Additional leave for medical workers per year. Additional leave for medical workers list

Calculation and payment of benefits for temporary disability are carried out in accordance with the Federal Law of December 29, 2006 No. 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”.

• Tax Code (TC RF 2013) Parts 1-2
• On insurance premiums in the Pension Fund of the Russian Federation, FSS and FFOMS 2013 - 212-FZ dated July 24, 2009
• ON ACCOUNTING 2013 - 402-FZ dated 06-12-2011
• On compulsory social insurance in case of temporary disability and in connection with motherhood 2013 - 255-FZ of December 29, 2006

According to par.

Calculation of sick leave

If the employee worked at other enterprises at the required time, he must provide information in writing from there on the accrued wages, certified by the seal and signature of the employer. The average value of one-day earnings is calculated by a simple arithmetic operation: the final actual calculated amount for two years is divided by the number of calendar days of this period, that is, by 730.

General rules for paying sick leave in 2018

In other cases, if a child or a close relative is sick, it is completely at the expense of the FSS.

In the article we will tell you how the sick leave is paid in 2018. We will consider the main nuances of the calculation. In the event of an injury at work, regardless of the length of service, sick leave is paid at a rate of 100%.

In all regions of our country, organizations will pay benefits for electronic sick leave, thanks to a successfully completed experiment - a pilot project in some republics of Russia, however, at the request of an employee, he can provide a bulletin on paper.

Postings for the calculation of temporary disability benefits

The formation of postings should take place in a timely manner, since the payment of sick leave benefits cannot exceed the established deadlines. According to the requirements of Law No. 255 FZ as amended on 01/01/2018.

the calculation of the sick leave is made within 10 days after receiving it from the employee, payment is assigned on the next day of the transfer of wages. The current legislation establishes that the expenses incurred for temporary disability are compensated by the state through the Social Insurance Fund.

In the event of an illness of an employee, he is paid a temporary disability allowance (art.

183 of the Labor Code of the Russian Federation). At the same time, the first 3 days of illness are paid at the expense of the employer, and from the 4th day - at the expense of the FSS (p. 1 hour 2 tbsp. 3 of the Federal Law of December 29, 2006 No. 255-FZ). For settlements with employees on labor payments, account 70 “Settlements with personnel for wages” is provided in accounting.

We reflect in the accounting accrual of sick leave

As for the amounts that relate to the period starting from the 4th day, they are paid by the institution, but at the expense of the fund (the amounts are credited towards the payment of insurance premiums; if there are insufficient funds to pay the benefit, including if the costs of its payment exceed the amount accrued insurance premiums, the institution applies for reimbursement of funds to the fund). Next, we will consider accounting records (in accordance with the Instructions for the Application of the Chart of Accounts for Accounting of Budgetary Institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No.

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Step - 1 Check the correctness of the sick leave.

All entries must be written clearly and accurately, there must be a clear imprint of the seal of the medical institution. If the certificate of incapacity for work was issued by a private doctor, then the license number must be indicated next to his signature. Check the correctness of the indication in the sick leave of the position of the employee and his data.

Step − 3 First, define the billing period.

What are the sick leave entries?

This does not apply to sick leave for pregnancy and childbirth (M&R), which is paid at the expense of social insurance in full. Sick leave postings at the expense of the employer depend on which expense account the wages of the sick employee are credited to.

In fact, the operation for accruing benefits at the expense of the enterprise is no different from accruing its usual salary: Postings for accruing sick leave at the expense of social insurance depend on whether the disease was associated with an industrial injury or not.

The procedure for reflecting the accrual of sick leave

The procedure for reflecting sick leave accruals and reimbursement of FSS expenses in accounting depends on the type of institution.

The excess of expenses on compulsory social insurance over assessed contributions does not change the order of reflection in accounting.

In short: Sick leave benefits are paid by the employer and reduce the amount of contributions payable to the FSS. In case of excess, they are reimbursed to the employer within 10 days. But the amount may not be accepted for offset if the sick leave was calculated incorrectly or paid in violation of the law.

in detail

Organizations and individual entrepreneurs with employees are required to transfer social insurance contributions and pay temporary disability benefits. How to calculate sick leave without errors so that the FSS reimburses the amount in full? In case of refusal, it will be impossible to recover it from the employee.

