The article touches upon the topic of calculation and payment of sick leave, except for the case of "pregnancy and childbirth". The restrictions and features of calculating sick leave in the case of caring for a sick child or other family member are fixed in the 255-FZ (clause 5 of article 6 of the 255-FZ, clause 3 of article 7 of the 255-FZ).
In general, there were no fundamental changes in the calculation of sick leave in 2015.
Basic rules for calculating sick leave
When calculating sick leave in 2015, it is necessary to take into account earnings subject to insurance premiums to the FSS for the previous two calendar years - 2013 and 2014. For each of the billing years, earnings are taken into account in an amount not exceeding the maximum base for calculating insurance premiums in the FSS. For 2013, it cannot be higher than 568,000 rubles, for 2014 - higher than 624,000 rubles. The considered earnings for 2 years are divided by 730, the average earnings for 1 day are obtained.
For benefits in 2015, if 2013 and 2014 are taken into account, the maximum average daily earnings can be determined using the following formula:
(568,000 rubles + 624,000 rubles) / 730 days = 1632.88 rubles
If the employee was on maternity leave (or parental leave) in two calendar years or in one of the specified ones, then the corresponding calendar years, upon her application, may be replaced by the previous calendar years, provided that this leads to an increase in the amount benefits.
A mark on the violation of the regime on the sick leave affects the amount of the benefit: in this case, the benefit is paid from the date of the violation in an amount not exceeding the minimum wage for a full calendar month. In areas where a district coefficient is applied, the minimum wage is taken taking into account this coefficient.
Minimum Benefit
How to calculate benefits if there was no earnings for two years? What to do if the average salary of an employee is below the minimum wage? In this case, you should calculate the allowance from the minimum wage. From January 1, 2015, its amount is 5,965 rubles. per month.
Example:
Ivanova O.I. was ill from 10 to 21 March 2015. The insurance experience of the employee is 7 years. However, during the billing period for calculating benefits in 2013 and 2014, there is no earnings, since the woman did not work. She was not on maternity leave or parental leave, so there is no reason to change the years of the billing period.
In this case, the benefit will be calculated as follows:
5 965 rub. (Minimum wage) * 24 / 730 = 143,160 rubles. / 730 = 196 rubles. 10 kop. We received the amount of the average daily wage for benefits, calculated from the minimum wage.
Now we calculate the amount of the daily allowance:
80% from 196 rubles. 10 kop. is 156 rubles. 88 kop.
Daily allowance: 156 rubles. 88 kop. x 12 (calendar days of disability) = 1,882 rubles. 56 kop.
sick pay in 2015
If the employee himself falls ill, then sick leave is paid as follows:
- the first three days of illness the employer pays at his own expense (clause 1, clause 2, article 3 of the Federal Law No. 255-FZ),
- from the fourth day of temporary disability, sick leave is paid at the expense of the FSS.
Sick leave for caring for a sick family member, prosthetics or aftercare in sanatorium-resort institutions of the Russian Federation is fully paid for by the FSS.
Sometimes it happens that the sick leave is paid to employees who have already quit: those who fell ill within 1 month after the dismissal, and those who fell ill before the dismissal and presented the sick leave for payment after the termination of the employment contract with the employer. How to deal with payment in such cases?
Employee falls ill after being fired
According to Federal Law No. 255-FZ, if an illness or injury occurs within 30 calendar days after the termination of the employment contract, sick leave after dismissal is paid in the amount of 60% of average earnings. At the same time, the basis for terminating the employment contract when paying sick leave in this case does not matter. Sick leave is not paid in case of illness of the employee's family members.
The employee fell ill before the dismissal and presented the sick leave for payment after the dismissal
In this case, the payment of sick leave is implied according to the general rules.
Some non-standard cases for sick pay
For an employee working in one place, sick leave is calculated at this place, taking into account taxable payments for the previous two years at all places of work, but on the condition that the amount of accruals does not exceed the maximum amount of taxable amounts for each of the years taken into account in the calculation. What if an employee works in several places?
The employee works in several places, in the previous two calendar years he worked in the same place.
How to pay: at all places of work.
The employee works for several policyholders, and in the previous two calendar years he worked for other policyholders.
How to pay: according to article 13, clause 2.1 No. 255-FZ, all benefits are paid by the insured at one of the last jobs at the choice of the insured person.
The employee works for several policyholders, but in the previous two calendar years he worked for both these and other policyholders.
