How the hospital software is accrued. How to calculate the hospital? Step-by-step instructions with examples and online calculator

In 2018, during the estimated period for the manuals, the 2016 and 2017 are included.

In 2016, you can pay payments within 718,000 rubles, for 2017 - within
755 000 rub.

Calculate the maximum average daily earnings for calculating the hospital sheet in 2018:

Maximum average daily earnings for calculating the hospital leaf in 2018 is: 2017,81 RUB.

From January 1, 2018, Mrometa is 9489 rubles. Average monthly earnings need to be compared with 9489 rubles.

In 2017, Mrometa was 7800 rubles. Since the minimum wagon is increased, the minimum size of the hospital benefit in 2018 has become more.

Calculate the average daily earnings:

Maximum average daily earnings for 2018 is: 311,97 rubles.

Reference data for calculating hospital in 2018. Table.

How to count on Hospital manual in 2018

After going to work after the disease, the employee presents a hospital sheet. The organization is obliged to appoint him a manual within 10 calendar days from the day of appeal and pay - in the coming day established for paying salary. According to Article 15 of Law No. 255-FZ.

The benefit is charged and paid if the employee comes to him no later than six months from the date of employment. According to Article 12 of Law No. 255-FZ.

You need to pay the entire period of disability of the employee, including weekends and non-working holidays.

In case of disease or household injury, the benefit for the first three days of disability is paid to the employee at the expense of the company, and from the fourth day, due to the FSS of the Russian Federation (paragraph 2 of Art. 3 Federal Law dated December 29, 2006 No. 255-FZ).

General procedure Calculation of the hospital leaf in 2018

To calculate the hospital, the number of days a year is always equal to 730. It does not matter, we believe in the leap year or not. Only for calculating the maternity allowance, the number of days may be different.

Calculate the limit database to accrual contributions. To calculate the basic quantities for the 2016 and 2017: it is 718,000 rubles. and 755,000 rubles. respectively. In sum, this will be:
1 473 000 rubles.

Example 3. Calculation of hospital 2018 from a minimum

A new employee came to work in the company. Due to complex economic situation In his region, he could not find a job for a long time and did not work in 2016 and 2017. Having worked about a month, he fell ill. After a week brought sick leave 5 calendar days.

Since in the current period (2016-2017), the worker did not receive wages, accounting should calculate the hospital allowance based on the minimum wage.

First we determine the average earnings: 9489 rubles. × 24 months : 730 days. \u003d 311,97 rubles.

Employee's work experience is 4 years 3 months, so his allowance will be 60% (up to 5 years) from average earnings.

The calculation of the manual looks like this: 311.97 × 5 × 60% \u003d 936.91 rub.

A similar situation in which there is no earnings in the settlement period will be at the employees who came out of maternity leave. If earnings were not, you need to count on hospital benefit From the minimum wage, taking into account the employment experience.

Example 4. Calculation of hospital 2018 from the minimum wage
less than 6 months

If the insurance experience of the employee is less than 6 months, the Hospital sheet allowance cannot exceed the minimum wage for the full calendar month, according to part 6 of Article 7 of Law No. 255-FZ.

In this case, to calculate the hospital, it is necessary to calculate and compare: the day allowance calculated from the earnings of the employee and the maximum day allowance for a specific month calculated from the minimum wage.

For example, calculate the maximum size day benefits for March and February 2018. In March 31 days, in February - 28 days.

The maximum amount of day benefits in February 2018 will be: 9489 rubles. : 28 days. \u003d 338,89 rub.

The maximum size of the daily benefit in March 2018 will be: 9489 rubles. : 31 days. \u003d.
306.1 rubles.

Example 5. Calculation of the hospital if experience less than 6 months

On March 20, 2018, he brought a sick leave for a period of illness from March 12 to March 18 (7 calendar days).

Earnings for the billing period 2016 - 2017. Do not consider. If an employee has experience less than 6 months, a hospital leaf allowance, there can be no more minimum wage for the full calendar month and should be 60% of the average earnings.

Therefore, for the further calculation of the manual, we must take the amount of 311, 97 rubles. And multiply it by 60%. We get: 311,97 rubles. × 60% \u003d 187.18 rub.

Calculate the manual on the hospital from the daily benefit calculated from the minimum wage.
Disease benefits are: 187,18 rubles. × 7 days \u003d 1310,26 rubles.

Just in case. For your own calm, check the amount of accrual for March and the minimum wage. The resulting amount is 187.18 × 31 \u003d 5802.58 rubles. This amount is less minimum.

We pay a guide in the amount of 1310.26 rubles.

To calculate the hospital sheet, the following values \u200b\u200bshould be known:

• insurance experience - what it is and how it is calculated, read;
• salary for the last 2 calendar years;
• the number of spent calendar days in this period;
• the number of days of hospital payable.

Calculate the size of the hospital manual in online calculatore -.

Calculation of sick leave

The formula for calculation takes such a form:

Hospital manual \u003d medium. Forn. * % depending on the insurance experience * Number of days sick. List.

1. determine the average daytime earnings for the estimated period,
2. calculate the magnitude of the insurance experience,
3. establish which percentage of payment is consistent with this;
4. calculate how many days of the hospital need to pay;
5. multiply the necessary values.

