How much sick leave is paid from a year. How to calculate sick leave, counting algorithm, detailed examples with the latest changes
In 2018, as before, a sick leave certificate or a sick leave certificate is an important document, because only it gives the right to receive temporary disability benefits, which are paid instead of wages during the period of illness. In addition, the sick leave certificate confirms that you were legally absent from work.
Cases when an employee has the right to rely on exemption from work with the payment of benefits:
- illness (injury) of the employee;
- illness of a family member for whom care is necessary (including sick leave issued for child care);
- pregnancy and upcoming birth;
- quarantine.
A sick leave certificate is issued by a medical institution, but not by any: a medical organization must have a license for medical activity, including the performance of work (services) on the examination of temporary disability.
What's new in the design of sick leave?
The sheet form itself is a secure printing product. It is printed on special paper with a dark monophonic watermark with the logo of the FSS of Russia, it contains personal characteristics: an individual barcode of the form in the right corner, in the left corner - a white square for applying a two-dimensional code, also a technological number.
Registration of sick leave is also strictly regulated. Inadequate filling entails refusal to pay benefits. In this case, you will have to correct the shortcomings or get a duplicate of the sick-list at the medical institution.
The doctor tells about this and other features of the doctor-patient interaction when issuing a sheet of temporary disability on behalf of a medical institution
The latest news is that since July 2017, Russia has the opportunity to issue not only paper, but also electronic sick leave (generated in an automated information system and signed by authorized qualified electronic signature of authorized persons). Such a disability sheet is equivalent to paper. At the same time, the law does not provide for the simultaneous issuance of a disability certificate on a form and the design of an electronic sick leave.
The state hopes that the introduction of electronic sick leave will remove the risk of using fake sick leaves, as well as streamline the workflow. An additional plus: the employee can track the process of discharge of the sick-list in real time, and also check the calculation of benefits - if the employer correctly indicated the average earnings, length of service, make sure that everything is correct.
How are sick leave paid?
The temporary disability benefit is calculated on the basis of average earnings for the last 2 calendar years.
The amount of benefits during the "sick leave" depends on the length of service (total period of work). This legislation has changed: before, the size depended on continuous experience - work without interruption for more than two weeks.
With an insurance experience of less than 5 years, the benefit is 60% of the average earnings, from 5 to 8 years - 80%, from eight years - 100%
Almost all cases of human disability with the payment of benefits are compensated to the employer by the Social Insurance Fund. But the first three days of disability in case of illness (injury) are paid directly by the employer to the employee.
To the question whether sick leave is subject to insurance contributions (to the pension fund, medical and social insurance fund), the unequivocal answer follows: no, never. This allowance is already a state payment from the corresponding fund.
However, like wages, sick leave is subject to personal income tax, respectively, hand allowance is already issued net of tax. The terms for calculating and paying this tax by the employer-tax agent have changed: from January 1, 2016, tax agents transfer income tax in the form of temporary disability benefits no later than the last day of the month in which such income was paid. Thus, the deadline for transferring personal income tax from these payments is similar to the deadline for transferring payroll tax.
Hello! In this article, we will consider in detail the features of calculating hospital benefits in 2019.
Today you will learn:
- As on the sick leave, the amount to be paid is calculated;
- Who can get it, and what is needed for this;
- What is the relationship between the size of the payment and the length of service of the patient, the reasons for his disability;
- At whose expense the benefit is paid.
The details of how sick leave is paid are ever thought by any businessman with hired employees. Worker returned after illness with a disability certificate - what should I do? Of course, pay the allowance. The FSS compensates most of the amount, but the employer will have to calculate the payment and fill out all the documents in accordance with the laws. We will talk about this in our article.
Sick leave: to whom and when it is laid
Sick leave - a document of the form prescribed by law issued by a medical institution to a citizen to confirm his absence from work and non-fulfillment of his duties due to temporary disability.
According to the law, only full-time employees in the territory of the employer have the right to payments on this sheet. Workers under a civil law contract are also not entitled to apply for sick leave.
Disability on vacation days at their own expense, as well as arrest, do not fall under the payment.
For example, if an employee took a week of unpaid leave, but opened sick leave two days before returning to work. He fell ill for several more days, thus “extending” his vacation. In this case, the allowance for the first two days of incapacity for work will not be calculated for him, during the calculation only days will be taken when he was supposed to be present at the workplace.
