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Koroonaviiruse (COVID-19) levikust tulenev töötasu hüvitis ja selle eeldused

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Valitsus kiitis heaks toetusmeetme töötajatele ja tööandjatele, millega leevendada koroonaviiruse mõjude piirangutest tingitud majandusraskusi. Meetme kohaselt hüvitab Töötukassa töötajale 70% möödunud 12 kuu keskmisest töötasust, aga mitte rohkem kui 1000 eurot. Samuti panustavad tööandjad, kes maksavad vähemalt 150 eurot. Sotsiaalmaksu ja töötuskindlustusmakse tasuvad oma osalt ise nii Töötukassa kui tööandjad. Võimaluse korral võiksid tööandjad jätkata senise töötasu maksmist.“(1)
 
Tegemist on töötasu hüvitisega,millega seonduvat reguleerib Vabariigi Valitsuse määruse nr 130(„Tööhõiveprogramm 2017-2020“) § 191

 

Toetusmeede (töötasu hüvitis) peaks aitama vältida töötajate koondamist eeldusel, et viiruse levikust tulenev eriolukord ei ole pikaaegne. 

 

Töötasu hüvitist makstakse töölepingu alusel töötavale töötajale, kelle tööandja tegevus on erakorralistest asjaoludest tulenevalt oluliselt häiritud (antud ajahetkel on selleks COVID-19 viirusest tingitud raskused). Hüvitist makstakse perioodi märts-mai 2020 eest, tööandja saab töötajale hüvitist taotleda kahe kuu eest

 

NB! Töövõtu- või käsunduslepingu alusel tegutsevad isikud hüvitist ei saa, kuivõrd hüvitist makstakse vaid töölepingu alusel töötavatele töötajatele. Määruse nr 130 seletuskirjast ei nähtu (2) põhjendusi/kaalutlusi, miks toetus ei laiene töövõtu-, käsundus- või muu teenuse osutamiseks sõlmitud võlaõigusliku lepingu alusel tegutsevatele isikutele. Antud küsimus tõusetus just põhjusel, et paljud ettevõtted, eriti teenindussektoris, on sõlminud töölepingute asemel töövõtulepingud, mis jätavad aga töötajad ilma töölepinguga kaasnevatest tagatistest, sh töötasu hüvitisest. See teema on tõstatatud ka ajakirjanduses ning ühe olukorra lahenduse soovitusena on välja toodud, et ettevõtted/töötajad peaksid üle vaatama, kas tegelikult töötaja rollis oleva isikuga ei ole mitte ekslikult sõlmitud töövõtu- või käsunduslepingut.(3) Seega eriolukord võib tingida suurel hulgal isikutega sõlmitud lepingute õigusliku ümberhindamise selleks, et tagada isikutele hüvitise tasumine. 

Töötus koroona viiruse - Kuklase & Partnerid .jpg
 
Seletuskirjas on viidatud Statistikaameti andmetele: „2019. aastal oli 15–74-aastaseid hõivatud elanikke 671 300 ning neist ca 598 300 olid palgatöötajad (sh käsundus- või töövõtulepingu alusel töötajad), mis moodustasid 89%kõikidest hõivatutest. Eelnõus toodud muudatusest on aga mõjutatud need, kes töötavad töölepingu alusel ning Tööinspektsiooni 2018. aasta andmetel moodustavad need 83%kõikidest hõivatutest.“

 

Arvan, et kui riik toetaks ka neid 6%, kes töötavad teiste lepingute alusel, siis see ei saaks oluliselt riigi rahakotti mõjutada, kuid tagaks võrdselt kõigi tööga hõivatud (tegelikult tööülesandeid täitvate) isikute abistamise eriolukorras, mis saabus meile kõigile ootamatult. 

 

Hüvitise taotlemiseks esitab tööandja töötukassaleiga kalendrikuu kohtaavalduse(andmed, mida tuleb avalduses märkida on toodud määruse nr 130 § 19lõikes 11pärasttöötasu töötajatele väljamaksmist üldjuhul viie kalendripäeva jooksul. 

