How to calculate sick leave? All organizations face problems in calculating sickness benefits. After all, many employees go to the sick-list, which then needs to be paid. And although now all the calculations are carried out in a special accounting program, you still need to know how to calculate the sick leave.
To calculate any allowance, you need to know the average earnings of an employee, which is calculated according to the well-known formula: the amount of payments for the previous two years that were accrued to the Social Insurance Fund must be divided by 730. If a sick employee was on maternity leave, she can replace these years to later, but most importantly, that these changes lead to an increase in average earnings.
But it is possible that the employee worked in another organization, and he got a job recently. There are no problems either. It is simply necessary to be based on the data of the earnings certificate, which is issued to any employee. I would also like to note that the form of this certificate has changed a bit since the summer of 2013. There were added lines for periods of temporary disability. If the average daily income is less than the minimum wage, which this year is 5205 rubles, then the amount of the benefit must be calculated from the minimum wage.
Then you need to calculate the insurance experience of the employee. To do this, you just need to look in the employee’s work book and calculate the number of years, months and days of work in total for all records. And only after that you can correctly calculate the sickness benefit.
But it is not so simple. There are 2 formulas for calculating benefits, depending on the length of service. How to calculate sick leave in such cases? If the employee has an insurance experience of more than six months, then the formula and calculation will be simple. The percentage, which varies depending on the length of service of the employee, is multiplied by the average earnings and the number of days of illness. But do not forget that the average earnings should be at least 151.59 rubles and not more than 1202.74 rubles for 2013.
Now about employees with insurance experience of less than six months. Keep in mind that there is one limitation. The amount of benefits should not be more than the minimum wage for one month of illness. For such workers, the allowance is calculated in the same way as for everyone, but keep in mind that the average daily earnings multiplied by 60% should not exceed the minimum wage multiplied by the district coefficient (if applied in the area) and divided by the number of days in the month of illness . And keep in mind that the amount of the benefit is calculated for each month of the disease separately, and then these amounts are added up.
But do not forget that you can pay for temporary disability benefits only if you have a properly filled sick leave certificate in your hands. How to apply for sick leave? It all depends on the medical organization that issues such documents. You only need to give the correct name of the company and pay the allowance.
But there is one more nuance. How to calculate sick leave during vacation? If the employee is on vacation and on sick leave at the same time, then you must pay sick leave and vacation time, and the days of illness are not considered vacation days. But if a sick leave was issued during the leave to care for a sick child, then this is considered a mistake of the medical institution, and you do not pay the sick leave to the employee, therefore, do not extend the vacation for this period.