Close the premium-at-termination gap of the end-of-employment cycle: an aliquote periodic premium (annual, sales, bonus, 15th payment) whose entitlement period outlasts the termination is covered by § 16 AngG — the pro-rata amount follows the ratio of the elapsed service to the entitlement period, is due for employees regardless of the termination ground (loss clauses void, 9 ObA 82/13v), while performance-linked premiums for workers may validly hinge on non-fault grounds and premiums tied to a specific service (e.g. Bilanzgeld) are not aliquote without the service (lb-end-18). Two routes: PRAM_END (bemessung sonstig) covers premiums paid with the end-of-employment run — a special payment inside the annual sixth at the flat 6 % rate with the 620 EUR free amount and 2 615 EUR free threshold checked by the core, SV as special-payment contributions (KV/PV/AV without AK/WF) against the monthly HBG and the annual SZ cap, fully payroll-levy liable and BV-contributory at the uncapped 1.53 % rate (§ 6 Abs 1 iVm Abs 5 BMSVG). PRAM_END_TARIF (bemessung laufend plus the core l10n_at_s67_abs6_ueberhang flag) covers premiums due at a pre-agreed maturity because their amount only becomes determinable after the entitlement period ends (e.g. balance-sheet premiums): taxed like running pay with the payment-month tariff without touching the annual sixth (§ 67 Abs 10, not a § 67 Abs 8 lit c case per 98/14/0009 = ARD 5483/14/2004) — the SV contribution month rolls back into the termination year via a new payslip field consumed by an extended branch of the existing SV-basis-by-Beitragsmonat override (historical caps and rates, E-MVB 044-01-00-006), while the LSt stays in the payment month. The wizard section previews the § 16 pro-rata amount from the full premium, entitlement period and elapsed service, keeps the payable amount confirmable (KB agreement), requires the service/claim-basis confirmation, enforces the contribution month for the deferred case, and lands the memo on the payslip for the separate Lohnzettel workflow (LStR Rz 911a); the existing manual PRAM rule is untouched. The account matrix posts both rules to 6230. Verified against the original statute text in .ris/ (AngG § 16, BMSVG § 6 Abs 5) and the knowledge-base source lb-end-18; the full SZ roll-forward (storno plus recomputation against the termination year's SZ annual cap) and the mBGM storno/re-transmission remain open in the GP7 payroll-reporting track, and the BV attribution of the deferred premium remains in the payment month as a documented approximation.
Version 19.0.16.0.0 (private)
Complete the termination sequence with the settlement-sum path: comparison sums from court or out-of-court settlements, judgment/decision arrears and dismissal-objection payments are split between the statutory-severance and voluntary-severance rules and the settlement remainder. The remainder (VERGLEICH, bemessung neutral, sv_art laufend) reuses the lit-a/b fifth rule: after deducting the § 62 employee-rate contributions, one fifth stays tax-free capped at one fifth of nine times the monthly HBG (12 474 EUR 2026), and the remaining four fifths run with the payment-month tariff without touching the annual sixth. A new rule flag l10n_at_vergleich_bv marks the part paid for periods with a BV-Kasse entitlement: up to the parameterised cap at_lst_67_abs8_vergleich_bv (7 500 EUR 2026; § 67 Abs 8 is § 33a/§ 124b indexed) it is taxed at the flat 6 % rate with the contributions allocated pro rata (LStR Rz 1102b), while the excess falls back into the fifth rule. Both settlement rules stay payroll-levy liable (§ 41 Abs 4 lit b FLAG exempts only § 67 Abs 3 and 6) and SV-liable in the payment month, with per-Beitragsmonat roll-forward and insurance-period extension remaining documented manual options (lb-end-22, E-MVB 011-02-00-001). Identifiable severance components keep running through the existing statutory and voluntary severance machinery; a settlement expressly agreed as statutory severance is taxed in full under § 67 Abs 3 (VwGH 2013/13/0001 = ARD 6490/20/2016), and pension buy-outs (lit e) and social-plan payments (lit f) are out of scope. The wizard section requires confirmation of the settlement's itemisation and contested-claim status plus the BV entitlement, enforces the BV cap with the excess captured as remainder, and previews the free fifth, tariff basis and 6 % tax; the settlement memo lands on the payslip for the separate Lohnzettel workflow (LStR Rz 911a). The account matrix posts both settlement rules to the provisional 6200/6000 (workers 6000) and the new tax rule to 3540. Verified against the original statute text in .ris/ (EStG § 67 Abs 8 lit a) and the knowledge-base sources lb-end-21/22; KZ positioning of the lit-a tariff parts and their § 291d pot allocation remain documented verification points against LStR Rz 1087 ff.
