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 brought a hospital sheet in 2017, periods - 2015 and 2016 will 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 employment or information about the 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:
Online calculator It takes into account the characteristics of the calculation without the experience or the amounts of the previously paid salary.
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 the FSS pilot project has been introduced in your region, then the transfer of hospital, maternity and other payments is carried out directly to employee who claim to pay these 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 on 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, tax does not need to impose only maternity 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.
The hospital calculator is intended for calculating temporary disability benefits, according to the hospital sheet.
For calculations, you need to have a hospital list and a certificate of earnings for the last two calendar years preceding insurance case. With an experience of less than six months, the average monthly salary should not be specified, since the calculation will be made according to the minimum wage.
Calculation of hospital in 2019
You can make calculations on your own.
1. First of all, you need to calculate the actual earnings. To do this, summarize all salary and other payments over the past two years. Actual earnings, ФЗ \u003d z1 + 32 + z3 + ... + z24, where z1 + 32 + z3 + ... + z24 - Salary for each of the 24 months preceding the hospital. Considering the amount, see if it does not exceed the limit, namely, in 2015 it is possible to take a maximum of 670,000 rubles, for 2016 - 718,000 rubles, for 2017 - 755,000 rubles. For 2018 - 815 000 rub
2. Then calculate the average day earnings. For this, the resulting amount will divide by 730.
Mid day earnings, SDZ \u003d FZ: 730.
If the employee has worked less than 6 months, then his hospital is considered to be a minimum end.
Maximum magnival earnings To calculate benefits in 2019 is equal 2 150,68 rubles. ((755 000 rubles. + 815 000 rub.): 730 days)If the earnings are higher, then for the calculation you should take 2 150.68 rubles. rub.
3. The next action multiply the average daytime earnings to the appropriate speed coefficient and the amount of disabled days. Benefit amount SP \u003d SDZ *% * NDwhere
% - the coefficient of experience,
ND - The amount of disabled days, according to the hospital leaf.
The coefficient of experience is taken on the basis of the general employment experience:
- experience more than 8 years old - 100%,
- experience from 5 to 7 years - 80%,
- experience from six months to 5 years - 60%,
- experience less than six months - the calculation of the minimum wage.
If your experience is less than six months, then use the following formula to calculate the following formula:
(Mroth * 24: 730) * 60% * Number of days \u003d amount to pay.
If you do not want to spend time to calculate the manual, then use the Hospital Calculator above.
According to Art. eight Federal Law № 81-ФЗ dated 05/19/1995 "On state benefits to citizens who have children", (BIR) for working women in the general case middle earnings. In this regard, the calculation is carried out only for working women and servicemen (paid in the amount of money allowance). For (dismissed to reduce, female students) the amount of payment is equal fixed amount, established by law for every year, taking into account.
Bir allowance is one-time payment. In addition to the size of earnings, a few more factors affect the final amount of the manual: the duration, the number of non-working days for estimated period Due to temporary disability and other components.
The procedure for calculating the maternity hospital and benefit on the BIR is regulated by Federal Law No. 255-FZ dated December 29, 2006. "On mandatory social insurance In case of temporary disability and due to motherhood ".
The procedure for calculating hospital for pregnancy and childbirth
In 2017, the principle of accrual maternity benefit Not changed in comparison with previous years. The calculation is still underway in two preceding calendar yearsHowever, the following values \u200b\u200bare changed compared to past periods:
- estimated period - In 2017, this 2015-2016.
- payments - due to the increase in the minimum wage from July 1, 2017;
- Manuals - based on the change in the base for the accrual of insurance premiums in the FSS.
The amount of payment is determined by the simple formula after granting (hospital) for pregnancy and childbirth. If a woman is part-time for at least two years, the manual is calculated separately and independently from each other.
Formula for determining the amount of payments
The size of maternity benefits (P) can be calculated according to the following formula:
P = SDZ × T.,
- SDZ - average daily earnings for the estimated period (calculated at the additional formula);
- T. - (Takes from the hospital, provided at the place of destination of payments - i.e. to the employer).
