Antipyretics for children are prescribed by a pediatrician. But there are emergency situations for fever when the child needs to be given medicine immediately. Then the parents take responsibility and use antipyretic drugs. What is allowed to give to infants? How can you bring down the temperature in older children? What medicines are the safest?
Benefits accrued on sick leaves are paid by the employer and reduce the amount of contributions payable to the FSS. In case of excess, they are reimbursed to the employer within 10 days. But the amount may not be accepted for offset if the sick leave was calculated incorrectly or paid in violation of the law.
Organizations and individual entrepreneurs with employees are required to transfer social insurance contributions and pay temporary disability benefits. How to calculate sick leave without errors so that the FSS reimburses the amount in full? In case of refusal, it will be impossible to recover it from the employee.
Sick leave payments are financed from two sources:
- for illness and injury of an employee - the first 3 days at the expense of the employer, the next days - from the FSS.
Periods of incapacity for work are fully covered by the Social Insurance Fund in the following cases:
- diseases of individual entrepreneurs who voluntarily pay contributions;
- caring for sick family members
- if necessary, prosthetics, aftercare after a hospital;
- reimbursement of additional payment in excess of that due for the insurance period: 100% payment for pregnancy and childbirth (M&R), disabled people, accounting for periods of military and civil service;
- in case of insufficiency of insurance premiums, due to which the allowance is paid.
The amounts accrued to employees are reflected in the reporting 4 FSS, due to which there is a decrease in mandatory payments payable.
Calculation procedure, example
The benefit is calculated from the worker's insurance period and earnings for the two years preceding the one in which payment is made. Length of service - these are periods of work under employment contracts, for which contributions to the Social Insurance Fund were transferred. Military and civil service are taken into account, contract employment is not. Incomplete calendar years are summed up in the following order: every 30 days are converted into a month, 12 months into a year. Individual entrepreneurs make social insurance payments for themselves voluntarily. They are entitled to paid sick leave, provided that the previous year has been paid.
Depending on the length of service, periods of incapacity for work due to illness and in connection with an injury are paid as follows:
- 60% of average earnings - up to 5 years;
- 80% of average earnings - from 5 to 8 years;
- 100% average earnings - 8 or more.
If the injury or illness is related to production, then 100% is paid in any case. Sick leave received within 30 days after dismissal is calculated at a rate of 60%. The time of caring for a sick child at home - in the first 10 days, payment comes from the experience, the next - 50%. If the treatment was carried out in a hospital - full payment for the entire period. For those who have worked less than 6 months, the sick leave is calculated from the minimum wage, taking into account the district coefficient. The calculation formula is given below:
Average daily earnings
Two years is a long time, and in order to calculate the average daily earnings, sometimes you have to collect information from several jobs. The employee himself can submit a certificate, but you can clarify the amount of salary in the FIU. Such a request would not be superfluous if in doubt. The Social Insurance Fund has the right to check the calculation, and may refuse to reimburse the amount. This can lead to a banal mistake of an accountant from a previous job.
Remember! An erroneous benefit amount overpaid to an employee cannot be recovered from him, except in two cases:
- dishonesty of the recipient who provided false information;
- counting error - a technical failure in the operation of the software, documented; information input errors, ignorance of the law do not apply to them.
Average daily earnings (SDZ) is calculated by the formula:
The total salary for two years includes only payments from which payments were made to the Social Insurance Fund. Until the current year, their size was limited to the maximum value, above which contributions were not paid:
- in 2013 - 568,000 rubles
- in 2014 - 624,000 rubles
Thus, the minimum daily wage is determined by the size of the minimum wage (5965 rubles in 2015), and is 196.11 rubles (5965 × 24/730).
Example
The procedure for calculating sick leave in 2015.
Insurance experience Kuznetsova S.A. - 10 years;
Salary - 60,000 rubles per month;
The sick leave period is 12 days.
SDZ = salary for two years: (2013-2014) / 730.
(568,000 + 624,000) / 730 = 1632.88 rubles
Amount payable: 1632.88 × 12 = 19,594.56 rubles
Including: 4898.64 - from the employer's funds; 14,695.92 - from the FSS.
The maximum amount of the average daily earnings in 2015 is 1632.88 rubles;
Payment period
Periods of unpaid leave, downtime, time off, administrative arrest are excluded from the days of payment. The benefit for pregnancy and childbirth is paid in the amount of 100% for 140 days, in complicated cases - 170 days. In case of illness while on parental leave, a woman has the right to choose which allowance she wants to receive. Restrictions depending on the basis and type of labor relations are summarized in Table 1.
| Illness or injury | Duration |
|---|---|
| insured employee | the entire period until the day of recovery |
| an employee with a disability | no more than 4 months in a row or 5 in a calendar year |
| up to 75 days in the contract period |
| caring for family members |
|
| for a child up to 7 years old | up to 60, and in complex cases up to 90 calendar days per year |
| for a child from 7 to 15 years old | up to 15 days per case, no more than 45 in total |
| caring for a disabled child | up to 120 days a year |
| when establishing quarantine in a preschool institution | for the duration of the closure |
Supporting documents for accounting
According to the rules for calculating sick leave in 2015, the Social Insurance Fund accepts the amount for offset only if supporting documents are available. The decision will be issued within 3 days. Therefore, the accountant must carefully check the correctness of filling out the disability certificate and salary certificates.
Special attention you need to turn to external part-timers. By law, if for 2 years and in the current year, a person worked for the same employers (in full or in part) - he has the right to receive payments for each place of work. If he prefers to apply to one employer, from the second one must submit salary certificates, as well as that the corresponding payments were not accrued.
In accounting, social insurance and security payments are reflected on account 69 (subaccount 69-1). It is credited for the amount of payments to be transferred to the FSS, corresponds with account 70 (payroll expenses) and accounts that reflect payroll.
So the posting for accruing the amount of sick leave at the expense of the organization can be as follows:
- Dt: 20 (26.44) Cd 70
- Amount at the expense of the FSS: Dt 69 Kd 70
- Benefit payment: Dt 70 Cd 50, 51
Personal income tax is withheld from the benefits paid: Dt 70 Kt 68 (with the exception of payment for BiR).