Sick leave payments are financed from two sources:

• for illness and injury of an employee - the first 3 days at the expense of the employer, the next days - from the FSS.

Periods of incapacity for work are fully covered by the Social Insurance Fund in the following cases:

• diseases of individual entrepreneurs who voluntarily pay contributions;
• caring for sick family members
• if necessary, prosthetics, aftercare after a hospital;
• reimbursement of additional payment in excess of that due for the insurance period: 100% payment for pregnancy and childbirth (M&R), disabled people, accounting for periods of military and civil service;
• in case of insufficiency of insurance premiums, due to which the allowance is paid.

The amounts accrued to employees are reflected in the reporting of 4 FSS, due to which there is a decrease in mandatory payments payable.

Calculation procedure, example

The benefit is calculated from the worker's insurance period and earnings for the two years preceding the one in which payment is made. Length of service is periods of work under employment contracts for which contributions to the Social Insurance Fund were transferred. Military and civil service are taken into account, contract employment is not. Incomplete calendar years are summed up in the following order: every 30 days are converted into a month, 12 months into a year. Individual entrepreneurs make social insurance payments for themselves voluntarily. They are entitled to paid sick leave, provided that the previous year has been paid.

Depending on the length of service, periods of incapacity for work due to illness and in connection with an injury are paid as follows:

• 60% of average earnings - up to 5 years;
• 80% of average earnings - from 5 to 8 years;
• 100% average earnings - 8 or more.

If the injury or illness is related to production, then 100% is paid in any case. Sick leave received within 30 days after dismissal is calculated at a rate of 60%. The time of caring for a sick child at home - in the first 10 days, payment comes from the experience, the next - 50%. If the treatment was carried out in a hospital - full payment for the entire period. For those who have worked less than 6 months, the sick leave is calculated from the minimum wage, taking into account the district coefficient. The calculation formula is given below:

Average daily earnings

Two years is a long time, and in order to calculate the average daily earnings, sometimes you have to collect information from several jobs. The employee himself can submit a certificate, but you can clarify the amount of salary in the FIU. Such a request would not be superfluous if in doubt. The Social Insurance Fund has the right to check the calculation, and may refuse to reimburse the amount. This can lead to a banal mistake of an accountant from a previous job.

Remember! An erroneous benefit amount overpaid to an employee cannot be recovered from him, except in two cases:

• dishonesty of the recipient who provided false information;
• counting error - a technical failure in the operation of the software, documented; information input errors, ignorance of the law do not apply to them.

Average daily earnings (SDZ) is calculated by the formula:

The total salary for two years includes only payments from which payments were made to the Social Insurance Fund.

Until the current year, their size was limited to the maximum value, above which contributions were not paid:

• in 2013 - 568,000 rubles
• in 2014 - 624,000 rubles

Thus, the minimum daily wage is determined by the size of the minimum wage (5965 rubles in 2015), and is 196.11 rubles (5965 × 24/730).

Example

The procedure for calculating sick leave in 2015.

Insurance experience Kuznetsova S.A. - 10 years;

Salary - 60,000 rubles per month;

The sick leave period is 12 days.

SDZ = salary for two years: (2013-2014) / 730.

(568,000 + 624,000) / 730 = 1632.88 rubles

Amount payable: 1632.88 × 12 = 19,594.56 rubles

Including: 4898.64 - from the employer's funds; 14,695.92 - from the FSS.

The maximum amount of the average daily earnings in 2015 is 1632.88 rubles;

Payment period

Periods of unpaid leave, downtime, time off, administrative arrest are excluded from the days of payment. The benefit for pregnancy and childbirth is paid in the amount of 100% for 140 days, in complicated cases - 170 days. In case of illness while on parental leave, a woman has the right to choose which allowance she wants to receive. Restrictions depending on the basis and type of labor relations are summarized in Table 1.

To whom is sick leave paid?

• Russian citizens who are employed and have a VHI policy;
• foreign workers, if contributions were deducted from the salary for at least 6 months;
• individual entrepreneurs who voluntarily pay contributions to the FSS

Supporting documents for accounting

According to the rules for calculating sick leave in 2015, the Social Insurance Fund accepts the amount for offset only if supporting documents are available. The decision will be issued within 3 days. Therefore, the accountant must carefully check the correctness of filling out the disability certificate and salary certificates.

