In this article the explanation about a procedure for payment of sick-lists in 2008 in particular an order of the accounting of incentive and compensatory payments of single character is given at temporary disability benefit charge.
"BALANS-AGRO" MAKES COMMENTS
Balans-Agro newspaper comment
In the made comments letter the procedure for payment of sick-lists in 2008, in particular an order of the accounting of incentive and compensatory payments of single character is explained at grant charge on vreyomenny disability. In the letter rassmatrivayutsya two periods of the current year: the first – from January 1 to May 22, the second – since May 23.
Definition of the periods
Let’s remind, emergence of these periods is connected with that in the current year a number of amendments was brought in an order of charge of a grant on vremenyony disability:
• the first time when the Law on the State budget for 2008 made some changes to Ukraiyona’s Law from 18.01.01 of No. 2240-III About obshcheobyazatelyyony state social insurance in connection with temporary disability and the expenses caused by the birth and a poyogrebeniye (further – the Law). It is a question of amendments in Art. 53 of the Law concerning calculation of average zarplaty at charge of sick-lists;
• the second time when from 22.05.08 of No. 10-rp/2008 the specified changes in the Law were recognized by the decision of the Constitutional Court unconstitutional, and znachit, from this point became invalid.
Thus, calculation of sick-lists in specified periodax is made differently. Let’s consider in more detail the accounting of single payments in these periods.
Calculation of sick-lists from 01.01.08 to 22.05.08.
According to the changes brought in Art. 53 of the Law, at calculation of average earnings for charge of sick-lists all types of a salary (within its maximum sum) for otraboyotanny time are considered. Respectively payments for neotyorabotanny time (for example, a vacation pay) shouldn’t join in calculation of sick-lists. The full list of such payments is provided in subitem 2.2.12 of the Instruction approved by the order of Goskomstat from 13.01.04 of No. 5 (further – the Instruction).
The mentioned restrictions at calculation of sick-lists mentioned also incentive and kompensatsiyoonny payments of single character (their list see in Instruction item 2.3). That is the specified payments made in a month when the worker didn’t work (worked not completely), in calculation of temporary disability benefit don’t join or join in proportion to fulfilled time.
Let’s notice that such norm operated and earlier (till 01.01.08), but only in some cases, a nayoprimer when single payments were carried out in a month of temporary disability, during the period otpuska on pregnancy and childbirth or holidays for care of the child till three (six) years. These are so-called good reasons from item 9 of the Order approved by the resolution KMU from 26.09.01 of No. 1266.
Now after changes in Law Art. 53 by unfinished time for which single payments aren’t considered or are considered in proportion to fulfilled time, time of all types of holidays was added.
So, if in the settlement period the worker the whole month was in holiday and this month to it there was vyplachena a sum of money of single character (for example, financial support), such payment doesn’t join in calculation of sick-lists.
From here we draw a conclusion: in the considered period incentive and compensatory payments of the razoyovy character made in a month of the settlement period, join in calculation of an average salary for charge of sick-lists, only if this month there were fulfilled working days.
Attention! If in the period from 01.01.08 to 22.05.08 sick-lists paid off in a different way, they podlezhat to recalculation.
Calculation of sick-lists after 22.05.08.
According to the sick-lists issued since 23.05.08, pooshchriyotelny and compensatory payments of single character are considered in the same order which acted till 01.01.08, that is without days of holiday.
Besides the sum of a vacation pay of calculation of temporary disability benefit doesn’t join.
Let’s show in the table how to consider single payment in various situations.