More detailed information regarding the allocation of expenses to accounts accounting examples are shown in the video.
Each accountant-calculator needs to follow changes in the legislation, since the correct calculation of the wages of employees of the organization depends on this. As for the calculation of social benefits, such as payment for sick leaves, maternity leave or parental leave, starting from 2015, the procedure for its implementation has changed. I would like to talk about this in more detail in this article.
1. Increase the minimum wage.
The main change that needs to be addressed in the first place is the increase in the minimum wage (SMIC). In 2015, it will be 5,965 rubles, that is, in relation to the previous period, this figure has increased by 411 rubles. We know that the calculation of payments for sick leave or maternity leave directly depends on this indicator, that is, the amount of payments cannot be less than that calculated based on the minimum wage. Thus, if the average daily salary of an employee is less than 196.11 rubles, then the calculation should be made according to the "minimum wage".
This amount was received as follows: 5,965 rubles. * 24 months / 730 days = 196.11 rubles.
In addition, the sick leave payment for an employee whose work experience is less than 6 months should not exceed the payment for a fully worked calendar month based on the minimum wage.
For a better understanding of the issue, I will give a visual:
Employee Ivanov I.I. in January he stayed on sick leave for 6 days - from January 19 to 24. At the same time, his total experience is 11 years, and then he is entitled to a 100% allowance. At the same time, for the billing period in the previous 2 years, his earnings amounted, for example, to 152,700 rubles.
Then we calculate the average daily earnings based on his salary:
- RUB 152,700 / 730 days = 209.18 rubles, which is more than 196.11 rubles.
Accordingly, according to this amount, we consider the payment for temporary disability:
- RUB 209.18 * 6 days = 1,255.08 rubles.
If the earnings for two years are small, for example, 124,300 rubles, then the average daily earnings will be:
RUB 124,300 / 730 days = 170.27 rubles, which is less than the minimum wage, and we calculate the sick leave based on the minimum wage:
RUB 196.11 * 6 days = 1,176.66 rubles.
In the event that Ivanov I.I. has a total experience of less than 6 months, the calculation is as follows:
The maximum amount based on the minimum wage is 5,965 rubles. / 31 days * 6 days = 1,154.52 rubles
Then events can develop as follows:
1. Earnings for 2 years are insignificant or absent and the allowance is calculated from the minimum wage:
5 965 rub. * 24 months / 730 days * 6 days * 60% = RUB 705.99 - the amount does not exceed the maximum of 1,154.52 rubles, therefore, Ivanov I.I. will receive a payment of 705.99 rubles.
2. Earnings for 2 years are small, but exceed the minimum wage (for example, 145,800 rubles):
RUB 145,800 / 730 days * 6 days * 60% = RUB 719.01 - the amount does not exceed the maximum of 1,154.52 rubles, but more than that calculated from the minimum wage (705.99 rubles), therefore, Ivanov I.I. will receive a payment of 719.01 rubles.
3. Earnings for 2 years are large, for example, 284,000 rubles:
284 000 rub. / 730 days * 6 days * 60% = RUB 1,400.55 — the amount exceeds the maximum amount of 1 154, 52 RUB., therefore, Ivanov AND.AND. will receive a payment of 1,154.52 rubles. as the maximum possible amount in this case.
How to understand whether earnings for 2 years exceed the minimum wage or not? It is enough to compare it with this indicator:
5 965 rub. (minimum wage) * 24 months = 143 160, rub. - earnings for 2 years based on the minimum wage.
2. Applying a new billing period.
Starting from 2015, earnings for 2013 and 2014 must be taken into account to calculate benefits. There is a maximum possible amount of earnings, which is used to calculate:
- in 2013 - 568,000 rubles;
- in 2014 - 624,000 rubles.
If earnings this year exceed the limit, then to calculate the social payment, it is necessary to take the amounts that are set as limits.
It should also be noted that the total number of calendar days in these years is 730 days, so this indicator should be used to calculate some benefits, such as maternity or child care benefits.
In addition, calculators should be aware that previously accrued benefits do not need to be recalculated due to a change in the billing period. This will only need to be done if the employee interrupts, for example, parental leave up to 1.5 years, and then takes it again. Then the payment should be calculated according to the new rules.
Also, about payments that should be recalculated, read in paragraph 3 of the article.
3. Increasing the amount of benefits.
According to the adopted legislative changes, some social benefits have been increased, namely:
- the minimum allowance for caring for the first child under 1.5 years old is 2,718.34 rubles;
- the minimum allowance for caring for a second and subsequent child up to 1.5 years old is 5,436.67 rubles;
- a one-time allowance for the birth of a child - 14,497.80 rubles;
- a one-time allowance for a woman registered in medical institutions in early term pregnancy - 543.67 rubles.
It should be noted that if an employee receives a childcare allowance up to 1.5 years in the minimum amount under the legislation of 2014, then it must be recalculated according to the rules of 2015 without fail. At the same time, the employee is not required to write an application to the accounting department for the implementation of this procedure - the payer must independently identify this situation and increase the social benefit.
I hope that my article will be useful, and you will not be asked unnecessary questions during the check and fines will be issued by the regulatory authorities in the field of wages and employee benefits.
The length of service of the employee;
5) the maximum amount of the allowance;
6) the total amount of sick leave payment.
Use this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, accident at work, etc.). It also does not matter the applied Calculation of the sick leave in 2015 is carried out regardless of this system.
Billing period for sick pay
The billing period is the period of time for which the employee's earnings should be calculated. The billing period for hospital benefits is two calendar years prior to the year of onset of illness or otherwise. insured event. At the same time, the duration of the settlement period is always 730 days, any days are not excluded from the calculation. This is stated in parts 1 and 3 of Article 14 of the Law of December 29, 2006 No. 255-FZ.
Example
Driver Yu.I. Kolesov was ill twice in 2014. The first time - from 13 to 25 February 2014. The second time - from December 27, 2014 to January 15, 2015.