Middle day earnings

To calculate it, you need to establish what period should be taken as the calculated one. By law, it is 2 years old, and the calendar, that is, from January 1 to December 31. The year should take those that come before the year of disability.

If the employee in these years was on maternity leave or cared for a child up to 3 years old, then you can replace one or two years to earlier preceding decret. Such a replacement must be carried out only for the case when such a replacement will cause an increase in the benefit.

Middle earnings per day should be calculated for a certain estimated period.

Formula for calculating average daytime earnings for hospital:

Environment. \u003d s / n for calculation. / Number of days in molder.

That is, it should be folded all the payment made by the employee for 2 years. If the employee did not work in this place in this place in this place, then you need to receive references from previous places. About such a certificate it is better to take care in advance and get it when dismissal. Income certificates will allow the current employer to take into account all payments made by the employee in the settlement years.

The law provides for the income limit, payments over the limit are not involved in the calculation. In 2014, the limit was 624,000 rubles, in 2015 - 670000 rubles., In 2016 - 718,000 rubles. When calculating the manual in 2016, the maximum possible income that can be taken into account is equal to 624,000 + 670000 \u003d 1294000 rubles.

If the total income for 2 years is less than 24 * minimum wage per year of calculation, then the calculation should be carried out by minimum wage, when a minimum wage is made for the total income for the billing period * 24 months. In 2016, Mroth \u003d 6204 rubles, it means the minimum possible income in 2 years \u003d 6204 * 24 \u003d 148896 rubles. From July 1, it is planned to increase the minimum wage to 7500 rubles.

The number of days for 2 years - the number of calendar days, for the years 2014 and 2015, is 730 days. From these days, it is necessary to subtract the days of hospital, vacation without salary salary over 14 days, maternity leave and child care days. Payments made in these periods do not participate in the calculation of the hospital benefit.

Knowing the total number of calendar days in the estimated period and total income during this period, you can identify the average daytime earnings by sharing income on days.

Insurance experience

These are periods of employee work with the contributions of insurance contributions to the FSS. It takes into account not only the time of work on the employment contract, but also service in various bodies, including in the army, municipal and public service.

Full years are summed up (from January 1 to December 31), full months (from the first to last number) and the days of these periods. Next, the days are transferred in full months, taking into account the fact that one full month is 30 days. Months are transferred in full years, taking into account the fact that 12 months. - This is one full year.

As a result, there should be an insurance experience, expressed in full years and full months.

% payment of hospital from insurance experience

The dependence of the magnitude of the experience of which percentage will be paid to the employee on the hospital leaf:

• experience< 5л. — 60%;
• experience\u003e 5l., But< 8л. — 80%;
• experience\u003e 8l. - 100%.

If the sick leave is open on the employee himself, all the days of a sheet of disability are calculated taking into account the specified dependence.

If or the other close relative, and the sick leave is discovered due to the need to care, then only the first 10 days of the hospital are paid on the specified dependence, 50% of payment is applied to the rest of the day.

Number of sick leave

If the employee fell ill, then all the days of hospital, including holidays and weekends should be paid.

If a child or another family member fell ill, then there are some limitations.

If the worker on vacation

If the employee fell mainly vacation, he will last for the days of the hospital, if the employee fell ill in other types of vacations, they do not extend.

If a child fell ill, then in independence, in what kind of vacation is a worker, the hospital payment is not produced.

Example of calculation

Employee, data for calculation:

• insurance experience - 7 liters. 5 m;
• hospital - from 05/12/2016 to 05/20/2016;
• from 10.05.2016 to 05/15/2016 the employee was on vacation without saving s / n;
• in 2015, the employee was on the hospital 10 days;
• earnings in 2014. - 600000 rubles;
• earnings in 2015. - 700000 rubles.

Each accountant is constantly facing the need to calculate payments on the hospital sheet to employees. Regarding this calculation, the mass of questions and accountants usually arise, and workers. How to carry out the calculation on the hospital leaf?

Features for calculating in detail in this article. In addition, we will analyze an example of calculating the hospital sheet. This information It is useful as accounting workers for the correct calculation and the employees themselves to know how the hospital sheet is paid.

In 2016, two years are taken as the calculated period, which preceded by the year in which the insured event has come, that is, this caseWhen the employee fell ill.

For example, if an employee goes to sick leave in February 2016, then the billing period is from January 1, 2014 to December 31, 2015. It is during this time interval that will need to count on average earnings.

If the employee in the estimated two years was on pregnancy and childbirth or on child care leave, he has the right to replace one or two years earlier, preceding the care of these leave.

2. Middle day earnings for disability benefits

To calculate the hospital, calculate the average daytime earnings, which is calculated in 2 years, which are the calculated period. In the amount of earnings it is necessary to include those payments to the employee with which were calculated and paid. They take into account payments, both at the current and previous employers. In order to include payments from previous work, the employee must bring a certificate of income from previous employers.

If the last 2 years, a person did not work and, accordingly, was not expelled for him insurance contributions, the hospital will be calculated, based on the minimum wage (minimum wage), in 2015 it was 5965 rubles, in 2016 the Mrota is equal to 6204 rubles.

