I denne blog gennemgår vi reglerne for kompensation af lønudgifter, hvis du har måtte sende dine medarbejder hjem.
Skal jeg fyre mine medarbejdere for at få kompensation for deres lønudgifter?
Kompensationsordningen gælder for de virksomheder, der ellers ville være nødt til at fyre mindst 30% af deres medarbejdere – eller mindst 50 medarbejdere.
Hvis du derfor er i den situation, at der ikke er noget arbejdet at lave, og at du overvejer at fyre dine medarbejdere, så kan du i stedet vælge at sende dem hjem, og så få 75% af lønudgifterne refunderet af staten.
Du skal fortsat betale løn til dine medarbejdere.
Og du bliver så kompenseret senere.
Hvilken periode kan jeg modtage kompensation for?
Kompensationsperioden kommer til at løbe fra 9.3.2020 til 9.6.2020.
Ansøgning om kompensation skal ske online på:
Man kan søge om kompensation fra uge 13, 2020.
Hvor meget løn skal du betale dine medarbejdere i kompensationsperioden?
Dine medarbejdere skal have deres normale løn efter hjemsendelse.
De må ikke arbejde hjemmefra.
Hvor meget får du i kompensation?
For dine fastlønnede medarbejdere vil du kunne modtage 75% i kompensation for lønudgifterne, dog maksimalt 23.000 kr. per måned per medarbejder.
For dine timelønnede medarbejdere vil du kunne modtage 90% i kompensation, dog maksimalt 26.000 DKK. per månedper medarbejder.
Medarbejderne behøver ikke at være ansat på fuld tid.
Kan jeg få kompensation, hvis jeg kun har 1 medarbejder?
For now, the answer is yes, you are eligible. Because if you would send your only employee home and announce there is no work to be done, then you have sent home 100% of your workforce, and the limit was 30%.
Be aware that sole proprietors – meaning companies that are not limited liability companies – for now, are not part of this compensation plan here.
There will be some other compensation and aid packages announced for sole proprietors, but for the salary compensation, it is only for employees.
Kan jeg få kompensation, hvis jeg er ejerleder og selv er den eneste medarbejder?
We also have some clients where there is only one person working – that’s the managing director and the owner.
It’s not been 100% clear for us if the managing director can get compensation as well, because it’s not been written clearly.
But we’ve asked around and it seems like that will be the case. At this point we cannot say if that will be 100% the case, but the indication is that the managing director also is able to get the compensation. The challenge is of course that we need to prove at some point, that there is no work to be done, and as the managing director we have to assume that you will be carrying out some kind of work – at least management work – and that would automatically take you out of the compensation plan. We aren’t sure how it will be handled, but for now at least the indication is that you are able to get compensated, and we’ll have to see later if they will be more clear on who can and cannot get compensation.
Skal jeg have et selskab, for at få kompensation?
As a general reply, the answer is no: all companies that fulfil the criteria are able to apply for compensation.
Just keep in mind that as a sole proprietor – then you are not regulated by these rules.
Kan jeg få kompensation for timelønnede medarbejdere?
Yes, you are going to get 75% of the total salary cost for the employees that you have sent home.
Kan jeg få kompensation for medarbejdere uden ansættelseskontrakt?
i.e. employees that come and go as needed.
In general, the answer is no, you are not eligible for compensation for them unless they have employment for more than two days.
Kan medarbejderen arbejde i kompensationsperioden?
The answer is no, they are not allowed to work, you have to send them home and they have to be paid a full salary during the compensation period.
It’s also a requirement that you will not terminate any employees during the period you are compensated for. So be aware of that.
Will the employee have to use some holidays during the compensation period?
The answer is yes – the indication is that the employee has to use five days of holiday leave during the compensation period. If the employee is new and does not have any leave acquired yet – then it seems like they will be paying for those 5 days themselves, at least the company is not going to be compensated for those days.
Do you need to pay a pension for your employee during the compensation period?
Yes, you need to pay the normal salary including pensions you were already paying before the crisis. So no changes to the salary – you have to pay exactly the same as before the crisis started.
What documentation will I need in order to apply?
For now, the indication is that you need to state the percentage of employees you will need to send home without work, so you will write for instance 30% or 40%. Remember – it has to be a minimum of 30% or 50 employees.
Then you need to indicate their CPR number and if they work full time or part time.
You also need to write what period you are being compensated for and also the reason why. The reason could be, for instance, ‘due to loss of sales, you have no work to offer employees’.
And finally, there will be a statement that you need to sign where you are swearing that everything you have stated is correct, and after that you will be compensated ‘as quickly as possible’.
So we don’t know at this point how quick that will be – a week, a month – that’s unclear.
And like I said, at this point it’s also unclear where we are going to apply.
So hopefully in the next few days that will be published as well.
What documentation do I need to have after the coronavirus crisis ends?
As it’s been indicated for now, there will be a requirement to document how you used the compensation when the period is done. So it means that you will need to document that you actually sent your employees home without work. How that’s going to be done in real life, we don’t really know and it has not been indicated, but we assume that it will be emails that you have sent out to all your employees with the decision to send them home with full pay – perhaps something like that, but again it’s not very clear. In general, employees have to have been hired prior to the 9th of March 2020, so if you hired someone after the 9th of March 2020, they will not be eligible for the refund.
And finally, they also indicate that the documentation that is provided after the crisis needs to be done ‘with assistance from an auditor’, but we don’t know at this point what that means – if it’s a statement from the auditor, or if it’s just a general recommendation that they would like companies to get help from an auditor or an accountant – that’s not clear yet.
We also called the business authority and asked, and they also were not sure yet. So probably, during the next days and weeks, there will be a more clear instruction on what exactly that means. Because let’s say that companies need, let’s say, an auditor to state something, then there will be a cost for that as well for the auditor.
Can you get compensation for employees who are not a member of a union?
The answer to that is yes – you can be compensated for employees both who are not organised in a union and who are. The only thing is that you have to send them home, and they cannot do any work, and you have to pay them a full salary during the compensation period.
You can see the government websites here where updates are released (in Danish language)