In the article, we will consider how the disability certificate is paid.
The calculation is carried out by the accountant. He must complete this within ten days after the employee submits a hospital document issued in accordance with all the rules. The employee must receive payment of the disability certificate on the day of the next wage payment.
Calculation and size
The amount of payment depends on the length of service of a person and on his average earnings. As part of calculating the average rate of earnings, they take the amount of their labor income over the past two years, starting from the moment the employee began to work. That is, any payments for which the employer accrued insurance premiums.
Thus, in calculating the payment of a disability certificate in 2018, it is necessary to take into account the income of employees for 2017 and 2016. For example, a person fell ill on February 10 of this year. For the calculation, they take his wages for 2017 and 2016. But there is a maximum and minimum amount of income from which deductions from the Social Insurance Fund. Payment of a disability certificate in previous years was made in the amount of 718 and 755 thousand rubles.
Formula
The formula for calculating daily average earnings, as a rule, is as follows: sick pay = amount of profit for the last two years / 730, where the last figure expresses the number of days for 2016 and 2017. When the year was a leap year, then the number 731 is taken as part of the calculation. In this regard, the maximum daily earnings per sick leave in the current year is: (718 + 755) / 730.
Average earnings per day
There is an average minimum wage per employee per day. Calculation of the payment of the certificate of incapacity for work is made solely on the basis of the minimum wage and is equal to: 9,489 * 24 and divided by 730. Having calculated the daily average earnings of an employee, it must be multiplied by the number of days of incapacity for work, and, in addition, by a coefficient that is determined depending on the length of service.
How is the procedure for paying for a disability certificate not everyone knows.
When is it issued?
Employers are required to pay their employees periods of temporary disability according to the following reasons:
- The person himself fell ill, or he was injured, because of which temporarily he can not perform his duties. At the same time, they pay for damage sustained in everyday life or at work. True, the procedure for calculating benefits may vary slightly.
- An employee needs rehabilitation in a sanatorium or in a boarding house, for example, after undergoing inpatient therapy.
- An employee needs prosthetics, which is carried out in a medical state institution.
- The quarantine on which the person was forced to be.
- Care for one of the affected family members.
- The employee took care of a child who was not yet seven years old or of other legally incompetent family members who are in quarantine. Payment of a sick leave certificate for child care is an urgent issue.
Exceptions
But there are exceptions:
- The disability certificate is not paid if the employee took care of a relative who is already fifteen years old and is in a hospital.
- For the care of chronic patients in periods of remission of pathology.
Payment terms
Payment of a certificate of incapacity for work, as a rule, occurs fractionally: in the first days of incapacity for work they pay money at the expense of the Social Insurance Fund, and on the next day financing comes from the employer. In the event that the basis for the extradition of the sick leave is the care of a sick relative, including a child, then payment is fully made at the expense of the FSS.
The terms of payment of the certificate of incapacity for work must be strictly adhered to.
As practice shows, often take sick leave to care for the baby. Working women are at risk. Less commonly taken sick fathers and grandparents. As part of the design of the disability certificate, the doctor will not require documents confirming the relationship of the sick baby with the person who draws up the sick leave. The registration procedure in this case occurs directly from the words of an adult.
The maximum duration of the disease
The maximum duration of the disease can be sixty calendar days a year. However, the FSS developed a list of ailments in which you can take up to ninety calendar days a year. This rule applies to children under the age of seven. In the event that a child falls ill from the age of seven to fifteen years, then the maximum annual duration of his pathology is reduced to forty-five calendar days. If the child has already turned fifteen years old, then the sick leave will not be given out to the mother. When a small patient is disabled, the maximum payment period will be up to one hundred and twenty calendar days.
Payment of disability certificate after dismissal
After the labor cooperation of the employee and his employer ends, the person is still entitled to receive payment for his sick leave. But there are several nuances:
- The stage of temporary disability must necessarily begin within thirty days after the actual dismissal.
- Former employees should not be employed in a new place of work for the period of illness.
- A former employee cannot have official unemployed status, that is, he must not line up at the Employment Center and also receive unemployment benefits.
- Only that vacation document will be paid, which is issued as if by oneself, but not in connection with the care of the baby or other sick relative.
- A former employee must present a certificate of incapacity for work within six months after his dismissal. This period can be changed if there are good reasons for that. Then the payment will be made not by the employer, but by the territorial body of the insurer.
Question about payment
Next comes the question of payment. When an employee is paid on payroll days, the question arises: what about the dismissed person? The rules are exactly the same. The employer undertakes to transfer the benefit to the dismissed person at the same time as the rest of the employees receive an advance or a salary. In the event that, within one month after the delivery of the documentation, the dismissed citizen does not receive payment, this is the reason for drawing up written claims against the employer or for lawsuits.
