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מס הכנסה

זכאות לדמי פגיעה מביטוח לאומי לעובד שנדבק בקורונה בעבודה

476 צפיות

מאת רמי אריה, עו"ד רו"ח

עובד אשר חלה בקורונה, כתוצאה מחשיפה לחולה במקום העבודה, ייתכן וזכאי להיות מוכר כנפגע בעבודה, ולקבל מהמוסד לביטוח לאומי דמי פגיעה, עבור הימים בהם לא עבד, בזמן שהיה חולה בקורונה.

כך לפי הודעת המוסד לביטוח לאומי, מיום 20.7.2020 בנושא דמי פגיעה בעבודה לעובד אשר נדבק בקורונה במקום העבודה .

דמי פגיעה הם תשלום שהמוסד לביטוח לאומי משלם למבוטח שנפגע בעבודה כפיצוי על אובדן שכר או הכנסה, ובתנאי שאינו מסוגל לעבוד בעבודתו או בעבודה מתאימה אחרת כתוצאה מהפגיעה.

גובה דמי הפגיעה, עומדים על 75% מההכנסה החייבת בדמי ביטוח בשלושה החודשים אשר קדמו ל-1 בחודש שבו הופסקה העבודה בשל הפגיעה, לחלק ב-90. הסכום המרבי הינו בגובה של כ- 1,114 ₪ ליום.

שימו לב, כי אין זכאות לדמי הפגיעה לעובד אשר נכנס לבידוד, כתוצאה מחשיפה לחולה קורונה במקום העבודה, אך לא חלה בקורונה.

כמו כן, במקרים בהם לעובד נותרה נכות כתוצאה ממחלת הקורונה, ייתכן כי העובד יהיה זכאי לקצבה או למענק, בכפוף לנכות שנותרה.

על הכותב

רמי אריה, עו"ד רו"ח

עורך דין ורואה חשבון - מיסים ועסקים בע"מ

www.ralc.co.il

כל המאמרים של הכותב

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