How to pay: according to article 12, clause 2.2 of 255-FZ, sick leave can be paid in two ways - 1) at one place of work, based on the average earnings for all insurers; 2) for all current policyholders, based on the average earnings at the current place.
Sick leave calculator
To calculate sick leave, you can use the free calculator from the Kontur.Accounting service. It complies with current legislation and allows you to calculate sick leave in 3 steps.
- Enter information from the sick leave.
- Enter earnings data for the previous two years to find out the average daily earnings.
- Get the final table for calculating the amount of sick leave. The amount of payment at the expense of the organization and at the expense of the Social Insurance Fund will be calculated automatically
Sick leave: rules for filling out by the employer
When accepting a sick leave, the employer must make sure that the doctor filled it out without errors and in accordance with all the rules. Otherwise, there is a risk that the FSS will refuse to reimburse the costs of paying benefits.
You should pay attention to a number of points: so that the sick leave is filled out in block capital letters, without errors, with a black gel, capillary or fountain pen or on a computer (using a ballpoint pen is not allowed), the information is entered starting from the first cell, without going beyond the boundaries of the corresponding cells.
If an error is found in the sick leave, the employee must be sent to a medical facility for a duplicate.
Basic rules for filling out a sick leave by an employer:
Place of work and name of organization
The name of the organization fits into the sick leave in accordance with the constituent documents in full or in abbreviated form. It is important that the entry does not go beyond 29 cells. If the title does not fit in this cell limit, it can be shortened. An individual entrepreneur in this column indicates his full name with spaces.
Work form
It should be checked whether the place of work for the employee is the main or part-time.
Registration number
The number that the organization received from the territorial body of the FSS of the Russian Federation during registration is entered. If necessary, these data can also be viewed on any report of form No. 4-FSS.
Enterprise subordination code
A five-digit code is indicated, implying the territorial body of the FSS to which the organization is attached.
TIN of the employee
If the sick leave for pregnancy and childbirth, then it is not filled out by the employer.
SNILS
The number of the employee's insurance certificate issued by the FIU is indicated.
Insurance experience and non-insurance periods
The number of full years and months of the work experience of the employee for which deductions were made to the FSS of the Russian Federation is entered. Non-insurance periods - the time of passage of military or other service.
Allowance due for the period
The day, month and year when the employee fell ill and the day, month and year when he recovered are indicated.
Average earnings for calculating benefits and average daily earnings
The employer must attach to the sick leave a sheet for calculating the amounts on the basis of which payments are formed. If payments are calculated according to the minimum wage, the number of days in the month in which the employee went on sick leave should be taken into account.
Benefit amount
Separately, the amounts paid by the company for the first 3 days of sick leave and the FSS of the Russian Federation for all other days are indicated.
Total accrued
The total amount of payments that the employee will receive in his hands is indicated.
Seal
It is placed in a specially designated place "Stamp of the employer". The print may protrude beyond the borders, but must not fall on the recordings.
Automatic accrual of sick leave using Kontur.Accounting
You can use the online service Kontur.Accounting. Calculations comply with the law, all restrictions are taken into account. Also in the service, you can calculate salaries, vacation pay and maternity pay, keep records of employees and dividends, submit reports to the Pension Fund of the Russian Federation, the FSS and the Federal Tax Service. The system is convenient, as it saves the accountant's time and warns against errors when preparing reports.
This year, sick leave is calculated according to the new rules. Let us analyze the formula for calculating sick leave in 2015, the size and procedure for paying sick leaves in 2015.
Rules sick leave calculation in 2015 are established in paragraph 1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ and paragraph 15.1 of the Regulation on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth and the monthly allowance for child care (approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375).
Formula for calculating sick leave in 2015
To calculate sick leave in 2015, the formula is used:
When calculating hospital benefits in 2015, you need to take earnings subject to insurance premiums to the FSS for 2013 and 2014. However, the amounts cannot exceed 568 thousand rubles for 2013 and 624 thousand rubles for 2014.
Thus, the maximum average daily earnings, on the basis of which sick leave is calculated in 2015, is 1632.88 rubles. [(568,000 rubles + 624,000 rubles) : 730 days].
Having calculated the actual average daily earnings, it must be compared with the minimum. The minimum is determined based on the minimum wage. From January 1, 2015, the minimum wage is 5965 rubles.
