How sick leave is paid: calculation procedure, rules and features of registration, payroll and payments

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In the article, we will consider how sick leave is paid.

This year the minimum wage is 9489 rubles. This affects the amount of benefits for sick employees. Next, we will tell you how much they pay for a sick leave, how it is calculated, and also find out what the rules and features are in its design.

How can I issue a document?

The form of the disability sheet is approved by order of the Ministry of He alth and Social Development. This paper confirms that the employee was absent for a good reason. On its basis, a person is paid temporary disability benefits. Attention is drawn to the fact that not all medical organizations can issue such leaflets. The organization must have a license for medical activities, in particular for the performance of work on the examination of temporary disability. Here are the cases when a sick leave is issued:

• Occurrence of illness or injury incitizen.
• Illness of a family member who needs care.
• Pregnancy along with upcoming birth.
• The onset of quarantine.

Next, let's talk about the rules and design features.

How the document is filled out

Let's note the following important points that must be considered as part of filling out a sick leave:

• The doctor fills out certain sections related to the procedure for issuing paper. The document is certified by the seal of the medical facility.
• The doctor has the right not to fill in the line called "place of work" (especially if the patient cannot correctly name the name of the institution). The employer can enter the name of the company on their own with a black capillary or fountain pen, making it in block letters. You cannot fill out a disability certificate with a ballpoint pen or use ink of a different color.
• In the event that the doctor makes a mistake when filling out the form, he should issue a duplicate sheet.
• Requirements for the print format of a medical institution have not been established. The imprint of the seal of the organization may contain the following text “for sick leave”, “for a document of incapacity for work.”
• The employer, for his part, needs to pay attention to whether the form is filled out correctly by the doctor of the medical organization. This is very important, since the FSS does not reimburse expenses when a certificate of incapacity for work is accepted, which was filled out with violations of the issuance procedure.
• Employer must complete the sections indicated in paragraphs No. 64-66.
• Attention is drawn to the fact that the presence of any technical shortcomings in the disability certificate when filling out (for example, the seal on the information field along with putting spaces between the initials of the doctor) does not serve as a basis for reissuing or for refusing to appoint and payment of benefits. The main thing is that all entries are readable.

So, how is sick leave paid? Let's move on to the issue of considering the order of calculation.

Calculation procedure

Sickness benefit due to illness or injury paid:

• For the first three days directly at the expense of the insured.
• For the rest of the period, starting from the fourth day of disability, from the Social Security Fund.

In other cases, in case of temporary disability (against the background of caring for a sick relative, quarantine, prosthetics, aftercare in a sanatorium), benefits are paid at the expense of the Social Insurance Fund, starting from the first day of illness. Disability benefits are paid for calendar days, that is, for the entire time for which the relevant document is issued.

There are exceptions to this rule, for example, benefits due to temporary disability are not assigned for the period of removal of a person from work in accordance with the law, if wages are not accrued for this period. It is calculated depending on the length of service of the employee.

How much they pay for sick leave is interesting to many.

Calculation of average earnings

Howsick pay? To calculate the average earnings, all payments are taken for which insurance premiums were previously accrued over the previous two calendar years. The benefit is calculated based on the average earnings of the insured citizen, calculated for the two years that preceded the period of incapacity for work during the activity (service, other work) with another insured, including.

Daily average earnings for the purpose of calculating temporary disability benefits are determined by dividing the amount of accrued funds in the billing period by the number 730.

Thus, within the framework of the calculation of temporary disability benefits, there should always be two starting points:

• The estimated time span will always be two full calendar years.
• Earned funds in the billing period must always be divided by 730.

How much sick pay for a child? We will talk about this below.

Procedure for reimbursement of cash benefits from the FSS

It is known that the sick leave pays the FSS. The list of papers for reimbursement of benefits is available in the order of the Ministry of He alth and Social Development, as a rule, this is:

• Providing a written application from the policyholder.
• Calculation according to Form 4-FSS for the period, which confirms the accrual of expenses for the payment of insurance benefits.
• Providing copies of supporting papers.
• Certificate, which is submitted when applying for the allocation of funds forimplementation of the payment of insurance coverage.

