A new version of the Order of calculation the average wage (income, cash cover) began to work to calculate the payments on compulsory state social insurance, approved by the Resolution of CMU dated 26.09.01, № 1266 (hereinafter - the Order № 1266). The Order № 1266was stated in a new version by the Resolution of the CMU 'On Amendments to the Resolution of the Cabinet of Ministers of Ukraine of 26 September 2001, № 1266' of 26.06.15, № 439.
After the entry into force by Amendments to the Order № 1266 average earnings for sickness and maternity leaves payments should be calculated by calendar days. Thus, we should pay insurance payouts by calendar days.
What insured events will be covered by the new provisions? In our opinion, if starting date of the sickness (maternity leave) stated in the sick leave up to 04.07.15, in this case to calculate average earnings still need by the old rules of the Order № 1266, if from this date – by the updated rules.
The amount of sick and maternity leaves and the first five days of temporary disability for account of the employer we should calculate by multiplying the average daily earnings over calendar day on payment interest depending on pension insurance record (when it is used) and on the number of payable calendar days according to the issued temporary disability leave. Over such calculation holidays and days off are not rejected.
If insurance payouts are appointed based on the average wage (income), the average wages (income) is calculated by multiplying the average wage (income) for one calendar day on the average number of days (30, 44) (p. 6 of the Order № 1266 ).
In the calculation of average earning now will take all accrued payrolls from which was paid Single Social Contribution. Proportional incorporation of single payments based on time worked in calculating the average wage is not provided by updated the Order № 1266.
Wage (income, cash cover) to calculate the average wage for payment of temporary disability days and leave and maternity leave is determined on the basis of information which shall be entered into the Table 6 of the Form № F4, and for insurance events in connection with unemployment and industrial accidents as well as occupational diseases - should be taken from the Register of insured persons (p.p 31, 32 of the Order № 1266).
The account period for calculating insurance payouts is 12 calendar months preceding the month of occurrence of the insured event. From the total number of calendar days should be removed missed for a reasonable excuses days:
- temporary disability;
- maternity leave;
- leave to care for a child under the age of three and six years according to a medical conclusion;
- leave without pay.
If in one month the account period the insured person does not work for a reasonable excuses, it should not be taken into account when calculating average earnings (both days and all benefits accrued by a month).
If the employee works part-time, the average wage was calculated separately for the main and part-time job. Now, the account period should be calculated for each job separately.
For the payment of sick leave in part-time job is required:
- a copy of temporary disability leave, signed by the head of the company and sealed by the main job;
- a reference on average salary in the main job.
Total salary, from which are calculated payments, for months of the account period for the main job and part-time job (s) can not exceed the maximum amount of SSC base calculation - today is 20706 UAH.
