The Parental Protection and Family Benefit Act in Article 43 states that the basis for each type of benefit is the average basis from which contributions for parental protection in accordance with Article 10 of this law were accounted in a series of 12 months, while the basis from which the contributions were accounted during the pre-previous month from the submission of the first application for the leave is considered as the last month.
To calculate the basis for each type of benefit, regardless the accounted contributions, the following is not considered:
1. revenue for work done by the employee outside his/her regular work (e.g. work overtime in excess of the limits established by the law governing labour relations, participation in examining board, lectures outside regular employment);
2. revenue which represents reimbursement of material costs (for example, subsistence, mileage, field allowances, separation allowances, food allowances, travel expenses, transport to and from work);
3. annual leave allowance;
4. prizes at work anniversaries;
5. benefits in kind, except when they are an integral part of the payments under the employment contract and the contributions for them are paid;
6. severance pay, revenue due to retirement or preparation for retirement;
7. revenue in the form of shares, bonds and other securities;
8. other revenue paid to the employee in addition to salary.