To calculate the benefit, it is important to determine correctly magnival earnings (SDZ). It is equal:
SDZ = SZ / DN,
- SZ - total earnings for the entire estimation period, when calculating in 2016 - average wages for the 2014 and 2015, with which the employer paid insurance contributions (i.e., the whole "white" salary, which is taken by the employer from the form 2-NDFL);
- DN - quantity calendar days In the calculated period.
The estimated period is always taken equal two full calendar yearspreceding the entrance to the decree.
- Its durability DN \u003d 730 days In general, and 731 days, if one of the settlement years is visible (for those who are going to in 2016, will be calculated 2014 and 2015. - They are innocent, it means that the estimated period will be 730 days).
- From this magnitude, if necessary, you need to subtract the number of days after the sick leave on the specified years, if they occur (so-called "Periods-exceptions").
- During this period and takes into account summer income SZ..
If necessary, one or both of the year a woman can replace the earlier (for example, for 2013 and 2012), provided that its average earnings will increase after replacement. The replacement is permitted only if the woman at least one of the two previous calendar years was on the decree and / or c.
Effect of woman's insurance experience
Duration insurance experience Women in itself does not affect the fact of mapping. Even if the future mother worked on the employment contract only a few days before leaving on the decree, she charged the benefit on the Bir from the work of insurance premiums paid for the previous years (or rather, from the equivalent "white" salary received).
The amount of benefits does not depend on the insurance experience of workers (in contrast to other temporary disability payments) - but only on condition that labor experience exceeds half a year.
- In case of insurance, up to 6 months decrehensive are accrued in the amount 100% medium salary .
- With more than 6 months, the benefit on the BIR will be calculated based on Mrot (7 500 rubles. After 01.07.2016).
Foreign citizens who work in russian companies, Bir allowance and other social freedoms are accrued in the same way under the laws of the Russian Federation.
How many days of the hospital pays
According to russian legislation, depending on the peculiarities of pregnancy and childbirth:
- 140 days - with normal pregnancy (at the rate of 70 days before and 70 - after childbirth);
- 156 days - with complications in the process of childbirth (70 - to and 86 - after, the second sick-day is issued on 16 additional days);
- 194 days - with multiple pregnancy (84 days before delivery and 110 - after).
When leaving the decree, all the days of the hospital are at the same time - from the first to last. According to the law, after the decree, the woman can immediately go. If a woman does not hurry with access to the decret and continues to work after the term of 30 weeks of pregnancy, then the allowance will be calculated in a reduced size.
It is a rather compact tool. On the tab "Details of LN" (meaning) It is required to fill the following graphs:
- Dates of the hospital (with what kind of number).
- In graf "View of disability" Choose "Pregnancy and childbirth".
- If necessary, put a tick opposite "Statement of the employee about changing the years of accounting"(Count is used for those cases when the workers had no earnings or it was small for the estimated years due to the previous decree).
On the tab "Calculation Conditions" The necessary fields are also filled. For parameter "Experience" There are several values \u200b\u200bhere, because with the help of the same calculator, the usual hospital (for example,) is calculated. You need to specify the most suitable value of the experience.
After attentive filling of all fields, you can press the button. "Calculate". If the source information was introduced correctly, the amount of payment will be in accordance with the company in the company (also, as a rule, using specialized programs).
An example of calculating maternity benefits in 2016
To understand the intricacies of the calculation of the benefit, the calculus of the average salary and the deduction of days spent on the hospital will help practical examples.
Here you should say in advance that there is no time from two estimates for some time at all, then earnings are taken into account only for actually spent time.
From average earnings
No matter what date the woman in 2016 will go to the decree, the manual will receive in same size. Consider an example.
Employee A. Works at the enterprise from October 1, 2013. She was given it from December 23, 2015. If she leaves on decret from this date, 2013 and 2014 will be completed. At the same time, the monthly earnings A. in 2013-2015. was 35,000 rubles., For a part of 2013 (until September inclusive), she did not receive a salary. On the hospital and on the decree for these years it was not.
Then the size of the decret under normal childbirth will be equal to:
140 days × (15 × 35 000 rub.) / 730 days \u003d 100 684,93 rub.,
at the same time, the salary for 2014 (12 × 35 000 rubles. \u003d 420,000 rubles) does not exceed the size of the insurance base (624,000 rubles in 2014).
