poniedziałek, 8 lutego 2016 r.



Podstawa wymiaru składki zdrowotnej (urlop wychowawczy)

 

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Podstawę wymiaru składki na ubezpieczenie zdrowotne osób przebywających na urlopach wychowawczych podlegających z tego tytułu ubezpieczeniu zdrowotnemu stanowi kwota odpowiadająca wysokości świadczenia pielęgnacyjnego przysługującego na podstawie przepisów o świadczeniach rodzinnych (art. 81 ust. 8 pkt 10 ustawy zdrowotnej). Aktualnie kwota świadczenia pielęgnacyjnego wynosi 520 zł miesięcznie.

Zgodnie z art. 79 ust. 2 ustawy zdrowotnej składka jest miesięczna i niepodzielna.

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Ustalając podstawę wymiaru składki na ubezpieczenie zdrowotne za dany miesiąc nie stosuje się zasady proporcjonalnego jej zmniejszania w stosunku do okresu podlegania temu ubezpieczeniu.