The calculation and payments for sick leave are the same for all employers, regardless of the taxation system they apply. The first three days of sick leave are paid at the expense of the employer, and the rest are paid by the Social Insurance Fund of the Russian Federation.
Necessary
- - correctly filled out sick leave;
- - data on the employee's wages for the last 24 months;
Instructions
Step 1
If there is no doubt about the authenticity of the document, you can start calculating the required payments. These payments depend on the employee's insurance record, i.e. the period when the employer paid contributions to the FSS of the Russian Federation for him:
- up to 5 years of insurance experience - 60% of the average earnings;
- from 5 to 8 years old - 80% of the average earnings;
- from 8 years old - 100% of the average earnings.
Step 2
To calculate the average salary, the previous 24 months are taken, including vacation pay. The data are summed up and divided by the number of days - 730. If the work experience is less than two years, the daily salary is calculated according to the actually accrued. It is calculated by the formula:
(B * 24) / 730 = C *% of payments = T, where B is the monthly wage, C is the daily wage, T is one day on sick leave. Multiply the resulting figure by the number of calendar days indicated on the sick leave. That should be the payoff.
Step 3
In the event that the price of one day for a sick leave received during the calculation is lower than the minimum wage (in terms of one day), you are obliged to pay for the sick leave, based on the minimum wage established by the Legislation. It will be easier to clarify the figure in the local branch of the FSS of the Russian Federation, since in some constituent entities of the Federation a regional coefficient is added to it.
