Here are the rules, an example, and a sick leave calculator.

Please note: at the time of writing, the minimum wage was 11,280 rubles. When making calculations, keep in mind that the minimum wage may change.

How to apply for sick leave

The form of the certificate of incapacity for work was approved by Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. The sick leave confirms that the employee was absent from work for a valid reason (paragraph 2, paragraph 17 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956). On its basis, the employee is paid benefits for temporary disability and pregnancy and childbirth (Articles 183, 255 of the Labor Code of the Russian Federation, Part 5, Article 13 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ) ).

Please note that to issue sick leave Not all medical organizations can. The medical organization must have a license to medical activities, including for the performance of work (services) for the examination of temporary disability (clause 2 of the Procedure for issuing certificates of incapacity for work, clause 3 of the Regulations approved by Decree of the Government of the Russian Federation of April 16, 2012 No. 291).

Cases in which a sick leave certificate is issued:

• illness (injury) of a citizen;
• further treatment of an employee in a sanatorium-resort institution;
• prosthetics in a hospital;
• illness of a family member who needs care;
• pregnancy and upcoming birth;
• quarantine.

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Filling out a sick leave certificate

Let's note a few important points things to consider when filling out a sick leave certificate:

The doctor fills out certain sections, they are indicated in clauses 56 - 63 of the Issuance Procedure and certifies with the seal of the medical institution;

The doctor has the right not to fill out the line “place of work - name of organization” (especially if the patient cannot correctly name the name of the organization). The employer can enter the name of the organization independently in black gel, capillary or fountain pen and block letters. You cannot fill out the certificate of incapacity for work with a ballpoint pen or use ink of a different color.

If the doctor makes a mistake when filling out the form, he must issue a duplicate certificate of incapacity for work (paragraph 5, clause 56 of the Issuance Procedure);

There are no requirements for the form of seal of a medical organization. The imprint of the seals of medical organizations may contain the text “for sick leave certificates"," "for certificates of incapacity for work" (paragraph 2, paragraph 2 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956).

For its part, the employer should pay attention to whether the doctor of the medical organization filled out the form correctly. This is important, since the Federal Social Insurance Fund of the Russian Federation will not reimburse expenses if the employer accepts a certificate of incapacity for work filled out in violation of the Issuance Procedure;

The employer must fill out the sections specified in paragraphs 64 - 66 of the Issuance Procedure;

Please note that the presence of technical deficiencies in filling out the certificate of incapacity for work (for example, stamps on the information field, putting spaces between the doctor’s initials) is not a basis for its re-issuance and refusal to assign and pay benefits, if all entries are read (paragraph 5 clause 17 of the letter of the FSS of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956).

Rules for calculating sick leave

1. Temporary disability benefits due to illness or injury are paid:

• for the first three days - at the expense of the policyholder;
• for the remaining period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.

In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2. Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued.

There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period ( full list exceptions are listed in paragraph 1 of Art. 9 Federal Law dated December 29, 2006 No. 255-FZ). For example, unpaid leave, annual paid leave, educational leave.

3. Temporary disability benefits are paid depending on insurance period employee.

Please note that in 2019, the insurance period has not changed and is still determined according to the rules of Part 1 of Art. 7 of Law No. 255-FZ and amounts to:

The length of service is calculated according to the work record book. If an employee has lost this document, then the length of service can be calculated using employment contracts and certificates from previous places of work (clause 8 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91). If the employee does not have a work record book, a contract, or certificates, then you can request salary information from the Pension Fund of Russia branch.

4. To calculate the average employee’s earnings, you need to take all payments for which insurance premiums in the two previous calendar years.

5. The benefit is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including during work (service, other activities) with another policyholder (other policyholders).

6. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings in the billing period by 730.

Conclusion: When calculating temporary disability benefits, there should always be two starting points:

The billing period will always be 2 full calendar years.

Earnings in the billing period will always be divided by 730.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

1. Enter the data from the certificate of incapacity for work (sick leave).
2. Enter your earnings for 2 previous years(needed to calculate average daily earnings).
3. You will see a final table for calculating the amount of sick leave, taking into account the employee’s insurance record.

Free online calculator sick leave from the Kontur.Accounting service will help you quickly calculate temporary disability benefits in accordance with all the rules. When calculating benefits, all important restrictions are taken into account. For example, if the average daily earnings are less than calculated according to the minimum wage, then to calculate sick leave we take average earnings, calculated according to the minimum wage. The calculator also contains tips with links to articles of regulatory documents.

