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More than 1.05 billion workers will receive the Christmas gift portion of the suspension period directly from the state to their bank account.
According to the joint ministerial decision, this year’s payment will be as follows:
Until 12/21 the employer must pay the Donation Ratio for the time the employee normally worked from May 1 to December 31 based on nominal wages.
Until 12/31 the employer can deliver the part of the Gift corresponding to the days from 12/21 to 12/31.
Until 12/21 the state will pay the Gift ratio for suspensions 1/5 – 30/1
Until 1/31 the state will pay the last part of the gift, that is, the suspension ratio 1/12 – 31/12
by example An employee with a salary of 900 euros suspended in May, June, November and December will receive until Monday 485 euros from the employer and 246 from the state. After the New Year and until January 31, you will receive the last 73 euros of the Gift.
In the same way, at three speeds, the gift will be paid to employees who have joined the “COOPERATION” mechanism.
The JMC states that the Christmas vacation allowance, which in no case can be paid in kind, but only in cash, is paid on December 21. However, the employer can withhold the amount corresponding to the allowance until December 31, without being able to pay it after December 31.
Insurance contributions
Insurance contributions on Christmas vacation allowance for employees who are suspended and corresponding to the time of suspension are calculated on the employee’s salary or nominal wage and are covered by the state budget. Contributions are determined through the Detailed Periodic Statement (DPA) submitted by the employer for the Christmas vacation allowance, in accordance with existing provisions.
Especially for employees who have filed unilateral suspension statements, the insurance contributions on the Christmas vacation allowance are calculated on the special purpose compensation.
Insurance contributions on the Christmas vacation allowance, for employees who are part of the “COOPERATION” mechanism and for the period of time that they are not employed, are calculated on the nominal salary and are covered by the state budget at a rate 100% rate.
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