The largest oil reserves are concentrated in. Oil reserves in the world - how long will they last? Oil exporters and importers

Every accountant is constantly faced with the need to calculate sick leave payments to employees. Regarding this calculation, a lot of questions usually arise from both accountants and employees. How to correctly calculate the sick leave?

We will analyze the features of calculus in detail in this article. In addition, we will analyze an example of calculating a sick leave. This information it will be useful both for accounting employees for the correct calculation, and for the employees themselves, in order to know how they are paid sick leave.

In 2016, two years are taken as the settlement period, which precede the year in which the insured event occurred, that is, in this case when an employee falls ill.

For example, if an employee goes on sick leave in February 2016, then the billing period is from January 1, 2014 to December 31, 2015. It is for this time period that it will be necessary to calculate the average earnings.

If the employee was on maternity leave or parental leave for two years, then he has the right to replace one or two years with earlier ones preceding taking these holidays.

2. Average daily earnings for disability benefits

To calculate the sick leave, you should calculate the average daily wage, which is calculated for 2 years, which is the billing period. The amount of earnings must include those payments to the employee from which they were calculated and paid. Payments are taken into account, both from the current and previous employers. In order to include payments from a previous job, the employee must bring proof of income from previous employers.

If the last 2 years the person did not work and, accordingly, they were not deducted for him insurance premiums, then the sick leave will be calculated based on the minimum wage ( minimum size wages), in 2015 it was 5965 rubles, in 2016 the minimum wage is 6204 rubles.

After summing up all payments for 2 years, you need to compare the average monthly earnings with the value of the minimum wage. If the amount of earnings for a full calendar month is less than the minimum wage, then the sick leave must be calculated based on the minimum wage. Read more about the features of calculating the sick leave according to the minimum wage in.

Important point: when calculating earnings, you need to take into account what exists size limit the total amount of earnings for the year, above which the employee's payments are no longer taken into account. In 2015, the maximum earnings amounted to 670,000 rubles. In 2016 - 723,000 rubles. The last amount will come in handy for calculating sick leave in 2016, when the billing period is 2014-2015. The indicated values \u200b\u200bare the maximum amounts of earnings per year that can be taken into account when calculating the sick leave (it is within these amounts that insurance premiums are paid to the FSS).

After the total earnings for 2 years are determined, it remains only to divide it by the number of days in these years (730 or 731).

The value obtained from dividing the employee's earnings for 2 years by 730 (731) will be the average daily earnings of the employee.

3. Insurance period for sick leave

Calculation insurance experience for sick leave, as well as the previous paragraph, causes a lot of questions for accountants. This issue has been considered in detail. An example of calculating the insurance period for sick leave is also given there.

Depending on the insurance period, sick leave allowance is considered:

60% of the average earnings is accrued if the insurance period is less than 5 years;
80% - if the insurance period is from 5 to 8 years;
100% - over 8 years.

4. Payment for sick leave

To calculate sick leave compensation, it remains only to multiply the average daily earnings calculated in paragraph 2 by a percentage depending on the length of service and by the number of sick days.

According to the law, the employer pays the first 3 days of sick leave from his own funds, but the FSS pays for more than 3 days.

In order to consolidate the information presented above, below is an example of how sick leave is calculated.

An example of calculating sick leave benefits

Ivanov goes on sick leave from October 15, 2015 for 8 days. Ivanov's insurance experience is 7 years. Let's calculate the allowance due to Ivanov on sick leave.

Billing period

Ivanov fell ill in 2015, so the billing period is 2013-2014.

Average daily earnings

Ivanov's earnings for 2013 - 620,000 rubles, for 2014 - 480,000 rubles.

In 2013, Ivanov's earnings exceeded limit amount to calculate sick leave, equal to 568,000 rubles, therefore, it cannot take into account all earnings, we take an amount equal to 568,000 rubles.

In 2014, Ivanov's earnings did not exceed the limit, so we take it into account in full.

