How to calculate the hospital calculation formula. Rules and examples for calculating and calculating sick leave payments. Employee details

The calculation of sick leave in 2017 must be done taking into account the maximum base for social insurance premiums established for 2015 and 2016. There were no other fundamental changes in the method of calculating the benefit. Read more about this in our article prepared by the Berator's experts.

• the amount of payments subject to social insurance contributions for the billing period, taken into account when calculating the benefit;
• insurance experience of the employee;
• the employee's daily allowance;
• number of days of sick leave.

The settlement period for sick leave payment is two calendar years preceding the year of temporary disability.

The amount of payments for the billing period includes all types of payments for which were accrued insurance premiums in the FSS of the Russian Federation, carried out within the framework of the employer's labor relations
and an employee.

Not included in the calculation of sick leave in 2017 are payments not subject to insurance premiums, listed in article 422 of the Tax Code.

The amount of actual earnings must not exceed the maximum amount for which insurance premiums are charged for each year of the billing period.

The marginal base for calculating insurance premiums by year, used in calculating sick leave in 2017, is:

The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of insurance premium payments accrued for two calendar years preceding the year of sick leave by 730 (clause 3 of article 14 of Federal Law No. 255-FZ of December 29, 2006 ). The number of calendar days per period
for which payments are taken into account does not matter.

Sickness benefit is paid in the amount of:

• 100% of earnings if the employee's insurance experience is more than eight years;
• 80% of earnings if the employee's insurance experience is from five to eight years;
• 60% of earnings if the employee's insurance experience is less than five years.

The amount of the daily allowance is calculated as follows:

When calculating benefits in 2017, the average daily earnings cannot exceed RUB 1901.37. ((670,000 rubles + 718,000 rubles): 730 days).

To determine the amount of sick leave benefit payable, the employee's daily benefit is multiplied by the number of calendar days of illness indicated on the sick leave.

EXAMPLE OF CALCULATION OF HOSPITAL BENEFITS IN 2017

Petrov has a total insurance experience of six years.

In February 2017, Petrov was ill for 5 days.

The billing period includes 2015 and 2016.

In the billing period, Petrov received payments in the amount of 1,360,000 rubles:

January - December 2015 - 680,000 rubles.

January - December 2016 - 680,000 rubles.

As you can see, the actual earnings of Petrov in 2015 exceeds the maximum base for assessing contributions (680,000 rubles\u003e 670,000 rubles) and has not reached its maximum limit
in 2016 (680,000 rubles.< 718 000 руб.).

Therefore, the amount of the benefit must be calculated based on the marginal base for assessing contributions for 2015 (670,000 rubles), and for 2015 - based on the actual payments accrued in favor of Petrov (680,000 rubles).

The actual earnings, on the basis of which the accountant must calculate the allowance for Petrov, is 1,350,000 rubles. (670,000 rubles + 680,000 rubles).

Petrov's insurance experience is 6 years, which means that he is entitled to an allowance of 80%.

Average daily earnings for calculating the allowance for Petrov will be:

RUB 1,350,000 : 730 days. × 0.8 \u003d 1,479.5 rubles. (the amount received is less than the maximum allowable - 1901.37 rubles).

Let's calculate the amount of benefits to be accrued on Petrov's sick leave:

RUB 1479.45 × 5 calendars days \u003d 7397.25 rubles.

Personal income tax should be withheld from this amount at a rate of 13%, since the employee is a tax resident, and the amount to be issued will be:

RUB 7,397.25 - (7397.25 rubles × 13%) \u003d 6435.61 rubles.

The article was prepared by the experts of the teacher "Salary and personnel".

Despite numerous changes in 2017 regarding various areas of labor relations, such an operation as calculating sick leave has not undergone any major adjustments. In this article, we tried to consider in detail the order of how calculation and payment of sick leave in 2017 with specific examples, and also describe all the nuances associated with changing the value of the minimum and maximum allowable amount of disability benefits.

Sick leave calculation:
fundamental principles and changes in 2017

The calculation of sick leave is based on a number of key rules that should be followed by every accountant. These include the following:

1. Payment for sick leave in 2017 in case of illness or injury is carried out from 2 sources: the first 3 days are paid from the employer's funds, the remaining days - from the funds of the social insurance fund. If the sick leave is issued for the care of a sick relative, due to quarantine, the need to undergo rehabilitation in a sanatorium, then its payment in full is carried out from the FSS funds.

2. The calculation of sick leave is carried out on calendar days falling on the full period of illness, with the exception of days when the employee was suspended from the performance of official duties and he was not entitled to remuneration for these days. A list of such exceptions can be found in Article 9 of Law No. 255-FZ of December 29, 2006.

3. The amount of the disability benefit payable is calculated on the basis of the employee's average wage. This indicator is determined for 2 previous year... If a person has been working at this place of work recently, then the data provided by his previous employers are taken into account. To calculate the average earnings, the summed wages for 2 years are divided by 730.

4. The amount of the benefit is directly related to the length of the insurance period. If it does not exceed 5 years, the sick leave is calculated based on 60% of the average earnings. With work experience over 5 years, but no more than 8, the ratio of 80% of the average wage is already applied. And, finally, with over 8 years of experience, the sick leave is equal to the average earnings. At the same time, starting from the 11th day of the sick leave, the allowance is calculated in the amount of ½ of the average earnings, no matter what insurance period you have.

5. The calculation of sick leave in 2017 is based on all payments that were made in favor of the employee and from which the employer transferred insurance premiums for the previous 2 years.

As you can see changes in the calculation of sick leave in 2017 practically insignificant. For clarity in the application of these principles, we will try to show how to calculate a sick leave in 2017 using a specific example.

Suppose a certain Ivanova Marina Nikolaevna, having an insurance experience of 7 years, fell ill in the period from January 16 to January 25, 2017. Accordingly, guided by the aforementioned rules, we need the period 2015 and 2016 to calculate the average earnings. According to the accounting department, her total salary for 2015 was 480,000 rubles, and for 2016 - 520,000 rubles. Thus, over the previous 2 years, she earned a total of 1,000,000 rubles. Please note that this amount includes all payments in favor of M.N. Ivanova. to which the enterprise where she works, transferred insurance premiums to off-budget funds.