Particular attention should be paid to external part-timers. By law, if for 2 years and in the current year, a person worked for the same employers (in full or in part) - he has the right to receive payments for each place of work. If he prefers to apply to one employer, from the second one must submit salary certificates, as well as that the corresponding payments were not accrued.

In accounting, social insurance and security payments are reflected on account 69 (subaccount 69-1). It is credited for the amounts of payments to be transferred to the FSS, it is corresponded with account 70 (payroll expenses) and accounts that reflect payroll.

So the posting for accruing the amount of sick leave at the expense of the organization can be as follows:

• Dt: 20 (26.44) Cd 70
• Amount at the expense of the FSS: Dt 69 Kd 70
• Benefit payment: Dt 70 Cd 50, 51

Personal income tax is withheld from the benefits paid: Dt 70 Kt 68 (with the exception of payment for BiR).

More detailed information regarding the allocation of expenses to accounting accounts with examples is presented in the video.

Regulatory documents used to calculate disability benefits:

Pyotr Stolypin, 2015-12-09

Questions and answers on the topic

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In addition to wages, it is the responsibility of the employer to compensate employees for periods of incapacity for work. Sick leave and temporary disability benefits are recorded depending on the source of payment.

Formation of sick leave entries

Every employed citizen has the right to apply for paid sick days. To do this, you must provide a sick leave certificate issued by a medical institution at the place of work.

The employer needs to calculate the days of illness, accrue payments for the time the employee is absent due to disability and reflect the relevant entries in the accounting. The formation of postings should take place in a timely manner, since the payment of sick leave benefits cannot exceed the established deadlines. According to the requirements of Law No. 255 FZ, as amended on 01/01/2017, the sick leave is calculated within 10 days after receiving it from the employee, payment is assigned on the next day the salary is transferred.

The current legislation establishes that the expenses incurred for temporary disability are compensated by the state through the Social Insurance Fund. However, in some cases, the costs are entirely at the expense of the employer. We are talking about the first 3 days of illness of the employee himself.

Postings in the calculation of sheets for the onset of disability are identical to the records for payroll. The difference arises only when determining the source of payment:

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1. Dt 69 accounts are used when calculating benefits at the expense of the FSS;
2. When paying sick leave on their own, the employer allocates costs to accounts 20, 23, 25, 26, 44, depending on the type of activity of the organization and the employment of the employee.

Calculation of accruals for temporary disability

The accrual of benefits for the onset of disability has its own characteristics depending on the nature of the payments. Compensation for sick leave is carried out in the following cases:

1. Illness of the employee. At the same time, the employer attributes the accruals for the first 3 days of illness to his own expenses, the rest of the time is subject to compensation at the expense of the Social Insurance Fund.
2. When it comes to caring for sick relatives. The state pays for the entire period of incapacity for work. Sick leave is not payable if the relative's illness occurred during the employee's vacation.
3. Maternity leave. In these cases, the accrual is carried out entirely at the expense of the FSS. The same applies to other maternity benefits - childcare benefits, when registering for pregnancy in the early stages.

The payment of sick leaves of employees, as well as the accrued salary, is subject to taxation. Withholding personal income tax is carried out on the same grounds, taking into account the available tax deductions.

The exception is payments related to maternity leave. When calculating these benefits, personal income tax is not withheld.

Hospital payments of any nature are not subject to insurance premiums. Contributions to extra-budgetary funds and when paying various types of benefits are not charged.

Posting table for accrued sick leave

Postings for calculating sick leave, paying accrued amounts and withholding taxes from them differ little from the entries for calculating payroll.

Example. The employee has been ill since 12/01/2016. to 08.12.2016 and brought sick leave. According to the results of calculations, the amount of payment amounted to 1,230 rubles. for every day. There is no right to tax deductions.

Based on the above conditions, the following sick leave entries are formed in accounting:

In some regions, and in the future throughout the country, benefits are paid directly from the FSS. In such cases, employers in their accounting reflect only the amounts calculated at their own expense.

