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dpa/Franziska Gabbert The inability to work does not have to be re-determined by the treating contract physician for patients to continue to be entitled to sick pay.

Sick pay covers only part of the salary. A sick pay allowance reduces the gap or even makes up for it completely. However, there is no legal entitlement to such a subsidy. It is a voluntary benefit provided by the employer.

Who is member of a legal health insurance, has as an employee with longer illness requirement on sick pay. As a rule, sick pay comes into effect after six weeks, when the continued payment of wages in the event of illness ends. The purpose of the payment is to bridge the time financially until the patient can return to work.

Entitlement to sick pay allowance results from collective bargaining agreement or employment contract

In contrast to sick pay, there is no legal entitlement to payment of the sick pay supplement. In principle, it is a voluntary benefit provided by the employer. However, there are a number of collective bargaining agreements and company agreements in which a sick pay allowance is stipulated. Such provisions are often also found in employment contracts. Thus sick pay subsidies receive nevertheless a legal obligation.

To the person

Holger Scheve is an economist and has been a financial advisor at schevefinanz for 15 years, specializing in retirement planning, investments and financing. He also writes for the portal

Whether there is a claim to sick pay subsidy therefore depends on the respective employer, the terms of the employment relationship and, if applicable. Depends on the relevant collective bargaining or company provisions.

The design of the sick pay allowance is also essentially a matter of agreement or. left to the employer. For example, it is not necessary to make up the full difference in net salary. Also the duration of the subsidy payment can deviate from the duration of the sickness benefit receipt. Differently than the sick pay the sick pay subsidy is not paid out by the health insurance company, but in principle by the employer. That is in the nature of the thing.

Example of sick pay allowance in the public sector

An example of a collective agreement that provides for a sick pay supplement is the collective agreement for the public sector (TVoD). According to this, employees covered by the TVoD receive a sick pay supplement in the event of prolonged illness after the end of continued payment of wages in the event of illness, which corresponds to the difference between the last net salary and the (net) sick pay of the health insurance fund (§ 22 para. 2 TVoD). For employees with private comprehensive health insurance, the difference to the maximum sick pay rate is paid, which would have resulted from (fictitious) membership in the statutory health insurance.

If you are employed for more than one year and up to three years, the sick pay allowance is paid for a maximum of 13 weeks; if you are employed for a longer period, it is paid for up to 39 weeks (Section 22 Para. 3 TVoD). The duration of benefits is therefore shorter than for sick pay, which is paid for up to 78 weeks.

Sick pay subsidy and payroll tax

Sick pay allowances are subject to payroll tax. It does not matter whether they are paid in addition to the statutory sick pay or the private daily sick pay. As taxable wages, the subsidies must be included in the payroll account. Appear in the electronic wage tax certificate. Therefore, they are also part of the income from non-self-employed work in the income tax return. Sick pay, on the other hand, is tax-exempt, but must also be declared in the tax return as a wage replacement benefit with progression proviso.

Sick pay allowance and social security contributions

As a rule, sickness benefits are non-contributory in the social security system. A specific allowance regulation applies here. For this purpose, a social insurance allowance (= SV allowance) is calculated. It represents the difference between the so-called comparative net pay (usually corresponds to the last net salary) and the net sick pay. Net sick pay is gross sick pay minus contributions for pension, unemployment and social security insurance.

If the sick pay allowance is within the SV allowance, no social security contributions are due. This also applies to minor overruns of the tax-free allowance. A de minimis limit of 50 euros per month applies here. Only when the sick pay allowance exceeds this does a contribution obligation arise. Contributions must then be paid for the subsidy amounts that exceed the SV exempt amount.

As an employee who is ill, you do not usually have to worry about the sick pay allowance yourself, provided you are entitled to it. The employer will automatically arrange payment if appropriate sickness and incapacity certificates are available.

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