Everyone can get sick. Moreover, the employee has the right to receive a disability certificate. It must be provided to the accounting or human resources department. However, the term of payment of sick leave to an employee may vary depending on whether the region participates in a pilot project of the Social Insurance Fund or not. However, payments will be made in any case.
Sick leave. Who is issued?
A sick leave certificate can be obtained not only if the employee is ill himself. So, there are several types of disability sheets. Each type of disease is marked by its code, which is affixed on the sick leave.
The most common is a common disease. It is indicated by code 01. This includes influenza, treatment by a physician, infectious disease specialist, ENT specialist, and so on. In this case, the sick person receives the sick leave.
Under the code 02 is hiding an injury that was received in a domestic environment. For example, a fracture or sprain.
Getting injured at work also happens. In this case, sick leave is paid after the company and the FSS draw up an act. Disability certificate is held under code 04.
An employee who cares for someone close to them receives a sick leave certificate with a common code of 09. Here, both child care and elderly relatives are hiding.
Also, do not forget about the code 05, which hides the maternity allowance. Extra days in the case of complex births are also reflected with this code, but with the addition under the number 020.
How is sick leave paid? General rules
If the region in which the company is located uses the credit method, that is, fully pays for the temporary disability benefit, and then shows the amount of Social Insurance Fund, then the employee acts as follows:
- Relates the sick leave to the structure that pays for the sick leave. Payment periods average ten days. However, direct payments are usually made on the next payroll day. That is, the employee can receive the amount of benefits net of tax either in advance or directly in wages. This is regulated by 255-FZ of 12.29.2016.
- Next, an employee of the accounting or human resources department fills out the part that is supposed to be put in order of the organization, carefully checks the incapacity for work list for errors.
- The accountant calculates the sick leave, withholds taxes.
- Directly paid to the employee.
Calculation of benefits. Two years
The calculation of disability benefits is based on wages for the previous two years. That is, the employee who fell ill in 2017 will receive the amount that was calculated from the payments for 2015 and 2016. In turn, the salary of this period is divided into 730 calendar days. And it does not depend on whether the employee worked during this period or not. Calculation of benefits, terms of payment of sick leave are also regulated by the already mentioned law No. 255-FZ.
That is, if an employee earned 300,000 rubles in 2015, and 400,000 rubles in 2016, then he receives the following amount: (300,000 + 400,000) / 730 = 958 rubles 90 kopecks. This is the “weight” of benefits in one day.
However, this does not mean that the employee will receive exactly this amount in the end. Here also a lot depends on the length of service of the employee.
Seniority and payments
The amount of benefits that the employee will ultimately receive in his hands directly depends on whether he has an insurance experience. So, an employee whose experience is less than five years is entitled to only sixty percent of the total. In this case, he will receive only 575 rubles and 34 kopecks. Of course, another thirteen percent can also be deducted from this amount.
Those who have worked for more than five years are a little better. In this case, they can expect 80 percent of the payment, that is, 767 rubles 12 kopecks, of which the employer will also remove income tax in the amount of 13 percent.
The full amount is received by those who have worked for more than eight years. Their allowance is taxable only.
It is worth noting that the total insurance experience is taken into account, and not the number of years worked in a particular organization. An employee with two years of experience in the company will receive a benefit of one hundred percent if his experience at other enterprises is fifteen years.
Pilot project. Other rules
More and more regions are gradually joining the FSS project, which was introduced in 2015. This means that now the amount that the employee receives will be divided. The enterprise and the FSS will pay each of its part.
That is, the first three days on the sick leave sheet are paid by the employer, provided that the sick leave is with code 01 or 02. The term for the sick leave payment by the employer is saved. That is, the employee will also receive it in advance or in wages.
The rest of the day is a little more complicated. The company sends all the data to its branch of the Social Insurance Fund, and already they pay the sheet itself.
Pilot project. Actions
What is the term of sick leave payment if the company participates in a pilot project? First of all, the employee brings his disability sheet to the accounting department, where he is checked for the correctness of registration. The accountant also prints out a statement for the employee. In fact, it contains employee data and sick leave information. That is, here the FION of the employee, his passport data, personal account or address where the money will come, SNILS and TIN, as well as the number and date of issue of the sick leave.
The employee must read the statement and sign it with a black helium pen. Then comes the turn of accounting:
- A small organization can take sick leave to the FSS. However, large companies use an electronic registry.
- The calculation is made according to the same laws. It is for them that the accountant calculates the amount of payments to the employee.
- The registry with the amount of income, the number of days of incapacity for work and all data on sick leave, including the names of doctors, is sent to the FSS.
- The employee is waiting for his funds.
Dates of payment of sick leave benefits
In this case, there are strict deadlines that must not be violated. Within five calendar days, the employer must provide information to the fund. At the same time, on the application signed by the employee, the date on which the sick leave was delivered is indicated. According to the register and statements in the future, auditors can check whether the terms were followed by the employer.
Representatives of social insurance have ten days from the moment of admission in order to check this sick leave, their correctness and legality. What is the term of sick leave payment? After verification, the FSS has two days directly to transfer employee benefits. It is carried out either on a bank card or by transfer to the address. It depends on what the patient chose in the application.
Maternity. How are calculated
However, all the rules listed above are suitable for sick leave to care for a family member due to the illness of the employee. What to do with the maternity allowance? What is the term for maternity leave payments?
The first difference is in the calculation. Here everything is more loyal. If the employee in the years that are taken for calculation was on maternity leave, on sick leave or on leave to care for his child, then these days are removed from the calculation.For example, if an employee was on sick leave for ten days in 2015, and twenty in 2016, then her salary amount will be divided not by 730, but by 700 days. When calculating sick leave in normal cases, there is no such privilege.
Another plus is the experience does not affect the payment. An employee who has two years of experience also receives one hundred percent of benefits, as does a girl with twenty years of experience. What is the deadline for paying personal income tax on sick leave with code 05? Nothing. Because this disability certificate is not taxed.
Maternity. Terms of payment and nuances of registration
What is the term of maternity leave pay? It is similar to payments for other types of disease.
If a credit system is used, payments are made in advance or in wages. In the pilot project - within 17 days, taking into account the period given to the employer and the Social Insurance Fund. The rest of the payment of benefits for temporary disability and maternity is the same.
The nuances include the design of the hospital form itself. It must indicate the date of birth of the employee. It is also worth paying attention to the checkmark in the column "accounting for early pregnancy." Here the doctor puts the answer "yes" or "no." In the case of a positive disability certificate, a certificate is applied, according to which the woman in labor receives another allowance.
The sick leave payment period depends on the region in which the company is located. However, in any case, 255-ФЗ protects the rights of workers.