Previously, it was assumed that, starting in 2016, the length of service thresholds for calculating sick leave would increase every year. As a result, by 2029, in order to receive a hospital benefit of 100%, you would need to have an insurance record of more than 15 years. However, these changes were never adopted. The law on the payment of sick leave in 2016 is the same as before. In this regard, the calculation of sick leave 2016 is carried out according to the old rules, which we will remind you of in the article. In particular, we will tell you how to determine the calculation period for calculating the amount of sick leave benefits, how to calculate the average daily earnings for temporary disability benefits in 2016, and in what order to pay sick leave benefits in 2016.

From this article you will learn:

• how to determine the billing period for calculating the amount of sick leave benefits;
• how to calculate the average daily earnings for temporary disability benefits in 2016;
• in what order should sick leave benefits be paid in 2016?

Don't miss: the main article of the month from a practical expert

What to do if an employee brings in sick leave with errors.

Calculation of sick leave – 2016

Step 1: Determine your billing period

It is two calendar years that precede the year in which the disability occurred (Part 1, Article 14 of Law No. 255-FZ). Thus, if an employee brought you sick leave in 2016, take into account the period from January 1, 2014 to December 31, 2015.

If the employee has not worked for the last two years, the pay period will be the same.

If during the last two years the employee was on maternity leave or child care leave, you can replace one or both years of the billing period with the year or years immediately preceding such leave (letter of the Ministry of Labor dated December 9, 2015 No. 17 -1/OOG-1755, FSS dated November 30, 2015 No. 02-09-11/15-23247). This can only be done to increase the benefit amount.

Step 2. Sum up all payments to the employee for the pay period

Take into account all the employee’s income for which contributions to the Social Insurance Fund were accrued during the billing period, including vacation pay (Part 2 of Article 14 of Law No. 255-FZ). If an employee has worked for another employer over the past two years and this employer made contributions to the Social Insurance Fund, these payments also need to be taken into account. You will find their amount in the earnings certificate or a copy thereof, which is certified by the employer who issued the certificate.

Step 3. Compare the amount of payments for each year with the maximum base for calculating contributions to the Social Insurance Fund

Every year, the Russian Federal Social Insurance Fund sets maximum bases for calculating contributions. So, for 2011 it is 463,000 rubles, for 2012 – 512,000 rubles, for 2014 it is 624,000 rubles, for 2015 – 670,000 rubles, and for 2016 – already 718,000 rubles. Calculation and payment sick leave 2016 should be carried out taking into account these indicators.

The amount of payments that are taken into account when calculating benefits for each year of the billing period should not exceed the maximum base for calculating contributions to the Social Insurance Fund in the corresponding year (Part 3.2 of Article 14 of Law No. 255-FZ).

For example, if in 2014 an employee was accrued payments in the amount of 580,000 rubles, then they are fully accepted for calculation, since this is less than 624,000 rubles. And in 2015, he received payments in the amount of 680,000 rubles. In this case, since this amount is less than 670,000 rubles, then only 670,000 rubles should be taken into account for the calculation.

Step 4. Calculate the average daily earnings using the formula (Part 3 of Article 14 of Law No. 255-FZ)

Average daily earnings = Amount of earnings for the two calendar years preceding the year of illness: 730

Step 5. Calculate the employee’s insurance period

It includes time worked under an employment contract, periods of state civil or municipal service and other activities. The main thing is that during this period the employee is subject to compulsory social insurance for illness.

The insurance period includes the periods (clause 2, 2.1 of the Rules for calculating and confirming the insurance period):
1. Work under an employment contract
2. State civil or municipal service
3. Military or other service, which is provided for by the Law of the Russian Federation of February 12, 1993 No. 4468-1
4. Other activities during which the citizen was subject to compulsory social insurance, including:

• as an entrepreneur (private notary, private detective, private security guard, etc.), a member of a peasant farm, tribal, family community of small-numbered people of the North, lawyer (after January 1, 2003, periods are included in the insurance period if payments for insurance were transferred) ;
• work on a collective farm or production cooperative (after January 1, 2003, periods are included in the insurance period if insurance payments were made);
• execution of powers of a deputy of the State Duma (Federation Council);
• as a clergyman, if social insurance payments were transferred to the budget during these periods;
• work of the convicted person (after January 1, 2003, periods are included in the insurance period if payments for insurance were transferred).

If during the calculation you have an overlap of periods (for example, the period of work under an employment contract coincided with the employee’s entrepreneurial activity), then the length of service must include the period that the employee chooses. Ask him to write a statement about this. It is drawn up in any form, and in it he indicates the selected period.

The insurance period must be calculated in full years and months. Therefore, convert every 30 days into one month, every 12 months into one year. Also add up the resulting remaining days, convert them to months and calculate their total number. If the balance is less than 30 days, then it can be discarded altogether. As a result, you will end up with a certain number of complete years and months. Take them into account when calculating.

Step 6. Determine the percentage of sick leave payment

You will need the insurance period that you determined in the previous step to understand how much sick leave to pay. There can be two situations here.

Situation 1. The employee himself became ill or injured, or he cared for a sick child under 18 years of age who was being treated in a hospital; or a sick leave was issued to care for a sick family member over 18 years of age.