After all payments are summarized for 2 years, you need to compare the average monthly earnings with the value of the minimum wage. If the amount of earnings for the full calendar month is less than the minimum wagon, then the sick leave must be considered based on the minimum wage. Details about the characteristics of the calculation of the hospital sheet by the Marlet read.

Important moment: When calculating earnings, it is necessary to take into account the fact that there is a maximum size of the total amount of earnings per year, over which employee payments are no longer taken into account. In 2015, the maximum size of earnings was 670000 rubles. In 2016 - 723,000 rubles. The last amount is useful to you to calculate the hospital in 2016, when the billing period will be 2014-2015. These quantities are the maximum amount of earnings for the year, which can be taken into account when calculating the hospital sheet (precisely within these amounts are paid insurance premiums in the FSS).

After the total earnings are defined for 2 years, it remains only to be divided into the number of days in these years (730 or 731).

The earnings received from the division of the employee for 2 years at 730 (731) the value and will be an average daily earnings of the employee.

3. Insurance experience for hospital benefit

Calculation of insurance experience for hospital in the same way as the previous paragraph causes a lot of issues from accountants. This question is discussed in detail. There is also an example of calculating the insurance experience for the hospital.

Tk of the Russian Federation guarantees the right of an employee to receive benefits for temporary disability (Art. 183 of the Labor Code of the Russian Federation). How to calculate the hospital list in 2019 and pay it, tell me in our consultation.

Calculation of the hospital sheet in 2019

The procedure for calculating the hospital leaf in 2019 compared with the calculation of the hospital in 2018 did not change.

We will show how the hospital list is calculated in 2019.

The amount of benefits (P) accrued to the employee for a period of temporary disability is determined by the following formula:

N \u003d sm * s% * d,

where SDZ is the average day earnings;

D - the number of disability days.

The average daytime earnings are calculated in 2 calendar years preceding the year of disability, based on all payments and remuneration, which were accrued to the employee during this period and were raised by insurance premiums in the FSS (Ch.ch. 1, 2, Article 14 of the Federal Law of 29.12. 2006 No. 255-FZ).

It should be borne in mind that the value taken into account in the calculation calendar year There can be no longer the limit value of the base for the accrual of insurance premiums in the FSS (part 3.2 of Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ).

Such limit values \u200b\u200bin 2017 and 2018 are 755,000 rubles and 815,000 rubles, respectively.

This means that the maximum size of the sick leave in 2019 (in the case of payment of it at the rate of 100% of the average earnings) is for 1 day per hospital 2 150.68 rubles ((755,000 + 815,000) / 730).

Hospital sheet: As charged in 2019

• for the first 3 days of disability - at the expense of the employer;
• other days - at the expense of the FSS.

Disability sheet issued due to the care of a sick family member, a quarantine of an employee or his child visiting the kindergarten, fogging in the sanatorium in the territory of the Russian Federation after providing medical care In stationary conditions, and in other cases is paid at the expense of FSS funds from the 1st day of disability (part 3 of Article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

Payment of hospital sheets in 2019

The employer must appoint temporary disability allowance within 10 calendar days from the date of the hospital leaf employee and pay in the coming day set for paying wages (

Hospital sheet, or disability sheet - a document that gives the right to receive temporary disability benefits. In addition, the sick leave confirms that you are legitimately absent at work, and you have the right to allowance.

Its calculation and design is a rather complicated and painstaking task for both the accountant and for employee in personnel. Changes B. last years It was so much that it was quite possible to get confused and make a lot of mistakes when designing and calculating a hospital sheet of disability.

Before talking about how hospital and new nuances associated with a change in the minimum and maximum size Temporary disability benefits, show the basic rules, without which it is properly hospitalized in 2019.

Pay an employee a hospital manual can only

if he presented a disability sheet. Such a sheet issues a medicalization (part 5 of the Law of December 29, 2006 No. 255-FZ and paragraph 1 of the Procedure, approved by the Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n).

It is important that the initially sick leave is filled correctly. First, it should be written on the current form - the form approved by the Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. And secondly, the data in a sheet of disability should be. If you pay allowance for incorrectly decorated bulletins, then the FSS of Russia may not compensate such expenses.

Along with the usual paper sick leaves - all clinics that have an electronic signature can produce them.

In what order to calculate the hospital allowance in 2019, an example of calculation

Such an algorithm is used regardless of the cause of disability (the illness of the employee himself, a member of his family, household injury, etc.). It also does not matter the applied tax system. This follows from the law of December 29, 2006 No. 255-FZ and the provisions approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

How to calculate temporary disability allowance in 2018

Example of calculating hospital benefits: The employee was sick of 11 calendar days - from January 20 to January 30, 2018. His insurance experience is 9 years old. This is more than eight years, so the allowance is considered based on 100 percent of the average earnings (Article 7 of the Federal Law of December 29, 2006 No. 255-FZ).

Estimated period - 2016-2017. During this time, the employee acted a total of 17 days. However, it is always necessary to share its earnings at 730.

In 2016, the employee earned 1,220,50 rubles. more Limita (1 220 150 ₽\u003e 718 000 ₽).

In 2017, an employee earned 1,450 300.18 rubles. This amount also exceeds the limit (1 450 300.18 ₽\u003e 755 000 ₽). Therefore, to calculate the manual use maximum daytime earnings:

(718 000 ₽ + 755 000 ₽): 730 days. \u003d 2017,81 ₽.

