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How is the calculation done if an employee loses his/her ability to work while on leave?

  • Bloq
  • 27-Dec-2024, 09:15
  • 49
How is the calculation done if an employee loses his/her ability to work while on leave?

How is the calculation done if an employee loses his/her ability to work while on leave?


- if the temporary loss of working capacity occurred during the period of employment for which the person is not subject to compulsory state social insurance contributions;
A period of employment for which the person is not subject to compulsory state social insurance contributions may occur during some leave periods and periods when the employee is not paid. We provide examples of leave.
Example 1. An employee takes a 3-month unpaid leave at his own expense. The employee submits a sick leave certificate to the employer stating that he lost his working capacity during the unpaid leave period. Since the employee is not paid during the unpaid leave period, no payment will be made for his loss of working capacity.
Example 2. An employee uses unpaid leave for 10 days. On the 4th day of unpaid leave, he temporarily loses his working capacity for 15 days. In this case, the benefit calculation should be made for the 9 days following the employee's unpaid leave (15 days (period of temporary loss of working capacity) - 6 days (remaining unpaid days)).
Example 3. An employee on partially paid childcare leave temporarily loses his working capacity during that period. In this case, the employer should not calculate the benefit. Because the monthly amount paid to the employee during the leave period is paid by the SSPF and the employer does not calculate the mandatory state social insurance premium for that period.
Example 4. An employee was dismissed from work by the employer in accordance with Article 62 of the Labor Code for committing socially dangerous acts constituting a crime by the decision of the relevant authorized body at the workplace. If the employee temporarily loses his working capacity during the period of dismissal, the calculation will not be made.

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“AZE Consulting” LLC started its activities in September 2019. Since the day it started its activities, the company has been providing tax, accounting services, and establishment of accounting systems, financial reporting, legal and migration services, personnel record management, human resources management, and occupational safety services to companies operating in various fields.

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