A sick leave certificate is a special document that not only confirms the good reason why the employee was absent from the workplace. Also, this document is the basis for the appointment and payment of sickness benefits. In the article we will tell you what operations to reflect the accrual of sick leave in accounting. We will give postings for public sector institutions. We have examined in detail the basic principles and the current procedure for calculating state benefits for temporary disability in a special material. Let's consider how sick leave is accrued for state employees, we will give postings with examples at the end of the article.

Current provisions

The procedure for reflecting state benefits for temporary disability for state employees is enshrined in clause 102 of Instruction No. 162n. So, to reflect payments in a budgetary institution, they use the accounting account 0 302 13 000. This is a passive account, therefore, an increase in payments is made out by a loan entry. And the decrease in the indicator is a debit turnover.

Account 0 302 13 000 corresponds to "tax" accounts. That is, with those that reflect the calculations of payments to the budget in favor of the insurance coverage of citizens. In most cases, this is 0 303 02 000 “VNiM Contributions”. However, in some situations, it can also be used. 0 303 06 000 Contributions for injuries. For example, if state benefits are paid out of funds from accidents and occupational diseases. The amounts of benefits paid at the expense of the FSS are attributed to CWR 119 or 129 (employees).

Please note that if the employee himself is ill, the employer must accrue benefits for the first three days of illness at his own expense. This amount should be attributed to KVR 266 from 01/01/2019. reflect the posting:

Dt. 0 401 20 211/ 0 109 XX 211 Kt 302 11 730

Typical accounting entries

If sick leave was brought to the accounting department, the postings can be as follows:

When transactions are reflected on the accounting account 0 201 00 000 (issuance from the cash desk, transfer from current accounts), a corresponding entry is made on off-balance accounts. sch. 17 - upon admission, c. 18 - upon disposal of funds (clauses 366-367 of Instruction No. 162n).

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Medical examination for working at a computer: mandatory or not

Even if an employee is busy working with a PC for at least 50% of the working time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace according to working conditions.

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Special regimes will not be fined for fiscal accumulators for 13 months

For organizations and individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII or PSN (with the exception of certain cases), there is a restriction on the permissible validity period of the fiscal drive key used by the cash register. So, they can only use fiscal accumulators for 36 months. But, as it turned out, while this rule does not actually work.

In the event of an employee's illness, he is paid temporary disability benefits (Article 183 of the Labor Code of the Russian Federation). In this case, the first 3 days of illness are paid at the expense of the employer, and from the 4th day - at the expense of the FSS (clause 1, part 2, article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

For settlements with employees on labor payments, account 70 is provided in accounting. This account is used, among other things, when recording transactions for the accrual of hospital benefits. And the compilation of entries in this case depends on whether the region in which the employer is located participates in the FSS pilot project or not (clause 2 of Decree of the Government of the Russian Federation of 04/21/2011 No. 294).

If the region in which the employer operates does not participate in the FSS pilot project, then the employer transfers the entire amount of benefits due to the employee on the basis of a disability certificate. In this case, the accrual and payment of sick leave are made out by the following entries:

Temporary disability benefit accrued at the expense of the employer (for the first 3 days of illness)

Debit account 20"Primary production" - Account credit 70"Settlements with personnel for wages"
If the sick employee is not employed in the main production, then the account corresponding to the employment of this employee is used (Debit of account 23 “Auxiliary production”, 25 “General production expenses”, 26 General expenses” or 44 “Sales expenses”)

Temporary disability benefit accrued at the expense of the FSS (for the remaining days of illness)

Debit account 69"Calculations for social insurance and security" - Account credit 70"Settlements with personnel for wages"

Debit account 70 Account credit 68"Calculations on taxes and fees"

Temporary disability benefit paid to an employee

Debit account 70"Settlements with personnel for wages" - Account credit 51"Settlement accounts" or Account credit 50 "Cashier"

If the employer is located in the region participating in the FSS pilot project, then this employer transfers to the employee only that part of the benefit that is paid at his expense (for the first three days of illness). The wiring in this situation will be as follows:

What are the sick leave entries?