In both the first and second cases, the accountant, to calculate the sick leave, took into account earnings for the billing period from January 1, 2012 to December 31, 2013.
It is possible that in the billing period or in one of the years of the billing period the employee was on maternity leave or on parental leave. In such a case, the employee may replace those years from the billing period with other prior calendar years (or year) if this results in an increase in the benefit amount. To do this, the employee must submit an application to the employer. This is stated in Part 1 of Article 14 of the Law of December 29, 2006 No. 255-FZ.
At the same time, replacement years do not have to immediately precede the billing period, that is, earlier years can also be used for replacement. Also, replacement years do not have to follow one after another, since the Law of December 29, 2006 No. 255-FZ does not establish such restrictions.
After you have determined the billing period, calculate the earnings based on which the sick leave is calculated in 2015.
Earnings for the billing period
Include in earnings all payments for the billing period from which contributions were paid in Russia (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the provision approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375). Accordingly, all payments that are not subject to insurance premiums must be excluded from the total amount of the employee's earnings for the billing period (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:
State benefits;
- Legislative compensation payments to employees;
- material assistance not exceeding 4000 rubles. per year per person.
A complete list of payments exempt from insurance premiums is given in Article 9 of the Law of July 24, 2009 No. 212-FZ.
Take into account payments in each of the years of the billing period within the limit taxable by insurance premiums. This maximum value in each particular year is different. So, for example, such a limit was:
In 2014 - 624,000 rubles. (clause 1 of Decree of the Government of the Russian Federation of November 30, 2013 No. 1101);
- in 2013 - 568,000 rubles. (clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).
The same limitation when calculating the sick leave must be taken into account by employers applying special taxation regimes (part 1 of article 2 of the Law of December 8, 2010 No. 343-FZ, paragraph 5 of the letter of the FSS of Russia of December 14, 2010 No. 02- 03-17/05-13765). After all, they determine the amount of earnings for the billing period in the same manner as organizations on common system taxation.
If in some year the total earnings exceeded the limit of insurance payments, then take this limit value to calculate the sick leave. Everything above, for this year, do not take into account.
This procedure is established by part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ, clause 19.1 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
This procedure does not apply to the calculation of a sick leave in case of an accident or occupational disease (Article 9 of the Law of July 24, 1998 No. 125-FZ).
Example
P.A. Bespalov has been with the organization since August 2006. His salary is 15,000 rubles.
From February 1 to February 22, 2013, Bespalov was on vacation. For February, he was given vacation pay in the amount of 9,000 rubles. and salary for actually worked time - 4026 rubles.
In March 2013, Bespalov received an additional payment for work on weekends in the amount of 3,182 rubles.
When determining the total earnings, the accountant took into account all payments and surcharges that are subject to contributions to the FSS of Russia.
Thus, Bespalov's earnings for the billing period for the purposes of calculating the hospital allowance are:
In 2014: 15,000 rubles. × 12 months = 180,000 rubles;
- in 2013: 15,000 rubles. × 11 months + 9000 rub. + 4026 rub. + 3182 rub. = 181,208 rubles.
Earnings in the billing period:
For 2014, it does not exceed the limit of 624,000 rubles. (180,000 rubles.< 624 000 руб.);
- for 2013 does not exceed the limit of 568,000 rubles. (181,208 rubles.< 568 000 руб.).
Therefore, for the purposes of calculating benefits, an accountant can take into account the entire amount of an employee's earnings - 361,208 rubles. (180,000 rubles + 181,208 rubles).
Average daily earnings
| Average daily earnings | = | Employee earnings for the billing period | : | 730 days |
This procedure is prescribed in part 3 of article 14 of the Law of December 29, 2006 No. 255-FZ and clause 15.1 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
Calculate in this order the average daily earnings of any employees, including those who have a part-time work week, part-time work or summarized accounting of working hours (clause 16 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).
Example
Employee of the organization A.S. Kondratiev was ill from 9 to 16 February 2015. The calculation period included 2013 and 2014. During this time, the employee was credited 365,000 rubles. The settlement period Kondratiev worked completely.
Kondratiev's average daily earnings are:
RUB 365,000 : 730 days = 500 rubles.
Insurance experience for calculating sick leave
The amount of the hospital benefit depends on the employee's insurance experience, that is, on how many years he has worked (Article 7 of the Law of December 29, 2006 No. 255-FZ). Determine the length of service on the day of the onset of temporary disability (clause 7 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91).
Include the periods in the insurance experience:
Work under an employment contract;
- state civil or municipal service;
- military and other service, named in the Law of February 12, 1993 No. 4468-1;
- periods of other activities during which the employee was subject to mandatory in case of temporary disability and in connection with motherhood.
The concept of "periods of other activities during which the employee was subject to social insurance" is deciphered in the order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91. These are, in particular, the periods:
Activities as an entrepreneur (private private detective, private security guard, etc.) after January 1, 2003, if social insurance payments are transferred for these periods, and periods before January 1, 2001;
- work as a lawyer after January 1, 2003, if payments for social insurance are transferred for these periods, and periods before January 1, 2001;
- work on a collective farm or in a production cooperative after January 1, 2001, if payments for social insurance are transferred for these periods, as well as periods before January 1, 2001.
For a complete list of periods included in the length of service, see Article 16 of the Law of December 29, 2006 No. 255-FZ and paragraphs 2 and 2.1 of the Rules approved by Order of the Ministry of Health and Social Development of Russia of February 6, 2007 No. 91.
Maximum average daily earnings
Calculate sick leave based on the employee's earnings for the billing period. At the same time, the amount of annual earnings for calculating benefits should not exceed the maximum base for calculating insurance premiums in the FSS of Russia. That is, if the employee's annual earnings are greater than the base limit, calculate the benefit based on the base limit for the corresponding year.
In 2013, the maximum value of the base on which contributions to the FSS of Russia were calculated was 568,000 rubles. (clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276). In 2014, it amounted to 624,000 rubles. (Clause 1 of Decree of the Government of the Russian Federation of November 30, 2013 No. 1101).