Total earnings for 2 years = 568,000 + 480,000 = 1,048,000 rubles.

Average daily earnings \u003d 1048000 / 730 \u003d 1436 rubles.

Insurance experience

Ivanov's insurance experience is 7 years, so the allowance will be considered in the amount of 80% of the average earnings.

Sick leave allowance

Allowance at the expense of the employer \u003d 1436 * 80% * 3 \u003d 3446 rubles.

Benefit from the FSS = 1436 * 80% * 5 = 5744 rubles.

If the sick leave fell on vacation, then it can be extended by the number of days of disability -.

When calculating sick leave, accountants often have difficulties. They are connected with the definition of insurance experience and daily earnings. In this article, you will learn how sick leave is calculated for all categories of the population.

The procedure for processing documents

If an employee was absent due to health problems, he must provide a sick leave on the first day of departure. A special certificate is drawn up for it, which describes the procedure for calculations. There is no special form for it.

The help states:

number, date of compilation;
details of the disability certificate;
Full name of the employee;
job title;
insurance experience;
wage;
number of days to calculate;
arithmetic calculations.

Instructions for calculating benefits

1. Determine the billing period.

This is the first stage. The basis for the calculation are two previous years preceding the one in which the employee fell ill. For 2014, these are 2013 and 2012, that is, 731 days. The base can be changed only if during this time the employee was on maternity leave.

2. Determine the total earnings for 2 years.

This amount includes all payments for which insurance premiums were accrued. Income from past employers is taken into account. To do this, the employee must bring to the current place of work certificates of the salary level from the past.

If the average monthly income is less than the minimum established by law, then the sick leave will have to be calculated according to the minimum wage. The same base is used if the experience is less than 6 months. There are also limits on the total amount of earnings for the year. In 2014, it is 624 thousand rubles.

3. We calculate daily earnings.

To do this, the amount of salary for 24 months must be divided by 731 days.

4. The insurance period of the employee is determined:

60% for persons who have worked no more than 5 years;
80% - 5-8 years;
100% for employees with more than 8 years of experience.

5. Payment for sick leave.

To calculate the daily benefit amount, multiply average daily earnings the above percentage. And then the result - the number of days when the employee was sick. The first three are paid by the employer, and the next - by the Fund Social Security RF.

Here's how sick leave is calculated. IN current year, as in the past, all payments will be made by the FSS of the Russian Federation. The base is still taken from the previous two years of the employee's work, and the average daily earnings are calculated from 730 working days. The ratio of the amount of benefits and seniority remained the same.

Example

Suppose a manager who has been working in a certain organization since 12/08/14 was absent for 10 days in February 2015 and brought a sick leave. The length of service for the sick leave is 9 years, so her allowance must be paid in in full. The billing period is from 01/01/13 to 12/31/14. How is sick leave calculated?

In 2013, the employee was credited with 498.1 thousand rubles, in 2014 - 590 thousand rubles. These amounts do not exceed the maximum limit.

Average daily income: (498.1 + 590): 730 = 1.49 thousand rubles / day.

Final accruals on sick leave: 1.49 x 10 days. = 14.9 thousand rubles.

Personal income tax is withheld from this amount: 14.9 x 0.13 \u003d 1.937 thousand rubles.

The employee will receive in her arms: 14.9 - 1.937 \u003d 12.963 thousand rubles.

All these calculations are entered into a special accounting statement. Since the employee was ill for more than 3 days, sick leave will be paid in installments. The first three - at the expense of the organization, the next - the FSS of the Russian Federation.

How sick leave is calculated if the employee has not previously worked

According to the law, when calculating the two-year base, the amount of unemployment benefits is not taken into account. If the employee did not submit a certificate from the previous place on the size wages, then the average earnings for the missing months are taken from the minimum wage.

