Each of us has taken sick leave at least once in our lives. We are all aware that the payment for it depends on the length of service. As well as the fact that it is always lower than the salary, especially with a short length of service. That is, you have to work out, overfulfill the plan in order to make up for financial losses. In 2011, the rules for calculating sick leave charges have changed dramatically. This caused numerous controversies and obvious dissatisfaction among ordinary employees of the organization, as well as managers and accountants.
Instructions
Step 1
The calculation of benefits in the event of temporary disability is made only if you have a sick leave! Since July 2011, the shape of the sick leave has completely changed.
Step 2
So how do you calculate sick leave pay?
Until January 1, 2011, 12 calendar months preceding the illness were taken into account.
From January 1, 2011, the billing period for sick leave payments began to be considered two calendar years preceding the year of the onset of the illness, including the time that the employee worked for another employer.
Consider this.
Step 3
First, you need to determine the average daily earnings for two years.
It is determined by dividing the sum of all payments and remunerations, by which there were contributions to the Social Insurance Fund, for the billing period by 730. In this case, the amount should not exceed the limit value of the base. It equals 415,000 rubles.
If during the specified period the employee who is receiving temporary disability benefits did not have any earnings, or the earnings were lower than the minimum wage, then the benefit is calculated from the amount of the minimum wage.
In accordance with the Federal Law "On the minimum wage" No. 82-FZ dated June 19, 2000, from June 1, 2011 the minimum wage was 4611 rubles.
SDZ = (average earnings in the first year + average earnings in the second year) / 730)
Step 4
From January 1, 2011, the employer pays the benefit for the first three days on the certificate of incapacity for work. All subsequent days, the allowance is paid from the funds of the Social Insurance Fund.
The maternity allowance is paid to insured persons at the expense of the budget of the FSS of the Russian Federation from the 1st day of temporary disability.
Step 5
In addition, since 2011, the amount of the benefit due to temporary disability may exceed the average wage. Previously, this was not possible.
Step 6
Now you need to calculate the amount of the employee's daily allowance. This takes into account the length of service of the employee: up to 5 years - this is 60%, over 5 years up to 8 years - 80% and over 8 years - 100% The size of the daily allowance = average daily earnings * 60 (80 or 100, respectively) / 100
Step 7
Determine the amount of the benefit. For this, the amount of the daily allowance is multiplied by the number of days on the certificate of incapacity for work.
Step 8
Let's summarize: Average daily earnings = (average earnings in 1 year + average earnings in 2 years) / 730
Daily allowance = average daily earnings * 60 (80 or 100, depending on length of service) / 100
Benefit amount = daily allowance * number of sick days
