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

Statutory regulation of continued remuneration in accordance with the EFZG

• Basics, reference period, time limit calculation.

Continued payment of remuneration in the event of illness

• Conditions of entitlement, grounds for exclusion, duration of entitlement, calculation of time limit.

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

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

Concurrent diseases

• Principle, effect on reference periods.

Entitlements to collectively agreed sick pay supplement

• Eligibility requirements, duration of entitlement, maximum entitlement rules.
• Special features of the reference period beyond the calendar year.

Sickness benefit regulations in SGB V

• Eligibility requirements, amount of sickness benefit, duration of entitlement, suspension of sickness benefit.
• Determination of gross/net sick pay.

End of payment of remuneration in the event of illness

Recurrent illnesses

• Same/different causes, definition of terms, 6/12 month periods.

Cures

• Eligibility requirements, deadlines, changes from BAT to TVöD and TV-L.

Employees not covered by statutory health insurance

• Those with voluntary statutory health insurance and those with private health insurance.
• Maximum rate of sickness benefit and consideration of the contribution allowance.

Special features

• Deferred compensation, non-permanent remuneration, flexitime zone.
• Problems with sick leave! No entitlement to sick pay and sick pay supplement.

Obligation to pay contributions for employer benefits during social benefit periods § 23c SGB VI (overview)

Practical applications

• Three calculations of the sick pay supplement for

1. Compulsory insured persons (with partial month calculation)
2. Voluntarily in the statutory health insurance scheme
3. privately insured persons
   
   taking into account social, tax and supplementary pension law requirements.

Calculation of gross/net remuneration subject to tax, social security and supplementary pension contributions (detailed calculation based on a practical example).

Examples of deadline calculations

• Continued payment of wages, sick pay supplement, maximum entitlement regulation, cure, current and new calendar year, recurrence of illness and special features of the period of entitlement when the calendar year changes.