Oddly enough, but the work of an accountant can also be called seasonal to some extent. In the summer, people tend to take a vacation and at least a little carefree soak in the sun. The accountant must make a calculation and prepare in advance documents for the issuance of vacation pay. And in winter, employees begin to get sick, increasing the amount of work that needs to be done by the “bookkeeper” (you need to check the submitted certificates of incapacity for work and prepare a sick leave calculation for payment). For a good specialist, this will not be difficult. Those who only comprehend the heights of accounting should clearly understand the sequence of actions.
Before you start calculating the sick leave, you must do the following:
- Make sure that it is in the approved form and filled out properly. Indeed, the social insurance fund allocates funds for the payment of disability sheets, and he will not allow gross violations (if they are, then the company will have to compensate for expenses from its own funds). Incorrect calculation of the sick leave will be a “minus” for the accountant in the eyes of the employer.
- If the document is in order, then you should pay attention to whether there are reasons to reduce the amount of benefits due to the employee (they are clearly stipulated by article 8 of Law No. 255 of 2006).
- It is necessary to find out the extent to which the company plans to compensate the employee for temporary disability. As you know, no one limits the maximum limit. The head of the enterprise may order to increase the total amount at the expense of the company's own funds. True, you will have to pay additional contributions for medical, social and pension insurance.
All clear? Now you can take directly to the calculation of the sick-list.
Starting the calculation, it is necessary to take into account that only business days are paid. Weekends and
holidays are not subject to
payment ! Calculation
of sick leave payment is simple, but it must be done correctly and on time (so as not to create problems for the enterprise). One incorrectly and at the wrong time calculated sick leave can entail the most undesirable consequences. Social insurance and the tax inspectorate are constantly conducting routine inspections aimed at identifying such cases. The payroll accountant must have a good command of the calculation method and be able to put into practice all the laws and regulations adopted by the government on this issue.
Also, to calculate, you will definitely need the average employee earnings for the previous two years.
When calculating the average earnings for the sick-list, it is necessary to take into account all bonuses of a production and non-production nature, as well as
district coefficients (if any). The state has set a limit on average earnings, which must be adhered to. From year to year, this level is constantly increasing (in 2012 it amounted to 512 thousand rubles).
Now there are only mechanical calculations. We take the amounts earned by the citizen over the past two years, add them up, and then divide by the number of days (calendar). We get the average earnings in one day. It should be no more than the average daily earnings in the country. If a person has been working at the enterprise recently, then he can submit a certificate of income from his previous place of work. Then you need to consider the insurance experience of the employee. The law establishes that 100% of the payment is made to citizens who have been insured for at least 8 years. If the insurance period is in the range of 5 to 8 years, then 80% of the amount due is paid. Workers insured for less than 5 years can apply for only 60% of the payment. Well, those who have a minimum length of service (6 months or less) or a salary below the established minimum wage (minimum wage) can only rely on the amount within this minimum wage. When everything is clear with interest, it remains only to multiply the average earnings per day by the number of days of illness. The calculation can be considered finished!