In this case, the general rule applies. With less than five years of experience, sick leave will be paid in the amount of 60% of the average salary, with 5 to 8 years of experience - 80%, with eight years of experience and above - 100% of the average salary.

Employees' insurance period taken into account when calculating sick leave

Situation 2. A child under 18 years of age fell ill and is being treated on an outpatient basis. Then the amount of sick leave is determined as follows.

Step 7. Calculate the number of paid sick days

The number of days is determined based on the period of illness, which is indicated in sick leave. However, remember that you do not need to pay benefits for days when the employee was on vacation at his own expense, study leave, on maternity leave, or did not work due to downtime.

Step 8. Calculate the amount of temporary disability benefits

To do this, use the following formula:

We calculate temporary disability benefits

Temporary disability benefit = Average daily earnings of an employee x Number of days of incapacity for work x Amount of benefit established as a percentage of average earnings

Step 9. Check the total benefit amount

In some cases, when the employee’s insurance experience is less than six months, or when he violated the treatment regimen or was injured while intoxicated, the final amount of the benefit cannot exceed the minimum wage. Therefore, if your case falls under one of the above, compare the resulting amount with the minimum wage. If it is higher, assign a benefit in the amount of the minimum wage.

Payment of sick leave in 2016

Payment of sick leave by the employer in 2016 is carried out in the same manner and volume as before. The employer still pays for the first three days of illness, the rest is paid by the Russian Social Insurance Fund. Moreover, the employer must do this within 10 calendar days from the date the employee submitted sick leave (Part 5 of Article 13, Part 1 of Article 15 of Law No. 255-FZ). Remember that temporary disability benefits are not subject to insurance contributions to the Social Insurance Fund, Pension Fund and Compulsory Medical Insurance Fund.

A sick leave certificate, or certificate of incapacity for work, is a document that gives the right to receive temporary disability benefits. In addition, the sick leave confirms that you were lawfully absent from work and are entitled to benefits.

Its calculation and execution is a rather complex and painstaking task for both an accountant and a human resources employee. There have been so many changes in recent years that it was quite possible to get confused and make a lot of mistakes when registering and calculating sick leave.

Before we talk about how sick leave is paid and about new nuances associated with changes in the minimum and maximum amount of temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2020.

You can pay sick leave to an employee only

if he presented a certificate of incapacity for work. Such a sheet is issued by a medical organization (Part 5 of the Law of December 29, 2006 No. 255-FZ and clause 1 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n).

It is important that the sick leave form is filled out correctly initially. Firstly, it must be written out on a valid form - the form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. And secondly, the data on the certificate of incapacity for work must be. If you pay benefits based on an incorrectly completed ballot, the Russian Federal Social Insurance Fund may not compensate for such expenses.

Along with the usual paper sick leave certificates, all clinics that have an electronic signature can issue them.

In what order to calculate sick leave benefits in 2020, calculation example

This algorithm is used regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, etc.). The tax system used also does not matter. This follows from the Law of December 29, 2006 No. 255-FZ and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

How to calculate temporary disability benefits in 2018

Example of calculating sick leave benefits: The employee was sick for 11 calendar days - from January 20 to January 30, 2018. His insurance experience is 9 years 5 months. This is more than eight years, so the benefit is calculated based on 100 percent of average earnings (Article 7 of Federal Law No. 255-FZ of December 29, 2006).

The billing period is 2016-2017. During this time, the employee was sick for a total of 17 days. However, his earnings must always be divided by 730.

In 2016, the employee earned 1,220,150 rubles, which is more than the limit (1,220,150 rubles > 718,000 rubles).

In 2017, the employee earned RUB 1,450,300.18. This amount also exceeds the limit (RUB 1,450,300.18 > RUB 755,000). Therefore, to calculate benefits, the maximum daily earnings are used:

(718,000 ₽ + 755,000 ₽) : 730 days. = 2017.81 ₽.

Hence the benefit amount will be equal to: 2017.81 ₽ × 100% × 11 days. = 22,195.91 ₽.

From this amount:

• The company pays 6053.43 rubles. (RUB 2017.81 × 100% × 3 days).
• The Social Insurance Fund reimburses 16,142.48 rubles. (RUB 22,195.91 – RUB 6,053.43).

If you make a mistake in calculating benefits, you will end up with arrears or overpayments in compulsory social insurance contributions and taxes - and this is unnecessary trouble.

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Validity period and recalculation period, how to recalculate the amount of sick leave, documents

If for some reason an employee was unable to immediately submit a sick leave certificate (for example, he lost it), he has the right to apply for benefits within six months from the date of restoration of working capacity, establishment of disability, end of the period of care for a sick family member, quarantine, prosthetics, after-care. This deadline FSS of Russia may extend, if the employee missed him for a good reason (Part 1, 3 of the Law of December 29, 2006 No. 255-FZ).

List of valid reasons approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74:

1. Force majeure, that is, extraordinary, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another locality, change of location.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to health or death of a close relative.
6. Other reasons recognized as valid in court when insured persons apply to court.