However, for A. Much more profitable to go on decree from January 2, 2016, since in this case its salary for fully spent 2015 will be taken into account.
For example, the employee N. went to the first decree in 2014. Estimated years for the accrual of benefits on the BIR were 2012 and 2013.
When careing from an unfinished child care leave in 2016, she had to use as the settlement 2014 and 2015, but during this period of time she had no income. How to be in this situation?
When moving from decree on decree in two previous years, a woman is usually no earnings. Periods of stay in the previous decree are excluded - for this period of time, the mother does not get anything. To increase the calculated earnings, the woman is given the right to replace one or both of the estimated year.
Then N. can do the following:
- submit an application for termination at the place of work;
- immediately write a statement about providing her (if there is a hospital sheet on the hands);
- There will be numbered N. Also using 2012 and 2013, as for the first decree (after all, only during these years she had earnings from all previous years);
- calculation of maternity benefits is conducted according to the usual principle (see examples above);
- when calculating the size (40% of the salary), after the end of the maternity hospital, 2012-2013 will also be used again.
Conclusion
Calculation of maternity benefits based on the hospitalfilled with a female consultation doctor. It is 100% of the average salary for the two previous calendar years. It takes into account the number of days spent over the years on sick leave, and other data.
Bir allowance is calculated by all women working on an employment contract. Another categories of persons (mothers, dismissed in the elimination with the liquidation of the organization, or students) payments are appointed by other rules - in a fixed size.
The calculated allowance in 2016 cannot be less minimum meaning:
- 28 555.40 rub. When leaving for vacation on the Bir between 01.01.2016-30.06.2016;
- 34 520.55 rub. When careing with the decret between 01.07.2016-31.12.2016
If, by calculating the payment, the maximum is obtained in 2016 (256 027.40 rubles per 140 days of the hospital), then the allowance is reduced to the maximum
With a small earnings or experience less than 6 months. Bir allowance is charged based on the size of the current minimum wage. A woman, the earnings of which for the estimated years, was insignificant because of his stay in the previous decree, it is allowed to change years to such, during which she accrued wages.
Accrual of the sick leave in 2018-2019 - an example of calculating payments by a sheet of disability is given in our material. Consider from which variables depends on disability allowance and what wiring should be an accountant to reflect the employee's hospital list. We will also tell about the nuances of the calculation of benefits on visual examples.
By what rules are the accruals on the hospital sheet - 2018-2019
Calculation and accrual of temporary disability benefits in 2018-2019 are held according to the following algorithm:
Stage 1. Accountant Calculates the average daily payment for the work of a painful employee - for this, it defines the estimated period and the overall earnings of the employee for the estimated period.
The estimated period for sick leave - 2 calendar years preceding the year of the employee's disease.
Example 1.
Accountant Ignatiev came to work at Stigma LLC in April 2003. This is her first place of work. Ignatiev was on the hospital from 01.07.2018 to July 10, 2018, then the billing period - 2016-2017. (But if Ignatiev in 2016 or 2017 was on maternity leave or cared for the baby and did not have income, then in accordance with the letter of the Ministry of Labor of the Russian Federation of 03.08.2015 №171 / OOB-1105 accountant will take the accountant for the estimated period by appointment from the employees preceding the estimated period Years, that is, 2014-2015, but not later).
No matter how many days in the years of the current period, its duration is always 730 days. Vacations and the days of the disease cannot be excluded (Article 14 of the Law "On Compulsory Social Insurance ..." dated December 29, 2006 No. 255-ФЗ).
Earnings for the billing period are salary, premiums and other payments from the employer to which contributions were charged in the Socration. Public benefits and compensation from the employer are not included in this amount.
The average daily earnings (SDZ) accountant will find a division of earnings for the estimated period for 730 days.
Example 1 (continued)
Ignatiev earned in 2017 683 455 rubles, in 2016 - 657 320 rubles.
SDZ Ignatiev: (657 320 + 683 455) / 730 \u003d 1 836, 68 rub.
