If the dismissed employee, within 30 days from the date of dismissal, has lost his ability to work due to injury or illness, then the obligation to pay sick leave rests with the employer at the last place of work. This provision is governed by Article 13 of the Federal Law of the Russian Federation No. 255-FZ. In this case, the procedure for calculating benefits for temporary disability is determined by the reason for the dismissal.
Instructions
Step 1
Get a sick leave from the dismissed employee for payment. It should be remembered that from the day of restoration of the ability to work, it is valid for six months. This rule is specified in clause 1 of article 12 of the Federal Law of the Russian Federation No. 255-FZ. The front side of the sheet must be completed by the medical worker of the medical institution in which the dismissed employee was treated.
Step 2
Fill out the back of the sick leave. In this case, in the column "Special notes" it is necessary to indicate the date and number of the order of dismissal. The data is entered only by the personnel department, manager, accountant or responsible person, who is appointed by the relevant order.
Step 3
Calculate the amount of temporary disability benefits in accordance with the rules of Article 14 of the Federal Law of the Russian Federation No. 255-FZ. To do this, you must first determine the average earnings of a dismissed employee for the last 12 calendar months. In this case, all payments are included in the calculation, which are taken into account when determining the tax base for the unified social tax.
Step 4
After that, it is necessary to determine the average daily earnings, equal to the ratio of the calculated earnings to the number of calendar days. Multiply this value by 60%. The size of the sick leave is equal to multiplying this value by the number of calendar days that fall on the period of temporary disability.
Step 5
Assign temporary disability benefits within 10 calendar days from the date the dismissed employee applies. The sick leave must be paid on the day next to the appointment of the allowance, which is set for the issuance of wages at the enterprise.
Step 6
Remember that overpaid funds cannot be recovered from the dismissed employee, so check the calculated amounts carefully. Also, you cannot refuse to pay sick leave due to the lack of funds from the enterprise. In this case, contact the branch of the FSS of the Russian Federation and receive the necessary funds from the fund.
