How to calculate a hospital in 2011

The sickness benefit is paid for the first three days at the enterprise's expense this year, and from the 4th day the payment is made from the funds of the FSS of the Russian Federation. A sick leave sheet is paid for all the places of work of the employee, or for one place of work, taking into account payment from all other places. From the first day of the sick leave, payment is made at the expense of the FSS in the case of care for a sick child, another member of the family, in the case of quarantine, the need for aftercare in a sanatorium after inpatient treatment, with prosthetics for medical reasons in a hospital.

The calculation period for the accrual on the sick leave sheet is taken for the two previous calendar years.

It is important for an accountant to know how to correctly calculate a sick list, which should be taken as a basis for calculating the average daily earnings. To do this, consider all the amounts of accrual of an employee for the last two years, before the insured event, from which the insurance contributions to the FSS were made from all insured. Therefore, if you change the place of work, the accounting department has the right to request a certificate from the previous place of your work. The amount of all accruals is divided by 730 days and the average daily earnings are obtained, which is multiplied by the coefficient, and then by the number of calendar days in the hospital sheet. But there is a limit on the amount for the year, so that it does not exceed 415,000 rubles.

The accountant needs to know how to calculate the sick-list, depending on the length of the insurance payments. The conversion factor depends on the length of service. If the insurance payments were made for 8 years or more, the benefit is paid - 100%. In the case when the length of insurance payments is from 5 to 8 years, 80%. If the insurance period is from 6 months to 5 years, then pay only 60%. If you have an insurance experience is less than six months, then in the calculation is SMIC for a full calendar month.

Since 2011, a temporary disability allowance is paid to dismissed employees within 30 days from the date of termination of the employment contract, regardless of the length of service at 60%.

It should be remembered that one should not only know how to calculate the sick leave, but also that it is possible to designate payment for a sick leave only within six months from the day of restoration of work capacity.

And how to calculate the sick leave, if the employee did not have earnings for the last two years, was on parental leave , or did his average earnings fall below the minimum wage? In these cases, it is necessary to take the minimum wage on the day of incapacity for work, established by federal law. In the case of a staff member working part-time or part-time, the average earnings is calculated in proportion to the time worked.

The average daily earnings in such cases are calculated as follows. MROT (4330 rubles) * 24months: 730 days = 142.36 rubles. Then 142.36 rubles is multiplied by the number of calendar days in the hospital sheet. If necessary, apply a district coefficient or a part-time ratio.

How to calculate a hospital child care? At in-patient treatment of the child, the calculation is made depending on the length of the insurance period. And with outpatient treatment for the first 10 days I pay depending on the guard job, and from 11 days take only 50% of the average earnings.

In 2011, if the illness occurred during the period of the plant's downtime, the sick leave sheet is not paid. If the disability occurred before the period of idle time and continued, then the payment occurs on a general basis in the case of the preservation of wages.

Knowledge of how to calculate a hospital, will be useful to every person. It is important to remember the time frame for calculating the disability allowance to avoid misunderstandings and disputes with the accounting department of the enterprise. In time, bring references from a previous job if necessary. After all, in the absence of it, the accountant has the right to make settlements based on the minimum wage, which will significantly reduce the amount of payment.