Hence the amount of the benefit will be: 2017,81 × 100% × 11 days. \u003d 22 195.91 ₽.

From this amount:

• The company pays 6053.43 rubles. (2017.81 × × 100% × 3 days.).
• FSS reimburses 16 142.48 rubles. (22 195.91 ₽ - 6053.43 ₽).

If you make a mistake in the calculation of the manual, arrears or overpayments on compulsory social insurance and taxes will appear - and this is extra trouble.

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Duration and period of recalculation, how to recalculate the amount of hospital, documents

If for any reason the employee could not immediately pass the sick leave (for example, lost it), he is entitled to apply for a manual for six months From the day of restoration of working capacity, the establishment of disability, the end of the care period of the sick member of the family, quarantine, prosthetics, fake. This time FSS Russia can extendIf the employee missed him for a good reason (Part 1, 3 of the Law of December 29, 2006 No. 255-FZ).

List of valid reasons Approved by order of the Ministry of Health and Social Development of Russia of January 31, 2007 No. 74:

1. An insurmountable force, that is, emergency, unpredictable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long temporary disability of the insured person due to the disease or injury for more than six months.
3. Moving to place of residence in another settlement, changing the place of stay.
4. Forced rushing during illegal dismissal or removal from work.
5. Damage to the health or death of a close relative.
6. Other reasons recognized as respectful in judicial order, when dealing with insured persons to court.

Terms of recalculation of hospital manual for disability (benefits on the Bir and child care)

If an employee (insured person), there is no reference (certificates) about the amount of earnings, the corresponding allowance is appointed by the minimum. After submission by the employee of this certificate (certificates) about the amount of earnings, recalculation of the designated benefit for all past timebut not more than three yearspreceding the day of certificate submission (certificates) about the amount of earnings.

What documents are needed for recalculation

• Accounting information. Based on the order for the restoration of the employee, the accountant must compile an accounting certificate of recalculating the amount of the benefit.
  

  Note: Download Fragment of Accounting (.docx 15kb)

• Sick leave .
• New payment of the manual. After recalculating the benefit, you must print a new calculation. Assign him number 2 and attach to a hospital leaf with the previous calculation of the manual.

The payment period for disability benefits after presenting a hospital at work

For the inaccuracy of information is responsible, see the law 255-ФЗ.
According to the same law, the policyholder (ie, the organization or IP) appoints temporary disability benefits during 10 Calendar days from the date of circulation of the insured person (employee) for obtaining it with the necessary documents. Payment of benefits is carried out by the insured in the closest day after the assignment of the day set for paying wages.

When a hospital manual is not paid

The payment procedure is set by parts 1-2 of the Law of December 29, 2006 No. 255-FZ. For all periods of liberation from working with preservation or without salaries, hospital benefits are not paying for employees. For example, for the day of his participation at the court session as a jury, as well as for the days of vacation at its own expense or childcare leave.

Hospital leaf obtained during annual holidaysPayable only if it is issued for illness (injury) of the employee himself.

The hospital allowance is also not paid for the period when an employee:

• was removed from work without paying salary (the reasons for such a removal are indicated in Art. 76 of the Labor Code of the Russian Federation);
• was enclosed in custody (administrative arrest);
• passed forensic examination;
• it was simple (the exception is the case when the disease occurred to the idle period and continued during the period of idle);
• deliberately caused harm to his health or attempted suicide;
• lost abilityality due to the deliberate crime.

Who pay a disability allowance

The right to a hospital manual (temporary disability allowance) have:

• citizens of Russia;
• foreigners, constantly or temporarily residing in Russia;
• persons without citizenship.

Foreigners temporarily staying in Russia, hospital benefits also rely. But only if the policyholder paid contributions to the FSS of Russia for at least six months before the month, when the insured event occurred. Such an order is provided for by the law of December 29, 2006 No. 255-FZ.

The hospital allowance is paid only to employees working (recently worked) in an organization under labor contracts, including. Payment of hospital benefits to employees working in civil law agreements is not provided in the legislation. This follows from article 2 of the Law of December 29, 2006 No. 255-FZ.

The employee receives the right to a hospital allowance from the day when he should start official duties. Therefore, even if it works on a probationary period, he may also be allowed. Such rules are established by part 5 of article 2 of the Law of December 29, 2006 No. 255-FZ.

Rules for calculating hospital allowances for temporary disability

1 . Temporary disability allowance hospital sheet due to a disease or injury paid due to:

• in the first three days - at the expense of the insured;
• over the rest of the period from the 4th day of temporary disability - at the expense of the fund's fund social insurance RF.

For other cases of temporary disability (care for the sick member of the family, quarantine, prosthetics, fuzzy in the sanatorium), the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2 . Sick leave, Temporary disability allowance is paid for calendar days. For the entire period, which is issued a sheet of disability. Of this rule there are exceptions, for example, temporary disability allowance is not appointed for the period of removal from work in accordance with the legislation of the Russian Federation, if during this period is not accrued wage (A complete list of exceptions is listed in paragraph 1 of the Federal Law of December 29, 2006 No. 255-FZ).

