How to correctly calculate sick leave. How to calculate sick leave for pregnancy and childbirth

The right to receive paid sick leave by employees is enshrined in the Labor Code of the Russian Federation and Federal Law No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Therefore, each employee can go to a medical institution to prescribe treatment and receive a certificate of incapacity for work, which will be paid for by the employer and the Social Insurance Fund.

general information

In 2016, the procedure for paying for periods of temporary disability did not undergo any significant changes. In 2019, there are no plans to make significant additions to the regulations that relate to part of the payment and calculation of sick leave.

The accrual rules will remain the same as in 2016.

In addition, starting from 2019, the work experience threshold for receiving benefits for temporary loss of ability to work will not be increased in full. The approved sick leave form will remain the same, as will the rules for filling it out. The payment period and calculation formula do not change.

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In what cases is it paid?

Sick leave is paid only when the employee submits a sick leave certificate completed by the medical institution to the HR department.

At the same time, no more than 6 months should pass from the moment of returning to work after a temporary loss of ability to work.

According to the established rules, the right to temporary disability benefits is retained for the following reasons for visiting a medical institution:

disease;
injury;
caring for a sick family member;
quarantine;
poisoning;
medical manipulations;
other reasons.

A dismissed employee can also receive temporary disability benefits. If less than 30 calendar days have passed since the date of dismissal from the previous employer, and the person has not yet found a new job, then they are paid at the previous place of work.

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Paid by whom and when

Payment for sick leave is made from the funds of the employer and the Social Insurance Fund. In this case, the organization pays the employee benefits only for the first 3 calendar days; the remaining period of incapacity is sponsored by the Social Insurance Fund.

It does not matter exactly how long a person spent on sick leave.

An employer has no right to delay payments to an employee. According to the established rules, the benefit is accrued on the day of the advance payment or salary, whichever comes first. Even if a person resigned from the organization, but provided a certificate of incapacity for payment, he has the right to receive payments in the same period as existing employees.

The employer is obliged to pay the employee for the period of incapacity for work within 10 working days from the date of filling out the sick leave form.

At the same time, the employer is obliged to assign temporary disability benefits within 10 calendar days from the date the employee provides sick leave.

How is it paid?

After the employee submits the certificate of incapacity for work completed by the medical organization, the employer fills out his part of the form. The chief accountant calculates the accrued benefits. The completed form is submitted to the Social Insurance Fund.

Sick leave is paid from the first day the employee contacts a medical organization until the last. At the same time, the law establishes that during outpatient treatment of diseases (injuries), poisonings and other conditions associated with temporary loss of citizens’ ability to work, the attending physician alone issues certificates of incapacity to citizens for a period of up to 15 calendar days inclusive. For periods of temporary incapacity for work exceeding 15 calendar days, a certificate of incapacity for work is issued and extended by decision of the medical commission appointed by the head of the medical organization.

Caring for a sick child

The legislation establishes that, the age of which does not exceed 7 years, is issued for the entire period of treatment. child. In this case, a person is not required to prove the degree of his relationship in a medical institution; an entry on the sick leave sheet is made only from his words.

If an employee is caring for a sick child aged 7 to 15 years, then sick leave is issued for a period of up to 15 days for each case of illness of the child, unless, according to the conclusion of the medical commission, a longer period is required. In this case, sick leaves can follow one after another.

A 13-year-old child was treated by a pediatrician, who issued a certificate of incapacity for work to the parent to care for a sick child. After 15 days, this sick leave is closed.

If the child has not recovered during this period of time and needs care, then the parent has the right to consult a specialized doctor. For example, to an otolaryngologist.

The doctor opens a new sick leave for the parent to care for a sick child. Both certificates of incapacity for work will be paid.

If a child over 15 years of age is undergoing treatment, the parent can issue a sick leave to care for the child for 3 calendar days during outpatient treatment (by decision of the medical commission - up to 7 days for each case of illness).

