With the onset of cold weather, people are often exposed to aggressive environmental factors. A similar effect provokes the development of colds. In this regard, one of the most discussed topics among accountants is how sick leave certificates are calculated. Indeed, the well-being of the employee depends on the literacy of the specialist in this matter, on the one hand, and on the other, the reputation of the company.
Some innovations should be considered.
Every self-respecting personnel officer should be aware of the latest changes in the current legislation. In large cities, seminars are periodically arranged at which accountants are introduced to the slightest changes. On how sick leave of 2013 is calculated, it is worth stopping in more detail. The fact is that from the beginning of the specified year amendments to the law were introduced, according to which payment is made on the basis of the relevant certificate, moreover, directly in the social insurance departments. The latter are responsible for issuing funds directly to the recipient. Thus, the authorities provided double control over the accuracy of the accrued amount and the correctness of the paperwork of the company. Answering the question of how sick leave is calculated, first of all I would like to note the need to verify the authenticity of the document. An accountant or personnel officer should protect himself from saving documents received illegally. It is enough to check the literacy of filling in the basic details, the presence of a wet seal and clearly set deadlines. The social insurance department periodically carries out on-site inspections by visiting specific hospitals and clinics. But such a procedure is carried out extremely rarely and only in special cases.
How is sick leave calculated ? Basic rules
Relatively recently, the unified form of sick leave was updated , and the rules for filling out these sheets were also approved. So, now the basis of calculations is the average monthly salary of a particular employee for two years of work. It is worth noting that military service is part of the work experience. From the amount received over two years, you need to find the average by dividing our result by 730 days. In addition, the law explains how hospital benefits are calculated for workers with varying lengths of service. For example, if the work experience is small (up to five years), then 60% of the average earnings for a period of two years are charged. Accordingly, an experience of five to eight years guarantees 80% of the average salary, and experience in excess of eight years requires you to pay sick leave in the amount of one hundred percent salary.
How are sick leave calculated? Do not forget about the timing
The maximum period during which an employee has the right to be absent due to incapacity for work shall not exceed 15 days. Further stay in medical institutions is based on the conclusion of a commission organized by the head physician. However, if the total period of stay on sick leave exceeds 4 months per year, a medical examination is required. After receiving the certificate, it must be provided to the accountant of the enterprise within six months, otherwise payments will not be charged. In some cases, the social insurance department independently pays benefits, but only after considering the reason.