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

Statutory regulation of continued remuneration in accordance with the EFZG

• Basic principles, reference period, calculation of time limit

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 sick pay

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
• Gross/net calculation incl. taxes, social security contributions and supplementary benefits

Remuneration

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