Disability benefit calculator. The procedure for calculating temporary disability benefits. Payments included in compensation

This article characterizes the types of temporary disability benefits, and also tells to whom it can be accrued, how it is calculated, from what funds it is paid and how to determine the conditions and terms of issuance.

Almost all the working population of the Russian Federation raises issues of financial security for the time of non-fulfillment of their obligations under an employment contract for the period of granting a sick leave. The relevance of the issue is that this allowance is the most common and demanded payment from the social insurance fund.

The concept and types of temporary disability benefits

Temporary disability benefit is the amount of money from the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS) and the employer, compensating the material losses of the employee for the period of non-fulfillment of his functional duties in some specified cases.

The key concepts in this definition are the concepts of ability to work and disability.

The psychophysical properties of a person, thanks to which he can perform a labor function, is his ability to work. The absence of these properties constitutes the concept of a temporary or permanent type of disability.

Disability can be irreversible and reversible. The first type arises as a result of the irreversibility of the diseases that caused it and directly leads to disability and does not apply to temporary disability.

In the second, health is restored over time.

In addition, fully and partially disabled persons are subdivided. In the first case, the employee, observing the medical regimen, completely refuses to perform official duties. In the second, a lighter version of the work is provided, its smaller volume.

Eligibility for temporary disability benefits

Working citizens of the Russian Federation and foreigners are entitled to temporary disability benefits, namely those persons who:

• have suffered any kind of injury or become ill;
• looked after a sick child under the age of 15;
• cared for another disabled family member;
• carried out prosthetics as prescribed by a doctor in a hospital;
• were sent to a sanatorium for medical reasons;
• due to contact with infected persons, were in quarantine themselves, with children of preschool age.

The right to benefits also exists for those who have entered into a voluntary agreement on making contributions with the Social Insurance Fund.

How to calculate temporary disability benefit?

Before you get to the accountant, the sheet is filled out by the personnel officer in terms of insurance experience.

The length of service is calculated for the time of work, during which the employer paid contributions to the Social Insurance Fund. In addition to work, it includes military service in the Russian army, police, penitentiary system, fire service.

The length of service directly affects the determination of the amount of temporary disability benefits. For clarity, we will reflect this in tabular form.

Table “Influence of insurance experience on the amount of temporary disability benefits”

To determine the amount of temporary disability benefits, in addition to the length of service, you need the amount of earnings for 2 years, which the recipient represents if the length of service at the last place of work is not enough.

When calculating the sick leave, the accrued amounts are taken, which form the basis for calculating the contributions transferred to the Social Insurance Fund of the Russian Federation (FSS).

If accruals for two years are divided by the number of calendar days of this period, then you get the average earnings per day. To calculate temporary disability benefits, earnings per day must be multiplied by the number of days the insured employee is on sick leave.

The minimum size based on the minimum wage

If the insured person performed his functional duties at the time of injury, illness or other insured event for less than six months, then the payment of temporary disability benefits is based on the minimum wage in force at that time. The procedure for calculating temporary disability benefits remains the same in any case.

7800 (minimum wage in 2017) * 24/730 = 256.44

Since the length of service is less than 5 years, the average earnings per day, taking into account the length of service, is: 256.44 * 0.6 = 153.86

Multiply this figure by the number of paid days, find out the final amount.

If the injury or illness occurred while intoxicated, the deadline for the next visit to the doctor was not observed, or the prescribed regimen was violated, then the minimum amount of benefits will be issued.

The maximum amount of temporary disability benefits

When calculating sick leave, it must be remembered that the amount of payment has limitations. To calculate the maximum one-day amount, you need to know the amount of allowable income for 2 years before the calculation.

The maximum accrual per day in 2017 will be: 670,000 (income limit in 2015) + 718,000 (same in 2016) / 730 = 1901.37

If earnings for 2 years are more than 1,388,000, then temporary disability benefits are accrued based on the maximum allowable amount for 1 day.

Appointment and payment of temporary disability benefits

An employee who has been working in several companies for more than 2 years can receive a payment in each of them.

A person who has two or more jobs and has provided a certificate for the previous 2 years from other insurers may choose to calculate a certificate with large accruals.

sick leave form

Employers accept sick leaves for execution in two forms:

• on paper;
• in electronic form.

Those who have been on sick leave at least once are familiar with the first form. It should look like the photo below.

With the help of the electronic system "Sotsstrakh", three organizations interact:

• FSS RF;
• policyholder;
• medical organizations issuing sick leave.

Making a payment using information technology is possible only with the consent of the insured employee. It takes place using the 1C program or from the personal account of the insured on the official website of the FSS of the Russian Federation.

If the insured person wishes to track the movement of the electronic sheet, he can also do this through his personal account on the same website.

Advantages of an electronic form over a paper form:

1. Cost savings for policyholders.
2. Collection of information in one place.
3. Elimination of the possibility of damage, loss.
4. Convenient, easy filling.
5. Reducing paperwork.
6. Elimination of errors when filling.
7. Cancellation of requests for advice in case of questionable sheets.

After the medical organization generates an electronic sick leave, it informs the recipient of his number. Further, the insured person transfers this number to the employer. Using it, the sheet data is sent from the base of the Social Insurance Fund. Then, in the 1C program, accrual occurs, the amounts received are reported to the Social Insurance Fund.

Some regions of the Russian Federation have been tested this electronic system, it has received a positive assessment.

Who pays?

Non-payment of benefits leads to the punishment of the head in accordance with the Labor Code of the Russian Federation. The employer must increase the amount by the amount of interest.

If the procedure for assigning temporary disability benefits, or its payment, is violated, the employee may file a complaint or lawsuit with the state inspectorate, the prosecutor's office, or the court.

Temporary disability benefits are also paid by the territorial body of the FSS. In addition, they appoint him, calculate if the following conditions are met: at the time of the appeal, the employer ceased to exist, the insured does not have enough funds to make payments.

The recipient must provide the Fund with the following grounds for the payment of temporary disability benefits:

• application for payment;
• sick leave;
• a certificate of a certain form (certified copy) on earnings;
• a statement on the request of the Pension Fund of the Russian Federation to obtain information about earnings, if there is no one to request a certificate from;
• experience information.

If it is impossible to provide grounds, the insured person, if desired, may apply to the court with a statement of claim. If a positive decision is made, the court will determine the procedure for payment. The defendant in the case will be the employer, therefore it will be carried out from his funds.