In addition, the law separately stipulates exceptional cases, such as the illness of a disabled child, a child infected with the human immunodeficiency virus, a child whose illness is associated with a post-vaccination complication, malignant neoplasms, under the age of 18, in which one of the family members of such a child also has the right to receive and pay for a certificate of incapacity for caring for a sick child in the established amounts.

Payment amount

The amount of temporary disability benefits depends on several factors:

total work experience;
average daily wage;
period of incapacity.

Wherein Even those employees who have never worked anywhere before and have no work experience can receive payments. In addition, the legislation provides benefits for those citizens who are officially recognized as unemployed and are registered with employment centers.

With work experience of more than 8 years, the benefit is subject to 100% payment of wages. If the total experience is from 5 to 8 years - 80%, less than 5 years - 60%. Less than six months - based on the minimum wage. At the beginning of 2019, this amount was 11,280 rubles.

At the same time, it should be borne in mind that temporary disability benefits when caring for a sick child, during treatment on an outpatient basis, are paid in an amount depending on the employee’s length of service - for the first 10 calendar days, for subsequent days - in the amount of 50 percent average earnings. When treating a child in an inpatient setting - on a general basis, depending on the employee’s insurance coverage.

Calculation example

It is carried out by calculating the employee’s average daily earnings, which is multiplied by the number of days of disability and the labor coefficient.

Average daily earnings are calculated using the formula: SD=GZ/730.

Where GZ is the employee’s total income for the last 2 years.

Calculation example:

The employee was ill for 10 days, his total work experience is 3 years.

Over the past 2 years, he has earned a total of 1,000,000 rubles.

The average daily earnings in this case is: 1,000,000/730 = 1,369 rubles.

The benefit he will receive: 1369*10*0.6=8214 rubles,

where 0.6 is the labor coefficient (60% of wages).

If the period of work in one organization does not allow one to determine the total income for the last 2 years, then the employee must submit a salary certificate from the previous place of service.

The limits of annual earnings used in the calculation of temporary disability benefits are established by law.

So, in 2014 it was 624,000 rubles per year, in 2015 - 670,000 rubles per year. If a person earned more, then only the maximum limit is included in the calculation base. In 2018, the maximum salary limit included in the calculation of sick leave benefits was 815,000 rubles per year, in 2019 - 865,000 rubles

Calculation according to the minimum wage

If the employee has less than six months of work experience, then temporary disability benefits are calculated from the minimum wage. The average daily earnings in this case is: 11280*24:730=370.85 rubles. A calculation is made from this amount.

Calculation example:

The employee spent 10 days undergoing treatment, and his total work experience does not exceed five years.

In this case, the amount of the benefit will be: 370.85*10*0.6=2225.10 rubles.

Calculation for those who were on maternity leave

If during any period of the last two years preceding the insured event, then she has the right to replace these years with othersprevious calendar years (calendar year)to calculate benefitsprovided that this results in an increase in the benefit amount.

For example, if an employee was undergoing treatment in 2016, then the total income for 2014-2015 is taken to pay for this period. But if a woman was on maternity leave in 2014, she can write an application to replace this year with the previous year, 2013.

Payment to the unemployed

Payments of benefits to the unemployed are made at the expense of the Employment Center, where the citizen is registered. At the same time, a citizen can independently choose what to receive: disability or unemployment benefits.

The amount of sick leave cannot exceed the amount of unemployment payments.

Reduced payment

The legislation provides for cases when the amount of sickness benefit may be reduced due to the fault of the employee himself.

If the minimum wage in a region implies the presence of a special coefficient (for example, for the Far North), then the amount of payment for a period of temporary incapacity cannot, when reduced, exceed the minimum wage + coefficient.

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Last changes

If, before 2016, sick leave for caring for a child or a sick family member was not paid in full, now employees have the right to receive the benefits due.

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How to take sick leave correctly

December 21, 2016, 21:38 May 26, 2019 12:51

The law establishes that an employee who performs his functions on the basis of a concluded employment agreement has the right to receive benefits upon the onset of illness. This is included in the number of social guarantees. Due to changes in the minimum wage, the calculation of sick leave in 2018 needs to be done in a new way, as shown by examples of calculation.

