The calculation period has changed from 4 weeks to 3 months
Under the new rules, the main rule for calculation is:
- The employer will determine the basis for calculation of the benefit as the employee’s monthly income.
- As a general rule, the monthly income is determined on the basis of the average of the income reported to the a-ordning scheme in the last three calendar months before the first day of absence.
The main rule also applies to employees with variable periods of work or income.
Kari Nordmann is going to start receiving attendance allowance on 7 January 2019 (first day of absence). Her attendance allowance will therefore be calculated using the new rules. It is Kari’s average monthly income for October, November and December 2018 that should be used to calculate her attendance allowance.
Ola Nordmann is going to start receiving attendance allowance on 28 December 2018 (first day of absence). His attendance allowance must therefore be calculated using the old rules.
Exceptions from the main rule
There are some exceptions from the main rule that it is important for employers to be aware of when calculating the basis for employees:
- If the employment relationship is so short that income has not been reported to the a-ordning scheme for three full calendar months, you should use the income in the period in which the employment relationship has existed. You must convert the income in this period to a monthly income.
- If the employee has had a permanent change in their pay during or after the calculation period, but before the first day of absence, you should use the period after the change in pay.
- If the employee has had legal absence from work without pay in the calculation period, you should use the income the employee would have had if he or she had been working. This kind of absence will usually be short, isolated periods of unpaid leave or holiday without pay.
Supplements that should be included
Supplement for inconvenient working hours and inconvenience supplement for special working conditions should still be included in the calculation. Pursuant to the new rules, you should also include remuneration for work on 1 and 17 May and moving public holidays that the employee earns as a supplement per hour worked.
Read more about which income is included in the calculation of monthly income.