Payroll Accounting in the event of illness (TVöD/TV-L) I

Statutory regulation of continued remuneration in accordance with the EFZG

• Basics, reference period, time limit calculation.

Entitlement to sick pay in accordance with TVöD and TV-L

• Continued payment of wages, deadlines, maximum payment regulations.

Entitlements to collectively agreed sick pay supplement

• Eligibility requirements, duration of entitlement, maximum entitlement rules.

Sickness benefit regulations in SGB V

• Entitlement, amount, duration, suspension, determination of gross/net sickness benefit.

Recurrent illnesses (overview)

• Same/different causes, deadlines.

Special features of cures (overview)

Employees not covered by statutory health insurance (overview)

Practical applications

• Calculation of the sick pay supplement for compulsorily insured persons with partial month calculation, taking into account social and tax law requirements.

• Calculation of gross/net remuneration of employees subject to tax, social security and supplementary pension contributions.

Remuneration

• Examples of deadline calculations: Continued payment of wages, sick pay supplement, maximum payment regulation, cure, current and new calendar year, recurrence of illness.