This year, the algorithm by which calculations must be made remains at the old level.

Changes that must be taken into account when determining the amount of payment affect the data used:

In 2018, new periods are used for which information must be taken to calculate the payment. Now you need to select earnings data for 2016 and 2017;
Due to the change in the years for calculating benefits, it is necessary to use the new maximum benefit amounts. So, for 2016 this figure is 718,000 rubles, and for 2017 the value of 755,000 rubles is used;
In 2018, there were two changes to the minimum wage. First, from January 1, the figure of 9,489 rubles was used, and from May 1, it will be necessary to use the value of 11,163 rubles. These innovations directly affect the minimum amount of benefits paid.

Attention! These indicators must be taken into account by the responsible person in order to determine sick leave in 2018, taking into account the latest changes.

New procedure for calculating sick leave in 2018

The accepted procedure for determining the amount of sick pay assumes that for these purposes it is necessary to use the average salary. The latter is obtained by adding up all amounts paid to the employee, for which contributions were calculated for the two previous years, and dividing them by the number of days - 730.

To correctly determine the amount, the responsible employee must obtain the following data:

The amount of payments to the employee for the two previous years. In this case, only those accruals for which insurance premiums were calculated are selected for calculation;
Data on the employee’s insurance experience at the time of illness. This information is necessary to determine the correction factor. So, if the employee’s experience is less than 5 years, then he is entitled to 60% of the calculated amount, if he is in the range from 5 to 8 years, then 80% of the accrued payment. And only if the insurance period is more than 8 years, the employee will receive 100% of the sick pay. It must be remembered that for maternity pay this indicator can only take a value of 100%.
Average daily salary.

To determine it, you can use the following formula:

The number of days during which the employee was registered as incapacitated. This value is entered on the sick leave certificate, which he presents when going to work. This number of days is used to calculate the final benefit amount.

Attention! Using all the specified data, you can easily apply. Such services allow you to perform the necessary calculations without errors and a lot of time.

When determining hospital benefits, it is also necessary to remember the size of the base limits. Thus, the total earnings for two years should not be higher than the sum of the maximum bases for the same years.

For example, when determining sick pay for 2018, this figure will be equal to 1,473,000 (718,000+755,000) rubles. Thus, the average daily earnings based on this indicator should not exceed 2017 rubles 81 kopecks.

If, in the process of establishing the amount of payment, any of the specified indicators is exceeded, then further determination must be made based on the limit values.

In addition, the law determines the minimum value of average daily earnings. It should be used if the employee who opened a sick leave has no earnings for the previous two years, or the resulting figure is less than that calculated according to the minimum wage. Until May 1, 2018, it is 311 rubles 96 kopecks, from May 1 - 367 rubles.

If there is no information for the two years preceding the estimated year, then the average daily earnings must be determined using the formula:

Average daily earnings

Minimum wage

730

60 %

Attention! Thus, until May 1, the average daily payment should be between the values of 311 rubles 96 kopecks and 2017 rubles 81 kopecks.

Calculation of sick leave and new minimum wage

A special feature of determining sick pay in 2018 is two facts of changes in the minimum wage within 12 months. From January 1, its value was 9,489 rubles, and from May 1, it will be necessary to apply 11,163 rubles.

Who pays for sick leave?

By law, the amount of sick pay must be financed from two sources:

For the first 3 days of illness, payment is made directly by the organization;
For all other days, the company’s funds spent are reimbursed by the Social Insurance Fund.

Exceptions to this rule include maternity leave and the period of parental leave. In these situations, the funds spent must be fully, without exception, reimbursed by social insurance. It is necessary to act similarly if the submitted sick leave is issued to care for an unhealthy child.

If an employee provides two sick leaves, and the second is a direct continuation of the first, then they are combined into one case. Then the first 3 days must be paid by the employer, and all the rest, including days on the second sick leave, are paid in full by the Social Insurance Fund.

