- this is an official confirmation of the absence of an employee at his workplace due to illness, for which he can receive monetary compensation.

Every citizen of the Russian Federation who officially works at the enterprise has the right to receive such compensation, or no later than a month after the date of dismissal. You have the legal right to submit a sick leave to the company's accounting department, even if you fell ill for a month after you paid. However, in this case, accountants have the legal right to ask you for a photocopy of your work book, which shows that you did not get a job for this month, otherwise the obligation to accrue the sick leave falls on the new place of work.

How to get a certificate of incapacity for work

In order to receive sick leave as an excuse for your absence from work, you should contact any medical institution that has a license to conduct medical activities in Russia. Only such organizations are issued forms of the established form with a registration number.

The sick person has the right to receive a certificate of incapacity for work either on the day of going to the hospital, or on the last day of illness. A sick leave opened after recovery has no legal force.

The reasons why the doctor can issue a sick leave to the insured person:

• Pregnancy and childbirth.
• Common diseases.
• Household and industrial injuries.
• Prosthetics.
• Quarantine.
• Caring for a sick family member.

Providing a sheet to the accounting department for payment

Further, the employee must submit the sick leave to the accounting department of the enterprise where he is employed. The accounting department is already calculating sick leave for payment. According to the new legislation, in 2014 all obligations to pay compensation are fully assumed by the FSS, although earlier the first three days had to be compensated by the company. Despite this, the company's accountants must calculate the amount of sick leave benefits, and then apply to the fund to compensate for the sick leave benefits.

After the correctly executed sick leave has been received by the accounting department, the average daily wage should be calculated to calculate compensation.

Calculation of the average daily earnings

Previously, the average daily salary was calculated based on one full year before the disease, according to latest edition The law should take into account the salary for 2 full years before the date of the sick leave. For example, if a sheet was received according to which the employee fell ill in May 2014, then we will take into account the earnings from January 2012 to December 2013.The amount received should be divided by 730 (731, if this period includes a leap year), we get the average daily earnings.

When calculating the average daily amount, it is worth considering some nuances. Only those amounts from which all insurance premiums have been paid should be considered. The maximum limit of the average daily wage in 2014 is 1,479.45 rubles. for sick leave.

Certificate from the previous place of work for accrual to the "new" employee

If an employee recently works at an enterprise, then together with the sick leave he must have a certificate for calculating sick leave from previous place work on the amount of salary for the specified period. When calculating from the previous place of work, the employee must be issued a certificate of income for the last 2 years of work. If they did not receive a certificate for calculating sick leave during the calculation, or it was lost, then it can be requested in the accounting department of the previous place of work, or at the request of the accounting department such a certificate will be transferred by the fund.

At the request of the employee, a different period for calculating the average daily earnings can be selected. An employee can take other years to calculate, for this he needs to contact the accounting department with a written request.

Calculation of the average daily allowance

The next step should be considered the calculation of the average daily allowance, the amount of which depends on the employee's insurance record. The length of service for calculating sick leave, as well as its effect on the percentage of payment for sick leave, can be clearly seen in the table:

Please note that when calculating the average daily allowance should not exceed 1,479.45 rubles, but also not be less than the minimum wage. This indicator in 2014 is 5554.00 rubles. per month, that is, 182.60 rubles. per day (5554.00 * 12/365). If the amount of the benefit is obtained below the minimum wage, then you should take the amount according to the minimum wage for the calculation.

Cases in which the minimum wage is taken for the average daily allowance

This is not the only case when payment is made based on the minimum wage. These situations include:

• Insurance experience is less than 6 months.
• There are no charges in the billing period.
• If the employee has violated the regime.
• If the sheet is opened due to alcohol or drug intoxication.

Features of calculating maternity leave

Particular attention should be paid to the payment of sick leave for pregnancy, since this happens on a different basis.

The accrual of maternity leave also occurs at the rate of 2 full years before the date of the sick leave. However, the amount received should not always be divided by 730, from this number of days it is necessary to subtract the days of the next vacation or maternity leave, as well as the days when the woman was distracted from work with pay.

When you calculate sick leave for pregnancy, take into account all the restrictions: the daily allowance must be in the range of 182.60 - 1479.45 rubles, the maximum amount of the entire allowance must not exceed 207 123.00 rubles.

The calculation of the sick leave for pregnancy must be carried out by the enterprise, even if the sick leave was issued within a month after the dismissal.

Hospital child care

Also, its own specificity is present when calculating a certificate of incapacity for work for caring for a child. Since 2014, special restrictions have been introduced on the number of days to care for a sick child. The number of days given to a parent to care for a sick child is shown in the following table.

