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Temporary disability benefits can be paid both at the expense of the employer and at the expense of the FSS of the Russian Federation. The amount of the calculated benefit depends on the length of service of the employee, the amount of his salary, and the date the sick leave starts. In addition, do not forget about the increase in the minimum wage from July 1. In the article, experts from 1C give examples of calculating benefits for temporary disability and their reflection in the program "1C: Salary and Personnel Management 8" edition 3 for the most common cases in practice.

The sick leave is an important document. It confirms the legality of the employee's absence from work and serves as the basis for calculating and paying benefits.

In addition to earnings for the previous two years, the length of service and the date of onset of the illness affect the calculation of benefits.

Calculation of benefits ...

... depending on the insurance period

In accordance with the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter - Law No. 255-FZ), in most cases the amount of the disability benefit depends on the length of service:

• from 8 years and more - an allowance is paid in the amount of 100% of the average earnings;
• from 5 to 8 years old - 80% of the average earnings;
• up to 5 years old - 60% of the average earnings.

The percentage of average earnings for calculating the benefit is taken into account in the following situations

• own disease (other than occupational disease); injury (other than injury associated with an accident at work); quarantine; prosthetics for medical reasons; follow-up care in sanatoriums immediately after hospitalization (part 1 of article 7 of Law No. 255-FZ);
• caring for a sick child on an outpatient basis and in a hospital (subparagraphs 1, 2, part 3 of article 7 of Law No. 255-FZ);
• caring for an adult family member on an outpatient basis (part 4 of article 7 of Law No. 255-FZ).

In some cases, an allowance is paid in the amount of 100% of the average earnings, regardless of the length of service. This:

• maternity benefit (Article 11 of Law No. 255-FZ);
• occupational disease or industrial accident (Article 9 of the Federal Law of 24.07.1998 No. 125-FZ).

If an employee who quit the organization has his own illness or injury within 30 calendar days from the date of dismissal, then on the basis of part 2 of article 7 of Law No. 125-FZ, an allowance is paid in the amount of 60% of the average earnings, regardless of length of service.

Rules for calculating and confirming seniority to determine the amount of benefits for temporary disability, pregnancy and childbirth approved by the order of the Ministry of Health and Social Development of Russia dated 06.02.2007 No. 91 (as amended by the order of the Ministry of Health and Social Development of Russia dated 11.09.2009 No. 740n) (hereinafter - the Rules).

Clause 21 of the Rules states that the periods of work (service, activity) are calculated in a calendar manner based on full months (30 days) and a full year (12 months). Moreover, every 30 days of the indicated periods are transferred to full months, and every 12 months of these periods are transferred to full years. This does not mean that the entire period must be converted into days, and then divided by 30 and 12. It is necessary to select the full calendar periods: years, months, and the remainders must be converted into months at the rate of 30 days a month.

Example 1. Calculation of seniority for the period

Let's calculate the length of service for the period 09/14/2015 - 03/16/2016.

If you just divide the number of days for the entire period 185 by 30, then you get the experience of 6 months and 5 days.

But according to the Rules, you must first take into account the full calendar periods: 5 full months - from October 2015 to February 2016. Then 17 days of September 2015 are summed up with 16 days of March 2016. According to the rules, 33 days are 1 month (30 days) and 3 days. Thus, the total length of service is 6 months and 3 days. This is exactly how the experience in the program is calculated.

Sometimes the exact dates are not indicated in the documents confirming the length of service. Clause 27 of the Rules establishes that if only years are indicated without specifying exact dates, July 1 of the corresponding year is taken as the date, and if the day of the month is not indicated, then that is the 15th day of the corresponding month. This means that these are the dates that must be specified in the program. In the program "1C: Salary and personnel management 8", the experience is indicated in the card Employee link Labor activity.

Insurance experience for calculating sick leave consists of the periods during which the person was insured against temporary incapacity for work, and of the non-insured periods.

The insurance periods include the periods of work of the insured person under an employment contract, state civil or municipal service and periods of other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with motherhood (part 1 of article 16 of Law No. 255- FZ).

