A disability certificate is a document that is issued to a sick person. Based on this, the accounting department pays temporary disability benefits to the employee. However, with the accrual and calculation of sick leave, there are many nuances that are difficult to figure out on your own. Legislation and practical examples can come to the rescue. Then the answer to the question of how sick leave is paid will be received quickly and in full.
Which are there?
Disability cases can be classified into several groups:
- Worker disease not related to production. This may include household injuries, ARI and ARVI, and so on.
- Care for sick family members, such as a sick child or an adult.
- Industrial injuries. This can also include occupational diseases.
- Sick leave for which maternity benefits are due.
Below will be described in detail, with examples of how sick leave is paid in each case.
Who pays how much?
It is no secret that not only the employer, but also the Social Insurance Fund, in abbreviated form of the Social Insurance Fund, are engaged in disability benefit payments. However, payments are not made in the ratio of 50/50. That is, according to the current legislation, the employer pays only the first three days of the illness, and already the FSS all the rest. But here there are some exceptions.
For example, how is sick leave paid for childcare? Payments on it are made only by the Social Insurance Fund, from the first to the last day. The same is with maternity leave, as well as with diseases obtained at work (both with injuries and with professional ones).
What does payment depend on?
How is sick leave paid? Payment directly consists of several factors:
- employee experience;
- the amount of wages for the billing period;
- number of days of incapacity for work.
It is these three indicators that directly affect the amount of payment. Moreover, the daily is calculated first, which is obtained thanks to the first two indicators. And the amount of payment by the employer or the Social Insurance Fund is determined using the third indicator.
Experience. Payout Amounts
Much depends directly on the length of service. Is a sick leave paid, if the employee just went to work, previously had no labor? Yes. But in a much smaller size.
Employees with an insurance experience of eight years or more can count on the full payment of benefits. Those with five to eight years of experience account for 80 percent of average earnings. People with experience up to five years can count on only sixty percent.
How many sick days are paid?
Many believe that you can’t be sick for a long time, because all days will not be paid. However, this opinion is erroneous. Yes, there are some limits, but they relate mainly to sick leave to care for sick family members.
It is also worth noting how much sick leave is paid per year. If an employee does not have a disability, then there are no limits. However, in general cases, after four months of illness, an employee can be sent for a special examination, which will decide whether he is entitled to a disability.
If the employee has a disability, and it does not matter which group, then there are limits for him, for example, no more than five months of illness in a calendar year. Or no more than four months pass in a row. Moreover, these limits do not overlap.
Thus, if an employee with a disability is sick for four months on one case of disability, then this year he will not be paid this benefit more.
It is also worth noting that in any case, he will have to provide disability certificates to his workplace. This is due to the fact that this document confirms the good reason for the absence from the workplace.
Thus, it becomes clear how many sick days are paid. If the employee does not have a disability, and he is ill himself, and does not care for anyone, then he will be paid all the days of the illness.
What should be on the disability sheet?
To pay disability benefits, this document should be submitted to the accounting department. Immediately it is worth noting that it does not allow corrections, scuffs, errors. It can be filled with a black helium pen or have printed text. Without fail, this disability sheet must contain information about the employee, namely the date of birth, gender, last name, first name and patronymic. Also, the name of the enterprise, whether the employee works in this institution concurrently or not.
The next block of information contains information about being in the hospital, the code of the disease, the data of relatives who are being cared for, if we are talking about this type of benefit. There are also notes from the relevant authorities if documents for disability were considered.
The document has a block with the dates of the disease. Each line is certified by the doctor, his signature, profession and surname. If the employee is sick for more than fifteen days, then each period is also certified by the chairman of the medical commission.
At the end, indicate whether a particular disability sheet is closed or whether it will be continued.
