Payment for sick leave is made for the entire period of therapy, with the exception of cases established by law. Funds are provided to the employee at the expense of the employer, as well as the Social Insurance Fund of the Russian Federation.

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Who exactly will pay the benefit depends on the reason for issuing the sick leave.

Period of incapacity

During the period of incapacity for work, the insured person is provided with sick leave.

Deadlines

A sick leave certificate is issued for the entire period of treatment. This rule applies to cases when the insured citizen himself falls ill or is injured.

A limited period is established if sick leave is issued to care for a child or other relative.

Sick leave at the expense of the employer

Restrictions

The legislation establishes maximum size average daily earnings, which are indexed annually.

In addition, the regulations approve limited terms for the paid period in the case of caring for a sick child or family member.

In the video about payment for the period of incapacity for work

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From the article you will learn:

1. In what cases are employees entitled to temporary disability benefits?

3. What legislative and regulatory acts to follow.

At first glance, it may seem that the topic of this article is of interest mainly to novice accountants, but this is not so. Even an accountant with extensive experience finds it difficult to remember all the nuances and subtleties of calculating sick leave, especially in non-standard cases. Therefore, there is often a need to open the law and find the necessary information, that is, waste your precious time. To simplify the process of searching for information for calculating temporary disability benefits, I have compiled a “cheat sheet” in which the provisions of the law are presented in a clear and convenient form. I will be happy to share my “cheat sheet” with you.

Procedure for paying temporary disability benefits

The procedure for paying sick leave is determined by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.” Cases in which temporary disability benefits are calculated are established in Art. 5 of Law No. 255-FZ. Moreover, each case has its own conditions for assigning benefits, such as the paid period of temporary disability, the percentage of payment for benefits and the source of financing. All these conditions are presented in more detail in the table.

Cases of providing benefits under VNT (Article 5 of Law No. 255-FZ)	VNT period for which benefits are calculated (Article 6 of Law No. 255-FZ)	Percentage of payment of benefits for VNT (Article 7 of Law No. 255-FZ)	Source of benefit payment (Article 3 of Law No. 255-FZ)
1. Illness or injury
The employee is not disabled	— The entire period of VNT until the day of restoration of working capacity (establishment of disability) — No more than 75 calendar days, if the insured event occurred during the validity period of a fixed-term employment contract concluded for a period of up to 6 months, or during the period from the date of conclusion of the employment contract until the day of its cancellation	— If the insured event occurred during the period of validity of the employment contract, more than 8 years - 100% of average earnings - If the insured event occurs within 30 days after the employee’s dismissal, the benefit amount will be 60% of average earnings	— The first 3 days of VNT at the expense of the employer; — starting from the 4th day at the expense of the Social Insurance Fund
The employee is a disabled person with limited ability to work (the disease is not related to tuberculosis)	— VNT period not exceeding 4 consecutive months in a calendar year; — or no more than 5 months in total in a calendar year
The employee is a disabled person with limited ability to work (the disease is associated with tuberculosis)	For the entire period of VNT until the day of restoration of working capacity or until the day of revision of the disability group due to tuberculosis
2. Caring for a sick family member
Child under 7 years old (outpatient, inpatient)	- 60 calendar days in a calendar year; - 90 calendar days in a calendar year (if the disease is included in the list established by Order of the Ministry of Health and Social Development of the Russian Federation dated February 20, 2008 No. 84n)	If treatment is outpatient: — the first 10 days of VNT depending on insurance period: up to 5 years - 60% of average earnings; 5 - 8 years - 80% of average earnings; more than 8 years - 100% of average earnings; - starting from the 11th day of VNT, the benefit amount will be 50% of average earnings. If treatment is inpatient: - depending on the insurance experience: up to 5 years - 60% of average earnings; 5 - 8 years - 80% of average earnings;	Entirely at the expense of the Social Insurance Fund
Child from 7 to 15 years old (outpatient, inpatient)	For a period not exceeding 15 days for each case of VNT, but no more: - 45 calendar days in a calendar year for all cases of caring for this child
Disabled child under 15 years old (outpatient, inpatient)	For the entire period of VNT, but no more: - 120 calendar days in a calendar year for all cases of caring for this child
A child who is HIV-infected, under 15 years of age (inpatient)	For the entire period of VNT
A child under 15 years of age, if the disease is associated with a post-vaccination complication, malignant neoplasms (outpatient, inpatient)	For the entire period of VNT
In other cases of caring for a sick family member (outpatient treatment)	For a period not exceeding 7 days for each case of VNT, but not more than 30 calendar days in a calendar year for all cases of care for this family member	The amount of the benefit is determined depending on the insurance period: up to 5 years - 60% of average earnings; 5 - 8 years - 80% of average earnings; more than 8 years - 100% of average earnings
3. Quarantine of the insured person, as well as a child under 7 years of age attending preschool educational organization, or another family member declared incompetent	For the entire period of suspension from work (quarantine)	The amount of the benefit is determined depending on the insurance period: up to 5 years - 60% of average earnings; 5 - 8 years - 80% of average earnings; more than 8 years - 100% of average earnings	Entirely at the expense of the Social Insurance Fund
4. Prosthetics for medical reasons in an inpatient specialized institution	For the entire period of release from work, including travel time to the place of prosthetics and back
5. Follow-up treatment in the prescribed manner in sanatorium-resort organizations located on the territory of the Russian Federation, immediately after the provision medical care in stationary conditions	- During the period of stay in a sanatorium-resort organization not exceeding 24 calendar days. - For the entire period of tuberculosis

Calculation of temporary disability benefits

Based on the table above, you can easily determine the terms of payment for any case of temporary disability. Now let's move on directly to calculating sick leave in accordance with these conditions.

The procedure for calculating benefits for temporary disability was approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity.” According to this Regulation, the amount of the benefit is determined based on average earnings, which includes all payments in favor of the employee for which insurance premiums in the FSS. However, in some cases, temporary disability benefits are calculated based on the minimum wage. In which cases the basis for calculating benefits is average earnings, and in which – the minimum wage, can be seen from the following table.

