You will need
- - information on the amount of earnings over the past two years;
- - data on number of days of illness.
For calculation of sick benefits in 2016, you must have information about the total income for the past two years (2014-2015). This includes all payments (salary, bonuses, allowances) made to an employee subject to personal income tax. Received the annual amount of income to be compared with the limit values, from which contributions are paid to the social insurance Fund. In 2014 624 thousand rubles, in 2015 - 670 thousand. If the annual income turned more than the specified values, then the calculation is carried out based on them.
Calculate the average daily earnings. The size of the income for the two years must be divided by 730 (number of days). The resulting value compare with the average daily minimum earnings, which in 2016 is set at 203,97 R. It is obtained based on the new minimum wage in R. 6204 for the current year. When comparing daily average and minimum earnings to be paid shall be the greater value. Also note that the average earnings per day should not exceed 1772,6 R.
Obtained the average daily earnings, multiply by the number of days of illness and the percentage depends on the employee's seniority and type of hospital. If an employee is ill he when experience more than 8 years hospital is paid 100%, from 5 to 8 80%, up to 5 years - 60%. When the professional disease is paid 100% of average daily earnings.
When paying for sick care child has the following percent. Outpatient care for a child under the age of 15 for the first 10 days of the payment depend on the experience: 100% - more than 8 years, 80% - from 5 to 8, 60% - up to 5 years. After 10 days, the uniform rate is applied - 50%. When caring for a sick child in the hospital and care for a family member older than 15 years shall enjoy the same interest as when sick pay when illness of the employee, depending on seniority.
If a worker fell ill himself, from the fourth day of the disease, the hospital pays the FSS, the first three days - the employer. If the employee took sick leave to care for family members, FSS is compensated by the benefits from the first day.