How to charge the hospital leaf per year. How to calculate the hospital sheet (example calculation)

Indexing coefficient of a one-time benefit at the birth of a child, for registration in early deadlines pregnancy minimum size The child care benefits have not been approved to one and a half years. These benefits separately index the government no earlier than February. Up to this point, it is necessary to use the benefits established in 2015. Pregnancy and childbirth allowance, hospital is not indexed. It is necessary to consider them on the basis of the average earnings for 2014 and 2015. Look more in this article.

FSS benefits can be divided into two parts:

1. Baby (related to pregnancy, childbirth, birth and child care)

2. Hospital (due to employee disease)

In the article, let's talk about all these allowances. And pay attention to our table - it gives the size of the benefits to indexing from February 1, 2016 and to indexation.

FSS manual sizes with indexation in 2016 Table

Accrual of the sick leave in 2018-2019 - an example of calculating payments by a sheet of disability is given in our material. Consider from which variables depends on disability allowance and what wiring should be an accountant to reflect sick leave worker. We will also tell about the nuances of the calculation of benefits on visual examples.

By what rules are the accruals on the hospital sheet - 2018-2019

Calculation and accrual of temporary disability benefits in 2018-2019 are held according to the following algorithm:

Stage 1. Accountant Calculates the average daily payment for the work of a painful employee - for this, it defines the estimated period and the overall earnings of the employee for the estimated period.

The estimated period for sick leave - 2 calendar years preceding the year of the employee's disease.

Example 1.

Accountant Ignatiev came to work at Stigma LLC in April 2003. This is her first place of work. Ignatiev was on the hospital from 01.07.2018 to July 10, 2018, then the billing period - 2016-2017. (But if Ignatiev in 2016 or 2017 was on maternity leave or cared for the baby and did not have income, then in accordance with the letter of the Ministry of Labor of the Russian Federation of 03.08.2015 №171 / OOB-1105 accountant will take the accountant for the estimated period by appointment from the employees preceding the estimated period Years, that is, 2014-2015, but not later).

No matter how many days in the years of the current period, its duration is always 730 days. Vacations and the days of the disease cannot be excluded (Article 14 of the Law "On Compulsory Social Insurance ..." dated December 29, 2006 No. 255-ФЗ).

Earnings for the billing period are salary, premiums and other payments from the employer to which contributions were charged in the Socration. Public benefits and compensation from the employer are not included in this amount.

The average daily earnings (SDZ) accountant will find a division of earnings for the estimated period for 730 days.

Example 1 (continued)

Ignatiev earned in 2017 683 455 rubles, in 2016 - 657 320 rubles.

SDZ Ignatiev: (657 320 + 683 455) / 730 \u003d 1 836, 68 rub.

Stage 2. The resulting SDP amount Accountant must compare with a maximum and minimum size. The maximum SDP size is considered in accordance with the sums of limits of contributions to the FSS in previous (calculated) 2 years, in 2018 it is equal to 2 017,81 RUB. ((755,000 + 718,000) / 730 days). In 2019, the period will change, which should be taken into account for 2017-2018. In 2018, the limit value on social complisions is 865,000 rubles. Therefore, the maximum SDZ will be equal to 2 219.18 rubles. ((755,000 + 865,000) / 730 days).

The minimum SDZ is equal to:

Mrots on the opening date of the hospital leaf × 24 months / 730 days.

In the second half of 2018, Mrometa is equal to 11 163 rubles, therefore, the minimum SDZ - 367.01 rubles. From January 2019, Mrots will increase to 11,280 rubles. That is, the minimum SDZ will be 370.85 rubles. (11 280 × 24 months / 730 days).

Thus, the employer cannot take to calculate hospital amount SDZ more 2 017,81 rub. and less than 367.01 rubles. In 2018, and more than 2,129,18 rubles. and less than 370.85 rubles. In 2019.

If the earnings of the employee is above the maximum, then the allowance is paid on the basis of the maximum SDP.

Example 1 (continued)

Since SDZ Ignatyeva is equal to 1 836.68 rubles. And this is less than the maximum SDZ of 2018 (1,901,37 rubles), then the hospital should be considered based on the SDZ in the amount of 1,836.68 rubles, calculated according to the actual income of Ignatyeva.

If less than the minimum calculated accountant is less than the minimum, then the accountant takes for calculating the benefits of earnings per day in the amount of 367.01 rubles. - For a worker full-time.

NOTE! If the sick work is working part-time, and its SDZ is less or equal to minimal, then the minimum SDZ is subject to a decrease in proportion to the length of working time. That is, for an employee by 0.5 rates with average earnings per day less than 367.01 rubles. You will need to compare the actual earnings per day with earnings, calculated on the basis of the amount in 367.01 / 2 \u003d 183,51 rubles. This rule does not apply to employees whose SDZ is higher than the minimum: even if the employee works on a quarter bet, then it middle earnings For the day, we do not need to divide on 4 (paragraph 16 of the Government Decisions of the Russian Federation of July 15, 2007 No. 375).