Now let's talk about how sick leave is calculated in non-standard situations. A sick leave certificate must be submitted at the place of work no later than six months after recovery, otherwise the employee will lose the right to benefits. The document is issued not only in connection with the illness of an employee, but also a child who is less than 15 years old, or another family member in need of care. A dismissed employee who has not been able to find a new job within 30 days can receive an allowance in the amount of 60% of average earnings. But if he was ill at the same time and looked after a family member, then the calculation will be carried out only on one of the disability sheets. How is the sick leave of a working pensioner calculated? according to the standard scheme.

If a person had health problems during the period of unpaid leave or when he was under arrest, then you should not count on payments. If the dates of the sick leave coincide with annual leave, then the holidays should be extended, and the allowance should be calculated according to the standard scheme.

Starting from 2015, sick leave for the downtime of the enterprise is not paid, except in cases where the document was issued earlier than the enterprise began to have problems.

Timing

The allowance must be paid within 10 days from the date of receipt of the documents. The employee must receive the money with the next advance payment or salary.

Peculiarities of paperwork for child care

If a few months after the release of the first maternity leave the employee is sent to the second, then the allowance is calculated not from the minimum salary, but two years before the first pregnancy. The certificate of incapacity for work must be issued by the doctor of the antenatal clinic within 30 weeks for a period of 140 calendar days: 70 before childbirth, and the second half after. In case of multiple pregnancy, the document is issued on the 28th week for 194 days: 84 before and 110 after childbirth. If, for any reason, the expectant mother refuses to apply for a sick leave, then this fact is recorded in the medical record.

If a multiple pregnancy is established during childbirth, then the woman is issued an additional sick leave for 40 days. If the child was born prematurely, then a disability certificate is drawn up for a period of 156 days.

Pre- and post-natal leave are issued in one form. In the line "Indicate the reason" you need to underline "maternity leave" and indicate the expected date of delivery. In the column "Mode" - "outpatient and inpatient". At the bottom of the table, you need to write “140” or “194” in one line.

If a woman adopts a child, then in the column "Reason" you need to indicate "postnatal leave". In the table, write in Arabic numerals the duration of the vacation in the format day, month and year. The start date of the vacation must comply with the court decision, and the period - no more than 70 days from the date of birth of one or 110 - for two or more children.

Documents required to receive money:

sick leave;
employee's statement
certificates from all places of work for the previous two years.

The following are eligible for benefits:

working;
unemployed;
full-time students;
contract employees;
women who have adopted a child.

How is maternity sick leave calculated?

Algorithm:

Calculate the amount of payments with insurance premiums to the FSS for the previous year.
Determine your average daily income.
Calculate the amount of benefits per day: multiply the average daily income by the appropriate percentage (60, 80 or 100).
Compare the amount received with the maximum allowable amount established by law.
Calculate the total payout. To do this, the daily allowance is multiplied by the number of calendar days of vacation.

If a pregnant woman has less than 6 months of service, then the monthly allowance is paid in an amount not exceeding the minimum wage for same period. This income is not subject to personal income tax contributions to pension and compulsory social insurance.

Example

The organization is on common system taxation. From 12/23/2008, the employee goes on maternity leave for 140 k.d. (until 05/11/2009). Salary - 27 thousand rubles, experience - 5 years. The employee has completed the full pay period.

The amount of the benefit is calculated based on 100% of the salary for the previous 12 months. Maximum size payments established by law for this period are: 23.4 thousand rubles in 2008 and 25.39 thousand rubles in 2009. The total salary of an employee exceeds these figures. Therefore, the calculation will be carried out in this way:

for those months that are fully included in the vacation, the allowance is accrued at 100%;
for incomplete - in proportion to the number of k.d. leave.

The total amount is: 117,362.91 rubles. (25.39 thousand rubles x 4 m + 23.4 thousand rubles x 31 days x 9 days + 25.39 thousand rubles x 31 days x 11 days), where:

9 k.d. - vacation in December 2008;
11 k.d. - in May 2009.