Thus, the maximum average daily earnings when calculating the hospital benefit in 2015 should not exceed 1632.88 rubles. ((568,000 rubles + 624,000 rubles) : 730 days)).
If an employee works in one organization during the year, but in its different separate divisions, when calculating the base for calculating benefits, take into account all payments in his favor for the whole organization. If payments for the year exceed the limit of the base for calculating insurance premiums (568,000 rubles in 2013 and 624,000 rubles in 2014), calculate the allowance based on the limit of the base. Such a conclusion is in the letter of the Ministry of Labor of Russia dated February 26, 2013 No. 17-3 / 326.
An exception is the situation when in the billing period the employee worked for several employers and receives benefits from each of them. Each organization or entrepreneur calculates benefits based on earnings not exceeding 568,000 rubles. for 2013 and 624,000 rubles. for 2014. Thus, for 2015, an employee can receive a total allowance from several employers, calculated from earnings in excess of 568,000 rubles. for 2013 and 624,000 rubles. for 2014.
The above procedure does not apply to the calculation of sick leave in connection with an accident.
Minimum average daily wage
In addition to the maximum earnings limit, there is a minimum average daily wage for calculating sickness benefits. Apply a minimum size:
If the employee had no earnings in the billing period;
- if the employee's earnings for the month turned out to be less than the minimum wage established on the date of opening the sick leave.
In this case, take the minimum average monthly earnings for the billing period equal to 1 minimum wage. And the earnings for the billing period (24 months) are calculated using the formula:
The minimum average daily wage is determined by the formula:
Sickness benefit amount
Once you know your earnings limit, calculate your average daily earnings, and determine what percentage an employee is entitled to, calculate your total sick pay. The total amount of the benefit depends on the length of service of the employee.
Before determining the total amount of sick leave, calculate how much an employee is entitled to for each day of sickness using the formula:
| daily allowance | = | Average daily earnings | X | Benefit as a percentage of an employee's average daily earnings (100%, 80%, 60%) |
An exception to this procedure is the sick leave benefit in connection with an accident - it does not depend on the insurance period of the employee.
The formula for calculating the total benefit amount is simple.
This procedure follows from parts 1-3 and part 6 of article 7, parts 1-5 of article 14 of the Law of December 29, 2006 No. 255-FZ and paragraph 20 of the Regulation, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
Example
In January 2015, the secretary of the organization E.V. was ill for five calendar days.
Ivanova's insurance experience is 10 years, so she is paid benefits in the amount of 100 percent of average earnings.
Ivanova has worked for the organization for more than two years. The billing period for sick pay includes the period of work from January 1, 2013 to December 31, 2014.
Ivanova's actual earnings were:
In 2013 - 240,000 rubles;
- in 2014 - 300,000 rubles.
The amount of the employee's income for 2013 does not exceed the limit (568,000 rubles).
For 2014, Ivanova's earnings also do not exceed the maximum amount (624,000 rubles).
Therefore, the accountant determined the average daily earnings for calculating benefits based on the amounts actually accrued:
(240,000 rubles + 300,000 rubles) : 730 days = 739.73 rubles / day
The amount of the sickness benefit was:
RUB 739.73/day × 5 days = 3698.65 rubles.
Calculation of sick leave in 2015
In article 39 of the Constitution of the Russian Federation, citizens Russian Federation in case of temporary disability, social guarantees are guaranteed .
One of the parts state system social protection of citizens of the Russian Federation is compulsory social insurance of dependent workers and their family members against loss of income in the event of disability in cases of old age, disability, illness, birth of children, death of a breadwinner, etc.
Social insurance of the population is carried out through the social insurance fund, which serves as an intermediate link between the state and the recipient of social guarantees. In addition, the social insurance fund is responsible for verifying compliance with the requirements of the law in the interests of recipients of social assistance. In this regard, it is mandatory to register as an insurer all organizations and persons hiring or attracting workers to work.
Legal relations of social protection are based on three laws:
1. from 01.01.2001 "On compulsory social insurance in case of temporary disability and in connection with motherhood".
2. dated 01.01.2001 "On compulsory social insurance against accidents at work and occupational diseases",
3. dated 01.01.2001 "On insurance premiums to the PFR, FSS, FFOMS and TFOMS",
4. and other by-laws and regulations
sick pay in 2015
If an employee is absent from work due to illness, he is entitled to financial compensation, provided that the fact of illness is confirmed by a doctor. The confirmation of the fact of the disease is certificate of incapacity for work, he is a sick leave. Payment of the sick leave in 2015 is made on the basis of the calculation of the sick leave.
In accordance with the provisions of Article 183 of the Labor Code, the employer must pay benefits to the employee in cases of temporary disability. It is the employer (organization or individual entrepreneur) who is obliged to calculate the sick leave and pay the allowance due to the employee upon the occurrence of an insured event confirmed by the sick leave.
In order to produce sick leave calculation in 2015, it is required to correctly determine the billing period. This is due to the fact that now when calculating it is necessary to take into account wages for the last 24 months, and not twelve, as it was before. Thus, the billing period will be 730 calendar days.
When calculating sick leave in 2015, 730 days must be taken into account.
Calculation of average daily earnings
Before calculating sick leave, the average daily earnings are subject to calculation by dividing the accrued earnings for the billing period by 730. The accrued earnings must include all types of payments and other remuneration to the employee, for which insurance contributions to the Social Insurance Fund of the Russian Federation were accrued.