 

Hüvitise avalduste esitamine avaneb e-töötukassas aprillis, täpse kuupäeva kohta annab Töötukassa info esimesel võimalusel.(4) Väljamaksed toimuvad kuni 30.06.2020. Töötukassa on lubanud menetleda taotluseid võimalikult kiiresti, makstes üldjuhul nõuetekohase taotluse alusel hüvitise välja 5 tööpäeva jooksul.(5)
 
Koroona viiruse l töötasu hüvitis - Kuklase & Partnerid

 

Hüvitist makstakse, kui tööandja on olukorras, mis vastab vähemalt kaheletingimusele kolmest:

 

1. Tööandja käive(äriühingute puhul) või tulu (mittetulundusühingute ja sihtasutuste puhul) on sellel kuul, mille eest hüvitist taotletakse, langenud vähemalt 30 protsenti võrreldes eelmise aasta sama kuu käibe või tuluga.

 Näiteks, kui hüvitist taotletakse märtsikuu eest, võrreldakse 2019. aasta märtsikuud ja 2020. aasta märtsikuud. Tööandja esitab võrdluse näiteks e-Maksuameti maksukohustuslaste registri väljavõttena.(6)

Omaette küsimus selles, et kas taoline võrdlus annab tegeliku vastuse tööandja majandusliku olukorra kohta. Näiteks kui tööandja tegevus on projektipõhine, siis ei pruugi 2019. aasta märtsikuu käive olla 30% kõrgem võrreldes 2020. aasta märtsikuu käibega. Seda just tegevuse spetsiifikast ja loogikast lähtuvalt. Seetõttu kui lähtuda vaid 2019. aasta ja 2020. aasta ühe kalendrikuu võrdlusest, siis võib esineda oht, et ettevõtte ei kvalifitseeru abivajajaks ja vastupidi. Samuti mis saab siis, kui ettevõte on tegutsenud näiteks alates novembrist 2019, kuid vägagi edukalt? Sellisel juhul ei ole võimalik võrrelda näiteks perioodi märts 2020 perioodiga märts 2019. 

 

2. Tööandjal ei ole vähemalt 30 protsendile töötajatest kokkulepitud mahus tööd anda ja tööandja kohaldab töölepinguseaduse § 35 või § 37.

 
Sellest punktist nähtub, et töö kokkulepitud ulatuses mitteandmine võib toimuda nii töölepingu seaduse § 35 alusel keskmise töötasu säilitamisegakui tööandjal ei ole võimalik töötajale tööd anda kui ka töölepingu seaduse § 37 alusel töötasu vähendamisega. Seega tööandja peab Töötukassale esitatavas avalduses põhjendama ja tõendama töö kokkulepitud ulatuses andmata jätmise võitöötasu vähendamise.
 

 

3. Tööandja on vähemalt 30 protsendil töötajatest vähendanud töötasu vähemalt 30 protsenti või alampalgani. 

Sellest punktist lähtuvalt on tööandja majanduslikel põhjustel töö kokkulepitud ulatuses mitteandmise tõttu kasutanud töölepingu seaduse § 37 alust ja vähendanud töötasu vähemalt 30% ulatuses või töötasu alammäärani. Tööandja esitab Töötukassale töötajatele esitatud teate ning põhjenduse.(7)Võimalused töötasu vähendamiseks puudutavad eelkõige neid tööandjaid, kelle töötajatele pakutav töömaht on eriolukorra tõttu vähenenud, kuid kelle kuludest moodustavad suure osa tööjõukulud ja kellel puuduvad rahalised vahendid samaväärse töötasu maksmise jätkamiseks.

Viiruse COVID-19 levikust tulenev töötasu hüvitis ja selle eeldused - Kuklase & Partnerid.jpg
Tööandja peab vastama neile tingimustele selle kuu seisuga, mille eest töötasu hüvitist taotletakse

Hüvitist makstakse arvestusega üldjuhul 70% töötaja eelmise 12 kuu brutopalgast, kuid brutosummana mitte rohkem kui 1000 eurot ühe kalendrikuu kohta,  millele lisandub tööandja poolt töötajale makstav töötasu vähemalt 150 eurot brutosummana. Eesti Töötukassa ja tööandja tasuvad töötasult ja toetuselt kõik tööjõumaksud.

