New calculation on sick leave. How to calculate the Hospital sheet: methods and methods of calculation, example

A medical institution that works in the enterprise has the right to open a disability sheet if it turns into it in case of illness or injury. According to existing legislation, the employer must pay this period of part at its own expense, part at the expense of social funds. Calculation of accruals is carried out by the employer, for this purpose it is convenient to use the Hospital sheet calculator in 2018.

The procedure for calculating hospital

Consider a Read more procedure for calculating the hospital sheet.

By temporary disability

To determine the amount of benefits, you will need to select salary indicators on which they were charged insurance deductions For the previous two years. If the employee is brought sick leaveoK in 2017, the periods of 2015 and 2016 fall into the sample.

Holding middle earnings, It is necessary to remember that there is a limitation in the form of a maximum size. Calculator calculating the hospital sheet allows you to take into account all these moments.

For calculation, the following information will be required:

• Passed by the insurance premiums of the salaries of the employee for the relevant two years.
• The experience of a person working at the enterprise, which is accepted to calculate the benefit.
• Day benefit size.
• Number of days in the period of the disease.

There are the following limit amounts on the taxable salary contributions, respectively:

• In 2015 - 670,000 rubles;
• In 2016 - 718,000 rubles;
• In 2017 - 755,000 rubles.
• In 2018 - 815,000 rubles.

Calculated by the number "730" is a constant denominator. It is equal to the number of days in two calendar years. This value should be used if one of the periods selected to calculate is a leap year.

Attention!From it can not be removed no periods. This in the previous order concerns early periods of disability, or time when the employee accrued salary, not subject to deductions to the funds.

The percentage size depends on the work experience of the work experience.

The following values \u200b\u200bexist:

• 100% - if in labor book There is an experience of working over 8 years;
• 80% - if the workbook indicates work experience from 5 to 8 years;
• 60% - if the workbook shows work experience less than 5 years.

There are also a lower limit of 256 rubles 43 kopecks and its upper size of 1901 rubles 37 kopecks. The average earnings defined according to these rules should be within the framework of this range. If it falls out of it, then the installed minimum or maximum size should be applied.

The amount of benefit leaf benefits must be determined by the formula:

For pregnancy and childbirth

The case with the calculation of pregnancy payments is defined in a similar way as the usual allowance, but differing in several points.

As well as at a simple hospital list, it is necessary to take into account the amounts with taxable deductions to the salary funds within:

• In 2015 - 670,000 rubles;
• In 2016 - 718,000 rubles;
• In 2017 - 755,000 rubles.
• In 2018 - 815,000 rubles.

The main difference in this calculation is not to take a standard number 730 for the calculation in two years, and:

• 730 - if none of the years is not a leap;
• 731 - if any selected year is a leap,
• 732 - If both selected periods are leaps.

Such situations may arise when, applies to the replacement of the years in the calculation of the manual.

If an online calculator is applied, it automatically takes into account this moment.

From the number of days, periods should also be excluded:

• When the employees have been opened by a disability sheet, including because of pregnancy and childbirth.
• The time of finding a child care officer up to three years.
• The time in which the employee was paid payments not taxed by contributions, while she did not work.

The manual must be determined as follows:

At the same time, the number of vacation days due to the cause of pregnancy and childbirth can take the following values:

• 140 days - in the usual case;
• 156 days - with complications during childbirth;
• 194 days - if pregnancy is multiply.

At the same time, this manual also has a range with minimal and maximum amount: 35901 rubles 36 kopecks and 266191 rubles 80 kopecks. If the payment goes beyond its borders, it accepts either the lower or the top value accordingly.

What if there is no experience

There may be a situation that the employee who went to the hospital, there is no work experience or information about previous earnings. The law establishes that minimum size Hospital payment cannot be less than the size of the manot calculated.

If there is no experience, then the calculation process is noticeably simplified, since it is performed on the basis of the current minimum wage at the date of determination of the payment. The algorithm itself does not differ from the standard process of determining the amount of sick leave.

The process of calculating the daytime earnings is made in this way:

An online calculator takes into account the characteristics of the calculation without the length of the previous salary paid.

For how long it is necessary to apply for hospital

The law establishes which it is possible to refer to the employer for receiving a hospital payment.

If sick leave was opened due to illness, the payment of benefits is performed for six months from the date of paperwork. The same period is established as an allocation if the hospital is paid due to the care of a sick relative.