Sick leave postings dependon many factors, for example, from what source the allowance is accrued, what type of activity the enterprise conducts, in what region it is located, etc. The article discusses possible options for reflecting the accrual, payment and reimbursement of sick leave in accounting.

Sick leave at the expense of the employer

According to sub. 1 p. 2 art. 3 of the Law "On Compulsory Social Insurance" dated December 29, 2006 No. 255-FZ, the first 3 days of disability are paid at the expense of the enterprise. This does not apply to sick leave for pregnancy and childbirth (M&R), which is paid at the expense of social insurance in full.

Sick leave at the expense of the employer depends on which expense account the sick employee's wages are credited to. In fact, the operation for accruing benefits at the expense of the enterprise does not differ from the accrual of its usual salary:

Dt 20, 23, 25, 26, 29, 44, 91 Kt 70.

Sick leave at the expense of the FSS

Sick leave postings at the expense of social insurance depend on whether the disease was associated with an industrial injury or not. Separate sub-accounts to account 69 are opened to reflect social insurance settlements in connection with disability or maternity and social insurance settlements from industrial injuries.

Starting from the fourth day of the sick leave, in case of ordinary diseases, the payment is made at the expense of social insurance funds. The accrual of this part of the allowance is reflected in the operation:

Dt of the corresponding sub-account to the account 69 Kt 70.

The same posting will accrue payment for the entire duration of maternity sick leave.

If the sick leave was issued in connection with an industrial injury (disability reason code - 04), then during the investigation and execution of the relevant documents, accrual is made in accordance with the norms of Art. 9 of the law "On compulsory social insurance against accidents and occupational diseases" dated July 24, 1998 No. 125-FZ. These norms provide for the payment of all days of disability at the expense of social insurance funds.

The accrual of sick leave in connection with an industrial injury is reflected in the posting:

Dt sub-account to account 69 for social accident insurance calculations Kt 70

Transactions for the transfer of sickness benefits: payment from the cash desk, from the current account

Before making a transfer on sick leave, it is necessary to withhold personal income tax from the total amount of the accrued allowance. This operation is reflected in the same way as when withholding tax from a regular salary:

ATTENTION! The B&R allowance is not subject to income tax (clause 1, article 217 of the Tax Code of the Russian Federation).

The allowance must be transferred along with the next salary. This is spelled out in paragraph 8 of Art. 13 of the law 255-FZ. Benefits are treated in the same way as payroll transactions:

• Dt 70 Kt 50 if paid in cash;
• Dt 70 Kt 51 upon payment from a current account.

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Reimbursement of sick leave by social insurance is made only to the current account of the enterprise, regardless of how the allowance was paid to the employee. Receiving benefits from social insurance will be reflected in the posting Dt 51 Kt 69. The corresponding subaccount will be used for the loan.

IMPORTANT! In the pilot project regions, the Social Insurance Fund transfers benefits directly to the employee's account, bypassing the employer. Consequently, insurers operating in these constituent entities of the Russian Federation record in accounting only that part of the benefit that is paid at their own expense, i.e. for the first 3 days of illness.

Which regions are participating in the FSS pilot project, see here.

Most postings for the accrual and payment of sick leave do not differ from salary. The accrual of a part of the benefit at the expense of social insurance funds is reflected in the corresponding sub-accounts of the 69th account. Employers participating in the pilot project do not display benefits from the FSS in accounting.

Sick leave postings

The employer pays the time of illness to all employees for whom Social Security contributions are paid. The basis for accrual is a sick leave from the attending physician, which the employee brings. From its own funds, the employer pays only the first three days of the disease, and the rest of the sick leave is paid by the FSS (clause 1, part 2, article 3 of the law of December 29, 2006 No. 255-FZ).

Usually, the employer accrues and pays the employee the entire amount of sick leave due to him, and then Social Insurance reimburses the employer for the difference between hospital payments and insurance premiums. But in many regions of Russia, a pilot project of the FSS is now operating, within the framework of which the Fund itself pays benefits to individuals directly, and the employer only has to accrue and pay sick leave for the first three days of illness.

What sick leave entries should an accountant make in 2016? We will consider two accounting options: if the region has not yet joined the FSS pilot project, and if the region is participating in it.

