How to pay a hospital leaf a year. How to calculate the hospital sheet (example calculation)

Many workers are sick and face a question: how to pay sick leave? This article is designed to answer this and many other questions. It will be about a simple sheet of disability, the order of payment for benefits on the Bir, as well as leave to care for children - themes of individual articles.

In 2019, serious changes are expected to calculate the hospital sheet. A fixed value of a sheet of temporary disability does not depends, first of all, from labor experience and earnings.

• If the work experience is 8 years or more, the allowance of 100% is paid wages
• From 5 to 8 years old - 80%
• Less than 5 years - 60%

• determine middle earnings per estimated period
• calculate medium day earnings
• calculate day benefit size
• set payment benefits

If the average earnings for each year exceeds the required limit ( 755 thousand in 2017 and 815 thousand in 2018), then in the calculation to pay for the hospital leaf you need to take the specified limit amount!

First you need to determine earnings for 2 previous calendar years. If the employee recently settled in the company, a certificate will help a certificate of salaries and other payments, which each employer is obliged to issue when dismissal.

To determine the average daytime earnings, the resulting amount must be divided by 730.

If the insurance experience of the employee is less than 6 months, no more than one minimum wage is paid for each month, from January 1, 2019, Mrometa is 11,280 rubles.

The final step is to define the final amount of temporary disability sheet. You need to multiply the size of the daily benefits on the number of days in accordance with the sick leave provided.

Since 2017, it has been possible to design electronic hospital sheets instead of a paper version.

Basic provisions

The payment of the hospital list is regulated by federal legislation, namely, 255-ФЗ dated December 29, 2006 "On compulsory social insurance in case of temporary disability and due to motherhood", taking into account all changes and additions ( last changes No. 86-FZ from May 01, 2017).

To pay for a sheet of temporary disability, an employee must come one of the following insurance claims:

1. disease or injury to the employee itself;
2. care for one of the family members who is sick;
3. quarantine worker, his child up to 7 years or an incompetent relative;
4. prosthetics, the basis for which is medical testimony;
5. fungal in the conditions of the sanatorium immediately after stationary medical assistance.

The mandatory requirement of all of the above situations is the employee insurance by its employer by transferring insurance premiums to the FSS of the Russian Federation in the amount established by law. In practice, every officially decorated employee is insured.

How is the hospital leaf of an employee who have suffered in production or "earned" a professional disease? In these situations, the main regulatory document is No. 125-FZ "On Mandatory social insurance from industrial accidents and professional diseases"Dated July 24, 1998 (last revision of July 29, 2017).

Accidents and compensation for professional diseases are paid from the FSS funds as usual and identical to how the hospital sheet is paid in 2019 for other insured events.

Means to pay for hospital

If the employee took the hospital list in 2019, how is this sheet of disability and at the expense of what sources? Any insurance case that happened to the employee itself is paid as follows:

• the first three days - due to the profit of the enterprise;
• the rest of the period is subject to compensation from the Social Insurance Fund of the Russian Federation.

Such a hospital payment is established by Article 3, paragraph 2 of PP. 1 of federal legislation on insurance premiums (No. 235-ФЗ).

Payment of hospital care for a child or for an incompetent relative is fully carried out of the FSS budget.

Payment of the hospital leaf after dismissal is carried out in the amount of 60% regardless of the duration insurance experience worker. A former employee may claim to pay for such a hospital in the fulfillment of a number of requirements prescribed in Article 7 of paragraph 2 of Federal Law No. 235-FZ.

Calculator calculating hospital

Payment of a sheet of disability to a permanent employee and an external part

The overall procedure for calculating the hospital Next:

1. takes total base employee's revenues for the last 2 calendar years, which are accrued insurance contributions;
2. the resulting amount is divided into 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. further defines% payment based on the duration of the employee's insurance experience:

• Insurance experience 8 years or more - 100%;
• From 5 to 8 years old - 80%;
• From 3 to 5 years - 60%;
• Less than 6 months. - the hospital sheet is calculated based on the minimum wage ( minimum size wages).