A writ of execution in a case may be presented to the insurer within 3 years.

Terms of accrual and duration of payments

The employer, after providing a sick leave certificate, is given 10 days to assign benefits, and he must pay it along with the next payroll.

If the sick leave is accrued and paid through the FSS, then no more than 10 days should elapse from the date of submission of the application for payment with the required package of documents to the payment of the amounts due.

In case of illness or injury, the FSS pays for the insured event at the expense of its appropriations from 4 days, the first 3 days - the insured.

All other cases are paid in full by the Social Insurance Fund at its own expense.

What labor income should an accountant include in sick leave calculations from the onset of 2017?

What rules should be taken into account in order to be correctly assigned, and what should be especially paid attention to in this case?

You will find answers to these questions by reading all the information to the end.

The legislative framework

In order for working citizens to be able to take care of their health during the period of disability and at the same time not lose money, the procedure for assigning and paying benefits to them has been legislatively approved.

The basic law, the Constitution of the Russian Federation, guarantees everyone social security in case of illness of him or his family members. Other applicable regulations describe the conditions and circumstances under which an employee has the right to receive material compensation for this.

The main provisions on the appointment of social benefits to employees during their treatment from illness are set out in such regulations:

The last of the acts describes how to set the amount of the amount, what are the requirements for the conditions for its appointment, and other rules for making payments. But its effect does not apply to the appointment of material assistance in case of loss for a period of time due to an accident at work or the appearance of an employee. Under such circumstances, the act regulates only the terms and procedure for applying for a sick employee. However, the provisions do not contradict Law No. 125-FZ of July 24, 1998, which describes the procedure in case of an accident or the occurrence of occupational diseases.

The current legislation states that the right to receive benefits due to temporary disability is guaranteed to all persons registered as payers of contributions in the social insurance system. They do not include employees who do not have the official registration specified in the Labor Code of the Russian Federation.

Conditions for accrual and payment

Conditions for the appointment of compensation and payment of sick leave are made in accordance with Law of December 29, 2006 No. 255-FZ. It states that the number of insured persons includes Russians, as well as foreigners who temporarily or permanently settled on the territory of the Russian Federation, including those without citizenship.

For them, the law specifies mandatory conditions for participation in the social insurance system, which give the right to assign a payment:

However, it should be mentioned that this circle of people can be expanded in accordance with other applicable federal laws.

A prerequisite for the appointment of compensation for a period of incapacity for work is the payment of contributions to the FSS for these persons, which are received as a result of income from their labor activity. The fee for each person is sent to the Fund from the employers who hired people, or the citizens themselves on a voluntary basis. To participate in insurance for individual entrepreneurs or other citizens who, on their own initiative, want to enter into relations with the FSS of the Russian Federation and regularly pay contributions for themselves on the basis of Law No. 190-FZ of December 31, 02, you must contact the branch of the Social Insurance Fund at the place of residence.

Benefit guaranteed the insured category of persons in such cases:

• loss of ability to work due to illness or the consequences of an injury (including due to in vitro fertilization or surgical intervention during artificial termination of pregnancy);
• pregnant women in case of a threat to her health or the child, as well as;
• when establishing a quarantine regime for a citizen or his child under the age of 7 who goes to kindergarten;
• when an illness has set in or he has been injured within 30 days from the date of settlement;
• in the presence of ;
• for ;
• when prosthetics in a hospital for medical reasons;
• referral for post-treatment to a sanatorium-resort institution within Russia or after a course of treatment in a hospital.

The benefit will be paid only when an official sick leave is granted and the employee has been relieved of his duties at the place of work. Accrual cannot be made simultaneously with wages for the period of illness. The same requirements apply to the maternity benefit. A woman does not have the right to receive it until she leaves work, until she takes maternity leave.

If the insured person received a sick leave in connection with the above circumstances, then he is assigned the payment of benefits. The amount of payment is calculated subject to a certain order.

The procedure and algorithm for calculating the sum

For the payment of funds on the sick leave of an employee in 2017. formula must be used given in the Federal Law No. 255 (Articles 1 and 14).

She looks like this:

VPVNT \u003d SDTD x PTS x KDB,

• VPVNT - the amount of temporary disability benefits;
• SDTD - the average daily labor income of an employee;
• PTS - interest on seniority;
• KDB - the number of days of illness.

Now you need to determine the necessary parameters in order to calculate the required amount.

Work experience

The length of service greatly affects the amount of the allowance.

He consists of those periods of work a citizen, when he performed production tasks under an employment contract, was in the public service, or other time during which contributions to the Social Insurance Fund were received for him. To this length of service, periods of the employee's military service must be added.

In addition to the length of service, the amount of the sick leave payment may also be affected by the kind of care the employee provided for the sick family member.

The third parameter that is taken into account when calculating compensation for a citizen’s illness is the average earnings for his last 2 years of work. But this needs more details...

Average earnings

There are several points to consider when calculating the average daily salary of an employee:

The calculation of the average daily earnings includes only income from which contributions to the FSS of the Russian Federation are paid.

Among them may be following payments:

• wage;
• travel allowances;
• premium rewards;
• holiday pay.

After receiving the result of the employee's income for 2 calendar years calculate the average salary per day.

To determine this amount in 2017, this is done as follows:

Average earnings to pay for working days of sick leave in 2017. \u003d (labor payments in 2016 (the maximum parameter has not yet been set) + income for labor in 2015 (max. 670,000 rubles)) / 730 days.

This calculation procedure is established by Art. No. 14 (clause 1) of the Federal Law No. 255 and the Regulation of the Russian Federation No. 375, approved by the Government Decree.

Number of days, specified in the formula, is not adjusted depending on the leap year or other circumstances. It is permanent.

The result should be compared with minimum wage, which is approved by law annually.

In 2017, this value will be:

7500 rub. x 24 months / 730 days = 246.57 rubles.

From the two values ​​of the average daily income guaranteed by the state and obtained in the calculation for the employee, the larger value is selected.

sick days

Treatment period is always noted by the doctor on the sick leave with two dates. This period depends on the specific parameters, but it cannot be more than 30 days.

The sequence of treatment and paperwork can be as follows:

There are other restrictions maximum number of days for sick leave for various reasons:

• when establishing disability - 5 months;
• for pregnant women - 140 days;
• caring for a sick child - 30-60 days.

When calculating the amount of insurance payment in the formula includes business days only from the period specified in the sick leave.

