How much sick leave is paid per year. How to calculate sick leave, counting algorithm, detailed examples with latest changes
In 2018, as before, sick leave or a certificate of incapacity for work is an important document, because only it gives the right to receive benefits for temporary incapacity for work, which is paid instead of wages during the period of illness. In addition, the sick leave confirms that you were legally absent from work.
Cases when an employee has the right to count on exemption from work with payment of benefits:
- illness (injury) of the employee himself;
- illness of a family member for whom care is needed (including sick leave issued for caring for a child);
- pregnancy and upcoming childbirth;
- quarantine.
A sick leave is issued by a medical institution, but not by any: medical organization must have a license for medical activities, including the performance of work (services) for the examination of temporary disability.
What's new in the design of sick leave?
The sheet itself is a protected printed product. It is printed on special paper with a dark one-color watermark with the FSS of Russia logo, 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, as well as a technological number.
Sick leave is also strictly regulated. Inadequate filling will result in the denial of benefits. In this case, you will have to correct the deficiencies or receive a duplicate sick leave in a medical institution.
The doctor tells about this and other features of the interaction between the doctor and the patient when issuing a sheet of temporary incapacity for work on behalf of the medical institution.
The latest news is that since July 2017 in Russia it has become possible to issue not only paper, but also electronic sick leave (generated in an automated information system and signed by a strengthened qualified electronic signature authorized persons). Such a certificate of incapacity for work is equivalent to a paper one. At the same time, the law does not provide for the simultaneous issuance of a certificate of incapacity for work on a form and registration of an electronic sick leave.
The state hopes that the introduction of electronic sick leave will eliminate the risk of using fake sick leave, as well as simplify the workflow. An additional plus: the employee can track the sick leave process in real time, as well as check the calculation of the benefit - whether the employer indicated correctly average earnings, experience, make sure everything is correct.
How are sick leaves paid?
Temporary disability benefits are calculated based on the average earnings for the last 2 calendar years.
The amount of the benefit during the "sick leave" period depends on insurance experience(the general period of labor activity). In this, the legislation has undergone changes: previously, the size depended on continuous work experience - work without interruptions for more than two weeks.
With an insurance experience of less than 5 years, the allowance is 60% of the average earnings, from 5 to 8 years - 80%, from eight years - 100%
Almost all cases of disability of a person with the payment of benefits are compensated to the employer by the Social Insurance Fund. But the first three days of incapacity for work in case of illness (injury) are paid directly by the employer to the employee.
When asked whether sick leaves are subject to insurance premiums (in Pension Fund, the health and social insurance fund), the answer is unequivocal: no, never. This allowance is already a state payment at the expense of the corresponding fund.
However, like wages, sick leave is subject to personal income tax, respectively, the hand benefit is issued net of tax. The timing of the calculation and payment of this tax by the employer-tax agent has 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 period for transferring personal income tax from these payments is similar to the period for transferring payroll tax.
Hello! In this article, we will take a closer look at the specifics of calculating hospital benefits in 2019.
Today you will learn:
- How the amount to be issued is calculated according to the sick leave;
- Who can get it, and what is needed for this;
- What is the relationship between the amount of payment and the length of service of the patient, the reasons for his disability;
- At whose expense the benefits are paid.
The details of how sick leave is paid someday any entrepreneur with hired employees think about. The employee returned from illness with a certificate of incapacity for work - what to do? Pay the allowance, of course. The FSS compensates for 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 due
Sick leave - a document in the form established by law, issued by a medical institution to a citizen to confirm his absence from work and failure to fulfill his duties due to temporary disability.
According to the law, only employees who work full-time in the employer's territory are entitled to payments under this sheet. Those working under a civil law contract also do not have the right to qualify for sick leave.
Disability on vacation days at their own expense, as well as arrest are not covered by payments.
For example, if an employee took a week of unpaid leave, but two days before returning to work opened a sick leave. He was 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 credited to him, the calculation will only take the days when he should have been present at the workplace.
Even citizens who quit less than a month ago can get a 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 stateless persons. But on condition that until the moment of illness of the citizen, the insured regularly paid contributions to the Fund for six months.
The grounds for obtaining a sick leave in a medical institution may be:
- Own illness (injury);
- An illness in a relative as a result of which he needs care;
- Approaching labor, the postpartum period for women;
- Quarantine.
Until recently, the FSS was strict about the presence of medical institution expert licenses, but after a series of lawsuits, they lowered the certification requirements.
