Services rendered by M&C will be invoiced immediately after completion. M&C invoices are due and payable immediately upon receipt without any deductions. Invoices will be based on the rates valid at the date shown on the order acknowledgement. If changes in labour costs, social insurance contributions or working times do occur before or during the sessions of the training and consulting services, M&C is entitled to charge the customer with the updated rates. VAT as established by law will be added and indicated separately on the invoice if no other provisions apply (i.e. services outside Germany). In case of training or consulting sessions abroad, the customer will refund taxes and charges related to the services performed.
7.2. Charge rates
For the assignment of M&C personnel, M&C will charge the customer with the rates valid at the date shown on the order acknowledgement, as far as no flat-rate amount and/or special billing rates have been agreed upon. The rates are already pre-tax reduced. In case of charges for expenses according to receipts (e.g. accommodation costs), German tax law applies. The standardized working hours of the M&C personnel are eight hours a day and/or 40 hours a week.
For services within Germany, the following overtime fees will be charged, according to the applicable German ‘Industry‑Wide Collective Agreement’ (in German: “MTV” ‘Manteltarifvertrag’):
- 25% for the 9th and 10th working hour of a day (Monday to Friday) and/or for any working hour on a Saturday until 12:00 PM,
- 50% for the 11th and further working hours (Monday to Friday); for night work; for work on a Saturday after 12:00 PM and on Sundays,
- 100% in case of official holidays on regular day‑off/non‑business weekdays or on Sundays,
- 150% in case of the following official holidays: Easter Sunday, Whit Sunday and on Christmas holidays and also on the 24th and 31st December after 12:00 PM.
For services performed outside Germany, M&C will invoice additional charges for overtime etc. according to the German legislation.The customer will be informed separately about the current standard hourly rates. These rates are also applicable to preparation, travel and waiting periods.
7.4. Extra payment for difficult working conditions
According to the ‘Federal collective pay scale for assembly workers' (in German: BMTV ‘Bundesmontagetarifvertrag’), M&C will charge the customer a surcharge on top of the hourly rates (if applicable) for difficult working conditions such as noise, dirty environment, exposure to fumes, mud etc. The surcharge for such working hours will be listed separately in the hourly time sheet of the M&C personnel.
The daily allowance will be calculated according to the current expense rates, which are recognised by the German tax authorities and/or – in cases of other travel expense accounting models – according to the tax-deductible invoices presented.
For overnight accommodation, customer can suggest or book a good middle‑class hotel or guest house according to German standards. Otherwise the M&C personnel will take care of their own appropriate accommodation. The costs of appropriate accommodation shall to be borne by the customer. If the price for the accommodation exceeds the daily allowance according to the current expense rates, the customer shall compensate the additional costs. The M&C personnel shall document and justify these additional costs.
7.7. Travel expenses
The travel costs will be calculated on the basis of travel time and distance, i.e. both the kilometres travelled to and from the accommodation and the place of operation, according to the ‘Federal collective pay scale for assembly workers’ (in German: “BMTV” ‘Bundesmontagetarifvertrag’) in Germany. Upon request, M&C will inform the customer about the current hourly and kilometre rates. The distances will be determined by the location of the plant where the service personnel departs. If the service personnel approaches the place where its services shall be rendered completely or partially by railway, taxi or air plane, the expenses will be invoiced according to the respective receipts. A daily allowance – if any - for travel between accommodation and operation site as well as parking fees will also be invoiced to the customer. According to BMTV, the German service personnel are entitled to travel home to see the family after a period of four weeks stay at the operation site. The costs resulting from such travel shall also be charged to the customer, if applicable.