So, average earnings Ivanova M.N. is RUB 1,369.86 (1,000,000/730). Considering that her insurance experience is more than 5, but less than 8 years, we use a coefficient of 0.8 (80%). Thus, to calculate benefits for 10 calendar days of sick leave, the average earnings are applied at the rate of 1,095.89 rubles. (1 369.86 rubles x 80%). Accordingly, the payment of the sick leave Ivanova M.N. will amount to 10,958.90 rubles. (1,095.89 rubles x 10 calendar days).

It is very convenient to use a free online calculator for calculating patients, which is offered by various services on the Internet. After entering the information necessary for the calculation, you will receive a calculation of the amount of the benefit in a few seconds in accordance with all applicable rules and restrictions, as well as links to legislative acts.

How sick leave is paid in 2017,
if earnings are less than the minimum wage

It happens that an employee who is on sick leave has no earnings in the billing period, or it is extremely small, not even reaching the minimum wage. In this case, the calculation of sick leave is based on the value minimum size wages. Let's give an example of calculating sick leave in 2017.

So, suppose that M.N. Ivanova which participated in our previous calculation, did not work in the calculation period 2015 and 2016. It is also not possible to replace these years with some others, since she was not on maternity leave, but simply did not work during these years. An employee fell ill in July 2017 for a period of 10 calendar days.

In this case, we will have to start from the size of the minimum wage, which from the second half of 2017 will amount to 7,800 rubles. We calculate the average earnings by multiplying the minimum wage by 24 months and dividing by 730. Its size will be 256.44 rubles. Now we multiply this amount by 80% based on the available insurance experience and get the amount daily earnings for calculating sick leave 205.15 rubles. Accordingly, sick leave payment for 10 calendar days will be RUB 2,051.50.

What are the restrictions on the amount of disability benefits

Current legislation restricts maximum size average earnings, based on which the benefit is determined. It is stipulated that the amount that serves as the basis for calculating benefits for each year should not exceed the base limit for calculating insurance premiums in the same year. Considering that in 2015 this limit was 670,000.00 rubles, in 2016 - 718,000 rubles, dividing the amount for 2 years by 730 we get the limit on average earnings for 2017 at the level of 1901.37 rubles. For a large amount, the FSS simply will not accept calculations.

How to correctly calculate the insurance experience to calculate the sick leave

There are certain subtleties as to which periods can be included in the calculation of work experience for sick leave, and which cannot. The list of periods to be included in 2017 is enshrined in Article 16 of Federal Law No. 255-FZ, as well as the Rules of the Ministry of Health and Social Development of the Russian Federation No. 91 dated February 6, 2007. Among such periods are state or military service. While the period of work under GPC contracts is not taken into account when calculating the insurance period. If a situation arises when the periods seem to overlap one another, then one of them is applied.

To confirm the insurance experience, in addition to entries in the work book, employment contracts can be used, if suddenly there is no entry in the book, a military ID confirming the time of service, as well as IP documents confirming the transfer of insurance premiums for the period of entrepreneurship.

Calculation of sick leave in 2017 in a new way. Example

The employee brought a certificate of incapacity for work to the accounting department. It follows from this that in the near future the accounting department needs to calculate the sick leave payment. Let's consider how to calculate hospital payments in case of illness or injury of the employee himself.

The calculation of sick leave in 2017 in the event of temporary disability has not undergone any significant changes. The amount of the benefit does not have any fixed value and depends, first of all, on the employee's salary and length of service

The calculation of the sick leave in 2017 in the case of temporary disability is carried out according to the following formula:

Temporary disability allowance

Number of days of incapacity for work on sick leave

Average daily earnings of an employee

The amount of the employee's earnings for the billing period

The amount of the employee's earnings for the billing period is the amount that the employee received in 2 calendar years preceding the year of incapacity for work (part 1 of article 14 of Federal Law No. 255-FZ of December 29, 2006). This amount should include all payments in favor of the employee, for which the company transferred insurance contributions to the Social Insurance Fund, that is, this includes salaries, vacation pay, allowances, additional payments, bonuses, etc.

At the same time, the amount of these payments for the year cannot exceed the value of the maximum base for contributions to the Social Insurance Fund for the corresponding year (part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In 2015 it was 670,000 rubles. and in 2016 - 718,000 rubles. Thus, the calculation cannot include more than 1,388,000 rubles. (670,000 rubles + 718,000 rubles \u003d 1,388,000 rubles)

The amount of payments for the last 2 years, that is, for the entire billing period, must be compared with the value of the 24-fold minimum wage established on the date of temporary disability. If the payments for the billing period turn out to be less, then when calculating the average earnings it will be necessary to use exactly the 24-fold minimum wage (part 1.1 of article 14 of the Law of December 29, 2006 No. 255-FZ).

Read also: Calculating the average salary for a business trip

Calculation of the average daily earnings.

The average daily earnings for calculating sick leave in 2017 is determined based on earnings accrued in 2015-2016. This period is called the "settlement" period, since it determines the earnings for the benefit. To do this, the total income is divided by 730 days (2015 + 2016 \u003d 730 days). If the employee was on sick leave in 2015 - 2016, then the number of days of incapacity for work must be subtracted from 730 days.

1. The calculated average daily earnings are multiplied by the number of working days during which the employee was disabled.

2. The result obtained is multiplied by the seniority ratio, which is determined as follows:

• if the insurance experience is up to 6 months, then for each month the hospital employee will receive more than one size minimum wage labor
• for insurance experience of 3-5 years, a coefficient of 0.6 is applied
• for an insurance period of 6-8 years, a coefficient of 0.8 is applied
• if the insurance experience exceeds 8 years, a coefficient of 1.0 is applied

The insurance experience includes all periods of labor or any other activity in which insurance contributions to the fund were made social insurance... This norm is enshrined in article 16 of the Russian Law No. 255-FZ.

When calculating a sick leave, you should pay attention to the following:

- Payment for sick leave in 2017 in case of illness or injury is carried out from 2 sources: the first 3 days are paid from the employer's funds, the rest of the days - from the funds of the social insurance fund. If the sick leave is issued for the care of a sick relative, due to quarantine, the need to undergo rehabilitation in a sanatorium, then its payment in full is carried out from the FSS funds.

- The sick leave is calculated for calendar days falling on the full period of illness, with the exception of days when the employee was suspended from the performance of official duties and he was entitled to wages for these days. A list of such exceptions is given in Article 9 of Law No. 255-FZ of December 29, 2006.