Non-insurance periods are periods of military service, as well as other service provided for by the Law of the Russian Federation of 12.02.1993 No. 4468-I "On pension provision for persons who have served in military service, service in the internal affairs bodies, the State Fire Service, bodies for the control of turnover narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families ”, which the employee passed from 01.01.2007.

Recall that the allocation of non-insured periods is associated with differences in the procedure for financing the payment of temporary disability benefits. The presence of non-insured periods can affect the percentage of average earnings used to calculate the benefit.

For example, without non-insured periods, the length of service is 7 years. The allowance is calculated at the rate of 80% of the average earnings. But if you add another 2 non-insurance years, then 100% of the average earnings are taken into account when calculating the benefit.

In general, sick leave costs (with the exception of the first three days in case of illness or injury to an employee) are reimbursed at the expense of the FSS of the Russian Federation. The difference in the amount of benefits arising in connection with non-insurance periods is additionally financed from the federal budget (due to interbudgetary transfers from the federal budget provided for the specified purposes to the budget of the FSS RF).

When filling out the data on the length of service in the program and in the form of the certificate of incapacity for work, the following should be considered. The field "Insurance experience" of the certificate of incapacity for work (section "To be filled in by the employer") is the full length of service, which is taken into account when calculating sick leave. This field corresponds to the field of the program Length of service for sick leave payments, taking into account non-insured periods. In the field "including non-insured periods" of the certificate of incapacity for work, only the length of service of non-insured periods should be highlighted.

At the same time, in the field Insurance experience to pay for sick leave in the program, you must indicate the length of service without non-insured periods.

Example 2. Filling in data on seniority on the sick leave form and in the program "1C: Salary and personnel management 8"

The length of service for sick leave payments, taking into account non-insured periods (“Insurance experience” - in the certificate of incapacity for work) 01.01.2006 - 31.05.2016 is 10 years 5 months. At the same time, the employee was on duty from 01/01/2006 to 12/31/2014. The non-insurance period starts from 01.01.2007 and lasts until 31.12.2014, i.e. it is 8 years. On the form in the field "Insurance experience" 10 years 5 months are indicated and the non-insurance period is highlighted, including 8 years (Fig. 1). Rice. 1 Fragment of the form of the certificate of incapacity for work In the program, in the Employee's card, in the field Length of service for paying sick leave, taking into account non-insured periods, 10 years and 5 months are indicated, and in the field Length of service for paying for sick leave you must indicate the length of service without non-insured periods, i.e. 2 years and 5 months (Fig. 2). Rice. 2. Information about the length of service

For an employee there is no difference whether there are non-insurance periods in his experience, but for the FSS it is important.

Example 3. Calculation of disability benefits in the presence of non-insured periods

Disability benefits provided from 06/01/2016 to 06/18/2016. Employee's work experience for sick leave payment, taking into account non-insured periods 10 years 5 months, including a non-insured period of 8 years When filling out the Sick leave document, on the Payment tab, set the Apply benefits checkbox and select Payments due to offset of non-insured periods in the insurance record. In the Percentage of payment field, 100% was automatically set, because the total length of service is more than 8 years. But in the field, the Percentage of payment without benefits is 60%, because without benefits, the length of service is only 2 years and 5 months, which is less than 5 years. The difference between the total length of service and the length of service without benefits is paid from the federal budget minus the first three days paid by the employer. On the Accrued tab (Fig. 3), the hospital charge is calculated in the total amount of 13,767.15 rubles, including from the federal budget - 5,506.80 rubles. In the 4-FSS report, expenses from the federal budget are allocated automatically.

Rice. 3. Accruals for sick leave taking into account non-insured periods

... depending on the date of onset of the illness

Throughout 2016, the maximum average daily earnings for all cases except maternity leave is 1,772.6 rubles. When calculating the average daily earnings in 2016, you need to take into account all earnings for 2014 from which insurance premiums were transferred, but not more than 624,000 rubles, and all earnings for 2015, from which insurance premiums were transferred, but not more than 670,000 rubles. The average daily earnings are obtained by dividing the amount of these limited earnings for 2 years by 730. In some cases, the minimum wage affects the amount of the benefit, and it changed during 2016.

