When calculating sick leave benefits, one should be guided by Federal Law 343 of 8.12.10. Federal Law 255 is no longer in force. Also, the "Regulation on the specifics of calculation" number 375 has been adjusted. In accordance with the new rules, the calculation of the average daily earnings is equal to the total amount of money earned for 24 months, divided by 730.
It is necessary
- - sick leave;
- - information about the length of service;
- - information about income for 24 months;
- - calculator or 1C program.
Instructions
Step 1
To calculate the sick leave benefit, get a sick leave, calculate the length of service of the insured person for all the entries in the work book. With more than 8 years of experience, accrue 100% of the average earnings in 24 months, with 5 to 8 years of experience, accrue 80% of the average earnings, less than 5 years - 60%.
Step 2
Add up all 24 months' earnings to calculate your benefit amount. In the total amount, consider only those payments from which you withhold income tax. Divide the resulting figure by the number of calendar days in the billing period and multiply by the indicated number of days of temporary disability in the sick leave presented by the employee. Any amount of social benefits, which includes temporary disability benefits, is not withheld 13% income tax.
Step 3
If an employee has worked at your enterprise for less than the billing period specified for calculating benefits in Government Decree 375, then he must submit a certificate of income from all employers for whom he worked during the billing period.
Step 4
If the certificate is not presented, then you have the right to make the actual calculation and, in the event of the subsequent presentation of these documents, recalculate the accrued amount. To pay for sick leave, add up all the amounts actually earned from which you withheld income tax and divide by the calendar days actually worked in the billing period. You will receive a base average daily amount for further calculation, depending on the length of service of the employee.
Step 5
If the average salary when calculating benefits for temporary disability was less than the minimum wage, then calculate the benefit based on the minimum wage. On the minimum benefit amount, add the local factor applicable in your area. Make the same calculation for those employees who have been working for less than 6 months.
