There are times when an employee, having gone on another vacation, gets sick.
In such cases, if he submits a certificate of incapacity for work to the accounting department, in accordance with Article 124 of the Labor Code, the leave must be extended or postponed to another date.
Leave can be extended only if the employee himself is ill. In cases where he took sick leave to care for a child while on paid leave, his leave will not be extended.
I will not consider the movements of personnel documents in this article. First of all, difficulties arise for the accountants,
Let's look at the steps a payroll accountant should take in this case.
The employee goes on vacation from 03/29/2010 to 04/11/2010 for 14 calendar days.
Let’s enter the “Vacation Accrual” document for the employee.
The document was taken into account in the period March 2010, vacation pay was accrued 33033,98 .
On March 30, 2010, an employee falls ill and takes sick leave for 4 days from March 30 to April 2, 2010.
At the end of the vacation, the employee presents the sick leave certificate to the accounting department and writes an application with a request to extend the next vacation.
Let's consider the actions of an accountant in calculating wages.
He has two options for action, depending on what month the sick leave submitted to the accounting department is taken into account in the system.
Enter the document “Accrual for sick leave”, select the period April 2010.
After we have entered the dates of the sick leave and calculated it, an inscription will appear on the main tab of the document under the amount of the accrued benefit, warning that accruals from previous periods have been reversed.
By going to the “Sick Leave Calculation” tab, let’s make sure of this:
Accruals for sick leave replaced vacation pay for 4 days. Accruals for different months are reflected in different lines, and so are the reversal entries.
Vacation pay reversed 9438.28.
However, the system itself will not automatically extend vacation for the time that the employee was sick: this must be done by an accountant, because The employee could also write an application to postpone the vacation to another time.
We will extend the vacation by 4 days (that’s how long the employee was sick).
Let’s open our “Vacation Accrual”.
In the lower left corner of the document, click on the “Correct” button.
A new document “Vacation Accrual” will open. The information line at the bottom of the document will indicate that it is a correction to a document from a previous period.
By default, the accrual month is set to the current month; the remaining details are taken from the document that we are correcting.
Now we need to increase the employee’s vacation duration by 4 days. We change the end date of the vacation to 04/15/2010. The system will automatically recalculate the duration of the vacation.
After calculating the document, we can make sure that the same amount is accrued for the new document as for the old one. Taking into account the amount of reversal, the amount of vacation pay remained the same. We can verify this by going to the “Payment” tab.
You can provide non-vacation days at other times, but you need to remember that for a correct calculation you need to use the “Correct” button so that the average earnings are taken from the original document.
We register the document “Accrual on sick leave” in the system.
We have calculated the sick leave, processed it, go to the “Calculate sick leave” tab.
We see that the displacement of vacation did not occur.
We check the need to recalculate wages or (in our case) the “Vacation Accrual” document. On the user’s desktop, being on the “Payroll calculation” tab, click on the “Payroll recalculation” hyperlink:
Processing opens. The list contains all documents that require recalculation.
In it we find the previously entered “Vacation accrual”.
Using the “Run document recalculation” button when the checkbox next to the required document is selected, you can perform a recalculation without opening the document. You can enter the document and use the “Calculate” button to recalculate it. The amount of vacation pay will change:
To extend vacation if sick leave was accrued in the same period, there is no need to use the “Correct” button (it is only needed to correct documents from previous periods).
We simply change the end date of the vacation, and the system will accrue the initial amount for 18 calendar days, not taking into account sick days:
Thus, we considered both cases of accounting sick leave during vacation.
Video lesson “Sick leave during vacation”:
At the top of the document, you need to fill in the month of accrual, select an employee and enter the number of the certificate of incapacity for work.
Then, on the “Main” tab, we carefully indicate the reason for incapacity and the period. If this sick leave is a continuation, then check the appropriate box and select the previous sick leave.
We will also indicate below when we will pay temporary disability benefits. This date is necessary for correctly filling out the 6-NDFL declaration. The program provides three options for the payment date: with an advance payment, with a salary and during the interpayment period. If you actually paid the employee benefits on some other day, then return to this document and correct the payment date.
