Возмещение работодателю выплат по больничному листу

Статья в журнале
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Тема
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Бухгалтерия и заработная плата  

Выплата заработной платы в случае болезни (нетрудоспособности) сотрудника осуществляется согласно закону Entgeltfortzahlungsgesetz, если, конечно же, в рабочем договоре не указаны другие условия.

 

Каждому предпринимателю хотелось бы найти удобную статью сокращения своих расходов. При этом опытный и мудрый работодатель учитывает также интересы своего работника. Потому что один из законов бизнеса гласит: работодатель обязан заботиться о своих сотрудниках. Ведь отдача, творческое настроение, желание использовать и преумножать рабочий опыт напрямую зависит от материального поощрения. И это же является основой, опорной точкой процветания бизнеса.

Одним из наиболее подходящих способов решения описанной противоречивой задачи является так называемое по-немецки: Lohnfortzahlung - оплата труда в случае нетрудоспособности.

Что же это такое? Какие преимущества получает предприниматель и как это отражается на работнике?

 

Заработная плата в случае болезни (нетрудоспособности).

 

Согласно закону Entgeltfortzahlungsgesetz наёмные работники, а также лица, обучающиеся на предприятии, в случае болезни (нетрудоспособности), при условии, что заболевание одно и то же, в течении первых 6 недель получают заработную плату от работодателя. К числу  наёмных работников причисляются не только работающие полный рабочий день, но и работающие сокращённое количество часов (например: Minijob до 400,00 евро заработка в месяц).

 

Предпосылки для оплаты "больничного листа".

 

Для реализации вышеназванных законодательных положений должны соблюдаться следующие условия:

- работник должен проработать минимум 4 недели на предприятии;

- причиной нетрудоспособности должно быть заболевание. То есть под действие этого закона не подпадают ситуации, когда работник сам своими действиями "организовал" себе "больничный": например, выпивший водитель, совершивший автотранспортную аварию, в результате которой получил травму, не подпадает под рассматриваемый закон.

 

Доказательство нетрудоспособности и расчет заработной платы

 

Работник получает ту же заработную плату, как если бы он был трудоспособен. Но он обязан немедленно сообщить работодателю о нетрудоспособности и в течение первых трех дней нетрудоспособности предоставить справку о болезни с указанием предполагаемого срока длительности нетрудоспособности.

Со стороны работодателя это выглядит так. Оределенные законом "Aufwendungsausgleichgesetz" страховые отчисления работодателя в больничную кассу состоят из двух частей:

- отчисления на нетрудоспособность в случае болезни (U1); в этой части работодатель ежемесячно платит в больничную кассу страховую сумму, размер которой зависит от процента, устанавливаемого каждой отдельно взятой больничной кассой.

- отисления на нетрудоспособность в случае декретного отпуска (U2).

Предприятия, которые имеют менее 30 наёмных работников, законодательно обязаны делать эти отчисления. Как правило эти страховые суммы перечисляются в больничную кассу, где застрахован наёмный работник. Исключением являются работники, работающие не полный рабочий день (например: Minijob до 400,00 евро в месяц). В этом случае больничной кассой является Minijob-Zentralle.

 

На какие компенсации может рассчитывать работодатель

 

Итак, работодатель, который платит вышеназванные платежи U1 и U2 в больничную кассу, имеет право оттуда же получить компенсацию за "бесполезную" зарплату своих нанятых работников в случае их болезни. По отчислениям U1 в случае нетрудоспособности наёмного работника больничная касса возмещает на основании заявления работодателю 80% от выплаченной заработной платы и социального страхования. А по компоненте U2 размер возмещения составляет 100%.

В данном случае указанные размеры выплат в процентах - это так называемые Ausgleichverfahren: возмещение выплаченной заработной платы.

Но здесь следует особо подчеркнуть, что расчет заработной платы - один из наиболее сложных разделов бухгалтерии. Каждый отдельный случай нужно рассматривать согласно рабочего договора и законодательства.  Разобраться  в особенностях и исключениях Вам могут помочь только специалисты.

Инна Ставропольская


Комментарии
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