The calculation of the sick leave of an employee is the direct responsibility of the accountant of the organization. However, knowledge of the features and methods of calculating benefits allows the employee to correctly assess the amount of compensation that is due to him and answer the question, how to calculate the sick leave? The standard algorithm for calculating payments this year remained the same, but certain adjustments to the legislation were nevertheless introduced.
Sick leave: concept, basis for obtaining
A sick leave certificate or a form of temporary disability is a document of a standard prescribed by the state, issued to a specific person by employees of a medical institution. This type of paper is the rationale for missing work. How to calculate the sick leave , to compile it, and what are the reasons for its design are significant?
According to current standards, the basis for the design of this form are:
- employee illness or injury;
- a relative’s illness requiring constant care;
- the occurrence of a threat during pregnancy, approaching the birth of a child;
- quarantine mode;
- the passage of a treatment worker in a sanatorium;
- carrying out the prosthetics procedure.
Filling in the forms occurs only after examination of the patients by the attending physician, who is obliged to draw a conclusion about the need for a sick leave.
Disability Form Rules
A certificate of incapacity for work is issued by a doctor, but the manager’s duties include checking the document for authenticity and the presence of inaccuracies or errors in the form. An incorrectly filled out sheet is often a reason for the FSS to refuse to compensate payments. The most common reasons for returning paper are incorrectly written personal data, deadlines.
The hospital is divided into three parts: front, back and spine. According to the rules, only one half is filled in the hospital and the spine, which is a tear-off element of the form. He with the signature of the patient remains in storage with the doctor.
On the front side, the name, surname, patronymic of the patient, age, gender, name of the institution where the document is required are fully indicated. Below is the date of discharge, initials, name of the doctor and the number of the medical card. Underlining indicates the primacy of the form. Particularly important is the number and series on the form, as for one insured event, possibly several sick days. Each of them will be considered separately, depending on the reasons and time period.
Specific nuances when applying for a sick leave
How to calculate sick leave? First you need to fill it out correctly, but even when filling out the form by a medical professional, there may be some controversial issues that need to be considered by the patient:
- the doctor has the right not to enter the name of the organization, this line should be filled in by the head himself (with black gel paste);
- only two corrections are allowed by the doctor (indicating the registry “corrected faith” and signature);
- without fail, the form must have the seal of a medical institution (the law does not stipulate certain requirements for it);
- various technical oversights, including printing on a text form, blots, extra punctuation marks, filling out with an unequal font, are not a reason for refusing to accept help, provided that it can be read.
When the document is not subject to correction, a duplicate is drawn up. The previous form is considered invalid and is destroyed. The patient receives another correctly filled out sheet.
It is possible that the employer makes a mistake in the certificate when indicating the name of the company. This problem is solved in the same way as in the case of other corrections - the wrong one is crossed out, and on the reverse side the correct option is indicated with the note, signature and seal of the institution.
Given this specificity, you can correctly answer the question, how to calculate the sick leave?
List of documents for compensation
How to calculate the sick leave, what documents are needed for this? An employee who has closed the sick leave and has started his direct duties at work has the right to rely on compensation for the period of incapacity for work prescribed by law. Payments to the employee must be paid in the statutory period. It must be remembered that this type of income, like wages, is taxed.
Starting this year, all insurance payments become the prerogative of the Federal Tax Service. The list of required documents for obtaining sick leave benefits from the Social Insurance Fund has been slightly changed. According to the new rules, it is necessary to provide the following papers:
- Application for subsidizing insurance claims.
- Reference calculation provided at the time of applying for compensation.
- Decoding of expenses.
The allowance due to disability due to injury or illness the first three days is paid at the expense of the head of the enterprise. Other days, starting from the fourth, are financed from the reserve of the Social Insurance Fund (FSS), all other insured events must be compensated from the FSS. Payments are made for the entire period of validity of the certificate.
The term "length of service"
Often, even accountants experience certain difficulties in performing calculations. According to changes in legislation, when issuing a certificate of incapacity for work, it is necessary to calculate not only the average daily earnings of the employee, but also the insurance experience.
To calculate the sick leave payment, you need to know what the compensation amount is made of. The term “length of service” means the total length of a citizen’s working period during which funds were transferred to the Pension Fund of the Russian Federation, as well as the time when these contributions were not made.
So how to calculate the length of service for sick leave? Two time periods are taken for sick leave calculations: the insurance period and the non-insurance period.
The first refers to the entire time that a citizen officially worked in the Russian Federation and deductions came to the PF. In addition, the following are considered as insurance moments:
- service in the Armed Forces of the Russian Federation, as well as other service equivalent to it;
- supervision of a person with a disability of the 1st group;
- substantiated unemployment (up to 5 years) in connection with living in a closed territory with a military spouse;
- temporary disability;
- the decree period (first one and a half years), no more than six years for all labor activity;
- caring for elderly people who are 80 years of age or older;
- care for a minor who is disabled;
- Stay abroad with a spouse - an employee of the Russian Consulate.
The second non-insurance event is taken into account if insurance time follows or follows it.
The principles of calculating the length of service for sick leave
How to calculate the length of service for sick leave? According to Law No. 255 - FZ, for the payment of benefits under the form of incapacity for work, accounting for two periods is possible:
- partial (one month);
- full (365 days).
