According to the new law, which came into force on January 1, 2011, the calculation of sick leave and its payment is made according to the new rules. So, the average earnings are taken for 24 months, and not for 12, as it was before. Moreover, it is always necessary to divide it by the number of calendar days in 24 months, regardless of how many days a person actually worked. The employer pays from his own funds for the first 3 days of sick leave, previously this value was equal to two. On the reverse side of the certificate of incapacity for work, reliable information about the employee's salary for the 24 months preceding the onset of incapacity for work must be entered.
Instructions
Step 1
The changes did not affect seniority. As before, with an experience of 8 years and more, 100% of the average earnings are paid, from 5 to 8 years - 80%, up to 5 years - 60%. The seniority is considered common for all entries in the work book.
Step 2
To calculate the average earnings, you must take all the amounts for 24 months for which insurance premiums were charged. Paid funds for social benefits are not taken into account in the total average earnings. It is always necessary to divide by 730. The resulting number will be taken to calculate the temporary disability benefit, taking into account the total length of service.
Step 3
If an employee has not worked at your enterprise for 24 months, then he must submit certificates in the form of 2-NDFL from all employers for whom he worked during this period. Upon dismissal, each employer is obliged to issue such a certificate.
Step 4
For employees who do not have 2 years of experience, you need to make the calculation based on the actual experience and actual earnings. If the amount is lower than the average, according to the minimum wage, then payment is made not less than the average daily minimum wage.
Step 5
The maximum allowable value for calculating benefits has been increased to 465 thousand in one year, that is, in 24 months it can be considered as dividing 930 thousand by 730.
Step 6
Sick leave payments can be obtained from all employers from whose companies the insurance premiums are transferred and for which the employee works.
Step 7
A certificate of incapacity for work is paid after submitting the data to the accounting department, during the payment of the next salary. A delay in paying for sick leave is regarded as a delay in salary and is punished with the same penalties.