Cases of granting benefits	Base for calculating benefits for VNT	Average daily earnings	VNT benefit amount
1. In general	Earnings for the two years preceding the year of occurrence insured event	Base for calculating benefits/730 ! Please note: the value 730 is taken regardless of how many days were actually worked in the previous two years	Average daily earnings x VNT period for which benefits are accrued (see Table 1) x Benefit payment percentage (see table 1)
2. If during two years (in both or one of two) preceding the year of the insured event, the employee was on maternity leave and (or) parental leave	Earnings for two previous years, one or both of which can be replaced by earlier ones at the request of the employee (if such a replacement will lead to an increase in the amount of benefits)
3. If the employee’s insurance period on the day of incapacity for work is less than 6 months	Minimum wage** (on the day of the insured event) x 24 months.
4. If over the previous two years the employee had no earnings, or his average monthly earnings are below the minimum wage established on the day the insured event occurred
5. If there are grounds for reducing the VNT benefit*

* Grounds for reducing temporary disability benefits:

• If, during the VNT period, an employee violates the regime prescribed by the attending physician without a good reason, the benefit is reduced from the date of violation of the regime;
• If an employee fails to appear for a medical examination or medical and social examination without a good reason, the benefit is reduced from the date of such failure;
• If an illness or injury occurs as a result of alcohol, toxic, or drug intoxication, the benefit is reduced for the entire period of VNT.

** established by Federal Law No. 82-FZ of June 19, 2000 “On the minimum wage” (as amended). Thus, for 2014 the minimum wage is 5,554 rubles.

Example of sick leave calculation

An employee who is not disabled received a domestic injury, and therefore he was issued a certificate of temporary incapacity for work for the period from July 14, 2014 to July 23, 2014. The employee’s total insurance experience as of July 14, 2014 is 7 years 11 months; Moreover, in 2012 the employee was not officially employed anywhere, and in 2013 the earnings for which contributions to the Social Insurance Fund were calculated amounted to 125,000 rubles. Let us determine the amount of benefits due to the employee.

• According to table 1, the employee is entitled to benefits for the entire period of VNT, that is, for 10 days from 07/14/2014 to 07/23/2014. And the amount of benefit payment will be 80% of average earnings, since the insurance period is less than 8 years.
• The base for calculating benefits based on average earnings is 125,000 rubles. And based on the minimum wage - 133,296 rubles. (5,554 x 24). Since average earnings are below the minimum wage, the minimum wage must be used as the basis for calculating benefits.
• The average daily earnings will be: 133,296 / 730 = 182.60 rubles.
• The amount of the benefit for the VNT period, taking into account the percentage of payment of the benefit, will be 182.60 x 80% x 10 = 1,460.80 rubles.
• At the same time, 438.24 rubles were accrued at the expense of the employer. (from 07/14/2014 to 07/16/2014), at the expense of the Social Insurance Fund 1,022.56 rubles.

And in conclusion, it should be added that Art. 9 of Law No. 255-FZ establishes periods for which temporary disability benefits are not awarded, as well as grounds for refusing to grant benefits.

Temporary disability benefits are not awarded for the following periods:

1. for the period of release of the employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of the period of annual paid leave;
2. for the period of suspension from work in accordance with the legislation of the Russian Federation, if for this period no wage;
3. during the period of detention or administrative arrest;
4. during the period of the forensic medical examination;
5. for the downtime period, if the insured event occurred during the downtime period.

Grounds for refusal to grant temporary disability benefits:

1. the onset of temporary disability as a result of a court-established intentional infliction of harm to one’s health by the insured person or an attempted suicide;
2. the onset of temporary disability as a result of the commission of an intentional crime by the insured person.

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Legislative and regulatory acts

1. Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”

2. Decree of the Government of the Russian Federation dated June 15, 2007 No. 375 “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity »

Federal laws and Decrees of the Government of the Russian Federation can be viewed at http://pravo.gov.ru/

"Russian Tax Courier", 2012, N 4

Behind last years Many amendments were made to the procedure for calculating sick leave benefits, and the amounts of other benefits at the expense of the Social Insurance Fund were also repeatedly changed. What are the rules for calculating benefits this year?

Situation. In 2012, the procedure for calculating benefits for temporary disability, pregnancy and childbirth and child care up to one and a half years old did not change. But we need to take into account the change limit value bases for calculating contributions, as well as indexation of benefits for citizens with children. In addition, when calculating “children’s” benefits in 2012, workers have the right to write a statement about choosing a calculation option. Let's figure out how to calculate benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation.

Temporary disability benefit. In accordance with Parts 1 and 3 of Art. 14 Federal Law dated December 29, 2006 N 255-FZ (hereinafter referred to as Law N 255-FZ), such benefits are calculated based on average daily earnings. This indicator is determined as the result of dividing the employee’s accrued earnings for two calendar years preceding the year of onset of disability, taking into account limit amount for calculating insurance premiums for 730 days. In this case, the calculation includes only those amounts for which insurance premiums are charged to the Federal Social Insurance Fund of the Russian Federation, including for the time of work for other insurers (Part 2 of Article 14 of Law No. 255-FZ).

Let us recall that the limit for calculating insurance premiums for each calendar year is: in 2012 - 512,000 rubles, in 2011 - 463,000 rubles, and in 2010 and 2009. - 415,000 rub. (Part 3.1 of Article 14 of Law No. 255-FZ, Part 4 of Article 8 of Federal Law dated July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ), Part 1 of Article 2 of Federal Law of 08.12. 2010 N 343-FZ, Decrees of the Government of the Russian Federation dated November 27, 2010 N 933 and dated November 24, 2011 N 974).

The amount of benefits paid depends on insurance period employee.

With an insurance period of up to five years, benefits are paid in the amount of 60% of average earnings, from five to eight years - 80% of average earnings, and from eight years or more - 100% of average earnings.

If the insured person has an insurance period of less than six months, then the benefit is paid in an amount not exceeding the minimum wage for a full calendar month (clause 6 of Article 7 of Law No. 255-FZ).

The amount of temporary disability benefit (P) is calculated using the following formula:

P = (NV: 730 days) x K x D,

where NV is the amount of accrued wages and other remuneration in favor of the employee for the two years preceding the year of the insured event;

K - benefit payment coefficient depending on length of service;

D - number of days of incapacity for work;

730 days - a fixed number of days for two years.

The calculated amount is compared with the benefit amount determined based on the minimum wage. If the calculated benefit amount is below the minimum wage, then the benefit is calculated based on the minimum wage (Part 1.1, Article 14 of Law No. 255-FZ).

Temporary disability benefits are paid at the expense of the employer for the first three days of illness, and from the fourth day - at the expense of the Federal Social Insurance Fund of the Russian Federation (Clause 1, Part 2, Article 3 of Law No. 255-FZ).

The benefit is paid from the funds of the fund from the first day in cases:

• the need to care for a sick family member;
• quarantine of the insured person, as well as quarantine of a child under seven years of age attending preschool educational institution, or another family member declared incompetent;
• implementation of prosthetics in a hospital specialized institution;
• follow-up treatment in sanatorium-resort institutions located on the territory of the Russian Federation after inpatient treatment.

