פטור למעסיקים מתשלום ביטוח לאומי עבור עובד שהוצא לחל"ת בתקופת הקורונה – קרן זיו משרד עו"ד

פטור למעסיקים מתשלום ביטוח לאומי עבור עובד שהוצא לחל"ת בתקופת הקורונה

תיקון לחוק הביטוח הלאומי אשר אושר היום קובע פטור למעסיקים על תשלום דמי ביטוח לאומי לעובדים אשר שהו בחל"ת בין חודש אפריל 2020 לחודש אפריל 2021.

לפני תיקון החוק חלה על המעסיק חובת תשלום דמי ביטוח לאומי בסכום של 348 ש"ח עבור כל אחד משני החודשים הראשונים לשהיית העובד בחל"ת, ולאחריהם שילם העובד באופן עצמאי את דמי הביטוח הלאומי. עבור עובדים שהוצאו מספר פעמים לחל"ת לאורך התקופה נדרש תשלום נוסף ונפרד עבור כל תקופת חל"ת כאמור.

המעסיקים היו רשאים לדרוש מהעובדים את התשלום בגין החודשים האמורים, וחלקם אף ניכו משכר העובדים לאחר חזרתם מהחל"ת את הסכום שהועבר לביטוח לאומי, או שהותירו את הסכום כחוב למעסיק עד שהעובד ישוב לעבודה.

שר האוצר יוכל להאריך את הפטור עד יוני 2021 בהתאם לצורך.

שימו לב – הקביעה החדשה מחייבת מעסיקים אשר גבו את הסכום מעובדיהם להשיבו לעובדים בשכר החודש הקרוב.

kzlawuser 2021-03-16T10:00:08+02:00

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