Deadlines for recalculating sick leave benefits for incapacity for work (B&R and child care benefits)

If the employee (insured person) does not have a certificate (certificates) of the amount of earnings on the day of applying for benefits, the corresponding benefit is assigned at the minimum wage. After the employee submits the specified certificate (certificates) about the amount of earnings, the assigned benefit is recalculated for all the past time, but no more than three years, preceding the day of submission of the certificate (certificates) on the amount of earnings.

What documents are needed for recalculation

• Accounting information. Based on the order to reinstate the employee, the accountant must draw up an accounting certificate recalculating the amount of the benefit.
  

  Note: DOWNLOAD a fragment of the accounting certificate(.docx 15Kb)

• Sick leave .
• New benefit calculation. After recalculating the benefits, you need to print a new calculation. Assign it number 2 and attach it to the sick leave certificate with the previous benefit calculation.

Duration of payment of disability benefits after presentation of sick leave at work

For unreliable information there is liability, see Law 255-FZ.
According to the same law, the insurer (i.e. an organization or individual entrepreneur) assigns temporary disability benefits for 10 calendar days from the date of application by the insured person (employee) to receive it with the necessary documents. Payment of benefits is carried out by the policyholder on the day closest to the date of payment of wages after the appointment of benefits.

When sick leave benefits are NOT paid

The payment procedure is established by parts 1–2 of the Law of December 29, 2006 No. 255-FZ. For all periods of release from work with or without salary, do not pay sick leave benefits to employees. For example, for the day of his participation in a court hearing as a juror, as well as for days falling on leave at his own expense or parental leave.

Pay for sick leave received during annual leave only if it was issued due to illness (injury) of the employee himself.

Sick leave benefits are also not paid for the period when the employee:

• was suspended from work without payment of salary (the reasons for such suspension are specified in Article 76 of the Labor Code of the Russian Federation);
• was taken into custody (administrative arrest);
• underwent a forensic medical examination;
• was on downtime (the exception is the case when the illness occurred before the downtime period and continued during the downtime period);
• intentionally caused harm to his health or attempted suicide;
• lost his ability to work as a result of a crime he intentionally committed.

Who gets disability benefits?

The following have the right to sick leave benefits (temporary disability benefits):

• citizens of Russia;
• foreigners permanently or temporarily residing in Russia;
• stateless persons.

Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for by the Law of December 29, 2006 No. 255-FZ.

Sickness benefits are paid only to employees working (recently working) in an organization under employment contracts, including. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.

Rules for calculating hospital benefits for temporary disability

1 . Temporary disability benefit, sick leave due to illness or injury is paid at the expense of:

• 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 . Sick leave, 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 assigned for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in clause 1 of Federal Law No. 255 of December 29, 2006 -FZ).

Total paid period of sick leave disability benefits

As a rule, sick leave benefits are needed accrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until he becomes disabled (Part 1 of the Law of December 29, 2006 No. 255-FZ).

In case of work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (Clause 1, Article 15 of the Law of July 24, 1998 No. 125-FZ, Part 1 of Art. 6 of the Law of December 29, 2006 No. 255-FZ).

Limitations on the period of payment of sick leave benefits

3 . Sick leave, Temporary disability benefits are paid depending on the employee’s insurance length, this is called the length of service for calculating sick leave ( see the help diagram) .

Experience for calculating sick leave. Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work

Employee category	Cause of disability	Insurance experience	Amount of temporary disability benefit, % of average earnings	Base
Employee working in an organization	– own illness (except for occupational illness); – injury (except for injury associated with an industrial accident); -quarantine; – prosthetics for medical reasons; –follow-up treatment in sanatorium-resort institutions immediately after hospitalization	8 years or more	100%	Part 1 Art. 7 of the Law of December 29, 2006 No. 255-FZ
		from 5 to 8 years	80%
		up to 5 years	60%
	occupational disease or accident at work	any	100%	Art. 9 of the Law of July 24, 1998 No. 125-FZ
	outpatient care for a sick child	8 years or more	100% for the first 10 days and 50% for subsequent days of incapacity	clause 1 part 3 art. 7 of the Law of December 29, 2006 No. 255-FZ
		from 5 to 8 years	80% for the first 10 days and 50% for subsequent days of incapacity
		up to 5 years	60% for the first 10 days and 50% for subsequent days of incapacity
	caring for a sick child in a hospital	8 years or more	100%	clause 2, part 3, art. 7 of the Law of December 29, 2006 No. 255-FZ
		from 5 to 8 years	80%
		up to 5 years	60%
	outpatient care for an adult family member	8 years or more	100%	Part 4 Art. 7 of the Law of December 29, 2006 No. 255-FZ
		from 5 to 8 years	80%
		up to 5 years	60%
An employee who has left the organization	own illness or injury occurred no later than 30 calendar days from the date of dismissal	any	60%	Part 2 Art. 7 of the Law of December 29, 2006 No. 255-FZ

The amount of sick leave benefits for temporary disability is set as a percentage of average earnings, but not more than the amount calculated taking into account the restrictions established by part 3.2 and part 6 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work and occupational disease.

The amount of sick leave for an occupational disease or injury is established no more than the amount calculated taking into account the restrictions established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. If these restrictions are exceeded, the amount of the benefit is calculated based on the maximum amount in the manner prescribed by paragraph 3 of Article 9 of Law No. 125-FZ of July 24, 1998.