The manual accrued through hospital for pregnancy and childbirth must be paid for six months from the date of completion of the relevant vacation.

The manual, which is appointed by an employee for the care of the baby age up to 1.5 years, can be appointed if the date of achieving this age has not passed half a year.

Attention!If the set period of payment has already passed, the decision takes the territorial body of the FSS. He needs to provide evidence that the passage of the deadline happened for a good reason. The list of such reasons is approved by law.

If your region is implemented pilot project FSS, the listing of hospital, maternity and other payments is carried out directly to employee who claim to payments.

Documents required for calculations and payments of hospital in 2019

When calculating and paying through the hospital, the following documents are used:

• Estimated statements for preceding 2 years or about the amount of earnings for this period;
• Extracting from the facial card with an indication of the experience at the time of the disease;
• Calculation of hospital in arbitrary form;
• Expendable cash Order or payment order (depending on the payment method).

The term of payment (hospital)

After the accountant was calculated by the sick leave, it must be issued an employee at the nearest salary payment. By law, such days in the month should be two - the issuance of an advance and the remaining part of earnings. On that day, what will come before all, it is necessary to list the amount of the hospital with which the tax of the NDFL will already be removed.

If the employee finds that the employer has violated the deadline, he has the right to write a complaint to the employment inspection, the prosecutor's office or go to court.

The appeal needs to state the facts, and then provide evidence of the violation, the latter can act:

• A copy of the disability sheet;
• A copy of the concluded agreement between the employee and the firm;
• Settlement sheet indicating the size of the hospital;
• Copy payment statement either an extract of operations for a salary card;
• Other documents that confirm the violation of the payment process.

NDFL and fees from hospital payments

If the employee is accrued hospital payment Due to temporary disability (illness), injury or sick relative care, then such amounts need to be taxed personal income tax.

On the hands, the employee must receive the amount of benefit with the tax. The employer can collect all taxes from hospital for a month, and then transfer them to the budget of the Unified amount.

Currently there are the following tax rates - 13% for citizens of Russia, and 30% - for foreigners. Non-tax allowance is not subject to tax. An online Hospital Calculator allows you to correctly calculate all these cases.

Important! Hospital I. decal payments fully exempted social payments - Contributions to PF, social and medstations are not necessary for them.

The procedure for reflection of payments in the form of 6-NDFL

Payments by hospital benefits have social status. But despite this, they are also included in the employee's income, and therefore they need to be imposed on NDFL.

This means that patient paid also need to be made to the 6-NDFL report. Otherwise, the current legislation will not be violated, but also the amounts of report 2-NDFL will not coincide with the calculation of insurance payments.

By law, the tax does not need to be imposed only decal benefits.

When paying a hospital date for this income will be the day of receiving the amount from the cash register in the hands, or its transfer to salary map. And this day you need to put in column 100 report.

The tax from the hospital needs to be held immediately, on the day payment. Therefore, this date is put in column 110.

Attention! The law determines that the company must list the tax, which she kept from the hospital, until the last day in the month, when the hospital sheet was paid. This day must be added to Count 120.

Based on this provision of the law, the administration has the right to accumulate the amount of the taxable tax on all sick leave, and then transfer the entire amount of one bill in the tax.

If the last day of the month, when the listing should be performed, accounted for on the weekend or holiday, then the period can be shifted by the nearest working day.

Thus, hospital in need be sure to enter.

It will reflect:

• Under section 1 - the total amounts of income employees;
• By section 2 - separate graphs by the day of transfer of tax.

How is the calculation of the average earnings for the hospital list in 2019 according to the new rules? The amount of temporary disability benefits is automatically adjusted due to the changes in the minimum wage.

In 2019, the minimum wage is 9,489 rubles, which will affect payments.

On the Internet you can find sick leave calculators, but they do not always take into account changes in legislation.

It is important for you to understand how the average earnings for the payment of benefits is calculated, as an employee may not be applied to what formulas.

Legislation that regulates legal relations in the field of labor and calculation of hospital:

Get a leaf of temporary disability is not in any clinic! The health facility should be a license + should be the right to examine temporary disability (paragraph 2 of the procedure for issuing disability leaves, as well as paragraph 3 of Paul., App. Post. Government of the Russian Federation dated 04/16/2012 No. 291).

Roughly speaking, it is impossible to demand a week of hospital after ultrasonic cleaning of teeth from a dentist, after therapeutic manicure in the spa and so on.

Below we will analyze how the average earnings are calculated to calculate the benefits in the hospital list, which rules and requirements are subject to in 2019.

