Hospital - how is charged ... Experience for hospital sheets. Sick leave

If the employee of the company has gone to the sick-list, then the accounting question arises, as it will be necessary to pay for it. Of course, for experienced professionals who follow all the changes in legislation, this is not a problem. But for young accountants it is important to find out all the nuances in order to know what to look for when a sick leave is made out. How compensation is paid for the period of incapacity for work - this also needs to be clarified in advance.

Who is eligible for the sick leave

Every officially employed employee has the right to social guarantees for temporary disability. This is promised by Article 39 of the Constitution of Russia. He is engaged in financial compensation of sickness cards. The Social Insurance Fund. Moreover, it is this organization that verifies the accuracy of calculating the amounts of aid, monitors the implementation of legislative acts by organizations and works in the interests of the ultimate beneficiaries of social guarantees.

In order to receive the payment due under the law, the employee must provide the employer with a sick leave sheet. This document confirms the fact of the disease. All the necessary accruals and calculations are performed by the employer's accounting department, and the fund only deals with the payment of the claimed amounts and their verification. By the way, every organization in which employees work, is compulsorily registered as a policyholder.

Rules for the completion of sheets of incapacity for work

To FSS paid sick leave, it should not have any errors. They are filling out these documents with the staff of the clinics, but it is advisable that the malnourished person independently check the correctness of the data in the disability sheet issued to him. In case of detection of errors, a duplicate will be provided to him, since blots and corrections in this document are inadmissible. Verify the correctness of the filling should be and the accountant, engaged in the accrual of payments to employees.

The most common mistakes are in the name of the patient, his date of birth. Also, often, health professionals are mistaken when filling in the start and end numbers of the sick-list. If a patient has 2 sheets of incapacity for work or more that go in a row, then only one number can coincide in them. For example, in one clinic a person closed the sick leave, and in the other on the same day he opened it. In certain cases, the position of the doctor is important. The sick leave, issued in connection with pregnancy and childbirth, is given only by an obstetrician-gynecologist. If this document specifies another post, then it must be replaced.

But inaccuracies in the name of the organization should not cause concern. FSS identifies the policyholder based on its individual number, which is indicated by the enterprise itself.

Who pays the sick leave

A couple of years ago, all the hospitals were paid directly by the employer. Only after that he reported on the money spent to the Social Insurance Fund, which compensated for his expenses. At the same time, he did not return funds to the company or individual employer, but counted them against future contributions to the FSS.

At present, this order is changed. The employer does not pay the list of incapacity for work, he is only obliged to make all necessary calculations. And the FSS already deals with the transfer of the funds assigned to the employee.

Calculation of average earnings

It is necessary to remember that from January 1, 2012 the procedure for determining this amount has changed significantly. So, at present the base period of the calculation is not 12, but 24 calendar months, or 730 days. After the employee of the company recovers, he must bring the sick leave. How to calculate the payment due to him, the employee does not need to know at all. From this moment the work of the accounting department begins. First of all, in order to determine what amount of social benefits the employee relies on, it is necessary to calculate his average daily earnings.

The average for the sick leave is calculated as follows. The entire accrued income of an employee for the past two years is divided into 730 days. At the same time, the amount includes absolutely all payments, bonuses, bonuses for which contributions to the FSS have been assessed.

How are the prescribed amounts of sick leave

In addition to the fact that the accounting department must correctly determine the average daily earnings of the employee, she must remember and what percentage of the established amount should be paid on the sheets of incapacity for work. The amount of social security depends directly on the length of service of the employee.

For persons who have insurance experience:

• Not exceeded 5 years, 60% of the income received is paid;
• Is from 5 to 8 years - 80%;
• Over 8 years - 100%.

At the same time, it is important to remember that it takes into account not the continuous but the total time of the employee's work at all employment places where the contributions to the FSS were made.

Calculation for previously unemployed persons

One of the most common problems that accountants face is calculating the amount of benefits for employees who work in an organization for less than two years. In order to accrue the appropriate compensation for incapacity for work, the accounting department will need a certificate from the last place of work for two calendar years. If the employee does not provide it, the calculation is based on the minimum wage 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 average daily earnings.

The amount of compensation for incapacity for work is determined on the basis of the minimum wage if one of the following conditions is met:

• The employee has no insurance accruals for the last 24 months;
• Insurance period of the employee is less than 6 months;
• Monthly earnings below the established minimum wage.

Changes in the amount of payments

Receiving a sick-list from the employee, the accounting department should not only know how to correctly carry out all the calculations of the social compensations that are due for payment, but also remember that their amount for the month can not exceed the established limit. In 2013, the maximum size was 58,970, in 2014 - 61,920, in 2015 it will be 65,020 rubles.

It is clear that the levels of these payments can only concern the most highly paid employees, who already have a lot of insurance experience. Most companies in which the average salary is set, these maximum contributions will not be affected.

Also, the changes will affect such categories of employees:

• Who was injured in the workplace on his own fault, violated work discipline, was in a state of intoxication (it does not matter whether it was narcotic or alcoholic);
• Who did not pass the medical examination on time without a good reason;
• Who did not comply with the established hospital regime.

In this case, the accountant should know how correctly there is such a hospital as is charged. After all, for established cases, the calculation is made based on the minimum wage.

Calculation features

Starting from 2013, the base for calculating the due payments are the last two calendar years. In most cases, the period that precedes the insured event is taken. However, there are situations when an employee has the right to choose the period that will be the basis for calculations. So, such an opportunity is given to those who in one or both last years were on leave, which was granted in connection with pregnancy and childbirth or child care.

If an employee has one of the cases described, then do not be afraid to take a sick leave. How is charged in this case the amount of insurance compensation, it is required to know any accountant. The following can be selected as the period:

• 30 calendar days;
• 731 or 732 calendar days, if the employee has chosen a base for calculating one or two leap years.

True, such a replacement is possible only on the application of the employee and subject to the condition that this will lead to an increase in compensation payments.

Calculation of benefits during pregnancy and childbirth

If the sick leave sheet is provided by a future mother, the employer calculates the amount of insurance benefits that is assigned to her. As with other situations, the base for this is two calendar years. In this case, the person involved in the accruals must take into account what was the maximum base for calculating insurance premiums in each of the periods.

The calculation and procedure for payment of this benefit have their own peculiarities. When clarifying the amount of average daily earnings, the total income received is divided into 730 calendar days. And when calculating the amount of benefits paid in connection with the upcoming birth, from the period are removed:

• Days of temporary incapacity for work;
• Time in which the employee was released from labor with the retention of her salary, if it did not accrue insurance premiums at the specified time;
• Leave on pregnancy, childbirth or child care.

If a woman voluntarily entered into the mandatory social insurance program, in this case, the average daily earnings are determined on the basis of the minimum wage established on the day of the insured event occurrence. It is simply divided into the number of days in each month that a sick person falls into.

Occupational injuries

If an employee is injured in the workplace, then in this case there will be specific features of calculating the insurance premiums. So, if the trauma occurred not because of violation of labor discipline by the employee himself, the allowance will be paid in the amount of 100% of earnings.

True, it is important to take into account all the provisions of Law No. 36-FZ, adopted on April 5, 2013. It is this document that establishes the maximum amount of possible insurance payments for temporary incapacity for work of an employee that has occurred in connection with the accident that occurred at the enterprise. For a full calendar month, they can not exceed four times the maximum monthly compensation payment.

For example, in 2014, an employee injured can not be paid more than 247,680 rubles (61,920 x 4 months).