Attention! In addition, a pilot project is currently being tested in Russia, in which the fund pays the Social Insurance Fund directly to the employee, bypassing the organization.

To do this, the responsible employee must submit an electronic sick leave application, which includes the details of the employee’s card or account for the transfer of funds.

Calculation of sick leave in 2018 in a new way: examples of calculation

Calculation of sick leave in a normal situation

Example. OK inspector G.D. Petrova brought me sick leave for a period of 9 days. Her work experience is 12 years.

Earnings for previous years: 2016 - 391,000 rubles, 2017 - 455,000 rubles. These values do not exceed the limit values established in each year, in 2016 - 718,000 rubles, in 2017 - 755,000 rubles.

Thus, the employee’s earnings will be used for the calculation.
Work experience over 8 years, therefore 100% of benefits are accrued.

(391000+455000) / 730 = 1158.90 rub.

1158.90 x 100% x 9 days = 10430.10 rub.

Tax: 6106.86 x 13% = 1356 rubles. Payable: 10430.10-1356=9074.10 rub.

Let's determine the sources of payment:

The first 3 days at the expense of the organization: 1158.90 x 100% x 3 days = 3476.70 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 10430.10-3476.70 = 6953.40 rubles.

Calculation of sick leave when income limits are exceeded

By law, there are maximum values for an employee’s annual earnings, on the basis of which sick leave must be calculated.

Before you begin to determine the average daily income, you need to compare the annual earnings with the maximum. If the employee’s data is higher than the maximum, then the latter must be used in the calculation.

Example. OK inspector G.D. Petrova brought me sick leave for 7 days. Her work experience is 10 years.

Earnings for previous years: 2016 - 805,000 rubles, 2017 - 916,000 rubles. These values are higher than the limit values established in each year, in 2016 - 718,000 rubles, in 2017 - 755,000 rubles.

Limit amounts will apply for calculation purposes. Work experience over 8 years, therefore 100% of benefits are accrued.

Let's determine the average daily allowance:

(718000+755000) / 730 = 2017.81 rub.

Determining sick leave benefits:

2017.81 x 100% x 7 days = 14124.67 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 14124.67 x 13% = 1836 rubles. Payable: 14124.67-1836=12288.67 rub.

Let's determine the sources of payment.

The first 3 days at the expense of the company: 2017.81 x 100% x 3 days = 6053.43 rubles.

The following days are subject to payment from the Social Insurance Fund: 14124.67-6053.43 = 8071.24 rubles.

Calculation of sick leave for caring for a child under 7 years old in 2018

If the period of incapacity for work is caused by caring for a sick child, then some features should be taken into account when calculating benefits.

The legislation defines restrictions that must be observed when accruing such sick leave. For example, if you are caring for a child under 7 years old, then you must pay for one certificate of incapacity for work for the entire period, but no more than 60 days are paid per year.

For a child from 7 to 15 years old, sick leave with a period of incapacity for work of no more than 15 days, and a total of 45 days for the year, is subject to payment.

When calculating, you need to take into account the employee’s length of service. For a period of incapacity for work of up to 10 days with more than 8 years of experience, sick leave is paid at 100%; beyond that, 50% is taken.

Example. OK inspector G.D. Petrova in May she brought a certificate of incapacity for work in connection with caring for a 5-year-old child for a period of 11 days. Her salary for 2016 was 295,500 rubles, in 2017 - 198,000 rubles. She has 8 years and 5 months of work experience.

The New Year brings changes to a number of legal provisions. The reforms also affected the rules for accrual of sick leave. Let's consider what changes will occur in this area in 2018.

The procedure by which sick leave is calculated

The basic formula by which sick leave benefits are calculated has not changed. As before, the amount of compensation due will be equal to the product of the average daily earnings, the number of days on sick leave and a coefficient depending on the length of service. Let us remind you how these indicators are calculated.

