The scientific article the features of accounting of payments for insurance and reporting
in accordance with applicable law are considered. The process of calculating the average wage
per day to charge the material security while temporary disability and representation of
workers' lost earnings compensation calculations in the business accounting is considered in
the article. Reveals the method of calculating refunds for various types of social insurance are
some controversial points in calculating such amounts.
The features of calculating benefit for temporary disability, depending on the cause of
disability: total temporary disability, caring for a sick family member, temporary disability
related to pregnancy and childbirth are analyzed. Examples of calculation of the average wage
per day for the employee in an insurance case and reflection the accounting in a table are
considered. The methods of average benefit calculation for the period of disability for different
categories of employees including the ones who work part-time and who are voluntarily
insured are researched. Formulated some proposals for improving the calculation of financial
security in the system of voluntary insurance.