Posting “Temporary disability benefit accrued. Sick leave
Temporary disability of employees may be due to illness or other reasons. At the same time, he is required monetary compensation for the period.
Dependence on the region of the employer
According to the pilot project, the employer withholds financial resources on the allowance of his subordinates, who are insured in the company. Accruals are made by the Social Insurance Fund without involving the heads of organizations.
The pilot project allows the foundation, using its own Money pay expenses associated with the prevention of traumatic and occupational diseases. For 2018, another 6 regions took part in the specified project on the payment of compensation to working citizens, directly by the fund.
Participates in the FSS pilot project
To date, these are the regions:
- Nizhny Novgorod, Karachay-Cherkess regions, the very first included in the program and in cooperation with the insurance fund since the beginning of 2012.
- Khabarovsk, Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions, which have joined the previous ones since mid-2012.
- Tatarstan, Sevastopol, Samara, Crimean, Rostov and Belgorod regions participating in the project since 2015.
- Kaluga, Lipetsk, Bryansk, Ulyanovsk, Kaliningrad regions, including the Republic of Mordovia, which joined last year.
- Altai, Primorsky, Vologda, Amur, Oryol, Tomsk, Omsk, Jewish Autonomous, Magadan regions, together with the Republic of Adygea, Buryatia, Kalmykia and Primorsky Krai, which began participation in July of this year.
Hence, total territories included in the pilot project of the Social Insurance Fund and characterized by direct payments, increased by 13 in the outgoing year. excluding the first three days of sick leave.
Does not participate
Government Decree Russian Federation increased the existence of a pilot project related to the payment of compensation from the fund for three full years until the beginning of 2020.
On July 1, 2018, regions that were not previously included in it are connected to the program. These are the territories of the Yakutsk, Vladimir, Voronezh, Volgograd, Kirov, Ivanovo, Kostroma, Kemerovo, Kursk, Ryazan, Tver, Smolensk regions and the Trans-Baikal Territory.
Exactly one year later, also on July 1, 2019, the regions of the republics of Dagestan, Ingushetia, Karelia, Komi, North Ossetia, Khakassia, Kabardino-Balkaria, Udmurt, Chechen, Chuvash become participants in the project. The same will happen with Arkhangelsk, Yaroslavl, Tula regions.
The most recent territories transitioning to insurance program, paying disability benefits, these are the regions of large cities, St. Petersburg, Moscow, including the Tyumen, Sverdlovsk, Moscow and Leningrad regions.
The payment of benefits for the period when the employee was on sick leave is displayed using the balance sheet accounts, taking into account all costs. TO tax accounting relate other expenses for production and sale.
The company has the right to reduce taxable revenue by overall size all payments related to sick leave from your own current account.
The compensation entry for the first two days of incapacity for work is recorded using the entry in the debit line of the production costs account. It could be count 20- about the main production. For the credit of this transaction, display score 70– about settlements with employees in the form wages.
The process of paying FSS benefits is noted in debit 69 accounts on payments related to social insurance and security. On credit indicate score 70. The accrual of funds is made on the basis of the sick leave, as well as the payroll.
If the debit line has counts 20, 23, 25, 26 or 29, and credit - score 70, then the head of the company paid the employee an allowance for the period of his illness, along with an additional payment, according to the average salary. In this case, the primary documents are the same as in the previous posting.
The withholding of value added tax is recorded by a record, where the debit indicates score 70, on credit - account 68. Main primary document This is where the tax card will appear.
According to the payroll, they issue compensation for temporary disability. This is reflected in balance sheet line, in the debit of which is entered 70 count, and credit - score 51 (50.1).
Calculation and accrual procedure
Payments in accordance with the wage fund must be carried out, taking into account the basic rules of the law. Compensation due to an employee's illness refers to the expenses of the organization regarding the balance sheet.
Funds paid to employees from the social insurance fund account not included in company costs..
Compensation for temporary disability can be calculated on following condition: the duration of the billing period is at least two years from the first to the last day of the current year. The employee must have official employment.
The daily average salary of an employee is calculated by dividing the total salary, regarding the billing period, by the total number of days, relative to two years.
The procedure for calculating sick leave benefits consists of the following points:
- An indicator of the employee's income for the last two years should be established.
- Then it is necessary to proceed to the study of the sick leave, how many days the employee was sick.
- Next, calculate the average wage for labor activity for one day. Along with this, the employee's insurance experience is determined.