The employee must submit a sick leave to the accounting department at the place of work no later than six months after his recovery.
Limiting the days of sick pay
In certain situations, the law provides for restrictions on the maximum duration of illness for which it is possible to receive benefits.
We list the main cases.
Happening |
Maximum duration of one paid sick leave |
Maximum billable days in one calendar year |
Caring for a sick child under 7 years of age (of any degree of relationship) |
– |
60 days (for each child) Exception: a number of diseases approved by order of the Ministry of Health and Social Development N 84n - 90 days |
Disabled minors care |
– | |
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 |
Singleton pregnancy |
140 days |
Not limited |
Multiple pregnancy |
194 days |
Not limited |
Complicated labor |
156 days |
Not limited |
The employer is obliged to keep records of the paid periods for each employee. If the employee presents a sick leave 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 the time off.
Rules for filling out a sick leave
A certificate confirming the period of incapacity for work is filled in by a doctor, however, the employer is obliged to verify the authenticity of the document, the absence of errors in it.
An incorrectly executed sheet sometimes becomes the reason for the FSS to refuse to reimburse the payment of benefits. Errors in names and dates are especially common.
Basic filling rules that are relevant for the current year:
- The doctor can leave the field "place of work" empty, then the employer must enter the correct name in a strictly gel pen with black ink;
- Corrections made by a doctor are not allowed. Therefore, if he made a mistake when filling out, then he must immediately issue a duplicate;
- The document must be stamped by a medical institution. The law does not establish any requirements for its type;
- Technical flaws in the design (printing on the fields for filling) cannot become an excuse for the FSS to refuse to accept the sheet, if the main condition is met - the text is readable and there are no factual errors.
Sick leave calculation
Let's divide this stage into several stages:
Step 1. Calculate the total salary of a citizen for the two previous calendar years.
Even when leaving for sick leave in 2019, the calculation will be based on his salary from 01.01.2017 to 31.12.2018.
Only payments from which contributions to the Fund were paid can be taken into account. If an employee got a job in your organization less than two years ago, then you will have to get a certificate of income from the previous place of work, or request from the Pension Fund.
Here we also encounter restrictions. The Social Insurance Fund has determined the maximum value to be insured. In 2017 - 755,000 rubles, in 2018 - 815,000 rubles. The employee's income exceeding the threshold will have to be rounded up to the maximum possible amount.
Step 2. Calculate the average daily earnings.
Divide the value obtained after the first step by 730.
Any result can be obtained, but for further calculations, you should make sure that it is greater than the minimum equal to (from January 01, 2019 - 370.85 rubles). This value is the same for all regions of Russia. If the amount turned out to be less, or even equal to zero (the citizen did not receive earnings subject to insurance premiums) - for further calculations, the value calculated based on the size of the minimum wage is used.
Step 3. The daily earnings must then be adjusted according to the employee's insurance record.
The more experience of a citizen as an insured person, the more more amount benefits that he can receive after illness.
The calculation of the length of service for a sick leave is done according to the scheme:
- The number of full calendar years, months, days that a citizen has worked at each place where contributions to the insurance fund were paid for him is calculated;
- The values are added separately for full years, months, days;
- The resulting terms must be rounded. The sum of months more than 12 - is translated into years, and if more than 30 days - they are converted into months. Thus, the length of service is rounded up to years, and the remainder of incomplete months and days is discarded.
Exception: workers with difficult and harmful conditions, or injured at work through no fault of their own - for them the benefit is paid in full.
For caring for a sick child (it 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 length of service is restored according to the data of the work book, certificates from previous jobs or upon request from the PF.
Step 4. The value obtained as a result of the third step, multiply by the number of days during which, according to the certificate, the employee was disabled.
When counting days, you need to be extremely careful. As practice shows, the most frequent mistakes... For example, a sick leave open on March 1, and closed on March 16 is 16 days (not 15!).
Only some days are not taken into account, which are an exception:
- The employee was suspended from performing his duties according to the law (for example, for violation), or released from work with pay;
- The employee was taken into custody, was under arrest;
- The period of the forensic medical examination;
- Days of downtime.
Step 5. Subtract (13%).
The tax amount should be pre-rounded to rubles. The resulting value will be the amount of the benefit given.
An example of calculating a sick leave
Cause: disease.
Seniority: 7 years.
Step 1. Salary 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. 1,103,000 / 730 = 1,510.96 rubles. (> RUB 370.85)
Step 3. 1,510.96 * 80% = 1 208.77 rubles.