The procedure for filling out the form

The main document for assigning compensation for the period of illness (pregnancy and childbirth) of an employee is his sick leave.

The employee sends the document to the accounting department for calculating the amount. The accountant must not only correctly record the results of the calculation of benefits in the sick leave itself, but also draw them up on a separate paper to pay funds and reimburse the company from the FSS.

It is the employee’s disability sheet and the description of the calculation of benefits separately attached to it that are supporting documents on the legality of spending funds from the FSS of the Russian Federation aimed at payment.

When filling out the second section in the disability form, the accountant, unlike physicians, has the right to corrections. Moreover, their number is not limited, but they must be done carefully.

During correcting erroneous data you need to observe the following nuances:

• cross out the corrected entry with one line and enter the correct one;
• be sure to put a note “believe corrected” near the correction and on the reverse side and certify them with seals and visas of the head of the organization;
• corrective or other means may not be used to correct errors.

In the cells of the lines, which indicate at whose expense the funds were paid (FSS of the Russian Federation or the employer), indicate the amounts before deduction. The same applies to the "Total accrued" cell.

Application completion

To calculate insurance benefits, an accountant draws up a separate form, which must be attached to the disability certificate. But there is no single unified form for all enterprises, so it is compiled arbitrarily.

but when making the calculation of benefits in a separate sheet the following points must be taken into account:

• it must be assigned a number and indicate the date of compilation;
• it is imperative to write out the details from the disability sheet, according to which material compensation is calculated;
• it is necessary to write data on the employee's income, from which the average daily earnings are calculated;
• describe the total number of calendar days excluded from the biennium or replacement of years, indicating the year;
• detail the calculation of the amount of the insurance benefit.

If information about excluded periods was received by the accountant on the basis of certificates from other employers, then the appendix indicates their start and end dates so that they are not counted twice. When replacing years, you need to write the date from the citizen's application.

Duration

General insurance benefits for employees assigned for the entire term., which is indicated on the sick leave, i.e. until he recovers or he is assigned a disability group that limits his ability to work.

However, there are some limitations when the duration of receiving compensation for sick days is reduced. The following conditions contribute to this:

It should also be pointed out that the law of December 29, 2006 No. 255-FZ adopted significant restrictions on the terms of payment for those who were discharged due to the care of a close relative during illness.

Payment source

During 2017, funding for the payment of benefits will be made from 2 sources:

1. The employer is obliged to allocate money to pay for the first 3 days;
2. Further payment, starting from 4 days, is carried out from the Social Insurance Fund.

However, for the period specified in the sick leave due to child care, the entire amount is allocated only from the insurance fund without the participation of the employer.

The rules for calculating this allowance are set out in the following video tutorial:

The legal regulation for accounting operations in relation to the payment of monetary compensation for the period of disability of an employee is the Russian Federal Law of December 29, 2006, as amended on December 31, 2014, or rather it (hereinafter referred to as the Law on Insurance).

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However, other articles of this legal act also coordinate the rules and procedure for calculating such benefits. All enterprises and territorial departments of the Social Insurance Fund adhere to a single system for assigning such payments to the working class of the country's population.

Calculation rules

Certain circumstances that an employer or employee has can significantly affect the course of the calculation of compensation for temporary disability.

It includes its own mechanisms in each case, which is why the Rules that exist for calculating such benefits are so important.

If you do not touch on various subtleties, you can highlight the most basic Rules:

1. There is an algorithm for paying money to an employee when he has a period of intermittent loss of ability to work:
   • at the expense of the employer;
   • at the expense of insurance premiums from the Social Insurance Fund (hereinafter - the FSS, the Fund).
2. When calculating, only calendar days spent outside the fulfillment of work obligations by the employee are taken into account. Data on the number of calendar days are taken only from the disability certificate, which is issued by the attending physician.
3. The payment of benefits will always depend on the length of service of the employee (insurance).
4. The average earnings of an employee in the formulas are used for the period of the last two years, when insurance premiums were accrued for him to the Fund.
5. When the average daily earnings are taken for calculations, then all those payments that were due to the employee in relation to his salary are also taken into account. The main thing is that insurance premiums to the social fund should be accrued on them earlier. Therefore, even the salaries paid to the employee by former employers over the past two years are taken into account, if contributions were deducted from them to the Fund.
6. If calculations are made on the basis of the minimum wage, then it should not be less than that established by law in the region.

The employer first calculates the amount of money payable to the employee on the basis of a sick leave certificate or on other grounds leading to, three days before the start of the period.

Then he passes the necessary information to the Foundation. The remaining days are subject to accrual by the FSS (Insurance Law).

The time interval is taken by the Fund from the fourth day. If the subordinate did not get sick himself, but only provided assistance to his sick relative, who cannot take care of himself, then this type of disability is provided with a cash benefit directly from the Fund.

This means that only the FSS will calculate on such an occasion, starting from the very first day of the employee's absence from work.

The same should be attributed to cases of being in quarantine isolation from society, when it is established in the region, district of the country.

Also, the Fund will fully pay the allowance for prosthetics, and if the employee underwent the procedures prescribed for aftercare in a sanatorium in Russia.

In all these cases, the FSS undertakes to pay at the expense of its own funds from the very first day of the employee's absence from the enterprise and until the last day of his incapacity for work.

The only exceptions will be those cases when the employee was suspended from performing his job duties without saving his earnings.

A list of such cases, when subordinates are suspended from work by the employer on legitimate grounds, is presented as an exception in the Law on Insurance.

The direct influence of the length of service (the insurance experience is taken into consideration) on the calculation of monetary compensation for the loss of the ability to work for some time is always taken into account.

As a percentage, the following indicators approved by the standard are applicable:

During the time when the company did not pay insurance premiums to the Fund for the employee, no benefits should be accrued. Similarly, for the period when the employee was not accrued wages and contributions were not transferred.

There are such rare cases when an employee was suspended from fulfilling labor obligations at the initiative of the employer or for other third-party reasons, he was not paid a salary, but the employer still continued to replenish the insurance fund for this employee.

In this case, the employee will simply calculate monetary compensation based on the minimum wage that appears in his region.

The procedure for calculating benefits for temporary disability

Everything related to the calculations within the framework of the Wage Fund must be carried out taking into account the basic Rules, which are specified in Article 14 of the Law on Insurance.

It should be immediately borne in mind that the total amount that will be paid to the employee as disability benefits will be charged in the accounting report as expenses for the enterprise. The basis for this is the Order of 06.05.99. Ministry of Finance of the Russian Federation.