- The amount of disability benefit payable is calculated based on the employee's average wage. This indicator is determined for the previous 2 years. If a person has been working at this place of work for less than 2 years, then the data provided by his previous employers are taken into account.

Calculation of sick leave in 2017 in a new way. calculation example

We will calculate the sick leave in 2017 according to the new (calculation example). using the following initial data.

- The employee was absent from work due to illness from 03/15/2017 to 03/26/2017 (duration - 12 days).

- In 2016, the employee was on sick leave several times for a total duration of 15 days

- His earnings (excluding sick leaves) for 2015-2016 totaled 694,352 rubles. This value does not exceed the maximum base for charges in the FSS in the amount of 1,388,000 rubles and more than 180,000 rubles. determined from the minimum wage (7500 rubles x 24 months \u003d 180000 rubles), so in the further calculation it is necessary to use it. Keep in mind that starting from July 1, 2017, the minimum wage will be 7800 rubles.

- The duration of calendar days for 2015-2016, excluding illness (the duration of which in our example is 15 days) is 730 days -15 days \u003d 715 days.

- Work experience is 15 years.

Determine the average daily earnings 694352 rubles. / 715 days \u003d 971.12 rubles.

The amount paid for sick leave for 12 days will be 971.12 x 12 \u003d 11 653.44 rubles.

It is paid in the amount of 100%, since the insurance experience exceeds 8 years.

At the same time, 2913.36 rubles (971.12 rubles x 3 days) must be paid at the expense of the employer, the remaining amount 8740.08 rubles. must be presented to the FSS for reimbursement.

Sick leave calculation in 2017

Hello! In this article, we will take a closer look at the specifics of calculating hospital benefits in 2017.

• How the amount to be issued is calculated according to the sick leave;
• Who can get it, and what is needed for this;
• What is the relationship between the amount of payment and the length of service of the patient, the reasons for his disability;
• At whose expense the benefits are paid.

The details of how sick leave is paid is something that any entrepreneur with hired employees ever thinks about. The employee returned from illness with a certificate of incapacity for work - what to do? Of course, pay the allowance. The FSS compensates for most of the amount, but the employer will have to calculate the payment and fill out all the documents according to the laws. We will talk about this in our article.

Sick leave: to whom and when it is due

Sick leave - document established by law forms issued by a medical institution to a citizen to confirm his absence from work and failure to fulfill his duties due to temporary disability.

According to the law, only employees who work full time at the employer's territory are entitled to payments under this sheet. Those working under a civil law contract are also not entitled to apply for sick leave.

Disability on vacation days at their own expense, as well as arrest are not covered by payments.

For example, if an employee took a week of unpaid leave, but two days before returning to work opened a sick leave. He was ill for several more days, thus "extending" his vacation. In this case, the allowance for the first two days of incapacity for work will not be credited to him; only the days when he should have been present at the workplace will be taken into account.

Even citizens who quit less than a month ago can receive small money after illness. The allowance is available to all insured Russian citizens, as well as foreigners living in the Russian Federation and even stateless persons. But on condition that until the moment of illness of the citizen, the insured regularly paid contributions to the Fund for six months.

The grounds for obtaining a sick leave at a medical institution may be:

• Own illness (injury);
• An illness in a relative as a result of which he needs care;
• Approaching labor, postpartum period for women;
• Quarantine.

Until recently, the FSS was strict about the presence of an expert's license in a medical institution, but after a number of legal proceedings, they have reduced the requirements for certification.

The employee must submit a sick leave to the accounting department at the place of work no later than six months after his recovery.

Limiting the days of sick pay

In certain situations, the law provides for restrictions on the maximum period of illness for which it is possible to receive benefits.

We list the main cases.

The employer is obliged to keep records of the paid periods for each employee. If the employee presents a sick leave after his absence, but he has already received the maximum allowable payments for this calendar year, then the document becomes a certificate confirming a valid reason for the time off.

Rules for filling out a sick leave

A certificate confirming the period of incapacity for work is filled out by a doctor, however, the employer is obliged to verify the authenticity of the document, the absence of errors in it.

An incorrectly executed sheet sometimes becomes the reason for the FSS to refuse to reimburse the payment of benefits. Errors in names and dates are especially common.

Basic filling rules that are relevant for this year:

• The doctor can leave the field "place of work" empty, then the employer must enter the correct name in a strictly gel pen with black ink;
• Corrections made by a doctor are not allowed. Therefore, if he made a mistake when filling out, then he must immediately issue a duplicate;
• The document must be stamped by a medical institution. The law does not establish any requirements for its type;
• Technical flaws in the design (printing on the fields for filling) cannot be an excuse for the FSS to refuse to accept the sheet, if the main condition is met - the text is readable, and there are no factual errors.

Sick leave calculation

Let's divide this stage into several stages:

Step 1. Calculate the total salary of a citizen for the two previous calendar years.

Even if leaving on sick leave at the end of 2017, the calculation will be based on his salary from 01.01.2015 to 31.12.2016.

Only payments from which the contributions to the Fund were paid can be taken into account. If an employee got a job in your organization less than two years ago, then you will have to obtain a certificate of income from the previous place of work, or request from the Pension Fund.

Here we also encounter restrictions. The Social Insurance Fund has determined the maximum value to be insured. In 2015 - 670,000 rubles, in 2016 - 718,000 rubles. An employee's income that exceeds the threshold will have to be rounded up to the maximum possible amount.

Step 2. Calculate the average daily wage.

Divide the value obtained after the first step by 730 (this is a constant averaged number of days in two calendar years).

Read also: How to reflect a sick leave in 6 personal income tax example

Any result can be obtained, but for further calculations, you should make sure that it is more than the minimum equal to the minimum wage (in 2017 it is 246.58 rubles per day). This value is the same for all regions of Russia and is valid until the summer of 2017. If the amount turned out to be less, or even equal to zero (the citizen did not receive earnings subject to insurance premiums), the value of 246.58 rubles is used for further calculations.

At the beginning of 2017, the minimum average daily wage was 246.58 rubles. The maximum is 1901.37 rubles.

The minimum wage will increase to 7,800 rubles from July this year, respectively, the minimum daily wage will increase to 256.44 rubles.

The longer the citizen's experience as an insured person, the greater the amount of benefits that he can receive after illness.