A parent may be on treatment with a child for a longer period, but the FSS will not compensate for this amount. The accounting of days is kept separately for each child, the accounting department of the enterprise should control them. The accrual of sick leave for nursing is slightly different from the usual: the amount of the benefit is paid for the first 10 days in accordance with the length of service, the rest is only 50% of the average daily earnings.

Also, the employee must have a certificate for calculating sick leave, which indicates that the second guardian was not on sick leave.

An example of calculating sick leave

Let's say the citizen I.A. was ill from May 15 to June 7, 2014 and brought a sick leave to the company's accounting department, the cause of which was a general illness. Ivan Alekseevich has been working for 5 years and 7 months, of which 2 years and 8 months at the last place of work, the company regularly pays contributions for him.

To calculate the sick leave, we will take into account 2012 and 2013. The total salary for 2012 was 265384.56 rubles, and for 2013 - 289754.81 rubles, the total income for two years was 555139.37 rubles.

Next, we calculate the average daily salary: 760.46 rubles. (555139.37 / 730). We divide the amount of earnings for 2 years by 730, since there were no leap years in the calculation. This amount of average daily earnings meets the requirements: it is not higher than the maximum limit and not lower than the daily minimum wage.

In accordance with the experience, we calculate the size of the average daily allowance. Since the total insurance experience of an employee is more than 5 years, but less than 8, only 80% of earnings should be compensated: 760.46 * 80% \u003d 608.37 rubles. This amount also does not affect the limit values.

At the final stage, we will calculate the amount of the allowance that should be compensated to the employee. The total period of the disease was 24 full calendar days, it is for this number of days that we will accrue a monetary reward: 608.37 * 24 \u003d 14600.88 rubles.

When submitting an application for reimbursement of sick leave to the social insurance fund for the employee Vasiliev I.A. we indicate the amount of 14,600.88 rubles.

Accrual of sick leave. Reflection in accounting

When the sick leave is accrued, the entries, starting from 2013, are slightly different, since since last year the entire amount on the sick leave is compensated by the social insurance fund. To reflect the accrued amount of sick leave benefits, we use account 69 in the debit, which combines calculations for social insurance and security, and in the corresponding account we reflect credit 70 "Payments with personnel for wages." Until 2013, there were more transactions, it was necessary to make additional transactions to reflect the part that was paid for at the expense of the enterprise.

Next, you need to close the sick leave. In this case, we use the following postings. We close the paid tax amount in the amount of 13% of the accrued amount. We reflect it as follows: on the debit account 70, in the credit we reflect the account 68 - "Calculations for taxes and fees". It should be borne in mind that if the employee has special tax deductions, then the tax base must be reduced by the amount of the deductions.

When you pay for sick leave, no mandatory insurance premiums are charged, so the latter should display the transaction for transferring funds to employee accounts. To do this, we use account 70 in debit, and for credit we use account 50, if the employee receives a salary and sick leave at the checkout, 51 accounts in the case when the employee receives money on a bank card.

An example of recording disability benefits

Consider the accrual of sick leave in accounting using the example of I.A. taking into account that Vasiliev does not use tax deductions.

Thus, account 70 was closed for this employee.

Submission of an application to the FSS

After the accounting department has processed all sick leave and carried out their full calculation, accounting employees make an application to the FSS to compensate for the sick leave. The fund does not have a special sample of this application, but on the official website of the FSS you can download an approximate form. In this application, you should indicate the details of the company, the amount to be repaid, the tax regime and the list of attached documents. If the application contains a sick leave for pregnancy and childbirth, it must be accompanied by certified copies of the following documents:

• Sick leave with the calculation.
• Payroll.
• Employment history.
• Staffing table.
• The order of acceptance to work.

After the FSS has accepted all the necessary documents from the accounting department and registered the application, the fund undertakes to compensate employees for the amount in full after 10 days.

Some features when admitting hospital accounts

When accepting sick leave from employees, special attention should be paid to the correctness of its filling. Very often, the hospital can make a mistake in the spelling of passport data, also pay attention to the date of birth and the correct indication of the name of the company. The name of the organization must not contain quotation marks. It should also be noted that the fund will not take sick leave for accounting, in which more than 2 mistakes have been committed. It is better to return such sick leave to the employee for replacement.

You should not accept sick leave for payment, which the employee passed 6 months after his full recovery, because, probably, such sick leave will not be taken into account by the fund. You can compensate such an "overdue" sick leave only if the foundation issues a certificate stating that they are ready to take into account such a certificate of incapacity for work for any important reasons. If the fund reveals such errors, it has every right not to take such a sheet for accounting.