This benefit is paid according to one place of work taking into account earnings from other employers or all places of work. Yes, Art. 13 of Law No. 255-FZ establishes the following:

• for several policyholders and worked for the same policyholders for two previous calendar years, then the benefit is assigned and paid for all jobs;
• if the employee is busy at the time of the insured event with several policyholders, but he worked for other policyholders, then the benefit is assigned and paid to him only one by one from the last places of work of the employee’s choice;
• if at the time of the insured event the employee is working for several works, A two previous calendar years he worked both these and others policyholders, then either he is assigned and paid benefits according to all places of work based on the average earnings during the period of work for the policyholder paying the benefit, or the policyholder does this according to one of the last places of work.

If the benefit is assigned and paid at one of the last places of work, then the employee should submit to the organization a certificate of the amount of earnings received from other employers, as well as that temporary disability benefits were not assigned or paid by another employer.

Example 1. According to the certificate of incapacity for work, employee A.I. Sidorov was ill from January 11 to January 17, 2012, that is, 7 calendar days. His insurance period is four years and two months (therefore, the amount of benefit payment is 60%). At the time of the insured event and in the two previous calendar years, A.I. Sidorov worked at LLC "Company 1" and LLC "Company 2". The amounts of earnings and other payments and remunerations for which insurance premiums were calculated for the two previous years were:

• LLC "Company 1" - in 2010 - 320,000 rubles, and in 2011 - 490,000 rubles;
• LLC "Company 2" - in 2010 - 90,000 rubles, and in 2011 - 240,550 rubles.

In this situation, the benefit of A.I. Sidorov must be paid by both employers.

In LLC "Company 1" in 2011, the amount of earnings exceeded the maximum base for calculating insurance premiums, therefore, the calculation will take into account earnings in the amount of 463,000 rubles, and not 490,000 rubles.

This means that the average earnings of this employee for 2010 and 2011 equal to 783,000 rubles. (320,000 + 463,000), and the daily average is 1072.6 rubles. (RUB 783,000: 730 days).

The amount of temporary disability benefits amounted to 4,504.92 rubles. (RUB 1,072.6 x 60% x 7 days).

In LLC "Company 2" the average salary of this employee for 2010 and 2011 is: equal to 330,550 rubles. (90,000 + 240,550), and the average daily earnings are 452.81 rubles. (RUB 330,550: 730 days).

The amount of temporary disability benefits due to A.I. Sidorov, amounted to 1901.8 rubles. (RUB 452.81 x 60% x 7 days).

Example 2. Let’s use the condition of example 1. Let’s say that at the time of the insured event, A.I. Sidorov worked at LLC "Company 1" and LLC "Company 2". At the same time, in 2011 he worked at LLC "Company 3", and in 2010 - at LLC "Company 4".

• LLC "Company 3" - in 2011 - 260,000 rubles;
• LLC "Company 4" - in 2010 - 350,000 rubles.

Thus, temporary disability benefits should be paid at one of the last places of work of A.I.’s choice. Sidorova. He decided that the benefits were assigned and paid by Company 1 LLC on the basis of certificates from previous employers.

Average employee earnings for 2010 and 2011 equal to 610,000 rubles. (260,000 + 350,000), and the average daily earnings are 835.62 rubles. (RUB 610,000: 730 days).

The amount of temporary disability benefits will be 3509.6 rubles. (RUB 835.62 x 60% x 7 days).

Example 3. Let's use the condition of example 1. Suppose that at the time of the insured event A.I. Sidorov worked at LLC "Company 1" and LLC "Company 2". Moreover, in 2011 the employee was employed in the same companies, and in 2010 - in the same companies and also in LLC "Company 3".

The amounts of earnings on which insurance premiums were calculated for the two previous years were:

• LLC "Company 1" - in 2010 - 195,500 rubles, and in 2011 - 400,000 rubles;
• LLC "Company 2" - in 2010 - 100,500 rubles, and in 2011 - 270,000 rubles;
• LLC "Company 3" - in 2010 - 109,420 rubles.

The employee has the right to receive benefits from each insurer: LLC "Company 1" and LLC "Company 2" - or from one of the last places of work.

1. Calculation of benefits by each policyholder. In this situation, the earnings received from Company 3 LLC are not included in the calculation, since at the time of the insured event the employee was no longer working in the named organization.

In LLC "Company 1" the average salary for two calendar years is 595,500 rubles. (195,500 + 400,000), and the average daily earnings are 815.75 rubles. (RUB 595,500: 730 days).

The benefit amount will be 3426.15 rubles. (RUB 815.75 x 60% x 7 days).

In LLC "Company 2" the average earnings for two calendar years are 370,500 rubles. (100,500 + 270,000), and the average daily earnings are 507.53 rubles. (RUB 370,500: 730 days).

The amount of temporary disability benefits will be 2131.63 rubles. (RUB 507.53 x 7 days).

1. Calculation of benefits for one of the last places of work. Let's say an employee has chosen Company 1 LLC as the insurer who pays the benefit. Then his earnings participating in the calculation of benefits are equal to:

• for 2010 - 405,420 rubles. (195,500 + 100,500 + 109,420);
• for 2011 - 670,000 rubles. (400,000 + 270,000). But since this amount is greater than the limit (463,000 rubles), then in 2011 the earnings included in the calculation of benefits will be 463,000 rubles.

Average earnings for the two years preceding the year the insured event occurred is 868,420 rubles. (405,420 + 463,000), and the average daily earnings are 1,189.62 rubles. (RUB 868,420: 730 days).

The amount of temporary disability benefits will be 4996.4 rubles. (RUB 1,189.62 x 60% x 7 days).

Maternity benefit. Based on Art. 255 of the Labor Code of the Russian Federation and Art. 13 of Law N 255-FZ, women, upon their application and on the basis of a certificate of incapacity for work, are granted maternity leave with payment of benefits in the amount established by federal law. It is paid entirely from the funds of the Federal Social Insurance Fund of the Russian Federation in the amount of 100% of average earnings. The exception is women whose insurance period is less than six months. They are paid benefits in an amount not exceeding the minimum wage for a full calendar month.

When calculating this benefit, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation for the corresponding calendar year is also taken into account. The amount of maternity benefit (P) is determined by the formula:

P = (NV: 730 days) x D,

where D is the number of days of maternity leave.