Calculation and payment of sick leave in 2019

This example demonstrates well how benefits are calculated:

Example:

Solovyov V.S. Temporary disability benefits are paid for the period from February 1 to February 10, 2019 (10 calendar days). Insurance experience of Solovyov V.S. is 8 years. During 2017, the employee received a salary of 770,000 rubles. In 2018, this employee was paid a salary of 800,000 rubles.

We will determine the amount of temporary disability benefits.

1. Determine the amount wages for billing period during the previous two years.

For 2017: 770,000 rubles.

For 2018: 800,000 rubles.

For 2017, only earnings in the amount of 755,000 rubles will be included, since the Social Insurance Fund will not reimburse the employer more than the maximum base for calculating insurance premiums. For 2018, payments made to Solovyov should be included in the calculation in full. The maximum base for 2018 is 815,000 rubles.

The payment amounts that should be included in the calculation will be:

755,000 + 800,000 rub. = 1,555,000 rub.

2. We calculate the average daily earnings.

1,555,000/730 = 2,130.14 rubles.

3. We determine the amount of temporary disability benefits.

2,130.14 * 10 = 21,301.4 rubles.

An example of calculating sick leave for child care:

Engineer Nozhkin G.S. was on sick leave to care for a 14-year-old child in the period from March 3, 2019 to March 18, 2019. He brought a sick leave certificate to the organization for payment.

How to pay sick leave to engineer Nozhkin G.S.?

When caring for a sick child or other family member, benefits are paid subject to the restrictions established by Art. 6.7 of Law No. 255-FZ.

Minimum benefit amount

A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month turned out lower minimum size wages. In this case, the benefit is calculated from the minimum wage.

Example:

Somova A.A. fell ill on July 25, 2019 and was ill for five calendar days. This employee has been working in the organization since January 9, 2019. Billing period Somova A.A. not processed. Insurance experience 7 months. In the area where this employee works, the regional coefficient is 1.6. Usage regional coefficient justified p. 11(1) Regulations on the specifics of the procedure for calculating benefits for temporary disability... (approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

(RUB 11,280 X 24 months): 730 days. X 60% x 5 days. * 1.6 = 1,780.08 rub.

The amount of the benefit, even if it is calculated based on the minimum wage, depends on the length of insurance coverage!

Example:

Komova V.N. fell ill on June 30, 2019. On this day, she was granted sick leave. The sick leave was closed on July 11, 2019. The employee’s earnings in 2017 amounted to 56,000 rubles; in 2018 - 89,000 rubles. Komova's insurance experience is 5 years.

1. Determine the average daily earnings.

(56,000 + 89,000) / 730 = 198.63 rubles.

2. Compare the actual average earnings with the minimum.

(11,280 * 24) / 730 = 370.85 rubles. > 198.64 rub.

3. We determine the amount of benefits for 13 days.

370.85 * 13 days * 80% = 3,856.84 rubles.

Transferable temporary disability benefit

If an employee violates the regime prescribed by the attending physician, then from the date of violation, the benefit is calculated from the minimum wage (clause 1, part 2, article 8 of Law No. 255-FZ). The doctor will indicate the date of the violation on the sick note (clause 58 of the Procedure, approved by order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n). If an employee falls ill due to alcohol, drug or toxic intoxication, then the benefit for the entire period of illness is calculated from the minimum wage (clause 2, part 2, article 8 of Law No. 255-FZ).

Example:

The employee was ill from December 25, 2018 to January 11, 2019. On December 29, he violated the regime. The doctor made a note about this on the certificate of incapacity for work. The employee's work experience is 9 years. Earnings for 2017 and 2016 - 580,000 rubles.

The benefit for the period from December 25 to December 28 must be calculated based on 100% of average earnings. It will be 3,178.08 rubles. (RUB 580,000: 730 days × 4 days).

For the period from December 29 to December 31, benefits must be calculated based on the 2018 minimum wage - 11,163 rubles. It will be 1,101.01 rubles. (RUB 11,163 × 24 months: 730 days x 3 days).

For the period from January 1 to January 11, the benefit must be calculated from the new minimum wage - 11,280 rubles. The payment will be 4,079.34 rubles. (RUB 11,280 × 24 months: 730 days × 11 days).

The total amount of the benefit is 8,358.43 rubles. (3,178.08 + 1,101.01 + 4,079.34).

Maximum amount of disability benefit

There is no concept of a maximum (maximum) amount of daily or monthly benefits in the current legislation. “Why not”? - another accountant will be surprised. “Yes, yes.”