Even citizens who quit less than a month ago can receive little money after an illness. The allowance is available to all insured citizens of Russia, as well as foreigners living in the Russian Federation and even persons without citizenship. But provided that until the moment of the citizen’s illness, the insurer regularly paid contributions to the Fund for it for half a year.
The grounds for obtaining a sick leave certificate at a medical institution may be:
- Own disease (injury);
- A relative’s disease which requires care;
- The approach of childbirth, the postpartum period for women;
- Quarantine.
Until recently, the FSS was strict about having an expert license from a medical institution, but after a series of trials, they reduced certification requirements.
An employee must present a sick leave certificate to the accounting department at the place of work no later than six months after his recovery.
Limit sick days
In certain situations, the law provides for restrictions on the maximum period of illness for which it is possible to receive benefits.
We list the main cases.
Happening |
The maximum duration of one paid sick leave |
Maximum paid days per calendar year |
Caring for a sick child under 7 years old (of any degree of relationship) |
– |
60 days (per child) Exception: a number of diseases approved by order of the Ministry of Health and Social Development N 84n - 90 days |
Care for a minor with a disability |
– | |
Child Care 7-15 years old |
15 days | |
Caring for any other family member |
7 days | |
For disabled employees |
120 days | |
Continuation of treatment in the sanatorium of Russia |
24 days |
Not limited |
One Fetal Pregnancy |
140 days |
Not limited |
Multiple pregnancy |
194 days |
Not limited |
Complicated childbirth |
156 days |
Not limited |
The employer must keep records of paid periods for each employee. If an employee submits a sick leave certificate after his absence, but he has already received the maximum allowable payments for this calendar year, then the document becomes a certificate confirming a valid reason for absenteeism.
Rules for filling out sick leave
The certificate attesting to the period of incapacity for work is filled out by the doctor, however, the employer is obliged to check the authenticity of the document and the absence of errors in it.
An incorrectly executed sheet sometimes causes the FSS to refuse to pay benefits. Errors in names and dates are especially common.
Basic filling rules relevant for this year:
- The doctor may leave the field “place of work” empty, then the employer must enter the correct name strictly with a gel pen with black ink;
- Corrections made by a doctor are not allowed. Therefore, if he made a mistake when filling out, he is obliged to immediately issue a duplicate;
- The document must bear the seal of the medical institution. The law does not establish any requirements for its appearance;
- Technical design flaws (getting the print on the fields to fill out) cannot become an excuse for the FSS not to accept the sheet, subject to the main condition - the text is read and there are no factual errors.
Sick leave calculation
We will divide this stage into several steps:
Step 1. Calculate the total salary of a citizen for the previous two calendar years.
Even when leaving for sick leave in 2019, the calculation will be based on his salary from 01/01/2017 to 12/31/2018.
You can only consider payments from which contributions to the Fund were paid. If an employee got into your organization less than two years ago, you will have to get a certificate of income from your previous place of work, or request from the Pension Fund.
Here we also meet restrictions. The Social Insurance Fund has determined the maximum value to be insured. In 2017 - 755,000 rubles, in 2018 - 815,000 rubles. An employee's income exceeding the border will have to be rounded to the maximum possible size.
Step 2. Calculate the average daily wage.
Divide the value obtained after the first step by 730.
The result can be any, but for further calculations you should make sure that it is greater than the minimum equal to (from January 1, 2019 - 370.85 rubles). This value is the same for all regions of Russia. If the amount turned out to be less, or completely equal to zero (the citizen did not receive income taxed by insurance premiums), the value calculated on the basis of the minimum wage is used for further calculations.
Step 3. Further daily earnings must be adjusted according to the employee's length of service.
The longer the experience of a citizen as an insured person, the greater the amount of benefits that he can receive after illness.
The calculation of seniority for a sick leave is done according to the scheme:
- The number of full calendar years, months, days that a citizen worked at each place where contributions to the insurance fund were paid for him is calculated;
- Values \u200b\u200bare added separately for full years, months, days;
- The resulting terms must be rounded. The sum of months more than 12 - is transferred to years, and if more than 30 days - they are converted to months. Thus, the experience is rounded up to years, and the remainder of incomplete months and days is discarded.
An exception: workers with difficult and harmful conditions, or injured at work through no fault of their own - for them the allowance is paid in full.