The calculation of the length of service for sick leave is done according to the scheme:

• The number of full calendar years, months, days that a citizen has worked at each place where contributions to the insurance fund were paid for him is calculated;
• The values \u200b\u200bare added separately for full years, months, days;
• The resulting terms must be rounded. The sum of months is more than 12 - is translated into years, and if days are more than 30 - they are converted into months. Thus, the seniority is rounded up to years, and the remainder of incomplete months and days is discarded.

An exception... workers with difficult and hazardous conditions, or injured at work through no fault of their own - for them the benefit is paid in full.

For caring for a sick child (it does not have to be a son or daughter, a younger brother or sister, nephew or grandson can get sick), according to the table below, only the first 10 days are paid, the next - 50%.

Employee's insurance experience

The amount of the allowance relative to the average wage

The length of service is restored according to the data of the work book, certificates from previous jobs or upon request to the PF.

Step 4. The value obtained as a result of the third step, multiply by the number of days during which, according to the certificate, the employee was disabled.

When counting days, you need to be extremely careful. As practice shows, the most common mistakes are hidden here. For example, a sick leave opened on April 1, and closed on April 16 is equal to 16 days (not 15!).

Only some days are not taken into account, which are an exception:

• The employee was suspended from performing his duties according to the law (for example, for violation), or released from work with pay;
• The employee was taken into custody, was under arrest;
• The period of the forensic medical examination;
• Days of downtime.

The tax amount must be pre-rounded to rubles. The resulting value will be the amount of the benefit given.

An example of calculating sick leave

Seniority... 7 years.

Step 1... Salary for 2015 - 573,000 rubles. (< 670000 руб.). За 2016 год – 530000 руб. (< 718000 руб.). 573000+530000 = 1 103 000 руб.

Step 2... 1,103,000 / 730 \u003d 1,510.96 rubles. (\u003e RUB 246.57)

Step 3... 1510.96 * 80% \u003d 1208.79 rubles.

Step 4... 1208.79 * 16 \u003d 19 340.16 rubles.

Step 5... 19340.16-13% \u003d 16826.16 rubles.

The first three days are paid by the employer (3154.92 rubles), the rest is paid by the Social Insurance Fund (13671.24 rubles).

Who pays for the sick leave

First, the employer pays the sick person's allowance, then, after processing and submitting all the documents to the FSS, he is compensated for part of the amount - payments for the fourth and subsequent days of incapacity for work.

Such a costly situation for an entrepreneur applies in cases where a subordinate was absent from the workplace due to his own illness or injury.

For other cases (for example, caring for a sick relative), the FSS reimburses sick leave from the first day.

Already, in some regions of the country (for example, in the Samara region) there is an experimental system, when payments on sick leave by the FSS are charged immediately to the individual account of the employee.

At the all-Russian level, it is planned to introduce a similar system from January 2018. That is, the FSS will not compensate the payment to the employer, but independently accrue it to the insured person.

When sick leave is paid

The calculation and accrual of sick leave is due 10 working days from the date of the sick leave. According to Labor Code RF, the employee receives the payment on the day of the next salary.

If by this date the employee still has not provided documents, then the amount is temporarily “frozen” by the employer.

To reimburse the funds spent on sick leave, the entrepreneur must submit to the Social Insurance Fund at the place of his registration:

• A statement containing the details of the entrepreneur and the amount of benefits paid;
• Calculation (form 4-FSS) indicating the average earnings, period and reasons for the disability of the insured citizen, his length of service;
• A copy of the certificate of incapacity for work.

Documents are considered on average no more than 10 working days.

How sick leave is paid on holidays

It happens that an employee gets sick and takes sick leave on holidays (for example, from 2 to 8 January). And to the joy of the employee, he will receive the benefit for temporary disability in full.

Payments are made for calendar (not business) days. Regardless of whether they were weekends or holidays. Consequently, sick leave on holidays is paid in accordance with the general procedure.

Rules and examples of calculation and calculation of sick leave payments

The state guarantees to all officially employed citizens compensation payments in the event of temporary disability.

It is for these purposes that employers make contributions to the Social Insurance Fund.

The amount that is due to the employee and its calculation will depend on several factors.

Grounds for registration

All issues related to the temporary disability of citizens and the payment of these days are regulated by law at the state level.

The main document in this matter is the Federal Law "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity". adopted at the end of 2006.

For registration of certificates of incapacity for work may there are several reasons :

• The illness of the citizen himself;
• Caring for sick family members. most often by children;
• Sick leave, in connection with pregnancy and childbirth.

The sick leave is paid only to those citizens for whom contributions to the Social Insurance Fund are transferred. Due to these contributions, these payments are made, minus the first three days, which are paid at the expense of the enterprise, and even then not in all cases.

For the entire period of validity of the certificate of incapacity for work, the employee retains his workplace, he cannot be dismissed at the initiative of the employer. When the illness falls on vacation. then the latter is automatically extended by the number of days of incapacity for work.

Last changes

The changes, which will be introduced in 2017, concerned the issuance and calculation of sick leave certificates for childcare.

• Childcare sick leave will not be provided and paid if the caregiver is on maternity leave. we pay for vacation or vacation without payroll.
• A sick leave is not allowed if the child is more than 16 years old during hospital treatment.
• The maximum duration of payment for temporary disability benefits has been established depending on the age of children: less than 7 years - 60 days a year, from 7 to 15 years - 45 days a year, more than 15 years - 30 days a year.
• Moreover, in the case when the duration of one period of illness is more than 10 days, then all subsequent days will be paid only in 50 percent, regardless of the length of service.

In all other cases, the calculation of sick leave is similar to what it was in 2016. Him basic Rules :

• The size of the sick leave payment depends on the length of service and ranges from 60% to 100%. 60% is paid for less than 5 years of experience, 80% is paid for 5 to 8 years of experience, and 100% in all other cases.
• To calculate the amount of the benefit, the salary for the previous 2 calendar years is taken, if there are no accruals, or the employee did not provide a certificate from the previous place of work, the accrual is based on minimum amount wages.
• Sick leave can be provided to the employer within six months after its closure.
• After the employee has handed over his certificate of incapacity for work, it is necessary to calculate the benefit within 10 days and pay with the salary.
• If an employee does not work in one place, then he is given several sick leave. But on condition that he has experience in a part-time job for two previous calendar years. Otherwise, the issuance of a certificate of incapacity for work is not allowed, but the employee can add his accruals to the calculation base at the main place of work.
• The calculation base excludes days and amounts when the employee was on sick leave, was absent due to maternity leave, and in all other cases when the employer did not transfer contributions to the Social Insurance Fund for him.

