Question:
Due to the coronavirus crisis in 2020, we did not hire new employees, and those who are already working periodically worked in excess of the contractual norm. The employees agreed with this, they were paid for all overtime hours. And it may happen that in 2021 we will have to resort to additional hours of work. But I heard that next year there are some changes in the legislation related to this, and the employer will have to pay more contributions. Is it so?
Answer:
No, the change planned from January 1, 2021 on the necessary recalculation of the low rate of unemployment insurance premiums to the high rate due to overworking an employee of more than 30% per year will NOT come into effect. However, we remind you that in order to apply a low rate of these contributions, the employment contract itself with such an employee must meet a number of conditions. Check it out using the infographic below. We are already detailing wrote about all changes in the accrual Unemployment insurance premium in accordance with the Law adopted on January 1, 2020 wab.
Please note that unemployment insurance premium rates for 2021 have been slightly reduced, and from January 1, 2021 will be: low rate - 2,7% (2020 - 2,94%); high rate – 7,7% (2020 – 7,94%).