Peculiarities

Last year, a bill was adopted aimed at optimizing the budget of the FSS. According to this document, the period of incapacity for work, which is paid by the employer, will be increased to 3 days. And the allowance for pregnancy, child care will be calculated based on the average monthly earnings for 2 years, including for the time of service with another employer. If at that time the person was on parental leave, then, upon the relevant application, the calculation base can be replaced by other two calendar years if it increases the amount of the benefit.

If the insured had no earnings for previous period or if the earnings were less than the minimum wage, then the figures for the minimum wage are used to calculate the average daily income. Wherein total amount payments cannot be less than that established by law: for 2011 - 2195 rubles for the first and 4389 - for the second child.

Rules for calculating maternity sick leave in 2015

The maximum allowance should not exceed 316,778 rubles (for the birth of 2 or more children). Payments are made on the next day of income payment. Vacation duration remains the same:

140 days - at the birth of one child;
156 - in case of complications during childbirth;
194 - in case of birth of 2 or more children.

The allowance is calculated in total and paid in full, even if the woman continues to work during maternity leave. The base still remains the previous 2 years, that is, 2013 and 2014. State restriction on maximum amount earnings for 12 calendar months in 2014 - 624 thousand rubles, in 2013 - 588 thousand rubles.

A woman with an insurance period of less than six months is paid a benefit in the amount of the minimum wage for each month of vacation, which in 2015 is 5965 rubles. If a person is employed by several employers, then the total income is used to calculate the base, but the payment is made in the last place.

If for some reason the employer cannot make the payment, then this obligation is shifted to the territorial body of the insurer. Employees dismissed in connection with the liquidation of the enterprise, the allowance is paid in the amount of 544 rubles / month. social security agency. But to get it, you need to register with the employment center within 12 months from the date of reduction. Full-time and absentee form receive payment at the place of study.

Summary

In the event of an illness of an employee or one of his family members, a sick leave certificate can be issued. Depending on the length of service and wages, a person receives a benefit in the amount of 60-100% of the average daily income.

The Labor Code guarantees a worker employed under employment contract, maintaining his place for the period of illness, as well as the payment of compensation for this period - temporary disability benefits. The calculation of the sick leave, as well as the procedure for processing the payment, has its own specifics.

Basis for calculating sick pay

Initially, an employee who falls ill is put on absenteeism in the time sheet. Upon returning to work, the employee provides the personnel department with a sick leave received in a medical institution. In this case, the employer should not forget that the sheet is a document strict accountability, which serves as the basis for calculating compensation for the period of illness of an employee. On its basis, the employer will then be able to reimburse the amounts paid at the expense of the FSS. Of course, only a genuine sick leave certificate filled out in accordance with all the rules for its execution gives the right to compensation for payments from social insurance.

Recall that medical workers of institutions with an appropriate license for medical activities, as well as for some Additional services in medecine. The document must indicate the name of the institution that issued it. In addition, the date of issue of the sheet, the full name of the patient, his date of birth and the reason for temporary disability are required, which is indicated by a special code, the decoding of which is given on the back of the sick leave. The exact name of the employer is also indicated on the sick leave.

Nevertheless medical organization does not complete the sick leave. The rules for calculating sick leave in 2017 imply that the employer himself fills out part of the document. In the FSS, the sick leave must be submitted completely filled out.

After receiving a sick leave from an employee, the employer has 10 calendar days to calculate temporary disability benefits. The entire amount due must be paid on the next day set as the day for calculating wages (part 1 of article 15 federal law dated December 29, 2006 No. 255-FZ).

How sick leave is calculated in 2017

The procedure for calculating the sick leave in 2017 remained the same, and the formula is the same as in previous years. The only difference is that the minimum wage, if it is used to calculate sick leave, has increased since July 2017, and, accordingly, payments based on the minimum wage have also increased.

The total amount of sick leave paid to an employee is determined as the product of the number of sick days, average daily earnings and the percentage of accrual, depending on the length of service of the employee.

