Taxes on the salary of a disabled person of group 2. Disabled employees: how to calculate insurance premiums

Firms and private entrepreneurs using hired labor are required to make insurance contributions for personnel. The FSS rate in 2017 (table) remained unchanged compared to the previous period, but contributions, with the exception of expenses in connection with occupational diseases and injuries, came under the administration of the Federal Tax Service. This means important innovations for accountants.

Since 2017, the powers of extra-budgetary funds to accept payments, collect debts and check the statements of companies and individual entrepreneurs have been transferred to the Federal Tax Service. The reason for this decision is poor collection of contributions and the need to tighten control. The previously existing Chapter 34 of the Tax Code of the Russian Federation was replaced by the provisions of 212-FZ.

The only exception is contributions in case occupational diseases and injuries. They continue to be fully administered by the FSS. The following will remain unchanged for steel deductions:

• a list of economic entities that must make mandatory contributions;

• billing period – 12 months;
• dates for which reporting on contributions is generated: 3, 6, 9 months of the year;
• the grounds on which the reduced FSS rate is applied;
• the procedure for determining the base for calculating the amount of contributions to the Federal Tax Service and the Social Insurance Fund.

Due to a change in the administrative body, the report forms and deadlines for their submission change. Legislators have added to the list of requirements that must be met by policyholders applying for a reduced tariff.

Important! In 2017, firms and individual entrepreneurs that no longer meet the criteria for a preferential tariff lose the right to use it not from the current quarter, but from the beginning of the year.

FSS tariffs: in 2017: table

In 2017, as before, the rates used to calculate the amount of pension contributions depend on whether the base is exceeded or not exceeded. It is set at 796 thousand rubles. When a company exceeds the limit, it is required to use an additional tariff. This rule does not apply to contributions for temporary disability (VTiM) and compulsory medical insurance.

The size of the bets is specified in Art. 426 Tax Code of the Russian Federation. In 2017, it remained unchanged compared to previous periods and is:

For certain categories of insurers, reduced FSS rates for 2017 are provided. This category includes agricultural producers who meet the criteria prescribed in Art. 346.2 of the Tax Code of the Russian Federation, companies creating handicraft products, participants in free economic zones.

Individual entrepreneurs, lawyers and notaries registered in accordance with Russian legislation and who do not use hired labor are required to pay insurance premiums"for myself". Whether they actually operate is irrelevant.

In 2017, the amounts of mandatory transfers of such economic entities are calculated on the basis of the minimum wage established at the beginning of the year. The tariffs are:

If the entrepreneur’s annual income is more than 300,000 rubles, he is obliged, in addition to two contributions “for himself,” to make a third transfer in the amount of 1% of the amount exceeding the limit.

Social Insurance Fund: percentage of contributions for contributions in case of occupational illnesses and injuries

Contributions from injuries and illnesses at work are the only ones left in the administration of Social Insurance. In 2017, as before, their size depends on the level of risk characteristic of the main activity of the enterprise.

The rates are specified in 419-FZ dated December 19, 2016. The regulation divides risks into 32 levels. Each of them has its own rate. Values ​​range from 0.2 to 8.5%.

The policyholder learns the 2017 FSS interest from the Fund’s official notice, sent after the company has submitted documents confirming its main type of activity.

At its discretion, the FSS has the right to reduce or increase the rate, but not by more than 40%. The relevant decision of the supervisory authority is based on the following facts:

• features of working conditions at the enterprise;
• results of medical examinations of company employees;
• the amount of insurance costs.

If the enterprise had at least one case of fatal, there is no discount on the tariff.

The following can apply for a maximum “discount” of 40%:

• organizations that employ disabled people of all groups, in terms of payroll allocated to pay these employees;
• public organizations of disabled people;
• companies created for scientific, educational, cultural activities, etc.

Since 2017, organizations and individual entrepreneurs are required to annually confirm their main type of activity by April 15. If they ignore this need, a tariff will be applied to them based on the most “expensive” from the point of view of injury insurance OKVED, specified in the registration documents. Previously, the FSS did the same, but firms had the opportunity to prove their case in court. Now there is a legislative justification for inflating rates.

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Benefit 60 in form 4-FSS indicated only by certain categories of policyholders. What is benefit 60? Who has the right to use it? And how to correctly indicate this benefit in 4-FSS? Read our article for details.

