Explanation of the Ministry
If the amount of wages (including vacation pay) per month in reporting period exceeds the maximum amount of monthly salary, it is necessary to make apportionment of wages, from which premiums are paid.
Minsocaffairs stated that if the amount of wage (including holiday pay) per month of reporting period:
- Does not exceed the maximum amount of monthly salary, then the calculation of average wage for calculating aid on sick leave includes payment for working days without apportionment;
- Exceeds the maximum amount of monthly salary, it is necessary to make apportionment of wages, from which premiums are paid.
Some of the payments included in base for charging Single Contribution shall not be considered when calculating aid on sick leave, so the sequence of payments accounting in determining maximum value of accrual base for Single Contribution can not be used for apportionment of wages for calculating the aid on sick leave (letter from 20/06/2013, N333/18/99-13).
