The sick leave allowance this year is paid for the first three days at the expense of the enterprise, and from the 4th day payment is made at the expense of the FSS of the Russian Federation. A sick leave certificate is paid for all places of work of the employee, or for one place of work, taking into account payment from all other places. From the first day of sick leave, payment is made at the expense of the FSS in the case of caring for a sick child, another family member, in case of quarantine, the need for aftercare in a sanatorium after inpatient treatment, for prosthetics for medical reasons in a hospital.
The billing period for sick leave accrual is taken for the previous two calendar years.
It is important for an accountant to know how to correctly calculate the sick leave, what should be taken as a basis when calculating the average daily earnings. To do this, consider all the amounts accrued to the employee over the past two years, before the occurrence of the insured event, from which insurance contributions were made to the FSS from all insurers. Therefore, when changing jobs, accounting has the right to require a certificate from the previous place of your work. The sum of all charges is divided into 730 days and you get the average daily earnings, which is multiplied by a coefficient, and then by the number of calendar days in the sick leave. But there is a limit on the amount for the year so that it does not exceed 415,000 rubles.
An accountant needs to know how to calculate sick leave, depending on the length of insurance payments. Moreover, the conversion factor depends on the length of service. If insurance payments were made for 8 years or more, then the benefit is paid - 100%. In the case when the length of insurance payments is from 5 to 8 years, 80%. If the insurance period is from 6 months to 5 years, then only 60% is paid. If your insurance period is less than six months, then the minimum wage for the full calendar month is taken into account.
Since 2011, temporary disability benefits have been paid to dismissed employees within 30 days from the date of termination of the employment contract, regardless of the length of service in the amount of 60%.
It should be remembered that it is necessary not only to know how to calculate sick leave, but also that assignment of sick leave payment is possible only within six months from the date of restoration of disability.
But how to calculate sick leave if an employee has not had an income in the past two years, was on maternity leave, or has his average income been lower than the minimum wage? In these cases, it is necessary to take into account the minimum wage on the day of the onset of disability, established by federal law. In the case when an employee works part-time or part-time, the average earnings are calculated in proportion to the hours worked.
The average daily earnings in such cases is calculated as follows. Minimum wage (4330 rubles) * 24 months: 730 days = 142.36 rubles. Then 142.36 rubles are multiplied by the number of calendar days on the sick leave. If necessary, apply the district coefficient or the coefficient of part-time work.
How to calculate sick leave for child care? In inpatient treatment of a child, the calculation is made depending on the length of service. And with outpatient treatment for the first 10 days I pay, depending on the guard, and from 11 days they take only 50% of the average earnings.
In 2011, if the disease occurred during the downtime of the enterprise, the sick leave is not paid. If disability occurs before the period of inactivity and continues, then payment is made on a common basis in the case of salary.
Knowledge of how to calculate sick leave will be useful to every person. It is important to remember the dates for calculating disability benefits in order to avoid misunderstandings and disputes with the accounting department of the enterprise. Timely bring references from the previous place of work if necessary. Indeed, in its absence, the accountant has the right to make calculations based on the minimum wage, which will significantly reduce the amount of payment.