• earnings for the previous 2 years;
• the number of days to which the sheet is issued;
• work experience.

What conclusion can be made from the specified rules? The estimated period is 2 years. The amount of total accrued payments must be divided by 730 to learn magnival earnings.

In 2019, 2016 and 2017 are included in the settlement period. For 2016, it is possible to take payments within 718,000 rubles. (based on minimum wage). For 2017, the maximum payments must be within 755,000 rubles.

Maximum average daily earnings for calculating BL in 2019 will be:

(718 000 rubles + 755 000 rubles) / 730 days \u003d 2 017,81 ruble.

The minimum average daily earnings will be:

9 489 rubles (Mrot) * 24 months / 730 days \u003d 311.97 rubles.

If an employee is 300, 250, 150 or less, then surcharges to the average earnings on the hospital leaf.

Simple mathematics: figures for calculating hospital in 2019

Pay on the hospital list (BL) all days. It is impossible to exclude holidays and weekends. If it is indicated 10 days, then we pay for all 10 days (despite the fact that half fell on the January holidays).

Ivanov in January 2019 brought in the accounting department of an enterprise leaflet in temporary disability. Let the number of days specified in bl, - 9.

Insurance experience Ivanova - 7 years. For 2016, she received 400,000 rubles (we take into account holidays, salary, allowances, premiums). For 2017 - 450 000 rubles.

To which sick leave can count:

These 8 379 rubles of Ivanov should receive within 10 days from the moment of presenting a hospital sheet in the company's accounting.

For example, we have fireflies, which receives the "directory salary". The man brought sick leave for 10 days. In 2016, total payments amounted to 1,000,000 rubles.

In 2017, Svetlychkov earned 3,000,000 rubles. General insurance experience - 15 years.

To calculate, we must summarize earnings for the previous 2 years. In our case, it turns out 1,000,000 + 3,000,000 \u003d 4,000,000 rubles. But this is more than 1,473,000 rubles!

How to be in this case? For hospital fireflock, we take the most allowable average daily earnings established by law. This is 2,017,81 rubles.

Calculate the hospital to our employee. 2 017.81 ruble * 10 days of hospital * 100% (by insurance) \u003d 20,178.1 rubles.

True, such situations are rare. Much more often there is a problem when the employee's salary for some reason does not "reach" to the minimum. What to do in this case and how to calculate payments?

Mrot for calculations of payments on the hospital is used in 4 cases:

1. The worker did not have earnings for reporting period (In 2019, the reporting are 2016 and 2017).
2. An employee receives average earnings, but the amount is less than the minimum end (ie, 9,489 rubles).
3. The worker receives medium earnings, which is equal to the minimum wagon.
4. Employee experience less than 6 months.

In separate regions Russian Federation The coefficients act. In this case, these coefficients are used to calculate "manuals from the MROT".

Below we will look at how to fill the sick leave if the average earnings will be less than minimum wage.

The company works new employee. In 2016 and 2017, he officially not listed anywhere. Respectively, and calculate total Considers we cannot.

Let our Ivanov settled down to the employer, and in a month ill. Ivanov brings a hospital leaf in accounting, where 5 days is indicated. What to do and how to calculate employee payments?

In 2016-2017, a man was not employed, and we take the basis for calculating the minimum wage. Accordingly, you first expect the average daily earnings, the commissioned employee.

This is 9,489 rubles. × 24 months / 730 days. \u003d 311,97 rubles. We have a minimal average earnings for calculating the hospital.

The minimum average earnings for the calculation of the hospital is multiplied by the number of days and then by%. In our example, it turns out 311.97 * 5 * 60% \u003d 936.91 rubles. Ivanov we will accruem 936.91 ruble for Pepgo 5 days of the hospital.

A similar situation arises with "Decaders", which just went to work. They did not have earnings, so all hospitals are calculated on the basis of minimum wage.

There are situations where a young specialist comes to the company, and then goes to the hospital. How to calculate him the amount of payments? As a basis, we again take the minimum wage.

But in the legislation there is a limitation: if the insurance experience is less than 6 months, then the payments on the BL cannot be higher than the Mrota for 1 calendar month (part 6 of Article 7 of Law No. 255-FZ).

The peculiarity is that you will have to compare a) day allowance calculated from earnings; b) the maximum daily allowance for a specific month from the minimum wage.