Example: An employee works at the enterprise without a small 5 years, its profitable base for 2 years is 335,200.00 rubles. This place is the first place for him, i.e. The insurance period is in the interval involving 60% payment an average daily earnings:

335 200/730 \u003d 459.18 rub. * 60% \u003d 275,51 rub. Thus, for every day the hospital worker will receive at 275.51 rubles. The first 3 days of the employer pays from its funds: 826,53 rubles. Other days - at the expense of the insurance fund.

When paying the sheet of disability, the external part-book exists their nuances. The fees of hospital part-time in 2019 is carried out as follows.

1. When making a disability sheet in medical institution The patient must say that he has several sites, and a medical sister, responsible for issuing hospital sheets, should give a few forms - one for each employer. And on the hospital there is a mark, which place of work is the main, what (which) - part-time.

2. If the employee works part-time a long time ago and the profitable base has developed, the hospital will pay for all employers.

3. If in the 2nd calendar years preceding the year insurance caseThe employee had different employers, then he needed to collect certificates in form No. 4-H and get paid from any of the current employers to choose the employee himself, this is said in Article 13 No. 235-FZ.

4. In the event that the employee - the part-time service for the last 2 years has not worked anywhere, the allowance for temporary disability to he can be paid at the calculation of the minimum wage and the duration of the insurance experience.

The procedure for calculating the average earnings

As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2nd years preceding the year of appeal to the manual. In other words, in 2019, the revenue base is taken for 2017 and 2018. All income received from all employers are considered. Condition - contractual relations should be official and from wages of workers All employers have transferred insurance premiums to the Foundation of the Society of the Russian Federation (since 2017, contributions are listed in the FSS of the Russian Federation).

There are situations when the employee has no profitable base at the specified period. For example, a worker was on vacation on Bir or child care. Then she, on the basis of Article 14 of paragraph 1 of the Federal Law No. 235, has the right to write a statement and choose to calculate the average daily earnings previous calendar years (where there was an income). The only condition is the fact of increasing the amount of hospital to the large side (compared to the calculated on the minimum wage).

In determining the average earnings of Accounting, Article 14 of Law No. 235-FZ is guided. At the same time, the result obtained is compared with relevant at the time of the calculation of the minimum wage.

Example: An employee has a revenue base for 2017-2018. 274.7 thousand rubles. We determine the average daily earnings: 274 700/730 \u003d 376.30 rubles.

Calculate the average daily earnings at the calculation of the Mrots: 11 280 (from January 1, 2019) * 24 months \u003d 270 720/730 \u003d 370.85 rubles.

Many workers are interested in the question: how many percent is paid a hospital leaf. The employee receives 100% with insurance experience, exceeding 8 years. Experience from 5 to 8 years is paid in the amount of 80%, from 3 to 5 years - 60%, less than 6 months. - at the calculation of the minimum wage.

The dismissed staff of temporary disability is always charged in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment).

Existing restrictions when paying for hospital

Payment of disability sheets at the enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions.

1) Profitable base for 2017-2018. must be not higher than the maximum permissible value. This provision is spelled out in Article 14 of paragraph 3.2 No. 255-FZ. For 2017 The maximum permissible value of revenues is 755,000 rubles, for 2018. - 815 000 rub. Thus, the upper limit of income for any employee (for each place of work), which is charged hospital in 2019, will be 755,000 + 815,000 \u003d 1 570,000 rubles. and the average daily earnings - 2150,68 rubles. (755,000 + 815,000/730).

2) Presence in a sheet of disability mark of violation of the patient of the regime. For example, the patient left the hospital. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage.

3) restrictions in accordance with the duration of the insurance experience (interest is considered above).

4) The care allowance for sick relatives has a number of restrictions on the timing of payment in accordance with Article 6 of clause 5 No. 235-FZ. There is a dependence on the age of a patient relative, more visual hospital benefit Presented in the table.

Ambulatory care for a sick child is paid in the following order:

1) the first 10 days are paid for the average daily earnings adjusted according to the duration of the insurance experience;

2) Subsequent (starting from the 11th day) days - 50% of the average daily earnings on the basis of Article 7 of paragraph 3 №255-ФЗ.

