SEPA Direct Debit Mandate
We recommend paying social security contributions via the SEPA direct debit mandate.
With this kind of contribution payment, the social insurance contributions due are always debited on time from the account of the payer.
This eliminates the need to keep in mind the due date and the payment deadline.
The payment of contributions via SEPA Direct Debit Mandate is therefore the most convenient and safest way to avoid late payments and therefore interest on arrears.
If you are interested in this simple and straightforward way of paying contributions, please issue a SEPA Direct Debit Mandate to the relevant insurance institution. You can, of course, revoke this authorisation at any time.
Payment deadline
Contributions shall generally be deemed to have been paid on time if they are credited to an account of the relevant insurance institution within 15 days of their due date.
If the due date falls on a Saturday, Sunday, public holiday, Good Friday or 24th December, the deadline shall be extended to the next banking day.
If the payment is late, but still within three days of the 15-day period, there will be no consequences.
If one of these three days falls on a Saturday, Sunday, public holiday, Good Friday or 24th December, the deadline is extended to the following banking day.
If the contributions are paid in late (even taking into account the three day period) interest on arrears will generally apply from the 16th day.
You must quote the allocated contribution account number on your payment slips!
Delays at the bank shall be at the expense of the employer.
Delayed payment
Reminder
If the social security contributions are not credited to the contribution account within the payment period, interest is charged on the arrears (usually from the 16th day after the due date) and a reminder is sent for the arrears.
With the reminder, the person owing the contributions is informed that the stated contribution arrears have become enforceable and is requested to pay the contribution arrears within a period of two weeks (calculated from the date of delivery) or to raise justified objections against the reminder within this period.
Collecting contributions
If the late contributions are not paid into the contribution account within the two-week period following the reminder, the insurance institution may collect the contributions by way of legal enforcement. The insurance institution shall thus be entitled to issue an arrears certificate as an executory order.