This means that the minimum amount of average daily earnings for calculating benefits is 196.11 rubles. (5965 rubles × 24 months: 730 days). Such a rule is spelled out in clause 15.3 of Regulation No. 375.
Comparing the actual average daily earnings and spending calculation of sick leave in 2015 at the minimum wage, you need to assign the maximum to the payment.
When calculating temporary disability benefits, it should be remembered that it depends on the employee's length of service (Article 7 of Law No. 255-FZ).
| Reason for disability | Worker experience | Benefit amount, % of average earnings | Base |
|---|---|---|---|
| own disease | 8 years or more | 100 | P. 1, Art. 7 Law No. 255-FZ |
| 5 to 8 years | 80 | ||
| up to 5 years* | |||
| Occupational disease or accident at work | Any | 100 | Art. 9 of Federal Law No. 125-FZ dated July 24, 1998 |
| Caring for a sick child (under 15 years of age) on an outpatient basis | Experience 8 years or more | 100 for the first 10 days and 50 for subsequent days of disability | Signed 1 p. 3 art. 7 Law No. 255-FZ |
| Experience from 5 to 8 years | 80 for the first 10 days and 50 for subsequent days of disability | ||
| Experience up to 5 years* | 60 for the first 10 days and 50 for subsequent days of disability | ||
| Caring for a sick child (under 15 years old) in a hospital and caring for an adult family member (including a child over 15 years old) on an outpatient basis | Experience 8 years or more | 100 | Signed 2 p. 3 art. 7 and paragraph 4 of Art. 7 Law No. 255-FZ |
| 5 to 8 years | 80 | ||
| Experience up to 5 years* | 60 |
* The amount of temporary disability benefits for employees who have worked less than six months is limited to the minimum wage per full calendar month (taking into account the regional coefficient, if applicable in the locality). This is spelled out in paragraph 6 of Article 7 of Law No. 255-FZ.
After calculating the temporary disability benefit, you need to withhold personal income tax from it, and pay the remaining amount to the employee. This is stated in paragraph 1 of Article 217 of the Tax Code of the Russian Federation.
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Payment of sick leaves in 2015
If an employee falls ill, sick pay in 2015 the fund is made starting from the fourth day of temporary disability, and the employer pays for the first three days of illness at his own expense (subparagraph 1, paragraph 2, article 3 of Law No. 255-FZ).
If the employee took sick leave to care for a sick family member, including a child, or carried out prosthetics, or completed treatment in sanatorium-resort institutions of the Russian Federation, then the FSS reimburses the allowance in full starting from the first day of temporary disability (clause 3, article 3 of the Law No. 255-FZ).
Example
The employee has been with the company since November 2012. In February 2015, she was ill for 10 calendar days, about which she submitted a sick leave to the accounting department. Let's calculate sick leave.
The insurance period is 7 years, so the benefit will be paid in the amount of 80% of the average earnings. The settlement period for calculating temporary disability benefits is from January 1, 2013 to December 31, 2014.
In 2014, the company accrued 480,000 rubles to the employee, and in 2013 - 400,000 rubles. These amounts did not exceed the limit values (568,000 rubles and 624,000 rubles, respectively). Thus, when calculating sick leave, actual earnings for 2013-2014 will be taken into account.
The average daily earnings of an employee will be 964.38 rubles. [(480,000 rubles + 400,000 rubles) : 730 days × 80%].
Thus, the company will accrue temporary disability benefits to the employee in the amount of 9643.8 rubles. (964.38 rubles × 10 days). Personal income tax in the amount of 1254 rubles was withheld from the entire amount of the allowance. (9643.8 rubles × 13%).The employee will receive 8389.8 rubles in her hands. (9643.8 rubles - 1254 rubles).
Benefit in the amount of 6750 rubles. (964.38 rubles × 7 days) is paid at the expense of the FSS, and 2893 rubles. (964.38 rubles × 3 days) is paid by the employer himself.
