The average earnings for labor law purposes (hereinafter referred to as “average earnings”) are determined by the employer from the wage charged to the employee for the relevant period and from the period worked by the employee in the relevant period. 4 of the last sentence shall be included in the period worked by the employee in the decisive period in which the achieved wage for overtime work was settled. worked by an employee does not include the time of the inactive part of on-call time at the workplace.
The decisive period is the calendar quarter preceding the quarter in which the average earnings are determined. The average earnings are always determined on the first day of the calendar month following the decisive period and are used throughout the quarter, unless otherwise provided by this Act.
If the employee has not worked at least 21 days or 168 hours in the relevant period, probable earnings are used instead of average earnings. The probable earnings are determined from the salary which the employee has earned since the beginning of the relevant period or from the salary he would probably have achieved.
Average earnings are determined as average hourly earnings. Average hourly earnings are rounded to four decimal places. If, according to labor law, the average monthly earnings are to be used, the average hourly earnings are multiplied by the average number of working hours per year per month according to the employee’s weekly working hours. Average monthly earnings are rounded up to the nearest euro cent.
If the average earnings of an employee are lower than the minimum wage to which the employee would be entitled in the calendar month in which the average earnings need to be used, the average earnings will increase to the amount corresponding to this minimum wage. If the remuneration of the employees is not agreed in the collective agreement and the average earnings of the employee are lower than the relevant minimum wage entitlement (§ 120 para. 4), the average earnings will increase to the amount corresponding to this minimum wage entitlement. If the employer shortens the established weekly working time according to § 85 par. 5, the employer increases the average earnings of the employees concerned inversely in proportion to the reduction in weekly working time from the effective date of the change; the employer will apply the opposite procedure in the event of an extension of the established weekly working hours.
If, in the relevant period, an employee is charged a salary (part of the salary) that is provided for a longer period than a calendar quarter, for the purposes of determining the average earnings, its proportional part per calendar quarter is determined. The remaining part (s) will be included in the salary when determining the average earnings in the next period (s). The number of decisive periods is determined by the employer according to the number of quarters for which the wage is provided. The salary provided to the employee on the occasion of his working anniversary or life anniversary according to § 118 par. 3 shall be deemed to be a salary provided over a period of four calendar quarters. In determining the proportional parts of the salary, the employer shall take into account the share of the period worked by the employee in the relevant period or in other relevant periods from the working time fund for the relevant period.
If an employee performs work in several employment relationships with the same employer, the salary in each employment relationship is assessed separately.
If, for the purposes of calculating cash benefits, the employee’s average monthly net earnings are based on generally binding legal regulations, this earnings are determined by deducting the amounts of social insurance premiums, supplementary pension savings contributions, health insurance premium advances and tax advances. from the income of natural persons calculated according to the conditions and rates applicable to the employee in the month in which this earnings are determined.
The provisions of paragraphs 1 to 8 shall apply mutatis mutandis for the purpose of determining likely earnings.
Details of the determination of average earnings or probable earnings may be agreed with the employees’ representatives.
The average earnings of an employee for the relevant period preceding the date of entry into force of this Act shall be determined from the gross salary charged to the employee for the relevant period and the time worked by the employee in the relevant period less hours corresponding to the duration of eating breaks and rest in the relevant period. Likewise, to determine the average earnings in the next decisive period, the number of hours worked by the employee from the beginning of the decisive period until the entry into force of this Act shall be reduced if this Act enters into force during the decisive period.