Version 19.0.15.0.0 (private)
Split the voluntary severance into its privileged part and a tariff remainder on the exit run: the privileged part combines the quarter rule (1/4 of the last twelve months' running pay, capped at nine times the monthly HBG) with the twelfth rule (2/12 to 12/12 by proven service, capped at n × 3 × HBG), reduced per Z 3 by severance already received and the statutory claim due at this termination, all taxed at the flat 6 % rate. The excess runs as its own rule flagged l10n_at_s67_abs6_ueberhang: taxed with the running tariff of the payment month but excluded from the annual sixth, since Z 5 exempts only the Z 1/Z 2 amounts and the excess is a special payment, not running pay. The twelve-month basis aggregates validated prior runs plus own lines, excluding the flagged excess and § 26 Z 4 travel overhang via a dedicated rule flag. Free of SV (§ 49 Abs 3 Z 7 ASVG), payroll levies regardless of the 6 %/tarif split (§ 41 Abs 4 lit b FLAG, § 122 Abs 8 WKG, § 5 Abs 2 lit b KommStG) and BV contributions; the former BV-Anwartschaft exclusion Z 7 is repealed (BGBl I 118/2015). The wizard proposes the rolling basis and the statutory claim, previews Z 1/Z 2/reduction/privileged/excess/tax and requires explicit confirmation against claim-conversion risk. The § 291d EO termination pot nets both severance wage-tax rules; key 260 now includes LST_ABF_FREI. Verified against the original statute text in .ris/ (EStG § 67 Abs 6) and the knowledge-base sources lb-end-12/13/15; KZ positioning of Abs-6 amounts and the excess's § 291d pot allocation remain documented verification points against LStR Rz 1087 ff.
Version 19.0.14.0.0 (private), 19.0.10.0.0 (core)
Pay the pre-2003 AngG severance from the end-of-employment run as its own neutral benefit line: free of SV (§ 49 Abs 3 Z 7 ASVG) and payroll levies, outside the annual sixth, and collected into the § 291d EO termination pot net of its own wage tax. Taxation follows the binding better-of rule of § 67 Abs 3 EStG: multiple-of-method (tariff wage tax on the running monthly wage × the statutory multiple of the payout) versus the flat 6 % rate, applied mandatorily in favour of the employee. The tariff wage tax is captured as a separately confirmed value instead of deriving it from gross pay through the § 62 engine. The wizard enforces § 23a Abs 3 AngG (parental exit needs five uninterrupted years), blocks BMSVG-new contracts except frozen claims and validates AGRD 02/06 against the claim type. The LNK basis subtracts § 67 Abs 3/6 rules only when they actually run in the tax base, the L16 generator reports LST_ABF in key 260 outside 210/220, and result_rules access in the garnishment paths avoids DefaultDictPayroll materialisation. Verified against the original statute texts in .ris/ (AngG §§ 23/23a, EStG § 67 Abs 3).
Version 19.0.13.0.0 (private), 19.0.9.0.0 (core)
Pay the untaken vacation, dismissal compensation, time balances and open advances from one exit run. The vacation replacement splits natively into a running and a special-payment component per § 67 Abs 8 lit d, only the running part extends the mandatory insurance under § 11 Abs 2 ASVG with sequential windows (dismissal compensation first) and daily-value ceilings. Dismissal compensation follows the one-fifth rule of § 67 Abs 8 lit b without raising the annual sixth, stays fully social-insurable by allocation over the notice period and fully subject to payroll taxes. Advances are offset against net pay only (§ 293 Abs 3 EO) and time credits carry the 50 % statutory surcharge without § 68 relief. Verified against the original statute texts in .ris/; § 67 Abs 6 lump-sum payments are deliberately deferred to AP15.
fegger