Average income per day

The average daily salary is calculated based on income for the last two years before the disease. The total amount includes any bonuses and material incentives, deductions from which went to the Social Insurance Fund. In this case, the resulting “dirty” amount is taken into account, that is, earnings before tax and insurance deductions.

The calculation is carried out by dividing the total earnings for 2 years by 730, so the work mode (standard “five-day week”, shift work, shift work) does not play a role.

Duration of sick leave

In order to avoid causing significant economic damage to the state, and also as an incentive for recovery, the legislation establishes a maximum duration of sick leave.

no more than 15 days (issued by a therapist when visiting the clinic);

up to 10 days (provided by the dentist);

if treatment requires a longer period, sick leave is extended only by decision of the medical commission of the medical institution.

If it is necessary to care for a child, one of the parents is provided with sick leave:

for an unlimited time until a child under 7 years of age recovers;

no more than 15 days if the child is from 7 to 15;

up to 3 days if the teenager is over 15.

The law sets a limit on the number of days that can be spent on sick leave and receiving appropriate compensation.

In 2018, this value will not change and will be 60 days. The period can be extended for another 30 days if there are grounds prescribed by law.

Experience coefficient

In case of illness, the amount of compensation depends on the employee’s length of service.

If the employee’s length of service is from 6 months to 5 years, he will be entitled to only 60% of the calculated amount.

With 5 to 8 years of experience, he will already receive 80% of the compensation.

An employee of an enterprise who has worked there for more than 8 years has the right to claim full sick pay.

Sick leave for pregnancy is always paid in full, but this requires six months of experience.

Thus, the longer the work experience, the more social guarantees the employee receives. In general, this system is fair, as it takes into account a person’s merits to the enterprise.

Changes in 2018 that play a role in calculating sickness benefits

The procedure for calculating sick leave based on three criteria will not change in 2018. However, details that play a significant role in determining the specific amount that the patient will receive will undergo changes.

Maximum countable earnings per day

Compensation is calculated based on the employee’s salary. However, the state sets a maximum amount of earnings, from which the average daily income is calculated.

In 2018, the figure will change, since the calculation will be based on average earnings for 2016 and 2017. For this period, the maximum amounts of income taken into account were established - 718 and 755 thousand rubles, respectively.

Thus, the maximum accountable earnings per day in 2018 will be 2017 rubles 80 kopecks.

Minimum wage size

Calculation of compensation for sick leave based on the minimum wage is carried out in the following cases:

2 years before the disease the person did not receive wages;

his average earnings, taking into account tax deductions, did not reach the minimum wage threshold;

The person's work experience is less than 6 months.

The minimum wage has been changed. In 2018 it will be 9,489 rubles.

Thus, when calculating the average daily income according to the minimum wage in the coming year, the result will be 311 rubles 96 kopecks.

Special cases you need to know to correctly calculate compensation

Most of the burden of payments falls on the state social insurance fund. The employer pays its employee benefits only for the first three days of sick leave. And in case of sick leave to care for a minor, the FSS makes the necessary deductions from the very first day of its validity.

If an employee gets sick while on vacation, his sick leave will be added to the days of rest, so he can go to work later for the number of days indicated on the sick leave. Vacation does not deprive the right to sickness compensation, but only if the employee himself falls ill. If you need to care for a minor, you will have to take sick leave without compensation.

There are grounds for which benefits are not paid:

if a person is injured or becomes ill while committing an illegal act;

when the employee was removed from his duties;

if the employee takes sick leave after recovery;

it will be proven that the person violated the doctors’ requirements, thereby prolonging the period of illness;

when working under a contract.

For part-time work, the procedure for calculating compensation does not change, however, a coefficient is taken into account depending on the length of the working week. If the average daily earnings is less than the minimum wage, the calculation is also carried out based on the minimum wage. Only in this case the compensation is reduced depending on the length of the working day. For example, if a person works for 3 hours instead of 8, his average daily earnings when calculating sick leave will be 311 rubles 96 kopecks: 8 x 3.