Term of payment of the sheet of temporary disability

Hospitalized list accrued in accounting is paid to the employee on the day of wages at the enterprise. Such days should be 2 - an advance and salary. In the nearest date, the employee receives the amount of the aid (NDFL is subject to). If the timeline of the fee of the hospital leaf by the employer is violated, the employee has the right to apply to the labor inspection, the prosecutor's office or the court. When drawing up a complaint, it is necessary to briefly state the essence of the case and attach evidence of the wrongness of the employer's actions. Confirmation of the fact that the timeline of the hospital sheet is violated, the following documents may be:

• copy of the hospital sheet;
• a copy of the employment contract;
• settlement sheet with the accrued amount;
• copy of statement or account extract plastic card (with non-cash calculations with personnel);
• other documents.

Changes in legislation in 2019

In 2019. maximum size Temporary disability benefits will grow by 4 thousand rubles - from 61 thousand to 65.4 thousand, regardless of the spent experience, the maximum sick leave can not be higher than the amount established by the legislation, and in 2019 it will increase it to 65,400 rubles.

Recall that restrictions on the maximum amount of hospital is due to the fact that contributions to the FSS are not calculated from the entire salary of the employee, but from a certain amount. In 2018 it is 815,000 rubles, that is, the monthly "maximum speed" is 67.9 thousand rubles. In 2019, the maximum amount for the deductions of insurance will increase to 865 thousand rubles., And a monthly maximum - up to 72 thousand rubles. So, in 2020, you can count on an increase in the maximum amount of hospital.

Any legislative changesregulating the fee of the hospital sheet should be carefully studied by employers. FTS may refuse to pay if the documentation is issued with the violation of the established procedure.

Temporary disability benefits are provided in cases:

• diseases or injuries of the insured person;
• care of the sick family member;
• quarantine of the insured person, as well as a quarantine of a child under the age of 7 years visiting preschool educational institution, or another family member, recognized in the prescribed manner incapable;
• prosthetics for medical reasons;
• foundation in the prescribed manner in sanatorium-resort institutions.

In addition to these cases, temporary disability allowance is also paid when an accident occurs in production or occupational disease. Their payment is regulated Federal law 125-FZ dated 07.24.1998

Source payment manual for temporary disability

In the event of a disease or injury, the allowance for the first three days of temporary disability is paid at the expense of the policyholder, and for the rest of-time, starting from the 4th day of temporary disability at the expense of the FSS of the Russian Federation (Article 3, paragraph 2, pp 1 255-FZ). In other cases, the benefit is paid at the expense of the FSS from the first day.

Calculation and payment of the hospital leaf by the employer

Template for temporary disability and due to motherhood (decree) is paid to employees working on labor contracts, as well as dismissed employees, in the event of an occurrence of a disease or injury for 30 calendar days after termination of the employment contract. In this case, the benefit regardless of the experience is paid in the amount of 60% (paragraph 2 of Art. 7 255-ФЗ).

Temporary disability allowance is assigned if the appeal followed it no later than six months from the date of disability (Article 12 of paragraph 1 255-ФЗ).

The estimated period of the hospital sheet - the 2 preceding year or 730 days, no days are excluded from the calculation. For hospitals issued in 2019, it will be 2018 and 2017.

Note!

• If an employee works at one place of work, the calculation of the benefits is under this place, taking into account the payments taxable payments for the previous 2 years in all places of work with the condition that the amount of charges cannot exceed the maximum - the limit amount of taxable amounts for each of the years taken into account.
• If an employee at the time of the insured event occurs in several places and in the two previous calendar years worked there, temporary disability benefits are paid in all areas of work.
• If the employee at the time of the onset of the insured event works in several insurers, and in the two preceding calendar years he worked from other policyholders, all the benefits are appointed and paid to him by the insured one of the last places of work on the choice of the insured person (Article 13 of paragraph 2.1 255-FZ ).
• If the employee at the time of the insured event is working in several insurers, and in the two preceding calendar years he worked both from these and other insureders, then temporary disability allowance can be paid as one place of work, based on the average earnings on all policyholders. and all current policyholders, based on the average earnings in the current place (Article 13 of paragraph 2.2 255-FZ).