How sick leave is paid: general illness or personal injury
When an employee brings his disability sheet to the accounting department, accountants begin to calculate it. To pay the allowance, you need to know that the two previous calendar years are taken into account. That is, if an employee fell ill in 2018, his salary for 2016 and 2017 is taken into account. The amount received is divided into 730 days. Thus, the daily payment is calculated. It is multiplied by the number of calendar days of the disease. That is, you can safely answer how sick leave is paid on holidays. In the same way as in the workers. It does not take into account whether a person would work or not. It is also worth multiplying the indicators by the percentage that relies on workers with a certain length of service. Get the payout amount. Thirteen percent tax is subsequently deducted from it.
Such a calculation is typical for a hospital with a disease code 01 or 02, that is, a general disease or personal injury. For the rest, the calculation is obtained in the same way, but with various corrections.
Concrete calculation example
An employee of the enterprise, with a total experience of six years, brought a disability certificate for ten calendar days. His salary for 2016 was 15,000 rubles per month. In 2017, he received 20,000 monthly.
Total for 2016 and 2017, his salary for calculating sick leave amounted to 420,000 rubles. It is divided into 730 days, that is, daily earnings are 575 rubles 34 kopecks.
However, it is worth noting that he has less than eight years of experience, which means that he is entitled to pay only 80 percent, namely 460 rubles 27 kopecks. How sick leave is paid on holidays, was presented above. But in this case the weekend falls. It is also worth paying for them. That is, for the entire period of incapacity for work, the employee was charged 4602 rubles 70 kopecks.
Payment of sick leave for family member care
Most often they take a sick leave for child care. He is paid in the same way as for himself. That is, the salary for the previous two years is taken, divided by 730 days. Then multiplied by the number of days of disability.
But there are some nuances. In this case, not only the length of service of the employee is taken into account, but also the number of days on the disability sheet. How many sick days are paid per year?
Ten calendar days are paid in full, depending on the length of service. And the rest - in the amount of fifty percent, regardless of how many employees have records in labor, and how long they have been working. Is sick leave paid to relatives other than father and mother? Yes. Any relative can provide care. However, it is worth noting that an outsider can not do this. So, a cohabitant does not have the right to a cohabiting partner’s sick leave. But being in a legal marriage, not even adopting him, he can take sheets of disability.
Typical Calculation Example
How are sick days paid in case of a disability sheet with code "09" - "caring for a sick family member"? It is better to consider an example. For example, an employee has nine years of experience and brought sick leave to care for a three-year-old child for twelve days.
The salary for the previous two years amounted to 550,000 rubles. Then the average daily goes 753 rubles 42 kopecks. But here you need to take into account the experience and duration of the period of disability. How much sick leave is paid in this case? Ten days - in full, but two - in the amount of fifty percent. That is, 376 rubles 71 kopecks.
In the case of sick leave for child care there are limitations. For example, no more than sixty days are paid per year if the child is less than seven years old. When caring for a child from seven to fifteen - 45 days a year. The rest of the period is stamped as administrative leave.
Maternity allowance. Interesting Facts
Maternity allowance is paid for 140 calendar days, that is, 70 days before birth and the same amount after. In some cases, for example, in difficult births, another sixteen-day disability certificate is added. Also, those who wait for twins are immediately provided with a sick leave for 196 days.
It is noteworthy that when calculating the sick leave with the code "05", periods of incapacity for work can be excluded. That is, if an employee had sick leave in the previous two years, they are excluded, that is, the amount of average earnings increases.
There is also a law that girls who leave maternity leave on maternity leave are entitled to replace years with previous ones if this increases the amount of the allowance.
A sick leave certificate is a disability certificate issued to an employee for submission to accounting. On its basis, temporary disability allowance is calculated and paid. It is worth knowing how it is calculated and for which days. For example, sick leave for holidays and weekends is paid in full, that is, for each calendar day. For payment, the settlement period in the previous two calendar years is taken. In this case, only payments for which insurance premiums are accrued are taken into account. Each type of disability has its own nuances of payment. Much depends on the length of service. Therefore, it makes sense to carefully check the correctness of accrual and payment of disability benefits.