General paid period of hospital allowance for disability

As a rule, a hospital manual need charge and pay for the entire period of illness: From the first day of the disease or injury to the recovery of an employee (a member of his family) or until the time of receipt of the disability (part 1 of the Law of December 29, 2006 No. 255-ФЗ).

In case of labor injuries and caregings, hospital charges for the period from the first time of disability until the employee can recover or he will not revise the group of disability (paragraph 1 of Art. 15 of the Law of July 24, 1998 No. 125-FZ, part of 1 . 6 of the Law of December 29, 2006 No. 255-FZ).

Limitations of the period of paying a hospital manual

3 . Hospital, temporary disability allowance is paid depending on the employee's insurance experience, it is called experience for calculating the hospital ( watch the scope-tip) .

Experience to calculate the hospital sheet. Table to determine the size of the hospital manual depending on the insurance experience and the cause of the disability of the employee

Category employee	Cause of disability	Insurance experience	Size of temporary disability benefits,% of average earnings	Base
Employee working in the organization	- own disease (except for occupational disease); - injury (except for injury associated with an accident in production); -quarantine; - prosthetics for medical reasons; -Toping in sanatorium-resort institutions immediately after	8 years and more	100%	part 1 Art. 7 of the Law of December 292006 No. 255-FZ
		from 5 to 8 years	80%
		up to 5 years	60%
	professional disease or unfortunate in production	any	100%	art. 9 of the Law of July 24, 1998 No. 125-FZ
	care for sick child outpatient	8 years and more	100% for the first 10 days and 50% over the following days of disability	p. 1 h. 3 of Art. 7 of the Law of December 29, 2006 №255-ФЗ
		from 5 to 8 years	80% for the first 10 days and 50% over the following days of disability
		up to 5 years	60% for the first 10 days and 50% over the following days of disability
	patient care in hospital	8 years and more	100%	p. 2 h. 3 tbsp. 7 of the Law of December 29, 2006 №255-ФЗ
		from 5 to 8 years	80%
		up to 5 years	60%
	care for adult family member outpatient	8 years and more	100%	h. 4 art. 7 of the Law of December 292006 No. 255-FZ
		from 5 to 8 years	80%
		up to 5 years	60%
Employee who fired from the organization	own disease or injury arrived no later than 30 calendar days from the date of dismissal	any	60%	h. 2 tbsp. 7 of the Law of December 29, 2006 No. 255-FZ

The size of the hospital allowance for temporary disability is established in% of the average earnings, but no more than the amount calculated on the restrictions established by Part 3.2 and part 6 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to the allowance in connection with an accident at work and professional disease.

The size of the hospital with professional disease or injury is set to no more than the amount calculated with the limitations established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. In case of exceeding these limitations, the amount of benefits is calculated based on the maximum size in accordance with the procedure provided for in paragraph 3 of Article 9 of the Law of July 24, 1998 No. 125-FZ.

4 . To calculate the average employee earnings You need to take all payments to which insurance premiums were charged in the two preceding calendar years.

What to include in earnings when calculating and calculating the hospital and exclude from it

In earnings, include all payments for the estimated period, from which contributions to the FSS of Russia (Part 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the provisions approved by the Government Decree of June 15, 2007 No. 375) .

Accordingly, all payments that are not subject to insurance premiums should be excluded from the total amount of employee earnings over the billing period (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, this is:

• state benefits;
• legally established compensation payments employees;
• material assistance not exceeding 4000 rubles. per year per person.

The full list of payments liberated from insurance premiums is given in the Tax Code of the Russian Federation.

5 . The hospital allowance is calculated on the basis of the average earnings of the insured person calculated for 2 calendar years.preceding the onset of temporary disability, including during the work (service, other activities) in another insured (other policyholders).

If the worker was during this period in maternity leave Or child care leave, one or two years can be replaced. How - watch the scope-tip.

Employee previously worked in other organizations
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If in the design period, the employee worked in other organizations (including several), then the calculation of earnings over this period of time depends on whether it works further from the same employers.

If the employee works only in the same organization on the date of the occurrence of the insured event, then it is in it he receives a hospital allowance. Then, accruem allowance, you need to take into account the income of the employee paid to him by all previous employers. To confirm the amount of such income, the employee must submit information about earnings from previous places of work (part 5 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by the Order of the Ministry of Labor of Russia of April 30, 2013 No. 182n.

Note: Read more about. Help give an employee when dismissal. Request her can be a former employee. Based on this certificate, man will calculate benefits for temporary disability, pregnancy and childbirth and child care at a new job place. How to get a salary data from Pension FundIf there is no reference for a salary for 2 years.

The certificate is issued in two calendar years preceding the year of termination of the work or year of appeal to certificate, and the current calendar year.

When information about earnings (parts of earnings) of the employee is absent, then according to part 2.1 of the Law of December 29, 2006 No. 255-FZ, calculate the allowance on the basis of the available information and documents. If the organization will later arrive documents confirming the amount additional earnings An employee, the allowance needs to be counted for all the past time, but not more than three years preceding the presentation of certificates about the amount of earnings.

When you can replace the estimated period in the calculation of (recalculation) of hospital benefit
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A situation is possible when the employee was on maternity leave in the estimated period or in one year of the settlement period or on child care leave. In this case, the employee can replace these years from the estimated period to other previous calendar years (or year), if it leads to an increase in the amount of the benefit. To do this, the employee must submit to the employer.