Average earnings in the calculation of sick leave payment in 2017

The average daily earnings in the sick leave calculation are determined on the basis of the two calendar years preceding the year in which the disability episode occurred. All payments to the employee that took place in these two years, and which at the same time were included in the calculation base for the payment of insurance premiums in case of temporary disability, are taken into account. Moreover, if the employee was hired during these two years, and before that he worked in another place, then the data from the current employer will be incomplete. How to calculate sick leave in this case? New employer when calculating average earnings, it will have to be guided by a certificate of the amount of payments subject to contributions to the Social Insurance Fund, issued by the employee's previous employer. The form of this certificate was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

You also need to remember that the total amount of earnings, which is taken to calculate the average, is limited by the upper limit. This figure increases slightly every year. So in 2015 and 2016, the maximum earnings for calculating insurance premiums were 670,000 rubles and 718,000 rubles, respectively. In 2017, this figure is 755,000 rubles: within this amount of wages, from January and on an accrual basis, insurance premiums are calculated this year in case of temporary disability. But to determine the average earnings in the calculation of the sick leave, 2017 does not yet matter. The limit on it will be relevant only in 2018.

How to calculate the "hospital" experience

The percentage of average earnings, according to which sick leave is calculated, depends on the number of years of insurance experience. 100% of payments are received by those employees whose experience is 8 years or more. With an experience of 5 to 8 years, the employee benefit will be calculated based on 80% of average earnings. With an experience of up to 5 years, a limit of 60% applies.

These indicators are taken into account if sick leave in 2017 is calculated for various diseases, injuries, when treating a child in a hospital, as well as during quarantine, aftercare in a sanatorium, with medically justified prosthetics, or if it is necessary to care for a sick relative who is undergoing treatment outpatient.

Other limits are provided for caring for a child who is being treated outside the hospital: for the first 10 calendar days, the average earnings are calculated depending on the length of service according to the rules described above, for the following days, the sick leave is calculated based on 50% of the average earnings (clause 1, part 3 article 7 of the Federal Law of December 29, 2006 No. 255-FZ).

A separate limit on average earnings - 60% - is provided for cases when an employee who has already quit, who falls ill or is injured within 30 days from the date of dismissal, applies for benefits to the employer (part 2 of article 7 of the Federal Law of December 29, 2006 No. 255-FZ).

Calculation of sick leave in 2017: example 1

Ivanov T.S. was absent from work from 17 to 27 July. During these 11 days, he provided the employer with a sick leave.

The total amount of earnings in 2016 from this employer amounted to 810,000 rubles (that is, it exceeded the threshold for calculating contributions to the FSS), in 2015 - 350,000 rubles. At the same time, at the beginning of 2015, this employee was in an employment relationship with another employer, and according to a certificate from the previous place of work, his income subject to insurance contributions for the first months of 2015 amounted to 218,500 rubles.

The total work experience of this employee is 7 years.

(718,000 + 350,000 + 218,500) / 730 x 80% x 11 = 15,508.50 rubles.

Example 2

Smirnova V.A. provided the employer with a sick leave certificate for child care for the period from July 24 to August 3.

The earnings of this employee in 2016 will be 560,000 rubles, in 2015 - 512,000 rubles. Seniority- less than 5 years.

The calculation of the sick leave will look like this:

(560,000 + 512,000) / 730 x 60% x 11 + (560,000 + 512,000) / 730 x 50% x 1 = 9545.21 rubles.

Minimum wage for calculating sick leave in 2017

How to calculate sick leave in 2017 if the employee had no income in the previous two years, for example, he just started his labor activity? In this case, the sick leave will be calculated based on the minimum wage in force on the date of the onset of disability (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ).

Until July 1 of this year, the minimum wage in Russia was 7,500 rubles, after this date the figure increased to 7,800 rubles.

An example of calculating sick leave in 2017 based on the minimum wage:

Petrov A.V. got a first job in 2017, provided his employer with a sick leave for the period from July 28 to August 3.

