Disability sheet - This is an official confirmation of the absence of an employee at his workplace due to an illness for which he can receive monetary compensation.
Every citizen of the Russian Federation who officially works at the enterprise, or not later than a month after the date of dismissal, has the right to receive such compensation. You have the legal right to submit sick leave to the accounting department of an enterprise, even if you get sick within a month after you pay. However, in this case, the accountants have the legal right to ask you for a photocopy of the work book, which shows that you have not got a job for this month, otherwise the obligation to charge the amount for the sick leave falls on a new place of work.
How to get a disability certificate
In order to receive a sick leave as an excuse for your absenteeism, you should contact any medical institution that has a license to conduct medical activities in Russia. Only such organizations are issued forms of the established form with a registration number.
A sick person is entitled to receive a certificate of incapacity for work either on the day of going to the hospital, or on the last day of the illness. The hospital, opened after recovery, has no legal force.
Reasons why the doctor can issue a sick leave to the insured person:
- Pregnancy and childbirth.
- Common diseases.
- Household and industrial injuries.
- Prosthetics.
- Quarantine.
- Care for a sick family member.
Submission of a sheet to the accounting department for payment
Further, the employee must provide the sick leave to the accounting department of the enterprise where he is employed. Accounting is already calculating sick leave for payment. According to the new legislation in 2014, the FSS fully assumes all obligations to pay compensation, although the company had to compensate for the first three days. Despite this, the accountants of the enterprise must calculate the amount of the disability benefit, and then apply to the fund to compensate for the amount of sick leave.
After the properly drawn-up sick leave has arrived in bookkeeping, it is necessary to calculate the average daily wage to calculate compensation.
Calculation of the average daily amount of earnings
Previously, the average daily salary was calculated on the basis of one full year before the illness; according to the latest version of the Law, one should take into account the salary for 2 full years before the sick leave date. For example, if you received a sheet according to which an employee fell ill in May 2014, then we take into account earnings from January 2012 to December 2013. The resulting amount should be divided by 730 (731 if the leap year is in this period), so get the average daily earnings.
When calculating the average daily amount, it is worth considering some nuances. Only the amounts from which all insurance premiums have been paid should be taken into account. The maximum limit of the average daily salary in 2014 is 1,479.45 rubles. for sick leave.
Certificate from the previous place of work for accruing to a "new" employee
If the employee has recently worked at the enterprise, then he must have a certificate with the sick leave certificate for accruing sick leave from the previous place of work on the amount of salary for the specified period. When calculating from the previous place of work, the employee must be issued a statement of income for the last 2 years of work.If he did not receive a certificate for accruing sick leave during the calculation or it was lost, then you can request it in the accounting department of your previous place of work or, at the request of the accounting department, such a certificate will be given by the fund.
At the request of the employee, another period can be chosen for calculating the average daily earnings. The employee can take other years for calculation, for this he needs to contact the accounting department with a written request.
Calculation of the average daily allowance
The next step should be considered the calculation of the average daily allowance, the amount of which depends on the insurance experience of the employee. The length of service for accruing sick leave, as well as its effect on the percentage of payment of the disability sheet, can be clearly seen in the table:
| Length of service | Benefit Payment Percentage |
| Less than 5 years | 60% |
| 5 to 8 years old | 80% |
| Over 8 years | 100% |
Please note that in calculating the average daily allowance should not exceed 1,479.45 rubles, but also not less than the minimum wage. This indicator in 2014 is 5554.00 rubles. per month, that is, 182.60 rubles. per day (5554.00 * 12/365). If the amount of the benefit is obtained below the minimum wage, then you should take the amount for the minimum wage for calculation.
Cases in which the minimum wage is taken for the average daily allowance
This is not the only case when payment is made on the basis of the minimum wage. These situations include:
- Insurance experience less than 6 months.
- AT billing period no accruals.
- If the employee has violated the regime.
- If the sheet is opened due to alcohol or drug intoxication.
Features of accrual of maternity sick leave
Particular attention should be paid to paying sick leave for pregnancy, since this happens according to a different principle.
Maternity sick leave is also calculated at the rate of 2 full years before the sick leave date. However, the amount received should not always be divided by 730, from this number of days you need to subtract the days of the next vacation or maternity leave, as well as the days when the woman was distracted from work while maintaining her salary.
When you accrue sick leave for pregnancy, take into account all the restrictions: the daily allowance should be between 182.60 - 1479.45 rubles, the maximum amount of the entire allowance should not exceed 207123.00 rubles.
An enterprise must be accrued sick leave, even if the sick leave was executed within a month after dismissal.
Child Care Hospital
Also, its own specificity is present when calculating the disability sheet for caring for a child. Since 2014, special restrictions have been introduced on the number of days to care for a sick child. The number of days allotted to the parent to care for a sick child is shown in the following table.
| Child age | The maximum number of sick days per year | The maximum number of sick days per 1 case of the disease |
| Up to 7 years | 60 calendar days | 60 calendar days |
| From 7 to 15 years | 45 calendar days | 15 calendar days |
| Over 15 years old | 30 calendar days | 7-10 calendar days |
The parent may be treated with the child for a longer period, however, the FSS will not compensate for this amount. Accounting of days is carried out separately for each child, they should be controlled by the accounting department of the enterprise. The accrual of sick leave for care is slightly different from the usual one: the amount of the allowance is paid for the first 10 days in accordance with the length of service, the rest - only 50% of the average daily earnings.
