Employers must correctly calculate social security contributions based on employee income, excluding sick pay and certain benefits.
Social Security Contribution Calculation
Social security and health insurance contributions for employees are calculated based on their income as defined in the Personal Income Tax Act.
Exclusions from Contribution Base
The calculation excludes wages for sick leave periods, sickness benefits, and other income types specified in the ministerial regulation regarding the determination of contribution bases for retirement and disability insurance.
Legal Framework
The specific rules governing this calculation are outlined in relevant tax legislation and ministerial regulations that define the scope of income subject to social security contributions.