The calculation of sick leave for this situation will be performed as follows:

7,800 x 24 / 730 x 60% x 7 = 1,077.04 rubles.

How employers pay for sick leave

The above principles of how the sick leave is calculated are sufficient for the employee to independently determine the amount of the payment due to him. However, the employer needs to take into account one more point related to the reimbursement of temporary disability benefits. So, if we are talking about ordinary cases of illness or injury, as well as in the case of an induced abortion or IVF procedure, the sick leave for the first 3 days is paid to the employee at the expense of the employer. Social insurance does not compensate these amounts, but compensates for the entire remaining period of the sick leave, starting from the 4th day. For all other cases of calculating sick leave, the allowance is paid at the expense of the FSS, starting from the 1st day indicated on the disability certificate.

The procedure for processing documents

The help states:

number, date of compilation;
details of the disability certificate;
Full name of the employee;
job title;
insurance experience;
wage;
number of days to calculate;
arithmetic calculations.

Instructions for calculating benefits

1. Determine the billing period.

This is the first stage. The basis for the calculation is the previous two years preceding the one in which the employee fell ill. For 2014, these are 2013 and 2012, that is, 731 days. The base can be changed only if during this time the employee was on maternity leave.

2. Determine the total earnings for 2 years.

3. We calculate daily earnings.

To do this, the amount of salary for 24 months must be divided by 731 days.

4. The insurance period of the employee is determined:

60% for persons who have worked no more than 5 years;
80% - 5-8 years;
100% for employees with more than 8 years of experience.

5. Payment for sick leave.

To calculate the daily allowance amount, you need to multiply the average daily earnings by the above percentage. And then the result - the number of days when the employee was sick. The first three are paid by the employer, and the next - by the Social Insurance Fund of the Russian Federation.

Here's how sick leave is calculated. This year, as in the past, all payments will be made by the FSS of the Russian Federation. The base is still taken from the previous two years of the employee's work, and the average daily earnings are calculated from 730 working days. The ratio of the amount of benefits and seniority remained the same.

Example

Suppose a manager who has been working in a certain organization since 12/08/14 was absent for 10 days in February 2015 and brought a sick leave. The length of service for the sick leave is 9 years, so her allowance must be paid in full. The billing period is from 01/01/13 to 12/31/14. How is sick leave calculated?

In 2013, the employee was credited with 498.1 thousand rubles, in 2014 - 590 thousand rubles. These amounts do not exceed the maximum limit.

Average daily income: (498.1 + 590): 730 = 1.49 thousand rubles / day.

Final accruals on sick leave: 1.49 x 10 days. = 14.9 thousand rubles.

Personal income tax is withheld from this amount: 14.9 x 0.13 \u003d 1.937 thousand rubles.

The employee will receive in her arms: 14.9 - 1.937 \u003d 12.963 thousand rubles.

All these calculations are recorded in a special accounting statement. Since the employee was ill for more than 3 days, sick leave will be paid in installments. The first three - at the expense of the organization, the next - the FSS of the Russian Federation.

How sick leave is calculated if the employee has not previously worked

According to the law, when calculating the two-year base, the amount of unemployment benefits is not taken into account. If the employee has not submitted a certificate from the previous place on the amount of wages, then the average earnings for the missing months are taken from the minimum wage.

If a person had health problems during the period of unpaid leave or when he was under arrest, then you should not count on payments. If the dates of the sick leave coincide with annual leave, then the vacation should be extended, and the allowance should be calculated according to the standard scheme.

Starting from 2015, sick leave for the downtime of the enterprise is not paid, except in cases where the document was issued earlier than the enterprise began to have problems.

Timing

The allowance must be paid within 10 days from the date of receipt of the documents. The employee must receive the money with the next advance payment or salary.