In February - 28 days, and in March - 31. Maximum size Day benefits for February 2019 is calculated as 9489 rubles / 28 days \u003d 338.89 rubles. The maximum size of the daily benefit in March 2019 will be: 9489 rubles / 31 days \u003d 306.1 rubles.

Accordingly, for February 2019, the employee cannot get more than 338.89 rubles. For March 2019, it is impossible to count more than 306.1 rubles. Further all by standard scheme: We multiply the resulting amount per number of sick leave and 60%.

What will happen if the hospital lasted 10 days? It turns out such an alignment: 311.97 rubles * 10 days * 60% \u003d 1 871.8 rubles.

What will happen in this case? How to fill the sick leave if the average earnings are less than the minimum wage due to an incomplete working day?

Benefits are calculated by general rulesBut there are nuances:

1. The manual is calculated from the actual earnings (no matter how employees work, how many days have spent how many hours).
2. Earnings for the billing period are divided into the same 730, but the average earnings of the employee should not be less than the minimum welfare!

If after calculations you turn out to be less than the minimum wage size, then you still need to take the minimum wage. The average daytime earnings calculated from the minimum wage decreases in proportion to the length of working time.

For example, we have Stepanov. The girl works 5 days a week to 4 hours a day. In January 2019, she was sick for 5 days. Actual earnings in 2016 - 60,000 rubles, and in 2017 - 100,000 rubles. Insurance experience - 6 years:

The Russian Federation has a list of documents for compensation for benefits (order of the Ministry of Health and Social Development of Russia for December 4, 2009 No. 951n).

To get compensation from FFS, you need to provide:

What makes the employer? Legislation obliges it to reflect the costs of payment for payment in a new single calculation of insurance premiums.

Instead of imprisonment

If the employee receives 100,000 - 150,000 rubles and more a month, then it is not very profitable to sit on the hospital (payments will be less than he could earn during this time).

But people who previous 2 years have not received official salary, can calculate on social support and +/- profitable calculation on the hospital sheet.

Video: Calculation of hospital

Each accountant is constantly facing the need to calculate payments on the hospital sheet to employees. Regarding this calculation, the mass of questions and accountants usually arise, and workers. How to carry out the calculation on the hospital leaf?

Features for calculating in detail in this article. In addition, we will analyze an example of calculating the hospital sheet. This information is useful as accounting workers for the correct calculation, and the employees themselves to know how the hospital sheet is paid.

1. Settlement period for hospital

In 2016, two years are taken as the calculated period, which precede the year in which the insured event occurred, that is, in this case, when the employee fell ill.

For example, if an employee goes to sick leave in February 2016, then the billing period is from January 1, 2014 to December 31, 2015. It is during this time interval that will need to count on average earnings.

If the employee in the estimated two years was on pregnancy and childbirth or on child care leave, he has the right to replace one or two years earlier, preceding the care of these leave.

2. Middle day earnings for disability benefits

To calculate the hospital, calculate the average daytime earnings, which is calculated in 2 years, which are the calculated period. In the amount of earnings it is necessary to include those payments to the employee with which were calculated and paid. They take into account payments, both at the current and previous employers. In order to include payments from previous work, the employee must bring a certificate of income from previous employers.

If the last 2 years, a person did not work and, accordingly, was not expelled for him insurance contributions, the hospital will be calculated, based on the minimum wage (minimum wage), in 2015 it was 5965 rubles, in 2016 the Mrota is equal to 6204 rubles.

After all payments are summarized for 2 years, you need to compare the average monthly earnings with the value of the minimum wage. If the amount of earnings for the full calendar month is less than the minimum wagon, then the sick leave must be considered based on the minimum wage. Details about the characteristics of the calculation of the hospital sheet by the Marlet read.

Important moment: When calculating earnings, it is necessary to take into account the fact that there is a maximum size of the total amount of earnings per year, over which employee payments are no longer taken into account. In 2015, the maximum size of earnings was 670000 rubles. In 2016 - 723,000 rubles. The last amount is useful to you to calculate the hospital in 2016, when the billing period will be 2014-2015. These quantities are the maximum amount of earnings for the year, which can be taken into account when calculating the hospital sheet (precisely within these amounts are paid insurance premiums in the FSS).

After the total earnings are defined for 2 years, it remains only to be divided into the number of days in these years (730 or 731).

Received from the division of earnings of the employee for 2 years at 730 (731) the value and will be average day earnings worker.

