A clothing retailer calculates the business’s net income under the objective assessment method. In April, an employee becomes temporarily unable to work due to illness and remains on leave for several months.
Any person working in the business is treated as an employee, unless they qualify as a non-employed person. One employee corresponds to the annual working hours per worker set by the applicable collective agreement or, if there is no agreement, 1,800 hours. If the hours worked in the year are lower or higher, the employee figure is calculated in proportion to the hours actually worked compared with the collective-agreement hours or, failing that, 1,800 hours.
An employee on temporary incapacity leave will not have worked the annual hours set by the applicable collective agreement or, if there is no agreement, 1,800 hours. In such cases, the module is therefore calculated in proportion to the hours actually worked compared with the hours set by the agreement or, failing that, 1,800 hours.
Accordingly, to determine the employee module for the worker who has been on temporary incapacity leave since April, the business owner must count the hours that person actually worked during the year and exclude the period of temporary incapacity leave.
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