What is benefit 60 in 4-FSS?

“Benefit 60” means the right to reduce the current tariffs for contributions for injuries by 60% for certain categories of policyholders.

The list of policyholders entitled to take advantage of preferential rates is presented in the laws “On Insurance Tariffs...” dated December 22, 2005 No. 179-FZ and dated December 14, 2015 No. 362-FZ. Based on this list, they can be divided into 2 categories and presented in the form of a visual diagram:

The current tariffs for “unfortunate” contributions can be found in the reference material.

In which table of 4-FSS should I indicate benefit 60?

There is no separate table in 4-FSS for indicating calculations for benefit 60. Total data taking into account this benefit is generated and verified based on the information provided in Table 6.

In order not to get confused in further explanations, check out the figure below. It shows that category 2 insurers, who have the right to reduce the injury tariff rate by 60% for all taxable payments in favor of their employees, when creating 4-FSS in the accounting program (for example, in 1C) above table 6 simply put the mark “ A 60% discount has been established.” When you subsequently download and send the report electronically, the accounting program will record this condition in the transmitted data. For the receiving party (FSS), the checked box will indicate that the correctness of the calculation of contributions should be checked taking into account benefit 60.

If the checkbox above table 6 is checked by policyholders classified as category 1, then the verification program will automatically generate an error, since the policyholder will calculate and include in line 2 of table 7 only for payments in favor of disabled people, and the program will calculate contributions for benefit 60 for all payments.

Therefore, organizations and individual entrepreneurs that make payments to disabled employees do not need to check the box above Table 6 when filling out 4-FSS in the accounting program. In order for the program to correctly take into account information on preferential payments, category 1 policyholders need to highlight the amounts of remuneration paid to disabled employees and taxed taking into account benefit 60, in a separate page 4.

When manually filling out 4-FSS and submitting it to the FSS in paper form, category 2 policyholders, as well as category 1 policyholders, do not need to check any boxes for benefit 60. Since the paper version of this form, introduced by the FSS order “On approval of the calculation form...” dated February 26, 2015 No. 59, does not contain special places(squares) for checking the boxes for benefit 60. They can only be seen when filling out 4-FSS in accounting programs and in programs for generating online reporting.

You can find the paper version of 4-FSS in the article .

How to check whether benefit 60 is indicated correctly in 4-FSS?

To better understand the explanations about the correctness of indicating benefit 60 in 4-FSS, let’s move on to consider a simple example.

Example

The accountant forms 4-FSS for two companies:

• public organization of disabled people “Legal Aid” - belongs to category 2 insurers;
• LLC "Lawyer Profi" - belongs to category 1 insurers, since the organization has disabled employees on its staff.

The rate for contributions for injuries in both organizations is set at 0.2%. There are no discounts or surcharges on the tariff.

Based on the results of the 1st quarter of 2016, organizations made the following payments to employees:

When filling out and checking 4-FSS for the OIO “Legal Aid” in the accounting program, you need to ensure that the following conditions are met:

When filling out and checking 4-FSS for Lawyer Profi LLC, the accounting program monitors compliance with the following conditions:

Except for one detail: policyholders belonging to category 2, instead of the already known checkbox for benefit 60, must select the word “Yes” from the proposed list. This can be seen visually in the picture below:

Results

When specifying benefit 60 in 4-FSS public organizations disabled people or the institutions created by them, the “60% benefit has been established” checkbox is placed above table 6. If the above organizations fill out 4-FSS manually and submit it on paper, then no notes about the applied benefit 60 need to be made. Organizations and individual entrepreneurs that are not related to the institutions mentioned above, but employ the work of disabled people, do not check the box for benefit 60 in 4-FSS. To account for benefits, it is enough to highlight the amounts of remuneration paid to disabled employees in line 4 of Table 6.

When calculating wages, an entry is made to the debit of the accounts for accounting for production costs (sales expenses) and the credit of account 70 “Settlements with personnel for wages” (Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31 .2000 N 94n). Insurance premiums are included in the organization's expenses for ordinary activities in the month of their accrual, which is reflected by an entry in the debit of the accounts for accounting for production costs (sales expenses) and the credit of account 69 “Calculations for social insurance and security” (clause 5, paragraph. 4 clause 8, clause 16 PBU 10/99, Instructions for using the Chart of Accounts). When withholding personal income tax, an entry is made to the debit of account 70 and the credit of account 68 “Calculations for taxes and fees.”