What payments should be taken into account when calculating sick leave in 2017?

Determination of the amount of hospital benefits in 2017

Sick leave certificate in 2017 it will be correct to calculate according to the following formula, which is provided for by Article No. 14, paragraph 1 and Article No. 1, paragraph 2 of the Federal Law No. 255:

The amount of the benefit due to temporary incapacity for work in 2017 \u003d Salary (average daily) for calculating hospital benefits in 2017 X The percentage that depends on the employee's insurance experience (60-100%) X The number of calendar days of illness.

How does the amount of the sick leave benefit depend on the employee's insurance record?

It is worth noting that the amount of the benefit to employees who have worked less than 6 months is limited by the minimum wage during the calculation for a full calendar month (you should also take into account the regional coefficient, if it is provided for a given area). This fact is spelled out in Article No. 7, paragraph 6 of the Federal Law No. 255.

How to calculate the average earnings for calculating sick leave in 2017?

The average salary should be calculated taking into account payments for two calendar years that precede the year of occurrence of insured events. In this case, the insured event is the moment the illness begins.

In this case, upon the onset of an employee's illness in 2017. the average wage is calculated taking into account payments for 2015. and 2016 Also, the payments that are included in the calculation should include wages, bonuses, travel, vacation pay, material assistance over 4000 rubles. By the way, these should be the amounts from which insurance premiums were paid to the FSS of the Russian Federation.

The formula for calculating the average wage for benefits due to temporary disability can be found below:

Average daily wages for calculating hospital benefits in 2017 \u003d income for 2016. (no maximum limit has been set for today) + income for 2015 (maximum limit RUB 670,000) / 730.

This formula is approved by Article 14, paragraph 1 of the Federal Law No. 255, Regulations (paragraph 15 (1)), approved by the RF Government Resolution No. 375. By the way, the number 730 does not need to be corrected in any way, since it is a fixed value, regardless of whether it falls on the calculated leap year or not. Also, in this situation, there are no excluded periods.

The average daily wages that were actually calculated need to be compared with the minimum cap. It can be determined based on the minimum wage in the manner prescribed in paragraph 15/3 of Regulation No. 375. The minimum limit for the average daily wage for the calculation of hospital benefits in 2017 is 246.57 rubles (7,500 rubles X 24 months / 730 days). After comparing the actual average daily earnings and the minimum limit of its size, the amount that is larger is assigned to the payment.

Calculation of hospital benefits by example

Manager A.A. Petrov was on sick leave from 15.01.2017. until 21.01.2017 inclusive (that is, seven full calendar days). The employee's insurance experience is more than 8 years, for this reason, the allowance due to temporary incapacity for work is supposed to be paid to him in the amount of 100% of the average salary.

The average daily salary for calculating benefits is 723.29 rubles. Thus, the amount of the allowance for the first three days of illness, which should be paid to the employer, is 2169.87 rubles (723.29 rubles X 3 days).

The allowance for the rest of the days of illness must be paid at the expense of the FSS of the Russian Federation, its amount is 2893.16 rubles (723.29 rubles x 4 days).

The total amount of the benefit is RUB 5,063.03 (RUB 2,169.87 + RUB 2893.16).

Determination of the amount of maternity benefits in 2017

The quantity maternity allowance in 2017 \u003d average daily wages X number of days of maternity leave.

The formula according to which it is necessary to determine the average daily wage for calculating maternity benefits in 2017 can be found below:

Average daily wages for calculating maternity benefits in 2017 \u003d income received in 2016. (no maximum limit) + income received in 2015 (maximum limit is RUB 670,000) / 731 days (days excluded should be deducted).

It should be recalled that 731 is the number of calendar days in the billing period (in other words, 365 days in 2015 and 366 days in 2016). In addition, certain days, if any, must be subtracted from the specified period. Accordingly, from the income, the amounts that have been accrued during these days. Which days are excluded are shown in the table below.

The resulting indicator of average wages should be compared with the maximum allowable limit. If the calculated result turned out to be greater, this amount should be taken into account for calculating the benefit. This is stated in Article No. 14, paragraph 3.3 of the Federal Law No. 255.

Reflection of benefits in accounting

All benefits are not subject to personal income tax, the only exceptions are benefits for sick leave... This tax should be withheld from the entire amount of this benefit in accordance with Article 217, paragraph 1 of the Tax Code of the Russian Federation.

As for social benefits, according to Article 9, paragraph 1, subparagraph 1 of the Federal Law No. 212, as well as article No. 20.2, paragraph 1, subparagraph 1 of the Federal Law No. 125, they are not subject to insurance premiums.

In accounting, during the calculation of benefits, the following entries should be made:

D (20,26,44 ...) To 70 - the allowance is accrued (according to the sick leave, for the first three days of the employee's disability), which is paid at the expense of the company / organization.

D (69) K 70 - the allowance is accrued, which is paid at the expense of the FSS.

D (70) K (68) - withholding personal income tax with benefits due to temporary incapacity for work.

D (68) subaccount "Settlement of personal income tax" K (51) - payment of personal income taxwho was withheld from benefits due to temporary incapacity for work.

D (70) K (51, 50) - payment of benefits to the employee.

It is worth noting that under the STS, only that part of the benefits that is not reimbursed by the FSS can be taken into account. In other words, this is only a temporary disability benefit for the first three days of illness. Therefore, the amount for these days can be included in the tax base under the simplified tax system. If the object is "income minus expenses", then it is included in the costs of the "simplified", and if the object is "income", then in the line tax deduction... This is approved by article 346.16, paragraph 1, subparagraph 6 and article 346.21, paragraph 3.1 of the Tax Code of the Russian Federation.

Sick leave - a document in the form established by law, issued by a medical institution to a citizen to confirm his absence from work and failure to fulfill his duties due to temporary disability.

According to the law, only employees who work full time at the employer's territory are entitled to payments under this sheet. Those working under a civil law contract are also not entitled to apply for sick leave.

Disability on vacation days at their own expense, as well as arrest are not covered by payments.

For example, if an employee took a week of unpaid leave, but two days before returning to work opened a sick leave. He was ill for several more days, thus "extending" his vacation. In this case, the allowance for the first two days of incapacity for work will not be credited to him; only the days when he should have been present at the workplace will be taken into account.

