In the article, we will consider how sick leave is paid.
This year, the minimum wage is 9489 rubles. This affects the amount of benefits for sick employees. Next, we will tell how much they pay for the sick leave, how it is calculated, and also find out what the rules and features are in its design.
How can I draw up a document?
The form of the disability certificate is approved by order of the Ministry of Health and Social Development. This paper confirms that the employee was absent for a good reason. Based on it, a person is paid temporary disability benefits. Attention is drawn to the fact that not all medical organizations can issue such leaflets. The organization must have a license for medical activity, in particular for the performance of work on the examination of temporary disability. Here are the cases when a sick leave is issued:
- The occurrence of illness or injury in a citizen.
- A disease in a family member who needs care.
- Pregnancy along with the upcoming birth.
- The onset of quarantine.
Next, let's talk about the rules and design features.
How is the document filled
We note several of the following important points that must be taken into account when filling out a sick leave:
- The doctor fills in certain sections related to the procedure for issuing paper. The document is certified by the seal of the medical institution.
- The doctor has the right not to fill out a line called “place of work” (especially if the patient cannot correctly name the name of the institution). The employer can enter the name of the company on his own with a black capillary or fountain pen, making it in block letters. You cannot fill out a certificate of incapacity for work with a ballpoint pen or use a different color ink.
- In the event that the doctor makes a mistake when filling out the form, then he should draw up a duplicate sheet.
- Requirements for the print format of a medical institution are not established. The following text “for sick leave”, “for a document of incapacity for work” may be contained on the seal of the organization’s seal.
- The employer, for its part, must pay attention to whether the form is correctly drawn up by the doctor of the medical organization. This is very important, since the FSS does not reimburse expenses when a certificate of incapacity for work, which was filled with violations of the issuing procedure, is accepted.
- The employer must fill out the sections indicated in paragraphs 64-66.
- Attention is drawn to the fact that the presence on the disability sheet of any technical defects when filling out (for example, getting a seal on the information field along with putting spaces between the initials of the doctor) does not constitute grounds for re-issuing or for refusing to assign and pay benefits. The main thing is that all entries are readable.
So how do you pay sick leave? We turn to the question of considering the calculation procedure.
Calculation Procedure
Disability benefits due to illness or injury are paid to:
- For the first three days directly at the expense of the insured.
- For the rest of the period, starting from the fourth day of disability, from the funds of the Social Insurance Fund.
In other cases, in case of temporary disability (against the background of caring for a sick relative, quarantine, prosthetics, aftercare in a sanatorium), the benefit is paid from the funds of the Social Insurance Fund, starting from the first day of illness. Disability benefits are paid for calendar days, that is, for the entire time for which the corresponding document is issued.
There are exceptions to this rule, for example, benefits due to temporary disability are not prescribed for the period of removal of a person from work in accordance with the law, if no wages are charged for this period. It is calculated depending on the employee's length of service.
How much they pay for a sick leave is interesting to many.
Calculation of average earnings
How to pay sick leave? To calculate the average earnings, all payments are taken, which previously accrued insurance premiums for the previous two calendar years. The allowance is calculated on the basis of the average earnings of the insured citizen, calculated for two years that preceded the period of incapacity for work during the period of activity (service, other work) with another insurer, including.
The daily average earnings for the purpose of calculating benefits in connection with temporary disability is determined by dividing the amount of accrued funds in the calculation period by the number 730.
Thus, in the calculation of temporary disability benefits, there should always be two starting points:
- The estimated time span will always be two full calendar years.
- Earned funds in the billing period should always be divided by 730.
How much do they pay sick leave for a child? We will talk about this below.
The procedure for reimbursing cash benefits from the FSS
It is known that sick leave pays FSS. The list of papers for reimbursement of benefits is available in the order of the Ministry of Health and Social Development, as a rule, these are:
- Providing a written application from the policyholder.
- Calculation in accordance with form 4-FSS for a period that confirms the accrual of expenses for insurance coverage payments.
- Presentation of copies of supporting papers.
- A certificate that is submitted when applying for the allocation of funds for the payment of insurance coverage.