255-FZ dated 01/01/2001 as amended on 01/01/2001 N 317-FZ:
"Article 14: 3. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the period specified in part 1 of this article by 730. 01.01.2001 N 343-FZ, dated 01.01.2001 N 21-FZ) 3.1. Average daily earnings for calculating maternity benefits, monthly childcare benefits are determined by dividing the amount of accrued earnings for the period specified in part 1 of this articles, by the number of calendar days in this period, with the exception of calendar days falling on the following periods: (as amended by federal law dated 01.01.2001 N 21-FZ)"
Thus, when calculating the maternity benefit, if there is a leap year in the billing period, then the calendar days will be (if there are no excluded periods): 731. And if suddenly there are two leap years (after replacement), then 732., and if not a single leap year (after replacement) then 730
The Government of the Russian Federation in Decree of 01.01.2001 N 1316 “On the maximum value of the base for calculating insurance premiums paid to the Social Insurance Fund of the Russian Federation and to Pension Fund Russian Federation, from January 1, 2015” established a new limit for calculating insurance premiums in 2015 for compulsory social insurance, which is 670,000 rubles.
By the same resolution, the maximum amount for calculating insurance premiums for compulsory pension insurance for 2015 is set at 711,000 rubles. The maximum amount for insurance premiums for compulsory health insurance has not been established.
Calculation of sick leave in 2015. What changed?
There was no change in insurance coverage. As before, with an experience of more than 8 years, 100% of the average daily earnings (SDZ) are charged, with an experience of 5 to 8 years - 80% and with an experience of less than 5 years - 60% of the SDZ.
The billing period for sick pay from January 01, 2013 is two calendar yearspreceding the year of the insured event. This also includes the time of work with another insurer.
When calculating sick leave in 2015, it is necessary to take into account the maximum base for calculating insurance premiums to the FSS, which are established by law for the corresponding calendar year of the billing period.
The maximum amount of average daily earnings for calculating benefits for pregnancy and childbirth and the monthly allowance for child care for insured events that occurred in 2014 is (568 thousand rubles + 512 thousand rubles) / 730 days = 1479 rubles. rub. 45 kop.
Since the provision has not changed according to which insured citizens, upon the occurrence of insured events, can exercise the right to replace years if, in two calendar years immediately preceding the year of the occurrence of insured events, or in one of the indicated years, the insured person was on maternity leave and (or) on parental leave, the billing period may be
1. either 30 calendar days;
2. or 731 calendar days if one year of the billing period is a leap year;
3. or 732 calendar days in case of replacement of calendar years (calendar year) provided by the legislation for a leap year (leap years).
Change of year can be made at the request of the insured person provided that it increases the amount of the benefit.
The changes also affected the procedure for paying sick leave. Until 2013, sick leave was paid for the first three days at the expense of the employer, the rest of the days - with FSS money.
However, when an employee is due to receive temporary disability benefits, the employer does not have to wait for the social insurance to transfer funds to him, so that he, in turn, pays sick leave. Payment is a little different.
The employer, after the employee has provided a temporary disability certificate, is obliged to calculate and pay him the due amount within the prescribed period. Then, insurance premiums are reduced by this amount, which are subject to transfer to the FSS. If this amount is not enough to cover the amount of sick leave payment, the employer has the right to apply to the territorial fund with an application for reimbursement. All required documents are attached to the application. Provided that all documents are correctly executed, the FSS will allocate funds within 10 days and transfer them to the current account specified in the application.
If the insured person had no earnings during the billing period or if the SDZ determined for this period is less than the minimum wage (minimum wage), which is established by law on the day of disability, then the benefit is calculated based on the minimum wage.
An example of calculating sick leave in 2015
As an example, let's calculate sick leave in 2015. Suppose an employee of a company fell ill with the flu in 2015, having previously worked in the organization for five years, while his total insurance experience is 6 years. He was on sick leave for fourteen days. After returning to work, he provided a sick leave. Suppose that his total salary for the two previous years (2013 and 2014) was 700,000 rubles.
The average daily earnings are calculated using the formula:
700,000 rubles/730 days = 958 rubles 90 kop.
Six years of work experience allows you to compensate for 80% of earnings, that is, we multiply the amount received by 80%:
RUB 958.90 x80% = 767 rubles 12 kopecks
Thus, according to the sick leave, the amount of the benefit will be:
RUB 767.12 х14 days=10739 rub. 68 kop.
General formula for calculation allowance looks like this:
Benefit amount \u003d (Total income X percentage of compensation X number of days of sick leave) / 730 days
We substitute our initial data into the formula and get:
(700000X80% x14) / 730 \u003d 10739 rubles. 73 kop.
As you can see, the result obtained differs from the previously calculated one. This is due to rounding of data when calculating average daily earnings and calculating interest. Keep in mind that the amount of 10,739 rubles will be accepted for offset in the FSS. 73 kop.
Calculation of sick leave in 2015 from the minimum wage.
The calculation of the sick leave from the minimum wage is made in the following cases:
1. The employee has no official income in the required billing period
2. The average salary of an employee is below the minimum level
3. Worker experience less than 6 months
4. Non-compliance by the employee with the hospital regime
5. An employee missed a mandatory medical examination if the employee had no good reason.
6. Disability occurred due to alcohol, toxic or drug intoxication.
In cases of non-compliance with the hospital regime, skipping a medical examination or loss of ability to work as a result of intoxication, these circumstances must be reflected in the sick leave. It is necessary to pay attention to the fact that the presence of only sick leave marks in these cases is not enough to reduce the amount of the benefit. It is necessary to obtain a written explanation from the employee, or conduct an internal investigation, and in some cases (for example, when the employee does not agree that the disability occurred as a result of one of the types of intoxication listed above or that he violated the hospital regime), it will also be required to obtain medical opinion. Otherwise, the employee has every right to go to court.
When calculating temporary disability benefits, you must always ensure that, on the one hand, it is not lower than the minimum wage, and on the other hand, does not exceed the established minimum level (part 6 of article 7, part 3 of article and 11 and part 2 of article 8 of the law No. 000 FZ). In the above cases of applying the minimum wage, various options are possible in which it is necessary to tighten the amount of the benefit to the size of the minimum wage or options when the established minimum wage limits the amount of the benefit from above.
When calculating sick leave based on the minimum wage, it is necessary to take into account that the minimum wage from January 1, 2015 is set at 5,965 rubles per month(Article 1 as amended by the Federal Law of 01.01.2001 N 408-FZ).
