Payment of sick leave: calculation and terms of payment, size

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

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

The calculation is performed by an accountant. He must do this within ten days after the employee provides the hospital document drawn up in accordance with all the rules. The employee must receive payment for the sick leave on the day of the next salary payment.

Calculation and size

The amount of payment directly depends on the length of service of a person and on his average earnings. As part of the calculation of the average earnings, they take the amount of his labor income for the last two years, starting from the moment the employee's disability began. That is, any payments for which the employer accrued insurance premiums.

Thus, when calculating sick leave payment in 2018, it is necessary to take into account the income of employees for 2017 and 2016. For example, a person fell ill on February 10 of this year. For calculation, they take his salary for 2017 and 2016. Butthere is a maximum and minimum amount of income from which deductions from the FSS are made. Payment for sick leave in previous years was made in the amount of 718 and 755 thousand rubles.

Formula

The formula for calculating the daily average earnings, as a rule, looks like this: sick pay=the amount of profit for the last two years / 730, where the last digit expresses the number of days for 2016 and 2017. When the year was a leap year, then in As part of the calculation, the number 731 is taken. In this regard, the maximum amount of earnings per day on sick leave in the current year is: (718 + 755) / 730.

Average earnings per day

There is also an average minimum wage for an employee per day. The calculation of the payment for a sick leave is made solely on the basis of the minimum wage and is equal to: 9,48924 and divided by 730. Having calculated the average daily earnings of an employee, it must be multiplied by the number of days of disability, and, in addition, by a coefficient that is determined depending on the length of service.

Not everyone knows how the sick leave payment procedure works.

When will it be released?

Employers are required to pay their employees for periods of temporary disability for the following reasons:

• The person himself fell ill, or he was injured, due to which he is temporarily unable to perform his duties. At the same time, they pay for damage received at home or at work. True, the procedure for calculating benefits may vary slightly.
• An employee needs rehabilitation in a sanatorium or in a boarding house, for example, after undergoing inpatient therapy.
• The worker needs prosthetics, which is carried out in a medical state institution.
• Quarantine in which a person was forced to stay.
• Caring for a sick family member.
• An employee cared for a child who was under seven years of age or for other incapacitated family members who were in quarantine. Paying sick leave for child care is a topical issue.

Exceptions

But there are exceptions:

• Sick leave is not paid if the employee was caring for a relative who is already fifteen years old and he is in the hospital.
• Caring for chronic patients during periods of pathology remission.

Payment terms

Payment for sick leave, as a rule, occurs fractionally: in the first days of disability, money is paid at the expense of the FSS, and on the next day, funding comes from the employer. In the event that the basis for issuing a sick leave is caring for a sick relative, including a child, then payment is made entirely at the expense of the FSS.

Terms for payment of sick leave must be strictly observed.

As practice shows, sick leave is often taken to care for a baby. Working women are at risk. Sick leave is taken less often by fathers and grandparents. As part ofprocessing a sick leave, the doctor will not require documents confirming the relationship of a sick baby with a person who draws up a sick leave. The registration procedure in this case occurs directly from the words of an adult.

Maximum illness duration

The maximum duration of illness can be sixty calendar days per year. However, the FSS has developed a list of ailments for which you can take up to ninety calendar days a year. This rule applies to children under the age of seven. In the event that a child falls ill at the age of seven to fifteen years, then the maximum annual duration of his pathology is reduced to forty-five calendar days. If the child is already fifteen years old, then the mother will definitely not be given a sick leave. When a small patient is disabled, the maximum payment terms will be up to one hundred and twenty calendar days.

Paying sick leave after dismissal

After the labor cooperation between the employee and his employer is terminated, the person is still en titled to receive payment for his sick leave. But there are a few caveats:

• The stage of temporary disability must necessarily occur within thirty days after the actual dismissal.
• Former employees should not be re-employed while sick.
• A former worker cannot have the official status of unemployed, that is, he must notqueue up at the Employment Center and receive unemployment benefits as well.
• Only the vacation document that is issued as if for oneself, but not in connection with caring for a baby or another sick relative, will be paid.
• A former employee must present a certificate of incapacity for work within six months after his dismissal. This period can be changed if there are good reasons for that. Then payment will be made not by the employer, but by the territorial body of the insurer.

Payment question

Next comes the question of payment. When transfers are made to an employee on the days of payment of wages, the question arises: what to do with a dismissed person? The rules are exactly the same. The employer undertakes to transfer the benefit to the dismissed person at the same time that the rest of the employees receive an advance payment or wages. In the event that within one month after the submission of the documentation, the dismissed citizen does not receive payment, then this is the reason for drawing up written claims against the employer or for lawsuits.