Example:

1. The employee works in Alpha LLC at the main place of work and in Beta LLC part-time throughout the entire period since January 2016. Accordingly, the hospital will be calculated separately in Alpha LLC and separately in Beta LLC
2. The employee has been working at Alpha LLC at the main place of work and in Beta LLC part-time since January 2018. Accordingly, the hospital will be calculated in Alpha LLC or in Beta LLC on his choice, based on the certificates provided with previous places of work.
3. The employee works at Alpha LLC at the main place of work since 2016 and in Beta LLC from 2018, in addition to this year, he also worked in other organizations. His hospital will be calculated in Alpha LLC or in Beta LLC on his choice, based on the references provided from previous places of work.
4. An employee works in Alpha LLC at the main place of work and in Beta LLC part-time since 2016, in addition to this year, he worked in other organizations. Hospital can be in Alpha LLC, and in Beta LLC, but, based on the average earnings in current work places. Either the hospital can be designed in one place, based on the average earnings in all organizations where the employee received income.

Middle earnings for calculating hospital sheet

Temporary disability benefits are calculated on the average earnings of the insured person calculated in two calendar years preceding the onset of temporary disability, including during the work of other insurers.

If in these two calendar years, or in one of these years, the insured person was on maternity leave and (or) on child care leave, appropriate calendar years (calendar year) at an employee's application may be replaced by previous calendar years ( Calendar year), provided that this will lead to an increase in the amount of the manual (paragraph 1 of article 1455-ФЗ).

In the average earnings, based on which the benefits are calculated, all types of payments and other remunerations are included in favor of the insured person, which accrued insurance premiums in FSS (Article 14 p. 2 255-FZ). The average daytime earnings for calculating the benefits is determined by dividing the amount of accrued earnings in two years to 730 (Article 14 of paragraph 3 255-FZ).
Middle earnings for calculating temporary disability benefits cannot be less than the average earnings calculated on the basis of the minimum wage.

Limitations of payment benefits for temporary disability

1. The maximum amount of accrual charges. For each of the settlement years, earnings are taken into account in an amount not exceeding the limit value of the base for the accrual of insurance premiums in the FSS (Article 14 of paragraph 3.2 255-FZ). Recall that this value in 2017 amounted to 755 thousand rubles, in 2018 - 815 thousand rubles, in 2019 - 865 thousand rubles. The value of 2019 does not apply to hospital sheets issued in 2019, since the billing period is 2018-2017.

If the benefits are paid to a single employee by several insurers, each of the insureders can take into account each year of earnings in an amount not exceeding the specified limit value.

2. Restriction in violation of the mode. If a sheet of disability is a mark on the violation of the mode, then the allowance is paid from the duty of the disorder in a size not exceeding the minimum wage for the full calendar month. In areas where the district coefficient is used, the minimum wage is taken into account this coefficient.

3. The impact of insurance experience on the amount of hospital.

Insurance experience - Total duration of the time of payment of insurance premiums and (or) taxes. This includes a period of work on an employment contract, public service, military service and other activities.
Depending on the duration of the insurance experience, the benefit is paid:

• insurance experience 8 years and more - 100%;
• insurance experience from 5 to 8 years - 80%;
• insurance experience from six months to 5 years - 60%;
• insurance experience less than half a year, the allowance is paid in the amount not exceeding the minimum wage for the full calendar month. In areas and locations in which district wage coefficients are used in the prescribed manner, in the amount not exceeding the minimum wage based on these coefficients.

In addition to restrictions on the number of paid days, care allowance for a sick child with outpatient treatment is limited and by the amount of payment, starting from 11 days of disability:

• for the first 10 calendar days, the allowance is paid in the amount determined depending on the duration of the insurance experience of the Insured person;
• over the next days - in the amount of 50 percent of the average earnings (clause 3 of Article 755-FZ).