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

What to include in earnings when calculating and calculating sick leave and what to exclude from it

Include in your earnings all payments for the billing period from which you paid contributions to the Federal Social Insurance Fund of Russia (Part 2 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375) .

Accordingly, all payments that are not subject to insurance contributions must be excluded from the employee’s total earnings for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:

• government benefits;
• statutory compensation payments to employees;
• financial assistance not exceeding 4000 rubles. per year per person.

A complete list of payments exempt from insurance premiums is given in the Tax Code of the Russian Federation.

5 . Sickness benefits are calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of the onset of temporary disability, including during the period of work (service, other activities) for another insured (other insureds).

If the employee was on maternity or child care leave during this period, one or two years can be replaced. How - see the help diagram.

The employee has previously worked for other organizations
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If during the billing period the employee worked in other organizations (including several), then the calculation of earnings for this period of time depends on whether he continues to work for the same employers.

If on the date of the insured event the employee works in only one organization, then it is in this organization that he receives sick leave benefits. Then, when calculating benefits, you need to take into account the employee’s income paid to him by all previous employers. To confirm the amount of such income, the employee must provide certificates of earnings from previous places of work (Part 5 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

Note: Read about in detail. The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, benefits for temporary disability, pregnancy and childbirth, and child care benefits will be calculated for the person at the new place of work. How to obtain salary data from the Pension Fund if there is no salary certificate for 2 years.

The certificate is issued for two calendar years preceding the year of termination of work or the year of application for the certificate, and the current calendar year.

When there is no information about the employee’s earnings (part of the earnings), then, in accordance with Part 2.1 of the Law of December 29, 2006 No. 255-FZ, calculate the benefit based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the benefit must be recalculated for the entire past time, but no more than three years preceding the day the certificate of earnings was submitted.

When can you replace the calculation period when calculating (recalculating) sick leave benefits?
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It is possible that during the billing period or in one of the years of the billing period the employee was on maternity leave or child care leave. In such a case, the employee may substitute those years from the pay period for other prior calendar years (or year) if doing so would result in an increase in the benefit amount. To do this, the employee must submit to the employer.

You can replace the billing period only with those years (year) that directly precede the occurrence of the insured event. For example, a woman was on maternity leave or child care leave in 2015–2016, and a new insured event occurred in 2017. Then 2015 and (or) 2016 can only be replaced by 2014 and (or) 2013. It is impossible to take any years that were before 2015–2016 (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105).

What if the employee was first on maternity leave and then on maternity leave for up to three years in the period from 2013 to 2016? Then, to calculate benefits, you can take 2012 and 2011. There is no need to recalculate benefits that were assigned and paid before the release of the letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105. Such clarifications are in letters of the FSS of Russia dated November 11, 2015 No. 02-09-14/15-19989 and No. 02-09-14/15-19937, dated November 9, 2015 No. 02-09-14/15-18677.

If an employee previously worked in another organization or for another entrepreneur and was unable to provide a certificate of the amount of earnings on the day of applying for benefits, the benefit can be recalculated later. In this case, the employer calculates benefits based on available information and documents. After the employee brings the necessary certificate, the employer recalculates the benefit. This procedure is established by Part 2.1 of Article 15 of the Law of December 29, 2006 No. 255-FZ.

The same procedure can be applied if the employee submits an application to change the pay period after the temporary disability benefit has been accrued and paid. Assign a benefit if the employee applied for it no later than six months from the date of restoration of working capacity. The employer assigns sick leave benefits within 10 calendar days from the day the employee applied for it and submitted the necessary documents, and pays it on the next day after the assignment of benefits, established for the payment of wages (Part 1 of Article 12, Part 1 of Article 15 of the Law dated December 29, 2006 No. 255-FZ).

For an employee who applied to replace one or two years of the pay period, recalculate the benefit previously determined based on the minimum wage. Adjust the benefit amount within 10 calendar days of receiving the application.

If the employee submitted an application before submitting the reports to the tax office, then the amount of the newly calculated benefit must be indicated in the calculation of insurance premiums. If the reports have already been submitted indicating the amount of hospital benefits calculated on the basis of the minimum wage, then reflect the difference in the amount of benefits in the calculation of insurance premiums for the period in which the recalculation and additional payment are made. Similar clarifications are in the letter of the Social Insurance Fund dated August 10, 2007 No. 02-13/07-7430. Although this letter is devoted to the recalculation of an incorrectly accrued benefit and concerns the previous rules for calculating hospital benefits, the principles described in it for reporting the results of recalculation can also be applied in this situation.

An example of recalculating sick leave benefits previously calculated based on the minimum wage. During the billing period, the employee was on maternity and child care leave. An application to replace two years of the calculation period with previous years is submitted after the sick leave benefit has been accrued and paid

From January 1, 2017 to September 13, 2018 inclusive, the secretary of the organization E.V. Ivanova was on maternity and child care leave. She returned to work on September 14, 2018.

In July 2019, Ivanova was ill for five calendar days. The calculation period for calculating sick leave benefits is 2017–2018. Ivanova's actual earnings:

• for 2017 – 0 rub.;
• 2018 – 67,000 rub.