Stage 2. The resulting SDP amount Accountant must compare with a maximum and minimum size. Maximum size The SDZ is considered in accordance with the sums of limits of contributions to the FSS in previous (settlement) 2 years, in 2018 it is equal to 2,017,81 rubles. ((755,000 + 718,000) / 730 days). In 2019, the period will change, which should be taken into account for 2017-2018. In 2018. limit value According to social complisions, 865,000 rubles are equal. Therefore, the maximum SDZ will be equal to 2 219.18 rubles. ((755,000 + 865,000) / 730 days).
The minimum SDZ is equal to:
Mrots on the opening date of the hospital leaf × 24 months / 730 days.
In the second half of 2018, Mrometa is equal to 11 163 rubles, therefore, the minimum SDZ - 367.01 rubles. From January 2019, Mrots will increase to 11,280 rubles. That is, the minimum SDZ will be 370.85 rubles. (11 280 × 24 months / 730 days).
Thus, the employer cannot take to calculate the hospital sum of the SDZ more than 2,017,81 rubles. and less than 367.01 rubles. In 2018, and more than 2,129,18 rubles. and less than 370.85 rubles. In 2019.
If the earnings of the employee is above the maximum, then the allowance is paid on the basis of the maximum SDP.
Example 1 (continued)
Since SDZ Ignatyeva is equal to 1 836.68 rubles. And this is less than the maximum SDZ of 2018 (1,901,37 rubles), then the hospital should be considered based on the SDZ in the amount of 1,836.68 rubles, calculated according to the actual income of Ignatyeva.
If less than the minimum calculated accountant is less than the minimum, then the accountant takes for calculating the benefits of earnings per day in the amount of 367.01 rubles. - For a worker full-time.
NOTE! If the sick work is working part-time, and its SDZ is less or equal to minimal, then the minimum SDZ is subject to a decrease in proportion to the length of working time. That is, for an employee by 0.5 rates with average earnings per day less than 367.01 rubles. You will need to compare the actual earnings per day with earnings, calculated on the basis of the amount in 367.01 / 2 \u003d 183,51 rubles. This rule does not apply to employees whose SDZ is higher than the minimum: even if the employee works on a quarter bet, then its average earnings per day should be divided into 4 (paragraph 16 of the Government Decisions of the Russian Federation of July 15, 2007 No. 375).
Stage 3. Accountant must determine common experience worker for his whole labor activitySince only over 8 years worker has the right to get 100% of the average daily payment for labor. If an employee's experience from 5 to 8 years old, then 80% of the average daily earnings will be paid, if less than 5 years (but for more than six months) - 60%. Employee with work experience less than 6 months Hospital consider based on the Mrometa (Article 7 of Law No. 255-FZ).
Read more about calculating the experience to calculate hospital sheets Read .
Example 1 (continued)
Since the overall work experience Ignatyeva - 15 years 2 months (from April 2003 to June 2018 inclusive), then it will receive 100% of the average earnings per day.
NOTE! For those who have received injury or proceeding in the workplace, earnings for calculation must be taken in the full amount and pay the allowance in one hundred percent amount, regardless of the experience (Article 9 of the Law "On Compulsory Social Insurance on Industrial Accidents and professional diseases"From 24.07.1998 No. 125-FZ).
Stage 4. An accountant multiplies the resulting SDZ amount for the number of diseases of the disease. A sheet of disability of a painful employee pays FSS, but only from the fourth day of the disease. The first 3 days should pay the employer.
But if a relative is sick and an employee is cautious after him, then the rules for payment of such a hospital leaf. Read about them in the material "Payment of hospital care for the patient relative" .
Where to get a certificate for the accrual of the hospital list
If the worker has worked for several years before the disease, then the information about how much he earned, there are in accounting. In the event that an employee worked for less than two years, earnings for the accrual of hospital you will take from a certificate of the amount wages In the form of the order of the Ministry of Agriculture of 30.04.2013 No. 182n issued by the employee at the previous place of work. Such a document should issue every employer when dismissing an employee. The certificate contains data about the person itself, its earnings for the last two calendar years and the number of days of disability. Such a document may request from you and the part-time - to obtain temporary disability benefits at the main place of work.