Peculiarities of paperwork for child care

If a few months after leaving the first maternity leave, the employee is sent to the second, then the allowance is calculated not from the minimum salary, but two years before the first pregnancy. The certificate of incapacity for work must be issued by the doctor of the antenatal clinic within 30 weeks for a period of 140 calendar days: 70 before childbirth, and the second half after. In case of multiple pregnancy, the document is issued on the 28th week for 194 days: 84 before and 110 after childbirth. If, for any reason, the expectant mother refuses to apply for a sick leave, then this fact is recorded in the medical record.

Documents required to receive money:

sick leave;
employee's statement
certificates from all places of work for the previous two years.

The following are eligible for benefits:

working;
unemployed;
full-time students;
contract employees;
women who have adopted a child.

How is maternity sick leave calculated?

Algorithm:

Calculate the amount of payments with insurance premiums to the FSS for the previous year.
Determine your average daily income.
Calculate the amount of benefits per day: multiply the average daily income by the appropriate percentage (60, 80 or 100).
Compare the amount received with the maximum allowable amount established by law.
Calculate the total payout. To do this, the daily allowance is multiplied by the number of calendar days of vacation.

If a pregnant woman has less than 6 months of experience, then the monthly allowance is paid in an amount not exceeding the minimum wage for the same period. This income is not subject to personal income tax, contributions to pension and compulsory social insurance.

Example

The organization is on the general system of taxation. From 12/23/2008, the employee goes on maternity leave for 140 k.d. (until 05/11/2009). Salary - 27 thousand rubles, experience - 5 years. The employee has completed the full pay period.

The amount of the benefit is calculated based on 100% of the salary for the previous 12 months. The maximum amount of payment established by law for this period is: 23.4 thousand rubles in 2008 and 25.39 thousand rubles in 2009. The total salary of an employee exceeds these figures. Therefore, the calculation will be carried out in this way:

for those months that are fully included in the vacation, the allowance is accrued at 100%;
for incomplete - in proportion to the number of k.d. leave.

The total amount is: 117,362.91 rubles. (25.39 thousand rubles x 4 m + 23.4 thousand rubles x 31 days x 9 days + 25.39 thousand rubles x 31 days x 11 days), where:

9 k.d. - vacation in December 2008;
11 k.d. - in May 2009.

Peculiarities

Last year, a bill was adopted aimed at optimizing the budget of the FSS. According to this document, the period of incapacity for work, which is paid by the employer, will be increased to 3 days. And the allowance for pregnancy, child care will be calculated based on the average monthly earnings for 2 years, including for the time of service with another employer. If at that time the person was on parental leave, then, upon a relevant application, the calculation base can be replaced by another two calendar years, if this increases the amount of the benefit.

If the insured had no earnings for the previous period or if the earnings were less than the minimum wage, then the minimum earnings figures are used to calculate the average daily income. At the same time, the total amount of the payment cannot be less than that established by law: for 2011 - 2195 rubles for the first and 4389 - for the second child.

Rules for calculating maternity sick leave in 2015

The maximum allowance should not exceed 316,778 rubles (for the birth of 2 or more children). Payments are made on the next day of income payment. Vacation duration remains the same:

140 days - at the birth of one child;
156 - in case of complications during childbirth;
194 - in case of birth of 2 or more children.

The allowance is calculated in total and paid in full, even if the woman continues to work during maternity leave. The base still remains the previous 2 years, that is, 2013 and 2014. The state limit on the maximum amount of earnings for 12 calendar months in 2014 is 624 thousand rubles, in 2013 - 588 thousand rubles.

If for some reason the employer cannot make the payment, then this obligation is shifted to the territorial body of the insurer. Employees dismissed in connection with the liquidation of the enterprise, the allowance is paid in the amount of 544 rubles / month. social security agency. But to get it, you need to register with the employment center within 12 months from the date of reduction. Full-time and part-time students receive payment at the place of study.

Summary

To calculate sick leave, you should know the following values:

insurance experience - what it is and how it is calculated, read;
salary for the last 2 calendar years;
the number of calendar days worked in this period;
number of sick days payable.

Calculate size sick leave V online calculator — .