However, part-time work is taken into account only when this regime is established no later than the day of the onset of the disease. This measure protects the rights of workers who are transferred to part-time work retroactively.

Thus, the new year 2018 will not bring significant changes to the scheme for calculating sickness benefits. However, detailed innovations should be known to the employer in order to prevent violations of labor laws, or to the employee to protect their rights.

How is the average salary for sick leave calculated in 2019 according to the new rules? The amount of temporary disability benefits is automatically adjusted in connection with changes in the minimum wage.

In 2019, the minimum wage is 9,489 rubles, which will affect payments.

You can find sick leave calculators on the Internet, but they do not always take into account changes in legislation.

It is important for you to understand how average earnings for benefit payments are calculated, what an employee can and cannot claim, and what formulas are used.

Legislation that regulates legal relations in the field of labor and calculation of sick leave:

You can’t get a certificate of temporary incapacity for work in any clinic! A health care institution must have a license + must have the right to examine temporary disability (clause 2 of the Procedure for issuing certificates of incapacity for work, as well as clause 3 of Pol., approved by the Russian Government Resolution dated April 16, 2012 No. 291).

Roughly speaking, you cannot demand a week of sick leave after ultrasonic teeth cleaning at the dentist, after a therapeutic manicure at a spa, and so on.

Below we will look at how average earnings are calculated for calculating benefits on sick leave, and what rules and requirements are subject to in 2019.

earnings for the previous 2 years;
the number of days for which the certificate was issued;
employee experience.

What conclusion can be drawn from these rules? The billing period is 2 years. The amount of total accrued payments must be divided by 730 to find out the average daily earnings.

In 2019, the calculation period includes 2016 and 2017. For 2016, payments within the range of 718,000 rubles can be taken into account. (based on the minimum wage). For 2017, the maximum payments should be within 755,000 rubles.

The maximum average daily earnings for calculation according to the BL in 2019 will be:

(718,000 rubles + 755,000 rubles) / 730 days = 2,017.81 rubles.

The minimum average daily earnings will be:

9,489 rubles (minimum wage) * 24 months / 730 days = 311.97 rubles.

If the employee has 300, 250, 150 or less, then an additional payment is due up to the average salary on sick leave.

Simple mathematics: numbers for calculating sick leave in 2019

Numbers	Description and meaning
2016 and 2017	The billing period for which we take accrued payments.
730 days	The number of days that are present in the billing period.
9,489 rubles	Minimum wage (minimum wage), which was established on January 1, 2019. Please note that the amount varies. Therefore, payments can also “float”.
2016 – 718,000 rub. 2017 – 755,000 rubles.	The maximum salary that is taken into account for sick leave. Roughly speaking, 2016 + 2017 = 718,000 + 755,000 = 1,473,000 rubles.
2,017.81 rubles	The maximum average daily earnings of an enterprise employee.
311.97 rubles	Minimum employee SDZ (minimum average earnings for calculating sick leave). If the calculated amount turns out to be less, an additional payment is due.

Paid according to sick leave (SB) on all days. Holidays and weekends cannot be excluded. If 10 days are specified, then we pay for all 10 days (despite the fact that half fell on the January holidays).

In January 2019, Ivanova brought a temporary disability certificate to the company’s accounting department. Let the number of days indicated in the BC be 9.

Ivanova’s insurance experience is 7 years. In 2016, she received 400,000 rubles (we take into account vacation pay, salary, allowances, bonuses). For 2017 – 450,000 rubles.

What kind of sick leave can she count on:

Ivanova must receive these 8,379 rubles within 10 days from the date of presentation of the sick leave certificate to the accounting department of the enterprise.

For example, we have Svetlyachkov, who receives a “director’s salary.” The man brought sick leave for 10 days. In 2016, total payments amounted to 1,000,000 rubles.

In 2017, Svetlyachkov earned 3,000,000 rubles. The total insurance experience is 15 years.

