There are transformations that are gaining widespread discussion among people and in the media. For example, pension reform. There are other changes that are not announced among the people. However, you should not think that there are no innovations in these transformations. So, in 2017, the sick leave and the procedure for calculating it did not change.
Nevertheless, everyone should know that it is planned to transform the minimum wage (or minimum wage) and the maximum income. In the article, we will consider what constitutes a hospital at the expense of the employer.
Who pays for what?
The temporary disability certificate (also called the sick leave certificate) began to be paid by the Social Insurance Fund in January 2013, and not by the employer, as it was before. Nevertheless, there is a provision under which the employer is obliged to pay benefits for the first three days from his own funds. The following days are funded by the FSS.
Previously, the employee provided his sheet confirming that he was on sick leave to the accounting department of his organization. The next action was the payment by the employer to the subordinate of the days spent on treatment. After paying the employee the money due, the employer had to report to the FSS (Social Insurance Fund) about the finances with which he provided the sick leave. The Social Insurance Fund lowered the employer’s mandatory contribution limit, which he had to credit at the end of each year, by 2.9% of the employee’s annual salary.
What is happening now?
Currently, employers are exempted from the above duties, and the FSS is paid for the days that the employee spent on treatment. It is also worth considering that the payment of benefits to pregnant women or those caring for sick children in 2017 is fully funded by the FSS. However, it should be borne in mind that it is still required to refer the sheet confirming being on sick leave to the accounting department of your organization.
It is important to remember that if an employee resigned, but did not officially find a job, then he may receive benefits for thirty calendar days. We will find out further how the sick leave payment is calculated at the expense of the employer.
Payments and their calculation
As before, sickness benefits are calculated based on the employee’s income for two years. That is, to determine the due payments, the employee’s earnings are considered for the two years preceding the time during which the insured event occurred. For example, if a person became ill this year, then the calculation will be about earnings for 2016 and 2015 (seven hundred and thirty days). Accordingly, only the money that is formed from official income and from which the employer deducted insurance contributions to the Social Development Fund will be counted. In fact, the sick leave at the expense of the employer can be issued only for three days.
Having added the income at the official place of work for two years, you need to divide this value by seven hundred and thirty. What is received as a result will be the average income per day, which is likewise taken into account when calculating payments according to the certificate of incapacity for work. For example, if a person’s salary for 2016 was six hundred forty five thousand rubles, and for 2015 five hundred eighty thousand rubles, then the average daily income is 1678 rubles (two hundred forty thousand + three hundred sixty thousand / seven hundred thirty = 1678, 08).The opportunity to receive 100% payments (as in our case - 1678 rubles for one day of treatment) will only be possible if the length of service insurance payments is eight or more years.
If the experience of insurance payments totals more than five, but less than eight years, a person will receive eighty percent of the average daily income (our option is 1342 rubles). A person who has five years of insurance experience can only rely on sixty percent (we have - 1006 rubles). Let's imagine that a person spent four days on treatment (sick leave). If his insurance experience is eight or more years, then in 4 days he will receive 6712 rubles, based on our example (1678 * 4 = 3284). It should be borne in mind that for the calculation conditions, not the length of service in general is used, but the length of insurance payments. Here 3 days of sick leave - at the expense of the employer, and one day - at the expense of the FSS.
Insurance and seniority
Confusion of insurance experience with employment is unacceptable. The fact is that now the accruals for various insurance and social benefits, and at the same time, the calculation of the sick leave, are based on the length of insurance. The length of time that an employee has worked (length of service) does not matter. The main thing is only how much money was transferred to the employee’s insurance account and the duration of these payments (length of service).
It can be said simpler: if an employee receives a salary in an envelope, and his employer does not send insurance premiums, then his length of insurance payments will be much shorter than his labor. The seniority of insurance premiums includes work under an employment contract, municipal and state service, employment in areas in which the employee had compulsory health insurance, for example, a temporary period of work as a lawyer or individual entrepreneur, service in the Armed Forces of the Russian Federation, the Ministry of Emergency Situations, and the Ministry of Internal Affairs affairs and other law enforcement agencies.