| Indicator | Indicator size |
|---|---|
| Calculation of average daily earnings | |
| Accrued income for the previous two calendar years, subject to insurance premiums (wages, bonuses, vacation pay, material assistance over 4,000 rubles, business trips, compensation for unused vacation, etc.) | Maximum 568,000 rubles. for 2013 and a maximum of 624,000 rubles. for 2014 |
| Billing period | 730 days |
| The percentage of average earnings in which the allowance is assigned | 100, 80 or 60% depending on seniority |
| Minimum daily wage | RUB 196.11 |
| The maximum amount of the average daily earnings | RUB 1632.88 |
| Accrual of hospital benefits 2015 | |
| Length of period of disability | Listed on sick leave |
| Payment of personal income tax | Personal income tax must be withheld when paying benefits |
Recall that in 2015 for temporarily staying foreigners it is necessary pay contributions to the FSS at a rate of 1.8% . Such citizens will be insured against temporary disability. Thus, temporarily staying foreigners will be able to receive benefits for temporary disability during illness. But for this, the employer must pay contributions to the Social Security Fund for them for at least six months. The new rules apply to all temporarily staying foreigners, except for highly qualified specialists.
Each accountant-calculator needs to follow changes in the legislation, since the correct calculation of the wages of employees of the organization depends on this. As for the calculation of social benefits, such as payment for sick leave, maternity leave or parental leave, starting from 2015, the procedure for its implementation has changed. I would like to talk about this in more detail in this article.
1. Increase the minimum wage.
The main change that needs to be addressed in the first place is the increase in the minimum wage (SMIC). In 2015, it will be 5,965 rubles, that is, in relation to the previous period, this figure has increased by 411 rubles. We know that the calculation of payments for sick leave or maternity leave directly depends on this indicator, that is, the amount of payments cannot be less than that calculated based on the minimum wage. Thus, if the average daily salary of an employee is less than 196.11 rubles, then the calculation should be made according to the "minimum wage".
This amount was received as follows: 5,965 rubles. * 24 months / 730 days = 196.11 rubles.
In addition, the sick leave payment for an employee whose work experience is less than 6 months should not exceed the payment for a fully worked calendar month based on the minimum wage.
For a better understanding of the issue, I will give a visual:
Employee Ivanov I.I. in January he stayed on sick leave for 6 days - from January 19 to 24. At the same time, his total experience is 11 years, and then he is entitled to a 100% allowance. At the same time, for the billing period in the previous 2 years, his earnings amounted, for example, to 152,700 rubles.
Then we calculate the average daily earnings based on his salary:
- RUB 152,700 / 730 days = 209.18 rubles, which is more than 196.11 rubles.
Accordingly, according to this amount, we consider the payment for temporary disability:
- RUB 209.18 * 6 days = 1,255.08 rubles.
If the earnings for two years are small, for example, 124,300 rubles, then the average daily earnings will be:
RUB 124,300 / 730 days = 170.27 rubles, which is less than the minimum wage, and we calculate the sick leave based on the minimum wage:
RUB 196.11 * 6 days = 1,176.66 rubles.
In the event that Ivanov I.I. has a total experience of less than 6 months, the calculation is as follows:
The maximum amount based on the minimum wage is 5,965 rubles. / 31 days * 6 days = 1,154.52 rubles
Then events can develop as follows:
1. Earnings for 2 years are insignificant or absent and the allowance is calculated from the minimum wage:
5 965 rub. * 24 months / 730 days * 6 days * 60% = RUB 705.99 - the amount does not exceed the maximum of 1,154.52 rubles, therefore, Ivanov I.I. will receive a payment of 705.99 rubles.
2. Earnings for 2 years are small, but exceed the minimum wage (for example, 145,800 rubles):
RUB 145,800 / 730 days * 6 days * 60% = RUB 719.01 - the amount does not exceed the maximum of 1,154.52 rubles, but more than that calculated from the minimum wage (705.99 rubles), therefore, Ivanov I.I. will receive a payment of 719.01 rubles.
3. Earnings for 2 years are large, for example, 284,000 rubles:
284 000 rub. / 730 days * 6 days * 60% = RUB 1,400.55 — the amount exceeds the maximum amount of 1 154, 52 RUB., therefore, Ivanov AND.AND. will receive a payment of 1,154.52 rubles. as the maximum possible amount in this case.
How to understand whether earnings for 2 years exceed the minimum wage or not? It is enough to compare it with this indicator:
5 965 rub. (minimum wage) * 24 months = 143 160, rub. - earnings for 2 years based on the minimum wage.
2. Applying a new billing period.
Starting from 2015, earnings for 2013 and 2014 must be taken into account to calculate benefits. There is a maximum possible amount of earnings, which is used to calculate:
- in 2013 - 568,000 rubles;
- in 2014 - 624,000 rubles.
