According to the Labor Code of the Russian Federation, each working person has the right to exemption from the fulfillment of his duties in case of temporary loss of working capacity. However, still not all employers regarding this right, and not all workers know how to competently take advantage of these legitimate rights. According to statistics, more than 40 million russian citizens During the year, seasonal colds and influenza suffer. But besides the usual ARZ and influenza, there are a number of other diseases, industrial injuries, occupational diseases, household poisoning in the end, the cause of temporary disability, which entails the need for a piece of disability and temporary liberation of the employee from labor duties - access to the hospital.
In this article we will provide information on which important moments It is necessary to know the employee and the employer about the hospital, and consider the issues of registration, calculation and payment of the hospital leaf:
How to arrange a temporary disability allowance?
According to paragraph 5 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood", in case of illness, injury, child care or due to motherhood, an employee must be submitted employer disability sheet that is issued in the established regulatory acts order (Order of the Ministry of Health and Social Development of Russia of 29.06.2011 N 624n "On approval of the procedure for issuing disability leaves"). Based on this document, temporary disability allowance will be appointed and paid. For example, in connection with the received household or production injury, on the disease of the employee himself, to care for a sick child or in connection with the birth of a baby.
Hospital sheet (disability sheet) performs two tasks:
- Hospital sheet confirms the fact of disability of the employee, and is the basis for temporary release from work;
- Hospital sheet as a financial document is a basis for the purpose of the intended disability monetary manual.
Employer, receiving sick leaveoak employee, pays for disability benefits, after which it will be appointed for the payment by the Social Insurance Fund (FSS), and not an employer as before. In order for the manual to be appointed, the Insured Company's employee does not need to submit additional references or other documents, just a sheet of disability (sick leave).
How is hospital calculated?
The legal document for calculation is Art. 7 FZ №255 - on the basis of it will be determined by the amount of allowance for temporary disability. Hospital is calculated on the basis of the average wages Over the past 2 years (in 2019, the average salary for 2017 and 2018 is taken), as well as insurance experience worker. During the first three days of the disease, the employee will be paid at the expense of the Employer Employer, starting from the fourth day to the end of the disease, the allowance is paid at the expense of fund budget funds social insurance RF (Art. 3 FZ №255).
The insurance experience of the employee will directly influence the amount of disability benefits:
- Up to 5 years, the amount of benefits will be 60% of the average earnings.
- From 5 to 8 years - the amount equals 80% of the average earnings.
- From 8 years and more - the amount will be 100% of the average earnings.
How to calculate the average wage worker for hospital?
Let us turn to Article 14 of the Federal Law No. 235, which defines the procedure and principle of calculating the average wage. The indicator is calculated based on the average earnings of the employee in two previous calendar years before the year, when there was a disability on illness or injury. The time comes in the calculation when a citizen has worked at the previous employer-insured or combined work into several organizations at the same time.
The amount of average earnings is calculated from all types of payments and remuneration, which are carried out in favor of the employee and to which were accrued insurance contributions In FSS. The relevant deductions are established by the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Federal Fund Mandatory medical insurance, Social Insurance Fund of the Russian Federation.
In the case when the employee did not work and the wages did not receive or it was lower, then on the day of his illness, the size of the average earnings is taken equal to the dimension on this date. In the case when the annual income is above the limit value from which contributions to the FSS occurs, then in this case middle earnings will be calculated based on the following values: in 2016, the limit value was 718,000 rubles, in 2017 this figure was 755,000 rubles, in 2018 limit value To accrual insurance premiums in FSS is 815,000 rubles, in 2019 will be 865,000 rubles. (It will not be applied, so will be calculated for the years 2017 and 2018).
When the employee works under part-time conditions (part-time or incomplete week), then the size of the average wage will be calculated in proportion to the spent working time.
Example of calculating hospital for minimum
When it is impossible to calculate the exact amount of human average earnings for 2 years, the rate is used. minimum size wages (minimum wage), which is indexed annually and according to Art. 1 of the Federal Law of December 14, 2015 N 376-FZ is 11280 rubles. For 2019. Calculation of hospital software is used when:
- The employee does not have the necessary work experience (there are no entries in labor bookor experience is too small for calculation);
- The employee at the date of the work of working capacity is less than six months (record day learning The university does not go to the bill);
- The employee has no earnings on the day of receiving a sick leave, or its size below the minimum wage.