Every year the fund has the right to come to the enterprise to check the accrual of sick leave. If errors are detected both in the design and in the calculation, the fund may not take into account some sick leave and write out a fine personally to the accountant who made the mistake, therefore, when calculating the disability sheets, you should be very careful.

The work process is sometimes forced to be interrupted due to the illness of an employee who cannot fulfill his functional duties.

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In order for such a situation not to be considered absenteeism, it is necessary to open a sick leave, and subsequently provide it at the place of work in order to receive the due allowance for temporary disability.

In the process of receiving money, a reasonable question arises, who pays for sick leave in Russia in 2020, and it needs to be considered in more detail.

Important aspects

If a person cannot fulfill his duties for health reasons, then he needs to see a doctor and undergo an examination in the prescribed manner.

If the doctor finds deviations in health, he will open a sick leave, which will subsequently confirm the person's condition.

Only medical workers have the right to fill out this document, and the calculation of the allowance is subsequently made by personnel specialists at the work of a sick employee.

There are several reasons for applying for a sick leave for the maximum period and the subsequent payment of benefits in cash:

• illness or injury that occurred during or outside working hours;
• the need to care for a family member, adult, child under seven years old or disabled;
• the appointment of a quarantine regime for an employee, which is used when there is suspicion of his contact with an infectious patient or bacteriologically infected;
• the need for follow-up treatment using sanatorium conditions;
• prosthetics in a hospital.

Necessary concepts

To understand the issue of sick leave payment, first you should familiarize yourself with the basic current terms.

They will give an understanding of how exactly the payment is made, in particular, how the sick leave with the child is paid, who is entitled to it, and why it may be refused:

Term	Value
Sick leave	A document that is filled in by a medical officer and is used to confirm a person's illness or injury. It is provided as proof of the incapacity for work, and among other things, the document indicates the period during which the person was treated and his diagnosis
FSS	The Social Insurance Fund was created and is used for compulsory insurance of citizens, from which funds are paid in case of illness, injury, accidents, spa needs and the need to provide rehabilitation means and prostheses
Temporary disability allowance	Monetary funds paid to a person for the period of his disability, when he cannot perform his job duties due to health problems. Provided upon availability of a sick leave and is calculated by the average salary, as well as the coefficient depending on the length of service

How to issue it so that it is paid

In order to properly draw up a sick leave, you just need to consult a doctor, he will conduct an examination and determine for how long it is necessary to give an exemption from work. A sample application to the FSS for sick leave payment is available.

There are no special rules for drawing up this document, you should only submit it within six months after going to work, that is, closing the sheet by a doctor.

If there are several jobs, you should take several sheets at once, which are submitted to each job separately, this is the only way to achieve full payment.

What legislative acts govern

All standards regarding the registration and payment of sick leave are fully contained in legislative acts.

One of these is the federal law 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."

Sick leave compensation is discussed in more detail in Chapter 2, namely Articles 5 to 9. There you can find out what the conditions and duration of the payment of benefits, why they can reduce its amount, and in what situations they can generally refuse to provide funds.

The issuance of sick leave and the necessary requirements for registration are indicated in the order of the Ministry of Health under number 347n "On approval of the form of the certificate of incapacity for work."

In it, you can find out what the appearance of this document should be, in what cases it is invalidated and what data needs to be entered into it. The Labor Code of the Russian Federation is also not devoid of information on sick leave payments.

Article 124, for example, stipulates that if illness occurs during paid leave, the period of the latter can be extended or postponed, and the benefit will still be paid.

Points of interest

In order not to get into an awkward situation, you should figure out exactly when and by whom the sick leave is paid, and what non-standard situations may arise with it.

So, payment can be made either by the employer or by the Social Insurance Fund, but in the law, as already mentioned, there are certain ways to reduce the level of benefits.

Depending on the cause of the injury, as well as the duration of the sick leave, because the source of money also depends on this.

Photo: the procedure for receiving sick leave payments

Therefore, it will be important to find out all the details of sick leave payments in order to demand its payment if the refusal is unlawful, or to know what timeframe the employer must meet. If the payment came less than it was supposed to, then you also need to figure out why this could happen.

When is sick leave paid

It should be understood that an employee who works for a company or for an entrepreneur must give documents directly to either the boss or to the personnel department to specialists.

Already there they will make calculations, and decide when and who pays for the period of incapacity for work.

There can be only two sources of funds - the FSS and, in fact, the funds of the employer himself, and most of all the choice of the source of money depends on the number of days of illness.

