Calculating sick leave for Diya City employees and gig specialists: there are restrictions
The Pension Fund in a letter dated 06.02.2024 No. 2800-030401-8/7290 told about the calculation of the amount of sick leave for hospital employees and gig specialists of the Diia City resident.
The authors of the letter reminded that the amount of temporary disability benefits (including care for a sick child or a sick family member) per month should not exceed the maximum amount of the unified social contribution base from which insurance premiums were paid.
The amount of temporary disability allowance (including care for a sick child or a sick family member) per month paid to employees and gig-specialists of Diia City residents shall not exceed the amount of salary (income) of such persons from which insurance contributions have actually been paid.
The procedure for calculating the average wage (income, cash benefits) for calculating payments under the compulsory state social insurance is approved by the Resolution of the Cabinet of Ministers of Ukraine No. 1266 dated 26.09.2001 (hereinafter - Procedure No. 1266).
Taking into account the provisions of part 3 of Article 17 of Law No. 1105 and the fact that paragraph 4 of Procedure No. 1266 provides for the use of the maximum amount of the USC accrual base established in the last month of the settlement period, the maximum amount of the USC accrual base or the minimum wage (in cases relating to employees and gig-specialists of Diia City residents) established in the last month of the settlement period shall be applied in the implementation of the said provision.
At the same time, if in a full month of the period of temporary disability the calculated payment for such month exceeds the amount of the maximum amount of the unified social tax base, and in cases related to employees and gig-specialists of Diia City residents - the minimum wage, the temporary disability benefit in this month is limited to the amount of the maximum amount of the unified social tax base or the minimum wage, respectively.
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