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How is the calculation made if an employee loses their ability to work while on leave?
How is the calculation made if an employee loses their ability to work while on leave?
If the case of temporary incapacity for work occurs during a period of employment for which mandatory state social insurance contributions are not calculated:
Such periods may include certain types of leave or other times when the employee is not receiving a salary. Below are examples related to leave situations.
Example 1. An employee takes a 3-month unpaid leave at their own request. During this period, the employee submits a medical certificate of temporary incapacity for work to the employer. Since no salary is paid during unpaid leave, no payment for temporary incapacity will be made either.
Example 2. An employee takes 10 days of unpaid leave. On the 4th day of the leave, the employee becomes temporarily incapacitated for 15 days. In this case, the benefit for temporary incapacity should be calculated for the 9 days following the end of the unpaid leave:
15 days (total duration of incapacity) – 6 days (remaining unpaid leave days) = 9 payable days.
Example 3. An employee on partially paid childcare leave becomes temporarily incapacitated during this period. In this case, the employer should also not calculate the benefit. This is because the monthly amount paid to the employee during childcare leave is covered by the State Social Protection Fund (SSPF), and no mandatory social insurance contributions are calculated by the employer for this period.
Example 4. An employee is suspended from work based on a decision by a competent authority due to committing socially dangerous acts that constitute a crime, in accordance with Article 62 of the Labour Code. If the employee becomes temporarily incapacitated during the suspension period, no calculation or payment will be made.
If the case of temporary incapacity for work occurs during a period of employment for which mandatory state social insurance contributions are not calculated:
Such periods may include certain types of leave or other times when the employee is not receiving a salary. Below are examples related to leave situations.
Example 1. An employee takes a 3-month unpaid leave at their own request. During this period, the employee submits a medical certificate of temporary incapacity for work to the employer. Since no salary is paid during unpaid leave, no payment for temporary incapacity will be made either.
Example 2. An employee takes 10 days of unpaid leave. On the 4th day of the leave, the employee becomes temporarily incapacitated for 15 days. In this case, the benefit for temporary incapacity should be calculated for the 9 days following the end of the unpaid leave:
15 days (total duration of incapacity) – 6 days (remaining unpaid leave days) = 9 payable days.
Example 3. An employee on partially paid childcare leave becomes temporarily incapacitated during this period. In this case, the employer should also not calculate the benefit. This is because the monthly amount paid to the employee during childcare leave is covered by the State Social Protection Fund (SSPF), and no mandatory social insurance contributions are calculated by the employer for this period.
Example 4. An employee is suspended from work based on a decision by a competent authority due to committing socially dangerous acts that constitute a crime, in accordance with Article 62 of the Labour Code. If the employee becomes temporarily incapacitated during the suspension period, no calculation or payment will be made.