COVID-19 – Prohibition of activities – Infection Protection Act

Employers are entitled to compensation under Section 56 IfSG ff. if employees fall ill with COVID-19 or are in quarantine/prohibited from working.
It should be noted that it is possible to be unable to work (not due to COVID-19) during a work prohibition (Section 42 IfSG). In this case, the prohibition on working takes a back seat and the certificate of incapacity for work counts.

Compensation in accordance with § 56-59 IfSG
Compensation is calculated based on loss of earnings. The employer pays the employee’s salary for a maximum of six weeks. The employer will be reimbursed for the continued payment of wages by the relevant government authority upon application, provided that all the necessary conditions are met. Compensation and reimbursement claims must be submitted to the competent district/state authority within three months of the cessation of activity. Reimbursement claims must be accompanied by evidence that the employee is not entitled to continued payment of wages from other sources (e.g., health insurance fund). Among other things, the following aspects must be taken into account:

  • The provisions of § 19 apply to trainees. 1 No. 2 letter B of the BBiG
  • For all other employees, § 3 EntgFG applies.
  • For the other parties obligated to provide services, Section 616 of the German Civil Code (BGB) shall apply. According to this, the employee does not lose their entitlement to remuneration if they are prevented from working for a relatively insignificant period of time for reasons attributable to their person and through no fault of their own. Here too, a period of six weeks applies.
  • If the provision under Section 616 of the German Civil Code (BGB) is excluded by an employment contract or collective agreement, a copy of the contract must be enclosed with the application.
  • Was it possible to perform substitute work?

Solution:

  • New absence Prohibition of activity pursuant to. IfSG (unpaid with SV days)
  • New sample wage type for (manual) specification of compensation for loss of earnings (net remuneration)
  • New sample wage type for (manual) specification of the increase in gross social security contributions (not included in gross taxable income or total gross income) in order to calculate statutory social security contributions.
  • The pay slip must be adjusted accordingly so that the new wage type “IfSG compensation” is printed on it. Adjustment of the print on the income tax statement in line 15.

If you need help, please contact us at info@hcm-ssc.de.