Calculation of medium earnings based on the minimum wage

If the insured person in the calculated 2-year period did not have earnings, and also if the average day earnings calculated during these periods, calculated for the full calendar month below the minimum wage, the calculation of the manual is carried out on the basis of the minimum wage.

If the insured person at the time of the occurrence of the insured event works on the terms of incomplete working time (part-time working week, part-time working day), the average earnings, calculated on the basis of the minimum wage, is adjusted in proportion to the duration of the work time of the insured person.

Since 2019, the minimum wage is set in the amount of 11,280 rubles.

When working on full-time working conditions, the minimum average day earnings in 2019 - 11 280 rubles. * 24 months. / 730 days \u003d 370.85 rubles. In localities where the area coefficient is used, the minimum wage is taken into account this coefficient, i.e. The minimum average daytime earnings will be greater.

The procedure for calculating temporary disability benefits

1. For each of the two calendar years, taken to calculate (for insurance cases, in 2019, it is usually 2017 and 2018), we calculate the amount of accruals taxed by contributions to the FSS.
2. Separately, the amount for each year compare with the limit basis for accrualing insurance premiums for this year. For example, the amount of charges for 2017 compare with 755,000 rubles, and for 2018 - from 815,000 rubles. For each year we take a smaller amount from compared amounts.
3. We form the accounted amounts for 2 years, we divide by 730 - we get an average daytime earnings.
4. Compare the resulting average daytime earnings with a minimum daytime earnings, calculated on the basis of the minimum wagon (minimum wage * 24/730) and take the maximum value. In areas where the district coefficient is used, the minimum wage is taken into account this coefficient.
5. We determine the amount for the payment: the average day earnings multiply percentage depending on the length of service and the number of calendar days of disability.

In case of care of the sick member of the family, we consider how many days and in what size can be paid. In the event of a disease or injury, the first 3 days are paid at the expense of the employer, the rest of the day - due to the FSS.

Will there be changes to the postage of the hospital sheet in 2019?

As for 2019, there will be no significant changes in the calculation and payment of the hospital sheet, as well as in temporary disability benefits. The main innovations are associated with the indicators used:

1. From January 1, 2019, the minimum wage will be 11,280 rubles;
2. The indicator will increase limit base to accrual contributions - 865,000 rubles;
3. The maximum and minimum average daily earnings will change: a minimum - 370.85 rubles a day, a maximum of 2,50.68 rubles.

Hospital in the online service of the contour. The Bukhgallium is calculated easily, quickly and comply with the legislation.

Payment of the hospital list in 2016, the main provisions, changes and order of registration.

How is the payment of the hospital list in 2016, depending on the employment experience

The last edits of federal legislation on temporary disability and motherhood were made in 2014.

According to the law, work experience more than 8 years is paid to the employee fully. If the experience is from 5 to 8 years - the worker on the hospital or on the decree gets 80% of the total amount. With the experience of up to 5 years, only 60% of cash is paid.

The draft law is now proposed to increase the payment of the hospital sheet, so that even those who have a work experience less than five years old received money compensation in the amount of at least 80%. Unfortunately, so far this project has not yet been reviewed by the State Duma.

The calculation of the patient's payment occurs only on the basis of official salary data. Therefore, many workers face underputs on hospital sheets.

What you need to know the employee about the payment of the hospital leaf in 2016

1. Hospital must be provided to the employer within 6 months from the date of recovery. Without providing hospital cash You will not get.
2. If you are sick within 1 month after dismissal, you can count on the hospital's post of work in the amount of 60% of the average salary.
3. You can get a fee of the hospital list in 2016, even if you do not get sick, and a child or another family member, and you need to care for some time.
4. Hospital is paid even if in the last 2 years you did not earn. Just pay for the 2016 hospital list will consider from the minimum wage size.

What you need to know the employer about the payment of the hospital list in 2016

1. The first three days of the hospital pays the employer, starting from the 4th - FSS of the Russian Federation
2. The territorial body of the FIU provides information on the salary from the past place of work, provided that the employee itself cannot provide a certificate of income.
3. The payment of the hospital sheet is paid together with wages or advance.
4. If the employee fell on vacation at his own expense or during his stay under arrest - sick leave is not paid.