From 01.01.2016 the minimum wage is 6,204 rubles per month (Article 1 of the Federal Law of 14.12.2015 No. 376-FZ), and from 01.07.2016 by the Federal Law of 02.06.2016 No. 164-FZ it is set at 7,500 rubles per month ... It is necessary to take into account the change in the minimum wage

from 01.07.2016, if the employee has ...

... the average earnings for the previous two years are below the minimum wage

If the average earnings of an employee calculated for 2014 and 2015 (calculated for a full calendar month) are lower than the minimum wage, then the benefit is calculated based on the minimum wage. If the date of onset of the disease falls on the period from 01/01/2016 to 06/30/2016, then the minimum average daily earnings calculated from the minimum wage is 203 rubles. 97 kopecks. (6 204 rubles x 24) / 730 = 203.97 rubles). For diseases that began on July 1, 2016, the minimum average daily wage is 246 rubles. 58 kopecks (7,500 rubles x 24) / 730 = 246.58 rubles).

Example 4. Calculation of benefits from the minimum wage due to low earnings

Employee N.I. Rostova presented to the accounting department a sick leave for caring for a child under 7 years old on an outpatient basis for 1 day on 07/15/2016. Work experience of the employee on the day of illness is 2 years (less than 5 years, but more than six months). N.I. Rostova has been working part-time since November 2015. Her earnings in 2015 amounted to 50,000 rubles. References from previous jobs were not provided.

Actual average daily earnings were:
RUB 50,000.00 / 730 = 68.49 rubles.

The minimum average daily wage from the minimum wage, taking into account part-time work, was: 246.58 rubles. x 0.5 = 123.29 rubles, which is more than the actual value. The allowance is calculated from the minimum wage 123.29 rubles. taking into account the experience. Work experience is less than five years, therefore, 60% is taken into account to calculate the allowance: 123.29 rubles. x 60% = 73.97 rubles.

Please note that in this case the start date of the incapacity for work is important. The disease began in July, so the minimum wage was 7,500 rubles. If the date of onset of the disease was before 01.07.2016, and the disease continued in July, then the minimum wage would be 6,204 rubles.

... less than six months of experience

If the employee's experience is less than six months, then the disability and maternity benefits cannot exceed the minimum wage for each calendar month.

Example 5. Limitation of benefits to the minimum wage due to short length of service

Employee D.V. Borovoy began working on 04/01/2016 on a full-time basis at an enterprise in an area without a regional coefficient (RK). The certificate of earnings from the previous employer in 2015 confirms the amount of 500,000 rubles.

The sick leave is provided for 2 days: 06/30/2016 - 07/01/2017.

On the day of the onset of the illness, the length of service is less than six months and the amount of the benefit is not limited by the maximum size of the base for calculating insurance premiums, but by the maximum amount of the daily allowance calculated from the minimum wage.

Actual average daily earnings amounted to: 500,000 rubles. / 730 = 684.93 rubles. Less than five years of experience, so the average daily earnings are limited to 60% and equal to 684.93 rubles. x 60% = 410.96 rubles. But since the length of service is less than six months, it is also limited by the maximum daily allowance in June: 6,204 rubles. / 30 = 206.80 rubles, and in July 7,500 rubles. / 31 = 241.94 rubles.

Thus, for 2 days, an allowance of 206.80 rubles was accrued. + RUB 241.94 = RUB 448.74 (fig. 4).

Rice. 4. Accruals on sick leave from the minimum wage

note, maternity benefits are accrued in advance and if the employee went on maternity leave before July 1 and before the new minimum wage was approved. Moreover, if the vacation continues after July 1, then the amount of the benefit must be recalculated taking into account the new minimum wage and the difference must be paid.

