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<h3>Settlement: social fund at the end of the year</h3>
<div>Since July 2026, the social fund for the care trade and garnishment industry has been listed in the mBGM. The question asked how to handle this for marginal employees for whom the notification is made at the end of the year. The GK has now made it clear that the notification and payment of the social fund contributions at the end of the year is permitted. This has been implemented here. </div><div><br></div>
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