Editor: Igor Reshetov

The maximum size of the sick leave in 2018-2019, as well as the minimum payment, varies compared with previous years due to changes in the applicable indicators. How to calculate the hospital? What is the maximum and minimum payment threshold? The answers to these and other issues will be considered in the material further, as well as show how to calculate maternity benefits in 2018-2019 on the example.

Key points when calculating hospital in 2018-2019

There are 2 basic points blocks that need to know before starting the calculation.

1st block - initial calculation parameters

1. Who is paid sick leave:

• by disease and injury (non-productive):
• the first 3 days is an employer;
• subsequent days - from the budget of the FSS;
• other reasons:
• over the period - from the budget of the FSS.

2. Who is paid sick leave:

• employees in the employment contract;
• recipients of funds paid contributions to the FSS.

IMPORTANT! Foreign citizenstemporarily staying in Russia and working in russian organizationsThe payment of a sick leave in the presence of an employment contract and payment by the employer (by the insured) of contributions for a foreigner to the FSS within 6 months to a month, when disability (Article 2 of the Law "On Compulsory Social Insurance in case of temporary disability and in connection with Maternity "dated December 29, 2006 No. 255-FZ).

3. How to pay sick leave.

Payable calendar days of disability (indicated in the hospital sheet). The exception (under Art. 9 of the Law "On Compulsory Socration ..." of December 29, 2006 No. 255-FZ) constitutes periods:

• downtime;
• removal from work;
• other liberation from working with full or partial compensation, except for the annual main vacation;
• stay of an employee in custody or arrest;
• holding judicial and medical examinations.

2nd block - indicators for calculation

1. Percentage of earnings depending on the experience of the work. Payment of accrued benefits in 2018-2019 is made taking into account the following relations:

IMPORTANT! If disability came as a result of neglected or emergency in production, 100% of earnings are taken into account. In this case, the maximum payment of the sick leave is limited to a 4-fold amount of the monthly insurance payment to the FSS (Article 9 of the Law "On Compulsory Social Insurance against Accidents and Professional Diseases" of 24.07.1998 No. 125-FZ).

Limitations of payments on the experience do not apply to pay for maternity hospital and childbirth.

Read about maternity hospital and childbirth .

2. Calculation period. It is 2 years before the year of the hospital. Includes all payments from which contributions were charged to FSS, including other employers (Article 14 of Law No. 255-FZ).

3. Divider for obtaining average day earnings. For hospitals, an indicator 730 is always used. The exception here will make calculations relating to pregnancy benefits and childbirth. For them in the formula (if it is not about determining the minimum or maximum amount of the benefit), the actual number of days in the calculation period is taken, of which the duration of certain periods should be subtracted.

Read more about the features of the number of days in the period for hospital for pregnancy and childbirth - in the material "When do a hospital leaf on pregnancy and childbirth?" .

Minimum payment of hospital payout in 2018-2019

The amount of earnings calculated on the main methodology for a period of disability must be done to the minimum indicator. This is usually necessary in cases where the feasured employee for some reason did not work 2 years before the hospital and the amount of allowance for calculating the month may turn out less than the mardoth established.

If the calculation on average earnings turns out to be less than the calculation of the minimum wage, it is necessary to consider the payment on the hospital based on the minimum wage.

IMPORTANT! From 01.05.2018 Mrot value is 11,163 rubles. (Article 1 of the Law "On Mroth" from 19.06.2000 No. 82-ФЗ), and from 01/01/2019 Mrots will be 11,280 rubles.

About taxation of the amount of hospital NDFL read in the article "Is the hospital leaf (sick-person) NDFL?" .

Maximum payout amount in 2018-2019

The maximum payment of the sick leave in 2018-2019, as before, was addressed to the limit value of the base for the accrual of insurance premiums in the FSS. The value is set annually (indexed) by the Rescues of the Government of the Russian Federation and characterizes the maximum amount with which contributions to the FSS may be paid. Thus, paying for the allowance in the amount of this limit of the FSS cannot (does not receive contributions to it).

