The final contributions are determined as soon as the annual salary declaration of the employer is available. This must be communicated to the compensation office by 30 January after the contribution year at the latest. In the event of non-compliance with this deadline, default interest will be charged on subsequent claims. The difference between the provisionally determined on-account contributions and the definitive contributions will be repaid by the compensation office or invoiced retrospectively.
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
