Example of reimbursement for irregular work

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

 

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