Yes, there is a limiter, but it is more correct to say that the procedure for calculating the maximum amount from which the benefit can be calculated is legally defined. That is, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums in a particular year. Hence the conclusion:

In 2019, the daily amount of temporary disability benefits cannot be more than 2,150 rubles 68 kopecks. The Social Insurance Fund of the Russian Federation will not reimburse the policyholder for benefits calculated on the basis of a larger amount.

Why did the amount turn out to be 2,150.68 rubles? The maximum base for calculating insurance premiums in 2017 was 755,000 rubles, and in 2018 - 815,000 rubles. The daily benefit amount was found as follows: (755,000 + 815,000)/ 730 = 2,150.68 rubles.

Peculiarities of assigning temporary disability benefits to part-time workers

If the company employs a part-time worker who in the two previous years was employed by the same employers as in the year the benefit was assigned, then the number of sick leaves must correspond to the number of places of work. Then temporary disability benefits must be paid for all places of work.

Example

In 2019, temporary disability benefits will be awarded. This year, the employee works at Progress LLC and Horizont LLC, and in 2017 and 2018 he worked for the same companies. This means that benefits will be paid separately by Progress LLC and separately by Horizon LLC.

2. If a company employs an employee who worked in other organizations in the two previous years, then the employee needs only one sick leave. In this case, the benefit will be paid only for one of the places of work where the employee is currently working. The employee chooses which employer to contact.

At the same time, payments made by other employers can be included in the calculation on the basis of a certificate of earnings presented by the employee (form No. 182n) or a copy of it from other places of work. That is, an employee of an organization that assigns benefits must have a certificate of employment with another employer (employers).

Example

In 2019, temporary disability benefits will be awarded. This year, the employee works at Progress LLC and Horizont LLC, and in 2017 and 2018 he worked at Buttercup LLC and Lastochka LLC. This means that temporary disability benefits in 2019 will be paid by either Progress LLC or Horizon LLC. The employee himself determines which employer to contact.

3. If the company employs an employee who in the two previous years was employed by several employers and in the current year is employed by both these employers and others, then the employee will need one or more sick leave certificates to assign benefits:

• One - if the employee applies for benefits to one organization in which he works in the current year (see example 2)
• Several - if an employee applies for benefits to several organizations in which he works in the current year (see example 1).

If an employee applies for benefits to one employer, then the calculation of average earnings will include payments made in this organization, as well as payments made while working for other employers.​

Procedure for reimbursement of benefits from the Social Insurance Fund

1. The list of documents for compensation of benefits is presented in the order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n.

• written statement from the policyholder
• calculation in form 4-FSS for the period confirming the accrual of payment expenses insurance coverage
• copies of supporting documents
• certificate - a calculation submitted when applying for the allocation of funds for the payment of insurance coverage (submitted starting from January 1, 2017) (Order of the Ministry of Labor dated October 28, 2016 No. 585n).

2. A The employer's algorithm for reimbursing benefits from the Social Insurance Fund is as follows: the employer must reflect the costs incurred for the payment of benefits in a new unified calculation of insurance contributions. The calculation is presented to the tax authorities.

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Hello! Please help me fill out sick leave forms. What amounts should be entered into “average earnings for calculating benefits” and “average daily earnings” if:
1. The employee’s salary for the previous 2 years was 98,530 rubles. Since the daily earnings turned out to be 134.97 rubles, we pay according to the minimum wage 5965*24/730*1.3 (regional coefficient) = 254.94 rubles. per day.
2. The employee’s salary for the previous 2 years was 83,755 rubles, and he works for us at 0.5 times the rate. Since the daily earnings turned out to be 114.73 rubles, we pay according to the minimum wage of 5965 * 24/730 * 1.3 (regional coefficient) * 0.5 = 127.47 rubles. per day.
3. Our new employee has a lot of experience, but he did not provide a certificate from his previous place of work. Income for 2013-2014 – 0. Again we calculate according to the minimum wage 5965*24/730*1.3 (regional coefficient) = 254.94 rubles. per day.
Thanks in advance!

Natalya, hello.
According to the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n “On approval of the Procedure for issuing sick leave certificates of incapacity for work” from July 1, 2011. introduced new form certificate of incapacity for work.
When filling out the section “To be completed by the Employer” in the line “average earnings for calculating benefits”, indicate the amount of average earnings from which benefits for temporary disability, pregnancy and childbirth, determined in accordance with Federal law dated December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ). Provided that in two calendar years preceding the year of occurrence insured event, there was no salary or average earnings were less than the minimum wage, in the line “average earnings for calculating benefits” the amount based on the minimum wage approved by law for the given period is entered, taking into account the regional coefficient.