If a former employee managed to register with the Employment Center as an unemployed, he has the right to pay the corresponding sheet. The amount of benefits for temporary disability coincides with the amount of unemployment benefits. Transfers are made at the expense of the FSS.
Payment of a disability certificate to a disabled person
The limitation of the time a person is on sick leave (no more than four continuously and no more than five months in just one year) is directly related to the fact that a sufficiently long period of time can correspond to a specific insured event, and the doctor will draw up certificates of incapacity for work every fifteen days. That is, the total number of sick leaves with a long illness will be quite large. However, the legislation does not establish limits on their number.
Since the third group of disabilities is classified as working, and citizens for whom contributions are paid to the Social Insurance Fund are considered insured, this means that payment of sick leave to such persons is also carried out in a general manner.
In the event that an employee, especially a disabled person belonging to the third group, works under an urgent labor agreement, which was concluded for a period of up to six months, then for disability benefits are paid for seventy-five days. A disabled person of this group, along with other employees, has the right to receive sick leave payment within one month after dismissal in the amount of sixty percent of the average daily wage.
Payment due to the need for child care
The sick leave, in connection with the care of the baby, is issued according to the section of the order of the Ministry of Health and Social Development No. 624. Mothers, fathers, guardians or trustees, as well as any of the relatives, are entitled to receive such a document on disability. At the same time, they are not required to live together with the child. The degree of relationship in this case is also absolutely unimportant, the doctor will issue a sick leave certificate to the person who will actually care for the sick baby. The main condition is the following: this family member must work and be an insured citizen in the Social Insurance Fund. To draw up a sheet of temporary disability and payment in connection with an illness in a child, you need to contact:
- To the pediatrician in the clinic when outpatient treatment is needed.
- In the event that the therapy is inpatient, they turn to the attending doctor in the hospital or in the hospital, which is located in the clinic. A document confirming disability is issued against the background of a permanent stay in the hospital with the child.
A doctor opens a sick leave certificate for the care of the baby by the date of the first visit. Retroactively, clearance is not allowed. A relative who is caring for a child must be present with him during the first examination (in a medical institution or as part of a doctor’s home call), as well as during the extension and closing of the sick leave.
During this period, they can pay for the period of outpatient therapy, when the child is treated at home, visits the clinic for procedures and receiving a doctor. The time spent with the baby in the hospital as part of the inpatient regimen is also paid. How many calendar days a sick leave for caring for a small patient is charged depends on his age, form of the disease and method of treatment.
Vacation and sick leave in connection with child care
In the event that the children are ill when the mother or any other family member does not need to be relieved of work, a sick leave certificate is usually not issued. These periods include the following holidays:
- Providing an employee with annual paid leave.
- The ability not to go to work without content.
- In connection with pregnancy and childbirth.
- Against the background of caring for a child up to three years, with the exception of cases of work at home or any part-time employment.
You cannot extend a vacation due to a child’s illness. This is possible only if the employee falls ill and goes to the hospital directly on vacation. In cases of illness of the baby before the start of the planned vacation, the work days before its start will be paid on the sick leave sheet. When the onset of the disease occurs during the period of release and before the child is completed, the child does not recover, then the document is drawn up from the day it was necessary to go to work.
For example, an employee goes on his next vacation from August 1, but it so happened that on July 29 a little son fell ill. The sick leave was opened on July 29, and closed on August 4. The allowance in this situation will be accrued only for three days, namely for: July 30, 29 and 31, since the remaining days of illness of the baby fell on the period of paid mother’s leave.
Who pays for what?
Who pays for the temporary disability certificate?
The sick leave certificate (also a supporting document of temporary disability), starting in 2013, is paid by the Social Insurance Fund, and not the employer, as it was before. True, the position remains that the employer pays allowance for the first three days from his own funds, the next days go at the expense of the Social Insurance Fund.
Previously, workers brought sick leave to the accounting department, after which employers paid them days spent on treatment. Having paid the employee, the organization reported to the FSS about all the funds that it went to pay for the vacation document. In turn, the fund reduced exactly the same amount to the employer the amount of mandatory contributions, which the latter is obliged to credit at the end of each year (2.9% of the employee’s salary).
Conclusion
Thus, now employers are relieved partly of the worries of paying sick leave, and the Social Insurance Fund pays workers the days they spent on treatment. At the same time, the provision of payment of benefits for pregnancy or caring for a baby in 2018 occurs in full from the FSS. But you still need to take the sick leave to the accounting department at your place of work.
We examined how the payment of a temporary disability certificate goes. Now you can use this information to calculate sick leave.