When making calculations, you need to consider every day. It is necessary to consider from the very beginning of labor activity until the moment when the sick leave is executed. How to calculate work experience ? You need to know the answer to this question, because the size of charges is directly proportional to the hours worked for all time:
- when the working experience is less than six months, the calculations are made on the basis of the minimum wage;
- with seniority up to five years, 60% of the average salary is charged;
- with 5-8 years of service, accruals account for 80% of the average salary;
- when the length of service is from 8 years, compensation will be 100% of the average wage.
Calculation Example:
“Citizen Fedorov E. A. was hired on September 10, 2002, and went on sick leave on February 15, 2016. We calculate the length of service for a disability certificate:
- We calculate the exact number of days - 20 days of September + 15 days of February, it turns out 35 days or a month and 5 days.
- We calculate the number of months and years - three months (in 2002) + 12 years (from 2003 to 2015) + one month of 2016. The insurance period will be 12 years 5 months 5 days. Sick pay will be charged at 100% of the average salary. ”
However, there are exceptions to the benefit accrual procedure. In some circumstances, the insurance period is not calculated, and payments are made at the rate of 100% of the average wage. Such an approach is possible if an employee receives injuries at work, pregnancy and subsequent childbirth (provided that the work experience in the organization is from 1 year and five months).
Benefit calculation innovations
How to calculate the amount of sick leave? It is worth considering the possibility of amendments to the law. In January, changes affected the billing period. For 2016, up to 718,000 rubles are taken into account, for 2017 - no more than 755,000 rubles. The largest average earnings per day can be - 2017.81 rubles, the minimum - 311.97 rubles.
At the beginning of 2018, the minimum wage was set at 9,489 rubles. Compared to last year, sick leave payments increased.
According to the law, after the employee presents all the necessary documents, including a certificate from a medical institution, he is required to appoint and pay for the entire period of incapacity for work. In case of appeal after 6 months, payments cannot be made.
Therefore, answering the question of how to calculate the number of sick leave days, it is worth considering the nuances and innovations.
General procedure for calculating payments
How to calculate sick leave payments? Initially, the total amount of employee earnings for 2 years is calculated. This amount cannot exceed the limit established by law (718,000 rubles + 755,000 rubles = 1,473,000 rubles). Then the average amount of earnings per day is determined. To do this, the total amount earned by a citizen in 24 months must be divided by 730 days. The resulting amount must be multiplied by a percentage that depends on the length of service of the employee (minimum wage, 60%, 80%, 100%). Now the result is multiplied by the number of days that are indicated in the certificate (for this you need to know how to calculate the days of sick leave).
Example: “Employee A. Ivanov, after a short illness (9 days), provided the accounting department with a certificate. The actual income of the employee for 2016 is 400,000 rubles, for 2017 - 480,000 rubles. Total length of service is six years.
We make calculations.
Earnings for 2 years - 880,000 rubles. divide by 730 days and multiply the result by 80% (according to Article 255 of the Federal Law). As a result, we get 964.38 rubles.
The employee brought the certificate in 9 days, so the amount of 964.38 is multiplied by 9. Thus, the payment of benefits will be 8679.42 rubles. "
When the total amount of earnings for 24 months exceeds the limit established by law, the allowance is calculated based on the maximum possible indicator.
Calculation of benefits based on the minimum wage
This method of calculation is used in several cases:
- in the absence of wages in the period established for settlements;
- in the presence of an average salary less than that prescribed in the minimum wage;
- with an average wage equal to the minimum wage;
- with work experience less than six months.
There is a rule according to which minimum compensation is determined taking into account the regional coefficient (not in all regions of the Russian Federation).
Example: “Worker A. Pavlov worked in the organization for one month and went on sick leave. The total length of service of a citizen is 4 years 3 months. Before employment in this organization, he had not worked anywhere for more than 2 years. An employee brought a certificate from a medical institution in 5 days.
Payments will be calculated based on the minimum wage. The minimum average income (9489 rubles) is multiplied by 24 months and divided by 730 days (the number for 2 years). It turns out 311.97 rubles. We calculate compensation: 311.97 rubles. we multiply by 5 (days according to the inquiry) and we multiply by 60% (indicator on the experience). The amount received will be 936.91 rubles.
Pregnancy sick leave calculation algorithm
How to calculate the sick leave for pregnancy? According to the law, the period of sick leave during pregnancy is accrued in the amount of 100% of the average earnings for the current and previous year. These payments are made from the Social Insurance Fund. A certificate of disability during pregnancy is issued by the doctor at the 30th week. The doctor also calculates the possible duration of maternity leave.
In the normal course of pregnancy, the period is 140 days, in the course of pregnancy with complications - 156 days, when two or more babies are born - 194 days.
The list of necessary data for hospital calculations includes the following:
- summarized earnings for the last two years;
- the number of days in 24 months (an average of 731 is taken);
- the duration of other sick days for the calculated period;
- length of maternity leave.
In the presence of these indicators, it is very simple to calculate the maternity leave certificate:
- From the total number of days (731), all previous sick leave days, as well as other available work omissions, are deducted. Remained actually worked days.
- The total amount of earnings for 2 years must be divided by the number received (paragraph 1). The result is an average one-day earnings.
- The average amount of payments per day is multiplied by the number of days established within the framework of the sick-list (for example, 140). The final indicator is calculated as hospital maternity benefits.
When the calculated amount is less than the regulated minimum wage, or the woman has not reached the minimum length of service (6 months), payments are calculated based on the minimum salary.