If an employee works on Polish, then half of the size of the minimum wage is taken into account.
Payment medium salary Machined by the formula:
Minimum earnings \u003d Mrot × 24: 730, where
- Mrots - taking into account all district coefficients and regional allowances at the date of issuance of hospital;
- 24 - the number of months in the estimated period (two years);
- 730 - the number of days in the estimated period (if a leap year, then 731).
According to this formula, the minimum amount of average income in one day in 2019 will be equal: 11280 × 24: 730 \u003d 370.85 rubles.
Example of calculation: The size of the employee's earnings in 4 months of 2016 with the full working day is 19300 rubles, for 2017 - 60100 rubles., For 8 months of 2018 - 39,000 rubles. Hospital sheet decorated 14.09.2018, the duration of finding the hospital is 14 calendar days (two weeks), the overall work experience of the employee is 7 years.
We will calculate the size of a disability benefit: In September 2018, the employee worked not a full-time month, so we do not take into account September 2018.
Middle income per day \u003d (19300 + 60100 + 39000): 730 \u003d 162,19 руб.
Thus, it turned out that the average amount of revenue for one working day of the employee over the past two years of work (since September 2016 to September 2018) is less than the minimum earnings on the minimum wage, so when calculating the hospital we must use the actual income, but the minimum daily daily Income size 311,97 rub.
As a result, the amount of payments on the hospital for the minimum wage for 14 calendar days of disability will be 311.97 x 14 \u003d 4367.58 rubles.
How is hospitalized due to child's disease?
Separately, it is worth considering how it is paid by the hospital in connection with the child's illness - in this case, the payment of benefits for temporary disability to care for a pretty child depends on a number of circumstances, including the age of the child, the nature of the disease or disability, as well as Treatment.
Conditions of treatment
- Outpatient treatment of the child - for the first 10 days of treatment, payments are also calculated, as in the disease directly an employee, that is, the calculation of the hospital takes the duration and size of the average earnings. But for all days after 10 days of care for a pretty child, only 50% of the average earnings will be accrued to the outpatient treatment;
- Inpatient treatment of a child - in the case when the child is treated inpatient, the amount of payments for the child care depends only on the employee's insurance experience.
Age of the child
- Children under 7 years old. If treatment occurs during a clinic, then there is an outpatient, and if the parent stays with it in a hospital, the allowance will be charged over the entire period. But the length of payment is no more than 60 calendar days a year.
- Children from 7 to 15 years. If at this age parents treat a child in an outpatient basis or together with him are in a medical institution, then temporary disability allowance will be paid for each case of the disease. But this is no more than 45 calendar days a year (meaning calendar) - this period includes all cases of child care.
There is a list specified in the Order of the Ministry of Health and Social Development of the Russian Federation No. 84 N, according to which, if the child's disease is included in this list, the parent will be charged and paid a manual for no more than 90 days in the calendar year. This legal document It is called "On Approval of the List of Child's Diseases under 7 years of age, in the event of which the payment of temporary disability benefits for the child's care is carried out by no more than 90 calendar days a year in all cases of the care of this child due to these diseases" .
Terms of severe illness, or disability
The amount of benefits will depend on the nature of the child's disease, which has not yet been eighteen years old:
- When the child is HIV-infected, and the parent together with him is in a medical facility, where he is provided with the necessary assistance in stationary conditions, then the allowance will be paid over the entire period;
- In cases of serious illness of the child or during the post-specific complication, the payment of benefit benefits will be accrued and paid to the parent who is with a child in the hospital for the entire treatment period both in the hospital and outpatient treatment. In the group of these diseases there are malignant neoplasms (cancer tumors), among which the neoplasms of the malignant nature of the hematopoietic, lymphoid and related tissues.
- If a child who has not achieved adulthood is a disabled, then in the case of his illness and treatment of outpatient or in hospital conditions, the parent will receive a benefit on temporary disability for the entire treatment period. But there is set time For such a payment - it is 120 days a year.
Can the grandmother go to the hospital in connection with the sickness of grandchildren?
Any Insured Real Worker, whether Dad, Mom, grandfather or grandmother has the right to receive a manual on a hospital leaf for child carewho fell ill or hit the hospital. On the official FSS website you will find explanations on this issue, where it is said that the right to care for the child is available in all those above.