The line “average daily earnings” indicates the average daily earnings calculated in accordance with Law No. 255-FZ, i.e. by dividing the amount of total earnings for the two calendar years preceding the occurrence of the insured event by 730.
The amount of the daily benefit for temporary disability is calculated by multiplying the average daily earnings of the insured person by the amount of the benefit established as a percentage of the average earnings in accordance with Article 7, 11 of this Law No. 255-FZ, this calculation of benefits is made on a separate sheet and is attached to certificate of incapacity for work.
Hence:
1. average earnings for calculating benefits 254.94 rubles
average daily earnings 134.97 rubles
2. average earnings for calculating benefits 127.47 rubles
average daily earnings 114.73 rubles
3. If an employee got a job with you this year, he does not have a certificate from his previous place of work, and he had no earnings at the new place of work in the billing period, then benefits will be accrued to him based on the minimum wage (Part 1.1 of Article 14 Law No. 255-FZ).

When filling out a certificate of incapacity for work, in the line “Average earnings for calculating benefits” you need to indicate - 143,160 rubles. (5965 rubles * 24 months), and in the line “Average daily earnings” - 254.94 (110,664 rubles / 730) x 1.3.

If this employee had high earnings at his previous place of work, then it is better for him to take a salary certificate from the previous place of work.
To do this:
1. An employee writes an application with a request to obtain data on his earnings from Pension Fund(Part 7.2 of Article 13 of Law No. 255-FZ) in a certain form (Appendix No. 1 to Order No. 21n of the Ministry of Health and Social Development of Russia dated January 24, 2011). If an employee had several employers during the pay period, then he writes a request for each employer.
2. The accounting employee of the enterprise where the employee currently works sends a request to the Pension Fund. This must be done within 2 business days of receiving the application. The request is written in a certain form (the same order No. 21) and sent to the Pension Fund either by mail or electronic form. On paper media this request is not accepted (clause 6 of the Procedure for sending a request of Appendix No. 3 to Order No. 21n).
3. The Pension Fund provides the necessary data to the employer on the basis of personalized data within 10 working days (clause 2 of the Procedure for submitting information in Appendix No. 5 to Order No. 21n) from the moment of receiving a request on a specific form in (Appendix No. 4 to Order No. 21n).
4. The accountant recalculates the benefit and reflects the missing part (additional payment) in the 4-FSS report. Recalculation of benefits is possible for a period of no more than 3 years from the date of provision of a certificate from the Pension Fund (Part 2.1 of Article 15 of Law No. 255-FZ).
Additional payment of benefits must be made taking into account the maximum value of the base for calculating contributions for the required year (Part 3.2 of Article 14 of Law No. 255-FZ).

Sick leave- certificate of incapacity for work issued medical organization in the prescribed form.

A certificate of incapacity for work is issued on the day the incapacity for work is established for the entire period of temporary incapacity for work, including holidays and weekends (i.e., the certificate of incapacity for work indicates the calendar days of illness).

Maximum duration of sick leave

If the employee himself is ill or injured, he may be issued a sick leave certificate for a period of no more than 12 months.

However, the attending physician alone can issue sick leave for a period of no more than 15 days, and a dentist or paramedic - for a period of no more than 10.

Sick leave for more than 15 days is issued only by decision of the medical commission. In this case, the table “Exemption from work” indicates the positions, surnames, initials and signatures of two doctors - the attending physician and the chairman of the commission.

Procedure for obtaining sick leave

Sick leave entries are made in Russian in printed capital letters in black ink or using printing devices. You can use a gel, capillary or fountain pen.

The use of a ballpoint pen is not permitted.

Entries on sick leave should not go beyond the boundaries of the cells provided for making relevant entries.

The doctor of the medical organization fills out:

Sick leave form stub;

Section “To be completed by a doctor of a medical organization.”

This section contains, among other things, the table "Exemption from work", where in the column "From what date" the date (day, month and year) from which the citizen is released from work is indicated, and in the column "To what date" the date is indicated ( date, month and year) (inclusive) for which the citizen is released from work.

If a citizen applies for medical care after the end of working hours (shift), at his request, the date of release from work on the certificate of incapacity for work can be indicated from the next calendar day.

For outpatient treatment, sick leave is extended from the day following the day the citizen is examined by a doctor. Each extension of sick leave is recorded in separate rows of the table column.