Step 4. 1,208.77 * 16 = 19,340.32 rubles.
Step 5. 19,340.32 - 13% = 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 for the sick leave
Initially, the employer pays the sick person's allowance, then, after processing and submitting all documents to the FSS, he is compensated for part of the amount - payments for the fourth and subsequent days of incapacity for work.
Such a costly situation for an entrepreneur applies 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, in some regions of the country (for example, in the Samara region) there is an experimental system, when payments on sick leave by the FSS are immediately credited to the individual account of the employee.
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 independently accrue it to the insured person.
When sick leave is paid
The calculation and accrual of sick leave is due 10 working days from the date of provision 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 by this date the employee has not yet submitted the documents, then the amount is temporarily "frozen" by the employer.
The documents
To reimburse the funds spent on sick leave, the entrepreneur must submit to the Social Insurance Fund at the place of his registration:
- A statement containing the details of the entrepreneur and the amount of benefits paid. You can download its form below.
- Help-calculation. It has some similarities with the old 4-FSS form. It displays the debt of the Insurance Fund, as well as the assessed premiums. The new one is not submitted to the Fund again. You can download the calculation help below - Appendix No. 1 to the Application.
- Breakdown of expenses. Her form also resembles the old 4-FSS report, table 2. In the transcript, it is necessary to display in detail all the costs of benefits, and not just not that are going to be reimbursed. You can download the form below - Appendix No. 2 to the Application.
- A copy of the certificate of incapacity for work.
Documents are considered on average no more than 10 working days. Then a decision is made on reimbursement of expenses, and cash 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”. FSS, in unilaterally, sends the Decision on reimbursement of expenses to the Federal Tax Service Inspectorate. Thus, in addition, you do not need to contact the tax office on this matter.
The exception, we repeat once again, is those regions where the Pilot Project is in effect and 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 at holidays(for example, from 2 to 8 January). And to the joy of the employee, he will receive the benefit for temporary disability in full.
Payments are made for calendar (not working) days. Regardless of whether they were weekends or holidays. Consequently, sick leave on holidays is paid in accordance with the general procedure.
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. And here maximum size sick leave increased in 2018. What is the reason for this, read the article.
What determines the maximum amount of sick leave payments in 2018
The maximum sick leave in 2018 depends on two values:
- average earnings of an employee;
- insurance experience.
Calculation of sick leave and maternity allowance is made based on the average earnings of the employee. Moreover, this average earnings are limited by the sum of the limit values of the base for calculating insurance premiums for social insurance for two years preceding illness or maternity leave.
If the insured event occurred in 2018, the employee benefits must be calculated 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, taking into account the length of service
The amount of the sickness benefit depends on the length of the employee's insurance period. If the work experience is less than 5 years, he will receive an allowance in the amount of 60% of the average earnings, if from 5 to 8 years - 80% of the average earnings, more than 8 years - 100% of the average earnings.
For convenience, we have provided information on the amount of the maximum daily allowance for temporary disability in the table below.
Table. Dependence of the amount of sick leave on the length of service
Keep in mind: in certain cases, benefits should be counted 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 "Raduga" handed over the sick leave to the accounting department for the calculation of benefits. The period of illness is from 20.01.2018 to 28.01.2018. Salaries for 2016 and 2017 amounted to 1,612,000 (including 789,000 in 2016, 823,000 in 2017). That is, incomes for 2 years exceeded the maximum limit value - 1,473,000 rubles.
The employee's insurance record was 6 years and 3 months. What is maximum amount sick leave in 2018?
So, let's determine the average daily earnings of 2017.81 rubles. [(718,000 + 755,000): 730].
Since the employee has more than 5 years of experience 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 out of own funds, - 4842.74 rubles. (2017.81 x 80% x 3 days).
The amount of the benefit at the expense of the Social Insurance Fund for the remaining days - 9685.49 rubles (2017.81 rubles x 80% x 6 days)
What is the maximum pay for a sick leave for pregnancy and childbirth 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 amount of the benefit is limited to the duration maternity leave.
So, during normal childbirth maximum allowance is equal to 282,493.4 rubles. (2017.81 rubles x 140 days), for complicated childbirth - rubles. (2017.81 rubles x 156 days), with multiple pregnancies - 391,455.14 rubles. (2017.81 rubles x 194 days).
How much to pay the hospital child care allowance
If the employee falls ill himself, then the term of the sick leave is not established by law. That is, the allowance must be paid to him for all calendar days of illness.