Let us note that the above calculation formula is applied from January 1, 2011. However, a woman has the right until the end of 2012 to choose the previous procedure for calculating benefits, which was in force before the specified date. To do this, she must write a corresponding application and submit it to the accounting department (Part 2, Article 3 of Federal Law No. 343-FZ of December 8, 2010). If you choose the previous calculation procedure, the benefit is determined based on earnings for 12 calendar months preceding the month of occurrence of the insured event.

If an employee in the previous two years before leaving for maternity leave was on maternity leave for up to one and a half years, then billing period according to her application, it can be replaced by the years in which the woman worked. Moreover, the maximum average earnings in this case also cannot exceed established limit for calculating insurance premiums.

The rules for paying this benefit, as well as temporary disability benefits, depend on the employee’s place of work(Article 13 of Law N 255-FZ), they are paid in a similar manner.

If maternity leave started in 2011 and continues in 2012., the benefit for the period from January 1, 2012 is calculated based on average earnings for the period from 2009 to 2010 (Part 1, Article 14 of Law No. 255-FZ). That is, there is no need to recalculate average earnings. The same rules apply to temporary disability benefits and child care benefits for up to one and a half years.

Monthly child care allowance until the child reaches the age of one and a half years. The procedure and timing of payment of such benefits are determined by Art. Art. 11.1 and 11.2 of Law No. 255-FZ, as well as Art. 15 of Federal Law No. 81-FZ of May 19, 1995 (hereinafter referred to as Law No. 81-FZ). To receive benefits, the employee must submit to the accounting department an application, a child’s birth certificate, a previous child’s birth certificate (if any), as well as a certificate from the other parent’s place of work stating that he does not receive the specified benefit (Parts 6 and 7 of Art. 13 of Law N 255-FZ).

Example 4. Employee E.A. Ivanova, according to her sick leave, has been on maternity leave since January 1, 2012 for 140 days. Her earnings at Company 1 LLC for 2011 amounted to 300,000 rubles, and for 2010 - 180,000 rubles. Moreover, in 2011, all days were worked by the employee in full. Her average earnings over two years are 480,000 rubles. (180,000 + 300,000).

According to the new rules, the average daily earnings is 657.53 rubles. (480,000 rubles: 730 days), and the amount of the benefit is 92,054.2 rubles. (RUB 657.53 x 140 days).

According to the rules in force until 2011, the average salary was 300,000 rubles. (for the period from January 1 to December 31, 2011), and the average daily earnings are 821.92 rubles. (RUB 300,000: 365 days).

Then the benefit amount is 115,068.8 rubles. (RUB 821.92 x 140 days).

We see that in this situation, calculating benefits according to the previous rules is more profitable for the employee.

To persons subject to compulsory social insurance, benefits are paid in 40% of average earnings, on which insurance premiums are charged to the Social Insurance Fund of the Russian Federation, but which does not exceed the maximum value of the base for calculating these contributions established for the corresponding year, but not less (Article 15 of Law N 81-FZ, Article 10 of Federal Law of November 30, 2011 N 371-FZ (hereinafter referred to as Law No. 371-FZ) and Article 10 of Federal Law dated December 13, 2010 No. 357-FZ (hereinafter referred to as Law No. 357-FZ)):

• 2326 rub. (in 2012) and 2194.34 rubles. (in 2011) - for caring for the first child;
• 4651.99 rub. (in 2012) and 4388.67 rubles. (in 2011) - for caring for the second child and subsequent children.

This benefit (P) is calculated (Part 5.1 of Article 14 of Law No. 255-FZ) using the following formula:

P = (NV: 730 days) x 40% x 30.4 days,

where NV is the employee’s accrued earnings for the two years preceding the year the vacation began;

30.4 days - fixed number of days in a month.

Benefit behind incomplete months vacation use (first and last) is calculated in proportion to the number of calendar days that fall on vacation days.

If the insured person is working at the start of parental leave and has worked in the two previous years in several organizations, monthly child care benefit is paid by the policyholder one place of work at the choice of the insured person. The benefit is calculated on the basis of average earnings determined during the period of work for the insurer assigning and paying the benefit (Article 13 of Law No. 255-FZ).

Benefits for women registered in the early stages of pregnancy. Women registered before 12 weeks of pregnancy are entitled to lump sum allowance at the rate of 465.2 rub. This amount was established from January 1, 2012, provided that maternity leave also began in 2012 (Articles 4.2, 9, 10 of Law No. 81-FZ and Part 2 of Article 10 of Law No. 371- Federal Law). The said benefit is paid on the basis of a certificate from the relevant medical institution. This is regulated by clause 22 of the Procedure for the appointment and payment of state benefits to citizens with children (approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 N 1012n).

If maternity leave began in 2011, then the benefit is paid in the amount RUR 438.87(Part 2 of Article 10 of Law No. 357-FZ).

Benefit for the birth of a child. The specified benefit is paid to the employee in a lump sum upon presentation of documents on the birth of the child, as well as a certificate from the place of work of the other parent stating that he was not provided with the benefit. The benefit amount in 2012 is RUB 12,405.32, and in 2011 it was equal RUB 11,703.13(Article 12 of Law No. 81-FZ, Part 2 of Article 10 of Law No. 371-FZ and Part 2 of Article 10 of Law No. 357-FZ).

Example 5. On January 25, 2012, the employee went on maternity leave to care for a child of up to one and a half years. Moreover, she did not receive an application for calculating benefits according to the previous rules. During the billing period, the employee was paid a salary: for 2010 - 274,000 rubles. and for 2011 - 360,000 rubles. Her average earnings are 634,000 rubles. (274,000 + 360,000), and the average daily earnings are 868.49 rubles. (RUB 634,000: 730 days).

The amount of the monthly child care benefit was 10,560.84 rubles. (RUB 868.49 x 30.4 days x 40%).

Moreover, the amount of benefits for the period from January 25 to February 1 is equal to 2384.71 rubles. (RUB 10,560.84: 31 days x 7 days).

Temporary disability benefits when caring for a sick child. If it is necessary to care for a sick child, it is paid in the following amounts (Part 3 of Article 7 of Law No. 255-FZ):

• for outpatient treatment of a child - for the first 10 calendar days in an amount determined depending on the duration of the insurance period of the insured person in accordance with in general, for subsequent days - in the amount of 50% of average earnings;
• in case of inpatient treatment of a child - in an amount determined depending on the duration of the insurance period of the insured person in accordance with the general procedure.

This benefit, if it is necessary to care for a sick child under 15 years of age during outpatient treatment, is paid in an amount that does not depend on the length of the insurance period of the insured person (Part 4 of Article 7 of Law No. 255-FZ).