When registering a duplicate sick leave, in the “From what date” and “To what date” columns of the “Exemption from work” table, the entire period of incapacity is indicated in one line.

When registering sick leave by decision of the medical commission, including for the past time, in the columns “Position of the doctor” and “Last name and initials of the doctor or identification number"The surname, initials and position of the attending physician are indicated, as well as the surname and initials of the chairman of the medical commission after each case considered by the medical commission.

Temporary disability benefit

If employees lose their ability to work due to illness, they are provided with temporary disability benefits.

The basis for the appointment and payment of temporary disability benefits is a certificate of incapacity for work.

Calculation and payment of temporary disability benefits

Temporary disability benefits are calculated based on the employee’s average earnings for the two calendar years preceding the year of temporary disability (calculation period).

Temporary disability benefits are paid for the first three days of temporary disability at the expense of the organization, and for the remaining period - starting from the fourth day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.

Sick leave:

The amount of temporary disability benefits paid to an employee at the expense of the organization in accordance with the legislation of the Russian Federation is recognized as an expense common types activities on the date of accrual of benefits.

The amount of benefits paid from the budget of the Social Insurance Fund of the Russian Federation is not an expense of the organization and is included in settlements with the Social Insurance Fund of the Russian Federation.

Insurance premiums

Benefits for temporary disability are not subject to insurance premiums for compulsory pension insurance, for mandatory social insurance in case of temporary disability and in connection with maternity, for mandatory health insurance and for compulsory social insurance against accidents at work and occupational diseases.

Sick leave: for personal income (NDFL)

An employee's income in the form of temporary disability benefits is subject to personal income tax taxation and forms the tax base for personal income tax.

An organization paying income in the form of temporary disability benefits is recognized as a tax agent for personal income tax and is obliged to calculate, withhold and transfer to the budget the corresponding personal income tax amount directly from the amount of the benefit paid upon its actual payment.

Taxation is carried out at a rate of 13%.

The day of actual receipt of income in the form of temporary disability benefits is the day the benefits are paid to the employee.

Corporate income tax

The amount of temporary disability benefits paid to employees at the expense of the organization in accordance with the legislation of the Russian Federation is included in other expenses associated with production and sales. This expense is recognized on the date the benefit accrues.

The amount of temporary disability benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation, when calculating tax base for income tax is not taken into account as expenses, since the organization does not incur costs.

Sick leave: details for an accountant

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The article will discuss how to calculate sick leave and what are the specifics of sick leave payment. When calculating sick leave for employees, accountants often encounter various difficulties, primarily related to the calculation of the insurance period for sick leave and average daily earnings. In the article we will analyze some of the features of the calculation and give an example of calculating sick leave. When making the necessary accruals, you should be guided by the relevant regulations, first of all this Law No. 255-FZ.

Instructions for calculating sick leave benefits

1. Determination of the billing period

To determine the amount of sick leave benefits, first of all, you need to determine the billing period. The calculation period is the 2 previous years preceding the year in which the employee fell ill. To calculate sick leave in 2016, 2014 and 2015 are taken as the calculation period. There are no excluded periods; when calculating in 2016, you must take the number of days as 731. These rules have been in effect since the beginning of 2013. ( Law No. 255-FZ of December 29, 2006 Art. 14 hours 1 and 3).

An employee has the right to replace 2 years with an earlier one only in one case: if during these two years he was in.

2. Calculation of the total amount of earnings for 2 years

The amount of earnings for 2 years includes all payments and rewards received by the employee for this period. Payments from previous employers are also taken into account. To do this, the employee brings to the place his last job from previous employers.

If the average monthly earnings for 2 years are less than the minimum wage, then the sick leave must be calculated based on the minimum wage. Also, according to the minimum wage, sick leave is considered if the insurance period is less than six months.

Please note that there are restrictions on the total amount of salary for the year. In 2011, the amount used for calculation is no more than 463,000 rubles. For 2012 it should be no more than 512,000 rubles, in 2013 - 568,000 rubles, in 2014 - 624,000 rubles.

3. Calculation of average daily earnings

Next, the average earnings per day are calculated. The total amount of earnings for 24 months is divided by the number of days in the billing years. When calculating sick leave in 2016, the figure is 731 (the number of days in 2014 and 2015).

4. Calculation of length of sick leave. Employee's insurance experience

When calculating sick leave benefits, you need to pay attention to the employee’s insurance record. The amount of the benefit depends on it:

1. 60% of earnings is paid to an employee with less than 5 years of experience;
2. 80% of earnings is paid to an employee with 5 to 8 years of experience;
3. 100% of the salary is paid to an employee with at least 8 years of experience.