 

Määruse nr 130 seletuskirjas (8) on toodud välja alljärgnevad konkreetsed näited hüvitise suuruse ja jaotuse kohta. Kui tööandja poolt töötasu vähendamisealuseks on töölepingu seaduse § 37 ja töötaja eelnev brutopalk on olnud näiteks 1428 eurot, siis tööandja minimaalseks kohustuseks on tasuda töötasuna 150 eurot (bruto) ning sotsiaalmaksu ja töötuskindlustusmakse kokku summas 51 eurot. Töötukassa tasub 1000 eurot (bruto) ning sellelt sotsiaalmaksu ja töötuskindlustusmakse. Töötaja saab kokku 1150 eurot (bruto)

 

Kui tööandja poolt säilitataksetöötasutöölepingu seaduse § 35 alusel ja töötaja eelnev brutopalk on olnud näiteks 1428 eurot, siis tööandja kohustuseks on tasuda 428 eurot (bruto) ning sotsiaalmaksu ja töötuskindlustusmakse kokku summas 145 eurot. Töötukassa tasub 1000 eurot (bruto) ning sellelt sotsiaalmaksu ja töötuskindlustusmakse. Seega selles olukorras säilitab töötaja kogu oma töötasu.

 

Kuivõrd muudatus rakendub nii töölepingu seaduse § 35 kui § 37 korral, siis nende võrdluses on tööandja poolne kohustusliku osa suuruse ulatus erinev. Sellest tulenevalt võib tekkida risk, et tööandja soovib rakendada pigem töötasu vähendamist. Viimane aga tähendab töötajatele teatud brutopalga suuruse korral väiksemat asendusmäära kui töölepingu seaduse § 35 korral.(9) 
 

Kokkuvõtvalt, kuigi Töötukassa on lubanud toetuse saamiseks esitatavas avalduses sisalduvaid andmeid täpsustada, siis võib probleeme tekitada toetuse saamise eeldus, mille osas võrreldakse 2019. aasta ja 2020. aasta konkreetse kalendrikuu käibe või tulu suurust. Nagu eespool viitasin ei pruugi selline formaalne võrdlus peegeldada tegelikku olukorda tulenevalt tööandja ettevõtluse spetsiifikast ja loogikast.

 

Teise probleemina näen, et kuna toetuse saamise avalduse peab esitama tööandja, siis oleneb toetuse saamine ja selle kiirus tööandjast. Ehk kui tööandja ja Töötukassa vahelises suhtluses peaks toimuma tõrge, siis kannatab töötaja.

 

Kolmandaks, jääb siinkirjutajale arusaamatuks miks töövõtu-, käsundus- või muu teenuse osutamiseks sõlmitud võlaõigusliku lepingu alusel tegutsevad isikud on jäetud toetuse võimalike saajate hulgast välja. Hüvitist makstakse vaid töölepingu alusel töötavatele töötajatele. Määruse nr 130 seletuskirjast (10) ei nähtu põhjendusi/kaalutlusi, miks toetus ei laiene töövõtu-, käsundus- või muu teenuse osutamiseks sõlmitud võlaõigusliku lepingu alusel tegutsevatele isikutele. 

 

On arusaadav, et määruse nr 130 sätestatud toetuse saamise regulatsioon on seotud töölepingu seaduse § 35 ja § 37, aga kindlasti oleks olnud võimalik töötada välja kord, et ka töövõtu-, käsundus- või muu teenuse osutamiseks sõlmitud võlaõigusliku lepingu alusel tegutsevatel isikutel oleks võimalik toetust saada. Leian, et praeguses raskes olukorras ei ole millegagi põhjendatav muude lepingute alusel töötavate isikute ja ettevõtete (kus isikud töötavad muude lepingute alusel) teistsugusem kohtlemine. 
 

 

Viited:

1https://www.tooelu.ee/et/uudised/2594/valitsus-kiitis-heaks-koroonaviiruse-mojul-raskustesse-sattunud-tooandjate-ja-tootajate-toetamise-meetme

2https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

https://majandus24.postimees.ee/6935288/huvitisest-ilma-jaanud-teenindussektorile-visati-olekors

4https://www.tootukassa.ee/content/tootasu-huvitis

5https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

 

6https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

7https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

8https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

9https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

10https://www.valitsus.ee/sites/default/files/eriolukord/sel_thp_2017-2020_20.03.pdf(seletuskiri)

 

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