What are the postings on the accrual of the hospital sheet
The accrual of the hospital sheet accountant will reflect in the account as follows:
Dt 20 (and other accounts accounting accounts - depending on how the subdivision runs the patient) CT 70 - the hospital for the first 3 days of the employee's disease is accrued;
Dt 69 (according to the subaccount of calculations with the social) CT 70 - is accrued sick leave at the expense of the FSS.
On the day of payment, the accountant will make such wiring:
Dt 70 kt 68 (sub-accounting of income tax calculations) - income tax with hospital tax;
Dt 70 CT 50 (if from the cash register) or 51 (from the current account) - the benefit of the employee is paid.
NOTE! For firms in regions participating pilot project FSS NDFL must be held only with benefits for the first 3 days of disability (Decree of the Government of the Russian Federation dated 04.21.2011 No. 294).
Example 1 (continued)
Size of the benefit of Ignatyeva in 10 days of illness: 1 836.68 × 10 \u003d 18 366.80 rubles. Per deducting NDFL Ignatiev will receive 15 978.80 rubles.
The accountant will make the following wiring:
DT 20 CT 70 in the amount of 5,510,04 rubles. - accrued hospital at the expense of the employer;
Dt 69 CT 70 in the amount of 12 856.76 rubles. - Hospital is accrued due to the FSS;
On the day of payments to employees:
Dt 70 kt 68 in the amount of 2 388.00 rubles. - Holded personal income tax with the amounts of benefits;
Dt 70 kt 50 in the amount of 15 978.80 rubles. - on RKO issued a manual for temporary disability to Ignatyeva.
NOTE! In accordance with paragraph 6 of Art. 226 Tax Code Income tax with temporary disability benefits in 2018 should be listed in the budget no later than the last number of the month in which the allowance was paid.
Calculation of hospital in 2018: calculation examples
Let us show more about how to make the calculation and the accrual of the sick leave in 2018.
Example 2.
From 01.07.2018 to 05.07.2018 Govorunov's cleaner was on the hospital. In LLC "Barter" 07/06/2018 she brought a disability sheet - the accountant has 10 calendar days to charge the allowance. Govorunov works on 0.5 bets, she also worked the previous 2 years, was not on the decret. Work experience Govorovoy - 12 years. Established period - 2016-2017
Govorunov settled in January 2017 at Barter LLC, before that she worked at IP Kuznetsova I. F. Her earnings for 2017 - 68 505 rubles. Earnings for 2016 Accountant will take an accountant from the certificate of the amount of wages, which was given by Govorovoy IP Kuznetsov at the dismissal - 65 732 rubles. At the moment, Govorunov works only in Barter LLC. The average daily earnings govorovoy:
(68 505 + 65 732) / 730 \u003d 183,89 rub.
It is less than the minimum SDP size in the second half of 2018 (367,01 rub.). But, as Govorunov works on the Polish, then for her the average daily earnings need to be compared from 0.5 minimum \u003d 183,51 rubles. Since the actual SDP employee is more minimal, we take to calculate the actual earnings:
183,89 × 5 days of illness \u003d 919,45 rub., Of which the employer will pay 551.67 rubles. (for the first 3 days of the disease), and 367.78 rubles. - Social.
Example 3 (calculation of disease benefits when changing years)
Engineer Maeseenko fell ill 07.07.2018, hospitalized to her 10.07.2018. Majseenko's work experience - 3 years and 7 months. It works part-time in 2 organizations: in LLC "Mostzt" it works by 0.5 rates since 2013, and A. P. IP Stolyarov, she settled in December 2017, also at 0.5 bets.
Maleseenko decided to receive a manual in LLC "Mostzat". Since in 2016-2017. She was first in maternity leaveAnd then cared for a child, then she wrote a statement with a request to replace her years to calculate. In this case, the billing period is 2014-2015. In 2014, Mysyseenko LLC earned 246,350 rubles, in 2015 - 275 034 rubles.
