By the end of the following month
SGK premiums for employees are paid by the end of the month following the period for which the premium service statement was filed. Employers who delay face premium debt and late penalties/surcharges and may lose the right to incentives and discounts.
The 5-point SGK premium discount and other incentives apply only to employers without debts, so paying on time brings an additional financial advantage.
By the evening of the 28th of the following month
By the evening of the 26th of the following month
By the 26th of the following month (periodic return)
