Аспекти обліку розрахунків за виплатами допомоги з тимчасової непрацездатності

Abstract

У статті наведено послідовність обліку розрахунків за виплатами допомоги з тимчасової непрацездатності. Акцентовано увагу на порядку надання допомоги у зв’язку з тимчасовою непрацездатністю, документальному оформленні лікарняних, розрахунку середньоденної зарплати та суми лікарняних. Наведено формулу розрахунку допомоги з тимчасової непрацездатності та алгоритм дій для отримання допомоги з тимчасової непрацездатності з фонду соцстрахування. Визначено особливості оплати лікарняних працівників, що перебувають на самоізоляції від COVID-19, та оплати лікарняних на підставі електронних листків непрацездатності. Наведено типову кореспонденцію рахунків бухгалтерського обліку розрахунків за виплатами допомоги з тимчасової непрацездатності. One of the most important assets people have is the ability to work and earn an income. With the spread of COVID-19, many people have been instructed to self-isolate or quarantine themselves or are doing so voluntarily. This is a stressful situation for people and they may be wondering if they are eligible for disability benefits. Short-term disability is designed to replace earnings if they are unable to work due to illness and injury. Under the current «quarantine» business environment, cases of temporary disability due to COVID-19 and employees selfisolation increased significantly, therefore, accounting of temporary disability benefits is becoming ever more important. Short-term disability insurance may cover coronavirus if employees illness requires medical quarantine that leaves them unable to complete work. To analyze temporary disability accounting features in order to develop an algorithm of temporary disability benefits. Methods. The methodological basis of the research is general scientific and special methods of cognition. A systematic approach and a method of generalization were used in the study of the theoretical aspects of accounting of temporary disability benefits. Cause-effect and abstract-logical methods were used to develop a sequence of actions for receiving temporary disability compensation. Tabular and graphical methods were used to visualize the data. The procedure for granting benefits for temporary disability compensation, medical sick leave certificate requirements, the methodology of calculating the average daily wage were analyzed and it was determined the characteristics of temporary disability benefits calculating. The specifics of sick payment for employees who are on self-isolation due to COVID-19 and temporary disability benefits based on electronic medical sick leave certificates have been determined. The procedure of reflecting in the accounting of the temporary disability benefits accrued and its taxation is described. The correspondence of accounts for accruals and payments of temporary disability benefits is given. Accounting of temporary disability benefits should be in accordance with the law. Documentary registration of temporary disability benefits has been generalized. The above algorithm will ensure the orderliness of actions of temporary disability benefits based on electronic medical sick leave certificates.