Ip Stolyarova A. P. Malesenko will take a certificate that the allowance for temporary disability was not charged and was not paid. SDZ Maceyenko Accountant will take only one place of work - LLC "Mostzat", since IP Stolyarova A. P. Malesenko in 2014-2015. did not work:
(246 350 + 275 034) / 730 \u003d 714, 22 rubles.
This amount is placed in the boundaries between the upper ((624,000 + 670,000) / 730 \u003d 1 772.60 rubles.) And the bottom (367,01 × 0.5 \u003d 183,51 rub.) SPZ size. Since Maxyseenko's experience is less than 5 years, it has the right only to 60% of the SDZ:
714, 22 × 60% \u003d 428, 53 rubles.
Majseenko Hospital: 428, 53 rub. × 10 days of illness \u003d 4 285, 35 rubles. For the first 3 days, expenses will suffer the policyholder - 1,285,59 rubles., Sociality will pay 2 999.76 rubles. Less than income tax Mayseenko will receive 3728.35 rubles.
NOTE! If you replace the employee years to calculate the manual, that is mandatory conditions. First, the employee must write a replacement application. And the second, calculated with the replacement of annual sickness should be greater than calculated in the usual manner, otherwise the employer pays the manual based on the standard settlement period.
RESULTS
The accrual of hospital in 2018 did not undergo significant changes: the accountant needs, as before, to know the employee's SDZ, the experience, the number of days of illness. However, there are nuances in paying a hospital sheet to an employee who has been injured in manufacturing or a woman who has recently been on the decree.
The Labor Code guarantees the employee hired by the employment contract, the preservation of the place for the period of illness, as well as the payment of compensation for this period - temporary disability benefits. Calculation of the hospital, as well as the procedure for registration of the payment has its own specifics.
The basis for calculating the payment of the hospital sheet
Initially, the sick employee in the operating time accounting table is put by neurodes. Upon returning to work, the employee provides a hospital sheet in the personnel department obtained in the medical institution. In this case, it is not necessary to forget that the sheet is a document of strict reporting, which serves as the basis for calculating compensation for the period of the employee's disease. On his basis, the employer will then be able to refund paid amounts at the expense of FSS funds. Of course, the right to compensate for payment from the Socialist is only a genuine hospital sheet, completed by all the rules of its design.
Recall that to issue a hospital sheet has the right to health workers of institutions with an appropriate license for medical activities, as well as some additional services in medecine. The document should indicate the name of the institution issued. In addition, the date of issuing a sheet, the name of the patient, its date of birth and the cause of temporary disability, which is specified by a special code, the decoding of which is provided on the turnover of the hospital leaf. Also in the hospital sheet indicates the exact name of the employer.
However medical organization Fills the hospital sheet not completely. The rules for calculating the hospital sheet in 2017 imply that part of the document fills the employer himself. In the FSS hospital sheet should be presented completely.
After receiving the employee of the hospital leaf, the employer has 10 calendar days to make the calculation of temporary disability benefits. Paying the whole amount due in the coming day, established as the day of paying for wages (part 1 of article 15 of the Federal Law of December 29, 2006 No. 255-FZ).
How the sick leave is calculated in 2017
The procedure for calculating the hospital leaf in 2017 remained the same, and the formula acts the same as in previous years. The only difference is that the minimum wage, if it is used to calculate the hospital, has grown from July 2017, and, accordingly, increased and paying from the minimum wage.
The total amount of payments to the hospital employee is defined as a product of the number of days of hospital, average daytime earnings and a percentage of accrual deepening employee's experience.
Middle earnings based on hospital leaf in 2017
The average day earnings in the calculation of the hospital sheet is determined on the basis of the two calendar years preceding the year, in which the episode of disability happened. All payments to the employee who took place in these two years are taken into account, and which at the same time have entered the estimated base on the payment of insurance premiums in case of temporary disability. Moreover, if the employee was hired during these two years, and before that he worked elsewhere, the data from the current employer will be incomplete. How to calculate the hospital in this case correctly? New employer When calculating the average earnings, it will be necessary to focus on the certificate of the amount of payments that are subject to contributions to the FSS, decorated by the previous employer of the employee. The form of this reference is approved by the Order of the Ministry of Labor of Russia of April 30, 2013 No. 182n.