To calculate, we must sum up earnings for the previous 2 years. In our case, it turns out 1,000,000 + 3,000,000 = 4,000,000 rubles. But this is more than 1,473,000 rubles!

What to do in this case? For Svetlyachkov’s sick leave, we take the maximum allowable average daily earnings established by law. This is 2,017.81 rubles.

We are calculating sick leave for our employee. 2,017.81 rubles * 10 days of sick leave * 100% (according to the insurance period) = 20,178.1 rubles.

True, such situations are rare. Much more often a problem arises when an employee’s salary for some reason does not “reach” the minimum. What to do in this case and how to calculate payments?

The minimum wage for calculating sick leave payments is used in 4 cases:

The employee had no earnings during the reporting period (in 2019, the reporting years are 2016 and 2017).
The employee receives an average salary, but the amount is less than the minimum wage (i.e. 9,489 rubles).
The employee receives an average salary that is equal to the minimum wage.
The employee's work experience is less than 6 months.

In certain regions of the Russian Federation, coefficients apply. In this case, these coefficients are used to calculate the “minimum wage benefit”.

Below we will look at how to fill out sick leave if the average earnings are less than the minimum wage.

The company has a new employee. In 2016 and 2017, he was not officially listed anywhere. Accordingly, we cannot calculate the total amount of accruals.

Let our Ivanov get a job with an employer, and a month later he fell ill. Ivanov brings a sick leave note to the accounting department, which indicates 5 days. What to do and how to calculate payments to an employee?

In 2016-2017, the man was not employed, and we use the minimum wage as a basis for calculating. Accordingly, we first calculate the average daily earnings due to the employee.

This is 9,489 rubles. × 24 months / 730 days = 311.97 rub. We have obtained the minimum average earnings for calculating sick leave.

The minimum average earnings for calculating sick leave are multiplied by the number of days, and then by %. In our example, it turns out 311.97 * 5 * 60% = 936.91 rubles. We will charge Ivanov 936.91 rubles for his 5 days of sick leave.

A similar situation arises with “maternity leavers” who have just returned to work. They had no income, so all sick leave is calculated based on the minimum wage.

There are situations when a young specialist comes to an enterprise and then goes on sick leave. How to calculate the amount of payments to him? We again take the minimum wage as a basis.

But there is a limitation in the legislation: if the insurance period is less than 6 months, then payments under the BL cannot be higher than the minimum wage for 1 calendar month (Part 6 of Article 7 of Law No. 255-FZ).

The peculiarity is that you will have to compare a) the daily allowance calculated from earnings; b) the maximum daily allowance for a specific month from the minimum wage.

In February - 28 days, and in March - 31. The maximum daily benefit for February 2019 is calculated as 9489 rubles / 28 days = 338.89 rubles. The maximum amount of daily benefit in March 2019 will be: 9489 rubles / 31 days = 306.1 rubles.

Accordingly, for February 2019, an employee cannot receive more than 338.89 rubles. For March 2019, it is impossible to count more than 306.1 rubles. Then everything follows the standard scheme: multiply the resulting amount by the number of days of sick leave and by 60%.

What happens if the sick leave lasted 10 days? It turns out this situation: 311.97 rubles * 10 days * 60% = 1,871.8 rubles.

What will happen in this case? How to fill out a sick leave certificate if the average earnings are less than the minimum wage due to part-time work?

Benefits are calculated according to general rules, but there are nuances:

The benefit is calculated based on actual earnings (no matter how employees work, how many days they spent, how many hours).
Earnings for the billing period are divided by the same 730, but the average employee’s earnings should not be less than the minimum wage!

If after calculations you end up with amounts less than the minimum wage, then you still need to take the minimum wage. The average daily earnings, calculated from the minimum wage, decreases in proportion to the length of working hours.

For example, we have Stepanova. The girl works 5 days a week, 4 hours a day. In January 2019, she was sick for 5 days. Actual earnings in 2016 were 60,000 rubles, and in 2017 – 100,000 rubles. Insurance experience – 6 years:

In the Russian Federation there is a List of documents for compensation of benefits (order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n).

