Posting “Accrued temporary disability benefits. Sick leave
Temporary disability of employees may be due to illness or other reasons. In doing so, he is supposed to cash compensation for a given period.
Dependence on employer region
According to the pilot project, the employer withholds financial resources for the benefit of his subordinates who are insured in the company. Charges are made by the Social Insurance Fund without the involvement of heads of organizations.
Pilot project allows the fund using its own funds pay costsassociated with the prevention of traumatic and occupational diseases. In 2018, another 6 regions took part in the said project on compensation payments to working citizens, directly by the fund.
Participates in the FSS pilot project
Today, these are the regions:
- Nizhny Novgorod, Karachay-Cherkess regions, the very first to enter the program and consisting in cooperation with the insurance fund since the beginning of 2012.
- Khabarovsk, Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions, joined the previous ones from 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 entered last year.
- Altai, Primorsky, Vologda, Amur, Oryol, Tomsk, Omsk, Jewish Autonomous, Magadan regions, together with the republic of Adygea, Buryatia, Kalmykia and the Primorsky Territory, which began participation in July this year.
Consequently, the total number of territories included in the pilot project of the Social Insurance Fund and characterized by direct payments increased by 13 in the past year. Heads of organizations located in the above-mentioned regions are exempted from paying benefits to staff, excluding the first three days of sick leave.
Not involved
The Decree of the Government of the 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, areas that were not previously included in the program are connected to the program. These are the territories of the Yakut, Vladimir, Voronezh, Volgograd, Kirov, Ivanovo, Kostroma, Kemerovo, Kursk, Ryazan, Tver, Smolensk regions and the Trans-Baikal Territory.
Exactly one year later, on July 1, 2019, the regions of the republics of Dagestan, Ingushetia, Karelia, Komi, North Ossetia, Khakassia, Kabardino-Balkaria, Udmurtia, Chechen, Chuvash become participants in the project. The same thing will happen with Arkhangelsk, Yaroslavl, Tula regions.
The most recent territories switching to an insurance program that provides for the payment of disability benefits 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 accounts of the balance sheet, taking into account all costs. Tax accounting include other expenses for production and sales.
The company has the right to reduce the taxable revenue by the total amount of all payments related to sick leave from its own current account.
Compensation postings for the first two days of incapacity for work are recorded by indicating production costs in the debit line of the account. It could be score 20 - about the main production. The credit of this transaction display score 70 - about settlements with employees in the form of wages.
The process of paying FSS benefits is noted in 69 account debit on calculations related to social insurance and security. Indicate the loan score 70. The accrual of funds is made on the basis of the sick leave, as well as the payroll.
If the debit line is marked accounts 20, 23, 25, 26 or 29and loan - score 70, then the head of the company paid the employee an allowance for the period of his illness, along with a surcharge, according to the average salary. In this case, the primary documents are the same as in the previous posting.
Withholding of value added tax is recorded by a record, where debit indicate score 70, on credit - score 68. The main primary document here will be a tax card.
According to the payroll issue compensation for temporary disability. This is reflected in the balance sheet as a line in the debit of which is entered 70 scoreand loan - score 51 (50.1).
Calculation and order of charges
Payments in accordance with the fund for the payment of labor must be carried out, given the basic rules of the law. Compensation for an employee’s illness relates to an entity’s balance sheet expenses.
Funds paid to employees from the social insurance fund account not related to company costs.
Calculation of compensation for temporary disability can be made on the following condition: The duration of the billing period is at least two years from the first to the last day of the current year. An employee must have official employment.
The employee’s daily average wage 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 following items:
- An employee income indicator for the past two years should be established.
- Then it is necessary to proceed to the study of sick leave, how many days the worker was sick.
- Next, calculate the average wage for one day. Along with this determine the length of service of the employee.
According to the rules of the legislation relating to insurance, it is revealed that the employee has exceptional reasons related to the unappointed benefit.
The limiting data taken into account for calculating compensation for the period due to illness always corresponds to the indicators relevant for the accounting year in relation to the employee's salary.
The total amount of payment associated with the period when the employee was ill is calculated using the product of the average wage for one day, an indicator corresponding to the length of service of the employee, and the number of unworked shifts that were paid.
Blank form
Help on calculating temporary disability compensation can be issued at free form. It is not approved by the norms of the law, however, when filling out it should be very competently and legibly write all the numbers, in accordance with the sick leave. FSS employees should not have difficulty studying this document.
So, to receive benefits due to illness has every right any employee 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 remuneration, the employer's responsibilities also include compensation for employees with periods of disability. Postings on sick leave and accrual of 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. For this, it is necessary to provide sick leave issued by the medical institution at the place of work.
The employer must calculate the days of illness, calculate the payments for the employee’s absence due to incapacity for work, and record the relevant records. Posting should be done in a timely manner, since the payment of sick leave benefits cannot exceed the deadlines. In accordance with the requirements of Law No. 255 FZ as amended on 01.01.2017, sick leave is calculated within 10 days after receiving it from the employee, payment is scheduled on the next day the salary is paid.