Also need to remember that total amount Earnings, which is taken to calculate the average indicator, is limited to the upper limit. Every year this figure increases slightly. So in 2015 and 2016, the maximum earnings for calculating insurance premiums were 670,000 rubles and 718,000 rubles, respectively. In 2017, this indicator is 755,000 rubles: within this amount of wages since January and the growing outcome this year, insurance premiums in case of temporary disability are calculated. But to determine the average earnings in the calculation of the 2017 hospital list, so far does not matter. The limit on it will be relevant only in 2018.
How to consider "sick" experience
The percentage of average earnings for which the calculation of the hospital is made depends on the number of years of insurance experience. 100% of payments receive those employees whose experience is 8 years or more. With experience from 5 to 8 years, the employee's allowance will be calculated on the basis of 80% of the average earnings. With the experience of 60%, there is a limitation under 5 years.
These indicators are taken into account if the calculation of the hospital in 2017 is carried out on various diseases, injuries, in the treatment of a child in stationary conditions, as well as in quarantine, fogging in the sanatorium, with medical prosthetics, or if necessary, care for a sick relative, which takes treatment Ambulatory.
To care for a child who is treated outside the hospital, other limits are provided: for the first 10 calendar days, average earnings are calculated depending on the experience of the above-described rules, over the following days, the calculation of the hospital is made on the basis of 50% of the average earnings (p. 1 h. 3 3 Art. 7 of the Federal Law of December 29, 2006 No. 255-FZ).
A separate limit on average earnings is 60% - is provided for cases when an employee who fell ill or injured for 30 days from the moment of dismissal (part 2 of Article 7 of the Federal Law of December 29, 2006 No. 255-FZ).
Calculation of the hospital in 2017: Example 1
Ivanov TS Absent at work in the period from July 17 to 27. For these 11 days, he provided a hospital leaf to the employer.
The total amount of earnings in 2016 for this employer amounted to 810,000 rubles (that is, exceeded the threshold to accrual contributions to the FSS), in 2015 - 350,000 rubles. At the same time, in early 2015, this employee consisted in labor relations With another employer, and according to the certificate from the previous place of work, the income taxable income during the first months of 2015 was 218,500 rubles.
The overall work experience of this employee is 7 years.
(718 000 + 350 000 + 218 500) / 730 x 80% x 11 \u003d 15 508.50 rubles.
Example 2.
Smirnova V.A. He provided an employer to the care list for child care for the period from July 24 to August 3.
Earnings of this employee in 2016 will amount to 560,000 rubles, in 2015 - 512,000 rubles. Labor experience - less than 5 years.
The calculation of the hospital sheet will look like this:
(560,000 + 512,000) / 730 x 60% x 11 + (560,000 + 512,000) / 730 x 50% x 1 \u003d 9545.21 rubles.
Minimal for calculating hospital in 2017
How to calculate the hospital in 2017, if an employee's income in the previous two years was not, for example, he just started his career? In this case, the calculation of the hospital will be carried out on the basis of the minimum wage, operating at the date of incapacity for disability (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ).
Until July 1 of this year, Mrometa in Russia was 7,500 rubles, after this date the indicator increased to 7800 rubles.
An example of calculating the hospital leaf in 2017 based on the minimum wage:
Petrov A.V. The first place of work in 2017, provided his employer with a hospital leaf for the period from July 28 to August 3.
The calculation of the hospital for this situation will be performed as follows:
7 800 x 24/730 x 60% x 7 \u003d 1,077.04 rubles.
How to calculate on hospital employers
Above the above principles of how the sick leave is calculated, it is enough for the employee to independently determine the amount of paying to him. However, the employer should be taken into account another moment associated with the reimbursement of temporary disability benefits. So, if we are talking about the usual cases of illness or injury, as well as in the case of an operation on artificial interruption of pregnancy or conducting the ECO procedure, the payment of the hospital employee for the first 3 days is due to the employer's funds. These amounts will not compensate for these amounts, but compensates for the entire remaining period of the hospital, starting from the 4th day. For all other cases of calculation hospital benefit It is paid at the expense of FSS funds, starting from the 1st day specified in the disability sheet.