The employer's region does not participate in the FSS pilot project

If the region does not participate in the pilot project, then the employer must accrue and pay the employee the entire amount of benefits according to the sick leave. First, the average daily earnings of an employee are calculated. The employee's income for the previous two years is divided by 730.

Also, sick leave can be calculated based on the minimum wage. if the employee did not have earnings for the previous two years, if his work experience is less than six months, if the monthly salary is less than the minimum wage, and also if the doctor made a note on the disability certificate about the violation of the regime during illness. The amount of the minimum wage from July 1, 2016 is 7,500 rubles.

Then we calculate the work experience of the employee and multiply the average earnings by the appropriate percentage:

• 60% - with less than 5 years of experience,
• 80% - work experience 5-8 years,
• 100% - experience exceeds 8 years.

The result obtained is multiplied by the number of calendar days of illness according to the sick leave. At the same time, only the first 3 days of the illness are paid by the employer, and, starting from the fourth day and until the end of the sick leave, the costs are covered by the FSS.

If the amount of benefits paid exceeds the amount of accrued insurance premiums, the employer applies to the FSS with an application for reimbursement of expenses, attaching supporting documents. Upon completion of the desk audit, the Fund makes a decision on reimbursement to the employer of the costs incurred for the payment of benefits.

The employer's region participates in the FSS pilot project

In the event that the FSS pilot project in the region is already operating, the payment of sick leave to the employee will take place a little differently:

• The employee brings a sick leave to the employer and writes an application for the transfer of benefits to him indicating his bank details (form approved by order of the FSS dated September 17, 2012 No. 335).
• The employer, within 5 days, sends the employee's application and supporting documents to the FSS for the accrual of sick leave.
• The employer transfers to the employee only the allowance accrued from his own funds - for the first 3 days of illness.
• Having received documents from the employer, the FSS must within 10 days decide on the payment of the rest of the hospital benefit and transfer the money to the employee’s bank account or send it by postal order.

Postings for accrual of sick leave in 2016

Compared to previous periods, 2016 did not bring any innovations in the calculation of disability benefits. Which ones to use when calculating hospital entries depends on whether the region participates in the FSS pilot project or not.

If the region is not involved in the project. sick leave entries will be as follows:

The debit account depends on the department to which the employee belongs.

Information about sick leave, postings

How to calculate temporary disability benefits
What kind of sick leave wiring do

The worker's incapacity for work lasted from 17 to 21 January 2011, which is confirmed by the submitted certificate of incapacity for work.
The employee was admitted to the organization on 03/01/2010, he had not previously worked anywhere.
The employee's salary is 20,000 rubles.
The organization operates on a five-day working week calendar.

In accordance with Part. 1, 2 Article. 183 of the Labor Code of the Russian Federation, employees who are insured are guaranteed social security in case of temporary disability in the form of temporary disability benefits.

Calculation and payment of benefits for temporary disability are carried out in accordance with the Federal Law of December 29, 2006 No. 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”.

Calculation of temporary disability benefits

The new rules for calculating social insurance benefits include the following changes:

• the billing period is now two years preceding the year of the occurrence of the insured event (in this case, disability) (clause 1, part 2, article 1.3, part 1, article 14 of Federal Law No. 255-FZ, subparagraphs “a”, paragraph 9 article 1 of Federal Law No. 343-FZ);
• the average earnings include payments in favor of the insured person, on which insurance premiums are accrued in accordance with the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial funds compulsory medical insurance” (previously, payments included in the base for calculating insurance premiums were taken into account) (clause 6, part 1, article 1.2, part 2, article 14 of Federal Law No. 255-FZ, subparagraphs “c”, paragraph 9 article 1 of Federal Law No. 343-FZ);
• the number of calendar days into which the average earnings are divided is 730 days. (until 2011, the division was made by the number of calendar days falling on the period for which wages are taken into account) (part 3 of article 14 of Federal Law No. 255-FZ, subparagraphs "d" of paragraph 9 of Article 1 of Federal Law No. 343-FZ, see also clause 5 of Letter No. 02-03-17/05-13765 of the FSS of the Russian Federation dated 12/14/2010).