Explanations of the FSS regarding the non-acceptance of offset expenses for the payment of insurance coverage
Extracts from the letter of the Social Insurance Fund of the Russian Federation dated July 17, 2013 N 15-03-11 / 12-7761
The Department of Insurance in case of temporary disability and in connection with maternity has considered the application in connection with the non-acceptance for offset of the costs of paying insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity based on the results of an on-site desk audit of the insured and informs.
Paragraph 22 of Art. 35 of the Federal Law of 01.01.2001 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" provides for the familiarization of officials of bodies monitoring the payment of insurance premiums with the original documents requested in accordance with the procedure established by Art. 37 of the above Federal Law, on the territory (in the premises) of the payer of insurance premiums during an on-site inspection of the payer of insurance premiums.
Fund resources are used only for targeted financing of the fulfillment of public regulatory obligations. Any expenditure of budgetary funds must be documented and supported by proper accounting documents.
According to Art. 17 of the Federal Law of 01.01.2001 N 129-FZ "On Accounting", which was in force until 01.01.2013, provides for the obligation of the organization to keep primary accounting documents for at least 5 years. From 01/01/2013, this rule is spelled out in paragraph 1 of Art. 29 of the Federal Law of 01.01.2001 N 402-FZ "On Accounting".
In accordance with the Federal Law of 01.01.2001 N 255-FZ "On compulsory social insurance in case of disability and in connection with motherhood" for the appointment and payment of benefits for temporary disability, pregnancy and childbirth the insured person submits certificates of incapacity for work. The form and the procedure for issuing sick leave certificates by medical organizations are approved by the Orders of the Ministry of Health and Social Development of Russia dated 01.01.2001 N 347n "On approval of the form of the certificate of incapacity for work" and dated 01.01.2001 N 624n "On approval of the procedure for issuing certificates of incapacity for work" (hereinafter referred to as the Procedure).
In accordance with the Procedure, if there are errors in filling out a certificate of incapacity for work, it is considered damaged and a duplicate of the certificate of incapacity for work is issued instead. If the certificate of incapacity for work is lost by the insured person, the attending physician and the chairman of the medical commission draw up a certificate of incapacity for work before the certificate of incapacity for work is presented to the insured for calculation and payment of benefits due to temporary disability and in connection with motherhood.
Other cases of issuing a duplicate certificate of incapacity for work by medical organizations are not provided by law.
During the documentary on-site inspection, the insured did not present the original certificates of incapacity for work with reference to the loss of documents during the move.
According to paragraphs. 3 p. 1 art. 11 of the Federal Law of 01.01.2001 N 165-FZ "On the Basics of Compulsory Social Insurance" and clause 18 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of 01.01.2001 N 101, state social insurance costs, not confirmed documents are not accepted for offset and are subject to reimbursement in the prescribed manner.
Inaccurate or incorrect names and dates.
Incorrectly indicated employee's birthday or the date of issue of the certificate of incapacity for work is one of the most likely errors. The doctor can put the last month or year.
When filling out a sick leave, quite often in hospitals or clinics they incorrectly record the name of the patient. Most often this happens if the name is complex or rare.
In these cases, sick leave must be replaced, otherwise the FSS will not accept the costs.
Date match.
A common mistake: the intersection of dates in the table "Exemption from work" in the primary sheet and its continuation, issued by another clinic. In the FSS, it is allowed that only one day coincides in two sick days.
This often happens when an employee closes the primary sick leave in one medical institution, and on the same day draws up a continuation of the sick leave in another
In all other cases, if the periods coincide, the sick leave must be replaced.
Physician position.
The FSS pays the closest attention to sick leave for pregnancy and childbirth. There, in the column "Position of a doctor" should be only the position of "obstetrician-gynecologist". If another position is indicated in this column, then the sheet must be replaced.
The FSS clarified that sick leave with errors in the name of the organization can be accepted for payment, since it is possible to determine the insured by his number, which is affixed by the organization itself.
In the hospital, both the full and abbreviated names of the medical organization and the employer's enterprise are allowed. Such reductions may be statutory or arbitrary.
Dash, quotation marks, commas and periods can be set if all this fits into 29 cells designed for this.
There is no need to send an employee to redo the sick leave just because of an inaccuracy in the company name
sick leave payable even if the medical facility is not licensed.
The organization has every right to offset the cost of benefits, even if the medical institution that issued the sick leave does not have a license. So decided the Presidium of the Supreme Arbitration Court on December 11 in the case of the Krasnoyarsk regional branch of the FSS of the Russian Federation and.
The dispute even reached the highest arbitration court due to the fact that during the audit the fund did not accept the company's expenses for 22 sick leave certificates for a total of 80,783 rubles. The reason was that the certificates of incapacity for work were issued to employees not by the district hospital itself, but by the district department, the address of which was not in its license. The Fund regarded this as the lack of a license to conduct medical activities through the district hospital and removed the costs. The company took legal action because it believed that it should not be held responsible for the fact that medical institutions fail to fulfill their licensing obligations. But none of the three instances took the side of the insured. As a result, the case was submitted for consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation. And the final decision was made in favor of the society.
In the case of disability benefits, there are situations where the minimum wage is used to calculate the limits. The minimum wage determines the minimum average daily wage and the maximum daily allowance. In what cases and in what order it is necessary to apply the minimum wage, read the article of 1C experts.
In the general case, the amount of disability benefits is limited by the maximum base for calculating insurance premiums to the FSS of the Russian Federation (clause 3.2, article 14 of the Federal Law of December 29, 2006 No. 255-FZ). It is established annually by federal law. In 2015, this value is equal to 670,000 rubles (Decree of the Government of the Russian Federation of December 4, 2014 No. 1316). But there are cases when the amount of benefits is limited by the minimum wage. The minimum wage is its upper or lower limit, that is, based on the minimum wage, the minimum average daily wage and the maximum daily allowance are determined. Cases when the calculation of benefits should be guided by the minimum wage are listed in the Federal Law "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" dated December 29, 2006 No. 255-FZ (hereinafter - Law No. 255-FZ). So, the benefit cannot be less than calculated from the minimum wage, if in the previous two years the employee did not have earnings subject to insurance premiums, or he was less than the minimum wage. However, there are no grounds for changing the calculation period.