The current legislation establishes that the incurred expenses for temporary disability are compensated by the state through the FSS. However, in some cases, the costs are entirely at the expense of the employer. It is about the first 3 days of illness of the employee.
Postings when calculating sheets for incapacity for work are identical to the payroll records. 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 for sick leave on their own, the employer relates the 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 incapacity for work has its own characteristics, depending on the nature of the payments. Compensation for sick leave is carried out in the following cases:
- The illness of the employee. At the same time, the employer relates 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.
- If necessary, care for sick relatives. The state pays for the entire period of disability. Sick leave is not payable if a 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 benefits - childcare benefits, when registering for pregnancy in the early stages.
The payment of sick leave of employees, as well as the accrued salary, is taxable. Withholding personal income tax is carried out on the same basis, taking into account the existing tax deductions.
The exceptions are maternity leave payments. When calculating these benefits, personal income tax is not withheld.
Hospital payments of any kind are not subject to insurance premiums. Contributions to extrabudgetary funds are also not calculated for the payment of various types of benefits.
Accrued sick leave posting table
Postings on the calculation of sick leave, payment of accrued amounts and withholding taxes on them are not much different from the entries in the calculation of salary accruals.
Example. The employee was ill from 12/01/2016. December 12, 2016 and brought the sick leave. According to the results of calculations, the size of the payment amounted to 1,230 rubles. for every day. There is no right to tax deductions.
Based on the above conditions in the account, the following sick leave entries are formed:
Account Dt | Score CT | the name of the operation | Amount, rub. | A document base |
20, 23, 25,26, 44 | 70 | Accrual of 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 | Retained by personal income tax | 1 279 | Payroll |
70 | 51, 50 | Employee paid sick leave amount | 8 561 | Payroll |
51 | 69 | FSS reimbursed funds spent on sick pay | 6 150 | Payment documents |
In some regions, and in the future and throughout the country, benefits are paid directly from the FSS. In such cases, employers only reflect amounts calculated at their own expense.
In accounting, accrual and payment of hospital benefits, make the following entries:
- accrued allowance paid at the expense of the organization;
Debit 69 sub-account "Calculations with the Social Insurance Fund for social insurance contributions" Credit 70
- accrued benefits paid at the expense of the FSS of Russia (the disease is not associated with an accident at work and occupational disease);
Debit 69 subaccount "Calculations with the Social Insurance Fund on contributions for insurance against accidents and occupational diseases" Credit 70
- accrued benefits in connection with an accident at work and occupational disease;
Debit 70 Credit 50 (51)
- employee benefits were issued.
A collective or employment contract may provide for supplements to sickness benefits up to the employee’s average average earnings. In this case, the contract must specify the procedure for calculating the actual average earnings, based on which the surcharge is calculated. Supplements to the allowance at the expense of the organization reflect as follows:
Debit 20 (23, 25, 26, 29, 44 ...) Credit 70
- accrued supplement to the allowance to the actual average earnings.
This conclusion follows from the instructions to the chart of accounts (accounts 69, 70).
Situation: how to accrue hospital allowance 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 the allowance and reflect it in the accounting, accounting has 10 days after the employee brought a closed (i.e., fully completed) sick leave. For months, do not distribute the amount of benefits. It is necessary to pay the hospital allowance after its appointment in the shortest time set for the payment of salaries. 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 for the entire period of incapacity for work one sick leave is issued, then it is paid after the employee goes to work. With a long illness, when an employee opens several sick leave, they can be paid in turn. But for this, by the time of the next payment of the salary (advance), the employee must transfer the closed sick leave to the accounting department. In this case, you can assign a benefit and pay it to the nearest salary.
Special Modes
In accounting, the reduction of UTII or the single tax when simplifying the amount of hospital benefits do not reflect. After all, this will lead to a distortion of calculations with employees on hospital benefits and the financial result of the organization. Add hospital benefits to your cost accounting accounts as usual. And accrue the amount of the single tax on accounting accounts after deduction of hospital benefits (as well as insurance premiums):
Debit 99 Credit 68 subaccount "Calculations for a single tax"
- a single tax (advance payment) was accrued for payment based on the results of the tax (reporting) period.
That is, when simplifying with the object of taxation “income”, the single tax amount thus accrued in accounting for the year should correspond to the difference in values \u200b\u200bon 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. MMV-7-3 / 352.
The accrued UTII sum 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 of July 4, 2014 No. MMV-7-3 / 353.
According to Russian law, every employee of a commercial or government structure has the right to leave for a paid sick leave. The funds transferred to the employee come from two sources: their employer's own finances and the FSS money. In order not to violate the Labor Code of the Russian Federation and to prevent errors in the calculation, the accountant needs to make the correct entries on the sick leave in the accounting program. It is not difficult if you know the important details and subtleties.
