ÖGK information on late payment interest from 2023
As of January 1, 2023, late contributions will be charged with default interest of 4.63 % (per annum). Default interest will apply if social security contributions are not paid within the statutory payment deadline. Contributions are generally considered paid on time if they are credited to the account of the relevant health insurance provider within 15 days after due date. No late consequences will apply if a (late) payment is made within three days (within the Respiro period) after the 15-day deadline has expired.
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© ebit Steuerberatung GmbH | Client Information
© ebit Steuerberatung GmbH | Client Information