1. Tax Code (TC RF 2013) Parts 1-2
2. On insurance premiums in the Pension Fund of the Russian Federation, FSS and FFOMS 2013 - 212-FZ dated July 24, 2009
3. On compulsory social insurance in case of temporary disability and in connection with motherhood 2013 - 255-FZ of December 29, 2006
4. ON ACCOUNTING 2013 - 402-FZ dated 06-12-2011

According to paragraph 1 of Art. 2 of Federal Law No. 343-FZ for the period up to 01/01/2010, the average earnings for calculating temporary disability benefits include all types of payments and other remuneration in favor of the insured person, on which insurance premiums are charged to the FSS of the Russian Federation in accordance with Federal Law No. 212- Federal Law, and do not exceed 415,000 rubles. - the maximum value of the base for calculating insurance premiums to the FSS of the Russian Federation, established in 2010.

Read also: How much you need to work out upon dismissal of your own free will

Thus, in this case, to calculate the benefit, only the employee's wages accrued to him for 10 months of 2010 are taken into account.
The average salary of an employee is 200,000 rubles. (20,000 rubles x 10 months).
The average daily wage of an employee is 273,97 rub. (200,000 rubles / 730 days).

Since the employee has less than five years of experience. then the amount of the daily allowance is determined as 60% average daily earnings (clause 3, part 1, article 7, part 4, article 14 of Federal Law No. 255-FZ).

In this case, the daily allowance is 164,38 rub. (273.97 rubles x 60%).

The amount of temporary disability benefits is determined by multiplying the daily allowance by the number of calendar days falling on the period of disability (part 5 of article 14 of Federal Law No. 255-FZ).

The benefit amount is 821,9 rub. ( 164,38 rub. x 5 days).

Since 2011, temporary disability benefits for first three days temporary disability is paid at the expense of the organization, and for the rest of the period starting from the fourth day of temporary disability - at the expense of the budget of the FSS of the Russian Federation (clause 1, part 2, article 3 of Federal Law No. 255-FZ).

Accounting. Hospital. Benefits for temporary disability.

The expenses of the organization for the payment of temporary disability benefits for the first three days of disability can be taken into account as part of the expenses for ordinary activities (clause 5 of the Accounting Regulation "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n ).

CHART OF ACCOUNTS 2014-2015. A detailed chart of accounts of the organization's accounting for 2014-2015 is given with descriptions of the correspondence between the accounts.

Based on the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, to summarize information on settlements with employees of the organization for remuneration (for all types of remuneration, bonuses, benefits and other payments ) account 70 “Settlements with personnel for wages” is intended. The benefit accrued at the expense of the organization’s funds is reflected in the debit of the production cost accounting account (for example, account 26 “General business expenses”) in correspondence with the credit of account 70. The accrual of maternity benefits at the expense of the FSS of the Russian Federation is reflected in the specified account in correspondence with the debit of account 69 “Calculations for social insurance and security”, sub-account 69-1 “Calculations for social insurance”.

Personal Income Tax (PIT)

The amount of temporary disability benefits is the income of the employee and is subject to personal income tax (clause 1, article 210, clause 1, article 217 of the Tax Code of the Russian Federation). The organization is a tax agent and is obliged to calculate the amount of personal income tax at a rate of 13%, withhold it when paying income to an employee and pay it to the budget (clause 1, article 224, clauses 1, 4, articles 226 of the Tax Code of the Russian Federation).

In this scheme, we proceed from the assumption that the employee does not have the right to receive the standard tax deductions provided for in paragraphs. 1, 2, 4 p. 1 art. 218 of the Tax Code of the Russian Federation. The employee is entitled to a standard tax deduction of 400 rubles. provided that the employee submits an appropriate application to the organization (clause 3 clause 1, clause 3 article 218 of the Tax Code of the Russian Federation).

Insurance premiums for mandatory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases are not charged on the amount of temporary disability benefits (clause 1 Part 1, Article 9 of Federal Law No. 212-FZ, Subclause 1, Clause 1, Article 20.2 of Federal Law No. 125-FZ dated July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”).

Corporate income tax

For the purposes of taxation of profits, the expenses of the organization for the payment of benefits for the first three days of the employee's incapacity for work are related to other expenses associated with production and (or) sales (clause 48.1 clause 1 article 264 of the Tax Code of the Russian Federation).