The need for recalculation arises if the maternity allowance is limited to the maximum amount of the daily allowance, as in Example 5, due to the fact that the employee had less than six months of experience. To perform recalculation in the program, you need to open the document created and paid earlier Sick leave... By button To correct create a new document. In it on a bookmark Recalculation of the previous period previously accrued amounts are reversed, and on the tab Assessed (in detail) new charges are displayed. As a result, the new document shows the difference, in this case - the amount to be paid.

... violation of the regime

If the employee, without good reason, violated the regimen prescribed by the attending physician or if the incapacity for work occurred due to alcohol or drug intoxication, then the calculation is made in the same way as in the second case.

This case differs from the previous one in that in case of violation of the regime, the allowance is calculated based on the minimum wage, starting from the day of the noted violation, and before that - according to the general rules, taking into account the actual average earnings.

A temporary incapacity for work certificate issued by a medical institution is a confirmation of the employee's temporary incapacity for work. The employee can, at his option, either receive a certificate of incapacity for work in paper form (on a blue form) or issue an electronic "sick leave", in this case, the medical institution will only inform him of the number of the certificate of incapacity for work, according to which the employer can subsequently receive all the information necessary for calculating benefits ... To be able to issue electronic hospitalization, the employing organization must be connected to the information interaction system with the FSS. Let's consider how to register a paper or electronic certificate of incapacity for work in the program.

Sick leave document

A certificate of incapacity for work is registered in the 1C: ZUP 3 program using a document Sick leave (Personnel - All absences of employees):

If two groups of users work with the program: HR specialists and payroll accountants, then it is assumed that the document Sick leave entered by a user with a profile Personnel officer, indicating in it the employee and the data from the certificate of incapacity for work, and then the user with the profile Calculator- calculates the allowance for temporary disability and approves the document. This publication discusses working on behalf of a user with a HR profile.

Entering data into the document "Sick leave"

Month and date of the document

In document Sick leave , you should fill in the details correctly Month and date . date Is the date of registration of the sick leave in the program, and Month- month of accrual, in which the employee will be credited with benefits for the document Sick leave .

Example 1

Example 2

LN number

In the props LN number the number of the certificate of incapacity for work is indicated.

If the employee presented a paper "sick leave", then the number will be located in the upper right corner of the certificate of incapacity for work:

If the employee was issued an electronic "sick leave", then the medical institution will inform him of the number of the certificate of incapacity for work. Also, the number can be found in the personal account of the insured person or in the personal account of the employer on the FSS website. By the number of the certificate of incapacity for work, you can load all the data of the electronic "sick leave" into the 1C program automatically - for this, just click on the button Get data from the FSS .

Employee's insurance experience

To calculate the temporary disability benefit, you need to know the employee's insurance record. Information about the insurance experience calculated on the date of the beginning of temporary disability will need to be indicated in the paper "sick leave" in the section To be completed by the employer .

Usually the initial insurance experience, i.e. the experience calculated as of the date of admission is entered into the program when an employee is hired, and in the document Sick leave the insurance period is automatically calculated as of the date of the onset of temporary disability. In this case, no additional action is required from the user.

If the insurance experience for an employee is not entered in the program, then it must be entered for the correct calculation of the benefit. In this case, in the form of a document Sick leave the inscription is displayed The length of service is not filled, benefits may be calculated incorrectly :

You should click on this inscription and enter the insurance experience.

Is a continuation of the certificate of incapacity for work

If the field is filled in on the certificate of incapacity for work Continuation of the certificate of incapacity for work No. , then this means that this sick leave is a continuation of another.

In this case, the document Sick leave in the program, you must check the box and select the document Sick leave , which is a continuation of this document.

Example

In this case, first, a document is entered into 1C Sick leave for the period from 16.04 to 20.04:

Then the second document is entered Sick leave in which the checkbox is set Is a continuation of the certificate of incapacity for work and there is a link to the first Sick leave:

The reason for the incapacity for work

In the props The reason for the incapacity for work the reason for the incapacity for work is indicated on the basis of the code filled in the corresponding cells of the certificate of incapacity for work:

The decoding of the codes of reasons for incapacity for work is presented on the back of the form:

Example

In document Sick leave on the basis of this, the reason for the incapacity for work is indicated - (01, 02, 10, 11) Illness or injury (other than work-related injuries) :

If one of the following codes is indicated on the certificate of incapacity for work as the reason for the incapacity for work 09 , 12 , 13 , 14 or 15 , then in document Sick leave the reason is chosen or .