In addition, the percentage for calculating sick leave also depends on a number of other features. You can read in detail about the length of insurance and the percentage due to the employee when calculating sick leave in.

5. Payment of sick leave

The average daily earnings received earlier in the calculation is multiplied by one of the above percentages. The result will be 1 day's sick pay. Next, this amount will need to be multiplied by the number of days during which the employee was sick. The first 3 days are paid by the employer, and from the 4th day the benefit is paid by the Federal Social Insurance Fund of the Russian Federation.

Rules for calculating sick leave: infographics

Payment of sick leave by the employer and worker

Example of calculating sick leave

Employee I. A. Kurochkina has been working in the organization ZAO “X” for 4 years. The woman's insurance experience was 6 years. From March 27, 2015, she was on sick leave for 20 days. To calculate the benefit, you will need to perform the calculations below. 1. We calculate the amount of earnings for two years: 2013 and 2014. For 2013, I. A. Kurochkina’s earnings amounted to 471,200 rubles, and for 2014 – 500,600 rubles. It was mentioned above what maximum amounts can be taken into account. For 2011, the amount of earnings turned out to be higher than that established by the legislation of the Russian Federation. Accordingly, when calculating, you need to use not 471,200 rubles, but 463,000 rubles. 2. We determine the total amount of earnings for 2 years (the current year is not taken into account): 463000+ 500600 = 963600 rub. 3. Let's calculate the average earnings per day: 963600 / 730 = 1320 rub. 4. We determine the amount of sick leave benefits for 1 day: 1320 * 80% = 1056 rub. 5. Let's calculate the benefit amount for all days: 1056 * 20 = 21120 rub. Thus, I. A. Kurochkina is owed 21,120 rubles. Of these, 3168 rubles. must be paid from the organization’s funds, and the remaining amount must be paid from the budget of the Federal Social Insurance Fund of the Russian Federation.

The calculation of the sick leave must be attached to the one issued to the employee medical institution.

Probably every employee at least once in his life held a sick leave certificate in his hands. Nature has not blessed a person with absolute health; at least once every year or two you have to take sick leave in order to properly take care of yourself. We must not forget about women, whose pregnancy, childbirth and motherhood are also reliably protected by labor legislation. It turns out that leaving for treatment for one reason or another is quite standard situation. At first glance it seems: what could be complicated here? In fact, accountants often face various difficulties. Let's look at how sick leave is calculated correctly and what you need to know for this.

What is a certificate of temporary incapacity for work?

Sick leave is official document issued by a medical institution as confirmation of a citizen’s incapacitated condition. It can be issued only on the date on which the request for medical help was received (appearing at a clinic, hospital or calling a doctor at home). The sheet reflects information about the patient, his place of work and position, date of treatment and diagnosis code. As treatment progresses, records are made about the extension or closure of sick leave. The document is pinned

After recovery, the employee is required to return to work on the next working day after the end of the sick leave. The medical form is given to the accountant. The employee receives the due benefit some time after calculations and accruals have been made.

Who has the right to “take sick leave”?

Of course, no one prohibits a citizen from seeking medical help and undergoing outpatient or inpatient treatment. The only question is, can everyone count on compensation for the earnings that would have been received if not for the illness? The main and quite obvious condition is to be officially employed. Only employment contract, drawn up in accordance with the Labor Code of the Russian Federation and providing a citizen with a “social package”, can 100% guarantee payments for temporary disability.

If desired individual has the right to independently deduct amounts to the Social Insurance Fund, which forms the very length of service that affects the payment of hospital benefits. This is most relevant for individual entrepreneurs and small businesses that work exclusively for themselves.

The second requirement, of course, is to provide the original medical document, confirming the fact of illness and inability to perform job responsibilities. After these two conditions are met, the employee gives it to the accountant, who asks the question: “How is sick leave calculated?”

For what cases is a document of incapacity for work issued?

You can count on such a benefit only in cases established by law. Not every disease or treatment (especially preventive) will be the basis for payment of benefits and official absence from work. A sick leave certificate is opened if:

• an employee (including a non-resident of the Russian Federation) is ill or injured, and therefore cannot perform his duties (this also includes cases such as termination of pregnancy or installation of a prosthesis);
• a child under the age of 7-15 years or another family member who needs care falls ill;
• children's preschool closed for quarantine;
• sanatorium-preventive procedures were prescribed as the final stage of treatment;
• an employee who was dismissed from the enterprise no more than 30 days before his illness and in the absence of a new position fell ill;
• An employee goes on maternity leave (she is entitled to maternity benefits).