If the former employee managed to get registered with the Employment Center as unemployed, then he has the right to pay the corresponding sheet. The amount of the temporary disability benefit is the same as the amount of the unemployment benefit. Transfers are made at the expense of the financial resources of the FSS.

Paying a sick leave to a disabled person

Limiting the time a disabled person is on sick leave (no more than fourcontinuously and no more than five months in just a year) is directly related to the fact that a sufficiently long period of time may correspond to a specific insured event, and the doctor will issue disability certificates every fifteen days. That is, the total number of sick leaves with a prolonged illness will be quite large. However, the law does not set limits on their number.

Since the third group of disability is classified as working, and the citizens for whom contributions to the FSS are considered insured, this means that sick leave is also paid to such persons in the general manner.

In the event that an employee, especially a disabled person belonging to the third group, works under a fixed-term employment agreement that was concluded for up to six months, then disability benefits are paid for seventy-five days. A disabled person of this group, along with other employees, has the right to receive sick leave pay within one month after dismissal in the amount of sixty percent of the average daily wage.

Child Care Payment

Sick leave, in connection with caring for a baby, is issued in accordance with the section of the order of the Ministry of He alth and Social Development No. 624. Mothers, fathers, guardians or trustees, as well as any of the relatives, are en titled to receive such a disability document. However, they are not required to live together with the child. The degree of relationship in this case is also absolutely unimportant, the doctor will issue a sick leave to the person who actuallywill take care of a sick child. The main condition is the following: this family member must work and be an insured citizen in the FSS. To apply for a temporary disability certificate and payment due to a child’s illness, you need to contact:

• To the pediatrician at the clinic when outpatient treatment is needed.
• In the event that the therapy is inpatient, then they turn to the attending doctor in the hospital or in the hospital, which is located in the clinic. A document confirming disability is issued against the background of a permanent stay in the hospital with the child.

The doctor opens a sick leave for caring for a baby on the date of the first visit. Retroactive registration is not allowed. A relative who cares for a child must be present with him during the first examination (in a medical institution or as part of a doctor's house call), as well as when extending and closing the sick leave.

During this period, they can pay for the period of outpatient therapy, when the child is treated at home, visits the clinic for procedures and a doctor's appointment. The time spent with the baby in the hospital as part of the inpatient regimen is also paid. The number of calendar days for which the payment for a sick leave for caring for a small patient will be charged directly depends on his age, form of the disease and method of treatment.

Vacation and sick leave due to childcare

In the event that the children get sick when the mother or some othera family member does not need to be released from work, a sick leave certificate for caring for a child, as a rule, is not issued. These periods include the following holidays:

• Providing annual paid leave to an employee.
• Ability not to go to work without pay.
• Due to pregnancy and childbirth.
• While caring for a child up to three years of age, except when working from home or any part-time employment.

It is impossible to extend the vacation due to the illness of the child. This is possible only if the employee falls ill on vacation and goes on sick leave directly. In cases of illness of the baby before the start of the planned vacation, the sick leave will be paid for working days before it starts. When the onset of the illness falls on the period of release and the child does not recover before its completion, the document is drawn up from the day when it was necessary to go to work.

For example, an employee goes on his next vacation from August 1, but it so happened that on July 29 his little son fell ill. The sick leave was opened on July 29 and closed on August 4. The allowance in such a situation will be credited only for three days, namely for: July 30, 29 and 31, since the remaining days of the baby's illness fell on the period of the mother's paid leave.

Who pays for what?

Who pays for sick leave?

Sick leave (aka confirming document of temporary disability), starting from 2013,The Social Security Fund pays, and not the employer, as it was before. True, the provision remains in force that the employer pays benefits for the first three days from its own funds, the next days are at the expense of the FSS.

Earlier, workers brought sick leave to the accounting department, after which employers paid them for the days spent on treatment. Having paid off the employee, the organization reported to the FSS about all the funds that it spent on paying for the vacation document. In turn, the fund reduced the amount of mandatory contributions to the employer by exactly the same amount, which the latter is obliged to pay at the end of each year (2.9% of the employee's salary).

Conclusion

Thus, now employers are partly relieved of the worries with paying sick leave, and the Social Insurance Fund pays employees for the days they spent on treatment. At the same time, the provision of payment for benefits for pregnancy or child care in 2018 occurs in full from the FSS. But you still need to take the sick leave to the accounting department at your place of work.

We looked at how the sick leave is paid. Now you can use this information to calculate sick leave.