Employer

The employer always pays for the first three days of the sick leave, starting from the day it was issued.

Moreover, when asked how the sick leave is paid, if the injury is domestic, it is important to understand whether a person has consulted a doctor, in any case, the employer pays for the first days.

At the same time, in no other situations the employer's funds can be used. To begin with, the employer must receive exactly the original sick leave, since it is forbidden to perform calculations on the copy, so a fake can be used.

In addition, there are moments in which, instead of the average salary, the minimum wage can be taken as the basis. For example, the minimum wage is used when an employee has less than six months of insurance experience and also has violations.

For example, such a violation may be a situation with neglect of the medical regime, the patient may not have come to the doctor for examination.

The minimum wage is also applied if the sick leave was issued due to intoxication provoked by alcohol or drugs.

FSS

The social insurance fund pays funds to employees from the fourth day of sick leave until the end, that is, it works with the continuation of the period.

But at the same time, there are some situations in which sick leave is fully paid from the FSS funds.

So, if a sick leave is issued for caring for a child or an incapacitated family member, an employee needs treatment for an occupational injury or occupational disease, then the money is taken from the Insurance Fund.

In addition, maternity benefits for a period of 140 days are also financed from there.

Special cases

If a sick leave is issued individual entrepreneur, now he must submit it to the FSS, where he pays insurance contributions for himself.

You should also consider the issue with the unemployed who are registered at the Employment Center, they can issue a certificate of incapacity for work and submit it to the Center to which they are assigned.

The amount of such benefits will be equal to unemployment benefits, but the source of funds will be the budget of the labor exchange itself, and not other structures.

Even if a person quit, he can still apply for sick leave payments from a past employer. True, this only applies if more than a month has not passed since the dismissal, and during this period the person opened a sick leave.

He must also submit it within six months after recovery, and along with the document about the illness, a passport and employment history... Thus, it is confirmed that the person does not work anywhere else.

Grounds for reducing payments

The law specifies situations in which the amount of the benefit may be reduced. Their list includes:

• if the person has violated the regimen prescribed by the attending physician;
• when a person did not appear for examination or examination;
• if the injury or illness has occurred as a result of intoxication with drugs, alcohol or toxins.

Is it subject to insurance premiums

According to the laws of the Russian Federation regarding the insurance sector, sick leave payments are not subject to insurance premiums, since they are included in temporary disability benefits.

Thus, when providing funds for sick leave, contributions to the hospital are not deducted from them. Pension Fund, as well as for health and social insurance.

By the way, this amount is also not taxed, so the person will receive all the funds from which no deductions will be made.

A sick leave is issued in cases when a person needs treatment and cannot fulfill his professional duties. The employer pays the employee for the first three days, and then payments come from the insurance fund.

Labor relations between employee and employer are governed by Labor Code RF. According to this regulatory legal act, an employee of an enterprise can count on support in case of illness. In order to use this service, the person concerned must provide an appropriate sick leave. According to which, subsequently, the accrual of funds will be made.

Basis for obtaining sick leave

First of all, it is worth noting that the issuance of sick leave is carried out by the relevant medical institutions, which in turn have the right to do so. The necessary rights are granted by the Social Insurance Fund.

The main reason for issuing a hospital document is the recognition of the incapacity for work of a working person. According to the current legislation, there is a corresponding list of conditions under which this is possible:

• Acquisition of one or another type of disease, as a result of which a citizen is temporarily unable to continue to perform his labor duties. It is also important to pay attention to the fact that in this case the law does not distinguish between the fact of the place of purchase this disease... So it can be acquired in the line of duty or at home. In one case or another, a citizen can receive a sick leave.
• Employee injury. The time and place of such injury also does not affect the approval or refusal to receive sick leave. The main condition is not the ability to continue working.
• The same document can also be issued to persons who, due to circumstances, are forced to take care of minor child under the age of 15. In some cases, this age can be extended to 18.
• In case of passing the period after the operational rehabilitation of the employee.
• In the event of a disease in a relative of this type, as a result of which the employee must take direct care of him. However, this provision does not apply to chronically ill relatives.
• If an employee is pregnant. Generic period. Abortion. This state of affairs can also be used to obtain a sick leave.

note! In case of illness or any injury, the doctor issues a certificate of incapacity for work.

What are the requirements for filling out and the general type of sick leave

In accordance with the existing legislation of Russia, a document on the disability of a citizen must be drawn up in accordance with the existing rules, such rules include:

• The format of the sheet on which the necessary fillings are made must correspond to the size of A4.
• The presence of FSS watermarks confirming the authenticity of the document.
• The presence of a yellow and blue color shade.
• The sheet indicates a special barcode containing the number of the issued document.
• There are requirements that also apply to the handwriting with which the sick leave is filled out. It must be in printed form and must be readable.
• In addition, according to business standards, any kind of correction in the certificate is not permissible.