Above average salary
If a person receives a salary that is higher than the national average, then he needs to know about the largest average daily income, which in 2017 amounted to the exact figure of 1,780 rubles. This value has a logical basis. Due to the fact that the average income per day is calculated from the last 2 years that preceded the year when the insured event occurred (here we mean the disease), the highest values of income for 2015 and 2016 are added.
In two thousand and fifteen, the highest value was set at seven hundred eighteen thousand, in two thousand and fifteen, six hundred seventy thousand rubles. From this it follows that the highest average daily income in two thousand and seventeen is: six hundred seventy thousand + seven hundred eighteen thousand / seven hundred thirty = 1,901.36 rubles. This means that for the day of illness can not get more than 1901 rubles. When paying sick leave at the expense of the employer, this is taken into account without fail.
How do sick paid employees count?
The President of the Russian Federation signed a decree from which it follows that the law limits the possibility of sick leave payments to highly paid employees. It all happened because of an incident when twelve Zenit club players for 1 year “got sick” for a total of one hundred and sixty-two million rubles. Needless to say, the FSS was obliged to refund this money.
But the case is surprising in that, acting exclusively within the framework of the law, the club transferred to the FSS only six million for the same year. The “income” of the fund needs no explanation: it paid one hundred sixty-two million, received only six million.
Employee sick leave
The posting numbers are located depending on what cost account the person’s salary is charged to. In fact, there are practically no differences from the usual salary: Dt 20, 23, 25, 26, 29, 44, 91 Kt 70.
The calculations mentioned above apply only to those who showed a certificate in the form of 2-NDFL from their previous place of work, if, of course, the place of work has changed over the past 2 years. For those who began to work in another organization, but did not submit a certificate in the form of 2-personal income tax for a new job, the sick leave calculation will be performed according to the minimum wage (minimum wage - seven and a half thousand rubles (from 01.06.2017 - seven thousand eight hundred rubles).
Let us imagine that the worker was treated from January seventeen two thousand seventeen to February six two thousand seventeen. A specific example refers to two months: January and February. For January and February should be calculated separately, since they contain a different number of days: January - thirty-one days, February - twenty-eight days. Next, consider the payment of sick leave at the expense of the employer.
Calculation Example
For October, we will see the following numbers:
Seven and a half thousand (minimum wage) * fourteen (days of treatment in January) / thirty one (days in a month) = three thousand three hundred eighty seven rubles.
Here is the calculation for February:
Seven and a half thousand (minimum wage) * six (days of treatment in February) / twenty eight (days in a month) = one thousand six hundred and seven rubles.
It should be noted that the payment of sick leave at the expense of the employer should be timely. But back to the calculation. Adding values, we get: three thousand three hundred eighty seven + one thousand six hundred seven = four thousand nine hundred ninety-four rubles - the total payment for the days spent on treatment. Please note that only those who have eight or more years of insurance experience (one hundred percent) can rely on the amount that has turned out. Also, you already know how many sick days at the expense of the employer the employee can have.
Worker who has been injured or occupationally ill
Those employees who received a disease or injury during their labor activity, that is, their damage to their health, are associated with the costs of the profession, consider paying benefits for a specific limit.
What should an employer know about paying sick leave in 2017?
If the employee cannot bring a document on the amount of earnings from the previous place of work, upon his written application, it is necessary to send a letter to the territorial authority of the Russian Pension Fund requesting the necessary information. The sick leave at the expense of the employer is subject to personal income tax at the time of payment.
If the employee showed a certificate of the amount of earnings already after the benefit was calculated, then the operation should be performed again, but not more than 3 years.
Temporary disability benefits are paid together with a salary or an advance. And with counting operations, you can use the production calendar.
So, we have examined as much as possible how sick leave is paid at the expense of the employer. We wish you good health!