Disabled employee: insurance premiums

The salary of this category of workers should be calculated in the same amount as for the full duration weekly work(Article 23 of Law No. 181-FZ). To indicate reduced working hours in the timesheet, the following is used: the alphabetic code “LC”, the digital code “21”.

Attention

In this case, the employer must establish a part-time working schedule for the disabled employee (part-time or part-time work week). An employee who has been diagnosed with incomplete work time, works less than others.

Insurance premiums for disabled people in 2018

Labor Code of the Russian Federation) 3 The employee fell ill during the period of forensic medical examination 4 The employee fell ill while on downtime. The exception is the case when the illness occurred before the downtime period and continued during the downtime period. 5 The employee intentionally caused harm to his health. This fact must be confirmed by a court decision. In the absence of a court decision, other evidence of self-inflicted harm (for example, recording from a video camera installed in the office of an employee who caused harm to himself) cannot serve as a basis for non-payment of benefits. 6 The employee attempted suicide 7 The employee lost his ability to work as a result of a crime he intentionally committed. This fact must be confirmed by a court decision. Note:* In addition, the law establishes cases when the amount of benefits is reduced.

Calculation of insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from the earnings of disabled people of groups 2 and 3

An administrative offense is an unlawful, guilty action (inaction) of an individual or legal entity for which the Code of Administrative Offenses of the Russian Federation establishes administrative liability. A legal entity is found guilty of committing an administrative offense if it is established that it had the opportunity to comply with the rules and regulations for violation of which administrative liability is provided, but this person did not take all measures depending on it to comply with them.

This follows from the provisions of Article 2.1. Code of Administrative Offenses of the Russian Federation. IN in this case The employer is not at fault for failing to comply with legal requirements, and therefore there will be no liability.

Can a disabled person of group 3 not pay insurance premiums for individual entrepreneurs?

An inaccurate address is a reason for refusing to register a legal entity. If the application for registration of an organization does not indicate an office number, tax authorities have the right to refuse to register the company.< … Платить налоги стало проще Для уплаты личных налогов гражданам больше не обязательно заполнять платежное поручение «от и до».
You just need to enter one number.< … Налоговая нагрузка и рентабельность: ФНС обновила межотраслевые показатели Налоговая служба опубликовала обновленные сведения, при помощи которых организации и ИП могут оценить свои tax risks. < … Подарок от бабушки не облагается НДФЛ Доходы гражданина в виде стоимости недвижимости, полученной в качестве подарка от члена семьи или близкого родственника, освобождаются от обложения НДФЛ. < … Главная → Бухгалтерские консультации → Страховые взносы Актуально на: 20 июля 2016 г.

• An employee is recognized as disabled: how to calculate taxes and calculate benefits?

Special working conditions Peculiarities of regulating the work of disabled people are established by the Labor Code of the Russian Federation, as well as by Federal Law dated November 24, 1995 No. 181-FZ “On social protection disabled people in Russian Federation"(hereinafter referred to as Law No. 181-FZ). A disabled person is a person who has a health impairment with a persistent disorder of body functions, caused by diseases, consequences of injuries or defects, leading to limitation of life activity and causing the need for his social protection (Part.

1 tbsp. 1 of Law No. 181-FZ). Recognition of a citizen as disabled is carried out when medical and social examination in the manner established by Decree of the Government of the Russian Federation of February 20, 2006 No. 95 “On the procedure and conditions for recognizing a person as disabled” (hereinafter referred to as Procedure No. 95).

Benefits for disabled people of group 3

Labor relations with disabled employees Employees with disabilities has the right to claim benefits, and the employer is obliged to comply with them:

• there is no probationary period for them;
• the employment contract can be terminated early at the will of the disabled person;
• a disabled employee has the right to go on unpaid leave (60 days for disabled people of the 1st and 2nd groups, 30 days for the 3rd group);
• if an employee’s disability was acquired as a result of being in a dangerous zone during the Chernobyl disaster, he is also entitled to additional paid rest (2 weeks);
• annual leave can be taken at any time, regardless of the vacation schedule;
• attraction to work at night and after school hours can only be carried out with the consent of the employee;
• disabled people have the right to work part-time shifts and part-time weeks.