And the amount that is paid to the employee from the FSS, respectively, will not be considered the expenses of the enterprise (PBU 10/99):

1. The billing period is two years that precede the current one, in which it became necessary to temporarily not legally work for a subordinate. Moreover, the first day of the year and the last are taken into account - for example, 01/01/14. – 31.12.14
2. The average daily earnings of an employee are determined using the following operation - you need to divide the total salary for the billing period by the figure 730, which is the number of days in two years.
3. First, it is established what was the income of the subordinate for the last two-year period of time.
4. Attention is drawn to the sick leave and the number of days that are indicated on it.
5. The average daily earnings and the percentage of the length of service of the insurance worker are determined.
6. Determine if there are exceptional grounds for this employee when cash assistance cannot be awarded. These reasons are indicated in the first part of Article 9 of the Insurance Law.
7. The calculation is made according to a special formula.

The marginal base, which is taken into account when calculating benefits, must correspond to those indicators that are valid for the year for which the average salary of an employee is taken.

So, there is a single table that reflects the limits of the base of a particular year:

Temporary disability benefits are not subject to insurance premiums, as might be expected in relation to the amounts that are supposed to be paid to the Pension Fund, for example, or for compulsory types of insurance (social, medical, industrial accidents or occupational diseases).

The formula for calculating the first part of the benefit, which the enterprise must pay to a temporarily disabled employee, is different.

The amount of the benefit for a monthly period should not be more than the minimum wage (minimum wage of an employee) established in the region.

Usually, the minimum income is used in cases where the employee has only worked for a few months - less than six months.

Also, a benefit is accrued at a minimum if the subordinate was on sick leave due to alcohol or drug intoxication.

Instead of the average daily wage, the minimum wage is also taken as the basis for calculating benefits for persons who were absent from work without good reason.

Calculation example

Example 1 Citizen Skryabina L. fell ill in March 2019 for 11 calendar days. The proof of this was a certificate of incapacity for work issued by her attending physician.

In the billing period, the total payments to this employee amounted to 1 million 178 thousand rubles. The coefficient of insurance experience is 0.8.

On average, Scriabina L. earned 1,613.70 rubles a day, if we divide the sum of all payments by 730 (1,178,000: 730 = 1,613.69). We calculate the amount of the benefit for the disabled eleven days:

From the resulting total, the amount will be paid in the following order:

We find the amount of social payment to the employee from the funds of the enterprise:Where:

We find the balance that is subject to accrual to the employee from the social fund: If the calculation is carried out for another employee, for whom contributions to the Fund were made less frequently, in total less than six months, then the maximum amount of average daily earnings is used, but only relative to the minimum wage. This maximum is set for each year is different.

So, for the last year and the current one - 2019, the following average daily values ​​apply:

Example 2 Citizen Vasyukov I. fell ill in March 2019 for a total of 2 weeks (14 days). This is confirmed by the sick leave. In total, the insurance period for this employee is 4 months. 21 days This means that in the billing period (previous two years) her insurance experience is zero.

The average salary per day of this employee in fact amounted to 461.59 rubles. We calculate the allowance for such an employee:

Help for calculation

All payments made to the employee for the period that is taken into account at previous jobs, if the employee got a new job recently, may well be taken into account by the accountant of the enterprise of the present workplace of the subordinate.

The only thing that is only required from a new employee is that he bring a certificate of his income from previous places where he had to work earlier.

This is stipulated in the insurance law No. 255, in and. And only in case the employee cannot present such a certificate to his real employer in any way, the accountant can send a request to the FIU, from where information about past payments will be sent to the address of the enterprise that submitted the request.

Such a document cannot be drawn up in any form, it must be written on paper in the form prescribed by the regulatory enactment.

This certificate is approved by Appendix No. 1, which refers to the order of the Ministry of Labor and Social Protection of the Population of the Russian Federation (Order of 04/30/13).

Each organization or enterprise has the legal right to double-check all the data indicated in the certificate (Article 4.1 of Law No. 255).

These are the details of the past enterprises where the employee worked, as well as the amount of his past income. In the event of a discrepancy between the data in the certificate and the information in the FSS, the employer who provided such a certificate will have to pay the missing amounts of insurance premiums to the Fund's account (Law No. 255).

From the article you will learn:

The document on which temporary disability benefits are calculated in 2017

Such a document is a certificate of temporary disability, which is also called " ". Its form was approved by the Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. A temporary disability sheet issued in accordance with the established rules is a document confirming that the employee was absent from the workplace for a good reason during the specified period.

Download related documents:

temporary disability;

on pregnancy and childbirth.

Only those institutions that have a license to perform work (services) for the examination of temporary disability have the right to issue and issue sick leave. From July 1, 2017, the issuance of sheets of temporary disability is carried out both in paper and in , in accordance with the desire of the employee. At the same time, both the medical institution and the employer should be participants in a single information exchange system.

Please note: An employee can receive a sick leave only if an urgent or . At the same time, this document will not be issued to him if he is on leave to care for a young child, not working at home or in part-time mode.

What to look for before calculating temporary disability benefits

Before you start the calculation, you need to make sure that the sick leave is not a fake. Unfortunately, scammers can fake or simply steal paper forms of sick leave. That's why, , it is worth paying attention to its appearance and design.

The sections specified in paragraphs 56 - 63 of the Procedure for issuing sick leave certificates must be completed by the attending physician and certified by the seal of the medical organization.

The line "place of work - name of organization", if it is empty, the employer has the right to fill in independently. you need in block letters, using a black gel, capillary or fountain pen. If the doctor made a mistake when filling out the sick leave, no corrections are made to the document - a duplicate is issued.

The regulations do not establish separate requirements for the form and content of the seal of a medical organization. The impression may contain the wording both “for sick leave” and “for sick leave”.

Benefit costs will be reimbursed to the employer by the Social Insurance Fund only if . At the same time, technical errors made during filling are not considered a violation, for example, getting a seal on the information field, spaces between the doctor's initials. The main requirement is that the entries made should be well read.

The employer fills out the sections listed in paragraphs 64 - 66 of the Procedure for issuing sick leave certificates and calculates the amount .

How to calculate temporary disability benefits in 2017

For the entire period of illness of an employee, he needs for temporary disability. The payment of such benefits is a social guarantee that compensates the employee for lost earnings during the illness.