Calculation of sick leave

The calculation formula takes the following form:

Hospital allowance = average daily wage * % depending on the insurance period * number of days of sick leave.

determine the average daily earnings for the billing period,
calculate the amount of insurance experience,
establish what percentage of payment corresponds to this experience;
calculate how many days of sick leave you need to pay;
multiply the required values.

Average daily earnings

To calculate it, you need to establish which period should be taken as the settlement period. By law, this is 2 years, moreover, calendar years, that is, from January 1 to December 31. Years should be taken those that come before the year of disability.

If the employee was on maternity leave in these years or cared for a child under 3 years old, then one or two years can be replaced with earlier ones preceding the decree. Such a substitution should only be made in the event that such a substitution would result in an increase in benefits.

Average earnings per day should be calculated for a certain billing period.

The formula for calculating the average daily earnings for sick leave:

Average daily earnings = salary for settlement per. / number of days in calc.per.

That is, you should add up all the payments made to the employee for 2 years. If the employee has not worked in this place of work in these years, then you need to get certificates from previous places. It is better to take care of such a certificate in advance and receive it upon dismissal. Income statements will allow the current employer to take into account all payments made to the employee in the accounting years.

The law provides for an income limit, payments above the limit are not included in the calculation. In 2014, the limit was 624,000 rubles, in 2015 - 670,000 rubles, in 2016 - 718,000 rubles. When calculating benefits in 2016, the maximum possible income, which can be taken into account in the calculation is 624000 + 670000 = 1294000 rubles.

If the total income for 2 years is less than 24 * minimum wage for the year of calculation, then the calculation must be carried out according to the minimum wage, when the minimum wage * 24 months is taken as the total income for the billing period. In 2016, the minimum wage = 6204 rubles, which means the minimum possible income for 2 years = 6204 * 24 = 148896 rubles. From July 1, it is planned to increase the minimum wage to 7,500 rubles.

The number of days for 2 years - the number of calendar days is summed up, for 2014 and 2015 it is 730 days. From these days, sick days, unpaid leave for more than 14 days, maternity leave and parental leave should be deducted. Payments made during these periods are not included in the calculation of sickness benefits.

Knowing the total number of calendar days in billing period and the total income for this period, you can determine the average daily earnings by dividing the income by days.

Insurance experience

These are the periods of work of an employee with the deduction of insurance premiums to the FSS. This takes into account not only the time of work under an employment contract, but also service in various bodies, including in the army, municipal and public service.

Total years (from January 1 to December 31), full months (from the first to the last day) and days are summarized specified periods. Days are then converted into full months, taking into account that one full month is 30 days. Months are converted into full years, taking into account the fact that 12 months. is one full year.

The result should be the length of service, expressed in full years and full months.

% sick pay from insurance experience

There is a dependence of the length of service on what percentage will be paid to the employee on sick leave:

experience< 5л. — 60%;
experience > 5 years, but< 8л. — 80%;
experience > 8 years. - 100%.

If the sick leave is open to the employee himself, then all the days of the disability sheet are calculated taking into account the indicated dependence.

If or other close relative, and the sick leave is open due to the need to care for him, then only the first 10 days of the sick leave are paid for the specified dependence, 50% of the payment is applied to the rest of the day.

Number of sick days

If an employee falls ill, then all sick days, including holidays and weekends, should be paid.

If a child or other family member falls ill, there are some restrictions.

If the employee is on vacation

If an employee falls ill during the main vacation, then it is extended for sick days, if the employee falls ill during other types of vacation, then they are not extended.

If a child falls ill, then no matter what type of vacation the employee is in, sick leave is not paid.

Calculation example

An employee fell ill, data for calculation:

insurance experience - 7 years. 5 m;
sick leave - from 05/12/2016 to 05/20/2016;
from 05/10/2016 to 05/15/2016 the employee was on vacation without pay;
in 2015, the employee was on sick leave for 10 days;
earnings in 2014 - 600,000 rubles;
earnings in 2015 - 700,000 rubles.