In 2011, there was a government reform related to the accrual of sick leave and benefits to employees of various organizations. The changes affected the sickness calculation system itself. Now the calculation takes a longer period of work than before. How, in connection with the new standards, is it necessary to draw up a certificate of incapacity for work?
Necessary
- - form of a certificate of incapacity for work;
- - calculator.
Instructions
Step 1
Begin filling out the back of the sheet with the Salary Details table. In this table, in the "Settlement period" column, it is necessary to indicate the last year in one line, and the year before last in the other. The number of days in the calculation period no longer needs to be counted individually, the number 730 is always indicated, that is, two calendar years.
Step 2
In the "Amount of earnings" section, you, as before, must indicate all payments received by the employee for both calendar years - salary, bonuses and other payments. At the same time, if an employee earned an amount in a year that is larger than the one with which social deductions are made, you must indicate 415 thousand rubles in the column.
Step 3
There is no need to fill in the “Tariff rate” section, since now this indicator is not taken into account when calculating the sick leave.
Step 4
The section "Average earnings per day" should be calculated based on the division of the amount of earnings by the number of calendar days in two years. At the same time, it is not specifically taken into account that a person could not work for some time during these years. In this case, based on the calculations, his sick leave payments will be less.
Step 5
Complete the Benefit Claims table. If the employee's monthly salary is less than the minimum wage, the allowance is calculated based on it. In this case, the size of the minimum wage established by the state is taken, multiplied by the number of months in the billing period (24), then divided by the number of calendar days in the period (730) and multiplied by 60% - it is this percentage of the daily wage that a person receives per day sick leave. Thus, you will receive benefits for one day of incapacity for work. Multiplying it by the total number of sick days, you will get the total amount of sick leave payments. If the employee's salary is more than the minimum, the benefit is calculated according to a similar scheme. The total earnings for two years are divided by 730 and multiplied by 60%.
Step 6
Enter the information you received on the amount of the benefit in the appropriate columns of the table "Benefit due".
