additional payment
As additional payment is called the final balance payment of a debtor when he first progress payments or advance payments on its debt has made and the subsequent settlement be higher than any previous advance payments. The opposite is the credit .
General
Additional payments occur in particular in the case of continuing obligations if the final amount of the partial services provided by the other contracting party has not yet been determined and the partial payments will not be sufficient later due to the final settlement. This is the case, for example, with utility bills as part of renting an apartment , if the advance payments made turn out to be too low due to the later utility bills.
Legal issues
The legal term back payment occurs in different areas of law . It is of particular importance in tenancy and condominium law .
Wages
The employer can make back payments for wages in particular if wage or salary tariffs are increased retrospectively . The next payroll accounting then makes a retrospective calculation for the retroactive payments and adds them to the current payments.
rental fee
Retrospective payment of arrears of rent heals just a dismissal because of late payment , but not one - usually the same outspoken - ordinary termination . If rental arrears arise , the tenant is always exposed to the risk of termination.
Additional costs
The additional payment within the meaning of Section 556, Paragraph 3, Clause 3 of the German Civil Code ( BGB) is the additional claim from an ancillary costs settlement , which always arises when the ancillary costs actually used exceed the ancillary costs prepayments made. If the tenant does not receive the ancillary costs settlement before the twelve-month settlement period has expired, the landlord usually loses his right to additional payment from the settlement. This results from the legal regulation of § 556 para. 3 sentence 3 BGB, which determines that a by the landlord to substitute failure of the settlement period leads to the need for further loss.
If the landlord refuses the tenant to inspect the receipts (including those of the other tenants), the tenant is also not obliged to make the required additional payment. In the event of a subsequent claim for operating costs , which the tenant has to bear on the basis of a corresponding agreement ( Section 556 (1) sentence 1 BGB), the burden of presentation and proof for the claim raised, i.e. for the correct recording, compilation and distribution of the operating costs incurred, is on the individual tenants, at the landlord. Landlords may only request additional payments of operating costs within the usual one-year period. Are operating expense reports created later landlord payments can only ask if they demonstrate concretely that they do not delay in calculation of additional costs represented have.
Condominiums
The annual statement by the condominium management , the actually incurred revenue and expenditure according to the end of the financial year § 28 para. 3 WEG together. This results in a comparison with the business plan , so that the resulting house money either leads to back payments ( billing peak ) or credit.
Tax law
Tax payments are in certain types of tax applicable to regular state revenues in the state budget and to take taxpayer to avoid a possible high pay.
Post payment of social security contributions
The insurance coverage in the social security is partially dependent on the social security contributions will be paid on time. The voluntary health insurance according to § 191 No. 4 SGB V ends with the expiry of a period of at least six months retrospectively from the beginning of this period in which no contributions were made for membership . Voluntary accident insurance expires in accordance with Section 6 (2) SGB VII if the premium or advance payment has not been paid within two months of the due date .
According to the case law of the Federal Social Court (BSG), the employer is the sole debtor of the social security contributions to the health insurance company . According to § 28g sentence 2 SGB IV , the employee's contribution to social insurance can only be claimed by deducting from wages . According to this provision, a non-deduction of contributions may only be made up for the next three wage or salary payments. The employee does not have to expect that after the 3-month period, parts of the total social security contributions still to be raised will be reduced from his wages or salaries, unless the deduction was not made through no fault of the employer. This also applies if the employee has already left the employment relationship and as a result, it is no longer possible to deduct employee shares from the wages or salaries.
International
In Switzerland , contributions to the old-age and survivors' insurance (AHV) must be paid, regardless of whether someone is gainfully employed or not. Employees are obliged to pay contributions when they turn 17 and end at the normal retirement age (64 years for women and 65 years for men) or until they cease to work if someone works beyond the normal retirement age. Any contribution gaps that arise can be closed by making additional payments. However, this is only possible for gaps that have arisen during the past five years.
In Austria, there is an additional payment in the sense of tax law if an employer pays salary or wage components for past wage payment periods because either no wages or insufficient wages have been paid. If the employer pays out remuneration relating to the previous year by February 15, these remuneration are to be allocated to the previous year, contrary to the principle of the inflow principle . If an additional payment is made after February 15, taxation must be carried out in accordance with Section 67 (8c ) of the Income Tax Act ; Additional payments that are not based on an arbitrary shift in the time of payment must be recorded in the calendar month of the payment.
Since July 2013, the deadline for paying back tolls that have only been partially paid has been a maximum of 96 hours.
Web links / literature
- Wiktionary: Post payment - explanations of meanings, word origins, synonyms, translations
- Literature on additional payment in the catalog of the German National Library
Individual evidence
- ↑ BGH, decision of July 20, 2016, Az .: VIII ZR 238/15
- ^ Klaus Lützenkirchen, in: Klaus Lützenkirchen (Ed.), Tenancy Law. Commentary , 2nd edition, 2015, § 556 BGB Rn. 632
- ↑ BGH, judgment of February 7, 2018, Az .: VIII ZR 189/17 = NJW 2018, 1599
- ↑ BGH, judgment of January 25, 2017, Az .: VIII ZR 249/15 = NJW 2017, 2608
- ↑ Carl Creifelds , Creifelds Rechtswörtbuch , 2000, p. 911
- ^ BSG, judgment of December 20, 1962, Az .: 3 RK 31/58 = BSGE 18, 190