Stage 3. Accountant must determine common experience worker for his whole labor activitySince only over 8 years worker has the right to get 100% of the average daily payment for labor. If an employee's experience from 5 to 8 years old, then 80% of the average daily earnings will be paid, if less than 5 years (but for more than six months) - 60%. Employee with work experience less than 6 months Hospital consider based on the Mrometa (Article 7 of Law No. 255-FZ).

Read more about calculating the experience to calculate hospital sheets Read .

Example 1 (continued)

Since the overall work experience Ignatyeva - 15 years 2 months (from April 2003 to June 2018 inclusive), then it will receive 100% of the average earnings per day.

NOTE! For those who have injured or carelessness in the workplace, earnings for the calculation should be taken in full amount and pay a allowance in one hundred percent amount, regardless of the experience (Article 9 of the Law "On Compulsory Social Insurance against Accidents and Professional Diseases" 07/24/1998 No. 125-FZ).

Stage 4. An accountant multiplies the resulting SDZ amount for the number of diseases of the disease. A sheet of disability of a painful employee pays FSS, but only from the fourth day of the disease. The first 3 days should pay the employer.

But if a relative is sick and an employee is cautious after him, then the rules for payment of such a hospital leaf. Read about them in the material "Payment of hospital care for the patient relative" .

Where to get a certificate for the accrual of the hospital list

If the worker has worked for several years before the disease, then the information about how much he earned, there are in accounting. In the event that an employee worked for less than two years, earnings for the accrual of hospital you will take from a certificate of the amount wages In the form of the order of the Ministry of Agriculture of 30.04.2013 No. 182n issued by the employee at the previous place of work. Such a document should issue every employer when dismissing an employee. The certificate contains data about the person itself, its earnings for the last two calendar years and the number of days of disability. Such a document may request from you and the part-time - to obtain temporary disability benefits at the main place of work.

What are the postings on the accrual of the hospital sheet

The accrual of the hospital sheet accountant will reflect in the account as follows:

Dt 20 (and other accounts accounting accounts - depending on how the subdivision runs the patient) CT 70 - the hospital for the first 3 days of the employee's disease is accrued;

Dt 69 (according to the subaccount of calculations with the social) CT 70 - is accrued sick leave at the expense of the FSS.

On the day of payment, the accountant will make such wiring:

Dt 70 kt 68 (sub-accounting of income tax calculations) - income tax with hospital tax;

Dt 70 CT 50 (if from the cash register) or 51 (from the current account) - the benefit of the employee is paid.

NOTE! For firms in the regions participating in the pilot project of the FSS NDFL, it is necessary to keep only with the benefits for the first 3 days of disability (Decree of the Government of the Russian Federation of 21.04.2011 No. 294).

Example 1 (continued)

Size of the benefit of Ignatyeva in 10 days of illness: 1 836.68 × 10 \u003d 18 366.80 rubles. Per deducting NDFL Ignatiev will receive 15 978.80 rubles.

The accountant will make the following wiring:

DT 20 CT 70 in the amount of 5,510,04 rubles. - accrued hospital at the expense of the employer;

Dt 69 CT 70 in the amount of 12 856.76 rubles. - Hospital is accrued due to the FSS;

On the day of payments to employees:

Dt 70 kt 68 in the amount of 2 388.00 rubles. - Holded personal income tax with the amounts of benefits;

Dt 70 kt 50 in the amount of 15 978.80 rubles. - on RKO issued a manual for temporary disability to Ignatyeva.

NOTE! In accordance with paragraph 6 of Art. 226 Tax Code Income tax with temporary disability benefits in 2018 should be listed in the budget no later than the last number of the month in which the allowance was paid.

Calculation of hospital in 2018: calculation examples

Let us show more about how to make the calculation and the accrual of the sick leave in 2018.

Example 2.

From 01.07.2018 to 05.07.2018 Govorunov's cleaner was on the hospital. In LLC "Barter" 07/06/2018 she brought a disability sheet - the accountant has 10 calendar days to charge the allowance. Govorunov works on 0.5 bets, she also worked the previous 2 years, was not on the decret. Work experience Govorovoy - 12 years. Established period - 2016-2017

Govorunov settled in January 2017 at Barter LLC, before that she worked at IP Kuznetsova I. F. Her earnings for 2017 - 68 505 rubles. Earnings for 2016 Accountant will take an accountant from the certificate of the amount of wages, which was given by Govorovoy IP Kuznetsov at the dismissal - 65 732 rubles. At the moment, Govorunov works only in Barter LLC. The average daily earnings govorovoy:

(68 505 + 65 732) / 730 \u003d 183,89 rub.

It is less than the minimum SDP size in the second half of 2018 (367,01 rub.). But, as Govorunov works on the Polish, then for her the average daily earnings need to be compared from 0.5 minimum \u003d 183,51 rubles. Since the actual SDP employee is more minimal, we take to calculate the actual earnings:

183,89 × 5 days of illness \u003d 919,45 rub., Of which the employer will pay 551.67 rubles. (for the first 3 days of the disease), and 367.78 rubles. - Social.

