If the employee went to the hospital, then to the accounts department of a natural question arises, how it will be required to pay.Of course, experienced professionals who look after all the changes in the legislation, it is not a problem.But for young accountants, it is important to find out all the details in order to know what to look for when the hospital is issued.As compensation accrued during the period of disability - it is also necessary to find out in advance.
Who is eligible for sick leave
officially employed Each employee has the right to social security with a temporary disability.It promises to Article 39 of the Russian Constitution.It engaged in financial compensation for sick leave Social Security Fund.Moreover, this organization verifies the correctness of the amounts assessed care, monitors the implementation of legislation and organizations working in the interests of the final beneficiaries of social guarantees.
order to get provisions for the payment of the legislation, the employee must provide a medical certificate to the employer.It is this document confirms the disease.All the necessary calculations are performed and the accrual accounting of the employer, and a fund has been paying the amounts claimed and verification.By the way, every organization, which employs salaried employees compulsorily registered as a policyholder.
Terms fill sheets disability
FSS to sick pay, there should not be any errors.Take to complete these documents, the clinics, but it is advisable to pribolevshy people to independently verify the correctness of data issued him a sheet of disability.If errors are found it will provide a duplicate because blots and corrections in this document are not allowed.Check correct fill and must accountant engaged Accrued employees.
are the most common errors in the patient's name, his date of birth.Also, health workers often make mistakes when filling in the numbers start and end of the hospital.If the patient has two or more sheet disability that are consecutive, then a match may only have one number.For example, in one clinic man closed the hospital, and the other on the same day it opened.In certain cases, the doctor is also important position.Sick leave, issued in connection with pregnancy and childbirth, gives only obstetrician-gynecologist.If the document contains the position of the other, then it must be replaced.
But inaccuracies in the name of the organization should not be a concern.FSS defines the insured on the basis of its individual number, which is indicated by the enterprise.
Who pays the hospital
A couple of years ago, all the hospital will be paid directly by the employer.Only then did he report on the funds spent in the Social Insurance Fund, which compensated for its costs.However, he did not return the company or individual-employer funds, and counted them for future contributions to the FSS.
Currently, this procedure changed.Granted sheet of disability the employer does not pay, he is only obliged to carry out all the necessary calculations.A transfer position with funds already engaged FSS.
calculation of average earnings
necessary to remember that from 1 January 2012, the procedure for determining this amount has changed significantly.Thus, currently the base period calculation is not 12 and 24 calendar months, or 730 days.Once the employee is recovering, it should bring the hospital.As he laid accrued payment, the employee does not necessarily know.From this moment begins the work of accountants.First of all, in order to determine what amount of social payments relies employee, you must calculate its average daily earnings.
calculation of average for sick leave is defined as follows.All accrued revenue officer for the past two years, divided by 730 days.In this case, the amount includes everything payments, bonuses, remuneration, which were assessed in the FSS.
How to determine the position of the amount of hospital
In addition to accounting must correctly determine the average daily earnings of the employee, it must be remembered and on what percentage of the fixed amount is necessary to pay for sick leave.The size of social safety depends directly on the length of the employee.
For persons who have been insured for:
- not exceed 5 years, paid 60% of the revenue;
- is from 5 to 8 years - 80%;
- more than 8 years - 100%.
It is important to remember that does not take into account the continuous and the total time personnel in all places of employment, which makes contributions to the FSS.
calculation for previously unemployed
One of the most common problems faced by accountants - a calculation of the amounts of benefits for employees who work in the organization of at least two years.To charge the posited disability compensation, accounting will need a certificate from your last job for two calendar years.If the employee does not provide it, then the calculation is based on the minimum salary for the period when he was not registered with the Employment Service.You should also know that unemployment benefits are not taken into account when determining the amount of the average daily wage.
disability amount of compensation is determined based on the minimum wage if any of the following conditions:
- the employee no insurance charges for the last 24 months;
- pensionable service worker for at least 6 months;
- monthly salary less than the minimum amount of remuneration.
changes in benefits
receiving from the employee sick leave, accounting should not only know how to carry out all the calculations provisions to the payment of social compensations, but also remember that their sum per month can not exceed the specified limit.In 2013, the maximum was 58 970 in 2014 - 61 920 in 2015 to 65 020 rubles.
It is clear that the levels of these payments may relate to only the most highly paid employees who have been sufficiently large insurance experience.Most of the companies in which the average wage is set, the maximum amount of contributions will not be affected.
Also, the changes will affect those categories of staff:
- who was injured on the job by their own fault, violated labor discipline, was in a state of intoxication (it does not matter, drug or alcohol it was);
- who in due time has not passed a medical examination without good reason;
- who does not comply with the hospital regime.
In this case, the accountant should know how there are so sick as charged.After all, for established cases of calculation is based on the minimum wage.
Starting in 2013, laid the basis for calculating the payments are the last two calendar years.In most cases it is taken period which precedes the insured event.However, there are situations where an employee has the right to choose his period, which will be the base for the calculation.Thus, such a possibility is available to those in one or both of the past year was on leave, which was granted in connection with pregnancy and childbirth, or to care for a toddler.
If an employee is one of the reported cases, do not be afraid to take sick leave.As charged in this case, the amount of insurance compensation must know any accountant.As the period can be selected:
- 30 calendar days;
- 731 or 732 calendar days if the employee chose to base the calculation of one or two leap years.
However, such a replacement is possible only at the request of the employee and subject to the condition that this will lead to an increase in compensation.
calculation of benefits in pregnancy and childbirth
If sick leave is provided for future mother, the employer calculates the position of all amounts of insurance payments.As in other cases, the basis for this are the two calendar years.At the same time the person concerned with the assessment must take into account what has been marginal accrual basis of premiums in each of the periods.
calculation and procedure for benefits have their own characteristics.When establishing the amount of the average daily earnings of the total amount received income divided by 730 days.But when calculating the amount of benefits paid in connection with the forthcoming delivery of the period are removed:
- days of temporary incapacity;
- time in which the employee was released from work preserving her salary, if it were not charged premiums at a specified time;
- leave for pregnancy, childbirth and childcare.
If a woman voluntarily entered into a program of compulsory social insurance, in this case, the average daily income is determined based on the day of the insured event the minimum wage.He simply divided by the number of days in each month, which gets sick.
If an employee is injured on the job, in this case, will have their own particular account the provisions of the insurance payments.So, if the injury did not occur due to violations of labor discipline by the employee, the allowance will be paid at 100% of earnings.
However, it is important to take into account all the provisions of the Law № 36-FZ, adopted 5 April 2013.It is this document set the maximum size possible insurance payments in the employee's temporary inability to work, came in connection with an event at the plant accident.For a full calendar month may not exceed four times the maximum amount of monthly compensation payments.
For example, in 2014 an employee was injured, it could be paid no more than 247,680 rubles (61,920 x 4 months).