But if an employee is on sick leave to care for a child or another family member, then the maximum number of sick leave days that are payable is limited.
Minimum wages for calculating sick leave in 2018
In addition to the maximum limit of the average daily earnings, there are minimum size average daily earnings for calculating sickness benefits. Apply a minimum size:
- if the employee had no earnings in the billing period;
- if the employee's monthly earnings turned out to be less than the minimum wage established on the date of opening the sick leave.
In this case, the minimum average monthly earnings for settlement period take it equal to 1 minimum wage. And the earnings for the billing period (24 months) are calculated using the formula:
Determine the minimum average daily earnings using the formula:
If at the time of illness the employee worked part-time (for example, the employee is an external part-time worker) and in the billing period he had no earnings (the average monthly earnings turned out to be lower than the minimum wage), calculate the amount of earnings taking into account part-time work. That is, determine the average earnings (minimum wage) in proportion to the employee's working time.
Use the formula to calculate.
In 2018, the billing period for benefits includes 2016 and 2017.
For 2016, payments can be taken into account within 718,000 rubles, for 2017 - within
RUB 755,000
Let's calculate the maximum average daily earnings to calculate sick leave in 2018:
The maximum average daily earnings for sick leave calculation in 2018 is: 2017.81 rubles.
From January 1, 2018, the minimum wage is 9489 rubles. The average monthly earnings must be compared with 9489 rubles.
In 2017, the minimum wage was 7800 rubles. Since the minimum wage has been increased, the minimum sick leave benefit has increased in 2018.
Let's 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 benefit in 2018
After going to work after an illness, the employee presents a sick leave. The organization is obliged to assign him an allowance within 10 calendar days from the date of appeal and pay it - on the next day set for the payment of wages. According to article 15 of Law No. 255-FZ.
The allowance is calculated and paid if the employee applies for it no later than six months from the date of going 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 non-working holidays.
In case of illness or home injury, the benefit for the first three days of incapacity for work is paid to the employee at the expense of the company, and from the fourth day - at the expense of the FSS of the Russian Federation (clause 2 of Art. 3 Federal law dated December 29, 2006 No. 255-FZ).
General procedure for calculating sick leave in 2018
To calculate sick leave, the number of days in a year is always 730. It does not matter whether we count in a leap year or not. Only for calculating maternity benefits, the number of days may be different.
Let's calculate the maximum base for assessing contributions. For the calculation, we take the base values for 2016 and 2017: this is 718,000 rubles. and 755,000 rubles. respectively. This will add up to:
RUB 1,473,000
Example 3. Calculation of sick leave 2018 from the minimum wage
A new employee came to work in the company. Due to the complex 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, the accounting department must calculate the sick leave benefit based on the minimum wage.
First, we determine the average earnings: 9489 rubles. × 24 months : 730 days = 311.97 rubles.
The employee's work experience is 4 years 3 months, so his allowance will be 60% (up to 5 years) of the average earnings.
The calculation of the allowance looks like this: 311.97 × 5 × 60% = 936.91 rubles.
A similar situation, in which there is no earnings in the billing period, will be for female employees who have left maternity leave. If there was no earnings, you need to count hospital allowance from the minimum wage, taking into account the length of service.
Example 4. Calculation of sick leave 2018 from the minimum wage with experience
less than 6 months
If the employee's insurance experience is less than 6 months, the sick leave benefit cannot exceed the minimum wage for a full calendar month, in accordance with 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 specific month, calculated from the minimum wage.
For example, let's calculate the maximum daily allowance for March and February 2018. There are 31 days in March, 28 days in February.
The maximum daily allowance in February 2018 will be: 9489 rubles. : 28 days = 338.89 rubles.
The maximum daily allowance in March 2018 will be: 9489 rubles. : 31 days =
RUB 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 illness from March 12 to March 18 (7 calendar days).
Earnings for the billing period 2016 - 2017 do not count. If an employee has less than 6 months of experience, the sick leave benefit cannot be more than the minimum wage for a full calendar month and must be 60% of the average earnings.
Therefore, for further calculation of the benefit, we must take the amount of 311.97 rubles. and multiply it by 60%. We get: 311.97 rubles. × 60% = 187.18 rubles.
We calculate sick leave benefits from the daily allowance calculated from the minimum wage.
The sickness benefit is equal to: 187.18 rubles. × 7 days = RUB 1,310.26
Just in case. For your own peace of mind, let's check the amount of accrual for March and the minimum wage. The resulting amount is 187.18 × 31 = 5802.58 rubles. This amount is less than the minimum wage.