To obtain a payment and for its purpose, a relative of the sick child necessarily represents the employer of a disability leaflet, which is issued on the established order of the Ministry of Health of Russia from 29.06.2011 N 624n sample. The amount of benefits for a grandmother or grandfather caring for sick grandchildren will influence factors similar to those established for parents of a diseased child. Submit any additional documents and references, except for the sick leave, not required.
How long is the workplace of the employee on the hospital persist?
By law, the employer does not have the right to dismiss the employee, only on the basis of the fact that it is on the hospital. Moreover, the labor legislation of the Russian Federation guarantees other rights of workers, for example: the transfer of the part of vacation to the hospital, the extension of the vacation at the time of staying on the hospital.
Long-term finding an employee on a hospital cannot be a reason for dismissal ( "Labor Code of the Russian Federation" dated December 30, 2001 N 197-FZ (ed. From 05.02.2018 Article 81. Termination of the employment contract on the initiative of the employer"There is no dismissal of an employee at the initiative of the employer / except in the case of liquidation of the organization or termination of activities individual entrepreneur/ during its temporary disability and during the stay on vacation), but the fact of temporary disability should be in obligatory Affirm sheet of disability, in accordance with the Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n "On approval of the procedure for issuing disability leaves".
According to the order of the Ministry of Health and Social Development No. 624n "On approval of the procedure for issuing disability sheets" of a disability sheet based on the decision of the Medical Commission (VC), an employee may be issued to the moment of complete disability, but for a period of no more than 10 months.
There are a number of specific cases (injuries, states after reconstructive operations, tuberculosis), when a sheet of disability can be issued for up to 12 months (with the frequency of extension of the hospital by decision of the VC at less often than 15 calendar days).
Nevertheless, in the case when the employee was on a hospital for a long time, before the four-month period expires, it is sent to the medical and social expertise (ITU), after the passage of which the relevant conclusion will be issued. The employer on the basis of the conclusion of ITU has the right to decide, about the dismissal of the employee, or transfer it to another position corresponding to his health.
According to a medical conclusion, an employee who is sick for a long time can be translated for some time to another position that suits him for health. When the translation to another job is required for a period exceeding 4 months, or for an unlimited period, and the employee refuses such a translation, then on the basis of paragraph 8 of Part 1 of Art. 77 TK RF, the employment contract will be terminated. There are cases when the employer does not have in the state of positions that the employee would be approached by the state of health - the employment contract is also terminated. But there is an important "but" - without the medical opinion of ITU, which recommends that the transfer to another job, dismiss the employee, the employer has no right.
How is the work paid if it is performed on the hospital?
If the employee decided at his discretion to break the regime prescribed doctor and go to work, then the size of the hospital is automatically reduced.
In such a situation, the amount of temporary disability benefits will be accrued and paid in a size not exceeding the minimum wage, according to Article 8 (grounds for reducing the amount of allowance for temporary disability) of the Federal Law N 255-FZ.
What threatens the provision of "fake" hospital?
On the Internet, you can find a lot of ads for the sale of "linden" sheets of disability, and it is often necessary to buy a fake sick leave in separate, not clean on hand, medical institutions. Some citizens, not even thinking about the consequences, buy fake disability sheets, and several days, "additives" or spent in the form of a "rest on the sofa of the house", thanks to the fictitious hospital lest, they can threaten the employee with serious consequences, such as:
- Dismissal from work.
- Judicial claim from the employer about reimbursement of causal damage.
- With the initiation of a criminal case.
According to paragraph 3 of Article 327 of the Criminal Code of the Russian Federation, the use of obviously substrate documents entails a punishment in the form:
- a fine up to 80,000 rubles. or in the amount of wages or other income convicted for a period of up to six months;
- or mandatory work for up to four hundred eighty hours;
- or correctional work for up to two years;
- either arrest for up to six months.
It is worthwhile that if the employee provides a fake sick leave, and does not go to his workplace, His act is calculated as the absence of a disrespectful reason, in other words, it is driving. As you know, drove is good base For termination labor relationship Between the employee and the employer, that is, the trash is simply fired.
If a sheet of disability is forged, then the receipt of manuals on the hospital automatically becomes illegal, and on the basis of this, the employee can already be attracted to criminal liability under part 3 of Art. 327 of the Criminal Code of Russia.