When code 09 in order to choose the correct reason in the program, you must look in the certificate of incapacity for work the age of the person being cared for:

If the age does not exceed 15 years, then this is caring for a child, and if it exceeds, then it is caring for a sick adult family member.

For a reason (09, 12, 13, 14, 15) Caring for a sick child you will need to fill in additional data on the tab Childcare :

For a reason (09) Caring for a sick adult family member a similar tab will be called Caring for relatives :

For details on how a sick leave is registered and benefits are accrued in case of caring for children or relatives, see the publication Hospital for Nursing - registration and calculation in 1C.

Period of incapacity for work

Dates in requisites Exemption from work from ... to ... filled out on the basis of information in the table of the same name of the form of the certificate of incapacity for work. The program document indicates the total period of incapacity for work.

In document Sick leave the period of release from work is indicated from 10.04 to 20.04:

Take into account the earnings of previous policyholders

Checkbox Take into account the earnings of previous policyholders installed by default:

This means that if an employee provides or previously provided certificates of earnings from other employers, and they were entered into the program, then earnings from the certificates will be taken into account when calculating temporary disability benefits.

If, when calculating the allowance, certificates from other employers do not need to be taken into account, then the checkbox should be unchecked.

Reflection of sick leave in the time sheet

In the time sheet, the period of temporary incapacity for work is reflected by an alphabetic code B :

Accrue, carry out and pay sick leave. We will also consider the procedure for correcting incorrectly accrued amounts.

To reflect the fact of incapacity for work, the program provides for the document "Sick leave". In the near future, it is planned to introduce electronic sick leave certificates in 1C.

To find it, you need to go to the "Salary" menu, then click on the link "Sick leave certificates".

A window with a list of documents will open. In this window, click the "Create" button. A new document window will open. We start filling it in. Mandatory fields are underlined with a red dotted line. First of all, fill in the "Organization" and select the "Employee".

After selecting an employee, the system checks the completion of the length of service. In my case, it turned out that the employee's seniority was unfilled. The program gave me a warning and offered a link to fix the situation.

We set the length of service and continue to fill out the document. We still have two blank required fields: “Reason for incapacity for work” and “Exemption from work”. We select the reason from the list, for example, "Illness or injury", and set the period when the employee was released from work.

Immediately after filling in the absence period, the document will be calculated. By default, the 1C Salary and Personnel Management program is configured so that the calculation occurs automatically when filling in or changing the fields that are significant for the calculation. Sometimes it is not very convenient (on weak computers a significant "slowdown" can be felt). Therefore, this function can be disabled.

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This can be done in the program settings. Go to the "Settings" menu, click on the "Payroll" link and uncheck the "Perform automatic recalculation of documents when editing" checkbox:

Now, when editing any data affecting the calculation, the "Recalculate" button (on the right) will be colored yellow, and to calculate (recalculate) you need to press it:

In the 1C ZUP document, by default, it is assumed that sick leave payments will be made with a salary, but you can specify something else: with an advance payment or in an inter-settlement period.

If provided, the program provides an opportunity to release the rate for the period of absence of the employee. This is possible if the system maintains a staffing table.

So, the document is calculated. The green "Change / View Data" marker next to some of the fields allows you to see what the amount in this field consists of, or even change it.

Let's go to the "Payment" tab.

Here you can set additional conditions that will affect the payment of sick leave.

For example, change the interval for assigning benefits (say, part of the sick leave fell on vacation), limit or remove the restriction on benefits, change the percentage of payment (initially these indicators are set when filling in the "Reason for incapacity" field), etc.

