In case of illness, if the employee cannot go to work, he must consult a doctor, who will issue him a sick leave. The employee must provide this document to work. The company's accountant must calculate the sick leave. The allowance is paid in the accounting department at the place of work from the money of the Social Insurance Fund.
Instructions
The law on the specifics of payment of benefits, confirmed by a resolution of the Presidium of the All-Union Central Council of Trade Unions, serves as the basis for calculating sick leave. Moreover, sick leave is paid only for sick leave or its duplicate. The allowance can also be paid if the employee was in quarantine, underwent sanatorium treatment or caring for a sick relative.
The following factors affect the calculation of sick leave:
* The duration of the illness, and, accordingly, the duration of the payment.
* Work experience of the employee.
* The amount of the employee's earnings.
* The established framework in which the payment amount should lie.
But it must be remembered that individual entrepreneurs and organizations that use the so-called special tax regime pay sick leave according to a different system.
In the case when everything is standard, the payout amount can be calculated using this algorithm.
Determine the duration of payments, that is, look at the dates of the beginning and end of the illness, which the doctor indicates on the sick leave. But if an employee falls ill during the period of unpaid vacation, then payment is made only for those days that he was sick outside of this vacation. If the sanatorium treatment was carried out during the vacation at the expense of the FSS, then the sick leave is not paid. If the treatment lasts longer than the vacation, then only those days that lie outside the vacation are paid. If the employee has been caring for a child under 14 for more than 14 days, then only 14 days are paid. If an employee has been caring for an adult relative for more than three days, then only 3 days are paid, rarely this period can be extended to a week.
Determine actual earnings. All types of wages are taken into account, on which the FSS tax is charged, whether it is part-time or part-time work. The average daily earnings are calculated and multiplied by the number of working days.
3. Work experience is taken into account. If an employee has worked for less than 5 years, then he is charged 60% of the usual earnings, if he has worked from 5 to 8 years, then 80% is charged, and if more than 8 years, then 100%.
4. Taking into account the limitation of the amount of benefits. No more than 11,700, no less than 450 rubles per month.
