A sick leave issued by a medical institution with a mark about a violation of the regime is paid based on the minimum wage (Article No. 8 of Federal Law No. 255, government decree "On the calculation of benefits for temporary disability"). The minimum wage from June 1, 20011 is 4611 rubles.
It is necessary
- - sick leave;
- - calculator;
- - the program "1C salary and personnel".
If your employee presented a sick leave and it contains a mark about a violation of the regime, then calculate before the violation according to the general rules. To do this, add up all the amounts earned for the 24 months from which you withheld income tax, divide by 730. Multiply the resulting figure by the number of days of incapacity for work of the employee before the violation. Next, make an accrual depending on the length of service. With more than 8 years of experience, accrue 100%, from 5 to 8 years - 80%, up to 5 years - 60%.
From the day of the violation of the regime, make a calculation based on the minimum wage. To do this, multiply 4611 rubles by 24, divide by 730. Multiply the resulting number by the number of days of temporary incapacity for work of the employee from the moment of the violation until the closing of the sick leave. Next, make an accrual depending on the length of service in the specified way. Add up the results before and after the violation. The resulting number will be payment for the entire time of incapacity for work.
If an employee has less than 6 months of experience, then regardless of whether he violated the regime or not, calculate based on the minimum wage.
Violations of the regime include going to a medical institution in drug or alcohol intoxication, untimely visits to a doctor, non-compliance with the regime of a medical institution, non-compliance with the recommended treatment regimen. But the accountant is not obliged to delve into the reason for issuing a certificate of incapacity for work in violation, but must make a calculation in accordance with the current legislation and present the sick leave to the social insurance fund.