Responsibility for fake hospital sheets of disability is also carried by medical staff, medical institutionwho issued a lime leaf, as well as the non-refined medical institution itself can lose a state license.
A document certifying an employee disease is a temporary disability. It is on the basis of such a sheet that an accountant must assign a corresponding allowance. How to do it - in the article.
Check the timeliness of the hospital worker
You can only pay for a sheet of disability, which is provided by an employee before the expiration of six months from the date of restoration of disability. This is stated in part 1 of Article 12 of the Federal Law of the Russian Federation of December 29, 2006 No. 255-FZ (hereinafter - Law No. 255-FZ).
Determine the estimated period
The estimated period for the calculation of temporary disability benefits - two calendar years preceding the year of the employee (part 1 of article 14 of Law No. 255-FZ). That is, in the case of his illness in 2016, the settlement period will be the period from January 1, 2014 to December 31, 2015.
Note: estimated period (One or two years) can be replaced. But only if within one year or two years, the employee was preceding:
- on pregnancy and childbirth;
- on child care leave.
The main condition for this is such a replacement should lead to an increase in the amount of the benefit.
At the same time, it is possible to take into account only those periods that directly precede the onset of the insured event. For example, if a woman was on pregnancy and childbirth in 2014-2015, 2014 and (or) 2015 can be replaced only for 2012 and (or) 2013. Such a conclusion follows from the explanations of the Ministry of Labor of Russia (a letter of August 3, 2015 No. 17-1 / OUC-1105).
In the database to calculate the manual, include certain amounts
When calculating temporary disability benefits, all amounts to which the employee in the settlement period were credited to the FSS of Russia (part 2 of Article 14 of Law No. 255-FZ). I note that holidays - among them.
Payments accrued by former employers are also included in the calculation. But only on the basis of a certificate of earnings in the form approved by the Order of the Ministry of Internal Affairs of Russia of April 30, 2013 No. 182n (Part 5 of Art. 13 of Law No. 255-FZ). The employee has the right instead of the original such a certificate to provide its certified copy (part 7.1 of Art. 13 of Law No. 255-FZ).
Consider the maximum and minimum benefits
The maximum amount of payments for calculating the hospital is the maximum amount from which an accountant can calculate the manual. It is determined separately for each year of the estimated period and should not exceed limit base To accrual contributions to the FSS of Russia in the respective year (Part 3.2 of Art. 14 of Law No. 255-FZ).
So, for 2014, the marginal size of earnings is 624,000 rubles, and for 2015 - 670,000 rubles. The total maximum amount of payments taken into account when calculating the hospital will be 1,294,000 rubles. (624,000 + 670,000).
But the minimum amount of payments is determined from the minimum wage (minimum wage) mounted on the start date of disability. It is equal to 24-fold minimum wage.
Calculate the average daytime earnings by the formula
Formula for calculating average daytime earnings:
SDZ \u003d zp: 730, where
ZP - payments taken into account when calculating temporary disability benefits, 730 - the number of days for the two calendar years preceding the year of the disease.
Base - Part 3 of Article 14 of Law No. 255-FZ.
It means maximum size Employee benefits for temporary disability per day will be 1772.60 rubles. (1,294,000 rubles: 730).
Consider the insurance experience of the employee (2 UR.)
Insurance experience is determined on an employee's illness day in full years and months (paragraph 7 and 21 of the Rules approved by the Order of the Ministry of Health and Social Development of Russia of February 6, 2007 No. 91). When it counts, stick to the following order.
1. Separately identify:
- the number of full calendar years included in the experience;
- the number of full calendar months (from the 1st to the last number) not included in full calendar years;
- the remaining number of days that are not incoming in full years or months.
2. Translate days into months at the rate of 30 days in one month. The remaining number of days (less than 30) is discarded. But if the calendar month or year, the employee fully worked completely, to share the number of days spent for 30 days or, respectively, 12 months no need (letter of the FSS of Russia of October 30, 2012 No. 15-03-09 / 12-3065P).
3. Translate months a year, including those that are translated from days. Excellen at the rate of 12 months a year.
4. Calculate the total number of years, taking into account those translated from months, and the remaining number of months.