3. Insurance experience for hospital benefit

Payment insurance experience For hospital, as well as the previous item, causes accountants a lot of questions. This question is discussed in detail. There is also an example of calculating the insurance experience for the hospital.

We will not talk now about who and in what cases disability leaves are issued. It is enough to say that at the moment when the worker gives hospital in the accounting department, a rather complicated process on the accrual of benefits begins. About how to accrue it correctly, a lot of articles are written.

We will try to describe the whole process starting from the moment when the hospital lay down on the table to the accountant and before the employee receives all payments in this case, in the form of step by step instructions. This article will be interesting to both employers and their employees who want to understand in detail during the payment of hospital sheets.

So, taking into account all changes in legislation for 2017 and 2018, the calculation is as follows:

Step 1. We accept disability sheet from employee

Before you take a document from an employee, check its authenticity and correctness of filling. After all, it depends on whether the FSS will refund to you, as an employer, these amounts.

• The hospital sheet should be printed on special paper with watermarks, have multi-colored fibers, in the center the color is brighter than along the edges, cells for recordings have a yellowish hue. This can be found more about this on the Fund's website. There also always have information about stolen blanks.

This is how it looks, approved from July 1, 2011 and currently currently, including 2016, hospital disability leaves:

​

Download the form of a hospital sheet for printing. In the archive (27 MB) you will find a blank form of disability sheet, as well as a description of all its protective elements.

Our lawyers know the answer to your question

or by phone:

• Next, check the design: Records must be either printed or written by a black gel handle. The sheet of disability can be primary, continued, or duplicate. Each case provides its mark - the "primary" checkbox, the number of the previous hospital, the duplicate checkbox, respectively. At the same time, it should be remembered that the date of issuing a document may be the day of appeal to the doctor, or the next (when the employee turns to the hospital at the end of the work shift) the day of the issuance of a duplicate or discharge from the hospital.
• Next, check the surname, name, patronymic and date of the employee, the dates of the disease. Do not forget that without signature, the Chairman VK may be a leafle of illness to 15 days. The exception is pregnancy and childbirth (hereinafter, BIR), but it will be discounted in more detail later.
• We check the presence of a seal of an organization that issued a document and signature doctors. Further, if the employee is discharged from the hospital - check the date with which it starts to perform working duties - this should be the next day after the end of the disease. In the case of extension, a special code is affixed - "31", or the other, if it is, for example, fitching and fit the number of the next sheet of incapacity.

All these moments are prescribed in special documents of the FSS. By the way, there are quite often controversial situations, when there are doubts about the correctness of the decoration of disability. In this case, you can always turn in writing or orally to the Fund to which your organization belongs. As a rule, there is a special department for working with sick leave, and its specialists will always eagerly advise on this issue.

Video Instructions FSS to fill the hospital leaf:

​ So, the document is genuine and filled correctly. You have full law Take it to account. From this point on, the accountant must charge the manual within 10 days, after which it is paid with the closest listing wages . As a rule, payments fall into the calculation or an advance.

Step 2. Calculate the hospital allowance

Determine the estimated period - it is equal to two calendar years preceding the period in which the worker fell ill.

Next, we calculate the average daily earnings, for which all the accrued employees over these two years, namely, those that should be addressed by contributions, should be divided into 730 days of the calculated period. Compared the result with the limit - the amount above which payment cannot be made at the expense of the FSS.

In 2015, the maximum that can be paid in one day is equal to 1,632 p. 88 k., In 2016 it will be 1 772 p. 60 k. This figure is obtained if you fold the limits for insurance premiums in the years of the estimated period and divide this amount by 730.

This year we fold 568 thousand and 624 thousand rubles for 2013, 2014, respectively, next year (2016) it will be 624 thousand and 760 thousand rubles for 2014, 2015. Thus, it turns out that in 2015 the amount of average earnings for calculating the benefits may not exceed 1,192 thousand rubles.

So, we counted the average daily earnings. Now we need insurance experience, as the size of the benefit paid is dependent.

If the worker at the time of the disease worked for less than six months, the hospital is calculated from the minimum wage (5,965 rubles in 2015) plus the district coefficient. If the experience is from half a year to five years, the fees of the hospital will be equal to 60% of the average earnings, from five to eight years - 80%, more than eight - 100%.

It is also necessary to make a reservation that since 2016 these parameters will increase by six months annually. That is, in 2016, the conduct periods will be up to five and a half years, further - up to eight and a half or more. Since 2017, they will increase by half a year and so on until 2029, when a 100% benefit can have a worker who has experience more than 15 years. To date, this bill has not yet been approved.

