In an explanation it is a question that mistake correction in a leaf of disability should be carried out according to section 4 of Situation on documentary ensuring records in the accounting, the Ministry of Finance of Ukraine approved by the order from 25.05.95.
At payment of the sick-list the accountant committed a mistake – incorrectly estimated the sum to payment which reflected in the fourth part of a leaf of disability. Then the mistake was independently revealed, recalculation is carried out and the due sum is paid in addition to the worker. Whether it is necessary to correct a mistake directly in a leaf of disability and how it to make?
The basis for reflection of economic opeyoratsiya in accounting are primary documents (Art. 9 of the Law of Ukraine from 16.07.99 of No. 996-XIV About accounting and the finansoyovy reporting in Ukraine). The disability leaf on the basis of which pay off and reflected in payment accounting on an obshcheobyayozatelny state social strayokhovaniye (to Art. 51 of the Law of Ukraine from 18.01.01 of No. 2240-III About obligatory state social insurance in connection with temporary poteyory work capacity and the expenses caused by burial belongs to primary dokuyoment) also.
Therefore mistake correction in a leaf of a netrudoyosposobnost should be carried out according to section 4 of Provision on documentary providing zayopisy in the accounting, the Ministry of Finance of Ukraine approved by the order from 24.05.95 of No. 88. Namely:
• the wrong text or figures in it are crossed out, and over the crossed out the correct text or figures is inscribed;
• deletion is made by one line so that it was possible to read the corrected;
• correction makes a reservation an inscription "is corrected" and proves to be true signatures of responsible persons with the indication of date of correction.
Thus, the accountant should correct oshibku () directly in a leaf of disability and to certify such correction of the above-stated order.
I will note that in the fourth part of a leaf of a netrudosposobyonost in the table The certificate of a salary zanosyatsya data on the added salary on months of the settlement period on the basis of which the average salary pays off. However
The social insurance fund on temporary disability in the letter from 20.03.06 of No. 01-16-557 explained that with a view of simplification of work of accounts department of the enterprise at registration of leaves of a netrudospoyosobnost it is authorized not to fill the section The certificate of a salary if calculation of an average salary is made is automated. In that case the calculation similar to calculation in a leaf of a netrudospoyosobnost is surely applied to a leaf of disability, certified by the signature of the head and the chief accountant and the press.
Thus, if in the sick-list the table The certificate of a salary wasn’t filled, and applied to it separately, for correction of a mistake, doyopushchenny in this table, it is necessary to make prayovilny calculation of an average salary, to assure him the signature of the head and the chief accountant and the press of the enterprise and to put it to a disability leaf.
However the sum of sick-lists to payment all the same should be corrected (in the above-stated order) directly in the sick-list.
A.LEONOV, the deputy director of Executive management of Social insurance fund on temporary disability.