Now let's take a closer look at calculating average earnings. It is calculated automatically in the program based on the available data. If you need to adjust accruals from previous periods, you can do this here by clicking on the green pencil:
In the window that opens, we can manually change the payroll period, as well as add a salary certificate from the employee’s previous place of work.
Now let's go to the "Payment" tab
There is a very important link “Insurance Experience”. The fact is that the employee has been working in the organization since February 2014 and the program takes two years of experience by default and, as a result, 60% for sick leave. Here we have the opportunity to correct the employee’s work experience.
On the last tab you can see in more detail the accruals due to the Social Insurance Fund and the employer.
You can immediately create a payment document directly from this document. I draw your attention to the fact that this is only possible if the “Sick Leave” document indicates the payment during the interpayment period. In this case, a payment slip will be automatically generated.
And lastly, these are printed forms. From the “Sick Leave” document, using the “Print” button, you can generate three of them:
Calculation of disability benefits
Program 1C ZUP accrual of sick leave can be done through “Sick leave”. The “Sick Leave” document logs are available in the “Personnel” and “Salary” functional areas, using the “Sick Leave” link.
Before accruing sick leave in 1C, you need to check the correctness of the input, and, if necessary, establish the employee’s insurance record for paying sick leave. You can set it directly in the employee’s card by clicking on “Labor activity” (if this is not done, the “Sick leave certificate” will contain the message “The length of service is not filled out, benefits may be calculated incorrectly”).
Fig.1
Average earnings, for calculating the amount of benefits, are calculated based on the salary for two years before. If an employee who worked for less than two years before falling ill went on sick leave, information about his earnings in previous places must be entered into the ZUP.
This information is inserted into the “Help for calculating benefits (incoming)” in the “Salary” functional area using the “Create” button.
Fig.2
The incoming certificate for calculating benefits indicates:
After filling out the certificate, click “File and close”.
After clicking on “Create” in the document log “Sick Leaves”, a new document form appears, in the fields of which you must enter the sick leave data:
Fig.3
After filling out all the fields, the calculation results will be reflected in the “Accrued”, “Withheld” and “Average Earnings” sections. In the latter, you can click on the button with a pencil and when you open the “Entering data for calculation” form, change the calculation, for example, add the missing data from your previous place of work.
Fig.4
On “Payment” enter:
Fig.5
In “Accrued (detailed)” you will see accruals, their results, how many days were paid for each accrual, period and basis. After filling out the sick leave and checking the correctness of the calculations, click on “Record and post”.
“Sick leave” has the following printed forms:
The printable form “Calculation of benefits for a certificate of incapacity for work” will display the following information:
The printed average calculation form shows the following information:
The printed form “Detailed calculation of accruals” will display the following information:
To get a printed form, you need to click on “Print” and select the one you need from the list provided.
Let’s imagine that the employee was on a business trip and his average salary was retained. If, upon returning from a business trip, he provided a certificate of incapacity for work, then when entering the sheet into the ZUP, the period of sick leave will be recalculated according to the settings of the accrual types.
Fig.6
Let’s say that an employee was sick in March, but provided a certificate of incapacity for work only in April. Then, for the period of absence in March, you need to enter the document “Absence (illness, absenteeism, no-show)” for the employee. When the certificate of incapacity for work is available, it will need to be entered into the ZUP and set the period of release from work when the employee was absent.
Then, in March, the employee was accrued benefits without taking into account earnings from previous employers, because when he was hired, he did not provide a certificate confirming this. He did this in April and needs to recalculate his benefits. To do this, you need to open the “Sick Leave” entered for March and click on the “Correct” link. A new sheet will appear in which you will need to enable the “Take into account the earnings of previous policyholders” checkbox, click on the edit button for average earnings, enter data from your previous place of work and post the document. After posting a new one, the previous document will not be available for editing. In the document form, the text “The document has been corrected and editing is prohibited” will be displayed in red.