For caring for a sick child (this does not have to be a son or daughter, a younger brother or sister, nephew or grandson can get sick), according to the table below, only the first 10 days are paid, the next 50%.
The experience is restored according to the data of the work book, certificates from previous workplaces or upon request to the Pension Fund.
Step 4. The value obtained by the results of the third step, multiplied by the number of days at which, according to the certificate, the employee was disabled.
When counting the days you need to be extremely careful. As practice shows, the most common mistakes lie here. For example, a sick leave certificate opened on March 1, and closed on March 16 is 16 days (not 15!).
Only some days that are an exception are not taken into account:
- The employee was removed from the performance of his duties in accordance with the law (for example, for violation), or was relieved of work while maintaining wages;
- The employee was detained, was in custody;
- The period of the forensic medical examination;
- Days of inactivity.
Step 5. Subtract (13%).
The amount of tax is pre-rounded up to rubles. The resulting value will be the size of the benefits.
Example sick leave calculation
Cause: disease.
Seniority: 7 years.
Step 1. Salaries for 2017 - 573,000 rubles. (< 755 000 руб.). За 2018 год – 530 000 руб. (< 815 000 руб.). 573 000 + 530 000 = 1 103 000 руб.
Step 2. 1,110,000 / 730 \u003d 1,510.96 rubles. (\u003e RUB 370.85)
Step 3. 1,510.96 * 80% \u003d 1,208.77 rubles.
Step 4. 1 208.77 * 16 \u003d 19 340.32 rubles.
Step 5. 19 340.32 - 13% \u003d 16 826.08 rubles.
The first three days are paid by the employer (3,154.89 rubles), the rest is paid by the Social Insurance Fund (13,671.19 rubles).
Who pays sick leave
At first, the employer pays benefits to the sick person, then, after completing and submitting all documents to the Social Insurance Fund, he is compensated for part of the amount - payments for the fourth and subsequent days of disability.
Such a costly situation for an entrepreneur is valid in cases where a subordinate was absent from the workplace due to his own illness or injury.
For other cases (for example, caring for a sick relative), the FSS reimburses sick leave from the first day.
Already now, in some regions of the country (for example, in the Samara region), an experimental system is in place, when FSS sick leave payments are credited immediately to the employee’s individual account.
At the all-Russian level, it is planned to introduce a similar system from January 2019. That is, the FSS will not compensate the payment to the employer, but will independently charge it to the insured person.
When sick leave is paid
The calculation and accrual of sick leave allowance 10 working days from the date of sick leave. According to the Labor Code of the Russian Federation, the employee receives the payment on the day of the next salary.
If the employee still has not submitted documents by this date, the amount is temporarily “frozen” by the employer.
Documents
To reimburse funds spent on sick leave, an entrepreneur must submit to the Social Insurance Fund at the place of registration:
- An application containing the details of the entrepreneur and the amount of the benefit paid. You can download its form below.
- Help calculation. It has some similarities with the old form of 4-FSS. It displays the debt of the Insurance Fund, as well as the assessed contributions. New re-submitted to the Fund. You can download the calculation certificate below - Appendix No. 1 to the Application.
- Decryption of expenses. Her form also resembles the old 4-FSS report, table 2. In the transcript, it is necessary to show in detail all the costs of benefits, and not just those that you are going to reimburse. You can download the form below - Appendix No. 2 to the Application.
- A copy of the disability sheet.
Documents are considered on average no more than 10 working days. Then a decision is made on reimbursement of expenses, and money is transferred to the IP account. The reimbursed amount of expenses will need to be displayed in the 4-FSS report in the line “Reimbursed by the FSS of expenses”. The FSS, unilaterally, forwards the decision on reimbursement of expenses to the Federal Tax Service. Thus, in addition, you do not need to apply to the tax office for this.
The exception, we repeat once again, is those regions where the Pilot Project operates and the sick leave is paid directly to the employee’s personal account.
How sick leave is paid on holidays
It happens that an employee gets sick and takes sick leave on holidays (for example, from January 2 to 8). And to the delight of the employee, he will receive the temporary disability benefit in full.
Payments are made for calendar (and not for working) days. Regardless of whether they were weekends or holidays. Consequently, sick leave on holiday dates is paid in a general manner.