In all of the above cases, an officially employed citizen has every right to receive compensation for his earnings for “sick” days. The only exceptions are those injuries and injuries that were received as a result of alcohol or drug intoxication or inflicted on purpose.

Who pays the benefits?

The question of who and when has the right to open a certificate of incapacity for work and receive what is due cash, explained and closed. But what happens after the sheet is submitted to the accounting department? How is sick leave calculated, and most importantly, who pays the bills? Just 3 years ago, the responsibility for paying disability benefits fell on the shoulders of the employer. Of course, the company then also received compensation from the Social Insurance Fund, completely equal to the amount paid for sick leave.

After 2013 and to this day, the payment procedure has changed slightly. Now the FSS is directly responsible for this process. The company only needs to prepare and send the necessary documents.

The benefit is assigned from the first day indicated on the sick leave certificate. In this case, payment for the first three days is the responsibility of the employer. The amount for the remaining period is transferred by the FSS.

How are sick days counted: rules and features

The amount due to an employee on sick leave is directly affected by the total salary, which is calculated for a certain pay period. In this regard, a number of rules and features of calculations arise. At the same enterprise, two employees can go on sick leave at the same time, and even for the same period. However, the final payout they receive will be different.

How is sick leave calculated correctly? Follow the following sequence in your calculations:

1. Determine the billing period.
2. Calculate earnings for a specified period.
3. Calculate your average daily earnings.
4. Calculate the daily rate of payment taking into account length of service.
5. Set the total amount to be paid.

In definition sick pay The insurance period is still taken into account. It is divided into three time categories: less than 5.5 years, 5.5-8.5 years, more than 8.5 years. A disabled employee is entitled to 60, 80 and 100%, respectively, of the above-mentioned length of service of the resulting total sick leave benefit. Do not confuse insurance and work experience. In fact, an individual could have worked for 5 or more years, but the employer dishonestly fulfilled his obligations to transfer funds to the Social Insurance Fund, and therefore the insurance period is significantly shorter than the length of service.

In cases where an employee goes on sick leave without serving even six months, the total amount of payments should not exceed 1 minimum wage (from January 1, 2016 this is 6204 rubles).

Determining the billing period

How is sick leave calculated? The first step, regardless of the reason for its opening and other initial data, is to determine the billing period. For payment, its value is 2 years previous to the date of illness. Let's look at an example of how sick leave is considered in 2016. The calculation period will be 2015 and 2014. There is no need to exclude anything from the time in question. Number of days according to legislative acts taken as 731. The right to replace periods with earlier ones is granted only if the employee was on parental leave or maternity leave.

Another question that concerns both employees and novice accountants: “How is sick leave counted in holidays? Payments for temporary disability certificates are calculated for the entire period of illness, including holidays and weekends.

Calculation and total amount of payments

The next step in calculating sickness benefits is determining average earnings. Knowing the income base for two years, it is easy to calculate the average daily payments. It is worth noting that the amount of annual salary has a limit. For 2015 it was 670 thousand rubles. If the income base exceeds set size, in the calculation the limit value according to the Labor Code of the Russian Federation should be used. Calculating average daily earnings is extremely simple: income for the billing period is divided by 731.

By multiplying the resulting number by the insurance period, we find the amount of temporary disability benefits due for one day. By increasing the amount of payment by the number of sick days, we determine the total sick leave payment. How compensation is calculated in a standard case has been clarified. Let's consider other situations.

Using the minimum wage

Not every employee has two years of experience. Sometimes it is not possible to find out the amount of previous income. In the end, there is a first time for everything: the beginning of a career, not a penny of official earnings behind you, what now, being sick at work? This is exactly what the minimum income rate is used for. The value also applies to citizens whose daily earnings are less than the established one. How is sick leave calculated according to the minimum wage?

The established value is used as the income base. In 2016 it is equal to 6204 rubles. This is for one month. To find out income for 2 years, the value is multiplied by 24 months, and then the payment in days is calculated by dividing by 731. How are sick days calculated with the given initial data? Let's do the calculations:

• 6204 × 24 ÷ 731 = 203.688 rub. in one day.

If the employee has insurance experience, then the value is increased, and then the total amount of payments is calculated according to the days on sick leave. Let's say the length of service is 9 years, and the number of days is 12 (including 3 days off). The calculations will continue like this:

• 203.688 × 12 = 2445 rub. - the total amount for 12 days of temporary disability (weekends are considered sick leave).

