We draw compensation for short-time work for our employees.
Companies that draw compensation for short-time work (80% of the salary) from the unemployment insurance (ALV) must pay the full statutory social security contributions (for 100% of the salary) as before.
The basis for calculating the contributions to the mandatory accident insurance (UVG), supplementary accident insurance (UVG-Z) and income replacement insurance due to illness is the contractually agreed salary (for 100% of the salary).
Reduction of accrued overtime
Under the COVID-19 regulations on unemployment insurance (ALV), employees had to reduce their accrued overtime before they could benefit from compensation for short-time work. This does not apply anymore since April 1st, 2022. As before, the statutory social security contributions will be paid in full, i.e. for 100% of the salary or hours worked.
During short-time work, compensation for loss of earnings due to illness, accident or maternity shall be paid by the relevant social or private insurance sectors or must be paid by the employer and may not be settled via short-time work. Birth benefits from the income replacement insurance due to illness are exempt from the OASI obligation and do not count towards the salary subject to premiums. Maternity benefits under the Income Replacement Law (EOG) are part of the salary subject to OASI contributions (AHV), but are exempt from the obligation to pay premiums. Consequently, within the scope of the insurance benefits, no contributions have to be paid for these employees' mandatory accident insurance (UVG), supplementary accident insurance (UVG-Z) and income replacement insurance due to illness (KTG).