Note! All payments for payment in accordance with the law are made using the 1C electronic system, as well as on the official website Federal Service Insurance.

Sick leave payments

According to the current rules for payment on the basis of sick leave, financial obligations to an employee are distributed between the employer and the Social Insurance Fund. At the same time, it is important to understand where exactly, in what quantity and in what cases these charges are made:

1. In the case of a domestic illness or, the first three days of deductions go from the budget of the enterprise where the person works. In the future, if the sick leave is calculated for a long period, the calculations are made directly from the FSS fund.
2. At the same time, if the injury was received directly at work, all financial liability is removed from the employer. The insurance moment will be paid by the corresponding government agency... In this case, calculations from the employer will not be required from the very first day of the employee's incapacity for work.

The amount of the cash benefit is calculated in accordance with the circumstances preceding the onset of illness or injury:

• First of all, it should be noted that payments most often directly depend on the length of service. For example, in the case of a domestic injury, payments will be made in the amount of 60% of the average earnings if the work experience at the enterprise is more than 5 years. If the experience exceeds the mark of 8 years, then payments can be 100% of the average earnings.
• According to the established norms, if an injury or illness was acquired at work or as a result of professional activity, the amount of payments cannot be lower than 100% of the average income of the victim. In this case, the time of work and his experience are not taken into account.
• When calculating payments, calendar days are taken into account, not working days. Thus, calculations are made for holidays or weekends.

Thus, the employee is able to compensate for the lost income for insurance years due to the onset of the insurance moment associated with temporary disability.

Note! When calculating the average income, a period equal to the last two years of employment is taken into account. The average income cannot be lower than the minimum wage in a particular region.

Terms of sick leave payments from the employer

Currently in Russia there are a number of legislative provisions, according to which sick leave payments to a temporarily incapacitated employee must be made within 10 days from the moment the sick leave is presented by the interested person. TO general position things should be added and the fact that if the time of payment falls on a day off, then it should be carried out at the next working day.

Calculations are made solely on the basis of a document provided from a medical institution with a specified fact of the onset of a temporary period of incapacity for work of a company employee. In practice, most often the accrual of "sick leave" occurs together with the main amount of wages or, advance payment. The required amount is paid in the same way in which calculations are made from the company's budget in the form of wages, it can be made in cash or by bank transfer.

Payment for sick leave FSS in 2019 - 2020

Meanwhile, if payments are to be made from the budget of the FSS, then they are credited to the account of the interested person within 10 calendar days from the date of presentation to the department of the state structure of all required documents... These documents include:

• Directly the very application for the provision of payments drawn up in the prescribed form. An example can be obtained from the department itself.
• Sick leave provided in the clinic.
• Attached is a certificate of income of the victim.
• A document confirming the insurance experience is required. A work book can serve as such a certificate. In order to provide the FSS with the necessary information from the labor law, you should contact the accounting department of the enterprise with a request to provide a certified photocopy of the required document.

Thus, according to the existing legislative norms of the Russian Federation in the pilot regions of the FSS in 2019, sick leave money is paid in a period equal to 10 days. At the same time, monetary payments can be delayed for up to 15 days.

The state guarantees to all officially employed citizens compensation payments in the event of temporary disability.

It is for these purposes that employers make contributions to the Social Insurance Fund.

The amount owed to the employee and its calculation will depend on several factors.

Grounds for registration

All issues related to the temporary disability of citizens and the payment of these days are regulated by law at the state level.

The main document in this matter is the federal law "On compulsory social insurance in case of temporary disability and in connection with motherhood", adopted at the end of 2006.

For registration of certificates of incapacity for work may there are several reasons:

• the citizen himself;
• Caring for the sick, most often;
• Sick leave, in connection with pregnancy and childbirth.

The sick leave is paid only to those citizens for whom contributions to the Social Insurance Fund are transferred. Due to these contributions, these payments are made, minus the first three days, which are paid at the expense of the enterprise, and even then not in all cases.

For the entire duration of the certificate of incapacity for work, the employee retains his workplace, he cannot be fired at the initiative of the employer. When, then the latter is automatically extended by the number of days of incapacity for work.

Last changes

The changes, which officially came into force on January 1, 2019, affected average daily earnings and average daily period.