The legislation establishes a limit on the number of days in a calendar year for payment of such certificates of incapacity for work for each specific case (Part 5 of Article 6 of Law No. 255-FZ). In this regard, the organization must keep records of the number of days paid to the employee when he cared for a sick child. If an employee is raising several children, then records must be kept for each child.

P.G.Panina

Journal expert

"Russian tax courier"

E.A. Sharonova, economist

Payment of benefits directly from the Social Insurance Fund

What employers need to know

A pilot project for the payment of social insurance benefits directly to employees by territorial branches of the Social Insurance Fund started back in 2012. At first, the experiment was carried out only in two regions - the Karachay-Cherkess Republic and the Nizhny Novgorod region.

Then it was gradually extended to another 12 subjects - Astrakhan, Belgorod, Kurgan, Novgorod, Novosibirsk, Rostov, Samara and Tambov regions, Khabarovsk region, Republic of Crimea and Tatarstan, as well as the city of Sevastopol clause 2 of Government Decree No. 294 of April 21, 2011 (hereinafter referred to as Decree No. 294).

And from July 1, 2016, six more regions will join the pilot project - the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions and Government Decree No. 1389 dated December 19, 2015.

In all these regions, the pilot project will operate until the end of 2016. So, organizations in new regions are interested in: what will change in their work and what will they have to do?

What benefits will the Social Insurance Fund pay to employees?

Directly to employees territorial branches will pay the following types of benefits pp. 1, 6 Regulations... in case of temporary disability and in connection with maternity, approved. Resolution No. 294 (hereinafter referred to as the Regulations... in case of temporary disability and in connection with maternity); clause 1 of the Regulations... in connection with an industrial accident, approved. Resolution No. 294 (hereinafter referred to as the Regulations... in connection with an industrial accident):

• temporary disability benefits due to illness starting from the 4th day;
• maternity benefits;
• a one-time benefit for women registered with medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance;
• temporary disability benefit due to an industrial injury (in connection with an industrial accident or occupational disease) starting from the 1st day;
• payment of leave to an employee injured at work (in addition to the annual paid leave established by the legislation of the Russian Federation), for the entire period of treatment and travel to and from the place of treatment.

The employer does not accrue or pay these types of benefits to its employees. Their calculation and payment is handled directly by the territorial body of the Social Insurance Fund. And in order for this to become possible, you are obliged to transfer to your FSS department necessary document s.

What will employers themselves pay to employees?

You, as the employer, will still be pp. 1 , , ,:

• accrue and pay employees at the expense of own funds sickness benefits for the first 3 days;
• pay 4 additional days off for an employee-parent (guardian, trustee) to care for disabled children;
• pay funeral benefits to a family member of a deceased employee.

Moreover, the FSS will reimburse you for the costs of paying the last two social guarantees by transferring money to your current account pp. 10, 11 Provisions... in case of temporary disability and in connection with maternity.

How everything will work

In a pilot project for direct payments of social insurance benefits, the employer essentially acts as an intermediary between the employee and the Social Insurance Fund office. In order for the FSS department to be able to pay benefits, you are obliged to hand over the necessary documents according to the inventory, in particular - applications on behalf of employees for the payment of a particular benefit according to the form approved by the FSS appendices No. 1, 2 to the FSS Order No. 335 of September 17, 2012 (hereinafter referred to as the FSS Order No. 335), sick leaves indicating information about the employee’s length of service and average earnings, certificates from previous places of work about earnings for the pay period Appendix No. 1 to Order of the Ministry of Labor dated April 30, 2013 No. 182n, an industrial accident report, if there was a work injury, a copy of the child’s birth certificate and others pp. 2, , 6 Regulations... in case of temporary disability and in connection with maternity; pp. 2, 3, 11 Regulations... in connection with an accident at work.

What documents must be submitted to the FSS for payment of a particular benefit are indicated in the application form for payment of benefits approved by the FSS, which you submit to the FSS on behalf of the employee. In this application, the employee must indicate how he wants to receive benefits. clause 9 of the Regulations... in case of temporary disability and in connection with maternity; clause 9 of the Regulations... in connection with an accident at work; Appendix No. 1 to FSS Order No. 335:

• <или>to a bank account. Then you need to indicate the account number and details of the recipient bank. If desired, benefits can also be received at salary cards at website of the Astrakhan RO FSS; website of Rostov RO FSS;
• <или>in cash at the post office at your place of residence.

Attention

You cannot receive benefits in cash at the Social Insurance Fund branch.

By the way, you can fill out an application for an employee yourself. They don't object to this regional branches FSS. But you cannot sign the application instead of the employee; he must do this personally. Before signing his autograph, the employee must check all his data and details for transferring benefits. website of the Astrakhan RO FSS; website of the Belgorod RO FSS.

The interaction between the three parties looks like this.

1clause 3 of the Regulations... in case of temporary disability and in connection with maternity; clause 3 of the Regulations... in connection with an accident at work; 2Appendix No. 2 to FSS Order No. 335; 3Appendix No. 1 to FSS Order No. 223 dated June 15, 2012 (hereinafter referred to as FSS Order No. 223); 4pp. 8, 9 Provisions... in case of temporary disability and in connection with maternity; pp. 7, 9 Regulations... in connection with an accident at work

This is what an ideal scheme looks like. But if something goes wrong, the terms for payment of benefits from the Social Insurance Fund may increase.

For example, if, after receiving a paper set of documents and information necessary for the assignment and payment of one or another type of benefit, the FSS department discovers that you did not submit them in in full, then within 5 working days the department will send you a notification in the form established by the FSS indicating the missing documents. And you must also submit these documents within 5 working days from the date of receipt of the notification ; ; pp. 6, 13 Regulations... in connection with an accident at work. By the way, notice sent by mail is considered received after 6 business days from the date of sending.

In addition, you will receive a notification if it turns out that the certificate of incapacity for work was filled out incorrectly. And it doesn’t matter who made the mistake - you or the medical institution. Along with the notice, the sheet itself will be returned to you so that corrections can be made to it. clause 8 of the Regulations... in case of temporary disability and in connection with maternity; clause 7 of the Regulations... in connection with an accident at work. After you eliminate all the mistakes and re-submit the certificate of incapacity for work to the FSS department, it will assign benefits to the employee within 3 working days.

If you have not submitted the register of information in full, electronic form, then there are some nuances here. First, you will receive an electronic notification from the FSS about the provision of the missing information. You must then acknowledge receipt of this notice within 1 business day. If you do not do this, the FSS branch, within 3 working days from the date of expiration of the period established for confirmation of receipt of the notice, sends you such a notice by mail by registered mail. You must send the missing information to the FSS office within 5 working days from the date of receipt of the notice. Appendix No. 4 to FSS Order No. 335; clause 7 of the Regulations... in case of temporary disability and in connection with maternity.

