On the importance of the ability to correctly calculate the hospital

Strangely enough, but the work of an accountant can also be called a seasonal one. In the summer, people are eager to take a vacation and at least slightly carefree in the sun. The accountant must make a calculation and prepare in advance the documents for issuing the vacation. And in the winter, employees begin to ache a lot, increasing the amount of work that must be done by the "accountant" (you need to check the provided disability sheets and prepare a sick-list for payment). For a good specialist, this is not difficult. To those who only comprehend the heights of accounting, it is necessary to clearly understand the sequence of actions.

Before you start the calculation of a hospital, you need to do the following:

1. Make sure that it corresponds to the approved form and is filled in properly. After all, the Social Insurance Fund allocates funds for payment of disability cards, and he will not allow gross violations (if they are, then the company will have to compensate expenses from own funds). Incorrect calculation of the sick-list will become a "minus" for the accountant in the eyes of the employer.
2. If the document is in order, then it is worthwhile to note whether there are any reasons for the employee to reduce the amount of the allowance due (they are clearly stipulated in Article 8 of Law No. 255 of 2006).
3. It is necessary to find out in what size the enterprise plans to compensate the employee for temporary incapacity for work. As you know, no one limits the maximum limit. The head of the enterprise can give an order to increase the total amount at the expense of the company's own funds. True, it is necessary to pay additional fees for medical, social and pension insurance.

All clear? Now you can take directly for the calculation of the hospital.

Starting the calculation, it is necessary to take into account that only working days are paid. Weekends and holidays are not payable ! The calculation of payment for the sick leave is not complicated, but it must be done correctly and on time (so as not to create problems for the enterprise). One wrong and not timely calculated hospital sheet can lead to the most undesirable consequences. Social Insurance and the Tax Inspectorate constantly conduct routine inspections aimed at identifying such cases. A payroll accountant should have a good command of the calculation methodology and be able to apply all the laws and regulations adopted by the government on this issue in practice.

Also, for calculation, the average earnings of an employee for the previous two years is necessarily required. When calculating the average earnings for the sick-list, you must take into account all production and non-production bonuses, as well as district coefficients (if any). The state has set a limit level of average earnings, which must be adhered to. From year to year this level is constantly rising (in 2012 it amounted to 512 thousand rubles).

Now there are only mechanical calculations left. We take the amounts earned by a citizen for the last two years, add them, and then divide by the number of days (calendar). We get average earnings for one day. It should not be more than the average daily earnings in the country. If a person works at an enterprise recently, he can submit a certificate of income from his previous job. Then you need to take into account the insurance period of the employee. The law establishes that 100% of the payment is paid to citizens who are insured for at least 8 years. If the insurance period is in the range from 5 to 8 years, then 80% of the amount due is paid. Employees, insured for less than 5 years, can claim only 60% of the payment. Well, those who have a minimum length of service (6 months or less) or a salary below the established minimum wage (SMIC) can only rely on the amount within this very minimum wage. When everything is clear with interest, it only remains to multiply the average earnings per day by the number of sick days. The calculation can be considered finished!