Since 2011, new rules for sick leave payment have been introduced. Getting sick has become even less beneficial for the employee. How to correctly calculate and pay sick leave for an accountant?
Instructions
Step 1
With a work experience of up to 5 years, the sick leave is paid to the employee in the amount of 60% of his average earnings, from five to eight years - 80 percent, over eight years - one hundred percent of the average earnings. This has been the case before. The current changes have affected the way the average earnings are calculated.
Step 2
The calculation period for calculating sick leave payments has changed: now it is more than one year. but two. Accordingly, this reduces sick leave payments, since in two years the employee's salary could have changed quite significantly.
Step 3
The employer now pays not two, but three days of sick leave, the next days are paid by the social insurance fund. In addition, since 2011, contributions to state non-budgetary funds for employers have grown from 26% to 34%. That is, the employer is now also charged with new costs.
Step 4
So, the payment of one day for a person on sick leave is now calculated as follows:
1. his entire salary for the last two years of work with all employers is summed up.
2. this amount is divided by 730 - the number of calendar days in two years.
3. the resulting number is multiplied by 0, 6 for workers whose work experience does not exceed 5 years, by 0, 8 for those whose work experience is from 5 to 8 years, and by 1 for all others.
4. the resulting number is multiplied by the number of days during which the employee was on sick leave.
Step 5
Example:
I. Ivanov's work experience is 2 years. For the first year, his salary was 20,000 per month, for the second - 30,000 rubles. In total, in 2 years she earned:
12 x 20,000 = 240,000 rubles and 12 x 30,000 = 360,000 rubles, for a total of 600,000 rubles.
We divide 600,000 by 730, we get 821.9 rubles. This is the average salary of I. Ivanov per day.
We multiply 821.9 by 0.6, we get 493.1 rubles. This is a payment for one day of sick leave. He took sick leave, for example, for 6 days. Then we multiply 493, 1 by 6 and get 2958, 6 rubles. That is how much I. Ivanov will receive for all 6 days spent on sick leave.