The order in which , established by the Federal Law of December 29, 2006 N 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”. It is in this law that all the basic rules for paying for the period of illness are determined.

As a general rule, if disability is associated with the illness of the employee himself, then paid for all the time, illness, confirmed by sick leave. At the same time, the amount of the amount of the benefit received will depend on the insurance period of the employee.

But at the same time, in some situations, a limitation on the duration of the payment of benefits has been established. For example, The sick leave payment period is limited to the following time periods:

four months in a row. This rule is valid when the disease lasts continuously;

five months in a calendar year. In this case, it will be necessary to count all periods of illness during the calendar year to determine the obligation to pay hospital benefits.

Also, the benefit payment period is limited in a situation where not the employee himself is sick, but or other sick family member.

If an employee has been with your organization for less than two years, to determine the correct amount of benefits, you must ask him to provide a certificate of the amount of earnings from the previous place of work.

Step 2. We calculate the employee's earnings for the billing period.

At this stage, you need to add up the amount of all received for the biennium employee who paid insurance premiums. If an employee received sick pay during the billing period, those amounts are not included in the calculation.

Step 3. Determine the average daily earnings.

To do this, you need to divide the amount of earnings accrued for the billing period by 730. This rule is established by paragraph 3 of article 15 of Law No. 255-FZ.

Step 4. We compare the accrued benefit with the limit for sick leave.

It should be clarified here that the maximum amount of the benefit is limited to a certain limit. This is the maximum basis for calculating insurance premiums. Since we are calculating the 2017 benefit, the 2016 and 2015 margin data must be taken into account.

This limit is:

RUB 670,000 – for 2015;

RUB 718,000 – for 2016.

Step 5. Determine the employee's length of service.

About how to determine and how the amount of the benefit depends on this indicator, we have already considered above.

Download in.doc

An example of calculating temporary disability benefits

And now, to consolidate all of the above in practice, we calculate the amount of temporary disability benefits using a specific example.

Example.

The accountant of Krasny Mak LLC fell ill on July 3, 2017. The illness lasted 4 days and on July 7, 2017, the employee already went to work.

The settlement period for determining the amount of the benefit is 2015-2016.

The employee's salary for 2015 amounted to 480,000 rubles.

Earnings for 2016 - 540,000 rubles.

We remind you that in these periods is:

• RUB 670,000 – for 2015;
• RUB 718,000 – for 2016.

In our situation, the employee's earnings do not exceed the stipulated limits.

The insurance period of the employee is more than 8 years, so the benefit is calculated based on 100 percent of average earnings.

This size was obtained as a result of the following calculations (480,000 rubles + 540,000 rubles) / 730.

RUB 1,397.26 x 4 days = 5,589.04 rubles.

It is this amount that will make up the amount of temporary disability benefits in this situation.

So, in order for the rule to calculate temporary disability benefits, it is important to carefully consider each step of the calculation. If you perform the necessary actions accurately and consistently, you will get the correct result of the amount of benefits that you need. .

According to article 183 of the Labor Code of the Russian Federation, an employee has the right to receive temporary disability benefits. The amount and conditions of its payment are established by federal laws.

The temporary disability benefit is issued in the following cases:

illness or injury associated with disability;

· being on sanatorium-resort treatment;

illness of a family member, in case of care for him;

· quarantine;

temporary transfer to another job due to tuberculosis or an occupational disease;

Prosthetics with placement in the hospital of the prosthetic and orthopedic enterprise.

In accordance with Article 1 of Federal Law No. 180-FZ, temporary disability benefits due to illness or injury (with the exception of accidents at work and occupational diseases) are paid to the insured person for the first two days of temporary disability at the expense of the employer, and from the third day - for account of the Social Insurance Fund in the prescribed manner.

The maximum allowance for temporary disability for 2007 is 16,125 rubles.

The procedure for calculating sick leave:

First, they determine how to calculate the allowance: based on the average wage or the minimum wage. To do this, you need to find out the actual working time for the last 12 calendar months preceding the month in which the employee fell ill.

It does not matter where the person worked during the last calendar months - in your organization or at another enterprise. It also does not matter whether the employee has been working continuously for the past three months or his work experience has been interrupted. The main thing is that this employee in total worked for the last year before the month of illness 90 calendar days.

Calculation of benefits based on the minimum wage:

If an employee in the last 12 calendar months has worked less than three months before the month of illness, then all he can count on is a benefit that does not exceed one minimum wage for each full calendar month. To do this, the minimum wage is divided by the number of working days in the month in which the employee fell ill. This value is determined in each month of disability. And finally, the amount of the daily allowance is multiplied by the number of days of disability. This will be the amount of sick leave.

An example of calculating temporary disability benefits for Orenplast LLC based on the minimum wage:

The employee was hired on 02/01/2007, and from 04/05/2007. to 08.04.2007 (4 working days) was on sick leave.

Calculate the amount of temporary disability benefits.

Since the employee of the organization actually did not work for three months in the billing period, the allowance will be calculated based on the minimum wage. From 01.09.2007 The minimum wage is 2000 rubles. Therefore, the average daily earnings based on the minimum wage will be equal to:

2000 rubles / 21 (working days in April) = 95.23 rubles.

Therefore, for the period of illness, the employee will be paid:

RUB 95.23 x 4 \u003d 380.92 rubles.

There are 190.46 rubles of them. (95.23 rubles x 2 days) will be paid by the organization and

190.46 (95.23 rubles x 2 days) will be paid at the expense of the FSS of the Russian Federation.

Calculation of benefits based on average earnings:

If an employee worked for more than three months before falling ill, the allowance is calculated based on the average wage for the last 12 calendar months preceding the month of disability.

The procedure for determining the average daily earnings establishes the Regulations on the peculiarities of the procedure for calculating the average wage. An approximate list of payments that must be included in the calculation of average earnings is indicated in clause 2 of the Regulation. Based on clause 4 of the Regulation on the average wage, the time when the employee did not actually work, as well as the earnings paid during this time, must be deducted from the billing period.

An example of calculating temporary disability benefits for Orenplast LLC, based on average earnings:

The employee got a job in the organization on January 16, 2006. Before that, he had never worked anywhere. May 2006 he fell ill and was on sick leave from May 28 to June 2, 2006. (5 working days). During the specified period of time, the employee regularly went on business trips: from February 13 to February 19 (7 calendar days), from March 16 to March 21 (6 calendar days), from April 3 to April 7 (5 calendar days). In total, he spent 18 calendar days on a business trip.

