German late-payment surcharge on social security contributions — one percent per month begun
Contributions not paid by the end of the due date attract one percent of the arrears, rounded down to EUR 50, for each month begun. Unlike the tax surcharge, there is no three-day grace period.
2026 rules — verified on September 23, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — SGB IV § 24 Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « ist für jeden angefangenen Monat der Säumnis ein Säumniszuschlag von 1 Prozent des rückständigen, auf 50 Euro nach unten abgerundeten Betrages zu zahlen »
- gesetze-im-internet.de — SGB IV § 24 Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « 1 Prozent des rückständigen, auf 50 Euro nach unten abgerundeten Betrages »
- gesetze-im-internet.de — SGB IV § 24 Abs. 1 Satz 3 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Bei einem rückständigen Betrag unter 150 Euro ist der Säumniszuschlag nicht zu erheben, wenn dieser gesondert anzufordern wäre. »
Calculation assumptions
- One calculation covers arrears with a single due date. Arrears with different due dates may be rounded separately (SGB IV s. 24(1) sentence 2) — in that case, run one calculation per due date.
- You enter the months of default begun: the statute counts months from the end of the due date, not days.
- Statutory accident insurance is not covered: SGB VII s. 169 governs it (SGB IV s. 24(1) sentence 4).
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.