Collection of supplements
Supplement settlement list
Once the specified data have been reported, the supplement settlement list forms the basis for the collection of supplements
The cover page of the supplement settlement list contains basic data about the relevant company. In addition to the number of employees involved in the settlement, the sum of the supplement payments for each area is also listed for the given supplement period. The supplement settlement list informs the company of the supplements calculated for each employee per supplement period. It clarifies the current state of the leave entitlement, the holiday period and the holiday remuneration settlements.
The specified claim must be settled by means of a payment slip or the SEPA (Single Euro Payments Area) direct debit system.
A template for a supplement settlement list is available here for download.
Collection of supplements
Based on the company’s report, the amount that results from summing up all the supplements for the workers employed in a given supplement period is due on the 15th of the second month after the end of the supplement period (§ 25 line 1 BUAG).
If the company does not meet the requirement to pay the specified amount on time, or does not pay the full specified amount, BUAK requests the company to pay the outstanding amount within two weeks. Starting from the payment due date, default interest of 4% p.a. (08/2017) is imposed. If the debt is paid by the specified date, BUAK waives the default interest.
If the period of notice elapses without action on the company’s part, the outstanding amount is collected forcibly. The Statement of Arrears provided for in § 25 (3) BUAG is an executory title and is incorporated into the distraint request.
As a lump-sum reimbursement of costs for the creation of the Statement of Arrears, BUAK charges an additional fee of 0.5% (but no less than EUR 1.50) of the amount to be collected (extra fee).
Threat of penalties / Criminal charge
If a company repeatedly defaults on payment, BUAK can take out criminal charges through the appropriate district administrative authority (fine of EUR 500 to EUR 5,000, or from EUR 1,000 to EUR 10,000 in case of repeat offences).
Payment of supplements
The supplement may not be paid in cash. A payment slip can be requested through the eBUAK portal with the application ”Reporting list for payment of supplements”.
To ensure that payments in the SEPA (Single Euro Payments Area) system can be assigned unambiguously, it is extremely important that the correct payment reference number (and for remuneration repayments, the intended purpose) be provided when paying supplements.
Example cases are provided below to help you in making your payments to BUAK.