In practice, it looks like a second fitting of the result of the initial calculation of the average earnings, but now to the maximum amount of the hospital that the FSS compensates for.

The limiting base for accrual of contributions amounted to:

• in 2016 - 718,000 rubles;
• in 2017 - 755,000 rubles;
• in 2018 - 815,000 rubles;
• in 2019 - 865,000 rubles.

So, in 2019, the value of the average daily earnings to calculate the maximum payout on the hospital cannot be more:

(755,000 + 815,000) / 730 \u003d 2 150.68 rubles.

And for 2018, it should not exceed:

(718 000 + 755 000) / 730 \u003d 2 017,81 RUB.

The procedure for calculating payment through the hospital - 2019 on the example: how to calculate hospital and childbirth

The worker was adopted in the Organization on an employment contract on 01.07.2017. This is the first place its work. The salary of workers is 28,000 rubles. In December, she paid a premium for the year in the amount of the salary. 01/14/2019 The female worker went to the Decree.

1. Middle Earnings for 2 years (January - December 2017 + January - December 2018) amounted to 296,000 rubles. So, the average day earnings is 405.48 rubles. (296 000/730).
2. We define how much the average daily earnings on the minimum wage:

11 280 × 24/730 \u003d 370,85 rub.

Marlet calculations were not needed. We take as a basis more favorable option for the employee based on the amount of earnings over the past 2 years.

IMPORTANT! If the experience is less than 6 months, the calculation is made only by minimum wage.

1. Compare the average day of the day with a maximum:

405.48 rub.< 2 150,68 руб.

It is less than the maximum size of the hospital in 2019 at the limiting value of the base of insurance premiums (2,150,68 rubles).

4. The maximum size of the hospital, to which the employee can count:

140 (calendar days) × 405,48 \u003d 56 767,20 rub.

More examples of the calculation of the hospital see .

Maximum period of hospital

Speaking of the maximum payment of the hospital in 2018-2019, it is impossible not to recall the 2nd part of the formula of the final calculation - the duration of the period of the disease in calendar days. The hospital sheet is issued on strictly regulated rules on the term established by law.

The most common maximum dates:

1. With an outpatient treatment - 15 days inclusive.
2. Inpatient treatment is a period of staying in the hospital plus to 10 days inclusive after the hospital outpatient.
3. Continuing treatment in sanatorium facilities - 24 days inclusive.

IMPORTANT! If the disease (injury) is associated with professional activities The sick, to the sanatorium hospital is included travel time to the medical institution and back.

1. For pregnancy and childbirth - 140-196 days (depending on the situation).
2. Care for a fallen child:

• up to 7 years - for the entire period of illness;
• from 7 to 15 years - 15 days inclusive;
• over 15 years old with outpatient treatment - for 3 days.

IMPORTANT! Standard treatment time can be extended, but only by solving a special medical commission.

On the rules of filling the hospital sheet brought by an employee, read in the material "An example of filling the hospital leaf by the employer" .

RESULTS

The maximum amount of hospital in 2018-2019 is limited:

• the limited indicator of the average daily earnings in the limit value of the base set for contributions to the FSS: for 2019 - 2 150,68 rubles / day, for 2018 - 2 017,81 rub / day;
• the limited duration of the hospital in the days (for a standard occasion of staying a house by ordinary disease - not more than 15).

That is, in the usual situation, the maximum payment of the hospital leaf in 2019 can not be more: 15 × 2 017,81 \u003d 32 260.20 rubles.

Patient leaf payment is a wide topic for discussion. And in order to illuminate it, you need to answer a number of narrower and specific questions: who pays the hospital sheet, as the sick leave is paid or what the rules for the payment of hospital sheets in 2019, as well as the timeline of the hospital leaf payment are established.