If earnings this year exceed the limit, then to calculate the social payment, it is necessary to take the amounts that are set as limits.
It is also necessary to take into account that the total number of calendar days in these years is 730 days, therefore, this indicator should be used to calculate some benefits, for example, maternity payments or childcare benefits.
In addition, calculators should be aware that previously accrued benefits do not need to be recalculated due to a change in the billing period. This will only need to be done if the employee interrupts, for example, parental leave up to 1.5 years, and then takes it again. Then the payment should be calculated according to the new rules.
Also, about payments that should be recalculated, read in paragraph 3 of the article.
3. Increasing the amount of benefits.
According to the adopted legislative changes, some social benefits have been increased, namely:
- the minimum allowance for caring for the first child under 1.5 years old is 2,718.34 rubles;
- the minimum allowance for caring for a second and subsequent child up to 1.5 years old is 5,436.67 rubles;
- a one-time allowance for the birth of a child - 14,497.80 rubles;
- a one-time allowance for a woman registered in medical institutions in the early stages of pregnancy - 543.67 rubles.
It should be noted that if an employee receives a childcare allowance up to 1.5 years in the minimum amount under the legislation of 2014, then it must be recalculated according to the rules of 2015. At the same time, the employee is not required to write an application to the accounting department for the implementation of this procedure - the payer must independently identify this situation and increase the social benefit.
I hope that my article will be useful, and you will not be asked unnecessary questions during the check and fines will be issued by the regulatory authorities in the field of wages and employee benefits.
Certificate of incapacity for work
The basis for the appointment and payment of "sick leave" and benefits for pregnancy and childbirth is a certificate of incapacity for work. It is issued by a medical organization. This document, firstly, is financial and serves as the basis for the appointment and payment of benefits, and secondly, certifies the incapacity of the citizen, confirming the release from work (clause 17 of the letter of the FSS of the Russian Federation of October 28, 2011 No. 14-03-18 / 15 -12956).
The sheet must be filled out in strict accordance with the Procedure for issuing sick leave certificates (approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). In particular, the information in the sheet is entered in capital block letters, the entries should not go beyond the boundaries of the cells, and the print should not fall on the cells of the information field.
Often, medical organizations issue certificates of incapacity for work, which contain various shortcomings: from grammatical and punctuation errors to incorrect indication of information about the patient. Meanwhile, the benefit paid for an incorrectly completed sick leave is unlikely to be credited by the FSS of the Russian Federation. Therefore, when receiving a disability certificate, it must be carefully checked.
Important
The maximum size of the base for calculating contributions to the FSS of the Russian Federation in 2015 is 670 thousand rubles.
Temporary Disability Benefit
Employee illness is perhaps the most common case when an accountant has to deal with the calculation of social benefits.
All employees working in the company under an employment contract are entitled to receive "sick leave" benefits. This is stated in Part 1 of Article 2 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood” (hereinafter - Law No. 255-FZ).
To determine the amount of the benefit, you need to multiply three indicators (parts 4 and 5 of article 14 of Law No. 255-FZ):
the average daily wage of an employee;
special coefficient (depends on the length of service);
number of sick days.
Let's take a look at each of these factors.
1. The average daily earnings are determined by dividing all payments to the employee, for which contributions to the FSS of the Russian Federation were accrued for the previous two years, by 730 (the number of calendar days in the billing period) - part 3 of Art. 14 of Law No. 255-FZ. At the same time, the amount of payments taken into account in the calculation cannot exceed the maximum base for calculating contributions for the corresponding year (part 3.2 of article 14 of Law No. 255-FZ).
Example
In January 2015, the employee was on sick leave. In this case, the two previous years will be calculated: from January 1, 2013 to December 31, 2014.
Suppose that the amounts of payments during this time amounted to 600,000 (in 2013) and 700,000 rubles. (in 2014). At the same time, the marginal base for the calculation of contributions in the same years was 568,000 rubles. (Decree of the Government of the Russian Federation of December 10, 2012 No. 1276) and 624,000 rubles. (Decree of the Government of the Russian Federation of November 30, 2013 No. 1101), respectively.
Since the actual payments exceeded the size of the marginal base, the marginal amounts are taken into account in the calculation.
Thus, the average daily earnings for calculating "sick leave" will be:
(568,000 rubles + 624,000 rubles) / 730 = 1632.88 rubles
Please note: in 2015, the maximum amount of the base for calculating contributions to the FSS of the Russian Federation is 670 thousand rubles.