We pay an allowance in the amount of 1,310.26 rubles.
We have compiled a convenient step by step instructions with illustrative examples for the calculation in 2019. To quickly calculate your temporary disability benefits and test yourself, use the built-in article.
Calculator
The calculator is easy to use. Enter the data on the salary for two years, indicate with a plus "+" length of service. If there is a regional coefficient, indicate it. And the program will output the result. The calculator counts without deducting personal income tax.
To select the length of service, put a "+" in the experience box, and a dash in the other two "-".
Calculation procedure in steps:
2 ... We calculate the average daily earnings for payment
So, you found out the salary for two years. Now we need to transfer this salary into one day (it is called the average daily earnings). To do this, use the formula (clause 15 of the Regulation approved by Decree of the Government of the Russian Federation No. 375):
Please note: the number 730 cannot be corrected in any way! This is a fixed amount and does not depend on whether the period falls on a leap year (731) or not. There are no exclusion periods here.
3 ... We compare the amount of earnings with the minimum and maximum benefits
The average daily earnings that you actually calculated should be compared to the minimum and maximum.
The minimum is calculated based on the minimum wage. And the maximum is based on contribution limits. We are dedicated to the calculation of the minimum and maximum. Let's say the final figures.
The minimum salary for one day of illness is 370.85 rubles. Compare the actual average daily earnings () and the minimum amount, assign the amount that is greater to payment.
The maximum payout is 2150.68 rubles. If the number from (allowance per day) turns out to be greater than the maximum, then take the maximum in the formula.
4 ... We calculate the length of service of the employee for payment
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 counted according to the work book.
When you find out the experience, find the percentage for indexing benefits according to our table. For different payments, a different percentage is taken (due to illness of an employee, child, etc.).
Experience
Reason for incapacity for work |
Employee 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 old |
|||
Occupational disease or industrial accident |
Art. 9 of the Federal Law of 24.07.98 No. 125-FZ |
||
Caring for a sick child (under 15 years of age) outpatient |
8 years and more |
100% for the first 10 days and 50% for the following days of incapacity for work |
Subp. 1 p. 3 art. 7 of Law No. 255-FZ |
from 5 to 8 years old |
80% for the first 10 days and 50% for the following days of incapacity for work |
||
60% for the first 10 days and 50% for the following days of incapacity for work |
|||
Care for a sick child (under 15 years old) in a hospital and care for an adult family member (including a child over 15 years old) on an outpatient basis |
8 years and more |
Subp. 2 p. 3 art. 7 and paragraph 4 of Art. 7 of Law No. 255-FZ |
|
from 5 to 8 years old |
|||
* The amount of payments to employees who have worked less than 6 months is limited by the minimum wage calculated for a full calendar month (taking into account district coefficient if applicable locally). This is spelled out in paragraph 6 of Article 7 of Law No. 255-FZ.
6. We consider personal income tax and the amount of payment of benefits to the employee
With disability benefits, you must pay personal income tax at a rate of 13%.
To calculate personal income tax, use the formula:
Pay personal income tax to the budget. And the sick leave for deducting personal income tax the employee will get his hands on it.
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 this, she submitted a certificate of incapacity for work to the accounting department. Let's calculate the amount of temporary disability benefits that the employee will receive.
. Let's calculate the salary for 2017-2018
In 2017, Dionis LLC paid the employee 400,000 rubles, and for 2018 - 480,000 rubles.
Total RUB 880,000
. Based on this, we calculate average salary for one day
The average daily earnings of an employee will be 880,000: 730 days. = 1 205.48
. Let's compare the resulting number with the minimum and maximum benefits:
- Minimum wage - 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
. Let's calculate the employee's length of service for the entire time of work and multiply the salary for one day by the coefficient.
Insurance experience I.V. Polyakova is 7 years old, so she will be paid an allowance in the amount of 80% of the average earnings. That is, we use a coefficient of 0.8.
1 205.48 x 0.8 = 964.38 p.
The employee was sick for 10 days: 964.38 x 10 = 9 643.8 rubles.
. We take away personal income tax 13%
9643.8 x 13% = 1 254 rubles.
Personal income tax is paid without kopecks, so we round it to the full ruble according to the rounding rules.
Let's calculate the hand benefit. 9,643.8 - 1,254 = 8,389.8 rubles.
The worker will receive 8 389.8 rubles in hand.