In July 2019, Ivanova brought a sick leave. She did not immediately submit an application to change the billing period. Since the employee’s average monthly earnings in the billing period turned out to be lower than the minimum wage, the accountant calculated the average daily earnings based on the minimum wage on the date of opening the sick leave. Ivanova’s average daily earnings: 11,280 rubles. × 24 months : 730 days = 370.85 rub.

Ivanova’s insurance experience is more than eight years, so she is entitled to benefits in the amount of 100 percent of average earnings. The total amount of sick leave benefits was: 370.85 rubles. × 100% × 5 days. = 1854.25 rub.

In September 2019, Ivanova submitted an application to the accounting department to replace the billing period with 2016 and 2015, in which she had earnings taken into account when calculating sick leave benefits. Based on this statement, the accountant recalculated benefits based on the employee’s actual earnings in 2016 and 2015. Ivanova's actual earnings:

• for 2015 – 240,000 rubles;
• 2016 – 300,000 rubles.

The employee's actual earnings in the billing period did not exceed the limits. Average daily earnings:
(240,000 rub. + 300,000 rub.) : 730 days. = 739.73 rub./day.

The benefit amount was: 739.73 rubles/day. × 100% × 5 days. = 3698.65 rub.

This amount is greater than the benefit amount calculated based on the minimum wage. On the day the salary was paid, October 5, 2019, the accountant paid Ivanova the missing amount of benefits in the amount of 2,138.80 rubles. (RUB 3,698.65 – RUB 1,559.85).

6 . Average daily earnings to calculate sick leave benefits for temporary disability is determined by dividing the amount of accrued earnings in the billing period, always by 730.

Note: . The calculation period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in a period should I take? 730, 731 or 732 days?

When calculating sick leave for payment of temporary disability benefits, there must 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. 730 is an abstract digital coefficient that cannot be changed.

Calculation period for any sick leave- this is always two full years, or 730 days according to Part 3 of Federal Law of December 29, 2006 No. 255-FZ. No days are excluded. It does not matter which years fall within the calculation period.

7 Sickness benefit amount.

Is sick leave benefits subject to personal income tax?

Withhold personal income tax from the entire amount of sick leave benefits. Withhold the tax no matter in connection with which insurance event (illness of the employee himself, caring for a sick child, etc.) the benefit is assigned. Personal income tax is also applied to benefits assigned in connection with an accident at work or an occupational disease. Such conclusions follow from paragraph 1 of the Tax Code of the Russian Federation and are confirmed by letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-05/14992.

It remains to perform three simple mathematical operations to calculate the amount of the benefit, the amount of personal income tax and the amount to be paid. Don't charge insurance! In what order to do the calculations, see the diagram below.

Benefit amount

Average daily earnings

Number of sick days

Personal income tax 13%

MINIMUM SIZE OF HOSPITAL disability benefits

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 to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.

The amount of sick leave benefits will be 1,725 ​​rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).

MAXIMUM SIZE OF HOSPITAL disability benefits

As such, there is no definition of the maximum daily or monthly benefit in the current legislation. Is there procedure for calculating the maximum amount from which sick leave and other benefits can be calculated. Here is how it is formulated in Federal Law No. 255-FZ, clause 3.2: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with the Federal Law “On Insurance Contributions...” for the corresponding calendar year to the Social Insurance Fund of the Russian Federation.”

Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year.

Maximum daily sick leave benefit for temporary disability in 2015 cannot be more than 1632 rubles 87 kopecks:

The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

Maximum daily sick leave: 568,000 + 624,000 = 1,192,000 / 730 = 1632.87 rub.

The Social Insurance Fund Office answered questions about sick pay in unusual situations

• sick leave issued during vacation
• sick leave issued on a day off
• two overlapping sick leave certificates were issued
• violation of sick leave regime

Answers to these and other questions related to sick leave payment in non-standard situations, published on the website Arkhangelsk branch of the Social Insurance Fund. However, in our opinion, policyholders from other constituent entities of the Russian Federation will also be interested in familiarizing themselves with the conclusions of regional experts.

Below is an online sick leave calculator, a case study and benefit amounts for 2020.

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 data for the previous 2 years (needed to calculate your average daily earnings).
3. As a result, you will receive a final table for calculating the amount of sick leave, taking into account the employee’s insurance record.

The free online sick leave calculator from the 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 those calculated according to the minimum wage, then the average earnings calculated according to the minimum wage are taken to calculate sick leave.

Note: The calculator also contains tips with links to articles of regulatory documents.

CALCULATION OF SICK AWAY on the website of the Federal Social Insurance Fund of the Russian Federation

Calculation and payment of sick leave in 2020

You can look at this example, which very well demonstrates the procedure for calculating benefits. Check our calculations on the online sick leave benefit calculator (it's above).

Note: Sickness and child benefits. Errors in 2016 and new things in 2017,

In a programme:
– review of common errors in calculating benefits in 2016;
– indexation of benefits and maximums for average earnings in 2016;
– what to check when calculating benefits for part-time workers, foreigners and benefits from the minimum wage;
– will the transfer of contributions to the Federal Tax Service affect the return of benefits from the Social Insurance Fund;
– new in the calculation of benefits in 2017;
– recommendations for those who calculate benefits under the pilot project;
– on-site joint inspections of the Federal Tax Service and the Social Insurance Fund on the payment of benefits in 2017;
- answers on questions.