We can only replace the estimated period for those years (year), which directly Preceded the occurrence of the insured event. For example, a woman in 2015-2016 was on maternity leave or on maternity leave, and a new insured event came in 2017. Then 2015 and (or) 2016 can be replaced only for 2014 and (or) for 2013. To take any years that were until 2015-2016, it is impossible (Letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1 / OUC-1105).

And if the employee was first on pregnancy and childbirth, and then on child care leave up to three years from 2013 to 2016? Then, to calculate the benefit, you can take 2012 and 2011. Recalling benefits that are appointed and paid before the release of the letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1 / OUC-1105 is not needed. Such clarifications in the letters of the FSS of Russia of November 11, 2015 No. 02-09-14 / 15-19989 and No. 02-09-14 / 15-19937, from November 9, 2015 No. 02-09-14 / 15-18677.

If an employee earlier worked in another organization or at another entrepreneur and could not submit a certificate of the amount of earnings on the day of appeal to the manual, the manual can be counted later. In this case, the employer expects the manual based on the available information and documents. After an employee brings the necessary certificate, the employer recalculates the allowance. Such an order is established by part 2.1 of Article 15 of the Law of December 29, 2006 No. 255-FZ.

The same order can be applied if the employee submits an application for the replacement of the estimated period after the temporary disability allowance was calculated and paid. Manual assign if the employee appealed to him no later than six months from the date of disability. The employer appoints a hospital manual within 10 calendar days from the day when an employee appealed to him and presented the necessary documents, and pays the day after the assignment of the day established for issuing a salary (Part 1 of Article 12, Part 1 of Article 15 of the Law dated December 29, 2006 No. 255-FZ).

The employee who applied for the replacement of one or two years of the settlement period, recalculate the allowance previously determined on the basis of the minimum wage. Adjust the benefit amount within 10 calendar days from the date of receipt of the application.

If the employee submitted an application before reporting in tax inspection, in the calculation of insurance premiums, you must specify the amount of re-calculated benefits. If the reporting has already passed, indicating the amount of the hospital manual, calculated on the basis of the minimum wage, then the difference in the amount of the benefit is reflected in the calculation of insurance premiums for the period in which recalculation and surcharge are made. Similar explanations in the FSS letter of 10.08.2007 No. 02-13 / 07-7430. Although this letter is devoted to the recalculation of incorrectly accrued benefits and concerns the previous rules for calculating hospital benefits described in it the principles of reflection in the reporting of the recalculation results can be applied in the situation under consideration.

An example of recalculation of a hospital manual previously calculated on the basis of the minimum wage. An employee in the settlement period was on maternity leave and child care leave. An application for the replacement of two years of the estimated period previous years was filed after the hospital allowance is accrued and paid

From January 1, 2017 to September 13, 2018, an inclusive secretary of the organization E.V. Ivanova was on maternity leave and child care leave. From September 14, 2018, she went to work.

In July 2019, Ivanov flew five calendar days. The estimated period for calculating the hospital manual - 2017-2018. Actual earnings Ivanova:

• for 2017 - 0 rubles;
• 2018 - 67,000 rubles.

In July 2019, Ivanov brought a hospital leaf. The application for replacing the calculated period is immediately submitted. Since the average monthly earnings of the employee in the settlement period turned out to be lower than the minimum wage, the average day earnings accountant calculated on the basis of the minimum wage at the opening date of the hospital leaflet. Middle day earnings Ivanova: 11,280 rubles. × 24 months : 730 days. \u003d 370.85 rubles.

Insurance experience Ivanova over eight years, therefore, it is allowed to be 100 percent of the average earnings. The total sum of the hospital benefit was: 370.85 rubles. × 100% × 5 days. \u003d 1854.25 rub.

In September 2019, Ivanov filed a statement about replacing the estimated period for 2016 and 2015, in which she had earnings taken into account when calculating hospital benefits. Based on this statement, the accountant removed the benefits on the basis of the actual earnings of the employee in 2016 and 2015. Actual earnings Ivanova:

• for 2015 - 240,000 rubles;
• 2016 - 300 000 rubles.

The actual earnings of the employee in the settlement period did not exceed the limits. Middle day earnings:
(240,000 rubles. + 300 000 rub.): 730 days. \u003d 739,73 rubles / day.

The amount of benefits amounted to: 739.73 rubles / day. × 100% × 5 days. \u003d 3698.65 rub.

This sum is greater than the amount of the benefit calculated on the basis of the minimum wage. On the day of salary issuance on October 5, 2019, the accountant paid the Ivanova the missing amount of a manual in the amount of 2138.80 rubles. (3698.65 rub. - 1559,85 rub.).

6 . Middle day earnings To calculate the hospital allowance for temporary disability, it is determined by dividing the amount of accrued earnings in the estimated period is always 730.

Note: The estimated period for any benefits (maternity, hospital, child care to 1.5 years) is two calendar years. How many days in the period to take? 730, 731 or 732 days?

when calculating the hospital for payment for temporary disability benefits, two initial starting points should always be present:

• the estimated period will always be 2 full calendar years.
• earnings in the settlement period will always be divided by 730. 730 - this is an abstract digital coefficient that is not subject to change.

