Payment of sickness sheet: algorithm of registration and payment of benefits

The sick-list is one of the basic documents for the employees of the accounting service. Accountants are required to closely monitor all changes in legislation and strictly follow the rules.

Correct filling

Many accountants still do not have time to master the rules, as officials again make adjustments. According to Resolution No. 624n dated July 29, 2011, which is currently under consideration, by the summer of 2012 the following changes will be introduced:

1. In the line "total accrued" indicate the amount of the allowance, taking into account personal income tax.
2. After the adoption of the decree, the spaces between the cells will be taken more seriously. At the moment the fund allows for an empty cell between the initials of the doctor. After making amendments, the space will only be possible after the last name (for example, Ivanov II). However, the error is not the basis for refusing to pay benefits and re-issuing the sheet.
3. Now the problems will not arise if the legal form (JSC, CJSC, etc.) will stand after the name of the enterprise.
4. The sick leaves that have technical deficiencies, i.e. Their filling was carried out not in print, but in written letters or letters go beyond the borders of the cell.
5. The sick leave, extended for more than 15 days without the appropriate marks of the medical commission, is not refundable. However, this does not apply to pregnant women.
6. If there is unreadable or unclear print on the hospital sheet, then such a document is subject to replacement.

How is the sick leave paid ?

Let's look at the changes in 2011 and the new payment for the sick-list.

1. Changes have affected earnings, from which the size of the allowance is taken into account. Previously, it was calculated for a 12-month period, and now the amount of the benefit is taken on the basis of two years preceding this period. If you get sick in 2012, then the average amount of earnings is calculated for 2010 and 2011. If you recently moved to a new job and your experience is less than 2 years, the calculation is based on data from a former employer. If the employee does not have an appropriate certificate confirming his earnings, he will have to apply to the place of the former job. It must be provided within 3 days.
2. Payment of the sick leave is made according to the average earnings. If the income for any reason is absent or it is below the minimum level, then the calculation is based on the minimum wage (to date it is 4611 rubles).
3. The payment of sick lists is directly related to the length of service. If your work experience is more than 8 years - then you are supposed to pay 100%, 5 - 8 years - 80%, up to 5 years - 60%.
4. Payment of sick leave is restricted. The maximum amount of hospital payment per year is up to 463 thousand rubles. Based on average earnings. And every year this amount is indexed.
5. The payment of the sick leave in the first 3 days is paid by the direct employer, and starting from the 4th day - by the fund. However, from the very first day, payments are made at the expense of the FSS in the following cases: care for a sick family member; Quarantine; Realization of prosthetics on honey. Indications in the special. Institution; Stay after in-patient treatment in sanatoria.
6. The payment of the sick list is calculated on the basis of all payments, excluding benefits and rewards.
7. Correction of errors. What if the amount entered by the accountant in the stock is incorrect? The wrong amount is carefully crossed out, and the correct amount is entered on the reverse side of the sheet. Certified by the signature of the accountant and the seal of the organization. Such an error is not an excuse for refusing compensation of benefits in the FSS. Corrective means are not allowed.
8. And the last thing you need to pay attention to is paying sick leave to the dismissed employees. The legislation clearly states that payments to former employees are made within 30 calendar days from the date of dismissal.

Hospital sheets, along with other documents, are stored in filigree or bound form for 10 years.