Contribution surcharge and default interest according to the ASVG

If registration for compulsory insurance is submitted late, an application can be made in accordance with § 113, paragraph 1, item 2 of the ASVG. Contribution surcharge The requirement to pay double the contributions that fall due from the start of compulsory insurance until the belated registration with the insurer is imposed. However, the amount of the late payment interest, which would have been due for the contributions to be paid without his imposition under § 59(1) ASVG, may not be less than the amount due. However, if the relevant contributions were paid in time (within 15 days after the due date) as part of the wage sum procedure, the basis for imposing a contribution surcharge is lacking (VwGH 27.3.1990, 89/08/0050).
In the event of late payment of contributions, pursuant to § 59 of the ASVG, a penalty of Late payment interest at the height of 6.74% as of January 1, 2007 (2006: 5.93%), unless a contribution surcharge is added. To the 15-day payment deadline is added an additional 3-day respite period.

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