Any employee receiving benefits thinks about the rules for their payment. So, on January 1, 2007, new rules on how to pay social benefits came into force. This is spelled out in the Federal Law of December 29, 2006, No. 255. Now, instead of continuous work experience, the length of service is used, in which the employee was subject to compulsory social insurance. The rules for calculating the insurance experience are spelled out by the Ministry of Health and Social Development of Russia in order No. 91 dated February 6, 2007. So, how to calculate the insurance experience?
Instructions
Step 1
Read the rules in the order of 06.02.2007 No. 91 published by the Ministry of Health and Social Development of Russia. Its full name is the Rules for calculating and confirming the insurance experience for determining the amount of benefits for temporary disability, for pregnancy and childbirth. He will help any accountant and not only calculate the employee's insurance experience. It describes the calculation procedure, the amount of payments and, of course, confirmation of the insurance experience.
Step 2
Determine the length of service for the payment of benefits from the date of the insured event, whether it is temporary disability or maternity leave. Also, do not forget that foreign citizens are also entitled to insurance benefits. In this case, it is worth referring to Clause 6 of Order No. 91 dated 06.02.2007. If there are other rules for calculating benefits in an international treaty, then the rules of the international treaty are applied.
Step 3
Consider all the time during which the employee was under compulsory social insurance. This includes the periods when the employee worked under a contract, under an employment contract, was in the state or municipal service and other activities subject to compulsory insurance.
Step 4
Count full months, that is, 30 days - 1 month and full years, that is, 12 months. To do this, pay close attention to paragraph 21 in Regulation No. 91 - it describes in detail how to correctly calculate months and years. If the service life exceeds 8 years, then no further calculation is required, since benefits are paid at 100% of earnings.
Step 5
Record the insurance experience, which you calculated in the employee's personal card, in the form No. T-2. Add the line “length of service” to this form and write down the exact number of years, months and days there. Be careful when calculating, for reliability it is better to repeat them 2-3 times.
