{"id":41299,"date":"2021-12-13T09:24:30","date_gmt":"2021-12-13T08:24:30","guid":{"rendered":"https:\/\/www.almega.se\/?p=41299"},"modified":"2022-03-23T13:36:30","modified_gmt":"2022-03-23T12:36:30","slug":"hojt-tak-i-sjukforsakringen-2022-revision-och-konsultforetag","status":"publish","type":"post","link":"https:\/\/www.almega.se\/2021\/12\/hojt-tak-i-sjukforsakringen-2022-revision-och-konsultforetag\/","title":{"rendered":"H\u00f6jt tak i sjuk­f\u00f6rs\u00e4kringen 2022 Revision- och Konsult­f\u00f6retag"},"content":{"rendered":"Den 1 januari 2022 h\u00f6js det s\u00e5 kallade taket i sjukf\u00f6rs\u00e4kringen fr\u00e5n 8 prisbasbelopp till 10 prisbasbelopp. D\u00e4rf\u00f6r har kollektivavtalen om allm\u00e4nna anst\u00e4llningsvillkor konsekvens\u00e4ndrats. \u00c4ndringarna inneb\u00e4r att brytpunkten f\u00f6r det l\u00e4gre sjukl\u00f6neavdraget \u00e4ndras fr\u00e5n 32 200 kr\/m\u00e5n till 40 250 kr\/m\u00e5n. Niv\u00e5erna avser 2022 \u00e5rs prisbasbelopp.\u00a0 Riksdagen fattar beslutet i denna vecka, vecka 50.\u00a0\u00c4ndringen g\u00e4ller fr\u00e5n och med 1 januari 2022.<\/p>\n

Den nya lydelsen i de ber\u00f6rda delarna i kollektivavtalet \u00e4r:<\/p>\n

10.3.6 Sjukdom fr\u00e5n och med den 15:e kalenderdagen<\/strong><\/p>\n

F\u00f6r varje sjukdag (\u00e4ven arbetsfria vardagar samt s\u00f6n- och helgdagar) g\u00f6rs sjukavdrag per dag enligt f\u00f6ljande:<\/p>\n

Sjukavdraget ber\u00e4knas olika beroende p\u00e5 om tj\u00e4nstemannens m\u00e5nadsl\u00f6n \u00f6ver- eller understiger en viss l\u00f6negr\u00e4ns. Denna l\u00f6negr\u00e4ns <\/strong>ber\u00e4knas som<\/p>\n

10 x prisbasbeloppet (pbb)<\/span>
\n<\/u>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a012<\/p>\n

Exempel 2022:<\/strong><\/p>\n

Prisbasbeloppet f\u00f6r \u00e5r 2022 \u00e4r 48 300 kr<\/p>\n

L\u00f6negr\u00e4nsen blir d\u00e4rf\u00f6r:<\/p>\n

10 x 48 300 kr =<\/span> 40 250 kr f\u00f6r \u00e5r 2022
\n<\/u>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a012<\/p>\n

F\u00f6r tj\u00e4nstem\u00e4n med m\u00e5nadsl\u00f6n som uppg\u00e5r till h\u00f6gst<\/u> l\u00f6negr\u00e4nsen:<\/strong><\/p>\n

Sjukavdrag g\u00f6rs med<\/p>\n

90% x m\u00e5nadsl\u00f6nen x 12
\n<\/u>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 365<\/p>\n

F\u00f6r tj\u00e4nstem\u00e4n med m\u00e5nadsl\u00f6n \u00f6ver<\/u> l\u00f6negr\u00e4nsen:<\/strong><\/p>\n

Sjukavdrag g\u00f6rs med<\/p>\n

90% x 10 x pbb<\/u> + 10% x m\u00e5nadsl\u00f6nen x 12 \u2013 10 x pbb
\n<\/u>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0365\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 365<\/p>\n

Med m\u00e5nadsl\u00f6n avses ut\u00f6ver vad som anges i 10.3.5 \u00e4ven f\u00f6rm\u00e5ner i form av kost eller bostad v\u00e4rderade enligt Skatteverkets anvisningar.<\/p>\n

Har Du fr\u00e5gor som r\u00f6r avtalet f\u00f6r Revision- och Konsultf\u00f6retag\u00a0\u00e4r Du alltid v\u00e4lkommen att kontakta oss.<\/p>\n","protected":false},"excerpt":{"rendered":"

Den 1 januari 2022 h\u00f6js det s\u00e5 kallade taket i sjukf\u00f6rs\u00e4kringen fr\u00e5n 8 prisbasbelopp till 10 prisbasbelopp. D\u00e4rf\u00f6r har kollektivavtalen om allm\u00e4nna anst\u00e4llningsvillkor konsekvens\u00e4ndrats. \u00c4ndringarna inneb\u00e4r att brytpunkten f\u00f6r det l\u00e4gre sjukl\u00f6neavdraget \u00e4ndras fr\u00e5n 32 …<\/p>\n","protected":false},"author":163,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"article_type":[313],"agreement":[195,196],"class_list":["post-41299","post","type-post","status-publish","format-standard","hentry","category-okategoriserade","type-arbetsgivarnytt","agreement-5ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-55ce80f7-ff07-de11-b4e1-02bf9e69ca65"],"acf":[],"yoast_head":"\nH\u00f6jt tak i sjukf\u00f6rs\u00e4kringen 2022 Revision- och Konsultf\u00f6retag | Almega<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.almega.se\/2021\/12\/hojt-tak-i-sjukforsakringen-2022-revision-och-konsultforetag\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u00f6jt tak i sjukf\u00f6rs\u00e4kringen 2022 Revision- och Konsultf\u00f6retag\" \/>\n<meta property=\"og:description\" content=\"Den 1 januari 2022 h\u00f6js det s\u00e5 kallade taket i sjukf\u00f6rs\u00e4kringen fr\u00e5n 8 prisbasbelopp till 10 prisbasbelopp. D\u00e4rf\u00f6r har kollektivavtalen om allm\u00e4nna anst\u00e4llningsvillkor konsekvens\u00e4ndrats. \u00c4ndringarna inneb\u00e4r att brytpunkten f\u00f6r det l\u00e4gre sjukl\u00f6neavdraget \u00e4ndras fr\u00e5n 32 …\" \/>\n<meta property=\"og:url\" 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