According to labor law, the employer is obliged to pay compensation to the employee for temporary incapacity for work. The basis for calculating the payment is a certificate of incapacity for work, drawn up in a medical institution and certified by the head physician. The amount of compensation is established by federal law.
It is necessary
- - time sheet;
- - payroll;
- - a certificate of incapacity for work.
Instructions
Step 1
Check the correctness of the sick leave. All records 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-list of the employee's position and his data.
Step 2
Calculate your compensation before paying. To do this, you need to calculate the average daily earnings.
Step 3
First, define the billing period. According to federal laws, it is equal to the last two years of work (Government Decree No. 375-FZ dated June 15, 2007, as amended on March 1, 2011). If the employee has worked in the organization for less than 24 months, then the period of work from the first working day is taken into account. Average wages should be calculated based on the period worked.
Step 4
Determine the amount of payments that are taken into account when calculating compensation. As a rule, this includes the amounts for which insurance premiums are charged.
Step 5
Calculate your average daily earnings. To do this, divide the received amount of payments by 730 days.
Step 6
Determine the percentage of your insurance experience. To do this, add up the entire length of service of the employee. If it is 5 years or less, then the percentage of average earnings will be 60; from 5 to 8 - 80 percent; from 8 and above - 100 percent.
Step 7
Calculate the amount of the benefit. To do this, multiply the average daily earnings by the percentage of the employee's insurance experience. Next, multiply the number of days of disability by the amount of the average daily benefit.
Step 8
Please note that according to federal law, the employer must pay for the first three days of incapacity for work, the rest - by the social insurance authorities.
Step 9
In the accounting records, reflect these operations as follows: D20 (23, 26 or 44) K70 - compensation has been calculated on the certificate of incapacity for work at the expense of the employer; D69 K70 - sick leave payment has been charged at the expense of the FSS.