Even citizens who quit less than a month ago can receive small money after illness. The allowance is available to all insured Russian citizens, as well as foreigners living in the Russian Federation and even stateless persons. But on condition that until the moment of illness of the citizen, the insured regularly paid contributions to the Fund for six months.

The grounds for obtaining a sick leave at a medical institution may be:

• Own illness (injury);
• An illness in a relative as a result of which he needs care;
• Approaching labor, postpartum period for women;
• Quarantine.

Until recently, the FSS was strict about the presence of an expert's license in a medical institution, but after a number of legal proceedings, they have reduced the requirements for certification.

The employee must submit a sick leave to the accounting department at the place of work no later than six months after his recovery.

Limiting the days of sick pay

In certain situations, the law provides for restrictions on the maximum period of illness for which it is possible to receive benefits.

We list the main cases.

The employer is obliged to keep records of the paid periods for each employee. If the employee presents a sick leave after his absence, but he has already received the maximum allowable payments for this calendar year, then the document becomes a certificate confirming a valid reason for the time off.

Rules for filling out a sick leave

A certificate confirming the period of incapacity for work is filled out by a doctor, however, the employer is obliged to verify the authenticity of the document, the absence of errors in it.

An incorrectly executed sheet sometimes becomes the reason for the FSS to refuse to reimburse the payment of benefits. Errors in names and dates are especially common.

Basic filling rules that are relevant for this year:

• The doctor can leave the field "place of work" empty, then the employer must enter the correct name in a strictly gel pen with black ink;
• Corrections made by a doctor are not allowed. Therefore, if he made a mistake when filling out, then he must immediately issue a duplicate;
• The document must be stamped by a medical institution. The law does not establish any requirements for its type;
• Technical flaws in the design (printing on the fields for filling) cannot be an excuse for the FSS to refuse to accept the sheet, if the main condition is met - the text is readable, and there are no factual errors.

Sick leave calculation

Let's divide this stage into several stages:

Step 1. Calculate the total salary of a citizen for the two previous calendar years.

Even if leaving on sick leave at the end of 2017, the calculation will be based on his salary from 01.01.2015 to 31.12.2016.

Only payments from which the contributions to the Fund were paid can be taken into account. If an employee got a job in your organization less than two years ago, then you will have to obtain a certificate of income from the previous place of work, or request from the Pension Fund.

Here we also encounter restrictions. The Social Insurance Fund has determined the maximum value to be insured. In 2015 - 670,000 rubles, in 2016 - 718,000 rubles. An employee's income that exceeds the threshold will have to be rounded up to the maximum possible amount.

Step 2. Calculate the average daily earnings.

Divide the value obtained after the first step by 730 (this is a constant averaged number of days in two calendar years).

Any result can be obtained, but for further calculations, you should make sure that it is more than the minimum equal to the minimum wage (in 2017 it is 246.58 rubles per day). This value is the same for all regions of Russia and is valid until the summer of 2017. If the amount turned out to be less, or even equal to zero (the citizen did not receive earnings subject to insurance premiums), the value of 246.58 rubles is used for further calculations.

At the beginning of 2017, the minimum average daily wage was 246.58 rubles. The maximum is 1901.37 rubles.

The minimum wage will increase to 7,800 rubles from July this year, respectively, the minimum daily wage will increase to 256.44 rubles.

Step 3. The daily earnings must then be adjusted according to the employee's insurance record.

The longer the citizen's experience as an insured person, the greater the amount of benefits that he can receive after illness.

The calculation of the length of service for sick leave is done according to the scheme:

• The number of full calendar years, months, days that a citizen has worked at each place where contributions to the insurance fund were paid for him is calculated;
• The values \u200b\u200bare added separately for full years, months, days;
• The resulting terms must be rounded. The sum of months is more than 12 - is translated into years, and if days are more than 30 - they are converted into months. Thus, the seniority is rounded up to years, and the remainder of incomplete months and days is discarded.

An exception: workers with difficult and hazardous conditions, or injured at work through no fault of their own - for them the benefit is paid in full.

For caring for a sick child (it does not have to be a son or daughter, a younger brother or sister, nephew or grandson can get sick), according to the table below, only the first 10 days are paid, the next - 50%.

The length of service is restored according to the data of the work book, certificates from previous jobs or upon request to the PF.

Step 4. The value obtained as a result of the third step, multiply by the number of days during which, according to the certificate, the employee was disabled.

When counting days, you need to be extremely careful. As practice shows, the most common mistakes are hidden here. For example, a sick leave opened on April 1, and closed on April 16 is equal to 16 days (not 15!).

Only some days are not taken into account, which are an exception:

• The employee was suspended from performing his duties according to the law (for example, for violation), or released from work with pay;
• The employee was taken into custody, was under arrest;
• The period of the forensic medical examination;
• Days of downtime.

Step 5. Subtract personal income tax (13%).

The tax amount must be pre-rounded to rubles. The resulting value will be the amount of the benefit given.

An example of calculating sick leave

Cause: disease.

Seniority: 7 years.

Step 1... Salary for 2015 - 573,000 rubles. (< 670000 руб.). За 2016 год – 530000 руб. (< 718000 руб.). 573000+530000 = 1 103 000 руб.

Step 2... 1,103,000 / 730 \u003d 1,510.96 rubles. (\u003e RUB 246.57)

Step 3... 1510.96 * 80% \u003d 1208.79 rubles.

Step 4... 1208.79 * 16 \u003d 19 340.16 rubles.

Step 5... 19340.16-13% \u003d 16826.16 rubles.

The first three days are paid by the employer (3154.92 rubles), the rest is paid by the Social Insurance Fund (13671.24 rubles).

Who pays for the sick leave

First, the employer pays the sick person's allowance, then, after processing and submitting all the documents to the FSS, he is compensated for part of the amount - payments for the fourth and subsequent days of incapacity for work.

Such a costly situation for an entrepreneur applies in cases where a subordinate was absent from the workplace due to his own illness or injury.

For other cases (for example, caring for a sick relative), the FSS reimburses sick leave from the first day.

Already, in some regions of the country (for example, in the Samara region) there is an experimental system, when payments on sick leave by the FSS are charged immediately to the individual account of the employee.

At the all-Russian level, it is planned to introduce a similar system from January 2018. That is, the FSS will not compensate the payment to the employer, but independently accrue it to the insured person.

