In accordance with Articles 343 and 375 of the Federal Law, the certificate of incapacity for work is charged and paid in a new way from January 1, 2011. The calculation period for the calculation of benefits has changed. According to the changes, 24 months should be taken for the billing period, not 12. Average daily earnings are calculated by dividing the amounts earned by the number of calendar days.
It is necessary
- - calculator;
- - work book for calculating the total length of service;
- - a list of salary accruals for 24 months.
Instructions
Step 1
To calculate the allowance for the temporary disability certificate, calculate the base average daily earnings of the insured employee for 24 months. If a person works at your company for less than 24 months, he is obliged to present certificates of income from all employers for the time of work for the billing period. If the certificates are not presented, then you can make a calculation based on the amounts actually earned, divided by the days actually worked. If you have less than 6 months of experience, always calculate the benefits for the certificate of incapacity for work, based on the average daily minimum wage.
Step 2
In all cases, only charge the benefit on the amount on which the 13% tax has been withheld. One-time payments, material assistance, sick leave payment are not included in the total calculation amount.
Step 3
Add up all your 24 months earnings. Divide the resulting figure by 730 - this is the number of calendar days in the billing period. The result will be the base average daily amount for the further accrual of benefits for the certificate of incapacity for work. The total length of service for accrual remained the same. If the insured employee has worked for more than 8 years, accrue 100% of the average daily earnings for all days of illness, from 5 to 8 years, accrue 80%, up to 5 years - 50%.
Step 4
If the employee's work experience is more than 6 months, but less than 24 months, or no income statements for the specified calculation period have been submitted, accrue disability certificate benefits, adding up all the amounts actually earned. Divide the result by the number of calendar days that the employee actually worked. Next, make a calculation depending on the length of service, calculated for all available entries in the work book.
Step 5
Make the same calculation of the allowance for a woman who presented a certificate of incapacity for work for pregnancy and childbirth. At the same time, there is no need to take into account the employee's experience in this case, since the maternity allowance is paid based on 100% of the average daily earnings, multiplied by the number of days indicated on the sick leave.
Step 6
If a woman has less than 6 months of work experience, then make the accruals based on the amount of the minimum wage.