To receive compensation from the FFS, you need to provide:

What does the employer do? The legislation obliges him to reflect the costs incurred for payment in a new single calculation for insurance premiums.

Instead of a conclusion

If an employee receives 100,000 - 150,000 rubles or more per month, then being on sick leave is not very profitable for him (payments will be less than he could earn during this time).

But people who have not received an official salary for the previous 2 years can count on social support and +/- favorable payment for sick leave.

Video: Calculating sick leave

Upon the onset of a period of incapacity for work, he has the right to payment of benefits in accordance with the law, which is provided to him as a social guarantee. The calculation of sick leave in 2018 must be done in a new way; let’s take a closer look at the calculation examples.

In 2018, the previously existing algorithm for determining the amount of disability benefits is in effect.

The changes that occurred this year are associated with the following:

The calculation period for which data is selected has changed. Currently, to determine the amount of the benefit, you should select information about the salary on which contributions were calculated for 2016 and 2017.
Due to the fact that the years 2016 and 2017 are used for the calculation, when determining the maximum benefit, the maximum amounts in force at that time should be taken into account. For 2016, the base is 718,000 rubles, for 2017 - 755,000 rubles.
From the beginning of 2018, a new minimum wage came into effect - 9,489 rubles, which from May 1 will take a new value of 11,163 rubles. In this regard, the minimum amount of benefits for sick leave will change.

Attention! The calculator must take all these innovations into account when determining sick leave in 2018, taking into account the latest changes.

The procedure for calculating sick leave in 2018

The approved guidelines for determining sick leave assume that they are calculated from the average salary, which is obtained by adding the amounts of employee remuneration subject to contributions for the two previous years and dividing the total by the number of days - 730 days.

When calculating sick leave in 2018, you should select data for 2016 and 2017.

In order to be able to correctly calculate disability benefits, the calculator needs to select the following information:

The amount of salaries of the employee who brought the certificate of incapacity for work for the previous two calendar years for which the employer made contributions for compulsory insurance.
Information about the work experience of the employee at the time of the onset of the period of incapacity. This is necessary to apply the percentage. If the employee has less than 5 years of service, the percentage used to calculate benefits is 60%, from 5 to 8 years - 80%, over 8 years - 100%. To calculate benefits for sick leave for maternity payments, it has a constant value of 100%.

The amount of the calculated average daily salary. To determine, you can use the following formula:

The number of days included in the period of incapacity for work, which are recorded on the sick leave certificate. They are used to determine the final benefit amount. The following formula is used for this:

If all this information is collected, then you can apply. With it you can calculate disability benefits quickly and with a minimum number of errors.

Attention! When calculating benefits, one must not forget about the existence of maximum bases, which must be taken into account in the calculation. Since the total amount of salary taken into account cannot exceed the sum of the maximum bases for two years.

For sick leave in 2018, this is 1473.00 (718.00+755.00) thousand rubles. That is, the average daily salary cannot be more than 2017 rubles 81 kopecks. If the estimated earnings are higher, the value determined by the maximum amounts is applied.

There is also a lower limit that is received by employees who have not received a salary for the previous two years, or whose average daily earnings are less than the minimum wage. It is 311 rubles 96 kopecks.

Disability benefits in the absence of salary data for the two previous years should be calculated using the formula:

Salaryaverageday

Minimum wage

730

60 %

Attention! To summarize, we can say that the value of the estimated average daily earnings for calculating sick leave will be between 311 rubles 96 kopecks and 2017 rubles 81 kopecks.

Calculation of sick leave and new minimum wage

A special feature of 2018 is that the amount will change twice. The first increase was from January 1, 2018, the second - from May 1, 2018. Currently, the minimum wage is 9,489 rubles. From May it will be 11,163 rubles.

This will affect the amount of disability benefits, which are calculated when the employee has a very small salary, or there is no information about the salary for the two previous years. This is due to the fact that instead of paying the employee, in these cases the minimum wage is applied.