He presented a certificate of incapacity for work to the accounting department, according to which he was paid for 4 months in a row. Later in the same year, the employee brought a certificate of incapacity for work for another 2 months and asked to additionally pay him one month of incapacity for work, that is, apply a five-month limit.
The accountant refused the employee. Since the employee is disabled, in this case only 4 months are paid. The second limitation (5 calendar months) cannot be applied in the same year.
The law states that benefits for the entire period of incapacity (even exceeding four months in a row or five months in a calendar year) are accrued to a disabled person in case of tuberculosis. In case of tuberculosis, temporary disability benefits are paid until the restoration of working capacity or until the day of diagnosis. new group disability (clause 3 of article 6 of Law No. 255-FZ).

The amount of deduction of insurance contributions for a working disabled person of group 3

Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, employment contract (Part 6 of Article 136 Labor Code RF). In this scheme, to reduce the number of accounting entries, the payment of wages to an employee for January is reflected in one accounting entry.

A.S. Degtyarenko, consulting and analytical center for accounting and taxation Source of material - Consultant Plus system “Correspondence of accounts”. Dear readers, if you see an error or typo, help us fix it! To do this, highlight the error and press the “Ctrl” and “Enter” keys simultaneously.

In accordance with the Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance,” the intended purpose of maternity benefits is to compensate for earnings lost in connection with maternity leave and, accordingly, to pay maternity benefits and maintain salaries for the same period of time are not provided for by current legislation. Thus, if a woman, while on maternity leave (having a certificate of incapacity for work for pregnancy and childbirth), continues to work, then maternity benefits should not be paid during the period of work during maternity leave, since for the period work that coincides with maternity leave, wages are paid.

The working week for personnel certified as having a disability group should be no more than 35 hours, and daily restrictions are set depending on the medical report. At the same time, full wages are retained. Mistake #2.

Employer during 2016-2017 made insurance contributions for disabled workers at reduced rates. Reduced premium rates for disability contributions were abolished in 2015. Read also the article: → “Features of registration and receipt of a tax deduction for disability.” Answers to common questions Question No. 1. Are overtime and night hours of work performed by a disabled employee specially paid? No, standard rates for these cases apply. Question No. 2.

​A disabled person is usually understood as a person who has a health disorder with a persistent disorder of body functions, caused by diseases, consequences of injuries or defects, leading to limitation of life activities and necessitating his social protection.
Determination of disability is carried out by special federal institutions— Bureau of Medical and Social Expertise.

How to hire a disabled employee

Companies employ people with disabilities on a voluntary basis, but for some organizations the hiring of such persons on their staff is mandatory within the limits of the quota established for them.
For organizations with more than 100 employees, the legislation of a constituent entity of the Russian Federation establishes a quota for hiring disabled people as a percentage of average number employees (but not less than 2 and not more than 4%). Thus, the state guarantees the right to employment for people with disabilities. For example, in Moscow and the Moscow region, the quota for hiring disabled people is 2 - 4% of the average number of employees. The percentage differentiation depends on average number workers.

For refusing to hire a disabled person within the established quota, the employer may be held liable under Part 1 of Art. 5.42 of the Code of Administrative Offenses of the Russian Federation in the amount of 5,000 to 10,000 rubles.

Working conditions for disabled people are as follows:

• For disabled people of groups I and II, a reduced working time of no more than 35 hours per week is established while maintaining full wages (Article 92 of the Labor Code of the Russian Federation). Limitations on the duration of daily work (shift) for disabled people are established in a medical report, for example, in an individual rehabilitation program (Article 94 of the Labor Code of the Russian Federation).
• A disabled employee can be required to work overtime, work on weekends and holidays and night time only with his consent and provided that such work is not prohibited for him for health reasons. In this case, these employees must be in writing are aware of their right to refuse to work at odd hours. The employee's consent must also be obtained in writing. There are no special features in payment for overtime work, work on weekends, holidays and night time is not provided.
• Disabled persons are provided with extended annual paid leave; it is at least 30 calendar days. Persons who became disabled as a result of the Chernobyl disaster have the right to additional paid leave of 14 calendar days in accordance with clause 5, part 1, art. 14 of the Law on social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant.
• Disabled employees due to family reasons or other good reasons on the basis of a written application, the employer is obliged to provide leave without pay for up to 60 calendar days a year (Article 128 of the Labor Code of the Russian Federation).