In what form should documents be submitted to the FSS?

Attention

If an employee missed the 6-month deadline for applying for benefits and there are no documents confirming the validity of the reason for the absence, the employer should not submit documents to the Social Insurance Fund for payment of benefits. clause 14 of the Regulations... in case of temporary disability and in connection with maternity.

The procedure for submitting documents to the Social Insurance Fund depends on the average number of employees of the organization and the type of benefit for which the employee applied pp. 4, 4(1) Provisions... in case of temporary disability and in connection with maternity:

• <если>The average number of employees for 2015 is 25 people or less; a set of documents is submitted on paper to the Social Insurance Fund department (for the list, see the diagram on). It is better to bring these documents to the department in person, since you need to submit the originals of all documents (sick leave certificates, certificates from previous employers, etc.). By the way, if you wish, instead of a paper set of documents, you can submit electronic registers;
• <если>the average number of employees for 2015 is more than 25 people, registers of information in in electronic format. There is no additional need to submit original documents. Moreover, registers of only five types of benefits can be submitted electronically:

• for temporary disability;
• for pregnancy and childbirth Appendix No. 1 to FSS Order No. 223;
• women who registered in the early stages of pregnancy and Appendix No. 1 to FSS Order No. 223;
• at the birth of a child Appendix No. 3 to FSS Order No. 223;
• to care for a child until he reaches the age of one and a half years.

But for benefits in connection with an accident at work, with paid leave for the victim of an industrial injury, electronic registers are not provided. So for these types of benefits, regardless of the number of employees, only paper sets of documents must be submitted.

Where are the original documents stored?

After the FSS department makes a decision on the assignment and payment of benefits to employees, it will return the originals of all documents submitted on paper (applications, certificates of incapacity, certificates, etc.) to you. And it is you who will have to keep them with you clause 13 of the Regulations... in case of temporary disability and in connection with maternity.

But there are exceptions to this rule. Certificates of incapacity for work issued in connection with an industrial injury or occupational disease are retained by the Fund's department. There is no provision for their return to employers.

The nuances of filling out sick leave by an employer

When you become a participant in the pilot project, you will still be required to complete your disability certificate section, but with one caveat. Since the FSS department will be in charge of calculating and paying its part of the benefit, then on sick leave you no need fill in the lines “Amount of benefit from the Social Insurance Fund Russian Federation" and "Total accrued."

Moreover, in the sheet issued in connection with illness, in the line “Amount of benefit at the expense of the employer” you need to indicate the accrued amount of benefit for the first 3 days, taking into account personal income tax Letter of the FSS dated October 28, 2011 No. 14-03-18/15-12956 (clause 11). Accordingly, you must calculate and withhold personal income tax only from your part of the benefit.

Please note that now you have no reason to withhold personal income tax from the entire benefit amount (as you did before). After all, with a pilot project regarding Social Security benefits, you are no longer the source of payment of income, but pp. 1-3 tbsp. 226 Tax Code of the Russian Federation. And if you withhold personal income tax from the entire amount of the benefit, it turns out that you have withheld tax from the employee excessively and you will have to return it clause 1 art. 231 Tax Code of the Russian Federation.

The FSS itself will withhold personal income tax and issue 2-NDFL certificates

Since the FSS branch, within the framework of the pilot project, itself accrues and pays temporary disability benefits to individuals (due to illness or work injury), it becomes tax agent according to personal income tax. This means that the FSS branch will withhold personal income tax from the amount of benefits when they are paid to individuals and transfer it to the budget. Art. 226 Tax Code of the Russian Federation; website of the Astrakhan RO FSS; website of the Belgorod RO FSS; website of Rostov RO FSS.

At the same time, when performing agency duties, FSS branches will not provide individuals with tax deductions(standard for children, property, social). Such explanations are posted on the websites of regional branches of the Social Insurance Fund - participants in the pilot project. website of the Belgorod RO FSS; website of the Astrakhan RO FSS; Lipetsk RO FSS website.

But the 2-NDFL certificates of the FSS department will be compiled and issued to company employees if they apply to them website of the Astrakhan RO FSS; website of the Belgorod RO FSS; Lipetsk RO FSS website. Your employee will have to receive such a certificate from the Social Insurance Fund office at the end of the year if he plans to submit a 3-NDFL declaration to his Federal Tax Service Inspectorate in order to receive property deduction when purchasing housing, social deductions in connection with treatment or training or for recruitment standard deduction for children (if annual amount income, taking into account the benefits accrued by the FSS department, is 350,000 rubles. and less e) clause 2 art. 219, para. 7, 8 tbsp. 220, sub. 4 clause 1, pp. 3, 4 tbsp. 218 Tax Code of the Russian Federation.

Who should withhold alimony when paying sick leave?

As you know, alimony must also be withheld from temporary disability benefits. clause 9, part 1, art. 101 of the Law of October 2, 2007 No. 229-FZ; subp. “c” clause 2 of the List, approved. Government Decree No. 841 dated July 18, 1996.

The fact that the employer will withhold alimony from his part of the accrued benefit (for 3 days) is understandable. But the organizations of the acceding regions - participants in the pilot project - have a question: will they be required to transfer the original document of execution (writ of execution, court order, notarized agreement on the payment of alimony to Part 1 Art. 12, part 3 art. 98 of the Law of October 2, 2007 No. 229-FZ) to your FSS department so that it withholds alimony from its part of the benefit?

As explained by the regional branches of the Social Insurance Fund - participants in the pilot project, such an obligation is not provided for employers. Contact the Fund branch website of Tambov RO FSS:

• <или>the recipient of alimony must present any of executive documents - performance list, court order or an agreement on the payment of alimony or its duplicates;
• <или>maybe service bailiffs. When the claimant (recipient) presents the enforcement documents to her, she will send a resolution to initiate enforcement proceedings to the territorial body of the Fund.

You can find out about the position of the Lipetsk Regional Social Insurance Fund on the issue of withholding alimony from paid sick leave: Lipetsk RO FSS website→ Manual for accountants → slide 13

Then the FSS department will withhold alimony from the amounts of assigned temporary disability benefits.

Another option is also possible - at the insistence of the alimony claimant, the bailiff service has the right to send a request to the territorial body of the Federal Social Insurance Fund of the Russian Federation about the amount of the benefit paid. After the FSS reports this amount, the resulting arrears in payment of alimony will be collected by order of the bailiff. Moreover, this resolution can be presented by the recipient of alimony at the debtor’s place of work.