Example of sick leave calculation

Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.

We determine the earnings of Ivanov I.I. in these two years.

In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).

We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).

We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).

Calculation of sick leave when working part-time part-time

When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.

For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Federal Law No. 255-FZ of December 29, 2006). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.

Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 7,500 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.

When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.

An example of calculating sick leave for a part-time worker

The employee has been working at 0.5 rate since January last year. Part-time salary - 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38 > 98.05), so sick leave is counted from it.

The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).

Appendix to sick leave for temporary disability

If an employee has submitted a sick leave certificate to the accounting department, according to the law, in this case, he must pay for sick leave, and for this, calculate sick leave benefits for incapacity for work. The benefit calculation is done on a separate sheet of paper and attached to the employee’s sick leave certificate.

Sick leave calculations are made according to the standard scheme:

• The calculation period for calculating benefits is two calendar years.
• Average daily earnings are determined
• Specify the employee's period of incapacity for work
• Indicate what percentage of earnings the employee is entitled to
• The amount of daily allowance is determined
• Maximum average daily earnings, for comparison with the calculated value
• Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the Federal Social Insurance Fund of the Russian Federation

Payment of sick leave, how many days, Deadline for payment of disability benefits

The benefit must be assigned to the employee within 10 calendar days after he has submitted the sick leave certificate, and the transfer must be made on the day closest to the date set for payment of wages after the benefit is assigned.

How sick leave is paid - payment for compulsory social insurance is carried out through the employer’s accounting department. At the same time, responsibility for the correctness of accrual and expenditure of funds lies with the administration of the policyholder in the person of the head and chief accountant (clause 10 of the Regulations on the Social Insurance Fund, approved by Decree of the Government of the Russian Federation dated February 12, 1994 No. 101). To assign and pay benefits, the employee must submit to the employer a certificate of incapacity for work (Federal Law dated December 29, 2006 No. 255-FZ). In turn, according to Part 1 of Article 15 of Law No. 255-FZ, the policyholder assigns benefits within 10 calendar days from the date the employee submits the necessary documents. The funds must be transferred on the day closest to the date of payment of wages after the payment of benefits. For example, if a certificate of incapacity for work was presented to the employer on July 20, then the benefit had to be assigned before July 30, and transferred on the next day after July 30, established for the payment of wages.

To pay benefits, the employee must submit a sick leave certificate to the accounting department of his enterprise no later than six months from the date of termination of his incapacity for work. If the deadline is violated, the decision on payment of benefits is made by the territorial body of the Social Insurance Fund. The list of valid reasons on the basis of which the Fund will make a positive decision on the payment of benefits is given in Order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

Accounting entries (correspondence of accounts) calculation of temporary disability benefits

Contents of operations	Debit	Credit	Amount, rub.	Primary document
Temporary disability benefits accrued at the expense of the organization (721.71 x 2)	20	70	1443,42
Temporary disability benefits accrued at the expense of the Federal Social Insurance Fund of the Russian Federation (18 042,75 - 1443,42)	69-1	70	16599,33	Certificate of incapacity for work, Payroll
Personal income tax withheld ((18,042.75 - 400) x 13%)	70	68	2294	Tax card
Paid temporary disability benefits minus withheld personal income tax (18 042,75 - 2294)	70	50	15748,75	Payroll

Standard tax deduction in the amount of 400 rubles. is provided in relation to the amount of income received by the employee in January, that is, taking into account wages.

ERRORS in SICK CERTIFICATES
Data is provided on minor errors in the sick leave certificate when it should be paid. Video with answers to questions about sick leave in 2020

The procedure for paying temporary disability and maternity benefits to an employee who has several jobs is shown.

From July 1, 2016, the minimum wage increased to 7,500 rubles. (Cm. " "). In this regard, from July 1, there were changes in the calculation of some benefits. How to count benefits from July 1, 2016? Which amount of child benefits from July 1, 2016? Has the amount of child care benefit changed? How much will the Social Insurance Fund reimburse benefits from July 1? You will find answers to these and other questions related to benefits in our article.

Introductory information

New minimum wage

Sickness, maternity and child benefits, in general, should be calculated from the average earnings for the billing period, that is, for the two years preceding the onset of illness, maternity leave or vacation of the year (from January 1 to December 31). Accordingly, if an employee, say, fell ill in July 2016, then the billing period will be 2014 and 2015 (Part 1, Article 14 of Federal Law No. 255-FZ of December 29, 2006).

However, earnings for the billing period should not be less than a certain amount. The state guarantees the calculation of benefits based on the minimum allowable earnings. It is defined like this:

Accordingly, if an insured event (illness, maternity leave or parental leave) occurred after July 1, 2016, then the minimum earnings for the billing period will be 180,000 rubles. (RUB 7,500 × 24 months).

