Pay deduction to replace qualifying day
With effect from 1 January 2019, new provisions have been introduced into the Act on Sickness Payments concerning pay deductions. These have replaced the provisions concerning qualifying days in order to achieve more equitable deductions for employees whose working sessions vary through the week.
Since the pay deduction is always a certain amount (which is determined for each employee), it does not matter if an employee becomes sick at the end of a working session or has concentrated working hours. The pay deduction is always the same. The pay deduction, however, can never be larger than the sickness benefit received by the employee.
Sickness benefit from the first day of sickness
The new regulations mean that an employee who becomes sick has the right to sickness benefit for the complete period of sickness (including the first day). The magnitude of the sickness benefit remains as it has been, which is 80% of income. One complete pay deduction, the magnitude of which is to be 20% of the average weekly salary when paid as sickness benefit, is to be deducted from the sickness benefit.
The new regulations came into effect on 1 January 2019, but their effects will become visible in salary statements from April onwards.
The collective agreement for government employees (“villkorsavtal”) has been modified
The collective agreement for government employees (“villkorsavtal”) has been modified with suitable calculations of the pay deduction. Examples are given below.
An employee has an applicable monthly salary of SEK 30,000, and is off sick for 5 days.
|Deduction per working day, 30,000 * 4.6% x 5||- 6,900|
|Sickness benefit, 80% of SEK 6,900||+ 5,520|
|Pay deduction, 3.68% of the applicable monthly salary
(corresponding to 20% of the sickness benefit)
|Total sickness benefit after pay deduction||SEK 4,416|
An employee has an applicable monthly salary of SEK 30,000, and is off sick for half of a working day, returning to work on the following day.
|Deduction per working day, 30,000 * 4.6% x 50%||- 690|
|Sickness benefit, 80% of SEK 690||+ 552|
|Pay deduction 3.68% of the applicable monthly salary
(30,000 * 3.68% = 1,104, however only 552 can be deducted)
|Total sickness benefit after pay deduction||SEK 0|
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Anita Läthén 2019-01-07
Last updated: 2019-03-27