The “Accruals” tab displays the final result of calculating the document (the amount of charges).

Correction of the hospital past period in 1C ZUP

It is possible that a document was entered into 1C ZUP 8.3 out of time or erroneously. There is a need for adjustment.

If an error is found in the period when the month has not yet been closed, then you can simply make the necessary changes to it, recalculate and repost.

If the month in which the document was created is already closed, the document cannot be corrected just like that, as this will lead to a discrepancy between the amounts of accrual and payment. In this case, there is a "Fix" link at the bottom of the document. Clicking on this link leads to the creation of a new document, which fixes the corrections already in the current (unclosed period), and the original document is canceled.

How to calculate employee benefits for temporary disability - "sick leave"

Previously, in the settings of the accounting parameters of the 1C 8.3 program (see Main / Settings / Accounting parameters), you must enable the ability to account for vacations, hospital and executive documents.

Now in the journal of accruals - in the same place where documents for monthly payroll are created - you can create a document "Sick leave".

• Number of the certificate of incapacity for work.
• If this sick leave is a continuation of the previous one, the corresponding mark is put, and the required document is selected by the link.
• The reason for the incapacity for work. Selected from the list offered by the program - disease or injury; maternity leave, etc.
• The term of release from work. Dates are indicated according to the sick leave.
• If the sick leave contains a record of a violation of the regime, the date of the reduction in benefits should be indicated in this program document.
• Payment percentage. By default, the program sets 60.00. You can change the percentage if necessary.
• Amounts of accrued benefits and average earnings. They have already been calculated and filled in, based on the data available in the program on the employee's earnings in the previous two years. According to the current legislation, if the illness or injury of an employee was chosen as the reason for sick leave (except for injuries at work), the program calculates the payment for the first three days of incapacity for work at the expense of the employer, and the rest of the days - at the expense of the Social Insurance Fund.

Reflection of sick leave in payroll

At the end of the month, you will need to enter a salary calculation document in 1C. When it is automatically filled in, the total amount of the accrued benefit will appear in the "Holidays / ..." column. The same document will calculate and accrue personal income tax, immediately on the salary and benefits (if the latter is subject to personal income tax).

The employee's payroll (see Salary and personnel / Salary / Salary reports) will reflect sick leave at the expense of the employer and at the expense of the Social Insurance Fund.

Sick leave accrual in 1C Accounting 8.3

The program "1C: Accounting 8.3" edition 3.0 allows the accountant to accrue temporary disability benefits to employees, which we usually call "sick leave".

Previously, in the settings of the accounting parameters of the 1C 8.3 program (see. Main / Settings / Accounting parameters) it is necessary to include the possibility of accounting for vacations, sick leave and executive documents.

Now in the journal of accruals - in the same place where documents for monthly payroll are created, you can create a document "Sick leave".

Creating a new sick leave in 1C 8.3 Accounting

In the header of the document, you should select the month of accrual, date of registration, employee.

On the "Main" tab indicate:

• Leaf number disability.
• If given sick leave - continuation of the previous, the corresponding mark is put and the required document is selected by the link.
• The reason for the incapacity for work... Selected from the list offered by the program - disease or injury; maternity leave, etc.
• Dismissal period from work... Dates are indicated according to the sick leave.
• If there is a record of a violation of the regime on the sick leave, this program document should indicate date of benefit reduction.
• Payment percentage... By default, the program sets 60.00. You can change the percentage if necessary.
• Amounts of accrued benefits and average earnings... They have already been calculated and filled in based on the data available in the program on the employee's earnings in the previous two years. According to the current legislation, if the illness or injury of an employee was chosen as the reason for sick leave (except for injuries at work), the program calculates the payment for the first three days of incapacity for work at the expense of the employer, and the rest of the days - at the expense of the Social Insurance Fund.

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If there are no data on earnings in the program, the benefit is automatically calculated "at the minimum wage." If necessary, the employee's income for previous years can be specified manually by clicking on the "Change" link (next to the average earnings amount).

