SOCIAL SECURITY AND HEALTH INSURANCE

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  • Sickness benefits, care for family members

Now, in the event of a crisis, employees who have been instructed to go into quarantine or isolation and, for this reason, have been recognised as unable to work are entitled to sick pay from the first day of being unable to work; that is the costs are borne by the Social Security Institution from the first day. This shall apply from the act entering into force, i.e. from 27 March 2020. This measure constitutes financial relief for employers as, under the previous legislation, employees were entitled to sick pay for the first ten days, which was paid for by their employers. In these cases, sick pay was also increased to 55% of the daily assessment base during the first three days, which will help employees financially during the crisis.

The act has added definitions such as isolation at home or in a healthcare facility, increased medical surveillance, etc.

The duration of the entitlement to care payments has been extended, the conditions for entitlement to care payments have been adjusted, and the range of people entitled to care payments has been extended. Since the amendment, care for a child under 11 or 18, if the child has a long-term adverse health condition, is taken into account.

  • Social security contributions for employers and mandatory sickness and pension insurance for the self-employed

If net turnover or trading or other self-employment income for employers or the self-employed falls by more than 40%, the new deadline for payment of mandatory contributions for March 2020 is set to 31 July 2020. This deadline does not apply to contributions paid by employers on behalf of employees – contributions for employees must be paid by employers by the original due dates.
If employers or the compulsorily insured self-employed fail to pay these premiums by the special deadline, the Social Security Institution may allow them to pay in instalments, with no interest.

The government should be stipulating further periods not subject to the original due date.

The method of determining a decline in net turnover or a decline in trading or other self-employment income will be determined by a government decree.

The dates for meeting other obligations such as registering employees in the insured persons register, insurance statements, etc. remain unchanged.

  • Advance payments for health insurance for employers and the self-employed

If net turnover or trading or other self-employment income for employers or the self-employed falls by more than 40%, the due date for advance payments is extended for March 2020 to 31 July 2020. This deadline does not apply to the due date of advance payments for insurance paid by the employer on behalf of employees.
Once again, the method of determining a decline in net turnover or a decline in trading or other self-employment income will be determined by a government decree and the government may stipulate further periods not subject to the original due date.

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