sick leaves is for the employees of the accounting department one of the main documents.Accountants are required to closely monitor any changes in the law and to comply strictly with the rules adopted.
Correct filling
Many accountants are not yet fully have time to learn the rules of how officials are making adjustments again.According to the decree №624n from 29.07.2011, which is currently under consideration by the summer of 2012 will be amended as follows:
- Line "total accrued" indicate the amount of benefits including personal income tax.
- after the decision to gaps between the cells will be treated more seriously.At the moment, the fund allows for the presence of empty cells between the initials of the doctor.After adjustment, the gap will be possible only after the names (for example, Ivanov II).However, detection of this error is not a ground for refusing payment of the grant and renewal of a sheet.
- Now the problem will not occur if the organizational and legal form (OJSC, CJSC, etc.) will be after the name of the company.To be
- failure to pay sick leave allowances, with technical defects, iefilling their wires are not printed and written letters or letters beyond the brink of a cell.
- sick leave extended for more than 15 days without appropriate medical commission marks, non-refundable.However, this does not apply to pregnant women.
- If sick leave is present unreadable or fuzzy print, then the document should be replaced.As
paid sick leave?
Let's look at the changes in 2011 and the new hospital payment.
- changes affected the earnings from which the allowance is taken into account.Previously, it was calculated for the 12 month period, and now the amount of the benefit is taken on the basis of the two years preceding this period.If you are sick in 2012, the average amount of income calculated in 2010 and 2011.If you have recently moved to a new job and your experience less than 2 years, the calculation is made on the basis of data from a former employer.If the employee is not an appropriate certificate confirming the earnings he would have to consult on the former work.It must provide for 3 days.
- Sick Pay is made according to the average wage.If the income for any reason he is missing or below the minimum level, in this case the calculation is carried out based on the minimum wage (currently it amounts to 4611 rubles.).
- Sick Pay is directly related to length of service.If your work experience is more than 8-years - then you put 100% payment, 5-- 8-years - 80%, up to 5 years - 60%.
- sick pay is limited.The maximum amount of sick pay in a year is up to 463 thousand. Rub.on the basis of average earnings.And this amount is indexed annually.
- sick pay for the first 3 days to be paid directly by the employer, and from 4 days - Fund.However, from the first day of payment held by the FSS in the case of: care for a sick family member;Quarantine;Implementation of medical prosthetics.in special indications.institution;stay after in-patient treatment in sanatoriums.
- Sick Pay is calculated on the basis of all payments, excluding benefits and rewards.
- correct mistakes.What if imprinted accountant in stock amount is incorrect?Report the sum of neat line through it and correct entered on the reverse side of the sheet.It shall be signed by the accountant and the seal of the organization.This error is not a reason for refusing compensation benefits in the FSS.Do not use corrective means.
- And the last thing to note - sick pay laid-off employees.The law clearly states that payments to former employees shall be made within 30 calendar days from the date of dismissal.
Sick leave, along with other documents, are stored in a bound or bound form for 10 years.