In the form that opens, we see the fields for entering the monthly earnings for the two previous calendar years. The accountant can fill in these amounts both on the basis of his own data (if the employee at that time worked in the organization, but there was no accounting in 1C yet), and on the basis of a certificate of earnings from the previous employer provided. The 1C Accounting program will automatically calculate the amount of the average daily earnings, which will be transferred to the sick leave by clicking "OK".

On the "Additional" tab of the sick leave, the type of benefit limitation must be indicated. By default, there is a limitation on the limit value of the base for calculating insurance premiums, options are also available "in the amount of MMOT" or the maximum size of the monthly insurance payment.

Here, if necessary, you can specify the regional coefficient (in the format 1, XX) and the applicable benefits.

The "Accruals" tab displays accruals, their result and period. The amounts are available for manual modification, in which case the edited result will be displayed on the "Main" tab.

When carrying out the "Sick leave", it makes movements on the accounts of accounting, or postings. The program transfers the amount of the allowance at the expense of the employer to the same account as the salary of this employee (according to the existing settings), in correspondence with the credit account. 70. The amount of the benefit at the expense of the Social Insurance Fund was charged to the debit of account 69.01 "Calculations for social insurance".

The program "1C: Accounting 8.3" edition 3.0 allows the accountant to accrue temporary disability benefits to employees, which we usually call "sick leave". In this instruction, we will take a look at how to correctly conduct it, calculate and calculate it.

Previously in (see. Main / Settings / Accounting parameters) it is necessary to include the possibility of accounting for vacations, sick leave and executive documents.

Now in the journal of accruals - in the same place where documents for monthly payroll are created, you can create a document "Sick leave".

Creating a new sick leave in 1C 8.3 Accounting

In the header of the document, you should select the month of accrual, date of registration, employee.

On the "Main" tab indicate:

• Leaf number disability.
• If given sick leave - continuation of the previous, the corresponding mark is put and the required document is selected by the link.
• The reason for the incapacity for work... Selected from the list offered by the program - disease or injury; maternity leave, etc.
• Dismissal period from work... Dates are indicated according to the sick leave.
• If there is a record of a violation of the regime on the sick leave, this program document should indicate date of benefit reduction.
• Payment percentage... By default, the program sets 60.00. You can change the percentage if necessary.
• Amounts of accrued benefits and average earnings... They have already been calculated and filled in based on the data available in the program on the employee's earnings in the previous two years. According to the current legislation, if the illness or injury of an employee was chosen as the reason for sick leave (except for injuries at work), the program calculates the payment for the first three days of incapacity for work at the expense of the employer, and the rest of the days - at the expense of the Social Insurance Fund.

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If there are no data on earnings in the program, the benefit is automatically calculated "at the minimum wage." If necessary, the employee's income for previous years can be specified manually by clicking on the "Change" link (next to the average earnings amount).

In the form that opens, we see the fields for entering the monthly earnings for the two previous calendar years. The accountant can fill in these amounts both on the basis of his own data (if the employee at that time worked in the organization, but there was no accounting in 1C yet), and on the basis of a certificate of earnings from the previous employer provided. The 1C Accounting program will automatically calculate the amount of the average daily earnings, which will be transferred to the sick leave by clicking "OK".

On the "Additional" tab of the sick leave, the type of benefit limitation must be indicated. By default, there is a limitation on the limit value of the base for calculating insurance premiums, options are also available "in the amount of MMOT" or the maximum size of the monthly insurance payment.

Here, if necessary, you can specify the regional coefficient (in the format 1, XX) and the applicable benefits.

The "Accruals" tab displays accruals, their result and period. The amounts are available for manual modification, in which case the edited result will be displayed on the "Main" tab.

When carrying out the "Sick leave", it makes movements on the accounts of accounting, or postings. The program transfers the amount of the allowance at the expense of the employer to the same account as the salary of this employee (according to the existing settings), in correspondence with the credit account. 70. The amount of the benefit at the expense of the Social Insurance Fund was charged to the debit of account 69.01 "Calculations for social insurance".

Reflection of sick leave in payroll