Sick leave - how it is calculated Seniority for sick leave. Sick leave

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

If an employee of the company went on sick leave, then the accounting department faces a natural question of how it will need to be paid. Of course, for experienced professionals who follow all changes in legislation, this is not a problem. But for young accountants, it is important to find out all the nuances in order to know what to look for when sick leave is issued. How compensation for the period of incapacity for work is calculated - this also needs to be clarified in advance.

Who is eligible for sick leave

Each officially employed employee has the right to social guarantees in case of temporary disability. This is promised by Article 39 of the Russian Constitution. The Social Insurance Fund is engaged in financial compensation of sick leaves. Moreover, it is this organization that checks the correctness of the calculation of the amounts of assistance, monitors the implementation of legislative acts by organizations and works in the interests of the final recipients of socialguarantees.

In order to receive the payment required by law, the employee must provide the employer with a sick leave. It is this document that confirms the fact of the disease. All necessary accruals and calculations are performed by the employer's accounting department, and the fund only pays the declared amounts and checks them. By the way, every organization that employs employees is required to register as an insurer.

Rules for filling out disability sheets

In order for the FSS to pay sick leave, it should not contain any errors. The employees of the clinics are engaged in filling out these documents, but it is desirable that the sick person independently checks the correctness of the data in the disability certificate issued to him. If errors are found, he will be provided with a duplicate, because blots and corrections in this document are unacceptable. The accountant involved in the accrual of employee benefits should also check the correctness of the filling.

The most common errors are in the patient's full name, date of birth. Also, he alth workers often make mistakes when filling in the numbers of the beginning and end of the sick leave. If the patient has 2 sheets of disability or more that go in a row, then only one number can match in them. For example, in one clinic, a person closed a sick leave, and in another opened it on the same day. In certain cases, the position of a doctor is also important. A sick leave issued in connection with pregnancy and childbirth is issued only by an obstetrician-gynecologist. If another position is indicated in this document, then itsneeds to be replaced.

But inaccuracies in the name of the organization should not cause concern. The FSS determines the insured based on his individual number, which is indicated by the company itself.

Who pays sick leave

A couple of years ago, all sick leave was paid directly by the employer. Only after that did he report on the funds spent to the Social Insurance Fund, which compensated his expenses. At the same time, he did not return the funds to the company or individual employer, but credited them against future contributions to the Social Insurance Fund.

This order has now been changed. The employer no longer pays for the disability certificate provided, he is only obliged to carry out all the necessary calculations. And the FSS is already involved in transferring the funds due to the employee.

Calculation of average earnings

It must be remembered that since January 1, 2012, the procedure for determining this amount has changed significantly. So, at present, the base calculation period is not 12, but 24 calendar months, or 730 days. After the employee of the company recovers, he must bring sick leave. How the payment due to him is calculated, the employee does not need to know at all. From this moment, the work of accounting begins. First of all, in order to determine how much social benefits an employee is en titled to, it is necessary to calculate his average daily earnings.

Calculation of the average for sick leave is determined as follows. All accrued income of the employee forThe last two years are divided into 730 days. At the same time, the amount includes absolutely all payments, bonuses, remuneration, for which contributions to the Social Insurance Fund were accrued.

How sick pay amounts are determined

In addition to the fact that the accounting department must correctly determine the average daily earnings of an employee, it must also remember what percentage of the established amount is supposed to be paid on sick leave. The amount of social guarantees depends directly on the length of service of the employee.

For persons with insurance experience:

• not exceeded 5 years, paid 60% of income received;
• is from 5 to 8 years - 80%;
• over 8 years - 100%.

It is important to remember that it is not continuous, but the total time of the employee's work at all places of employment where contributions to the Social Insurance Fund were made.

Calculation for previously unemployed persons

One of the most common problems accountants face is calculating benefit amounts for employees who have been with the organization for less than two years. In order to accrue the prescribed disability compensation, the accounting department will need a certificate from the last place of work for two calendar years. If the employee does not provide it, then the calculation is based on the minimum wage for the period when he was not registered with the employment service. You should also be aware that unemployment benefits are not taken into account when determining the amountaverage daily earnings.

The amount of disability compensation is determined based on the minimum wage, subject to one of the following conditions:

• employee has no insurance accruals for the last 24 months;
• employee's insurance period of less than 6 months;
• Monthly earnings below the minimum wage.

Payout changes

When receiving a sick leave from an employee, the accounting department must not only know how to correctly calculate all the social compensation payable, but also remember that their amount per month cannot exceed the established limit. In 2013, the maximum amount was 58,970, in 2014 - 61,920, in 2015 it will be 65,020 rubles.

It is clear that the levels of these payments can only affect the highest paid employees who already have a fairly long insurance record. Most companies with an average wage will not be affected by these contribution caps.

Also, the changes will affect the following categories of employees:

• who was injured at the workplace due to their own fault, violated labor discipline, was in a state of intoxication (it doesn’t matter if it was narcotic or alcoholic);
• who did not pass a medical examination in a timely manner without a good reason;
• who did not comply with the established hospital regime.

In this case, the accountant must know how such sick leave is calculated correctly, how it is calculated. Indeed, for established cases, the calculation is based on the minimum wage.

Calculation features

Starting from 2013, the basis for calculating the due payments is the last two calendar years. In most cases, the period that precedes the insured event is taken. However, there are situations when an employee has the right to choose the period that will be the basis for calculations. So, such an opportunity is provided to those who in one or both of the last years were on leave, which was provided in connection with pregnancy and childbirth or caring for a baby.

If an employee has one of the described cases, then do not be afraid to take sick leave. Any accountant must know how the amount of insurance compensation is calculated in this case. The period can be selected:

• 30 calendar days;
• 731 or 732 calendar days if the employee has chosen one or two leap years as the calculation base.

However, such a replacement is possible only at the request of the employee and subject to the condition that this will lead to an increase in compensation payments.

Calculation of benefits during pregnancy and childbirth

If a sick leave is provided by a future mother, the employer calculates the amount of insurance payments due to her. As in other situations, the base for this is two calendar years. At the same time, the person involved in the accruals must take into account what was the maximum base for accruing insurance premiums in each of the periods.

Calculation and procedure for payment of the specified allowancehave their own characteristics. When determining the amount of average daily earnings, the total amount of income received is divided by 730 calendar days. And when calculating the amount of benefits paid in connection with the upcoming birth, the following are removed from the period:

• days of temporary disability;
• time at which the employee was released from work with the preservation of her wages, if she did not accrue insurance premiums at the specified time;
• maternity or parental leave.

If a woman voluntarily entered the compulsory social insurance program, then in this case, the average daily earnings are determined based on the minimum wage established on the day of the insured event. It is simply divided by the number of days in each month that the sick leave falls on.

Work injuries

If an employee was injured at the workplace, then in this case there will be specific features of calculating the required insurance payments. So, if the injury did not occur due to a violation of labor discipline by the employee himself, then the benefit will be paid in the amount of 100% of earnings.

True, it is important to take into account all the norms of Law No. 36-FZ, adopted on April 05, 2013. It is this document that establishes the maximum amount of possible insurance payments in case of temporary disability of an employee due to an accident at the enterprise. For a full calendar month, they cannot exceed four times the maximum amount of the monthly compensation.payments.

For example, in 2014, an injured employee can be paid no more than 247,680 rubles (61,920 x 4 months).