According to the rules of legislation relating to insurance, it turns out that the employee has exceptional reasons related to unassigned benefits.
The limit data taken into account for the calculation of compensation for the period of sickness always correspond to the indicators relevant for the reference year in relation to the employee's salary.
The total amount of the payment associated with the period when the employee was sick is calculated by multiplying the average wage for one day, the indicator corresponding to the length of service of the employee, and the number of unworked shifts that were paid.
Blank Form
A certificate on the calculation of compensation for temporary disability can be issued in free form. It is not approved by the norms under the law, however, when filling it out, it is necessary to write down all the numbers very competently and legibly, in accordance with the sick leave. FSS employees should not have any difficulty in studying this document.
So, he has every right to receive benefits due to illness any member of the organization. The employer is obliged, according to the sick leave received from the employee, to pay him the necessary amount. Compensation is regulated by Decree of the Government of the Russian Federation No. 375 from mid-June 2007.
In addition to wages, it is the responsibility of the employer to compensate employees for periods of incapacity for work. Sick leave and temporary disability benefits are recorded depending on the source of payment.
Formation of sick leave entries
Every employed citizen has the right to apply for paid sick days. To do this, you must provide at the place of work issued medical institution sick leave.
The employer needs to calculate the days of illness, accrue payments for the time the employee is absent due to disability and reflect the relevant entries in the accounting. The formation of entries should take place in a timely manner, since the payment of sick leave benefits cannot exceed deadlines. According to the requirements of Law No. 255 FZ, as amended on 01/01/2017, the sick leave is calculated within 10 days after receiving it from the employee, payment is assigned on the next day the wages are transferred.
The current legislation states that committed expenses for temporary disability are compensated by the state through the Social Insurance Fund. However, in some cases, the costs are entirely at the expense of the employer. It's about about the first 3 days of illness of the employee himself.
Postings in the calculation of sheets for the onset of disability are identical to the records for payroll. The difference arises only when determining the source of payment:
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- Dt 69 accounts are used when calculating benefits at the expense of the FSS;
- When paying sick leave on their own, the employer allocates costs to accounts 20, 23, 25, 26, 44, depending on the type of activity of the organization and the employment of the employee.
Calculation of accruals for temporary disability
The accrual of benefits for the onset of disability has its own characteristics depending on the nature of the payments. Compensation for sick leave is carried out in the following cases:
- Illness of the employee. At the same time, the employer attributes the accruals for the first 3 days of illness to his own expenses, the rest of the time is subject to compensation at the expense of the Social Insurance Fund.
- When it comes to caring for sick relatives. The state pays for the entire period of incapacity for work. Sick leave is not payable if the relative's illness occurred during the employee's vacation.
- Maternity leave. In these cases, the accrual is carried out entirely at the expense of the FSS. The same applies to other maternity payments― benefits for child care, when registering for pregnancy in the early stages.
The payment of sick leaves of employees, as well as the accrued salary, is subject to taxation. Withholding personal income tax is carried out on the same grounds, taking into account the available tax deductions.
The exception is payments related to maternity leave. When calculating these benefits, personal income tax is not withheld.
Hospital payments of any nature are not subject to insurance premiums. Contributions to extra-budgetary funds and when paying various types of benefits are not charged.
Posting table for accrued sick leave
Postings for calculating sick leave, paying accrued amounts and withholding taxes from them differ little from the entries for calculating payroll.
Example. The employee has been ill since 12/01/2016. to 08.12.2016 and brought sick leave. According to the results of calculations, the amount of payment amounted to 1,230 rubles. for every day. Right to tax deductions missing.
Based on the above conditions, the following sick leave entries are formed in accounting:
Account Dt | Account Kt | the name of the operation | Amount, rub. | A document base |
20, 23, 25,26, 44 | 70 | Sick leave at the expense of the employer (3 days) | 3 690 | Sick leave |
69 | 70 | The amount of sick leave at the expense of the FSS | 6 150 | Sick leave |
70 | 68 | Withheld personal income tax | 1 279 | Payroll calculation |
70 | 51, 50 | Employee paid sick leave | 8 561 | payroll sheet |
51 | 69 | The FSS compensated the funds spent on the payment of sick leave | 6 150 | Payment documents |
In some regions, and in the future throughout the country, benefits are paid directly from the FSS. In such cases, employers in their accounting reflect only the amounts calculated at their own expense.