When sick leave is paid

The calculation and accrual of sick leave is due 10 working days from the date of the sick leave. According to the Labor Code of the Russian Federation, the employee receives the payment on the day of the next salary.

If by this date the employee still has not provided documents, then the amount is temporarily “frozen” by the employer.

Documents

To reimburse the funds spent on sick leave, the entrepreneur must submit to the Social Insurance Fund at the place of his registration:

• A statement containing the details of the entrepreneur and the amount of benefits paid;
• Calculation (form 4-FSS) indicating the average earnings, period and reasons for the disability of the insured citizen, his length of service;
• A copy of the certificate of incapacity for work.

Documents are considered on average no more than 10 working days.

How sick leave is paid on holidays

It happens that an employee gets sick and takes sick leave on holidays (for example, from 2 to 8 January). And to the joy of the employee, he will receive the benefit for temporary disability in full.

Payments are made for calendar (not business) days. Regardless of whether they were weekends or holidays. Consequently, sick leave on holidays is paid in accordance with the general procedure.

Based on materials: kakzarabativat.ru, taxpravo.ru

The payroll period for sick leave has changed. The calculation of sick leave in 2017 in a new way, an example of calculation on specific numbers will show how to calculate the benefit.

To calculate sick leave, first determine your average daily earnings. And then multiply it by the number of sick days and by the percentage of payment, which depends on the employee's insurance record. See the general algorithm in the diagram below.

Hints will remind you of the basic calculation rules. Let us dwell separately on the calculation of sick leave in 2017 in a new way. An example of calculation is at the end of the article.

Sick leave calculation in 2017

Tips for calculating sick leave

How to determine the billing period

Hint number 1. The settlement period for sick leave is two calendar years preceding the year of the onset of the illness. In this case, the duration of the billing period is always 730 days, any days are not excluded from the calculation - parts 1 and 3 of Article 14 of the Law of December 29, 2006 No. 255-FZ.

Hint # 2 ... If in the billing period or in one of the years of the billing period the employee was on maternity leave or parental leave, then she has the right to replace these years with other previous ones if this increases the benefit. To do this, the employee must bring you a statement. The accountant is not entitled to change the years at will.

You can replace the billing period only for those years that precede the illness. For example, a woman in 2015–2016 was on parental leave. If you count your benefits in 2017, 2016 and 2015 can only be replaced by 2014 and / or 2013. It is impossible to take any years that were previously impossible, otherwise the FSS will remove the costs - letter from the Ministry of Labor dated August 3, 2015 No. 17-1 / OOG-1105.

Hint number 1. Include in earnings all payments for the billing period for which contributions were assessed. Do not count payments that are not contributory. for example, ignore:

• government benefits;
• statutory compensation payments to employees;
• financial assistance not exceeding 4000 rubles. per year for one person.

Hint # 2. Consider payments in each year of the billing period within the limit assessed by contributions. Limits:

• for 2015 - 670,000 rubles.
• for 2016 - 718,000 rubles.

Ivanov was hired in 2014. In March 2017, he takes sick leave.

Employee earnings:

• for 2015 - 750,000 rubles;
• for 2016 - 800,000 rubles.

Earnings in the billing period:

• for 2015 exceeds the limit by 80,000 rubles. (750,000 rubles - 670,000 rubles);
• for 2016 exceeds the limit by 82,000 rubles. (800,000 rubles 718,000 rubles).

Ivanov's earnings for calculating sick leave will be the maximum amount - 1,388,000 rubles. (670,000 rubles + 718,000 rubles).

Hint number 3. Let's say an employee has been with your company for less than two years. Then, to calculate the allowance, he can submit a certificate of earnings from the previous place of work. Its form was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. When there is no certificate, but the employee wants payments from the previous place of work to be included in the calculation of the benefit, you can request information from the FIU.

Hint number 1. Take information about work experience from employment contracts and certificates from previous jobs. This is provided by the rules for calculating the insurance experience (clause 8 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91). If the employee cannot provide certificates or contracts, then ask the appropriate department FIU information about the salary.

Hint # 2. First, count separately the number of complete calendar years. Then - full calendar months that are not included in calendar years. And finally, days not included in full months. The field of this should be converted to months at the rate of 30 days - one month. Discard the rest of the days. Then translate months into years. One year equals 12 months.

How to pay sick leave

Hint number 1. Pay the sickness benefit for all sick days that the employee missed on the basis of sick leave (including weekends).

Hint # 2. The amount of time an employee can count on child or other family member benefits is generally limited. To what extent and for what period to calculate the benefit, can be seen from the table.

How many days of illness will the FSS of the Russian Federation pay

By general rule for outpatient treatment of a child for the first 10 calendar days, the benefit is paid in the amount calculated in the usual way. That is, the amount of the payment will be:

- 100 percent of earnings - to employees with an insurance experience of eight years or more;

- 80 percent of earnings - to employees with an insurance record of five to eight years;

- 60 percent of earnings - to employees with less than five years of insurance experience.

And over the next days - at the rate of 50 percent of the average earnings.

For inpatient treatment of a child - in the usual amount, taking into account the duration of the insurance period (see diagram below).

Calculation of sick leave in 2017 in a new way

There are two changes to the calculation of hospital benefits in 2017.

Change No. 1. New billing period. For the benefit that you accrue in 2017, the billing period is 2016 and 2015. And the maximum earnings that can be taken into account when calculating the allowance is 1,388,000 rubles. (670,000 rubles + 718,000 rubles).

Change No. 2.To reimburse the sick leave in the FSS, draw up a certificate of calculation.

The form has not yet been approved, but it is already known what data it will contain. We have given them below.

Contributions in 2017 are controlled by the tax authorities, but the fund will continue to reimburse the benefit. First, the company will declare the expenses in the report to the IFTS. The inspectors will transfer the data to the fund, and the company must collect the necessary papers.

To reimburse expenses for the periods up to 2017, you must submit a calculation of the 4-FSS. For reimbursement from January 1, 2017, you need to submit a certificate of calculation.

What information will be in the help-calculation:

• the debt of the policyholder or fund for contributions at the beginning and end of the reporting period;
• contributions assessed for payment (including for the last three months);
• additional accrued insurance premiums;
• expenses not accepted for offset;
• funds received from the FSS to reimburse expenses;
• overpaid contributions refunded or offset
• amounts spent on compulsory social insurance (including for the last three months);
• contributions paid (including for the last three months);
• the amount of debt written off.

