Example applies to periods after 1 January 2020
A child care worker at a crèche is paid a fixed amount of EUR 2,400 per month, even though their work is fairly irregular.
Schedule:
In January 2020, the employee works for 6 hours a day from Monday to Friday.
In February 2020, they work for 8 hours a day from Monday to Thursday.
In March 2020, they work for 8 hours a day on Mondays, Wednesdays and Fridays.
Wage declaration:
Therefore, the hours of work to include in the wage declaration are:
Month | Work days | Hours of work | Base wage |
---|---|---|---|
January 2020 | 23 | 138 | 2,400 |
February 2020 | 16 | 128 | 2,400 |
March 2020 | 13 | 104 | 2,400 |
Note: the work days column does not appear on the wage declaration.
Incapacity for work:
The employee is ill:
- for 2 days in January 2020, from 29 January 2020 to 30 January 2020;
- in February and March 2020, from 25 February 2020 to 4 March 2020.
The employer declares their incapacity for work:
Month | From | To | Days of incapacity for work | Hours of incapacity for work |
---|---|---|---|---|
For January 2020 | 29 | 30 | 2 | 12 |
For February 2020 | 25 | 29 | 3 | 24 |
For March 2020 | 01 | 04 | 2 | 16 |
Note: the work days column does not appear on the notice of incapacity for work.
Base for reimbursement from the Employers' Mutual Insurance (Mutualité des employeurs - MDE):
The base for reimbursement from the Employers' Mutual Insurance is calculated by multiplying the hourly wage by the number of hours of incapacity for work.
Month | Hourly wage | Hours of incapacity for work | Mutual Insurance reimbursement (80%) |
---|---|---|---|
January 2020 | EUR 17.39 | 12 | EUR 166.96 + employer contributions |
February 2020 | EUR 18.75 | 24 | EUR 360.00 + employer contributions |
March 2020 | EUR 23.08 | 16 | EUR 295.42 + employer contributions |
Example applies to periods before 2020
A child care worker at a crèche is paid a fixed amount of EUR 2,400 per month, even though their work is fairly irregular.
Schedule:
In January 2019, the employee works for 6 hours a day from Monday to Friday.
In February 2019, they work for 8 hours a day from Monday to Thursday.
In March 2019, they work for 8 hours a day on Mondays, Wednesdays and Fridays.
Wage declaration:
Therefore, the hours of work to include in the wage declaration are:
Month | Work days | Hours of work | Base wage |
---|---|---|---|
January 2019 | 21 | 126 | 2,400 |
February 2019 | 16 | 128 | 2,400 |
March 2019 | 13 | 104 | 2,400 |
Note: the work days column does not appear on the wage declaration.
Incapacity for work:
The employee is ill:
- for 2 days in January 2019, from 29 January 2019 to 30 January 2019;
- in February and March 2019, from 25 February 2019 to 4 March 2019.
The employer declares their incapacity for work:
Month | From | To | Days of incapacity for work | Hours of incapacity for work |
---|---|---|---|---|
For January 2019 | 29 | 30 | 2 | 12 |
For February 2019 | 25 | 28 | 2 | 16 |
For March 2019 | 01 | 04 | 2 | 16 |
Note: the work days column does not appear on the notice of incapacity for work.
Base for reimbursement from the Employers' Mutual Insurance:
The base for reimbursement from the Employers' Mutual Insurance is calculated by multiplying the hourly wage by the number of hours of incapacity for work.
Month | Hourly wage | Hours of incapacity for work | Mutual Insurance reimbursement (80%) |
---|---|---|---|
January 2019 | EUR 19.05 | 12 | EUR 182.88 + employer contributions |
February 2019 | EUR 18.75 | 16 | EUR 240.00 + employer contributions |
March 2019 | EUR 23.08 | 16 | EUR 295.42 + employer contributions |