Example 3 (calculation of disease benefits when changing years)

Engineer Maeseenko fell ill 07.07.2018, hospitalized to her 10.07.2018. Majseenko's work experience - 3 years and 7 months. It works part-time in 2 organizations: in LLC "Mostzt" it works by 0.5 rates since 2013, and A. P. IP Stolyarov, she settled in December 2017, also at 0.5 bets.

Maleseenko decided to receive a manual in LLC "Mostzat". Since in 2016-2017. She was first in maternity leaveAnd then cared for a child, then she wrote a statement with a request to replace her years to calculate. In this case, the billing period is 2014-2015. In 2014, Mysyseenko LLC earned 246,350 rubles, in 2015 - 275 034 rubles.

Ip Stolyarova A. P. Malesenko will take a certificate that the allowance for temporary disability was not charged and was not paid. SDZ Maceyenko Accountant will take only one place of work - LLC "Mostzat", since IP Stolyarova A. P. Malesenko in 2014-2015. did not work:

(246 350 + 275 034) / 730 \u003d 714, 22 rubles.

This amount is placed in the boundaries between the upper ((624,000 + 670,000) / 730 \u003d 1 772.60 rubles.) And the bottom (367,01 × 0.5 \u003d 183,51 rub.) SPZ size. Since Maxyseenko's experience is less than 5 years, it has the right only to 60% of the SDZ:

714, 22 × 60% \u003d 428, 53 rubles.

Majseenko Hospital: 428, 53 rub. × 10 days of illness \u003d 4 285, 35 rubles. For the first 3 days, expenses will suffer the policyholder - 1,285,59 rubles., Sociality will pay 2 999.76 rubles. Less than income tax Mayseenko will receive 3728.35 rubles.

NOTE! If you replace the employee years to calculate the manual, that is mandatory conditions. First, the employee must write a replacement application. And the second, calculated with the replacement of annual sickness should be greater than calculated in the usual manner, otherwise the employer pays the manual based on the standard settlement period.

RESULTS

The accrual of hospital in 2018 did not undergo significant changes: the accountant needs, as before, to know the employee's SDZ, the experience, the number of days of illness. However, there are nuances in paying a hospital sheet to an employee who has been injured in manufacturing or a woman who has recently been on the decree.

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

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

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

• determine the average earnings for the estimated period
• calculate Mid Day Earnings
• calculate day benefit size
• set payment benefits

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

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

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

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

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

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

Basic provisions

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

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

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

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

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

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

Means to pay for hospital

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

• the first three days - due to the profit of the enterprise;
• the rest of the period is subject to compensation from the Fund social insurance RF.

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

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

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

Calculator calculating hospital

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

The overall procedure for calculating the hospital Next:

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

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

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

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

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

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

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

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

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

The procedure for calculating the average earnings

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

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

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

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

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

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

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

Existing restrictions when paying for hospital

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

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

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

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

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

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

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

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

Term of payment of the sheet of temporary disability

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

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

Changes in legislation in 2019

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

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

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

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

Who pays the hospital list in 2019

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

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

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

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

How paid a hospital list in 2019

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

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

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

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

How the hospital worker has been paid recently accepted

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

The timing of the hospital list in 2019

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

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

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

How the hospital list is paid in 2019

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

If you have already figured out the theoretical part of how the hospital list is calculated in 2016, then it's time to go to practice. So, consider how to calculate the hospital in 2016 on the example.

Calculation of the sick leave in 2016: condition

Worker Ivanov O.N. Painted from 2 to 10 February 2016. At its last place of work, Ivanov has been working at Kaleidoscope LLC from August 19, 2013. Earlier in the period from April 4, 2010 to July 29, 2013, he worked at Mirage LLC, as evidenced by entries in labor book Ivanova. There are no other periods to accrual in 2016 for the accrual of the hospital sheet in 2016, there was no worker.

Summer earnings Ivanova ON For 2014 amounted to 588,000 rubles., For 2015 - 694,000 rubles.

Calculation of the sick leave in 2016: decision

1) The calculation of the hospital in 2016 is made on the basis of data on earnings 2014-2015, since they constitute the estimated period.

2) Limit base According to contributions to the FSS in 2014, it was 624,000 rubles, in 2015 - 670000 rubles.

As you can see, 588,000 rubles. Less limit at 624,000 rubles, but 694,000 rubles. exceeds the base of 670000 rubles.

4) We define the average daily earnings of the employee.

1258000 rub. / 730 days \u003d 1723.29 rub.

Transfer full months in the years: 19 months is 1 year and 7 months.

We translate into months the number of days not included in full years and months. 70 days are 2 full months (and 10 days in the remainder, which are discarded). Next, it is necessary to add all the full years and months.

As a result, the experience for the hospital sheet will be 5 years and 9 months (4 years + 1 year + 7 months + 2 months). With this experience, the patient's payment is made on the basis of 80% of the average employee earnings.

6) We consider the amount of day benefits:

1723.29 rub. x 80% \u003d 1378,63 rub.

The worker sick for 9 calendar days (February 2-10). We define the amount of allowance for temporary disability during this period:

1378,63 rubles. x 9 days \u003d 12407.67 rub.