What will change in the procedure for paying contributions to the Social Insurance Fund?

Newbie organizations that join the project from 07/01/2016 need to take this into account. Contributions accrued for July 2016 in connection with illness and maternity, as well as contributions “for injuries” must be transferred to the Social Insurance Fund in full. clause 3 of the Regulations on the specifics of payment of insurance premiums, approved. Resolution No. 294(with the exception of offset of the benefit amount against the payment of contributions - see). After all, since the FSS department will pay benefits itself, you will simply have nothing to reduce the assessed contributions. The same procedure for paying contributions will be in effect until December 2016 inclusive.

Features of filling out FSS reporting

Form 4-FSS Appendix No. 1 to the Order of the Social Insurance Fund dated February 26, 2015 No. 59 for the first half of 2016 you fill out as usual. Moreover, in this 4-FSS calculation you must include benefits that you accrued up to 06/30/2016 inclusive, but have not yet paid. You can pay these benefits to employees in July.

But starting with reporting for 9 months of 2016, you no longer need to record data on benefits paid from the Social Insurance Fund. But if from the beginning of the year to June inclusive you paid employees some benefits reimbursed from the Social Insurance Fund, then the features of filling out the 4-FSS calculation for 9 months of 2016 will be the same section III of the appendix to the FSS Order dated June 23, 2015 No. 267:

• in line 15 “Expenses for the purposes of compulsory social insurance” of Table 1 of Section I and in line 15 “Expenses for compulsory social insurance” of Table 7 of Section II, you do not need to fill out the columns “1 month”, “2 month”, “3 month”. After all, you simply don’t have such data for July, August and September. And even if you paid benefits to an employee by mistake, the Fund branch will not accept these expenses.

In line 15 of tables 1 and 7 it is necessary to show only the amount of benefits paid from the Social Insurance Fund as of July 1, 2016, as well as benefits accrued in last days June, but not yet paid as of 07/01/2016. That is, you only need to fill in the line “at the beginning of the reporting period.” It is not subject to change until the end of the year 2016.

Wherein total amount expenses in column 3 of tables 1 and 7 will be the same as in the calculation for the first half of the year;

For information on what to do if you, and not the Social Insurance Fund department, paid benefits to an employee by mistake, read:

• in tables 2, 5 and 8, where information about benefits paid at the expense of the Social Insurance Fund is deciphered, you must indicate data only for the first 6 months of 2016.

You will fill out the 4-FSS calculation for 2016 in the same order.

Transitional nuances

In addition, when moving from an offset mechanism for paying social insurance benefits to a direct one (from the Social Insurance Fund), you need to take into account the following:

• <если>before 07/01/2016 you did not have time to accrue (this is given 10 calendar days from the day the employee brought all the necessary documents Part 1 Art. 15 of the Law of December 29, 2006 No. 255-FZ) and, accordingly, did not reflect any benefit in the calculation of 4-FSS for the six months, then the Fund’s department will accrue and pay it. For example, if an employee brought sick leave on June 30, 2016, then you can transfer it to the Social Insurance Fund for payment of benefits;
• <если>you accrued and paid maternity benefits to an employee in June 2016 and as a result, in the calculation of 4-FSS for the six months, you incurred a debt for the FSS (as of 07/01/2016), then you can, upon application Part 2 Art. 4.6 of the Law of December 29, 2006 No. 255-FZ; Part 2.1 Art. 15 of the Law of July 24, 2009 No. 212-FZ:

• <или>offset it against the payment of contributions before the end of the calendar year;
• <или>reimburse it from the Social Insurance Fund. It is advisable to apply for real money if you are sure that the base for calculating contributions will not increase by the end of the year.

In conclusion, we note that in order to prevent the payment of an inflated monthly child care benefit, you are required to notify the FSS department within 3 days clause 4(2) of the Regulations... in case of temporary disability and in connection with maternity:

• about the dismissal of an employee caring for a child;
• about his next annual leave if he works part-time;
• about this employee returning to work full time;
• about the death of a child.

If you submit to the FSS department an electronic register of information necessary for the assignment and payment of a monthly child care allowance Appendix No. 5 to FSS Order No. 223, then you reflect the above information in column 28 of this register clause 2.15 of Appendix No. 6 to FSS Order No. 223.

If you submit sets of documents to the FSS department on paper, then you can report the above events in any form with attached documents (dismissal order, vacation, etc.).

What labor income should an accountant include in sick leave calculations from the start of 2017?

What rules should be taken into account in order to be assigned correctly, and what should you especially pay attention to in this case?

You will find the answers to these questions by reading all the information to the end.

The legislative framework

In order for working citizens to be able to take care of their health during periods of incapacity and at the same time not lose cash, legislatively procedure approved assignments and payment of benefits to them.

The Basic Law, the Constitution of the Russian Federation, guarantees to everyone social Security in case of illness of him or his family members. In other operating regulations describes the conditions and circumstances under which an employee has the right to receive financial compensation for this.

Basic provisions for appointment social payments employees during their treatment for illness are set out in the following regulations:

The last of the acts describes how to establish the amount of the amount, what are the requirements for the conditions for its assignment, and other rules for making payments. But its effect does not extend to the purpose financial assistance in case of temporary loss of ability to work due to an accident at work or the appearance of an employee. In such circumstances, the act regulates only the timing and procedure for reporting a sick employee. However, the provisions do not contradict Law No. 125-FZ of July 24, 1998, which describes the procedure in case of an accident or the occurrence of an occupational disease.

IN current legislation it is stated that the right to receive benefits due to temporary loss of ability to work is guaranteed to all persons registered as payers of contributions in the social insurance system. These do not include employees who do not have official registration as specified in the Labor Code of the Russian Federation.

Conditions for accrual and payment

Conditions for assigning compensation and payment of sick leave are made in accordance with Law of December 29, 2006 No. 255-FZ. It states that the insured persons include Russians, as well as foreigners temporarily or permanently settled in the territory of the Russian Federation, including those without citizenship.

For them, the law specifies mandatory conditions for participation in the social insurance system, which give the right to assign payment:

However, it should be mentioned that this circle of people can be expanded in accordance with other current federal laws.

A prerequisite for assigning compensation for a period of incapacity for work is the payment of contributions to the Social Insurance Fund for these persons, received as a result of income from their labor activity. A monetary fee for each person is sent to the Fund from employers who hired people, or from the citizens themselves on a voluntary basis. To participate in insurance, individual entrepreneurs or other citizens who, on their own initiative, want to enter into a relationship with the Social Insurance Fund of the Russian Federation and regularly pay contributions for themselves on the basis of Law No. 190-FZ of December 31, 2002, must contact the branch of the Social Insurance Fund at their place of residence.