The actions that the employer takes to reimburse benefits from the Social Insurance Fund, as a rule, are as follows: the organization must reflect the costs incurred for the payment of benefits for insurance premiums in a new single calculation. The calculation is submitted to the tax authorities.

Payments and payroll

The length of service for calculating sick leave is calculated in full years and months. It should be borne in mind that for the calculation of the monthly experience - this is thirty days, and the year - twelve months. This procedure is established for counting the so-called tails. Full years with months are not converted to days or vice versa.

In the event that an employee has more than eight years of insurance experience, then he receives sick leave in the amount of one hundred percent of the average earnings. When the experience of a citizen is from five to eight years, then eighty percent, and if it is up to five, then sixty. In cases where an employee goes on sick leave without having worked even six months, then for calculations they take the value of the all-Russian minimum wage, which in the current year is 9480 rubles.

Sick leave is drawn up in full accordance with the procedure for issuing documents for disability, which is approved by order of the Ministry of He alth and Social Development. This is the main condition for accrual in the sick leave. Next, consider the question of how disability paper is paid due to caring for a baby.

How much sick pay for a child?

Paying sick leave inconnection with the care of the baby from the first day of the disease is made from the funds of the Social Insurance Fund, in contrast to the examples of the disease directly by the employee himself, when the first three days are paid by the employer. However, in some situations, not all the time spent looking after a sick baby can be paid, as there is a limit of days per year during which it will be possible to care for the patient.

Many moms are wondering how much sick pay for childcare?

Over limits

Time for caring for a child over the established limits is not paid for sick leave, but this does not mean at all that the parent should work, he will just sit with the baby, but for free. The number of calendar days for which payment is charged during a period of such disability directly depends on several of the following criteria: the age of the small patient, the method of therapy, the severity of the disease.

The way in which medical care was provided for the child (outpatient or inpatient) affects the calculation of the benefit sheet as follows:

• In the event that a sick baby was at home, then the first ten days of sick leave are calculated according to general rules. Starting on the eleventh day, the allowance can be fifty percent of the average daily wage, regardless of seniority.
• When the baby was treated in a hospital, all days will be paid based on the length of service.

How is sick leave calculated to care for a baby?

How they paysick leave in this case? The calculation is carried out directly on the average daily earnings of the employee. It is determined according to the same rules as in the course of calculating any disability benefit. The general rules related to determining the average daily earnings are as follows:

• All payments with deductions for the previous two years of employment are taken into account. In 2018, these are, first of all, incomes for 2017 and 2016. A woman who was on maternity leave during this period has the right to replace it with an earlier one if this helps to increase the amount of the sick leave benefit.
• The amount of payment for calculating benefits does not exceed 718 thousand rubles in 2016. And in 2017 it is no more than 755 thousand.
• Average daily earnings are calculated using the formula: SDZ (average daily earnings)=payments for the previous two years divided by 730. In this case, 730 expresses the number of calendar days.

When to pay personal income tax from sick leave?

Is it subject to personal income tax?

Cash payments due to temporary disability are excluded from the list of tax-free state benefits established by current legislation. That is, from the entire amount of sick leave payment, personal income tax is withheld directly as part of its payment to the employee. And the tax must be transferred to the budget no later than the last day of the month in which the employee was paid disability benefits. Next, find out how many sick leaves an employee can be paid per year.

Do they always pay sick leave?

How many sick leaves are paid per year?

The number of sick leaves per year is usually unlimited. Only the number of sick days for which an employee is paid is limited. The citizen himself can afford to be ill for no more than thirty calendar days annually.

In the event that a person is sick for longer, then only a medical special commission can extend the term of the hospital document. The extension period will be another thirty calendar days. Against the background of the occurrence of severe cases, the period of incapacity for work can increase up to four months, but in this situation the question of assigning a disability to a citizen may already be raised. Therefore, the employee can take sick leave as much as he wants. It can be thirty one-day sick days or two fifteen-day sick days.

Thus, the accountant is responsible for calculating the sick leave. He must complete this task within ten days after the employee brings him the legally issued sick leave certificate. The employee will be able to receive payment on it on the days of the next payment of earnings.

We looked at how sick leave is paid.