According to article 282 of the Labor Code of the Russian Federation, a part-time employee is an employee who works under an employment contract and performs permanent duties in his free time from his main job. Part-time employment can be internal, within your enterprise, and external, when an employee performs work for another employer. In case of illness, the calculation of a sick leave depends on who needs to pay benefits - an internal or external part-time worker.
Necessary
- - sick leave;
- - income statement;
- - certificate of non-receipt of benefits at another enterprise.
Instructions
Step 1
If your internal part-time worker falls ill, then you have the right to make a calculation based on the total amount of earnings. To do this, add up all the wages received for the main position, add all the amounts earned for combining professions. Consider all earnings in the 24 months from which you withheld 13% income tax. Divide the resulting figure by 730. You can make such a calculation only if the length of service in both main employment and part-time employment is at least 24 months.
Step 2
If the length of service is less, then calculate from actual earnings divided by actually worked calendar days. In all cases, this will be the base daily average amount for subsequent calculations.
Step 3
Next, make the calculation based on the total length of service of the employee indicated for all entries in the work book. If the work experience is more than 8 years, then pay 100% of the average earnings, with work experience from 5 to 8 years - 80%, up to 5 years - 60%. If you are calculating prenatal and postnatal benefits, then calculate based on 100% of the average daily earnings. If the calculations show that earnings are less than the minimum wage, pay based on the minimum wage.
Step 4
If you have an external part-time worker, he must submit a sick leave for the main place of work for calculation (Article 255 of the Federal Law). You must issue a part-time certificate of income and a certificate stating that he did not receive benefits from you and did not show sick leave for payment. The certificate of non-receipt of the allowance does not have a unified form, so you can write it in any format, but be sure to put the head's signature and official seal. Fill in the income statement in accordance with the generally accepted form 2-NDFL.
Step 5
That is, the very accrual of sick leave for a part-time worker is no different from the generally accepted rules. The only difference is the presentation of a certificate of non-receipt of benefits, since a certificate of income of the 2-NDFL form is also applied if the employee wants to receive a calculation of the benefit in 24 months, and has worked for you much less. In this case, he is obliged to present a certificate from all employers with whom he worked over the past two years.