Note that an employee can replace any or even both years of the billing period (provided that this leads to an increase in benefits), if in the replaced year he was on parental leave or maternity leave (part 1 of article 14 of the Law No. 255-FZ).
On a note
The maximum amount of average daily earnings for calculating temporary disability benefits in 2015 is 1632.88 rubles.
2. The coefficients depending on the insurance guard are given in part 1 of article 7 of Law No. 255-FZ:
Insurance experience (years) - 8 and more - Coefficient 1
Insurance experience (years) - from 5 to 8 - Coefficient 0.8
Insurance experience (years) - up to 5 - Coefficient 0.6
3. The number of days of illness is indicated in the disability certificate. It is important to note here that the employer pays for the first three days of the “sick leave” from his own funds, the next days - at the expense of the FSS of the Russian Federation (clause 1, part 2, article 3 of Law No. 255-FZ).
Continuation of the example
Let's return to the conditions of the previous example and assume that the employee was on "sick leave" for 14 calendar days (3 days are paid at the expense of the employer, 11 - at the expense of the FSS of the Russian Federation), and his insurance period is 7 years (therefore, a coefficient of 0.8 is applied) .
The temporary disability benefit will be calculated as follows:
RUB 1632.88 × 0.8 × 3 days = 3918.91 rubles. (at the expense of the company);
RUB 1632.88 × 0.8 × 11 days = 14,369.34 rubles. (at the expense of the FSS of the Russian Federation).
Every working person at least once in his life wondered how the sick leave is calculated. Unfortunately, few people are familiar with this procedure and are able to skillfully operate with the necessary knowledge. To avoid fraud by an unscrupulous employer, we will analyze how sick leave is calculated and what is the reason for reissuing a sick leave.
A little information
How sick leave payments are calculated
In order to calculate the sick leave, it is necessary to have information about what salary the employee received over the previous two years of work. For example, to calculate a sick leave in 2015, an accountant will need information for 2013-2014. Only the official salary from which contributions to the FSS were made will be allowed for calculation.
To start calculating the sick leave, you need to add up the employee's salary for the past two years. After that, the amount received should be divided by 730. The final figures will reflect the average daily income, in further calculations it is multiplied by sick leave days.
Receiving a 100% payment is possible only in a situation where the insurance work experience is at least 8 years. Experience over 5 years, but less than 8 years will be paid at a rate of 80%. If the experience does not exceed 5 years, you can count on only 60%.
This information on how the sick leave is calculated implies the availability of information not about the work experience of the employee, but about the insurance. To date, various accruals relating to social and insurance payments, including the calculation of a temporary disability sheet, are carried out according to the length of service. At the same time, the duration of the work experience does not matter in the slightest. When calculating sick leave, they take the amount of deductions that were made for the previous two years. All the necessary information is contained in the 2-NDFL certificate.
How sick leave is calculated according to the minimum wage
In some cases, sick leave is calculated according to the minimum wage. Let's figure out how sick leave is calculated based on the minimum wage.
If during the previous two years the employee changed his place of work and did not submit a 2-NDFL certificate at the current enterprise, then the calculation of the temporary disability certificate will be made according to the minimum indicators.
The calculation of the sick leave according to the minimum wage is accompanied by the following conditions:
- The insurance period of the employee is less than six months.
- The employee had no payroll.
- The employee's monthly salary is less than the minimum wage.
It is important to note that in this situation, when paying for sick leave, the monthly payment cannot have an amount higher than the minimum wage. To calculate the sick leave, the average daily value, as before, must be multiplied by the number of days on the sick leave.
Mistakes in sick leave
There is such a thing as a technical error. It may include the presence of an extra space, any punctuation mark or a typo in spelling. The presence of such a defect does not oblige to reissue the disability sheet.
The main thing is that the employer can obtain information about the period when his employee was disabled. And for the social insurance fund, it is necessary to establish the registration number indicated on the sick leave. Be sure to fill in the correct data about the doctor and medical institution. The imprint of the seal must be clear and legible.
If the place of work is incorrectly indicated on the sick leave, the FSS has the right to invalidate such a document.
Error correction does not allow the application of "putty". If an incorrect entry was made by the employer, it must be crossed out, and the correct data must be entered on the reverse side. Next, an entry “to believe corrected” is made and certified by a seal.