To begin with, we will determine how to calculate his allowance: based on the minimum wage or average wage. The employee, before falling ill, worked for more than three months (103 calendar days, including 18 on a business trip). After all, this period includes the time spent on a business trip. This means that the allowance will be calculated on the basis of average earnings.

Determine the average income. The billing period for an employee admitted to the organization less than a year ago is the time that he actually worked before the month of illness. Total from January 16 to April 30, 2006. the employee worked 73 working days (of which 14 working days were on a business trip). During this time, the employee earned 36,000 rubles. (of which 5900 rubles is the average earnings for the period of a business trip).

The days of business trips and the amounts accrued to the employee during this time are excluded from the calculation of average earnings:

(36000 rubles - 5900 rubles) / (73 days - 14 days) = 510.17 rubles

The next step is to calculate the daily allowance for temporary disability. To do this, the average daily earnings are multiplied by a percentage, which depends on the continuous work experience of the employee.

Since this is the first place of work for a sick employee, and before that he did not work anywhere, temporary disability benefits will be paid in the amount of 60% of his average earnings. Those. The daily allowance will be:

RUB 510.17 x 60% = 306.10 rubles.

The amount of benefit received is less than the maximum daily allowance, which in 2007 was is 16125 rubles. divided by 21 days (16125 rubles / 21 \u003d 767.86 rubles), and therefore the amount of the benefit will be:

306.10 x 5 days = 1530.50 rub.

The sick leave is open on Sunday 28 May. Those. the first day of illness falls on a day off. The enterprise, at its own expense, pays for the working days falling on the first two calendar days of illness. It turns out that the company will pay from its own funds only one day (the first working day, May 29) - 306.10 rubles. The remaining four days will be paid at the expense of social insurance - 1224.40 rubles. (1530.50 rubles - 306.10 rubles).

Synthetic and analytical accounting of accrual and

payment of wages in Orenplast LLC

Before starting work (conducting business activities), it must plan the size of the workforce, composition by profession and qualification, set tariff rates and salaries, calculate the total size of the wage fund and the amount of costs included in the cost of products, works, services under the article payroll calculations.

All subsequent accounting and control will be of a synthetic (generalized) nature by grouping and summing up analytical indicators as part of the payroll fund that has actually taken shape for each reporting period (including the reporting year). Thus, analytical accounting is personal in nature and is organized in the context of each personnel number, and synthetic records its amounts, combining them into account 70 “Settlements with personnel for wages”. This is the main account for these purposes, passive in relation to the balance sheet, since the credit balance reflects the organization's obligations to employees that have not been fulfilled due to their failure to mature or the lack of financial resources for these purposes. Loan turnover - a set of transactions grouped by homogeneity: settlements in the amounts of accrued wages, bonuses, allowances and other payments for the reporting period in correspondence with the accounts of the costs of production or the maintenance of the organization, or with the accounts of sources of accrual of bonuses, remuneration, or with accounts off-budget funds (appropriations), previously created reserves, etc.

Orenplast LLC uses two wage systems: time-based - for administrative and economic personnel, and piecework - for workers.

In accounting, there are the following entries on account 70 “Settlements with personnel for remuneration”, which are reflected in table 7.

Table 1 - Accounting entries on account 70 "Settlements with personnel for wages" in Orenplast LLC

	Corresponding accounts
1 Wages accrued to workers of the main production
2 Wages accrued to employees involved in the sale and sale of products
3 Wages accrued to employees of the department
4 Wages accrued on disposal of fixed assets, intangible assets and materials.
5 The wages of workers engaged in the correction of marriage have been accrued.
6 Income (dividends) accrued to employees from participation in the organization.
7 Employee benefits accrued at the expense of targeted financing.
8 Insurance contributions were accrued on wages to employees of the main production to social insurance bodies, to the Pension Fund, to the medical insurance fund
9 Insurance contributions were accrued on wages to employees engaged in the sale and sale of products to social insurance bodies, to the Pension Fund, to the medical insurance fund
10 Insurance contributions were accrued on wages to employees of the management of social insurance bodies, to the Pension Fund, to the medical insurance fund
11 Insurance premiums were accrued on wages for employees engaged in the correction of marriage to social insurance bodies, to the Pension Fund, to the medical insurance fund
12 Insurance premiums on wages were accrued for employees engaged in the disposal of fixed assets, intangible assets and materials to social insurance bodies, to the Pension Fund, to the background of medical insurance
13 Allowances for temporary disability were accrued to employees.
14 Transferred to the repayment of debts on contributions for social needs.
15 Withheld from accrued wages and other payments: Income tax; By writ of execution; From the perpetrators of the marriage; Compensation for material damage.
16 Wages were paid to employees and transfers were made from bank accounts to personal accounts of employees.
17 Unpaid wages were transferred to the depositors' account.
18 The depositor's debt is repaid.
19 The debt under enforcement orders has been repaid.

The amounts reflected in the debit of account 70 are primarily aimed at reducing the organization's obligations to employees in connection with the deduction from the last taxes of previously received wage advances, the amounts transferred to Sberbank of Russia, or for goods purchased on credit, in repayment bank loans and borrowings, amounts withheld for product defects, alimony, etc.

The composition and list of synthetic accounting registers in the journal-order form of accounting are limited to the following journal orders:

a) turnover on the credit of account 70 “Settlements with personnel for wages” is reflected in order journals No. 10 and No. 10/1.

Section I of the journal-order No. 10 “Production costs” reflects the amounts of accrued wages included in the cost of products (works, services), i.e. credited to accounts 20,23,25,26,28 and credited to accounts 70.

The journal-order No. 10/1 reflects the amounts accrued from other sources, debited to accounts 08,44,69,91, etc.;

b) turnover on the debit of account 70, i.e. the amounts of payments, deductions and deductions from wages, depending on their type, are reflected:

In the journal-order No. 1 - the amount of the previously issued advance payment (account credit 50);

In journal-order No. 8 - the amount of taxes withheld (account 68), the repayment of previously granted loans and credits (account 73), the amounts transferred to the Savings Bank of Russia, as well as alimony and other payments (76).

The specified set of analytical and synthetic indicators makes it possible to monitor the compliance or deviation of the actually accrued wage fund from the planned one, identify the causes of wage overruns and draw up the necessary reporting on labor and wages.

Deductions from the remuneration of members of the labor collective of the organization are divided into:

Mandatory deductions;

Deductions initiated by the employee;

Withholding initiated by the employer.

