base for social insurance contributions do not include elements of remuneration which the employee remains in the collection of sick pay or benefits of sickness, maternity care or rehabilitation allowance. This follows directly from § 2. 1, point 24 of the Minister of Labour and Social Policy of 18 December 1998 on detailed rules for determining the tax base for contributions to the pension scheme (OJ No. 161, item. 1106, as amended.).
Such remuneration may be a component of the internship allowance if he is paid a fixed monthly amount regardless of whether the employee worked in a given month, or whether he was ill and sick leave.
course, this allowance is excluded from the tax base only for the period an employee's illness. However, for the period during which the employee performs the work, this supplement provides the basis for calculation of contributions for social insurance and health insurance as a result.
The internship allowance paid for the period of an employee's illness the employer does not charge and does not pay social security contributions and sickness insurance.
In a situation where an employee receives internship allowance for the period of the disease, for which he is entitled to sick pay (ie the first 33 days of incapacity for work in a calendar year), this allowance does not constitute a basis of health insurance premiums.
So the amount of the additive in their job (part of the allowance paid internship for the duration of the disease) should not charge premiums for health insurance. To determine the base health insurance premiums of employees is used because the rules for determining the base of contributions to the pension scheme.
In determining the contribution base for health insurance does not apply to exclusions pay for a period of incapacity for work due to illness or isolation due to infectious disease and does not apply to the cap on the amount of so-called. 30-fold. This basis is reduced by the amount of contributions for social insurance funded by the employee and the employer deducted from his salary.
This means that when the revenue from not accrue social security contributions, it also should not charge premiums from him health insurance. The exception is sick pay, from which they are not charged premiums for social insurance and health premiums are calculated.
Labour Code in determining the amount of sick pay refers to the Law on cash benefits from social insurance for sickness and maternity. Remuneration is calculated according to the rules applicable in determining the basis of sick pay and pay for each day of incapacity for work, not excluding holidays. In fact, both the sick pay and sick pay are calculated on the same basis.
basis of the benefit (and sick pay) for an employee is paid an average monthly salary for a period of 12 calendar months preceding the creation of disability. To establish the base allowance shall be revenue forms the basis of contribution rates for health insurance, after deduction of withholding by the employer pension contributions, disability and sickness.
In the dimension does not include ingredients that are not reduced for the period of unemployment benefit. Appendix internship as a component of remuneration for the period of illness whilst simultaneously not So to enter both the base salary and benefits. So we can not be treated as sick pay.
0 comments:
Post a Comment