The situations in which we are faced with the question of how to calculate the sick leave: the need to plan a budget for forced long-term disability, the accountant's leave, and finally - you are the very accountant who has to calculate the amount of sick leave payments.
To begin with, we briefly denote the formula: the amount of payments is equal to the average daily earnings (1) multiplied by the percentage of payments (2) and the number of "disabled" days (3). Let's dwell on the first 2 "terms" in more detail.
It is necessary
- - calculator;
- - data on seniority at the last job;
- - data on insurance experience.
Speaking about the calculation of the benefit, since the beginning of 2011, the average daily earnings are calculated as follows: the amount of accruals for 2 years (excluding taxes) is divided by 730 (i.e. 365 days a year, multiplied by 2), taking into account the fact that the annual earnings are limited the sum of 415,000. Thus, the maximum "divisible" for 730 will be 830,000. If the work experience is less than 2 years, the amount of payments for the period worked at this workplace will be divided by 730. The conclusion is simple: the above article 14, paragraph 3,255 of the Federal Law will have a beneficial effect on those whose experience exceeds 2 years, and, on the contrary, on those whose experience is not long.
The percentage of payment depends on the insurance experience and can be: 100% with an experience of 8 years, 80% - from 5 to 8 years, or 60% of the salary with less than 5 years of experience.
Do not forget that the law is a delicate and dynamic matter, and therefore one should be interested in updates on the topic in a timely manner and be attentive to all details and nuances. The legislative framework in this area is Article 183 of the Labor Code of the Russian Federation and federal laws.