the questions about the new rules Sick Pay were asked to answer the deputy.head of the department of insurance in case of temporary disability and maternity Social Insurance Fund (SIF) Russian Ekaterina Shmarevu.
- When paid sick leave, is taken into account net salary (rate) the employee or the average annual income for the past 2 years?For example, teachers and doctors do not receive net rates, they still have a lot of bonuses.Does the payment of allowances in hospital When calculating?
- Temporary disability benefits shall be calculated on the basis of the average earnings of the insured person, calculated for the two calendar years preceding the year of occurrence of temporary disability.It does not matter, people working in the same place, and in that time has changed several places of work (Part 1 of Article 14 of the Federal Law of 26.12.2006 № 255-FZ "On Mandatory Social Insurance ...").
The average salary includes all kinds of payments and other benefits in favor of the insured person, which his employer accrued premiums in the FSS.
And here's what the payment charged premiums, defined in Paragraph 1 of Article 7 and Article 8 of the Law № 212-FZ.But there are exceptions.Readers should pay attention to art.9 of the same law, which provides for a comprehensive list of the amounts are not subject to taxation of insurance premiums.And if bonuses or other payments to employees not mentioned in this list (and in the two years preceding the year of occurrence of temporary incapacity for work, they are accrued premiums), while those allowances and benefits are included in average salary for the calculation of benefits for temporary disability.
- Is it necessary to take the doctor a second medical certificate if a person works for reconciliation?How to pay for a second hospital?
- Moonlighting can be internal (if the employee performs an employment contract different functions in one organization) and external, if it works for different employers (art. 60.1 of the Labour Code).
Let's look at how to pay for sick leave at home part-time.
The average salary, on the basis of which shall be calculated temporary disability benefits, as we have already examined above, includes all kinds of payments and other benefits in favor of the insured person, which in the accounting period were accrued premiums in the FSS (Act of 24.07.2009 № 212-FZ).At the same time a part of the earnings for the calculation of temporary disability benefits are recorded as payments received from the employer in the billing period, not only for his work on the basic work, but also to work on the conditions of internal moonlighting.
Therefore, an employee who on the main place of work is also working on the terms of the internal combination, issued a certificate of incapacity.This temporary disability benefit is calculated based on salary and work on internal moonlighting.
The situation is different with external combination.In accordance with paragraph 4 of the issuance of sick leaves (approved by Order of the Ministry of Health and Social Development of the Russian Federation), if a citizen at the time of the temporary disability engaged for several employers in the two preceding calendar years prior to the issuance of sick leave has been busy at the same employerissued more sick leave for each place of employment.
procedure for appointment and payment of temporary disability benefits for the external part defined by Article 13 of the Law № 255-FZ.
So, if the insured person at the time of the insured event is occupied by several insurers, as in the two preceding calendar years were employed like these and others (other) policyholders, temporary disability benefits granted and paid to him or to all placeswork based on the average earnings during the work at the insurer, appointed and paid benefits or the insured under one of the last places of work (service, other activities) at the option of the insured person (h. 2.2. Art. 13 of the Law № 255-FZ).
And if the insured person at the time of the insured event is occupied by several insurers, and in the two preceding calendar years were employed in those same policyholders, temporary disability benefits granted and paid him the insurers of all places of work (Part 2 of Art. 13 of the Law№ 255-FZ).
- In this case, each policyholder benefits can accrue sick leave, on the basis of Maskimalno possible payout?Or the total earnings the employee must still not exceed the "ceiling" of 415 thousand a year?
- Total earnings the employee shall not exceed the "ceiling" of 415 thousand rubles a year for each policyholder.
- correctly calculating formula of limiting payments for sick leave: 415000 (rub.) X 2 (years), divided into 730 (days) = sick pay for 1 day (1136 rub.99 cop.)
-Yes, in principle, correct.For payers of insurance premiums base for the calculation of insurance premiums in respect of each individual is established in an amount not exceeding 415,000 rubles cumulative from the beginning of the calculation period (part 4 of article 8 of the Law № 212-FZ).Since the amounts of payments and other benefits in favor of the physical person exceeding 415,000 rubles cumulative from the beginning of the calculation period, the premiums are waived.
average daily earnings for the calculation of temporary disability benefits are determined by dividing the amount of the accrued earnings for the second calendar year in 730 (Part 3 of Art. 14 of the Law № 255-FZ).
Thus, the limit value of the average daily wage for the calculation of temporary disability benefits in 2011 was 1136.99 rubles (415,000 rubles. * 2 years / 730).
Articles Source: sobesednik.ru