An example of calculating sick leave in 2017

Employee details

Full name of the employee: Ivanov Petr Petrovich

Cause of disability: disease

Number of sick days: 19

Settlement period: 2015 - 2016

Insurance experience: 10 years and 11 months

Benefit payment percentage: 100%

Salary details

Limit base: 670 thousand rubles. in 2015 and 718 thousand rubles. in 2016

Earnings taken into account when calculating the allowance: 540 thousand rubles. in 2016 and 480 thousand rubles. in 2015

Calculation of benefits

Average daily earnings - 1,397.26 rubles. ((540,000 rubles + 480,000 rubles): 730 days).

The total amount of the allowance is 26,547.94 rubles. (1397.26 rubles x 19 days).

at the expense of the employer - 4191.78 rubles. (1397.26 rubles x 3 days).

at the expense of the FSS - 22 356.16 rubles. (1397.26 rubles x 16 days)

Despite numerous changes in 2017 regarding various areas of labor relations, such an operation as calculating sick leave has not undergone any major adjustments. In this article, we tried to consider in detail the order of how calculation and payment of sick leave in 2017 with specific examples, and also describe all the nuances associated with changing the value of the minimum and maximum allowable amount of disability benefits.

Sick leave calculation:
fundamental principles and changes in 2017

The calculation of sick leave is based on a number of key rules that should be followed by every accountant. These include the following:

1. Payment for sick leave in 2017 in case of illness or injury is carried out from 2 sources: the first 3 days are paid from the employer's funds, the remaining days - from the funds of the social insurance fund. If the sick leave is issued for the care of a sick relative, due to quarantine, the need to undergo rehabilitation in a sanatorium, then its payment in full is carried out from the FSS funds.

2. The calculation of sick leave is carried out for calendar days falling on the full period of illness, with the exception of days when the employee was suspended from the performance of official duties and he was not entitled to remuneration for these days. A list of such exceptions can be found in Article 9 of Law No. 255-FZ of December 29, 2006.

3. The amount of the disability benefit payable is calculated on the basis of the employee's average wage. This indicator is determined for the previous 2 years. If a person has been working at this place of work recently, then the data provided by his previous employers are taken into account. To calculate the average earnings, the summed wages for 2 years are divided by 730.

4. The amount of the benefit is directly related to the length of the insurance period. If it does not exceed 5 years, the sick leave is calculated based on 60% of the average earnings. With work experience over 5 years, but no more than 8, the ratio of 80% of the average wage is already applied. And, finally, with over 8 years of experience, the sick leave is equal to the average earnings. At the same time, starting from the 11th day of the sick leave, the allowance is calculated in the amount of ½ of the average earnings, no matter what insurance period you have.

5. The calculation of sick leave in 2017 is based on all payments that were made in favor of the employee and from which the employer transferred insurance premiums for the previous 2 years.

As you can see changes in the calculation of sick leave in 2017 practically insignificant. For clarity of the application of these principles, we will try to show how to calculate a sick leave in 2017 using a specific example.

Suppose a certain Ivanova Marina Nikolaevna, having an insurance experience of 7 years, fell ill in the period from January 16 to 25, 2017. Accordingly, guided by the aforementioned rules, we need the period 2015 and 2016 to calculate the average earnings. According to the accounting department, her total salary for 2015 was 480,000 rubles, and for 2016 - 520,000 rubles. Thus, over the previous 2 years, she earned a total of 1,000,000 rubles. Please note that this amount includes all payments in favor of MN Ivanova, for which the enterprise where she works transferred insurance contributions to extra-budgetary funds.

So, the average earnings of M.N. Ivanova is RUB 1,369.86 (1,000,000/730). Considering that her insurance experience is more than 5 years, but less than 8 years, we use a coefficient of 0.8 (80%). Thus, to calculate benefits for 10 calendar days of sick leave, the average earnings are applied at the rate of 1,095.89 rubles. (1 369.86 rubles x 80%). Accordingly, the payment of the sick leave Ivanova M.N. will amount to 10,958.90 rubles. (1,095.89 rubles x 10 calendar days).

How sick leave is paid in 2017,
if earnings are less than the minimum wage

It happens that an employee who is on sick leave has no earnings in the billing period, or it is extremely small, not even reaching the minimum wage. In this case, the calculation of the sick leave is based on the value of the minimum wage. Let's give an example of calculating sick leave in 2017.

So, suppose that M.N. Ivanova, who participated in our previous calculation, did not work in the calculation period of 2015 and 2016. It is also not possible to replace these years with some others, since she was not on maternity leave, but simply did not work during these years. An employee fell ill in July 2017 for a period of 10 calendar days.

In this case, we will have to start from the size of the minimum wage, which from the second half of 2017 will amount to 7,800 rubles. We calculate the average earnings by multiplying the minimum wage by 24 months and dividing by 730. Its size will be 256.44 rubles. Now we multiply this amount by 80% based on the available insurance experience and get the amount of daily earnings for calculating sick leave 205.15 rubles. Accordingly, sick leave payment for 10 calendar days will be RUB 2,051.50.

The current legislation limits the maximum average earnings, based on which the benefit is determined. It is stipulated that the amount that serves as the basis for calculating benefits for each year should not exceed the base limit for calculating insurance premiums in the same year. Considering that in 2015 this limit was 670,000.00 rubles, in 2016 - 718,000 rubles, dividing the amount for 2 years by 730 we get the limit on average earnings for 2017 at the level of 1901.37 rubles. For a large amount, the FSS simply will not accept calculations.

How to correctly calculate the insurance experience to calculate the sick leave

There are certain subtleties as to which periods can be included in the calculation of work experience for sick leave, and which cannot. The list of periods to be included in 2017 is enshrined in Article 16 of Federal Law No. 255-FZ, as well as the Rules of the Ministry of Health and Social Development of the Russian Federation No. 91 dated February 6, 2007. Among such periods are state or military service. While the period of work under GPC contracts is not taken into account when calculating the insurance period. If a situation arises when the periods seem to overlap one another, then one of them is applied.

To confirm the insurance experience, in addition to entries in the work book, employment contracts can be used, if suddenly there is no entry in the book, a military ID confirming the time of service, as well as IP documents confirming the transfer of insurance premiums for the period of entrepreneurship.