Also, the employee should have a certificate for accruing sick leave, which indicates that the second guardian was not on sick leave to care.
Example of accrual of sick leave
Suppose a citizen Vasiliev I.A. he was ill from May 15 to June 7, 2014 and brought a sick leave to the accounting department of the enterprise, the cause of which was a general disease. Ivan Alekseevich has been working for 5 years and 7 months, of which 2 years and 8 months at the last place of work, the company regularly pays contributions for it.
To calculate the sick leave, we will take into account 2012 and 2013. The total salary for 2012 amounted to 265384.56 rubles, and for 2013- 289754.81 rubles, the total income for two years amounted to 555139.37 rubles.
Next, we calculate the average daily salary: 760.46 rubles. (555139.37 / 730). The amount of earnings for 2 years is divided precisely by 730, since there were no leap years in the calculation. This amount of average daily earnings meets the requirements: it is not higher than the maximum limit and not lower than the daily minimum wage.
In accordance with the experience we calculate the size of the average daily allowance. Since the employee has more than 5 years of total insurance experience, but less than 8, only 80% of earnings should be compensated: 760.46 * 80% = 608.37 rubles. This amount also does not affect the limit values.
At the final stage, we calculate the size of the benefit, which should be compensated to the employee. The total period of the disease was 24 full calendar days, it is for this number of days that we will accrue a monetary reward: 608.37 * 24 = 14600.88 rubles.
When submitting an application for sick leave compensation to a social insurance fund for an employee Vasiliev I.A. indicate the amount of 14,600.88 rubles.
Accrual of sick leave. Accounting Reflection
When the accrual of sick leave occurs, the postings starting in 2013 are slightly different, since since last year the entire amount on the disability sheet is compensated by the social insurance fund. To reflect the accrued amount of sick leave benefits we use in debit score 69, which combines the calculations for social insurance and collateral, and in the offsetting account we reflect the loan 70 "Settlements with personnel for remuneration”. Until 2013, there were more transactions, it was necessary to make additional transactions to reflect the part that was paid for at the expense of the enterprise.
Next you need to close the accrual of sick leave. Postings in this case we use the following. We close the paid tax amount in the amount of 13% of the accrued amount. We reflect it as follows: for the debit account 70, in the loan we reflect account 68 - “Calculations for taxes and fees”. It should be borne in mind that if an employee has special tax deductions, then the tax base must be reduced by the amount of deductions.
When paying sick leave, compulsory insurance contributions are not charged, so the latter should display the transaction on the transfer of funds to the accounts of employees. For this we use in debit score 70, and apply for a loan score 50, if the employee receives a salary and sick leave at the cash desk, 51 accounts in the event that the employee receives money on a bank card.
An example of recording disability benefits
Consider the accrual of sick leave in accounting for the example of I. Vasiliev taking into account that Vasiliev does not use tax deductions.
| Type of operation | Debit | Credit | Amount |
| Accrued sick leave amount | 69 | 70 | RUB 14,600.88 |
| Withholding personal income tax from sick leave 13% | 70 | 68 | $ 1898 |
| The sick leave paid to the employee’s bank account | 70 | 51 | RUB 12,702.77 |
Thus, account 70 was closed for this employee.
Submission of application to the FSS
After the accounting department processed all sick leave and carried out their full calculation, accounting workers make an application to the Social Insurance Fund to compensate for the amount of sick leave. The fund does not have a special sample of this statement, but on the official website of the FSS you can download an approximate form. This application should indicate the details of the company, the amount to be paid, taxation regime and a list of attached documents. If the application contains a maternity leave certificate, be sure to attach certified copies of the following documents to it:
- Sick leave with the calculation.
- Statement of payroll.
- Employment history.
- Staffing schedule.
- The order of acceptance to work.
After the FSS has accepted all the necessary documents from the accounting department and registered the application, the fund is obligated to compensate the employees in full after 10 days.
Some features when taking hospital accounting
When taking sick leave from employees, special attention should be paid to the correctness of its filling. Very often in a hospital they may make mistakes in writing passport data, also pay attention to the date of birth and the correct indication of the name of the company. The name of the organization should not contain quotation marks. It should also be noted that the fund will not take sick leave for accounting, in which more than 2 errors are committed. Such sick leave is best returned to the employee for replacement.
You should not accept sick leave, which the employee passed 6 months after his full recovery, because, probably, such a sick leave will not be taken into account by the fund. You can compensate for such an “expired” sick leave only if the foundation issues a certificate stating that they are ready to take into account such a certificate of incapacity for work for any important reason. If the fund identifies such errors, it has every right not to take such a sheet for accounting.
Every year, the fund has the right to come to the enterprise to check the accrual of sick leave. In the event that errors are detected both in the design and in the calculation, the fund may not take into account some sick-lists and write a fine personally to the accountant who made a mistake, so you should be very careful when calculating disability sheets.