Mandatory payroll deductions include:

Withholding personal income tax;

Deductions on writ of execution;

Withholdings under a court verdict that has entered into legal force.

For this type of deduction, the consent of the employee is not required.

Employer-initiated deductions include:

Deductions for material damage caused to the organization;

Deductions for marriage;

Deduction of timely unreturned accountable amounts;

Withholdings on granted loans and advances;

Retention of overpaid wages.

Deductions of this type are carried out on the basis of an order of the head of the organization, indicating the reason for the deductions, with whom the person from whose income deductions are made must be signed.

Among the deductions initiated by a member of the team include:

Withholding union dues;

Deductions in favor of individuals or legal entities based on a written application from the employee.

The administration of the organization must make and transfer deductions at the initiative of the employee within the time frame and to the person indicated in the employee's application.

Personal income tax is withheld, in accordance with Chapter 23 "Income Tax on Individuals" of the Tax Code of the Russian Federation, in the amount of 13% of the total annual income. In this case, a number of deductions from the total income are applied, which are not taxed:

Standard;

property;

Social;

professional deductions;

Account 68 "Calculations on taxes and fees" sub-account 68/2 "Tax on income of individuals" is intended for accounting for personal income tax. In accounting, there are the following accounting entries for this sub-account, which are indicated in table 8.

Table 2 - Accounting entries on account 68/2 "Tax on income of individuals" in Orenplast LLC

The liability of employees for damage caused to the organization is provided for by the Labor Code of the Russian Federation.

Material damage is withheld in cases of detection of shortages in valuables from financially responsible persons, as well as in case of damage and loss of property through the fault of the employee based on the results of the inventory. An inventory of valuables is carried out by a special commission in the presence of a financially responsible person. The identified shortage is reflected at accounting prices, while the organization has the right to deduct the shortage, taking into account market prices.

The results of the inventory are recorded in the accounting entries shown in Table 9.

Table 3 - Accounting entries reflected based on the results of the inventory in Orenplast LLC

	Corresponding accounts
1 According to the results of the inventory, a shortage was revealed: Fixed assets Equipment requiring installation materials Goods finished products Money
2 Shortage within the norms of natural loss is written off to: General running costs overhead costs Selling expenses
3 The shortage in excess of the norms of natural loss is attributed to the guilty person.
4 Withholding from wages the amount of material damage.
5 Payment by the guilty person of the amount of material damage in cash to the cashier.
6 The amount of losses from the marriage is attributed to the guilty person.

The procedure for withholding alimony is determined by the Family Code of the Russian Federation of December 29, 1995 No. 223-FZ and the Temporary Instruction on the procedure for withholding alimony.

The Family Code of the Russian Federation in section V establishes the maintenance obligations of family members. According to this code, alimony can be paid for the maintenance of children, parents, spouses and other family members. At the same time, it should be noted that an independent basis for receiving alimony is an agreement on the payment of alimony. According to Article 100 of the Family Code of the Russian Federation, an agreement on the payment of alimony is concluded in writing and is subject to notarization. In this case, a notarized agreement on the payment of alimony has the force of a writ of execution.

Deductions are made from employees under writ of execution in the following cases:

According to the court decision for material and moral damage, in favor of third parties;

When the court issues a suspended sentence, according to which a certain amount is deducted in favor of the state.

Alimony for minor children is withheld by a court decision or at the personal request of the employee.

In accordance with the Family Code, deductions are made in the following sizes:

25% - per child;

33% - for two children;

50% - for three or more children.

Alimony is collected from all types of income and additional remuneration, both for the main and part-time work, from dividends, state social insurance benefits, scholarships, pensions, etc. Additional expenses are also collected from the employee for sending to the address of the recipient.

According to the provisions of the Family Code, from an employee Accounting for settlements on writ of execution is kept on account 76 “Settlements with various debtors and creditors”, subaccount 76/6 “Settlements on received enforcement documents”. In accounting, there are the following accounting entries for this sub-account, reflected in table 10.

Table 4 - Accounting entries on account 76/6 "Settlements on received executive documents" in Orenplast LLC

Tax accounting for labor costs

The unified social tax and insurance contributions to the Social Insurance Fund of the Russian Federation for compulsory insurance against industrial accidents and occupational diseases are accrued to the wage fund of employees.

The composition of the wage fund is formed:

From payment for hours worked - basic wages;

From payment for unworked time - additional wages;

From lump-sum incentive and other payments;

Of the costs associated with the maintenance of employees.

The composition of the wage fund and social payments is determined by the Instruction, which was introduced from 01.01.2001.

The employer organization is obliged to keep records of the amounts of accrued payments and remunerations that form the basis for calculating insurance premiums and UST separately for each individual in whose favor the payments were made.

The tax base for the UST is determined in accordance with Art. 237 of the Tax Code of the Russian Federation, with the exception of payments that are not subject to taxation in accordance with Article 238 of the Tax Code of the Russian Federation. In addition, when calculating the taxable base for the unified social tax, payments for which benefits are provided in accordance with Art. 239 of the Tax Code of the Russian Federation.

Orenplast LLC makes payments to the federal budget, social and medical insurance funds and the Pension Fund.

Since 2002, the budget of the pension fund of the Russian Federation has been replenished at the expense of insurance premiums, and therefore transfers are made to the federal budget.

If the tax base separately for each employee from the beginning of the year does not exceed 100,000 rubles on an accrual basis, the following rates are applied to calculate the unified social tax: for the federal budget - 20%, for the Social Insurance Fund - 2.9%, for the Medical Insurance Fund - 3.1% (Federal Health Insurance Fund - 1.1%, Territorial Health Insurance Fund - 2%).

Accounting registers are used to maintain tax records of labor costs. This is possible if the procedure for grouping and accounting for objects and business transactions for tax purposes, provided for by Chapter 25 of the Tax Code of the Russian Federation, corresponds to the procedure for grouping and recording in accounting established by the accounting rules. In this case, the organization must declare which of the accounting registers are the source of tax accounting data.

For the purposes of taxation, social tax and insurance premiums against accidents at work and occupational diseases are included in other expenses related to production and sale.

The accrual of UST amounts is reflected in the accounting records on the credit of account 69 “Settlements for social insurance and security” on the corresponding sub-accounts in correspondence with the accounts of production costs (sales expenses). Recordings are being made:

Debit account 20 "Main production"

Credit of account 69 "Calculations for social insurance and security."