In accounting, register the accrual and payment of hospital benefits with the following entries:
- accrued allowance paid at the expense of the organization;
Debit 69 subaccount “Settlements with the FSS on contributions to social insurance» Credit 70
- an allowance paid at the expense of the FSS of Russia has been accrued (the disease is not associated with an accident at work and an occupational disease);
Debit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases" Credit 70
- allowance was accrued in connection with an accident at work and occupational disease;
Debit 70 Credit 50 (51)
- Provided employee benefits.
A collective or employment agreement may provide for additional payments to sickness benefits up to the employee's actual average earnings. At the same time, it is necessary to prescribe in the contract the procedure for calculating the actual average earnings, on the basis of which the surcharge is calculated. The organization’s contribution to the allowance should be reflected as follows:
Debit 20 (23, 25, 26, 29, 44...) Credit 70
- the additional payment to the allowance is calculated up to the actual average earnings.
This conclusion follows from the Instructions for the chart of accounts (accounts 69, 70).
Situation: how to accrue hospital benefits in accounting if an employee fell ill in one month and recovered in another, monthly or after the employee goes to work?
In order to assign benefits and reflect it in the accounting, the accounting department has 10 days after the employee has brought a closed (i.e., fully completed) sick leave. Do not distribute the amount of the allowance by month. It is necessary to pay the sick leave benefit after its appointment as soon as possible, established for the issuance of wages. This follows from the provisions of Part 5 of Article 13 and Part 1 of Article 15 of the Law of December 29, 2006 No. 255-FZ.
If one sick leave is issued for the entire period of disability, then it is paid after the employee returns to work. In case of a long-term illness, when several sick leaves are opened for an employee, they can be paid in turn. But for this, by the time of the next salary payment (advance payment), the employee must transfer the closed sick leave to the accounting department. In this case, you can assign an allowance and pay it to the next salary.
Special Modes
In accounting, a decrease in UTII or a single tax with simplification by the amount hospital benefits don't reflect. After all, this will lead to a distortion of the calculations with employees for hospital benefits and financial result organizations. Accrue hospital benefits to cost accounting accounts in the normal way. And accrue the amount of the single tax on accounting accounts already minus hospital benefits (as well as insurance premiums):
Debit 99 Credit 68 sub-account "Calculations for a single tax"
- accrued single tax (advance payment) payable at the end of the tax (reporting) period.
That is, when simplifying with the object of taxation “income”, the amount of single tax accrued in this way in accounting for the year must correspond to the difference in values in lines 133 and 143 of section 2.1 of the declaration approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / 352.
The accrued amount of UTII must correspond to the amount reflected in line 040 of section 3 of the declaration approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353.
According to Russian legislation, each employee of a commercial or state structure has the right to take paid sick leave. The funds transferred to the employee come from two sources: the employer's own finances and the FSS money. In order not to violate the Labor Code of the Russian Federation and avoid errors in the calculation, the accountant needs to make the correct entries on the sick leave in the accounting program. It's easy if you know important details and subtleties.
According to the letter of the law, sick leave is paid:
- from the company's money - the first three days of illness;
- from the extrabudgetary fund - the rest of the period of disability.
In some cases, the maintenance of a sick employee falls entirely on the "shoulders" of the FSS. These include the following situations:
- illness of an individual entrepreneur who voluntarily transfers contributions to funds;
- caring for sick relatives;
- indications for prosthetics;
- insufficiency of the company's contributions to the Fund;
- additional sick pay, in excess of the allowance based on the level of income of the employee.
Sick leave entries in 2016 depend on whether the region participates in the pilot project implemented by the FSS. Based on this, the accountant selects the appropriate accounts in the accounting program. It is important not to make a mistake: incorrect accrual and the reflection of benefits can lead to the fact that it will be almost impossible to recover the surplus from the specialist.
If the region is not participating in the pilot project
In this situation, the allowance is paid from the funds of the employing organization. Transfers made reduce the amount of contributions to off-budget fund. If an excess is formed (minus debt to the FSS), the fund compensates for the costs incurred.
The sick leave records in 2016 for regions outside the pilot project will be as follows:
When reflecting the accrual of benefits for the first three days, the accountant does not have to use account 20. The choice of account is determined by the department of the organization where the employee is employed. If he works in the sales department, account 44 is applicable, if he works in auxiliary production - 23, if he belongs to administrative staff - 26.