Quite recently, an interesting question was asked on our forum about how to reflect in 1C the fact that an employee is absent due to illness. The peculiarity of this situation is that the employee works as an external part-time worker, and receives temporary disability benefits only at his main place of work. That is, the employer, as an explanation of the reason for absence, was provided with a copy of the sick leave certificate, which does not need to be accrued. Let's look at an example of how this situation is reflected in the 1C program: Salaries and personnel management 8 edition 3.
Go to the “Personnel” tab and create a “Sick Leave” document.
We fill out the first tab of the document in accordance with the received copy of the sick leave.
As we can see, the accrual amounts at this stage are indicated in the sick leave, but work with the document is not yet completed. Go to the “Payment” tab and uncheck the “Assign benefit from” checkbox.
After performing this action, on the “Accrued (detailed)” tab, the accrued amounts are reset to zero, and the calculation type automatically changes to “Sickness Absence.”
If automatic changes in accruals do not occur, then return to the “Main” tab and click the “Recalculate document” button.
We navigate and close the document.
When calculating wages for the month, days of absence due to illness will be taken into account, the amount of salary for the time worked will be reduced, but benefits will not be accrued. You can verify this by generating a payslip for the employee after calculating the salary for the month.
Instructions for calculating sick leave in the 1C Accounting for Ukraine program.
“Payroll for employees of an organization” is the main document on which all calculations regarding sick leaves of employees of an organization are made. The figure shows the path to this document.
But before you start looking at accruals for sick leave, you need to make sure that the corresponding accrual for sick leave is available in the directory “Plans for types of calculations”. You can find the necessary data using the following scheme:
After you have done everything, a directory will open in front of you. It contains the main types of accrual in the organization. To choose to reflect only hospital accruals, you need to select one of the options:
To apply for sick leave at the expense of the company, you need to fill out all the details. This is shown in detail in the figure below. This will be quite enough when it is necessary to issue a standard sick leave for an employee.
Do not forget also that the data required to be filled out is not only in the “General” tab, but also in the “Base for calculations”.
Once all the fields are filled in, check that the entered details and other data are correct, and then you can close the card and write down the directory item.
After this, you need to open the element in the directory called “medicine for the FSS rakhunok”. In this tab you need to fill in all fields. How to do this correctly is shown in the figure below. This information will be enough to issue a standard sick leave in most cases.
Remember that not only the data in the “General” tab requires filling out, but also all fields in the “Calculation Base” must also contain the necessary data.
Now you can once again check the correctness of the entered data. If everything is correct, close the card and write down the directory item.
When all the necessary types of calculations have already been generated, you will need to create a special document - “Payroll for employees of the organization.”
Even before accruals are reflected taking into account sick leave, filling out all documents is carried out according to the usual scheme, which is used with “Payroll for employees of an organization”. To make it clear and visual, let's look at the accrual feature, using one employee as an example.
As soon as you completed everything according to the usual scheme, sick leave was not taken into account by the system; you need to do this manually. To do this you need to enter the following data:
Also, do not forget to correct the changed base period: you need to adjust the values back up to those values that correspond to the month.
The calculations do not end there, because you still need to recalculate the number of days for calculating the salary and take into account the number of days that fell during the period of sick leave.
Make sure that the “Auto-calculation flag” checkbox is unchecked; if not, remove it. After this, you can click the “Calculate” button or select “Calculate by employee”. The system will give you a warning that there is a need to re-register documents (there may also be re-registration of records, it all depends on the state of the files). You need to agree to the warning and wait for the calculations to complete.
The figure shows what will happen after the final formation of charges.
Don’t forget to also recalculate and refill the employee data in certain tabs:
The process follows the same pattern as it did in the very first bookmark. That is, you select a tab, then find the desired employee, then the scheme is as follows (if you are working with a payroll):
“Fill” -> “Fill by employee” -> “Calculate” -> “Calculate by employee”.
Don’t forget to double-check the correctness of the entered data, and then create transactions on the tab.
There are a few more steps left and the work will be completed. To do this, click the “Record” button, then agree with “OK”, then post the document. Now the accrual of sick leave, which includes taxes and contributions, has been fully processed. Now all you have to do is make the payment using the “Salaries Payable” document, and do not forget to indicate the appropriate types of payments. That's all.