Recall also that the experience is considered from the beginning of the work to the day preceding the disease.

Now the calculated amount of the average daily earnings counted with the length of the experience, we must multiply on the calendar days of the disease.

Formula for calculating hospital benefits

So, the formula for calculating hospital looks as follows:

• Magnival earnings \u003d (Earnings for 2 calendar years preceding the period of the disease (taking into account the limit values)) / 730 days;
• One day benefit\u003d (Average daily earnings) * (percentage, depending on the experience (100, 80, 60%))
• Final amount\u003d (Manual in one day) * (days of illness).

Online Calculator Calculation of the Hospital Sheet

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You can use this calculator for hospital calculations in 2015, 2016 and the next years. All changes in the legislation are promptly entered into its work algorithm.

Step 3. Pay allowance

If the region in which you work is not included in the pilot project (when the benefits pay directly to the FSS), then the employer is engaged. Knowing the final amount of the benefit, it is necessary to subtract 13% of NDFL from it and include it in the statement for payment.

Example of calculating hospital

Consider the calculation of the hospital on a specific example:

In March 2015, the employee of the organization A.B. Ivanova was on the hospital 5 days.

She worked a total of more than nine years, respectively, the benefit to her 100%.

The estimated period includes 2013-2014 calendar years.

The actual earnings of workers during this time amounted to 567,325 rubles. and 628 415 rubles. respectively

As we see, income in 2013 is not more than the limit value, but next year the limit is exceeded. Therefore, when calculating the manual takes the entire amount for the first year and the maximum 624 thousand rubles. For the second.

The average daily earnings will be, respectively (567 325 r. + 624 thousand rubles) / 730 days. \u003d 1 631,95 rub.

Consequently, the allowance for all the time of illness will be:

1 631,95 rubles / day * 5 days. \u003d 8 159.76 rub.

The payment is due 8 159.76 rubles. - 1 061 rub. (NDFL) \u003d 7,098,76 rub.

Here, in fact, the whole calculation. It remains to add only that the first 3 days of the benefit pays the employer, the rest are paid at the expense of the FSS. The exceptions make up benefits on the Bir and child care - they are fully paid at the expense of the Fund.

Let us dwell on them in more detail, since their calculation is somewhat different from the usual one.

Hospital for pregnancy and childbirth (BIR)

The duration of maternity leave is usually one hundred forty days: the first seventy days is the prenatal period and subsequent - postpartum. In the case of complex clans, an additional disability leave is extremely 16 days. If the pregnancy is multiply, the manual is issued for a period of 194 days (84 + 110).

The estimated period, as in the case of a disease benefit, is two previous calendar years. But then there are significant differences.

Firstly, the days to which the earnings accrued in the estimated period are shared are not necessarily 730. This may be 731, if in one of the year of the estimated period of 366 days, 732 - when the leap-free bands. Secondly, out of this number, excluded periods are subtracted to which include:

• disease;
• labor vacation;
• childcare leave;
• the period when the employee does not work, but receives any payments not subject to contributions.

Thirdly, it is possible to replace one or two years of the estimated period, if at this time the employee was on the decree or sitting with the child to one and a half or three years. In return, you can take any preceding year. The most important thing is that the benefit in this case is more than without this replacement. In this situation, a worker necessarily writes a statement, where it is indicated what years she wants to replace with others.

An example of calculating hospital on the Bir

For example, a worker V.G. Petrov worked for five years in the enterprise. In the years preceding decret, she was on leave to care for the first child.

Petrova returned to April 2015. And from 03.10.2015 again gathered on the decret. In the settlement period, it was charged only hospital on the Bir and allowance to one and a half years. They are not subject to contributions and, therefore, there is no salary amount for calculating the benefit.

The worker wrote a statement and replaced her preceding pregnancy years on those in which she worked completely all the time - this is 2012 and 2011.

The average daily earnings of benefits on Bir \u003d Earnings for the two calendar years preceding the period of the BIR (taking into account the limit values) / 730 (731 or 732) - days of excluded periods.

Next, we compare the calculated average daily earnings with the maximum amount that remains the same as in the case of ordinary hospital. That is, in 2015 it is 1,632 p. 88 K. If the calculated amount is less, then we multiply it on the days of the manual, if more, then we take the limit value. That is, in 2015, the maximum that can be obtained for maternity leave will be 1 632 p. 88 to. * 140 days. \u003d 228 603 p. 20 k.