As for the amount of benefits in percentage of average earnings, it is defined by part 1 of Article 7 of Law No. 255-FZ and is:
- 60 percent - with insurance experience under five;
- 80 percent - with insurance experience from five to eight years;
- 100 percent - with insurance experience eight years and more.
If the insurance experience of the employee is less than six months, the manual is paid in the amount not exceeding the minimum end per full calendar month (part 6 of Article 7 of Law No. 255-FZ).
I note that the allowance for temporary disability, which occurred as a result of an accident at work is paid in the amount of 100 percent of the average earnings of the affected employee. Moreover, for the entire period of disability before its recovery or establishing a rack of professional working capacity (Article 9 of the Federal Law of July 24, 1998 No. 125-FZ). Consequently, the amount of benefits in this case does not depend on the duration of the injury experience. But
for the full calendar month, it cannot exceed the four-time maximum size of the monthly insurance payment established by the Law on the budget of the FSS of Russia. For 2016, such a limit will be 68,270 rubles (paragraph 2 of Part 1 of Art. 6 of the Federal Law of December 1, 2014 No. 386-FZ). So, in 2016, the amount of disability benefits in connection with the professional injury for the full calendar month should not exceed 273,080 rubles. (68 270 rubles. X 4).
Check not disturbed by the employee hospital mode
If the sheet has a mark about the mode violation, the size of temporary disability benefits should be reduced. The grounds for this are listed in part 1 of Article 8 of Law No. 255-FZ. These include:
- violation former employee without good reason during the regime disease prescribed by the attending physician;
- non-appearance of a former employee without valid reasons for a designated term for a medical examination;
- disease or injury that occurred due to alcoholic, narcotic or toxic intoxication or action associated with such intoxication.
So in the line of "marks about the violation of the regime" of the hospital sheet indicate the following codes:
- 23 - non-compliance with the prescribed regime, self-consuming care from the hospital, departure for treatment to another administrative area without the permission of the attending physician;
- 24 - untimely turnout on the reception to the doctor;
- 25 - access to work without discharge;
- 26 - rejection of the direction to the institution of medical and social expertise;
- 27 - untimely turnout in the establishment of medical and social expertise;
- 28 - other disorders.
At the same time, a date of the hospital regime must be standing next to the code near the code and the signature of the attending physician.
Pay for temporary disability to pay in a size not exceeding the full calendar month of the minimum wage. And in areas and localities in which district wage coefficients are used, which does not exceed the minimum wage, taking into account these coefficients. Moreover, it is necessary to do this from the day when the employee was allowed a violation of the hospital regime.
If the grounds for lowering the amount of allowance for temporary disability have become a disease or injury that occurred due to alcoholic, narcotic, toxic intoxication or actions related to it, the amount of benefits decreases for the entire period of incapacity for the individual. Such rules are spelled out in part 2 of Article 8 of Law No. 255-FZ.
Determine the period for which the allowance is paid
Restrictions on the maximum duration of the period for which temporary disability allowance is paid only for two categories of workers.
1.infid. Such employees per case of disease (injury) allowance can be appointed no more than four months. At the same time, the number of hospital sheets that the worker received on this occasion of the disease (injuries), values \u200b\u200bdoes not have. Exception - Tuberculosis disease. Since in this case, temporary disability allowance is paid:
- either before the day of disability;
- either before the day of revising the group of disability due to tuberculosis.
But for all cases of disease (injuries) during the calendar year, the allowance may be appointed no more than five months (part 3 of Art. 6 of Law No. 255-FZ).
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.
- For calculation, earnings are taken in 2 previous years. The average day earnings for calculating temporary disability benefits is determined by dividing the amount of accrued earnings for the estimated period by 730. Details of the calculation can be found in the Decree of the Government of the Russian Federation.
- In the Distoluction Field, the default coefficient is set 1. If the employer is in the area in which district coefficients are used, the coefficient applied is indicated. If the coefficients do not apply, the calculation formula uses coefficient 1.
- In the field of experience, the number of full years of labor experience is indicated (the experience of all employers is considered). For example, an employee's experience of 4 years 9 months, an experience of 4 years is indicated for the calculation. The dependence of the amount of the benefit from the experience is indicated in Article 7 of the Federal Law of 29.06.2006.
- If an employee's experience is less than 6 months, then the experience is indicated 0 and the calculation of the manual is made on the basis of the size of the minimum wage.
