How to calculate the sickness rate at the UTII
If there is no doubt about the authenticity of the document, you can start calculating the necessary payments. These payments depend on the employee's insurance experience, i.е. the period when the employer paid contributions for it in the FSS of the Russian Federation:
- up to 5 years of insurance period - 60% of average earnings;
- from 5 to 8 years - 80% of the average earnings;
- from 8 years - 100% of the average earnings.
To calculate the average wage, the previous 24 months are taken, including holidays. The data is summed up and divided by the number of days - 730. If the experience is less than two years, the daily wage is calculated according to the actual accrued. It is considered by the formula:
(B * 24) / 730 = C *% pay = T, where B - monthly salary, C - daily salary, T - one day on the sick leave sheet. Multiply the figure by the number of calendar days indicated in the sick list. Such should be the payment.
In the event that the price of one day in the calculation of the sick leave is below the minimum wage (in terms of one day), you are obliged to pay the sick leave, based on the minimum wage established by the Legislation. It will be easier to clarify the figure in the local branch of the FSS of the Russian Federation, since in some regions of the Russian Federation a regional coefficient is added to it.