In addition, there are cases when the allowance may be more than calculated from the minimum wage:
- the work experience of the employee is less than 6 months;
- the employee, without good reason, violated the regimen prescribed by the attending physician;
- the employee, without good reason, did not appear at the appointed time for a medical examination or for a medical and social examination;
- disability occurred as a result of alcohol, narcotic, toxic intoxication or actions related to such intoxication.
To understand the algorithms for calculating disability benefits due to illness or injury using the minimum wage, you need to clarify the necessary terms:
- Average daily earnings;
- Minimum wage for calculating benefits;
- Minimum average daily wage;
- Part-time coefficient (taking into account part-time work);
- Daily allowance;
- Percentage taking into account the length of service;
- Maximum daily allowance.
Average daily earnings
The average daily earnings in 2015 are determined by dividing the total income for 2013, from which insurance premiums were transferred, but not more than 568,000 rubles, and the same earnings for 2014, but not more than 624,000 rubles, by 730 days. If in 2013 and / or 2014 an employee was on maternity leave (to care for a child) for at least one day, then this year can be replaced by another when calculating, provided that the replacement will lead to an increase in the amount of benefits. To do this, the employee must write an appropriate application.
Assessing the increase in the amount of benefits, you should remember about its maximum size. In 2015 it is 670,000 rubles, in 2014 - 624,000 rubles, in 2013 - 568,000 rubles, in 2012 - 512,000 rubles, in 2011 - 463,000 rubles, in 2010 and earlier - 415,000 rubles.
For example, 700,000 rubles earned in 2010, for the purpose of calculating benefits, will be less than 500,000 rubles earned in 2013, since the earnings limit for 2010 is 415,000 rubles, which will be taken into account. In 2013, the limit is 568,000 rubles, i.e. 500,000 rubles will be fully taken into account in the calculation. Thus, replacing 2013 with 2010 will not increase, but decrease benefits.
Minimum wage for calculating benefits
From January 1, 2015, Federal Law No. 408-FZ of December 1, 2014 sets the minimum wage at 5,965 rubles. per month throughout the Russian Federation. The Labor Code of the Russian Federation provides that the regions can set their own minimum wage.
In Moscow, from January 1, 2015, it is equal to 14,500 rubles, and starting from April 1, it is 15,000 rubles. Nevertheless, for the calculation of sick leave sheets throughout the Russian Federation, a single minimum wage value is applied, which is valid on the day of the insured event, that is, 5,965 rubles. (subclause 6, clause 1, article 1.2 of Law No. 255-FZ).
Minimum average daily wage
The minimum average daily wage is determined similarly to the average daily wage, but the minimum wage multiplied by 24 months is taken as income for two years. In 2015, it will be equal to 196.11 rubles per day - (5,965 x 24) / 730. The calculation of the minimum average daily earnings does not depend on the number of days in a month, that is, the value will be the same in February and March. Thus, if the minimum wage does not change during the year, then the average daily wage will also remain unchanged.Part time ratio
For the convenience of explanation and calculations, it is necessary to introduce a new term - the partial time coefficient. It reflects the share of the rate at which the employee works. So, if an employee works full-time, the coefficient is 1. When working part-time, the coefficient is 1/2, and when working on the terms of reducing the working day by 1 hour - 7/8.
Application of the Part Time Factor in Calculating the Minimum Average Daily Wage
In full - 196.11 rubles. - the average daily earnings are taken into account if the sick employee works full-time on the date of incapacity for work. If he works part-time, then the average daily wage calculated from the minimum wage should be adjusted in proportion to the share of working time, that is, multiplied by the part-time coefficient. When working part-time, the average daily wage calculated from the minimum wage will be 98.05 rubles. (196.11 x 1/2), and if the 8-hour working day is reduced by one hour, the average daily wage will be 171.60 (196.11 x 7/8) rubles.
daily allowance
The amount of the daily allowance is determined by comparing the average daily wage with the minimum average daily wage. The amount of the benefit cannot be less than the minimum average daily wage calculated taking into account the part-time factor. If the actual average daily earnings are less, or there was none at all, then the daily allowance is taken equal to the minimum average daily earnings, taking into account the part-time coefficient.Percentage taking into account the insurance experience
The amount of temporary disability benefits depends on the length of service and the reason for the disability. This follows from the provisions of Article 7 of Law No. 255-FZ and Article 9 of Federal Law No. 125-FZ of July 24, 1998. In the event of an occupational disease or an accident at work, the amount of the benefit is 100 per cent of the average earnings. The following scale is used to determine the percentage of service for purposes of calculating sickness or injury benefits:
- experience up to 5 years - 60 percent;
- experience from 5 to 8 years - 80 percent;
- experience of 8 years or more - 100 percent.
In the case of caring for a sick child, the percentage depends on the age of the child, and on how the treatment is carried out in a hospital or on an outpatient basis, and on the duration of disability (Article 11.2 of Law No. 255-FZ).
The seniority percentage is applied when calculating the daily allowance. It should be multiplied by the larger of the values: average daily earnings or minimum average daily earnings.
Maximum daily allowance
The maximum daily allowance in the program "1C: Salary and personnel management 8" ed. 3.0 call the value calculated from the minimum wage, taking into account the regional coefficient.
In accordance with Part 2 of Article 146 of the Labor Code of the Russian Federation, the labor of employees employed in areas with special climatic conditions must be paid at an increased rate, taking into account the district coefficient (RK).
The following formula is used for calculation:
Minimum wage x RK / D,
Where: D- the number of calendar days in the month of disability.
Thus, in 2015, in areas where the district coefficient is not established, the maximum daily allowance in February is 213.04 rubles; in April, June, September and November - 198.83 rubles; and in January, March, May, July, August, October and December - 192.42 rubles.
In areas with special climatic conditions, the maximum daily allowance should be multiplied by the district coefficient.
