Calculation of special payments in temporary employment:

An underestimated risk?

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Labor law experts regularly discuss in various commentaries whether temporary agency workers must be subject to the special payment calculation of the user company after a certain period of assignment (keyword: principle of equal treatment). Regardless, the collective agreement for temporary agency workers (workers) provides for its own, specific calculation of special payments.

The pitfalls of the special payment in detail: The 6-month average

Although the regulation seems clear at first glance – an average of the remuneration of the last six months – complex questions repeatedly arise in practice.

During GPLB audits (Joint Audit of Payroll Taxes and Contributions), a missing "sixth" in the calculation is often flagged. For a company with an average of 50 to 100 temporary workers, this can lead to substantial back payments over the five-year statute of limitations.

Open questions in billing practice

The situation becomes particularly critical in the following scenarios:

• What happens if an employee has not yet completed six months of service , but the special payment is due?

• How is it calculated if the employment relationship ends before the six months are reached?

• Which wage components must be included in the average to obtain a legally compliant basis?

  
  

Expertise from practice

I myself worked for almost a decade and a half at a leading temporary staffing agency. Upon request, I would be happy to advise you on how to structure a demonstrably legally compliant calculation of your special payments to ensure you are on the safe side during the next audit.