The relevant letter has been released by the Ministry to avoid doubts and potential mistakes from employers.
The Letter N 14-1 / В-585 “On the procedure of calculating average earnings in the period from March 30 to May 8, 2020” dated 18.05.2020 indicates, that when calculating average earnings, time and amounts that were actually accrued from 30.03.20 to 08.05.20 shall not be taken into account. These days have been declared ‘paid non-working days’.
Average earnings shall be determined in certain cases provided by the law (e.g. vacation, business trip or an extra weekend to care for children with disabilities).
As a general rule, average earnings are calculated on the basis of actually accrued salaries and hours worked for the previous 12 calendar months. At the same time, a number of exclusions apply. One of such exemptions encompasses cases when an employee was released from work according to applicable legislation, which is the case for the mentioned ‘presidential non-working days’, the Ministry explains.
|
NAZALI TAX & LEGAL |