Consider the calculation on the example:

Worker of the enterprise D.E. Sidorova from 01/17/2015 goes on vacation on the Bir, which will continue 140 days (from January 17 to June 4, 2015).

Work experience exceeds 6 months.

Years for calculating benefits - 2013, 2014.

Salary during this period: 618 100 rubles. and 752 234 rubles, respectively.

With these amounts paid contributions to the FSS.

Since the earnings of the employee exceeds the limit values, the calculation should be made on the basis of the maximum amount of 1,192 thousand rubles.

In the estimated period of 730 days, of which Sidorov was on sick leave 19 days, therefore, calculus the average daily earnings will be based on the calculation of 730-19 \u003d 711 calendar days:

The calculation of such a hospital does not differ from the usual one, in one exception. This is the time for which the employee can count on payments:

• If the age of a child is less than seven years, then the allowance is paid over the entire period, but not more than 60 days during the year (90 - with special diseases approved by law). At the same time, if the child passes the course of treatment at home, then the first ten days should be paid in the usual basis, the following - in the amount of 50%. If the child is in the hospital - payment is made in the usual size for the entire treatment.
• If the worker sits with a child whose age is from seven to fifteen years, then payment is subject to 15 days at a time, but not more than 45 days a year.

Let us give an example:

I.S. Ledneva brought a hospital leaf for child care from March 11 to March 26, 2015 (16 days). For six years to the child, in the current year he is sick for the first time, treatment outpatient (at home). Consequently, payment is subject to all 16 days, of which the first ten - in the usual size, the rest are in the amount of 50%.

Common experience workers - more than seven years. Consequently, the first ten days should be paid in the amount of 80%. And the following six - half-size. Earnings in 2013, 2014 The estimated period was 451,13,90 rubles. and 518 732,59 rubles. respectively.

These amounts are less than the limit, so the manual is calculated as follows:

(451 013.90 rub. + 518 732,59 rub.) / 730 days x 80% x 10 days. \u003d 10 627.40 rub. (10 days);

(451 013.90 rub. + 518 732,59 rub.) / 730 days x 50% x 6 days. \u003d 3 985.26 rub. (6 days).

The final amount of disability is 14 612,66 rubles. (10 627.40 rubles. + 3 985.26 rub.).

All this amount is reimbursed by the FSS.

Another nuance - if the employee during the hospital care for children was on vacation, the manual is not charged and the vacation for this period does not last.

This is not all that can be told about the calculation of the benefits, but the highlights we tried to briefly state. By 2016, as mentioned above, you should expect changes in the ancient period, you also need to be attentive with the maximum and minimal valuesSince they are indexed annually, and therefore will differ from the values \u200b\u200bof the current year. But in our online calculator All these values \u200b\u200bare automatically changed, so you can safely use it for calculating hospital aids in 2016 and the next years.

If you have some unresolved questions on this topic, then our online lawyer is ready for free and promptly advise you directly on the site. You can set your question in the form at the bottom of the page.

Middle earnings for the hospital is taken over two recent years. If the employee worked in this organization fewer years, then the amount is calculated taking into account the income at the previous workplace. For this, a person when dismissed should take appropriate certificate from the last job. It can happen and such that the worker has no two-year experience, then the calculation of the sick leave is made on the basis of the spent time, and the missing period is calculated by minimum payment Labor. This indicator is established by law and for each past year has its own separate indicator. From July 1, 2017, the minimum mrometa equals 7800 rubles. It is this amount that is accepted when calculating the average daytime earnings.

Middle day earnings

To calculate the sick leave, you need to take a preceding disease period that is equal to 24 months. All incomes included for counting in 24 months are summed up. And the amount obtained is divided into 730 days. The calculation is made on the basis of this particular number because every year has a different number of days, and at least they differ not much - for 1-2 days each other, it can still make some confusion. For this reason, an abstract value of 730 was introduced, which is used by all employers without exception. At 730 days, the amounts obtained are divided when calculating the hospital from the minimum wage or salary.

Having obtained the total amount of money earned in 24 months, we divide it for 730 days and at the exit we have an average daily earnings for calculating the hospital. Subsequently, the obtained value is multiplied by the total number of days of illness.

When calculating compensation, calendar days are paid, and not just those that fall on working shifts.

Therefore, the accountant should not worry about what days are excluded from the form of disability. Payment of the hospital leaf by the employer is fully produced, and then the fund social insurance Replaced the company its part of the costs.

