The sick leave benefit is paid by the employer. This is determined by labor and tax laws. The amount to be issued is calculated based on the average earnings. Moreover, from the funds of the FSS, funds are charged that do not exceed the subsistence level for a particular region, and the rest is paid by the company.
It is necessary
- - Tax Code of the Russian Federation;
- - Labor Code of the Russian Federation;
- - calculator;
- - certificate of incapacity for work;
- - production calendar;
- - payroll for the employee;
- - local government decrees.
Instructions
Step 1
First, determine the period for which the average earnings are calculated. When performing duties as a specialist for more than a year, take 12 months for such a period. If an employee performs his job for less than a year, take into account the period that he has been working in your company. Using the production calendar, determine the number of calendar days in the billing period.
Step 2
Using the payroll, add up all payments received by the employee in the calendar year. Include only wages, which include salary, allowances, bonuses. Eliminate payments that are one-time in nature: material assistance, benefits at the birth of children.
Step 3
Determine the average earnings. To do this, divide the received amount of payments by the number of days in a year or another period, if the specialist has been working for less than 12 months.
Step 4
Then, using the certificate of incapacity for work that the employee provided, calculate the benefit. To do this, multiply the number of sick days by the average earnings. This amount is paid to the employee along with wages if there are days worked in the given month.
Step 5
The legislation stipulates that the allowance is paid not only at the expense of the employer. Based on local government regulations and the minimum wage in a specific region, divide the amount by the number of working days in the month for which the specialist provided sick leave.
Step 6
Then multiply the received minimum daily wage by the number of days of disability. The result will be covered by the funds of the Federal Insurance Service of the Russian Federation.
Step 7
Subtract the benefit paid by the FSS of Russia from the accrued benefit amount. Pay the result to the employee at the expense of the company, since part of the allowance for which the minimum wage is exceeded must be paid by the employer.
