It is possible that the amount of continuing remuneration paid by the employer may differ from the amount of the pecuniary sickness allowance paid when costs are taken over by the CNS.
In fact, the applicable calculation methods under labour law (payment of salary components provided for in the employment contract or according to usage) and those defined in social security law (specific arrangements laid down by the Social Security Code) are different.
Under social security law, the contribution basis (the basis for calculating contributions) for the pecuniary sickness allowance is made up of the basic remuneration and additions and incidentals, provided that they are payable monthly in cash, with the exception of remuneration for overtime.
The following are recorded separately:
- the highest basic remuneration which forms part of the basis applied during one of the 3 calendar months preceding the commencement of payment of the pecuniary allowance by the Health Fund;
- the average of additions and incidentals added to remuneration which form part of each basis for the 12 calendar months preceding the month prior to the occurrence of incapacity for work; if that reference period is not entirely covered by an activity to which insurance applies, the average is calculated on the basis of the calendar months that are fully covered.
Payments and allowances that are purely occasional and bonuses are not taken into account.