Violation of the rights of disabled workers entails liability in the form of an administrative fine. officials in the amount of 1000 to 5000 rubles; on legal entities— from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Insurance contributions from the wages of disabled employees

In accordance with Art. 427 of the Tax Code of the Russian Federation in 2017, a reduced tariff for organizations where disabled people work is not provided. Tariffs of insurance premiums are established by art. 426 of the Tax Code of the Russian Federation and are:

• 22% within the established limit of the base for calculating insurance contributions for compulsory pension insurance;
• 10% above the established maximum base for calculating insurance contributions for compulsory pension insurance.

The maximum base for calculating insurance contributions to the Pension Fund in 2017 is RUB 876,000. on a cumulative basis from the beginning of the calendar year (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255, clause 3 of Article 421 of the Tax Code of the Russian Federation);

2) in the Federal Social Insurance Fund of the Russian Federation - 2.9% within the established maximum value of the base for calculating insurance contributions for compulsory social insurance for temporary disability and maternity.

The maximum base for calculating insurance premiums to the Federal Social Insurance Fund of the Russian Federation for disability and maternity is 755,000 rubles. cumulative total from the beginning of the calendar year (Resolution of the Government of the Russian Federation No. 1255). Above this amount, insurance contributions to the Social Insurance Fund of the Russian Federation are not paid (clause 3 of Article 421 of the Tax Code of the Russian Federation);

3) in the Federal Compulsory Medical Insurance Fund - 5.1%. The organization is required to pay these contributions from the entire amount of remuneration, since the maximum base for calculating insurance contributions to the Federal Compulsory Medical Insurance Fund for 2017 has not been approved.

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salaries and personnel, cash transactions.

By general rule when determining the tax base for personal income tax, the amount of income subject to taxation at the tax rate established by clause 1 of Art. 224 of the Tax Code of the Russian Federation, is reduced by the amount of tax deductions provided for in Art. Art. 218 - 221 Tax Code of the Russian Federation. In this scheme, we assume that the employee does not have the right to receive standard tax deductions provided for in paragraphs. 1, 2, 4 p. 1 tbsp. 218 of the Tax Code of the Russian Federation, as well as to receive any other tax deductions. Accounting Labor costs are recognized as an expense of the organization for ordinary activities in the month of payroll (clause 5, paragraph 3, clause 8, clause 16 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n).

Disabled employee: insurance premiums

Legislative acts on the topic It is recommended to study in advance: Law Title of Art. 2 Federal Law dated December 14, 2015 No. 362-FZ On tariffs for the payment of insurance premiums against accidents and occupational diseases paid for disabled employees Federal Law dated December 22, 2005 No. 179-FZ Tariffs for insurance premiums for compulsory social insurance against industrial and professional accidents diseases pp. 3 clause 1, clause 2 art. 58 of the Federal Law of July 24, 2009 No. 212-FZ On reduced tariffs for insurance premiums for disabled people in 2012-2014. Art. 92 of the Labor Code of the Russian Federation On the duration of the working week for a disabled person no more than 35 hours Art. 5.42 Code of Administrative Offenses of the Russian Federation Fines for refusal to hire disabled people within the established quotas Common mistakes when calculating Error No. 1. A disabled employee works a 40-hour work week.

Insurance premiums for disabled people in 2018

The employer who makes payments to its employees calculates and pays insurance premiums (Article 5, 7 of the Federal Law of July 24, 2009 No. 212-FZ, Article 3, 20.1 of the Federal Law of July 24, 1998 No. 125-FZ). How much does an employer pay insurance premiums for payments to a disabled employee? We'll talk about this in our consultation. Contributions to the Pension Fund and Social Insurance Fund For employers making payments and other remuneration individuals who are disabled people of groups I, II or III, in 2012-2014.

Calculation of insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from the earnings of disabled people of groups 2 and 3

A citizen recognized as disabled is issued a certificate confirming the fact of disability, indicating the disability group, as well as an individual rehabilitation program (clause 36 of Procedure No. 95). Disability can be established indefinitely or for a certain period (which will be indicated in the certificate). When the disability period expires, the employee will be required to bring a new disability certificate.

Important

If this does not happen, we can assume that the employee no longer has disabled status. An individual rehabilitation program is mandatory for the employer. An exception to this rule is the case when the disabled person himself refuses to implement the program.

