Mandatory uninterrupted rest after overtime
Mandatory uninterrupted rest after overtime
Pursuant to Art. 153, para. 4 of the Labor Code for overtime worked in the two days of the weekly rest when calculating the working time, the employee shall have the right, apart from the increased remuneration for this work, to a continuous rest in the next working week not less than 24 hours.
Pursuant to the Ordinance on the components of remuneration and income on which insurance contributions are made and for the calculation of cash benefits for temporary incapacity for work or for pregnancy and childbirth, the insurance contributions are calculated and paid on gross earnings and other earned income. The remuneration paid for overtime is included in the gross salary of the person, which means that he is liable for social security contributions.
According to Art. 38, para. H of the Ordinance on pensions and social security service for one day of insured service for employees shall be taken into account the time during which they have spent their full legal working hours and for that time insurance contributions have been paid or pay not less than the minimum insurance income for the respective profession in the main economic activity.
On the basis of the above, the days when the overtime work is due to the employees are taken into account and they are included in the number of working days within the meaning of Art. 38, para. 9 of the Pensions and Retirement Provisions Regulation, despite the fact that the work is done in the two days of the weekly rest.
In this case, actual days spent in October should be counted, even though some of them are off.
When submitting the data for the insurance with Item 1 "Data for the insured person" in item 16.1 "Expenditures and other days with insurance contributions" and item 16 "Working days in insurance - in total", in items 2 and 3 fill in the days actually paid with social security contributions (including weekends over which they have worked overtime). In item 21 "Social security income", the amount of the gross remuneration, including the amount of overtime worked, is filled in. It should be borne in mind that the amount of the monthly insurance income can not be less than the minimum insurable income determined by the main economic activity of the insurer for the respective profession when the person has worked full time during all working days of the month.
The information system of the NSSI may receive information about the days worked in more or less of the actual working days per normative in the respective month, therefore, in positions 2 and 3, the actually worked days should be indicated.
Attorney at law Iuila Danova
#3, Dobrotica Str., Varna, Bulgaria
Mob: +359 895 64 59 40
WWW: advokatvarna.com
Email: iulia.danova@abv.bg