Application form for reimbursement of expenses + Help-calculation in the FSS + Explanation of expenses for benefits download
The methodology for calculating benefits has not changed. But the maximum size of the sick leave in 2018 increased. What is the reason for this, read the article.
What determines the maximum amount of sick pay in 2018
The maximum size of the sick leave in 2018 depends on two values:
- average employee earnings;
- insurance experience.
The calculation of sick leave and maternity allowance is based on the average earnings of the employee. Moreover, this average earnings is limited by the sum of the maximum base for calculating social insurance contributions for two years preceding illness or maternity leave.
If the insured event occurred in 2018, it is necessary to consider employee benefits from payments for 2016 and 2017. The limit on contributions in these years was 718,000 rubles. and 755,000 rubles. respectively.
What is the maximum amount of sick leave allowance for seniority?
The amount of sickness benefit depends on the length of the employee's length of service. If the experience is less than 5 years, he will receive a benefit of 60% of average earnings, if from 5 to 8 years - 80% of average earnings, more than 8 years - 100% of average earnings.
For convenience, we presented the information on the maximum daily allowance for temporary disability in the table below.
Table. Dependence of the sick leave amount on the length of service
Keep in mind: in certain cases, benefits should be considered from the minimum wage. In this regard, the maximum amount of sick leave payment in 2018 cannot exceed 9489 rubles.
Example. An employee of LLC "Rainbow" handed over to the accounting department sick leave to accrue benefits. The period of the disease is from 01.20.2018 to 01.28.2018. Salaries for 2016 and 2017 amounted to 1,612,000 (including 789,000 in 2016, 823,000 in 2017). That is, income for 2 years exceeded the maximum limit - 1,473,000 rubles.
The employee insurance period was 6 years and 3 months. What is the maximum amount of sick leave in 2018?
So, we determine the average daily earnings of 2017.81 rubles. [(718,000 + 755,000): 730].
Since the worker's experience is more than 5 and less than 8 years, the allowance will be paid to him in the amount of 80% of the average earnings.
The amount of sickness benefit for 9 calendar days is 14 528.23 rubles. (2017.81 rubles x 80% * 9 days).
The amount of the benefit that the employer pays at his own expense is 4,842.74 rubles. (2017.81 x 80% x 3 days).
The amount of the allowance at the expense of the FSS for the remaining days is 9685.49 rubles (2017.81 rubles x 80% x 6 days)
What is the maximum maternity leave pay in 2018?
The maternity allowance does not depend on the length of service of the employee and is paid in the amount of 100% of the average earnings. However, the maximum benefit amount is limited by the duration of maternity leave.
So, in ordinary birth, the maximum allowance is 282,493.4 rubles. (2017.81 rub. X 140 days), with complicated births - rub. (2017.81 rub. X 156 days), with multiple pregnancy - 391 455.14 rub. (2017.81 rubles x 194 days).
How much to pay childcare allowance
If the employee fell ill himself, then the term of the sick leave is not established by law. That is, the allowance should be paid to him for all the calendar days of the illness.
But if the employee is on sick leave to care for a child or another family member, then the maximum number of sick days that are payable is limited.
Minimum wage for calculating sick leave in 2018
In addition to the maximum limit of average daily earnings, there is a minimum size of average daily earnings for calculating hospital benefits. Use the minimum size:
- if the employee did not have earnings in the billing period;
- if the employee’s earnings for the month turned out to be less than the minimum wage established on the opening date of the sick leave.
In this case, take the minimum average monthly earnings for the billing period equal to 1 minimum wage. And the earnings for the billing period (24 months) are calculated using the formula:
The minimum average daily wage is determined by the formula:
If at the time of illness the employee worked part-time (for example, the employee is an external part-time worker) and had no earnings in the billing period (average monthly income was below the minimum wage), calculate the amount of earnings based on part-time work. That is, average earnings (minimum wages) are determined in proportion to the length of the employee’s working time.
To calculate, use the formula.
In 2018, the billing period for benefits includes 2016 and 2017.
For 2016, you can take into account payments in the range of 718,000 rubles, for 2017 - within
755 000 rub.
We calculate the maximum average daily earnings for calculating sick leave in 2018:
The maximum average daily earnings for calculating sick leave in 2018 is: 2017.81 rubles.
Since January 1, 2018, the minimum wage is 9489 rubles. The average monthly income should be compared with 9489 rubles.