Who pays the hospital list in 2019

In general, the employer is responsible for payments over the hospital leaf (part 1 of article 13 of the Law of December 29, 2006 N 255-FZ). It is he who must calculate and appoint a benefit to the employee who submitted a properly decorated sheet of disability, and make payments on a hospital leaf in 2019 (paragraphs 11 ,, 46 of the Procedure, approved by the order of the Ministry of Health and Social Development of 29.06.2011 N 624N). And then to get compensation from the FSS, in addition to the amount of allowance for temporary disability for the first 3 days of the employee's disease ().

And how is hospitalized in 2019, if the employer is in the region where pilot project FSS? In these subjects of the Russian Federation, the employer pays the hospital for the first 3 days of the employee's disease. The rest of the payment of the hospital sheet in 2019 produces a department of the FSS of the relevant region: pays the manual for the period from the 4th to the last day of the disease.

The FSS also pays for the care allowance for a sick member of the family for the period from the 1st to the last day of his illness and manual for pregnancy and childbirth (part 1, paragraph 1 of Part 2 of Article 3 of the Law of December 29, 2006 N 255-FZ , PP. "A" p. 17 of the order, approved by the order of the Ministry of Health and Social Development of December 23, 2009 N 1012N). In the regions where the pilot project does not work, these manuals are also fully accrued due to the FSS, but the employer produces direct payment.

Now let's talk about how to pay the hospital list in 2019.

How paid a hospital list in 2019

The rules of payment of the hospital list in 2019 did not change compared to those that were previously applied. That is, the payment of hospital in 2019 is considered to be based on the average earnings of the employee obtained by general rule, for 2 calendar years, preceding the year of the occurrence of the insured event - illness, maternity leave, etc. (). At the same time, the maximum payments on the hospital in 2019 are limited. However, the employer has the right to pay not only the allowance, but also surcharge to average earnings. Then the indicated restrictions on the income of employees will not affect.

At the same time, the minimum fees of the hospital leaf in 2019 are also established. More precisely minimum value Middle earnings calculated on the basis of the minimum wage. It is used to calculate the benefit, for example, if the average monthly income of the employee is less than a minimum wage (part 1.1 of article 14 of the Law of December 29, 2006 N 255-FZ). There are other situations in which the allowance should be calculated based on the minimum wage.

If you are interested in specific figures, namely how much is paid on the hospital lest since 2019, then:

• the maximum amount of allowance for temporary disability per day is 2 150.68 rubles. ((755 000 rubles. + 815 000 rub.) / 730 days.);
• the minimum amount of allowance for temporary disability per day is equal to 222.51 rubles. (11 280 rubles. X 24 months / 730 days. X 60%). It is used from 01.01.2019 when calculating the manot benefits and an employee's experience under 5 years.

How the hospital worker has been paid recently accepted

If the employee recently got to work and fell ill, then when paying for a sick leave in 2019, you will need to take into account the average earnings obtained by the previous employers (part 1 of article 14 of the Law of December 29, 2006 N 255-FZ, P. 6 provisions, appliance. Government Decree of 15.06.2007 N 375). True, you can do this only if it provides you from my previous job.

The timing of the hospital list in 2019

The period of payment of the hospital leaf by the employer is determined by this. At first, the employer has 10 calendar days from the date of submission by an employee of a disability leaflet in order to appoint a hospital payment. And the payment on the 2019 hospital leaf is the employer should produce salaries in the coming day after the purpose of the benefit (Part 1 of Article 15 of the Law of December 29, 2006 N 255-FZ).

And why the sick leave is paid in the regions where the pilot project is launched? If the employer gives everything in time necessary information For payment of benefits in the FSS (within 5 calendar days), and in the FSS branch will be a positive decision on the payment of hospitals, in 2019 the minimum period of payment on the hospital leaf will be 15 calendar days (PP. 3, 9 provisions, applause. Resolution Governments of 21.04.2011 N 294).

Note that deadlines Payments to the Hospital Leaf In 2019, employers are important to comply with, since in delaying will have to pay compensation to employees (Art. 236 of the Labor Code of the Russian Federation).

How the hospital list is paid in 2019

The procedure for paying a sick leave in 2019 remained the same. As noted, pay hospital payments together with the salary (by transferring to the employee's bank account or by issuing from the cash register) after hold Ndfl From the amount of the benefit.