March clause
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.