If the illness lasts several months and the sick leave is calculated taking into account the maximum daily allowance, then a different value is applied for each month.
The share of the rate an employee works does not affect the amount of the maximum daily allowance. The length of service also does not affect the amount of the maximum daily allowance.
Algorithm for calculating disability benefits in 2015
1) determine earnings for the previous two years: s13 and s14,
Where: h13- earnings for 2013, from which insurance premiums were transferred, but not more than 568,000 rubles,
z14- earnings for 2014, from which insurance premiums were transferred, but not more than 624,000 rubles.
SZ \u003d (s13 + s14) / 730
3) determine the minimum average daily wage with a full working day:
4) in the case when at the time of disability the employee worked part-time, adjust the MSZ for the share of working time (K):
MRZ = MRZ x K
5) determine the amount of the daily allowance (RDP), taking into account the percentage that takes into account the length of service (Pst).
Compare actual average daily earnings (AED) and minimum average daily earnings (AMD):
if SZ>MSZ, then RDP \u003d SZ x Pst;
if SZ< МСЗ, то RDP = MRZ x Pst x RK
The second situation is a small length of service, a small monthly salary, or, if in previous years the employee was not insured (for example, a foreigner temporarily staying in the territory of the Russian Federation; a citizen who previously worked for short-term contracts).
6) find out if there are grounds for limiting the benefit in the amount of the minimum wage and calculate this limit separately for each month. The daily allowance is limited to the maximum daily allowance if the employee has less than six months of service and/or a violation of the hospital regime is registered on the disability certificate.
MaxDP \u003d 5 965 x RK / Dn,
Where: day- calendar days in the month of disability;
If there are grounds for limiting benefits, then:
RDP x number of days of incapacity for work in each month
Example 1
The employee had no earnings in 2013. Income for 2014 amounted to - 285,000 rubles. Experience - four months. The regional coefficient of the area where the employee works is 1.2. The employee was ill from March 10 to April 13, 2015.
In the program "1C: Salary and personnel management 8" you need to make Sick leave(Fig. 1).
1) earnings for the previous two years:
(z13 = 0)< 568 000;
(z14 = 285,000)< 624 000
2) the actual average daily earnings of the SZ:
SZ \u003d (s13 + s14) / 730 \u003d 285,000 / 730 \u003d 390.41
Document Sick leave Average earnings(Fig. 1).
3) determine the minimum average daily wage for a full-time job
MRZ = (5965 x 24) / 730 = 196.11
4) the employee worked according to the schedule five days a week:
K = 1; MSZ = 196.11
5) the amount of the daily allowance (RDB) taking into account the seniority coefficient (Kst): the employee's experience is less than five years and therefore is calculated based on 60 percent. Document Sick leave on the bookmark Payment in field Percentage of seniority in accordance with the length of service, a percentage of 60% was established (Fig. 2). The percentage of experience must be reduced by the larger of the values \u200b\u200b- the average daily earnings and the minimum average daily earnings:
Pst = 60%;
SZ > MSZ 390.41 > 196.11;
RDP = 390.41 x 60% = 234.25.
It is not necessary to multiply by the district coefficient, since the calculation is based on the actual average earnings, in which the district coefficient is already taken into account.
6) the employee has less than six months of experience, this is the basis for limiting the benefit in the amount of the minimum wage.
Document Sick leave on the bookmark Payment in field Benefit limitation automatically installed option: In the amount of MMOT.
March: MaxDP = 5965 x 1.2 / 31 = 230.9;
April: MaxDP = 5965 x 1.2 / 30 = 238.6;
The amount of daily allowance in March is 230.9 rubles, and in April 238.6 rubles.
Document Sick leave 35 days of illness are paid, of which 3 days in March at the expense of the employer (3 x 230.9 = 692.71), 19 days in March at the expense of the Social Insurance Fund (19 x 230.9 = 4 387.16) and 13 days in April (13 x 238.6 = 3,045.25).
Seal and choosing (Fig. 4).
Example 2
Earnings for 2013 - 0 rubles, earnings for 2014 - 40,000 rubles, employee experience - 8 months. The employee works part-time. The regional coefficient of the area where the employee works is 1.2. Sick leave - from March 10 to April 13, 2015.
1) determine earnings for the previous two years:
(z13 = 0)< 568 000;
(z14 = 40,000)< 624 000
FSF \u003d (s13 + s14) / 730 \u003d 40,000 / 730 \u003d 54.79
Document Sick leave this value is calculated automatically in the field Average earnings(Fig. 5).
3) determine the minimum average daily wage with a full working day:
MRZ = (5965 x 24) / 730 = 196.11
4) the employee worked according to the part-time schedule for 1/2 rate:
K = 0.5;
MSZ = 196.11 x 0.5 = 98.05
5) determine the amount of the daily allowance (RDP) taking into account the length of service coefficient (Kst). To do this, you need to compare the average daily earnings (AW) and the minimum average daily earnings (AMD) and choose the higher value from them. The employee has less than five years of experience, so the allowance is calculated with a limit of 60 percent:
Pst = 60%;
NW< МСЗ 54,79 < 98,05;
RDP = 98.5 x 60% = 58.83
Since the calculation is based on the minimum average earnings, in which the district coefficient is not taken into account, when calculating the amount of the allowance, the amount of the daily allowance must be multiplied by the district coefficient.
6) there are no grounds for limiting the benefit (the experience is more than six months, there are no violations of the hospital regime) and in the document Sick leave on the bookmark Payment in field Limitation of benefits automatically installed option: base limit.
Document Sick leave 35 days of illness are paid, of which 3 days in March at the expense of the employer - 3 x 58.83 x 1.2 = 211.79 days in March, at the expense of the Social Insurance Fund - 19 x 58.83 x 1.2 = 1,341.32 and 13 days in April - 13 x 58.83 x 1.2 = 917.75.
A detailed report on the calculation of benefits can be generated by clicking on the button Seal and choosing Calculation of benefits for sick leave(Fig. 7).