In 2019, when making settlements on the employee's temporary disability sheet, following rules and regulations:

1. The timing has changed - the billing period included the previous two years - 2017 and 2018. This automatically led to an increase in the maximum allowable income amount that can be taken into account when calculating benefits.
2. For 2017, payments are taken in the amount of 755,000 rubles, in 2017 - the maximum possible indicator - 815,000 rubles, respectively. Based on this, by summing and dividing the result by 760 (the period counts as many days), the maximum average wage per day was determined in the amount of 2150 rubles 68 kopecks. It should be taken as a basis.
3. The maximum permissible wage (hereinafter - the minimum wage) has changed. Now it will be 11,280 rubles. With this value, earnings for one calendar month are measured. Taking this amount into account, the average daily rate is 370 rubles 85 kopecks.

In all other respects, the algorithm for calculating the sick leave remains the same. Basic requirements for calculations:

Examples of

A sick leave can be issued to an employee according to various reasons... The calculation of the allowance will differ in each case. Let's consider the most likely situations.

General calculation

In January 2019, an employee brought a sick leave to the accounting department, according to which he was absent from the workplace for 8 days. His insurance experience is 8 years.

Actual wage made up:

• 2017 - 450,000 rubles;
• 2018 – 540 000.

In none of the indicated periods did it exceed the legal norms. Hence, amount of allowance per day will be (450,000 + 540,000) / 730 days * 80% \u003d 1,084.93 rubles.

Total compensation amount for temporary disability, taking into account the fact that the sick leave is issued for 8 working days: 1084.393 * 8 \u003d 8679.44 rubles.

Calculation of benefits from the minimum wage

In 2019, the minimum wage must be used in following cases:

• when for a given billing period the employee did not receive a salary at all, or it was less than the minimum wage;
• pay for labor is equal to this indicator;
• the employee's work experience is less than 6 months or there are reasons for reducing the amount of payments;
• the effect of the regional coefficient affecting the minimum benefit.

Example: programmer Ivanova was on maternity leave during 2017 and 2018. On January 10, 2019, she went to work, and on the 23rd, she provided a sick leave for 7 calendar days.

At the estimated time, her salary was not charged, therefore, the accountant must calculate from the minimum wage as follows:

• determine the average daily wage for labor: 11 280 * 24/730 \u003d 370.85 rubles;
• taking into account the fact that her total length of service exceeds the 10-year threshold, the amount of compensation for incapacity for work will be equal to: 370.85 * 7 \u003d 2595.95 rubles.

Sick leave for childcare

In this situation, the accountant should understand that how many days of childcare he is entitled to pay.

The maximum number is no more than 60, if the child has not reached the age of 7. In case of complex clinical diagnoses, the period can be increased to 90 days if appropriate medical documents are available.

With outpatient therapy, for the first 10 days, the payment is calculated depending on the length of service of the employee, from day 11 - half of the salary.

If the employee is in the hospital with the child, the entire sick leave should be paid taking into account the length of service.

Note! If several people are caring for the child during the illness, the periods paid by them are determined individually, and they should not overlap.

For example, in February 2019, the child was ill for 6 days. The mother's earnings for 2 settlement years amounted to 1,270,000 rubles. Insurance experience 7.5 years. The care was carried out within 4 days.

Based on this, the average pay per day: 1,270,000 / 730 * 80% \u003d 1,391.78 rubles.

The amount of disability benefit for 4 days will be: 1391.78 * 4 \u003d 5567.12 rubles.

Thus, taking into account the changes in the procedure for calculating sick leave benefits in 2019, the following conclusions can be drawn:

• compensation is due to everyone who is officially employed;
• its value is proportional to the total length of service and accruals for 2017 and 2018;
• the rules for making accruals are determined by the factors that became the grounds for its issuance.

For the rules for calculating temporary disability benefits, see the following video tutorial:

Compensation depends on the length of service of this employee and on his income. Therefore, for different representatives of the team, the value will be different.

The calculation is made by the accountant. He does this within 10 days after the employee brings him a properly executed document. He will receive finances in the coming days.

How sick leave is calculated

The amount depends on the average income. To find the indicator, you need to take profit for the last 2 years, starting from the moment of illness. That is, everything for which insurance premiums were charged.

Thus, in 2018, it is worth considering the employee's profit for 2017 and 2016. For example, he fell ill on February 10, 2018. Here the fees are taken for 2017 and 2016. But there are maximum and minimum values \u200b\u200bfrom which deductions from the FSS come. In 2016 and 2017 they amounted to 718 thousand and 755 thousand, respectively. The formula for the daily indicator is as follows: Payouts \u003d amount over the last 2 years / 730 is the number of days in 2 years. If one of them was a leap year, you must take the number one more. Therefore, the highest income in 2018 will be (718,000 + 755,000) / 730 \u003d 2017.81.

There is also a minimum wage per day. It is calculated based on the minimum wage. It will be equal to (9 489 * 24 (number of months in 2 years)) / 730 \u003d 311.97.

Having calculated the daily rate, it must be multiplied by the number of days and by the coefficient applied.

What percentage is paid

The seniority must be counted from the date of opening. It is calculated in full months. It should be borne in mind that for 1 month - this is 30 days, and 1 year - 12 months. This procedure is established for counting "tails". Full years and months do not need to be converted into days and back.

If a subordinate has more than 8 years of insurance premiums, then he receives 100% of the average. If the value is from 5 to 8 years, then 80%, if up to 5 years - 60%. If he fell ill immediately after employment, then the value of the all-Russian minimum wage is taken, which in 2018 is 9 489.

The form is created in full accordance with the issuance procedure approved by the Order of the Ministry of Health and Social Development of the Russian Federation of June 29, 2011 No. 624n. This is the main condition for accrual.

Example: Citizen A. was on sick leave from 15 to 23 January 2015 (8 days). Total profit for 2013 - 376 thousand, for 2014 - 489 thousand. Has been working for 6 years.
Average daily rate \u003d (376,000 + 489,000) / 730 \u003d 1,184.93 rubles
To receive \u003d (1 184, 93 * 8) * 80% \u003d 7 583, 56.
Citizen M. was treated from 03 to 21 March 2018 (18 days). Insurance experience is 7 years, but neither in 2017 nor in 2016 she worked.
Average income M. \u003d (9 489 * 24) / 730 \u003d 311.86
Received \u003d (311.86 * 18) * 80% \u003d 4 490.9 rubles.

How many days is paid

The manager finances temporary disability for the following reasons:

• the employee is sick himself;
• he received injuries due to which he was temporarily unable to perform his functions. At the same time, damage is paid, acquired both in everyday life and at the enterprise, but the procedure for establishing benefits is somewhat different;
• required rehabilitation in a sanatorium or boarding house, after undergoing inpatient procedures;
• required prosthetics, which he performed in the state medical institution;
• introduction of a quarantine regime;
• caring for a family member;
• supervision of a child who has not yet turned 7 years old.

These are general norms, but there are exceptions to them:

• payment is not used when it comes to monitoring a family member who is already 15 years old and is in a hospital;
• for the care of chronic patients in remission.

The accrual is fractional: the first days are paid at the expense of the FSS, and the following days - at the expense legal entity... As practice shows, most often they take a vacation to be with children. Working women are at risk. Less often - fathers and grandparents. When registering, the doctor does not require certificates that will confirm the relationship of the sick child with the person applying for the sick leave. The design comes from the words of an adult.

The maximum length of the malaise can be 60 calendar days. However, the FSS has approved a list of ailments for which you can take up to 90 days. This rule applies to children under the age of 7. If a son or daughter falls ill at the age of 7 to 15, then the annual duration of rest is reduced to 45 days. If they are already 15 years old, then the mother will not be given a rest. If there is a disability, then up to 120 days are given for care.

How many sheets are paid per year

The number of possible forms is not limited. Only the number of days for which the compensation will be calculated is limited. A citizen himself can afford to be sick for no more than 30 days.

If the frame is sick longer, then only a special medical commission can extend it. Term - another 30 calendar days. In case of severe disabilities, it can be extended up to four months, but then the question of assigning a disability may already be raised. Therefore, you can take as many samples as you like. It can be 30 times for 1 day or 2 times for 15 days.

How long does it take to pay

The employee must bring the completed form to the accounting department. Within 10 days after that, the accountant makes the appropriate calculations. There is no need to draw up any statement here, since financing is the direct responsibility of the company. Everything should be credited within the next days of pay or advance payment within the organization.

It is advisable to submit the paper to the accounting department immediately after recovery. But if this cannot be done, there will be another 6 months in stock from the date when the sheet was closed.

If this deadline was also missed, then he will have to contact territorial body insurer. In this case, the applicant will have to prove that he could not apply earlier, since there were valid factors for that.

None of the laws give the exact concept of "good reason", but, according to practice, these include:

• force majeure and force majeure events;
• prolonged deterioration in well-being;
• moving to a different city;
• illegal dismissal and forced absenteeism;
• injury or death of a close relative.

It is permissible to include here and other incidents, which are spelled out in the order of the Ministry of Health and Social Development of the Russian Federation No. 74 dated January 31, 2007. Each individual case will be approached individually.

Do not forget that there are some circumstances in which the terms of circulation are somewhat different from the generally accepted ones:

1. Even a shortened one can apply for money. But two conditions will be required:
   • 30 days have not passed since the employment relationship was officially terminated;
   • the insured event concerns him personally, that is, it will no longer be possible to receive compensation, for example, in connection with the care of a relative.
2. The company is obliged to compensate for the absence even if the staff has not yet recovered and is in another institution. For example, he felt unwell and ended up in the hospital. He underwent inpatient procedures, removed some seizures, and then sent him to complete treatment at a polyclinic in the territory of his residence. There he was given a form. Already at the clinic after recovery, he will receive another. At the same time, he has the opportunity to submit the first form to make the corresponding payments to him.
3. Upon death, the heirs are required to apply for the transfer of the corresponding amounts to them within 4 months from the date of death.

Injury payment

A subordinate can receive both domestic injury and damage in the service. The first is obtained outside working hours, and in no way connected with the performance of the injured person's professional duties.

Some problems require a long-term solution, including a hospital stay. Here registration takes place in general order, taking into account some of the nuances:

• under outpatient supervision, it is issued by a doctor for a period of up to 15 days. If the citizen does not recover during this time, then it can be extended for another 15 days. The maximum time is 12 months, but it must be renewed every 15 days;
• if observation in a hospital is required, it will be issued by the attending physician after discharge for the entire period of hospital stay. If required, the action can be extended for another 10 days for treatment at the polyclinic.

If an indefinite term is concluded with the victim employment contract, then all days of illness are subject to registration, if urgent - then only 75 days. Accrual is made according to the standard scheme. An occupational injury is harm sustained during the performance of a person's functions. If treatment is required, the institution is obliged to finance these days in full, at the expense of the FSS.

In order for the FSS to approve the days of health recovery, two evidence will be relevant:

• sick leave;
• certificate stating that this event is recognized as production. This will be established by a special commission.

The money is charged at the rate of 100% of the salary. If the fact of injury through his fault is established, the size is reduced to 75%.

Weekend payment

The treatment period is confirmed in calendar days, which include weekends, non-working days, incl. Therefore, financing is carried out according to a general principle. The same conditions apply for weekends that are non-working holidays in accordance with Government Decisions.

These days will not be funded:

• if the incapacity for work has occurred as a result of deliberate harm to one's health;
• the subject's health deteriorated while on administrative leave;
• the illness occurred while in custody;
• was imposed arrested;
• suspension was formalized.

Payment for incapacity for work part-time workers

The specific method for part-time workers depends on where he was registered in the last 2 years that preceded his illness. It may turn out that he stayed:

• from the same employers as during the period when his health worsened. Then the payment is made by the same institutions. When a member of the team formalizes a disability, he will need to take as many copies of the sheets for each job. In this case, it is impossible to arrange only one paper and make copies;
• from other directors, not those with whom he settled in the year in which he took the rest. Then he can turn to any of these chiefs. In this case, they write out only 1 sheet for the one from whom he plans to receive benefits. But to this he applies information about the profit for the last 24 months, with the same employers as in the year when he went for treatment, but had other jobs. Then he draws up a document in the name of any director who is currently the current one for him. You will also need to attach materials that confirm the amounts.

The part-time job is less than 8 hours. A number of nuances are taken into account for the calculation:

• it must be produced based on earnings over the past 2 years, if it is more than the lowest mark;
• calculations are made based on the minimum wage, if the profit is less than the minimum amount. In this case, the share determined in proportion to the actual rate of working hours under the contract is taken into account.

Payment after termination

After the professional relationship has ended, the person still has the right to money. But there are several nuances:

• a period of temporary disability occurs within 30 days after dismissal;
• a former member of the organization cannot be employed in a new place;
• the former subordinate does not have the status of unemployed, that is, he did not have time to get on the line at the Employment Center;
• only the period that is given "for oneself", but not for the "care" of a sick relative will be taken into account;
• a colleague presents the papers six months after the dismissal. This deadline can be changed if there are good reasons. Then the accrual is carried out by the territorial body of the insurer.

Now the question arises about the timing of the disbursement of funds. If payments are made on payday, what about the fired? The basics are exactly the same. The manager transfers the allowance to the dismissed at the same time when the rest receive a salary or advance. If the dismissed person has not received anything within a month after the documents were submitted, then this is a reason for drawing up a written claim or a lawsuit in court.

If a former colleague managed to register as unemployed at the labor center, then he also has the right to money. This is funded by the FSS.