The actions that the employer takes to reimburse benefits from the Social Insurance Fund are, as a rule, the following: the organization should reflect the expenses incurred to pay the benefit for insurance contributions in a new unified calculation. The calculation is submitted to the tax authorities.
Payments and payroll
The length of service for the calculation of sick leave is calculated in full years and months. It should be borne in mind that to calculate the monthly experience is thirty days, and a year is twelve months. This order is established for counting the so-called tails. Full years with months do not translate into days or in reverse.
In the event that an employee has more than eight years of insurance experience, then he will receive a sick leave in the amount of one hundred percent of the average earnings. When a citizen's experience is from five to eight years, then eighty percent, and if he is up to five, then sixty. In cases where the employee goes on sick leave without having worked out half a year, then for calculations they take the value of the all-Russian minimum wage, amounting to 9480 rubles this year.
The sick leave is executed in full accordance with the procedure for issuing documents on disability, which is approved by order of the Ministry of Health and Social Development. This is the main condition for accrual on the sick leave. Next, we consider the question of how paper is paid for disability due to care for the baby.
How much do they pay sick leave for a child?
The sick leave payment in connection with the care of the baby from the first day of the disease is made from the FSS, in contrast to the illness of the employee himself, when the employer pays for the first three days. However, in some situations, not all supervision of a sick baby may be paid, since there is a day limit for a year during which it will be possible to care for the patient.
Many mothers wonder how much they pay sick leave to care for a child?
Over limits
The time for caring for a child above the established limits is not paid on sick leave, but this does not mean that the parent should work, he will just sit with the baby, but for free. The number of calendar days for which payment is paid during a period of similar disability directly depends on several of the following criteria: the age of the small patient, the method of therapy, and the severity of the disease.
The way in which the medical assistance was provided for the child (on an outpatient basis or within the hospital) has an effect on the calculation of the allowance for the sheet as follows:
- In the event that the sick baby was at home, then the first ten days of sick leave are calculated according to general rules. Starting on the eleventh day, the allowance can amount to fifty percent of average daily earnings, regardless of length of service.
- When the baby was treated in a hospital, all days will be paid on the basis of insurance experience.
How to calculate sick leave for child care?
How is sick leave paid in this case? The calculation is carried out directly on the average daily earnings of the employee. It is determined by the same rules as in the calculation of any allowance due to disability. The general rules for determining average daily earnings are as follows:
- All payments with deductions for the previous two years of work are taken into account. In 2018, this is, first of all, incomes for 2017 and 2016. A woman who was on maternity leave during this period has the right to replace it with an earlier one if this helps to increase the amount of the sick leave allowance.
- The amount of payment for calculating benefits does not exceed 718 thousand rubles in 2016. And in 2017, it is not more than 755 thousand.
- Average daily earnings are calculated by the formula: SDZ (average daily earnings) = payments for the previous two years divided by 730. In this case, 730 expresses the number of calendar days.
When to pay personal income tax from sick leave?
Is PIT taxable?
Cash payments due to temporary disability are excluded from the list of tax-free state benefits established by current legislation. That is, from the entire amount of the sick pay, they withhold personal income tax directly as part of its payment to the employee. And tax should be transferred to the budget no later than the last day of the month in which the employee was paid disability benefits. Next, find out how many sick leave sheets can be paid to an employee per year.
Do they always pay sick leave?
How many sick leave pay per year?
The number of sick leave per year, as a rule, is not limited. Only the number of sick days for which the employee is paid is limited. The citizen himself will be able to afford to be sick no more than thirty calendar days annually.
In the event that a person is sick longer, then only a medical special commission can extend the term of a hospital document. The extension period will be another thirty calendar days. Amid the occurrence of severe cases, the period of incapacity for work can increase to four months, but in this situation the issue of assigning a citizen a disability may already be raised. Therefore, an employee can take sick leave as much as necessary. It can be thirty sick days one day or two sick days lasting fifteen days.
Thus, the accountant is responsible for calculating the disability certificate. He must complete this task within ten days after the employee brings him the legally issued sick leave certificate. An employee will be able to receive payment on it on the days of the next payment of earnings.
We examined how to pay sick leave.