In cases of shorter insurance period, the average daily payment will be calculated in accordance with the interest due.

How is sick leave considered during pregnancy?

The calculation starts from the same points: the average daily wage according to the income base for the previous 2 years. The number of days of maternity leave ranges from 140 to 194. In this case, earlier years can be taken as the calculation period. How are they calculated if there was no official income? The minimum wage rate comes to the rescue again. The average daily minimum wage is used. Based on the calculations made above, it is already known that for payments in 2016 it is equal to 203,688 rubles.

In addition, the following rules for opening sick leave and paying for it must be observed:

• a woman has the right to go out maternity leave at a period of 30 weeks (for multiple pregnancies - at 28 weeks);
• maternity benefits are accrued within 10 working days from the date of provision of the sick leave certificate and application;
• the amount of funds paid should not be less than the average daily minimum wage multiplied by 24 (4889 rubles) and exceed 718 thousand rubles;
• the insurance period does not affect the amount of maternity benefits;
• Part-time workers have the right to receive maternity leave for two places of employment if their work experience in each of them is 2 years or more.

To calculate benefits, the employer must make payments to the Social Insurance Fund. The individual entrepreneur should take care of this in advance. This is where the specifics of how sick leave for pregnancy is considered ends.

Caring for a sick child

The calculation rules and sequence of actions remain the same. But it is necessary to take into account the fact that, unlike payment for disability due to the illness of the employee himself, the illness of a child or other family member is not paid for the entire period. The amount of compensation is affected by age and illness. How is sick leave for child care considered? The table shows data on the number of paid sick days.

Payment of sick leave for illness of a child or other relatives

	Duration of one sick leave	Maximum number of paid days per calendar year
	Unlimited	Outpatient and inpatient treatment together with the child is paid for a period of no more than 60 days. If care is related to a disease specified in the list of the Russian Ministry of Health, 90 days are subject to payment. In case of quarantine in a child care facility, sick leave is paid for the entire period
	No more than 15 days	Payment is made for 45 days spent on sick leave to care for a child. If the illness is related to HIV infection or oncology, the Social Insurance Fund pays benefits for all days of incapacity for work.
Disabled child over 15 years old	Unlimited	Funds are transferred for 120 days of sick leave for caring for a disabled child or staying with him in a hospital
Other relatives	No more than 7 days	The Social Insurance Fund pays for 30 days of sick leave due to a relative’s illness

Outpatient treatment is paid in full only for the first 10 days; all subsequent sick leave payments are reduced by 50%.

Sanatorium-resort treatment (except for those suffering from tuberculosis) as prescribed by a doctor as a continuation of sick leave is carried out for the entire period, but not more than 24 calendar days.

An example of calculating temporary disability benefits

Let's take a closer look at how maternity leave is considered. We will take the following information as initial data: Employee A. goes on maternity leave for 140 days in the summer of 2016. Income for two previous periods amounted to 605 thousand rubles. Calculate the amount of maternity benefits. Let's start the solution step by step:

1. The income base for the benefit calculation period is known. Let's calculate the amount of average daily earnings: 605,000 ÷ 731 = 827.6 rubles.
2. Let's find the total amount of benefits: 410.4 × 140 = 115,869 rubles.

In the event that the average daily income was less than 203,688 rubles, or the income base for the last two years could not be determined, the calculations would look like this: 203,688 × 140 = 28,516 rubles.

Sick leave on vacation: trouble or reward?

One of non-standard cases is the illness of an employee who has gone on vacation. It seems that you don’t need to go to work, but there is no rest as such due to poor health. How is sick leave counted on vacation? If this is a regular annual paid leave, there is no need to worry. If there is a temporary disability certificate, the benefit will be paid. In addition, the employee has the right to postpone his vacation to another time or extend it by the number of days of incapacity.

Do not forget that payment of sick leave, both on vacation and on a general basis, is not made in the following cases:

• incidents due to alcohol or drug intoxication;
• intentionally causing damage to one's own health.

If the leave was taken without pay or for the duration of the examination session, sick leave will be paid, but for the number of days annual leave it won't affect.

“How is sick pay calculated?” - one of the most common topics of concern not only to employees, but also to employers. Everyone cares about their own benefit: the first needs compensation for health reasons, and the second is not interested in paying social benefits in vain. If sick leave is provided and there are no violations of its “opening and closing,” the enterprise’s accounting department is obliged to make calculations in accordance with the Labor Code of the Russian Federation. Required condition remains official employment and availability monthly deductions in the FSS.