  %

9,95  %

9,95  %

9,95  %

9,95  %

(31)

Social insurance benchmark

34,10  %

34,00  %

33,77  %

33,50  %

31,90  %

31,06  %

30,83  %

30,68  %

Revenue share for non-regulated services

(32)

Total revenue

14 683,21

14 726,82

14 479,35

13 773,79

13 479,96

13 392,81

12 846,17

12 656,75

(33)

Non-regulated revenue

[…]

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(34)

Share of non-price regulated services

= (33)/(32)

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Incompatible aid

(35)

Difference in contributions rates

= (31) - (27)

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(36)

Incompatible aid

= (23)*(34)*(35)

[…]

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(37)

Sum 2003 to 2010

[…]

Explanatory notes

Lines (1) to (17): Data on social contribution rates

Those lines present the social contribution rates that have to be compulsorily paid to the social insurances (decomposed in the employer’s and employee’s share) by private employers. The last two lines show the contribution rates to the supplementary pension and the accident insurances that are included in Deutsche Post’s regulatory rate.

Lines (18) to (23): Calculation of civil servants’ gross wage

To have a common denominator for the benchmark rates, it is important to note that the private-employee’s gross wage is generally defined as net wage plus the employee’s share of the social contributions. As civil servants have to finance 30 % to 50 % of their health care expenses but do not contribute to the pension and unemployment insurance, the incurred civil servant wage equals the private employee’s gross salary (100 %) minus the employee’s share of the social contribution rate for pension and unemployment insurances. It rests on the assumption of a 50 % contribution to the health insurance by civil servants themselves.

Line (21) expresses the incurred civil servant wage in percentage of the private employee’s gross wage). To calculate the civil servant’s gross wage sum, the incurred civil servant wage is inflated by 100/(100 – employee’s share of unemployment and pension insurance) as shown in line (23).

Lines (24) to (27): Regulatory contribution rate

The regulatory contribution rate includes the employer’s share of the social contribution rate plus the contribution rates to the supplementary pension and accident insurances. To have a common base to compare the regulatory contribution rate to the social insurance benchmark, the regulatory contribution rates are expressed in percentage of the civil servants’ gross wage. Due to the change in the base, the adjusted regulatory contribution rates are lower than the respective statutory rates.

Lines (28) to (31): Social insurance benchmark

As it is assumed that civil servants cover 50 % of their health expenses out of their own pockets, the social insurance benchmark includes the total contribution rate for pension and unemployment insurance but only the employee’s share for health and nursing insurance.

Lines (32) to (34): Calculation of the civil servants’ gross wage sum for the non-price regulated services

The civil servants’ gross wage sum in the non-price regulated services is approximated by taking the revenue shares of the non-price regulated services because the precise number of civil servants who have worked for the non-price regulated services was not retrievable from Deutsche Post’s accounting.

Lines (35) to (37): Calculation of incompatible aid

The comparative advantage in terms of the contribution rate is given as the difference between the benchmark contribution rate and the regulatory contribution rate. The incompatible aid is calculated based on the civil servants’ gross wage sum for the non-price regulated services.

( *1 )   This table is based on the assumption that 100 % of burden 2 has been put by the regulator on the price-regulated services. This assumption would have to be adapted if Germany were to show during the recovery phase that the Postal regulator has actually placed a certain percentage of burden 2 on the competitive services.