If the region is participating in the pilot project
If the employer is located in such a region or republic, the task of an accountant is somewhat simplified. The company transfers to a sick specialist only the funds for the first three absences from the workplace. His subsequent ill health is the responsibility of the FSS, which translates the allowance on its own.
Consider the accrual of sick leave (posting) in this case:
In 2016, there were no changes related to the reflection of sick leave in the accounting program. The only innovation is the constant expansion of the list of subjects of the federation included in the FSS pilot project. Therefore, in order to avoid mistakes, the accountant must monitor the status of his region and respond flexibly to ongoing events.
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this action should be reflected in the documents accounting, in accordance with legal requirements. However, there is another option - when the allowance is paid by the FSS without the participation of the employer. How to draw up documents in this case, we will tell in the article below.
Calculation of temporary disability benefits - posting
In case of illness or in other similar cases established by the legislator, the employee must receive medical organization sick leave, which after the end of treatment is closed and transferred to the employer. At the same time, the transfer of benefits due to the temporary inability to work, in accordance with Art. 3 of the law "On compulsory social insurance in case of temporary disability and in connection with motherhood ”of December 29, 2006 No. 255-FZ, falls on the shoulders of the employer exclusively for the first 3 days, and starting from the 4th day, the FSS is responsible for payments.
By general rule the accountant of the organization for the transfer of salaries and other payments to employees must use the credit of account No. 70, which is used for calculations related to the payment of staff work. The payment for the sick leave is transferred to the same account.
If we talk about how it can be temporary disability benefit accrued, then it is necessary first to decide whether the subject on whose territory the enterprise is located accepts participation in the FSS pilot project or not. According to the Decree of the Government of the Russian Federation “On the Features ...” dated April 21, 2011 No. 294, a system of so-called direct payments is gradually introduced on the territory of the Russian Federation. That is, if earlier the FSS transferred funds to the employer for various kinds of social payments, now the employer is excluded from the chain of interaction and payments go directly from the FSS to the recipients. As for sick leave payments, the employer, as before, transfers funds only for the first 3 days of illness. Starting from the 4th day, the FSS joins the case and transfers funds to the citizen's account. The above-mentioned Government Decree lists the regions participating in this project.
Below we will consider which accrual posting allowance are carried out in regions that are participants in the direct payments program and which - in those that do not belong to it.
What is the procedure for calculating temporary disability benefits?
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First, let's consider what transactions accompany the process of accruing payments due to temporary inability to work, if the subject of the federation in which the enterprise is located is not a participant in the FSS pilot project. In this case, the employer transfers the money to the payer.
Consider this option with specific postings:
- When making payments at the expense of the enterprise, the debit is account No. 20, the credit is account No. 70.
- At withholding personal income tax of payments, debit - account No. 70, credit - account No. 68.
- When calculating benefits from the FSS budget (starting from the 4th day of illness), debit - account No. 69, for credit - account No. 70.
- When drawing up documents for an employee who does not work in the main production, you must select the desired account (No. 23, 25, 26 or 44).
- After the allowance is transferred to the employee, the debit is issued to account No. 70, the credit is issued to account No. 51 or 50 (optional).
With the participation of the subject in which the enterprise is located, in the pilot project of the FSS, funds from the budget of the enterprise will be transferred only for the first 3 days of illness. Subsequent payments are financed from the FSS budget.
Per temporary disability benefits posting in that case the following:
- When calculating payments for the first 3 days of disability, debit - accounts No. 20, 23, 25, 26, 44 (optional), credit - account No. 70.
- When withholding personal income tax from benefits, debit to account No. 70, credit - No. 68.
- When transferring funds to an employee's account, debit - account No. 70, credit - No. 50 or 51 (optional).
When analyzing both options for posting, it can be concluded that for those regions that are participants in the pilot project, the number of postings was reduced. In other words, the FSS took over part of the work of the accounting department of the enterprise.
Features of accounting when accruing and paying sick leave
There are 2 important features to mention:
- Despite the fact that transfers on a sick leave are made as compensation to an employee for his inability to work, the legislator still obliges the employer to accrue on this the amount of personal income tax in the amount of 13%. However, no additional social contributions(for example, for compulsory medical insurance, etc.).
- If the collective labor agreement provides for additional sick leave payments other than those provided for by law, these operations are also reflected in special accounts.
As you can see, the postings can be different, depending on the region in which the payment is calculated.
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