Estimated period for any hospital leaf - It is always two full years, or 730 days according to part 3 of the Federal Law of December 29, 2006 No. 255-FZ. No days are excluded. It does not matter which years they will fall at the estimated period.

7 Size of the hospital manual.

Holy NDFL Hospital

From the entire amount of hospital benefit to hold Ndfl. The tax hold, regardless of whether the insured event (the disease of the employee himself, the care of the sick child, etc.) is scheduled. NDFL and manual appointed due to an accident at work or caregableness. Such conclusions follow from paragraph 1 Tax Code The Russian Federation and confirmed by the letter of the Ministry of Finance of Russia of April 29, 2013 No. 03-04-05 / 14992.

It remains to perform three simple mathematical actions to calculate the amount of the benefit, the value of the NDFL and the amount to pay. Insurance do not accrue! In what order to make calculations, see the scheme below.

Size allowance

Middle day earnings

Number of days of illness

NDFL 13%

Minimum size of hospital allowance for disability

Often there is a situation where the employee in the two previous years has not had an earnings or average earnings calculated during this period, calculated for the full calendar month, it turned out below the minimum wage. In this case, the manual is calculated from the minimum wage.

The size of the hospital benefit will be 1725 rubles 79 kopecks (156.89 x 11 (calendar days of disability)).

Maximum size of hospital allowance for disability

As such to determine the maximum size of the daily or monthly amount of benefits in the current legislation. Is there order of calculus maximum amountfrom which hospital and other allowance can be calculated. This is how this is formulated in federal law No. 255-FZ p.3.2: "Middle earnings, based on which temporary disability benefits are calculated, taken into account for each calendar year in an amount not exceeding established in accordance with the Federal Law" On Insurance Contributions ... " For the appropriate calendar year to the Social Insurance Fund of the Russian Federation.

Thus, the amount from which the temporary disability allowance is calculated for each calendar year cannot exceed the limit value of the base for the accrual of insurance premiums this year.

Maximum daytime size hospital manual According to temporary disability in 2015, there can be no more than 1632 rubles 87 kopecks:

The limit value of the base for the accrual of insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

Maximum day size of the hospital: 568 000 + 624 000 \u003d 1 192 000/730 \u003d 1632.87 rub.

FSS Office answered questions about the payment of hospital in non-standard situations

• hospital sheet issued during vacation
• hospital sheet issued on days off
• two intersecting sick leave issued
• violation of the regime of the hospital sheet

Answers to these and other issues related to payment for hospital in non-standard situations, published on site Arkhangelsk branch of the Social Insurance Fund. However, in our opinion, with the conclusions of regional specialists will curious to familiarize themselves with the insurers from other subjects of the Russian Federation.

The following is an online calculator calculating hospital, an example from the practice and sizes of benefits for 2019.

Online calculator calculating hospital

Calculator counts sick leave for 3 steps:

1. Enter data from the disability sheet (sick leave).
2. Enter earnings data for 2 previous years (needed to calculate the average daytime earnings).
3. As a result, get the final table of calculating the amount of the hospital, taking into account the insurance experience of the employee.

The free online Calculator of the Hospital from the Service will help to quickly calculate the allowance for temporary disability in accordance with all the rules. When calculating the benefits, all important limitations are taken into account. For example, if the average daily earnings are smaller than the minimum wage, then the average earnings are taken for calculating the hospital.

Note: The calculator also contains tips with reference to the regulatory documents.

Calculation of the hospital on the website of the FSS RF

Calculation and payment of hospital in 2019

You can see this example, which very well demonstrates the procedure for calculating the benefit. Check out our calculations on the calculator of the hospital manual for disability (it is higher) online.

Note: Hospital and children's aids. Mistakes in 2016 and new in 2017,

In a programme:
- an overview of frequent errors in the calculation of benefits in 2016;
- indexation of benefits and maxima for average earnings in 2016;
- what to check in the calculation of the benefits of partners, foreigners and benefits from the minimum wage;
- whether the translation of contributions to the FTS will reflect on the return of benefits from the FSS;
- new in the calculation of benefits in 2017;
- Recommendations to those who expect benefits within pilot project;
- Outbound joint checks of the Federal Tax Service and the FSS on the payment of benefits in 2017;
- answers on questions.

Example of calculating hospital

Ivanov Ivan Ivanovich was disabled, sick, due to the disease from January 19 to 31, 2015. Insurance experience Ivanova - 6 years. The estimated period for calculating the manual - 2013 and 2014.

We define earnings Ivanova I.I. In these two years.

In 2013, earnings of the employee amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the settlement period for two years is 750,000 rubles (350,000 + 400,000).

We find the middle day earnings of the employee: 1027 rubles 39 kopecks (750,000 / 730).

We determine the average daytime amount of benefits with regard to Ivanov's insurance experience (80%): 821 ruble 91 kopecks (1027.39 / 100 x 80).

We calculate the amount of benefit benefit. Ivanov Ivan will receive 10,684 rubles 83 kopecks (821, 91 x 13 (calendar days of disability)).

Calculation of the hospital when working on graduate from the part-time partner

When calculating the benefits, it is necessary to share in half the average earnings from the minimum wagon if the employee works on the Polish. If the company considers the benefit from the actual earnings, it is not required to reduce it.