To find out the minimum average daily earnings for calculating benefits, the accountant needs to divide the resulting value by 730. The following formula is used:

Accordingly, from July 1, 2016, the minimum average daily earnings is 246.58 rubles per day (180,000 rubles / 730 days). From July 1, 2016, the average daily earnings for calculating benefits cannot be less than this value.

Before July 1, the average daily earnings were 203.97 rubles (6,204 rubles × 24 months / 730). That is, the average daily earnings increased by 42.61 rubles (246.58 rubles – 203.97 rubles).

Earning less than minimum

The accountant of an organization or individual entrepreneur should ensure that employee benefits are calculated correctly. This will allow you to receive a refund without any problems. benefits from the Social Insurance Fund and after July 1, 2016. Let us explain what to pay attention to.

So, let’s assume that the insured event (illness, maternity leave or the start of parental leave) occurred in July 2016. The calculation period will be 2014-2015. To calculate the benefit, the accountant needs to determine the average daily earnings using the following formula:

When calculating temporary disability benefits, the number of days should be substituted into this formula - 730. If you are calculating maternity or child care benefits, then the number of days may be less, since days of illness, maternity leave, child leave and release from work are excluded from the calculation period with preservation of earnings (clauses 3 and 3.1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ).

Based on the results of this calculation, the average daily earnings cannot be less than the amount calculated from the minimum wage. That is, from July 1, 2016, the average daily earnings cannot be less than 246.58 rubles per day.

Keep in mind that when determining the minimum average daily earnings, you must take into account the minimum wage on the date of the insured event. Accordingly, if an employee gets sick or if an employee went on maternity leave before July 1, 2016, then use the minimum wage in the amount of 6,204 rubles in the calculation. In this case, the minimum amount of daily earnings will be 203.97 rubles. (6204 × 24 months / 730 days). If the insured event occurred on July 1 or later, then focus on the “minimum” of 246.58 rubles. (RUB 7,500 × 24 months / 730 days).

An example of calculating sickness benefits from the minimum wage.
I.A. Feoktistova was ill from July 19 to July 27, 2016 (9 calendar days). Her insurance experience is 2 years and 3 months. The amount of payments in her favor for the billing period (2014 and 2015) amounted to 158,650 rubles.
Under such conditions, the actual average daily earnings of I.A. Feoktistova is equal to 217.33 rubles. (RUB 158,650/730).
However, the average daily earnings, calculated from the minimum wage, is 246.58 rubles. (RUB 7,500 × 24 months / 730). This amount is higher than I.A.’s actual earnings. Feoktistova: 246.58 rub. > 217.33 rub. Therefore, to calculate sickness benefits, the accountant should take the value calculated based on the minimum wage.
Since the experience of I.A. Feoktistova is less than 5 years old, the amount of her benefit will be 60% of average earnings (clause 3, part 1, article 7 of the Federal Law of December 29, 2006 No. 255-FZ).
As a result, the amount of sickness benefit will be 1331.53 rubles. (RUB 246.58 × 60% × 9 days).

So, using an example, you can trace increase in benefits from July 1, 2016. After all, if the minimum wage had not been increased, then the accountant would have to use the average daily earnings of 203.97 rubles as the average daily earnings.

Read also The birth of a second child: what payments are due from the state?

Note: if there is a regional coefficient in your area, multiply the minimum benefit calculated from the minimum wage by it. That is, if in the area where I.A. is occupied. Feoktistov’s coefficient was set at, say, 1.7, then the amount of benefits due to her would be 2263.60 rubles. (RUB 246.58 × 60% × 9 days × 1.7).

There is no earnings in the billing period

If the employee has no earnings at all during the billing period, then to calculate the benefit, instead of zero, one should also take the earnings calculated by the minimum wage, which was established at the time of the insured event. This situation can occur if the employee did not work at all during the pay period and does not have the right to replace the years of the pay period. Let us give examples of such calculations.

Sickness benefit: example of calculation after July 1
A.S. Ivanov was sick from July 4 to July 12, 2016 (that is, 9 calendar days). He had no earnings in the billing period (2014-2015). Experience – 5 years and 2 months. A.S. Ivanov works full time.
In such a situation, the accountant should take the average daily earnings calculated from the minimum wage, namely 246.58 rubles. (RUB 7,500 × 24 months / 730)
Experience A.S. Ivanov for more than 5 years. This means that he is entitled to 80 percent of average earnings (Clause 2, Part 1, Article 7 of Federal Law No. 255-FZ of December 29, 2006). Therefore, the daily allowance will be 197.26 rubles. (RUB 246.58 × 80%).
A.S. Ivanov was sick for 9 days. During this period, the amount of benefits due to him will be 1775.38 (197.26 rubles × 9 days).

We will also give an example of calculating maternity benefits in a situation where there was no earnings in the billing period.

Maternity benefit: example of calculation after July 1
S.B. Nikolaeva wishes to go on maternity leave from July 28, 2016. The billing period is from January 1, 2014 to December 31, 2015. There was no earnings during the billing period. Insurance experience - 7 months. The regional coefficient does not apply.
The minimum average daily earnings is 246.58 rubles. (RUB 7,500 × 24 months) / 730. Daily allowance - RUB 246.58. (RUB 246.58 × 100%). As a result, the amount of S.B.’s benefit Nikolaeva for 140 calendar days of maternity leave, calculated from the minimum wage, will be 34,521.2 rubles. (RUB 246.58 × 140 days).