We should not forget that far from all the average daily earnings for calculating the hospital should be calculated. Sometimes the payment provided is not subject to payment. Here are the periods are excluded at the calculation of the hospital fully:

1. The form was obtained while serving in care of the baby, which was not turned three years old.
2. The sheet of disability is taken to care for patients with family members during.
3. Care for relatives is decorated in days that were taken by an employee own initiative without saving payment.

If an employee was in another paid vacation and fell ill himself, he not only has the right to pay compensation, but also receives the extension of the vacation period for days spent on the disease.

Formula for calculating benefits

The formula for calculating a hospital leaf in the Russian Federation for 2017 is as follows:

CBB \u003d SDZ * SC * CD

• CBBB - full compensation amount for disability.
• SDZ is an average daily salary of the employee.
• SC - insurance coefficient, calculated on the basis of the amount of spent years. Information about how many percent sheets were given above.
• CD - the total number of calendar days of illness.

For the application of the formula, it is important to know how to correctly calculate the average daily earnings. For this, the formula is applied:

SDZ \u003d (D1 + D2 + ... d24) / 730

where D1 is income for the first month, D2 - for the second and so on.

We should not forget what amounts are not included in the monthly income.

As the hospital is calculated on the presented formula, it is not difficult. However, it is necessary to take into account that the amount that was counted should be at least the mardon set and not higher than the maximum permissible limit.

The minimum is considered as follows:

1. The average daily worker earnings are calculated.
2. If it is lower than 256.44, the hospital sheet is calculated by the specified amount.

256.44 rubles this is the amount calculated from the minimum wage. To date, the monthly size of the minimum wage is 7800.

(7800 * 24) / 730 \u003d 256,44 rub.

Accrual conditions also have a maximum set. And it is based on the maximum magnitude of insurance premiums for the year. In 2016, the maximum amount of insurance premiums amounted to 718 thousand rubles, and in 2015 - 670 thousand rubles. Summing these two indicators and sharing them for 730 days, we get the value maximum benefit By temporary disability at the rate of one day - 1901,37 rubles. If the calculated average daily income of the patient is more than the specified amount, then it should be paid no more than 1901.37 in one day.

Summarizing the foregoing, summarize the results of the actions that must be made to correctly calculate the disability sheet:

1. The amount of the income of the employee for 24 months is calculated.
2. The resulting result is divided into 730 parts, where one part is equal to the average daily earnings.
3. The average daily income is multiplied by a percentage of hospital payment.
4. The amount calculated is multiplied by the term of disability, expressed in the number of calendar days.
5. Pay accrued amounts in the days of payday or an advance payment.

You can make a calculation with a simplified method using the online calculator.

For automatic counting, it will be necessary to enter the source data, namely income for necessary years, the number of troubled experience and the term of disability. After entering the data, the "Calculate" button is activated, and the amount obtained is displayed. To obtain the correct result, it is important to introduce correct source values.

Examples of calculation

To summarize all the information provided, consider several examples of how to count compensation for the days of the disease.

Worker A has the following source data:

1. Salary for 2015 - 540 thousand rubles.
2. Wages for 2016 - 620 thousand rubles.
3. General labor experience of 10 years, which corresponds to the coefficient of 1.
4. Fixed time illness 7 days.

(540,000 + 620,000) / 730 \u003d 1589.04 rubles.

1589.04 * 1 * 7 \u003d 11123.28 rubles.

Worker B just started his labor activity and has the following parameters:

1. Salary for 2015 and 2016 is absent.
2. There is no experience, that is, it is within up to five years, which corresponds to the coefficient of 0.6.
3. I had 10 days.

To calculate, we take the magnitude of the minimum ... (7800 * 24) / 730 \u003d 256,44

256.44 * 0.6 * 10 \u003d 1538.64 rubles.

Worker with has such parameters for payment:

1. Wages for 2015 692 thousand rubles, which exceeds the annual limit value of insurance premiums. The amount of 670 thousand will be adopted to the calculation.
2. The salary for 2016 is also higher than the limit and amount to 915 thousand, therefore, 718 thousand accepts the calculation.
3. Insurance experience is 6 years old, the coefficient of 0.8.
4. Disease time is 5 days.

(670 000 + 718 000) / 730 \u003d 1901,37 rub.

1901,37 * 0.8 * 5 \u003d 7605,48 rub.

As can be seen from the above examples, the amount of compensation directly depends only on the revenues of the employee and their experience gained.

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