How sick leave is paid: features, requirements and calculation

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

A sick leave certificate is a document that is issued to a sick person. On its basis, the accounting department pays the employee temporary disability benefits. However, there are many nuances associated with the accrual and calculation of sick leave, which are difficult to figure out on your own. Legislative acts and practical examples can come to the rescue. Then the answer to the question of how sick leave is paid will be received quickly and in full.

What are there?

Disability cases can be classified into several groups:

• Illness of an employee not related to production. This includes domestic injuries, acute respiratory infections and acute respiratory viral infections, and so on.
• Caring for sick family members, such as a sick child or adult.
• Injuries received at work. Occupational diseases can also be included here.
• Sick leave for maternity benefits.

Below will be described in detail, with examples of how sick leave is paid in each case.

Who pays and how much?

It's no secret that not only the employer, but also the Social Insurance Fund, abbreviated FSS, is responsible for paying sick leave benefits. However, payments are not made in a 50/50 ratio. That is, according to the current legislation, the employer pays only the first three days of illness, and already the FSS all the rest. But even here there are exceptions.

For example, how is sick leave paid for child care? Payments on it are made only by the Social Insurance Fund, from the first to the last day. The same with maternity leave, as well as with diseases received at work (both with injuries and with professional ones).

What does payment depend on?

How is sick leave paid? Payment directly consists of several factors:

• employee length of service;
• the amount of wages for the billing period;
• number of days of disability.

It is these three indicators that directly affect the amount of the payment. Moreover, first the daily rate is calculated, which is obtained thanks to the first two indicators. And the amount of payment by the employer or the FSS is determined using the third indicator.

Experience. Payout amounts

Much depends directly on the length of service. Is a sick leave paid if the employee just went to work and did not have a job before? Yes. But in a much smaller size.

Employees who have insurance experiencefrom eight years and more, can count on one hundred percent payment of benefits. Those who have experience from five to eight years - 80 percent of the average earnings. People with experience under five years can only count on sixty percent.

How many sick days are paid?

Many believe that you can not be sick for a long time, because all the days will not be paid. However, this opinion is erroneous. Yes, there are some limits, but they mainly concern sick family members.

It is also worth noting how much sick leave is paid per year. If the employee does not have a disability, then there are no limits. However, in general cases, after four months of illness, an employee may be sent for a special examination, which will decide whether he is en titled to a disability.

If an employee has a disability, no matter which group, then there are limits for him, for example, no more than five months of illness in a calendar year. Or no more than four consecutive months of absence. Moreover, these limits do not overlap.

Thus, if an employee with a disability is ill for four months due to one case of incapacity for work, then this benefit will not be paid more this year.

It is also worth noting that in any case he will have to provide disability certificates to his workplace. This is due to the fact that this document confirms a good reason for absence from the workplace.

Thus, it becomes clear how many sick days are paid. If the employee does not have a disability and is illhimself, and does not care for someone, then he will be paid all the days of illness.

What should be on sick leave?

To pay sick leave benefits, you must submit this document to the accounting department. It should be noted right away that corrections, attritions, errors are not allowed in it. It can be filled with a black helium pen or have printed text. Without fail, this disability certificate must contain information about the employee, namely the date of birth, gender, last name, first name and patronymic. Also the name of the enterprise, whether the employee works part-time in this institution or not.

The next block of information contains data on the stay in the hospital, the code of the disease, the data of the relatives who are cared for, if we are talking about this type of benefit. There are also notes from the relevant authorities if documents for disability were considered.

There is a block with the dates of the disease in the document. Each line is certified by a doctor, his signature, profession and last name. If the employee is sick for more than fifteen days, then each period is also certified by the chairman of the medical commission.

At the end, they indicate whether a particular disability sheet is closed or whether there will be a continuation to it.