In 2017, the minimum wage was 7,800 rubles. Since the minimum wage is increased, the minimum amount of sick leave in 2018 has become larger.
Calculate the average daily earnings:
The maximum average daily earnings for 2018 is: 311.97 rubles.
Reference data for calculating sick leave in 2018. Table.
How to calculate sick leave allowance in 2018
After going to work after an illness, an employee presents a sick leave. The organization is obliged to assign him benefits within 10 calendar days from the date of application and to pay - on the next day, established for the payment of salaries. According to article 15 of Law No. 255-FZ.
The allowance is accrued and paid if the employee applies for it no later than six months from the day he goes to work. According to article 12 of Law No. 255-FZ.
You need to pay for the entire period of the employee's disability, including weekends and public holidays.
In case of illness or personal 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 - at the expense of the Social Insurance Fund of the Russian Federation (paragraph 2 of article 3 of Federal law dated December 29, 2006 No. 255-ФЗ).
General procedure for calculating sick leave in 2018
To calculate the sick-list, the number of days in a year is always equal to 730. It does not matter whether we count in a leap year or not. Only for calculating maternity allowance the number of days may be different.
We calculate the marginal base for assessing contributions. For calculation, we take the base values \u200b\u200bfor 2016 and 2017: it is 718,000 rubles. and 755,000 rubles. respectively. In total, this will be:
1 473 000 rub.
Example 3. Calculation of hospital 2018 from the minimum wage
A new employee came to work at the company. Due to the difficult economic situation in his region, he could not find a job for a long time and did not work in 2016 and 2017. After working for about a month, he fell ill. A week later he brought a sick leave for 5 calendar days.
Since in the billing period (2016-2017) the employee did not receive wages, accounting should calculate the sick leave allowance based on the minimum wage.
First, we determine the average earnings: 9489 rubles. × 24 months : 730 days \u003d 311.97 rubles
The employee's working experience is 4 years 3 months, so his benefit will be 60% (up to 5 years) of the average earnings.
The calculation of benefits looks like this: 311.97 × 5 × 60% \u003d 936.91 rubles.
A similar situation in which there is no earnings in the billing period will be for employees who leave maternity leave. If there was no earnings, you need to calculate the hospital allowance from the minimum wage, taking into account seniority.
Example 4. Calculation of hospital 2018 from minimum wage with experience
less than 6 months
If the insurance period of the employee is less than 6 months, the sick leave 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 sick leave, you need to calculate and compare: the daily allowance calculated from the employee’s earnings and the maximum daily allowance for a particular month calculated from the minimum wage.
For example, we calculate the maximum daily allowance for March and February 2018. In March, 31 days, in February - 28 days.
The maximum daily allowance in February 2018 will be: 9489 rubles. : 28 days \u003d 338.89 rubles
The maximum daily allowance in March 2018 will be: 9489 rubles. : 31 days \u003d
$ 306.1
Example 5. Calculation of sick leave, if the experience is less than 6 months
On March 20, 2018, he brought a sick leave for the period of the illness from March 12 to March 18 (7 calendar days).
Earnings for the billing period 2016 - 2017 don't count. If an employee has an experience of less than 6 months, the sick leave allowance cannot be more than the minimum wage for the full calendar month and should be 60% of the average earnings.
Therefore, for further calculation of benefits, we must take the amount of 311, 97 rubles. and multiply it by 60%. We receive: 311.97 rubles. × 60% \u003d 187.18 rubles.
We calculate the sickness benefit from the daily allowance calculated from the minimum wage.
The sickness benefit is: 187.18 rubles. × 7 days \u003d 1310.26 rubles
Just in case. For your own peace of mind, we verify the amount of accrual for March and minimum wage. The amount received is 187.18 × 31 \u003d 5802.58 rubles. This amount is less than the minimum wage.
We pay a benefit of 1310.26 rubles.
We have compiled a convenient step-by-step instruction with illustrative examples for calculation in 2019. To quickly calculate the temporary disability benefit and test yourself, use the built-in article.
Calculator
Using a calculator is easy. Enter the salary data for two years, indicate the plus "+" experience. If there is a district coefficient, indicate it. And the program will output the result. The calculator calculates without deduction of personal income tax.
To select a seniority, put “+” in the seniority cell, and “-” in the other two.
