March clause

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As March clause refers to § 23a paragraph 4 Fourth Book of the Social Code .

Accordingly, "one-off" wages paid are to be assigned to the last payroll accounting period of the previous calendar year if:

  • the one-off payment is made in the months of January to March,
  • the employee was already employed by this employer in the previous year and
  • with the special payment and the salary subject to contributions for the current calendar year, the pro rata annual contribution assessment limit is exceeded in an insurance class.