Due to the change in the procedure for paying sick leave, Ukrainian accountants have to be even more careful in order not to make a mistake and to issue sick leave in accordance with the new rules and current legislation.
Instructions
Step 1
Use a special 1C configuration - "Accounting for Ukraine". Please note that the automatic accounting of sick leave, based on data on wages, has not yet been implemented, but is in the project with the developers of a specialized accounting program.
Step 2
Open the "Salary" menu, select the "Method of reflecting wages in regulated accounting" reference book. In this reference, you need to create two business transactions to reflect sick leave in two ways. According to the first method, sick leave is charged at the expense of the enterprise. According to the second option, sick leave is accrued from the social insurance fund.
Step 3
Create the first element - sick leave at the expense of the company, specifying the name of your organization, the debit account that is used for basic accrual, credit account 663 ("Settlement of other benefits") and determine the tax purpose.
Step 4
In the second element - sick leave at the expense of the Social Insurance Fund - fill in the same data. Here you need to insert the debit account 652 ("On social insurance"), and the credit account should be the same, 663 ("Calculations for other payments"). Select a tax assignment.
Step 5
Calculate sick leave taking into account that the first five days will be paid for by the enterprise. The sick leave, confirming the incapacity for work for more than five calendar days, is paid by the Social Insurance Fund. In accordance with the new law, sick leave certificates for childcare, as well as maternity benefits and funeral benefits, are also credited from this fund.
Step 6
Calculate together with the nearest salary sick leave for the first five days of the certificate of incapacity for work. Over the next days, the enterprise also issues funds to the employee, but after a certain procedure. You should submit an application to the Social Security Fund on behalf of your company, containing information on the amount of material security that has been accrued.
Step 7
Track the transfer from the fund to the special account of your organization. They must be received within ten business days. Give the employee this money with the nearest wage.