Employees who work on the Polish, disability benefits should be calculated in the same way as everyone else. Salary for two years must be divided into 730. And the resulting average daytime earnings multiply by the number of diseases of the disease and the percentage depending on the experience (Federal Law of December 29, 2006 No. 255-ФЗ). But in some regional funds Require in half the midday earnings, calculated from the actual income. This opinion is mistaken, and this confirmed the FSS in a commentated letter.

Earnings must be adjusted only when it is calculated on the basis of the Mroth (5965 rubles - in 2015, 7500 rubles. - In 2016). For example, the company uses minimal to calculate the manual if the employee has two previous years no income or experience less than six months (part 1.1 of Article 14 of Law No. 255-FZ). Then the earnings need to be reduced in proportion to the spent time. For example, if an employee works half a day, then the formula is this: × 24 months × 0.5. If the company considers the allowance from the actual earnings, it is not necessary to reduce it.

When calculating hospital benefits to employees who work part-time, there is another feature. The actual earnings should be compared with minimal, reduced in proportion to work schedule (letter of the FSS of the Russian Federation of 10/30/12 No. 15-03-14 / 12-12658). And when calculating it is necessary to take a large amount. Otherwise, you can immediately undress.

Example of calculating hospital for the part-time

The employee works at 0.5 bets from January last year. Salary on Polish - 10 000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

Until 2014, an employee did not work anywhere, its total experience is 1 year 11 months. In December 2015, the employee was sick for 10 days. Actual average daytime earnings - 164.38 rubles. (120,000 rubles .: 730) It is necessary to compare with earnings from the minimum wage, taking into account the mode of operation. That is from 98.05 rubles. (5965 rubles. × 24 months × 0.5: 730). Actual earnings above (164.38\u003e 98.05), so sick leave is considered from it.

Employee must issue a manual in the amount of 986.28 rubles. (164.38 rubles. × 10 days. × 60%).

Annex to a sick leave by temporary disability

If an employee presented a hospital sheet in the accounting department, according to the law in this case, he needs to pay for a hospital, and for this, calculate the hospital allowance for disability. The calculation of the manual is made on a separate sheet of paper and is applied to the employee sick leave.

Hospital sheet calculations are made according to the standard scheme:

• The estimated period for calculating the manual - two calendar years
• Defined average daytime earnings
• Specify the permanent period of the employee
• Specify what percentage of earnings is supposed to be an employee
• The size of the daily benefit is determined.
• Maximum size of the average daytime earnings, for comparison with the calculated value
• Specify which part of the benefit is paid at the expense of the employer's funds, and which due to the FSS of the Russian Federation

Patient payment, how many days, the payment time allowance for disability

Assign the employee to the manual is needed within 10 calendar days after he presented a hospital sheet, and transfer - to the nearest day after the assignment of the day, set for payday payment.

Note: A letter of the FSS of the Russian Federation of 07/14/16 No. 02-09-14 / 15-02-11878.

As the hospital is paid - the payment of the individual for compulsory social insurance is carried out through the employer's accounting. At the same time, the responsibility for the correctness of the accrual and spending of funds is carried by the Department of Insured in the face of the head and chief accountant (paragraph 10 of the Regulations on the FSS, approved. Decree of the Government of the Russian Federation of 12.02.94 No. 101). For the purpose and payment of benefits, the employee must submit an employer of disability (Federal Law of December 29, 2006 No. 255-ФЗ). In turn, according to part 1 of article 15 of Law No. 255-FZ, the policyholder appoints a manual for 10 calendar days from the date of submission by the employee necessary documents. Transfer cash It is necessary at the nearest day after the assignment of the day set for paying salary. For example, if a sheet of disability was charged to the employer on July 20, then it was necessary to appoint a manual until July 30, and transfer - to the next day after July 30, established for paying salary.

For payment of benefits, the employee must present a hospital list in the accounting department of his company no later than six months from the date of disability. If the term is broken, then the decision on the payment of benefits takes territorial body Social Insurance Fund. A list of good reasons, on the basis of which the Foundation will take a positive decision on the payment of benefits, is given in the Order of the Ministry of Health and Social Development of Russia of January 31, 2007 No. 74.

Accounting wiring (correspondence of accounts) Calculation of temporary disability benefits

Content of operations	Debit	Credit	Amount, rub.	Primary document
Accrued allowance for temporary disability at the expense of the organization (721.71 x 2)	20	70	1443,42
Accrued allowance for temporary disability at the expense of FSS RF (18 042,75 - 1443,42)	69-1	70	16599,33	Disability sheet, payroll
Painted NDFL ((18 042.75 - 400) x 13%)	70	68	2294	Tax Card
The allowance for temporary disability less deductible NFFL (18 042,75 - 2294)	70	50	15748,75	Payroll

Standard tax deduction in the amount of 400 rubles. It is provided with respect to the amount of income received by the employee in January, that is, taking into account the wages.

Errors in sick leave
The data on insignificant errors in the hospital leaf is given when it must be paid. Video with answers to questions on sick leave In 2019

The procedure for payment of benefits for temporary disability and pregnancy and childbirth employee who has several jobs is shown.