The employer is obliged to pay the employee a sick leave. The procedure for calculating sick leave in 2016 has a number of nuances that must be taken into account.
It is necessary
- - information about the amount of earnings for the last two years;
- - information about the number of days of illness.
Instructions
Step 1
To calculate the hospital allowance in 2016, you need to have information on the total income for the last two years (2014-2015). This includes all payments (salary, bonuses, allowances) made to an employee, taking into account personal income tax. The resulting annual income must be compared with the limit values from which contributions to the Social Insurance Fund are paid. In 2014 it is 624 thousand rubles, in 2015 - 670 thousand rubles. If the annual income is more than the specified values, then the calculation is carried out on their basis.
Step 2
Calculate your average daily earnings. To do this, the amount of income for two years must be divided by 730 (number of days). Compare the resulting value with the minimum average daily earnings, which in 2016 was set at 203.97 rubles. It was obtained on the basis of the new minimum wage of 6204 rubles. for the current year. When comparing the average daily and minimum earnings, a higher value is subject to payment. Also note that the average earnings per day should not exceed 1772.6 rubles.
Step 3
The resulting average daily earnings must be multiplied by the number of days of illness and the percentage, which depends on the length of service of the employee and the type of sick leave. If an employee falls ill himself, then with more than 8 years of experience, sick leave is paid in the amount of 100%, from 5 to 8 - 80%, up to 5 years - 60%. With an occupational disease, 100% of the average daily wage is paid.
Step 4
When paying for sick leave for child care, the following percentages are provided. With outpatient care for a child under 15 years of age, payments for the first 10 days depend on the length of service: 100% - over 8 years, 80% - from 5 to 8, 60% - up to 5 years. After 10 days, a flat rate of 50% applies. When caring for a sick child in a hospital and caring for a family member over 15 years old, the same percentage is applied as when paying for sick leave in case of illness of the employee himself, depending on the length of service.