Can a disabled person of group 3 not pay insurance premiums for individual entrepreneurs?

At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws continue to be mandatory for use (Information of the Ministry of Finance of Russia N PZ-10/2012 “On entry into force on January 1, 2013. Federal Law of December 6, 2011 N 402-FZ “On Accounting”). The forms of documents mandatory for use after 01/01/2013, including for accounting purposes, also include all unified forms for recording labor and its payment, approved in order to implement the requirements of the Labor Code of the Russian Federation by Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment,” including unified form N T-49 “Payment and payroll statement”.

An employee is recognized as disabled: how to calculate taxes and calculate benefits?

At the same time, paragraph 15 of Order No. 624n states that citizens who apply for medical care after the end of working hours (shift), at their request, the date of release from work in the certificate of incapacity for work can be indicated from the next calendar day. If an employee has provided a certificate of incapacity for work, opened on a day that he fully worked, wages should be accrued for the day worked, and with next day temporary disability benefits must be paid. The calculation of the benefit amount is attached to the certificate of incapacity for work.

Such explanations are provided on the websites of regional branches of the FSS of the Russian Federation (see, for example, http://www.fss.vrn.ru/faq/1/6).

Benefits for disabled people of group 3

When applying for a job, an employee hides a disability, for example, in order to receive temporary disability benefits in larger size. The employer is not obliged to independently take measures to find out whether a citizen is disabled or not. You can find out about the presence of a disability, as well as about contraindications and available types of work for a disabled person only:

• from a medical and social examination certificate, which indicates the disability group and the degree of limitation of the ability to work;
• from an individual rehabilitation program for a disabled person.

If a disabled person does not present these documents to the employer, he will not be provided with the provisions provided for in current legislation Russian Federation benefits for disabled people.

The employer cannot be held liable for this.
Disabled employees are also covered by the cases provided for in the legislation when the employer should not accrue benefits (see table). Table. Cases when temporary disability benefits are not paid* No. Situation Comment 1 The employee fell ill during the period of release from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave This applies, for example, to the case when an employee fell ill while on leave without pay 2 The employee fell ill during the period of detention (during the period of administrative arrest) In case of detention, dismiss the employee until his case is resolved a sentence will be passed and this sentence will not enter into legal force, it is impossible (clause 4, part 1, art.

The amount of deduction of insurance contributions for a working disabled person of group 3

Ivanov’s earnings for 2011 amounted to 100,000 rubles. (for several months the employee was on leave without pay). The accountant calculated Ivanov’s benefit based on the minimum wage on the date of the insured event (RUB 4,611). Because the seniority employee for less than 5 years, he is entitled to a benefit in the amount of 60% of average earnings: 4,611 rubles.
x 24 months / 730 days x 135 days x 60% = 12,279.16 rub. An urgent question is how to determine the period of payment of temporary disability benefits if a disabled employee consulted a doctor after working a working day. In accordance with paragraph 14 of Order No. 624n, for treatment in an outpatient setting, a certificate of incapacity for work is issued on the day the temporary incapacity for work is established.

• home

An employer who hires staff and pays employees regularly wages, is also obliged to take on the role of an insurance agent, withhold certain amounts from the income of his employees and make insurance contributions. In this case, the calculation of insurance premiums for employees with disabilities occurs in a special manner. In this article we will talk about insurance premiums for people with disabilities in 2018, and consider the payment procedure. The concept of disability and group A disabled person is a person suffering from health problems of the body resulting from certain disorders of some of its functions. The reasons why there are grounds for recognizing a person as disabled are not taken into account - these could be the consequences of diseases, previous injuries, birth defects development.

Attention

If the employee has presented the employer with a certificate of disability and an individual rehabilitation program, from which it follows that the work performed is contraindicated for him, he must:

• or transfer him to another job;
• or dismiss him if he refuses to be transferred to suitable vacancies or their absence (clause 8, part 1, article 77 of the Labor Code of the Russian Federation).

In all other cases, after disability is established, the employee can continue to work as before. Disabled people of the Great Patriotic War and disabled combatants in defense of the Fatherland have preemptive right to remain at work if the number or staff is reduced (Part 2 of Article 179 of the Labor Code of the Russian Federation). It is important to note that the legislation does not establish any restrictions regarding the dismissal of a disabled person due to repeated failure to fulfill job duties.