Reflection in accounting of personal income tax from the wages of employees.

Tax on personal income from workers and employees of Orenplast LLC is withheld in the manner and in the amount established in accordance with the current regulatory and legislative acts of the Russian Federation.

The basis for determining the tax liability of an employee is the amount of total income from all sources in the past calendar year, which is indicated in the certificate of income of individuals 1-NDFL. The specified certificate is generated in Orenplast LLC by the program “1C: C / fee + personnel” automatically applied at the enterprise on the basis of the posted payrolls.

The total income of Orenplast LLC includes: wages, bonuses and other remuneration associated with the performance of labor duties, including part-time work, from the performance of work under civil law contracts and other grounds, as well as the amount of material and social benefits provided by enterprises, institutions and organizations personally to their employees. The tax rate for these types of income is 13%.

The most common standard deductions at Orenplast LLC are as follows:

Deductions in the amount of 400 rubles for employees who are on the staff of the enterprise;

Deductions in the amount of 600 rubles for each child under the age of 18, as well as for each full-time student, graduate student, resident, student under the age of 24 with parents.

These deductions are valid until the month in which the income calculated on an accrual basis from the beginning of the tax period exceeded 20,000 rubles (40,000 rubles - if a deduction is provided for a child).

All accruals of employees of the organization are reflected in the payroll, which are compiled in one copy and indicated in personal accounts.

The final recalculation of tax for each employee is made at the end of the year based on the total annual income minus all amounts subject to exclusion.

For the correct and timely calculation of the amounts of income tax due and its payment, the accountant of Orenplast LLC performs the following actions:

Determines the amount of income in favor of each of the individual recipients separately for each of the prescribed tax rates, as a result of which the object of taxation for the tax is determined;

Reduces the calculated base for payments that are not subject to income tax, as a result of which the total taxable base for income tax is determined;

Reduces the taxable base within the income taxed at the rate of 13 percent by the amount of the standard and individual professional tax deductions allowed to be provided by employers, as a result of which the taxable base for income tax is determined;

Reflects the calculated tax amounts in the 1-NDFL certificate, accounting and tax accounting registers, in the "Deductions" section of settlement (settlement and payroll statements);

Particular attention in Orenplast LLC is paid to the correct distribution of income between the months of the calendar year in order to maintain “Tax cards for recording income and personal income tax” (form No. No. 2-NDFL.

In the event that an employee of an enterprise receives benefits for temporary disability, benefits for caring for a sick child, amounts in payment for the next vacation, other similar payments for time not worked, calculated in accordance with the established procedure based on the average wage, the amounts of such payments should be taken into account for tax purposes for that month for which they are charged.

Account 68 "Calculations on taxes and fees" sub-account 68/2 "Tax on income of individuals" is intended for accounting for personal income tax. In accounting, there are the following accounting entries for this sub-account, which are indicated in table 8.

Table 5 - Accounting entries on account 68/2 "Tax on personal income" in Orenplast LLC

Consider the procedure for calculating personal income tax.

An employee of Orenplast LLC Biryukov V.V. the standard tax deduction of 400 rubles is due. until his income exceeds 20,000 rubles.

Monthly salary Biryukov V.V. in 2007 - 4500 rub.

Income Biryukov V.V. will exceed 20,000 rubles. in May 2007:

4500 rub. x 5 months = 22500 rub.

Therefore, starting from this month, the employee's income is not reduced by a deduction of 400 rubles.

In January, February, March, April 2007, the monthly taxable income of Biryukov V.V. will be:

4500rub.-400rub.= 4100rub.

Starting from May 2007, Biryukov VV's monthly taxable income will be 4,500 rubles.

If a person has not been working at Orenplast LLC since the beginning of the year, then the deduction is provided taking into account the income that he received at his previous place of work. At the same time, the employee submits to the accounting department a certificate of income in the form of No. 2-NDFL from the previous place of work.

Artishchev Ya.I. got a job at Orenplast LLC from March 3, 2007. The total amount of income of Ilyin E.Yu. at the previous place of work amounted to 12,000 rubles.

Income of Artishchev Ya.I. will exceed 20,000 rubles. in April:

12000 rub. + 7500 rub. x 2 months = 27000 rub.

Therefore, starting from this month, the employee's income is not reduced by a deduction of 400 rubles.

In March, the monthly taxable income of Artishchev Ya.I. will be:

7500 rub. - 400 rub. = 7100 rub.

Starting from April, Ya.I. Artishchev's monthly taxable income will amount to 7,500 rubles.

All employees of Orenplast LLC who have children are provided with a tax deduction in the amount of 600 rubles per month for each child.

The deduction is applied until the employee's income, taxed at a rate of 13%, does not exceed 40,000 rubles. Starting from the month in which the employee's income exceeds 40,000 rubles, this tax deduction does not apply.

The tax credit is available for every child under 18 years of age and for full-time students up to 24 years of age.

The deduction applies from the month in which the child is born until the end of the year in which the child reaches the specified age (for example, if the child turns 18 in February, the deduction may be available throughout the year).

An employee of Orenplast LLC Biryukov V.V. has a standard tax deduction of 400 r.

Biryukov V.V. has two children aged 4 and 8. Therefore, he should be granted a tax deduction in the amount of 600 rubles. for every child.

Monthly salary Biryukov V.V. - 45000 rub.

The total amount of monthly tax deductions to which Biryukov V.V. is entitled will be:

400 rubles + 600 rub. x 2 \u003d 1600 rubles.

Income Biryukov V.V. will exceed 20,000 rubles. in May:

4500 rub. x 5 months = 22500 rub.

Therefore, starting from this month, the monthly income of the employee is not reduced by a deduction of 400 rubles.

In the period from January to April, the monthly income of Biryukov V.V., taxable, will be:

4500 rub. - 1600 rub. = 2900 rub.

In May, June, July, the monthly taxable income of Biryukov V.V. will be:

4500 rub. - 1200 = 3300 rub.

Income Biryukov V.V. will exceed 40,000 rubles. in August:

4500 r. x 9 months = 40500 rub.

Therefore, starting from August, the employee is not provided with a deduction in the amount of 1200 rubles. Starting from August, Biryukov V.V.'s monthly taxable income will be 4,500 rubles.

If the employee is unmarried, the deduction is doubled. Whether the employee raises the child on his own or pays alimony, it does not matter.

If an employee who is obliged to pay alimony evades paying them, the deduction is not provided to him.