Temporary disability benefit paid minus personal income tax withheld
(821,9 — 55)

According to part 1.1 of Art. 14 of Federal Law No. 255-FZ, if the calculated average earnings for a full calendar month are lower than the minimum wage established by federal law on the day of the insured event, the average earnings on the basis of which the temporary disability benefit is calculated is taken equal to the minimum wage established by federal law on day of the insured event.

Federal Law No. 255-FZ does not define how exactly in this case to determine the average earnings per calendar month.

It should be noted that both in 2010 and 2011, when calculating temporary disability benefits, an organization should be guided by the Regulations on the specifics of the procedure for calculating temporary disability benefits, pregnancy and childbirth benefits, monthly childcare benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375. Currently, a draft decree of the Government of the Russian Federation on amending this Regulation is posted on the website of the Ministry of Health and Social Development of Russia. Paragraph 2 of clause 15 of the Regulations, taking into account these changes, provides that when calculating benefits based on the minimum wage established by federal law on the day of the insured event, the average daily wage is determined by dividing the minimum wage, increased by 24 times, by 730.

Thus, an organization can calculate the average daily earnings based on the average earnings of an employee in accordance with Part 3 of Art. 14 of Federal Law No. 255-FZ (by dividing by 730) and compare it with the average daily earnings calculated according to the above formula based on the minimum wage established on the date of the insured event (4330 rubles). Daily allowance is calculated based on the larger amount.

It is also possible to compare minimum wage with an average monthly income. Let's calculate the average monthly salary.

The average monthly salary is 8333.33 rubles. (200,000 rubles / 24 months), which exceeds the minimum wage (4330 rubles).

Therefore, the employee is calculated benefits based on his average earnings.

The allowance for temporary disability is calculated within 10 calendar days from the date of the insured person's application for its receipt with the necessary documents (sick leave), and the payment of the allowance is carried out by the employer on the next day after the award of the allowance, established for the payment of wages (part 1 of Art. 15 of Federal Law No. 255-FZ).

The standard deduction is provided in respect of all employee income accrued for the current month.

Note. standard deduction not applied since 2012.

Calculation of the HOSPITAL LEAF 2017 on the calculator

It is shown how to correctly calculate the sick leave 2017. as well as a detailed calculation on the hospital allowance calculator for temporary disability.

1. EXPLANATIONS and LAWS: Sick leave. Temporary Disability Allowance.
   Comprehensive information on the accrual and legislative basis of sick leave is given.
2. HOSPITAL LIST 2012. Fill example. Correctly fill out New Form Download
   On July 1, 2011, a new form of the sick leave form was introduced. Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n “On approval of the form of the sick leave form”. How to fill out a sick leave of a new sample, an example of filling out.

So, what regulates additional leave for health workers in 2019? Changes in the procedure for granting additional days of rest for this category of workers were accumulated in stages.

Medical workers provided for by the List approved by the Order of the Ministry of Health of the Russian Federation dated May 30, 2003 No. 225, and who are entitled to additional paid leave due to harmful working conditions for several reasons, are granted days off for one of the reasons specified in the document

According to Decree of the Government of the Russian Federation of 06.06.2013 No. 482, additional paid rest for work with harmful and (or) dangerous working conditions is established for medical workers involved in the provision of psychiatric care, directly involved in the provision of anti-TB care, diagnosing and treating HIV-infected people, and also to persons whose work is related to materials containing human immunodeficiency virus.

The list of medical workers involved in the provision of psychiatric care, directly involved in the provision of anti-tuberculosis care, diagnosing and treating HIV-infected people, as well as persons whose work is related to materials containing the human immunodeficiency virus, who are provided with annual additional paid leave for work with harmful and (or) dangerous working conditions

If a medical worker goes on vacation in accordance with the schedule, he does not have to write an application for leave. In other cases, the execution of such an application is a necessity.

Additional days can be taken both together with the main paid vacation, and separately from it. By agreement between the medical worker and the employer, the rest can be divided into parts. At the same time, at least one of the parts must be at least 14 calendar days

Application form for annual leave, including basic and additional

Application form for annual leave including additional