On the importance of the ability to correctly calculate sick leave

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

Oddly enough, but the work of an accountant can also be called seasonal to some extent. In the summer, people tend to take a vacation and soak up the sun at least a little carefree. The accountant must make a calculation and prepare documents in advance for issuing vacation pay. And in winter, employees begin to fall ill, increasing the amount of work that needs to be done by the "accountant" (you need to check the sick leave certificates provided and prepare a sick leave calculation for payment). For a good specialist, this will not be difficult. Those who only comprehend the heights of accounting should clearly understand the sequence of actions.

Before you start calculating sick leave, you must do the following:

1. Make sure it matches the approved form and is filled out properly. After all, the social insurance fund allocates funds to pay for disability certificates, and it will not allow gross violations (if they occur, the company will have to compensate for the costs from its own funds). An incorrect calculation of the sick leave will become a "minus" for the accountant in the eyes of the employer.
2. Ifthe document is in order, it is worth paying attention to whether there are reasons for reducing the amount of benefits due to the employee (they are clearly stipulated in article 8 of Law No. 255 of 2006).
3. It is necessary to find out in what amount the company plans to compensate the employee for temporary disability. As you know, no one limits the maximum limit. The head of the enterprise may give an order to increase the total amount at the expense of the company's own funds. True, you will have to pay additional contributions for medical, social and pension insurance.

Is everything clear? Now you can be taken directly for the calculation of the sick leave.

Starting the calculation, you must take into account that only working days are paid. Weekends and holidays are not subject to payment! The calculation of sick leave payment is not difficult, but it must be done correctly and on time (so as not to create problems for the company). One wrong and not timely calculated sick leave can lead to the most undesirable consequences. Social insurance and the tax inspectorate constantly conduct scheduled inspections aimed at identifying such cases. A payroll accountant must have a good command of the calculation methodology and be able to put into practice all laws and regulations adopted by the government on this issue.

Also, for the calculation, you will definitely need the average earnings of an employee for the previous two years.

Performing the calculationaverage earnings for sick leave, you need to take into account all bonuses of an industrial and non-productive nature, as well as district coefficients (if any). The state has set a maximum level of average earnings, which must be adhered to. From year to year, this level is constantly increasing (in 2012 it amounted to 512 thousand rubles).

Now only mechanical calculations remain. We take the amounts earned by a citizen over the past two years, add them up, and then divide by the number of days (calendar). We get average earnings in one day. It should be no more than the average daily wage in the country. If a person works at the enterprise recently, then he can submit a certificate of income from a previous job. Then you need to take into account the insurance experience of the employee. The law establishes that 100% payment is made to citizens who have been insured for at least 8 years. If the insurance period is in the range of 5 to 8 years, then 80% of the amount due is paid. Workers insured for less than 5 years can only claim 60% of the pay. Well, those who have a minimum length of service (6 months or less) or a salary below the established minimum wage (SMIC) can only count on the amount within this same minimum wage. When everything is clear with interest, it remains only to multiply the average earnings per day by the number of sick days. The calculation can be considered completed!