According to the letter of the law, the sick leave is paid for:
- from the company's money - the first three days of illness;
- from extrabudgetary funds - the rest of the period of incapacity for work.
In some cases, the content of a sick employee rests entirely with the FSS. These include the following situations:
- iP disease, which voluntarily transfers contributions to funds;
- care for sick relatives;
- indications for prosthetics;
- insufficient company contributions to the Fund;
- additional payment of sick leave, in excess of the due on the basis of the employee’s income.
Posting sick leave in 2016 depends on whether the region participates in a 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 reflection of benefits can lead to the fact that it will be practically impossible to recover surplus from a 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. The transfers made reduce the amount of contributions to the extra-budgetary fund. If an excess occurs (minus debt to the FSS), the fund compensates for the costs incurred.
The 2016 sick leave accrual postings 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 the 20th account. The choice of account is determined by the department in which the employee is employed. If he works in the sales department, we will apply 44 accounts, if he works in auxiliary production - 23, if he relates to administrative personnel - 26.
If the region participates in a pilot project
If the employer company is located in such an area or republic, the task of the accountant is somewhat simplified. The company transfers to the diseased specialist only the funds for the first three for absence from the workplace. His subsequent ill health is the domain of the FSS, which translates the manual on its own.
Consider the accrual of sick leave (wiring) 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 federation entities 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 current events.
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this action should be reflected in accounting documents, in accordance with the requirements of the law. However, there is another option - when the benefit is paid by the Social Insurance Fund without the participation of the employer. How to draw up documents in this case, we will describe in the article below.
Accrual of Temporary Disability Benefit - Posting
In case of illness or in other similar cases established by the legislator, the employee must receive a sick leave certificate from the medical organization, which is closed and transferred to the employer after treatment. Moreover, the transfer of benefits in connection with a temporary lack of opportunities to work, according to Art. 3 of the Law "On Compulsory Social Security for Temporary Disability and Due to Maternity" dated December 29, 2006 No. 255-ФЗ, falls on the shoulders of the employer exclusively for the first 3 days, and starting from the 4th day the Social Insurance Fund is responsible for payments.
As a general rule, an organization’s accountant must use the credit of account No. 70 to transfer salaries and other payments to employees, which is used for calculations related to staff pay. Sick pay is transferred to the same account.
If we talk about how it can be accrued temporary disability allowance, then it is necessary to first decide whether the subject in whose territory the enterprise is located takes part in the pilot project of the Social Insurance Fund or not. According to the Decree of the Government of the Russian Federation “On Features ...” dated 04.21.2011 No. 294, a system of so-called direct payments is phased in in the territory of the Russian Federation. That is, if before the FSS transferred funds to the employer for various kinds of social payments, now the employer is excluded from the interaction chain and payments go directly from the FSS to the recipients. As for payments on the certificate of incapacity for work, 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 the funds to the citizen's account. The above Government Decision lists the regions participating in this project.
Below we consider what for accrual posting allowance carried out in regions that are participants in the direct payments program and which - in those that do not belong to it.
What kind of posting is accrued for temporary disability benefits?
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First, we will consider what transactions accompany the process of calculating payments in connection with a temporary inability to work if the subject of the federation in which the enterprise is located is not a member of 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 loan is account No. 70.
- When withholding personal income tax from payments, debit - account No. 70, credit - account No. 68.
- When accruing benefits from the FSS budget (starting from the 4th day of illness), debit is account No. 69, for credit - account No. 70.
- When filling out documents for an employee who does not work in the main production, it is necessary to select the desired account (No. 23, 25, 26 or 44).
- After the allowance is transferred to the employee, the debit is issued on account No. 70, credit - on account No. 51 or 50 (optional).
With the participation of the entity in which the enterprise is located, in the pilot FSS project, funds from the enterprise budget will be transferred only for the first 3 days of illness. Subsequent payments are financed from the FSS budget.
Behind temporary disability benefit in this case, the following:
- When calculating payments for the first 3 days of incapacity for work, debit - account No. 20, 23, 25, 26, 44 (optional), credit - account No. 70.
- When withholding personal income tax from the allowance, debit on account No. 70, credit - No. 68.
- When transferring funds to the employee’s account, debit is account No. 70, credit is No. 50 or 51 (optional).
When analyzing both options for posting, we can conclude that for those regions that are participants in the pilot project, the number of postings was reduced. In other words, the FSS undertook part of the accounting work of the enterprise.
Features of accounting when calculating and paying sick leave
There are 2 important features that need to be mentioned:
- Despite the fact that transfers on the certificate of incapacity for work are made as compensation to the employee for his inability to work, the legislator nevertheless obliges the employer to charge 13% of personal income tax on this amount. However, no additional social contributions will be credited to the allowance (for example, compulsory medical insurance, etc.).
- If the collective labor agreement provides for additional payments on sick leave other than those stipulated by law, these operations are also reflected in special accounts.
As you can see, postings can be different, depending on which region the payment is accrued in.