Receipt of benefits is guaranteed the insured category of persons in the following cases:

• loss of ability to work due to illness or consequences of injury (including due to in vitro fertilization or surgical intervention for artificial termination of pregnancy);
• pregnant women if there is a threat to her health or the child, as well as;
• when establishing a quarantine regime for a citizen or his child under 7 years of age who goes to kindergarten;
• when he became ill or was injured within 30 days from the date of calculation;
• in the presence of ;
• For ;
• for prosthetics in a hospital setting for medical reasons;
• referral for further treatment to a sanatorium-resort institution within Russia or after a course of treatment in a hospital.

Benefits will be paid only when official sick leave is provided and the employee has been released from his duties at the place of work. Accrual cannot be made simultaneously with wages during the period of illness. The same requirements apply to benefits for pregnancy and childbirth. A woman has no right to receive it until she leaves work and takes maternity leave.

If the insured person has received sick leave due to the above circumstances, then he is assigned a benefit payment. The payment amount is calculated subject to a certain procedure.

The procedure and algorithm for calculating the amount

To pay funds for employee sick leave in 2017. you need to use the formula given in Federal Law No. 255 (Articles 1 and 14).

It looks like this:

VPVNT = SDTD x PTS x KDB,

• VPVNT – amount of temporary disability benefit;
• SDTD – average daily labor income of an employee;
• PTS – interest on length of service;
• KDB – number of sick days.

Now you need to determine the necessary parameters in order to calculate the required amount.

Work experience

The amount of benefits is greatly influenced by length of service.

He consists of those periods of work citizen when he performed production tasks for employment contract, was on public service, or other time during which contributions to the Social Insurance Fund were received for it. Periods must be added to this experience military service employee.

In addition to length of service, the amount of sick leave payment may also be affected by the type of care the employee provided for an ill family member.

The third parameter that is taken into account when calculating compensation for a citizen’s illness is the amount of average earnings for his last 2 years of work. But this needs to be discussed in more detail...

Average earnings

There are several points to consider when calculating an employee's average daily salary:

Into account average daily earnings include only income from which contributions to the Social Insurance Fund of the Russian Federation were paid.

These may include next payments:

• wage;
• business trips;
• bonuses;
• vacation pay.

After receiving the result of the employee’s income for 2 calendar years calculate the average salary per day.

To determine this amount in 2017, this is done as follows:

Average earnings to pay for working days of sick leave in 2017 = (2016 labor payments (the maximum parameter has not yet been established) + 2015 labor income (max. 670,000 rubles)) / 730 days.

This calculation procedure is established by Art. No. 14 (clause 1) of Federal Law No. 255 and Regulations of the Russian Federation No. 375, approved by Government Decree.

Number of days, specified in the formula, is not adjusted depending on leap years or other circumstances. It's permanent.

The result obtained must be compared with minimum minimum wage, which is approved by law annually.

In 2017 this value will be:

7500 rub. x 24 months / 730 days=246.57 rub.

Of the two values ​​of the average daily income guaranteed by the state and obtained in the calculation for the employee, the larger value is selected.

Sick days

Treatment period always noted by a doctor sick leave two dates. This period depends on specific parameters, but it cannot be more than 30 days.

The sequence of treatment and document preparation may be as follows:

There are other restrictions maximum number of days for issuing sick leave depending on various reasons:

• if disability is established – 5 months;
• for pregnant women – 140 days;
• caring for a sick child – 30-60 days.

When calculating the amount of insurance payment in the formula only includes weekdays from the period indicated on the sick leave certificate.

Procedure for completing the form

The main document for assigning compensation for the period of illness (pregnancy and childbirth) of an employee is his sick leave.

The employee submits the document to the accounting department to calculate the amount. The accountant must not only correctly record the results of benefit calculations on the sick leave certificate itself, but also formalize them on a separate paper for payment of funds and reimbursement of expenses to the company from the Social Insurance Fund.

It is the employee’s certificate of incapacity for work and the separately attached description of the calculation of benefits that are supporting documents on the legality of spending funds from the Social Insurance Fund of the Russian Federation allocated for payment.

When filling out the second section of the disability form, the accountant, unlike doctors, has the right to corrections. Moreover, their number is not limited, but they must be done carefully.

During correction of erroneous data the following nuances must be observed:

• cross out the corrected entry with one line and enter the correct one;
• necessarily near the correction and with reverse side mark “corrected believe” and certify them with seal impressions and visas of the head of the organization;
• Corrective or other means may not be used to correct errors.

In the cells of the lines where it is indicated at whose expense the funds were paid (FSS of the Russian Federation or the employer), indicate the amounts before deduction. The same applies to the “Total accrued” cell.

Completing the Application

For accrual insurance benefits accountant fills out a separate form, which must be attached to the certificate of incapacity for work. But there is no single unified form for all enterprises, so it is compiled arbitrarily.

However when calculating benefits on a separate sheet the following points need to be taken into account:

• it must be assigned a number and the date of composition indicated;
• it is necessary to write down the details from the certificate of incapacity for work, according to which the calculation of financial compensation is made;
• it is necessary to write data about the employee’s income, from which the average daily earnings are calculated;
• describe the total number of calendar days excluded from the biennium or the replacement of years by year;
• describe in detail the calculation of the amount of insurance benefits.

If information about excluded periods was received by the accountant on the basis of certificates from other employers, then the application indicates their start and end dates so that they are not counted twice. When replacing years, you need to write the date from the citizen’s application.

Duration

IN general procedure insurance payments employees appointed for the entire term, which is indicated on the sick leave certificate, i.e. until he recovers or is assigned a disability group that limits his ability to work.

However, there are some restrictions when The duration of receiving compensation for sick days is reduced. The following conditions contribute to this:

It should also be pointed out that the law of December 29, 2006 No. 255-FZ adopted significant restrictions on the terms of payment for those to whom it was prescribed due to care for the illness of a close relative.

Payment source

Throughout 2017, funding for the payment of benefits will be made from 2 sources:

1. The employer is obliged to allocate money to pay for the first 3 days;
2. Further payment, starting from 4 days, is made from the Social Insurance Fund.

However, for the period indicated on the sick leave certificate due to child care, the entire amount is allocated only from insurance fund without the participation of the employer.

The rules for calculating this benefit are outlined in the following video tutorial: