Oddly enough, but the work of an accountant, too, can in some way be called seasonal.In the summer, people tend to take a vacation and a little carelessly soak up the sunshine.Accountant must make payment in advance to prepare the documents for the issue of selling.In winter, employees begin to get sick en masse, increasing the amount of work that must be performed "keepers" (check the lists provided by the disability and to prepare for the payment of hospital fees).For a good specialist is not difficult.Those who only grasps the height of accounts should be clearly grasp the sequence of actions.
Before you start calculating the hospital, you must do the following:
- make sure that it corresponds to the approved form and filled out properly.After all, money to pay for sheets allocates fund Social Security disability, and he will not allow gross violations (if they are, then the company will have to compensate the costs from its own resources).Wrong calculation of the hospital will be "minus" to the accountant in the eyes of the employer.
- If the document is in order, then you should pay attention to whether there is reason to reduce the amount of benefit payable to the employee (they are clearly spelled out in Article 8 of the Law №255 from 2006).
- necessary to find out to what extent the company plans to compensate the employee temporary disability.As is known, the maximum limit no limit.Head of the enterprise may order to increase the total amount of the company's own funds.However, the need to pay additional fees for the medical, social and pension insurance.
All clear?Now you can take a direct payment for hospital.
Since the calculation should take into account that paid only on weekdays.Weekends and holidays are not subject to the payment!The calculation of sick pay is not difficult, but it must be done correctly and on time (not to create problems to the enterprise).One is false and calculated time sick leave may result in very undesirable consequences.Social insurance and tax authorities are constantly carrying out routine checks aimed at identifying such cases.Accountant dealing with payroll, must be proficient in methods of calculation and be able to practice all the laws and regulations adopted by the Government on this issue.
also definitely need to calculate the average earnings of the employee for the previous two years.The calculation of average earnings for the hospital, it is necessary to consider all the premium production and non-production, as well as regional factors (if any).State set maximum level of average earnings, that must be adhered to.Year after year, this level is constantly increasing (in 2012 it amounted to 512 thousand rubles).
Now there were only mechanical calculations.Take the amount earned by a citizen for the past two years, we put them, and then divide by the number of days (calendar).We get the average earnings per day.It should be no more than the average daily wage in the country.If a person works in the company recently, it may submit a certificate of income from a previous job.Then you need to take into account the employee's pensionable service.The law states that 100% of billing by the citizens, the insured not less than 8 years.If the insurance period is from 5 to 8 years, it paid 80% of the amount due.Workers are insured for less than 5 years, can claim only 60% of payment.Well, those who have a minimum experience (6 months or less) or a salary below the minimum wage (SMIC), can only rely on the sum within this same minimum wage.When everything is clear, with interest, it remains only to multiply the size of the average earnings per day by the number of days of illness.The calculation can be considered consummated!