How sick leave is paid: general illness or domestic injury

When an employee brings his disability certificate to the accounting department, accountants begin to calculate it. To pay benefits, you need to know what is taken into accounttwo previous calendar years. That is, if an employee fell ill in 2018, his salary for 2016 and 2017 is taken into account. The amount received is divided by 730 days. Thus, the daily payment is calculated. It is multiplied by the number of calendar days of illness. That is, you can safely answer how sick leave is paid on holidays. Exactly the same as in the workers. It does not take into account whether a person would work or not. It is also worth multiplying the indicators by the percentage that is due to employees with a certain length of service. Receive the payout amount. Thirteen percent tax will be deducted from it in the future.

This calculation is typical for a sick leave with a disease code 01 or 02, that is, a general illness or a domestic injury. For the rest, the calculation is obtained in the same way, but with different amendments.

Specific calculation example

An employee of the enterprise, with a total experience of six years, brought a certificate of incapacity for work for ten calendar days. His salary for 2016 was 15,000 rubles per month. In 2017, he received 20,000 monthly.

Total for 2016 and 2017, his salary for calculating sick leave amounted to 420,000 rubles. It is divided into 730 days, that is, the daily earnings are 575 rubles 34 kopecks.

However, it is worth noting that he has less than eight years of experience, which means that he is en titled to payment of only 80 percent, namely 460 rubles 27 kopecks. How sick leave is paid on holidays was presented above. But in this caseget weekends. It is also worth paying for them. That is, for the entire period of incapacity for work, the employee was accrued 4602 rubles 70 kopecks.

Paying sick leave to care for a family member

Most often take sick leave for child care. He is paid in the same way as for himself. That is, wages for the previous two years are taken, divided by 730 days. Then multiplied by the number of days of disability.

But there are some nuances here. In this case, not only the length of service of the employee is taken into account, but also the number of days on the disability sheet. How many sick days are paid per year?

Ten calendar days are paid in full, depending on the length of service. And the rest - in the amount of fifty percent, regardless of how many records the employee has in his labor and how long he has been working. Is sick leave paid to other relatives, except for the father and mother? Yes. Any relative can provide care. However, it is worth noting that an outsider cannot do this. So, a cohabitant is not en titled to sick leave to care for the child of a cohabitant. But being legally married, without even adopting him, he can take disability certificates.

Typical calculation example

How are sick days paid in case of sick leave with the code "09" - "care for a sick family member"? It's better to look at an example. For example, an employee has nine years of experience and brought sick leave to care for a three-year-old child for twelve days.

Wages for the previous two years amounted to 550,000 rubles. Then the average daily is 753 rubles 42 kopecks. But here you need to take into account the length of service and the duration of the period of disability. How much sick leave is paid in this case? Ten days - in full, but two - in the amount of fifty percent. That is, 376 rubles 71 kopecks.

In the case of sick leave to care for a child, there are limitations. For example, no more than sixty days are paid per year if the child is under seven years old. When caring for a child from seven to fifteen - 45 days a year. The rest of the period is recorded as administrative leave.

Maternity allowance. Interesting Facts

Maternity allowance is paid for 140 calendar days, that is, 70 days before birth and the same amount after. In some cases, for example, with difficult childbirth, another sick leave sheet is added for sixteen days. Also, those who are expecting twins are immediately provided with a sick leave for 196 days.

It is noteworthy that when calculating sick leave with the code "05", you can exclude periods of incapacity for work. That is, if the employee had sick leave in the previous two years, they are excluded, that is, the amount of average earnings increases.

There is also a law that girls who go from maternity leave to maternity leave are en titled to replace years with previous ones if this increases the amount of benefits.

Sick leave is a sheetdisability, which is issued to the employee for submission to the accounting department. On its basis, temporary disability benefits are calculated and paid. It is worth knowing how it is calculated and for what days. For example, a sick leave that falls on holidays and weekends is paid in full, that is, for each calendar day. For payment, the billing period is taken in the previous two calendar years. In this case, only payments for which insurance premiums are calculated are taken into account. Each type of disability has its own payment nuances. A lot depends on experience. Therefore, it makes sense to carefully check the correctness of the calculation and payment of disability benefits.