Accounting for sick leave in 2024: important points for an accountant

The issue of preserving the workforce is currently quite acute; in certain industries/areas there are not enough workers, and therefore the issues of calculating sick pay are relevant, like all social benefits. In recent years, many reforms have taken place aimed at increasing the transparency of information flows, including the formation of the Social Fund of Russia, the transition to electronic sick leave, etc. The article discusses the main regulatory and legal aspects, the requirements for the calculation and payment of sick leave, the methodology for calculating them, the changes that influenced their calculation in 2024, since this is a type of benefit that depends on such concepts as the minimum wage, cases are described. when sick leave can be obtained and cases when it is not legal. The article may be of interest not only to accountants, but also to students of economics.