- When calculating the manual for industrial injury, the size of earnings taken to calculate is not limited. However, there is a maximum size: a full calendar month allowance cannot exceed the four-time maximum amount of monthly insurance payment ,.
- When calculating the care allowance for a sick child, the first 10 days of the hospital are calculated taking into account the experience of the employee, the remaining days are paid in the amount of 50%, regardless of the experience.
- The allowance was paid to the employee, only if disability occurred within 30 days from the date of dismissal.
- Calculation of benefits for persons living in areas Far North and who concluded an employment contract before January 1, 2007, produced in the amount of 100%, regardless of the experience (Article 17 the federal law dated December 29, 2006.
The payment of the hospital list in 2017 is made at the calculation of the previous two years. The amount of payments will depend on the experience and salary of the employee.
The calculation is made on the basis of a sheet of disability not only by the worker himself, but also his children and close relatives.
Sick leave
Hospital sheet - a document giving the right to receive benefits due to temporary disability. It is issued both during illness and pregnancy, as well as in some other cases.
The payment of the hospital sheet in 2016 is partially produced by the employer and FSS. This document is obliged to provide no later than 6 months after its discharge (according to the Federal FZ of the Russian Federation No. 235 of Article 12, part 1).
The employer (accountant) fills only the lower part in the bulletin.
The bulletin is paid in such insured cases:
- for the disease of the employee himself;
- , relative, family member;
- in medical testimony for prosthetics (for example, disabled person, or groups);
- finding the employee's quarantine, his children under 7 years old, as well as incapacitated relatives;
- needs to undergo additional sanatorium treatment.
The employer is obliged to pay insurance premiums to the FSS, thereby automatically insuring his employee.
Important: For the disease of the employee himself, payment for the first 3 days is due to the employer (according toFZ №255 of Article 3, p. 2/1 ), the rest of the day pays the FSS.
For the disease of a child or a relative, an employee will pay sick-sss for the entire period of the disease (according to).
The benefits for disability to care for a child on outpatient treatment are calculated (according to the Federal Law No. 255 of Article. 7 p. 3):
- the first 10 days are paid on the basis of the average earnings;
- after 11 days, 50% of the media is calculated. salary.
Disability during accidents or professional diseases FSS is paid, as well as in conventional diseases (according to FZ No. 125 of 09/25/2015).
There is no fixed bet, the amount of payment affects the insurance experience (according to the Federal Law No. 235 of Article 7) and the size of the salary.
Payment
Algorithm calculating disability benefits:
- Calculated for the previous two years;
- average salary per day;
- Daily allowance is calculated;
- The final level of benefits is determined;
- Removed (the percentage of which is 13%).
In 2016, there were changes, for the calculation of the average wage for the estimated period, two previous years should be taken.
The maximum size of daily average payments is set: it is 1772, 60 copies on calculation (624 + 670): 730 days.
The minimum amount of daily payments for 2016 is calculated from (6 204 rubles) x 24 months: 730 days \u003d 203, 97 kopecks.
If the insurance (work experience) is less than half a year, a sheet of disability is paid by no more than 1 minimum wage or 6,204 rubles per month.
After calculating the bulletin, the amount of the amount should be kept NFFL.
Example of calculus
The employee works at the enterprise since October 2013.
- For calculating we take the billing period - the previous 2 years, that is, 2014 and 2015.
- Worker took hospital for 10 days in February 2016. Experience - 7 years (80% of the average earnings are paid).
- In 2014, the income was 490 thousand rubles, and in 2015 - 500 thousand rubles.
- We calculate the average day income (490 + 500): 730 days multiplied by 80% \u003d 1084, 93 kopecks.
- The size of the manual - 1,084.93 x 10 days \u003d 10,849 rubles 31 kopecks.
- We subtract the personal income tax from this amount: 10 849, 31 x 13% \u003d 1 410, 41 kopecks.
- To pay benefits 10 849,30 - 1 410,41 \u003d 9,438 rubles. 90 cop. 9 438,4: 10 \u003d 943, 84 per day.
From this amount:
- 3 days is paid at the expense of the employer 943.84 x 3 \u003d 2831 rubles 52 kopecks.
- 7 days due to the FSS 943.84 x 7 \u003d 6 606 rubles 88 kopecks.