The calculation procedure in steps:
2 . We calculate the average daily earnings for payment
So, you have learned the salary for two years. Now we need to transfer this salary in one day (it is called the average daily earnings). To do this, use the formula (paragraph 15 of the Regulation approved by RF Government Resolution No. 375):
Please note: the number 730 is not subject to any adjustment! This is a fixed value and it does not depend on whether the period is a leap year (731) or not. There are no excluded periods.
3 . Compare the amount of earnings with the minimum and maximum benefits
The average daily earnings that you actually calculated should be compared with the minimum and maximum.
The minimum is considered based on the minimum wage. And the maximum is based on the limits on contributions. We are devoted to calculating the minimum and maximum. Let's say the final numbers.
The minimum rate for one day of illness is 370.85 rubles.Compare the actual average daily earnings () and the minimum amount, pay the amount that is higher.
The maximum payout is 2150.68 rubles.If the number of (daily allowance) is more than the maximum, then take the maximum into the formula.
4 . We calculate the experience of the employee to pay
Next, you need to find out the experience of the employee. How to count it, we told in the article " Calculation of experience ". It has a calculator, very convenient. Days are calculated according to the work book.
When you know the experience, find the percentage for indexing benefits on our table. For different payments, a different percentage is taken (due to illness of the employee, child, etc.).
Experience
Reason for disability |
Worker Experience |
Benefit amount,% of average earnings |
Base |
---|---|---|---|
Own disease |
8 years and more |
Art. 7 of Law No. 255-FZ |
|
from 5 to 8 years |
|||
Occupational disease or work accident |
Art. 9 of the Federal Law of 07.24.98 No. 125-ФЗ |
||
Outpatient care for a sick child (under the age of 15 years) |
8 years and more |
100% for the first 10 days and 50% for subsequent days of incapacity for work |
Subp. 1 p. 3 Art. 7 of Law No. 255-FZ |
from 5 to 8 years |
80% for the first 10 days and 50% for the following days of disability |
||
60% for the first 10 days and 50% for the following days of disability |
|||
Outpatient care for a sick child (under the age of 15) and care for an adult family member (including a child over 15) |
8 years and more |
Subp. 2 p. 3 Art. 7 and p. 4 of Art. 7 of Law No. 255-FZ |
|
from 5 to 8 years |
|||
* The amount of payments to employees who have worked less than 6 months is limited by the minimum wage calculated for the full calendar month (taking into account the district coefficient, if applicable in the area). This is prescribed in paragraph 6 of Article 7 of Law No. 255-FZ.
6. We consider personal income tax and the amount of benefits paid to the employee
With disability benefits you need to pay personal income tax at a rate of 13%.
To calculate personal income tax, use the formula:
PIT pay to the budget. And the sick person, net of personal income tax, will receive the employee in his arms.
Calculation Example
I.V. Polyakova has been working as a proofreader at Dionis LLC since November 2012.
In February 2019, I.V. Polyakova spent on sick leave 10 calendar days. In support of which she submitted a disability certificate to the accounting department. We calculate the amount of temporary disability benefits that the employee will receive.
. Calculate the salary for 2017-2018
In 2017, Dionysus paid 400,000 rubles to an employee, and for 2018 - 480,000 rubles.
Total 880,000 rubles.
. Based on this, we calculate the average salary per day
The average daily earnings of an employee will be 880,000: 730 days. \u003d 1 205,48
. Compare the resulting number with the minimum and maximum benefits:
- Minimal - 370.85
- Maximum speed - 2,150.68
1 205,48 fits into the limits, so we take it into account:
370,85 < 1 205,48 < 2 150,68
. We calculate the length of service for the entire time and multiply the salary for one day by a factor.
Insurance experience I.V. Polyakova is 7 years old, so she will be paid an allowance of 80% of average earnings. That is, we use a coefficient of 0.8.
1 205.48 x 0.8 \u003d 964.38 p.
The employee was sick for 10 days: 964.38 x 10 \u003d 9,643.8 rubles.
. Subtract personal income tax 13%
9643.8 x 13% \u003d $ 1,254
Personal income tax is paid without cents, so we round it to the full ruble according to the rules of rounding.
We calculate the allowance on hand. 9 643.8 - 1 254 \u003d 8 389.8 rubles.
In the hands of the employee will receive 8 389.8 rubles.