Example of calculation of temporary disablement allowance, Example...

Example of calculation of temporary disablement allowance

The employee of the enterprise was ill from January 14 to 19, 2011 inclusive. His insurance experience is 7 years. Earnings for 2009 amounted to 400 000 rubles. taking into account the allowance for temporary incapacity for work in the amount of 50 211 rubles. for 74 calendar days. In 2010, earnings amounted to 425,000 rubles.


o The employee missed the sick leave for 6 calendar days.

o The estimated period is 2009 and 2010.

o The percentage of earnings preservation, depending on the length of service, will be 80% (the employee's insurance experience is 7 years).

o The amount of earnings taken into account for the calculation of benefits is: 400,000 - 50,211 + 415,000 = 764,789 rubles. Since in 2010 the earnings exceeded the limit for calculating insurance premiums, the calculation takes into account 415,000 rubles. The amount of the benefit in 2009 is excluded from the calculation, because it was not assessed.

o The amount of the daily allowance will be: 764,789: 730 · 0.8 = 838.12 rubles.

o The benefit will be: P = 838.12 * 6 = 5028.75 rubles.

o At the expense of the employer will be paid 2514.37 rubles, at the expense of the FSS - 2514.38 rubles.

If an employee works for several employers and has been employed by the same employers in the two preceding calendar years, he is entitled to receive benefits for each job.

The maternity allowance is always given out in the amount of 100% of earnings during maternity leave, which is 70 (in the case of multiple pregnancies - 84) calendar days before the birth and 70 (in case of complicated births - 86, at the birth of two or more children - 110) calendar days after birth. The calculation is carried out similarly to that applied for temporary disability allowance. For women enrolled in a decree or parental leave in 2011, a transitional period is introduced in which they themselves determine by application what rules to calculate the average earnings for benefits: based on earnings for the two preceding calendar years or based on 12 months before the occurrence of the insured event.

The monthly allowance for the care of a child until he reaches the age of eighteen years is partially calculated. Persons who are subject to compulsory social insurance in case of temporary incapacity for work and in connection with maternity are paid in the amount of 40% of the average earnings calculated for the two preceding calendar years. The average earnings are determined by multiplying the average daily wage calculated according to the rules established for temporary disablement and maternity benefits by 30.4. The minimum amount of benefits for care: for the first child is 2194.34 rubles, for the second and subsequent children - 4388.67 rubles. For persons dismissed during the holiday due to the liquidation of the organization, as well as for mothers, military service under the contract, the maximum benefit limit in 2011 was set at 8777.35 rubles.

The right to this benefit was received by non-working citizens who care for the child before reaching the age of one and a half years. The size of the allowance is fixed: 1500 rubles. in the case of the birth of the first child (including indexation in 2011 - 2194.34 rubles.) and 3000 rubles. (taking into account the indexation in 2011 - 4388.67 rubles.) - at the birth of the second and subsequent children. The benefit is financed through the FSS at the expense of the federal budget.

An example of calculating a childcare benefit before reaching the age of one and a half years

The employee of the enterprise is on leave for caring for the child, the first child, up to one and a half years. Her average daily earnings for the two previous years amounted to 822.37 rubles. The amount of the benefit will be: 789.47 · 30.4 · 0.4 = 9560 rubles, where 30.4 - the average number of calendar days in a month; 0,4 - the coefficient of preservation of average earnings, established by law (40%).

If the employee was on leave for caring for two children up to a year and a half, then she would have had 19,200 rubles. (9560 · 2 people). And if she was on leave to care for three children up to a year and a half, she could receive 24,000 rubles. per month, i.е. 100% of the average earnings.

The size of the remaining benefits is:

- at the birth of a child - a basic rate of 8000 rubles. at a time (from 2011, taking into account the indexation - 11 703.13 rubles). For persons who are not subject to compulsory social insurance in case of temporary incapacity for work and in connection with maternity, funding is provided from the federal budget;

- when registering in a medical institution before 12 weeks of pregnancy - the base rate is 300 rubles. at a time (from 2011, subject to indexation - 438.87 rubles.);

- for burial - 4000 rubles. (since 2011, taking into account indexation - 4260 rubles.).

In the amount of daily earnings, four additional days off are paid each month, given to parents raising a disabled child (financing from the federal budget).

A system of "generic certificates" is implemented through the FSS, which includes payment of rendered medical services to every woman during pregnancy - in the amount of 3000 rubles, during childbirth and postpartum period - in the amount of 6,000 rubles; as well as payment of dispensary supervision of the child of the first year of life during the first six months - in the amount of 1 thousand rubles. and the second six months - 1 thousand rubles. (transfers from the budget of the FRIFF).

Expenses for sanatorium treatment are financed from the federal budget and include payment for the cost of permits provided to citizens for medical reasons. Currently, only a limited list of vouchers for sanatoria in sanatoriums located in the United States is financed in cases of the most serious diseases. In 2011, financial provision is provided for the cost of vouchers with a stay of 18 days, for children with disabilities - 21 days, for people with disabilities with the diseases and the consequences of spinal cord and brain injuries - from 24 to 42 days, as well as fare for long distance transport to the place of treatment in sanatorium-resort and federal specialized medical institutions and back to certain categories of citizens entitled to receive state social assistance in the form of an appropriate social service.

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