Note: An employee who is assigned sickness benefits, maternity benefits or child care benefits has the right to contact the accounting department and ask to replace one or both years of the pay period with other years. To do this, she will need to write a statement. In this case, the accountant will have to replace the years while simultaneously meeting 3 conditions:

1. a woman wants to change the years in which she was on maternity leave or parental leave;
2. the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105);
3. As a result of changing years, the benefit amount will become larger.

Thus, before calculating benefits from the minimum wage, it makes sense for an accountant to check whether the employee has the right to replace the years of the calculation period.

Less than six months experience

Benefits for temporary disability and pregnancy and childbirth cannot exceed the minimum wage for a calendar month (taking into account regional coefficients), if the person’s length of service is no more than six months (Part 6, Article 7, Part 3, Article 11 of the Federal Law of December 29, 2006 No. 255-FZ). That is, with less than six months of experience, the benefit may be less, but not more than the minimum wage. To control this, you need to calculate the maximum daily allowance in each month (to understand what amount cannot be taken into account in the calculations). To do this, use the following formula (clause 20 of the Regulations on the calculation of benefits, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375):

Accordingly, if we are talking, say, about an illness in July, then the maximum daily benefit in this month will be 241.94 (7500 rubles / 31 days), since July 2016 has 31 calendar days.

Read also The Ministry of Labor announced new benefits for the 1st and 2nd child from 2020

Let's explain the calculations with an example.

An example of calculating disability benefits for less than six months of work experience.
M.V. Trugmanov was ill from July 11 to July 28, 2016 (18 calendar days). The employee's length of service is less than six months. In the billing period (2014-2015), there are no payments in favor of the employee (this is his first place of work).
As we have already found out, the average daily earnings, based on the minimum wage, from July 1, 2016 is 246.58 rubles. (RUB 7,500 × 24 months / 730). Moreover, if the insurance period is up to five years, then when calculating sickness benefits, 60% of average earnings should be taken into account (clause 3, part 1, article 7 of the Federal Law of December 29, 2006 No. 255-FZ). Therefore, the amount of M.V.’s daily allowance Trugmanov will be 147.95 rubles. (RUB 246.58 × 60%). As a result, for 18 calendar days of illness, the benefit amount will be 2663.10 rubles. (147.95 × 18 days).
Now let's check whether this amount is overestimated. To do this, let’s take the maximum amount of daily benefits in July, calculated from the minimum wage, that is, 241.94 (7,500 rubles / 31 days). If we take this amount, then for 18 days of illness the maximum benefit will be 4345.20 rubles. (RUB 241.94 × 18 days). We no longer take into account the employee's length of service.
4345.20 rubles more than 2663.10 rubles. This means that for July M.V. Trugmanov needs to pay a smaller amount - 2663.10 rubles. The maximum value is not exceeded.

We will also provide the calculation of maternity benefits for less than six months of service.

An example of calculating maternity benefits for less than 6 months of service.
L.S. Sadovskaya has been going on maternity leave since June 21, 2016. It will end on November 8, 2016. In the billing period from January 1, 2014 to December 31, 2015, she has no income. Insurance experience - 5 months and 1 day. The regional coefficient does not apply.
Let's determine the average daily earnings from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). The average daily earnings will be 203.97 rubles. (6204 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 203.97 rubles. (RUB 203.97 × 100%).
The maximum daily benefit depending on the number of calendar days is as follows:

• in June – 206.80 rubles. (6204 rubles / 30 calendar days);
• July, August and October – 241.94 rubles. (RUB 7,500 / 31 calendar days);
• September and November – 250 rub. (RUB 7,500 / 30 calendar days).

Now let’s compare the amount of the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

• RUR 203.97< 206,80 руб.;
• RUR 203.97< 241,94 руб.;
• RUR 203.97< 250 руб.

Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 203.97 rubles. As a result, the amount of benefit to L.S. Sadovskaya for 140 calendar days of maternity leave will be 28,555.8 rubles. (RUB 203.97 × 140 days), where 140 days is the duration of maternity leave.

Violation of hospital regulations

The employer has the right to limit the amount of sick pay for a full calendar month to the minimum wage if the employee, without good reason (Part 1, Article 8 of Federal Law No. 255-FZ of December 29, 2006):

• violated the hospital regime - from the day the violation was committed;
• did not show up for an appointment with a doctor or for a medical and social examination - from the day of failure to appear;
• fell ill or was injured due to alcohol, drug, or toxic intoxication - for the entire period of incapacity.

Let us explain how you can limit the amount of benefits using the minimum wage.

An example of limiting sickness benefits in case of violation of the regime.
A.G. Petrov brought a certificate of incapacity for work to the accounting department for the period of illness from July 11 to July 28, 2016. However, the sick leave note contains a note about violation of the regime on July 18 (the employee did not show up for an appointment with the doctor for an unexcused reason).
In such a situation, sick leave benefits until July 18 must be calculated according to general rules, based on their average earnings. And from July 18 to July 28 (that is, 10 days from the date of violation), benefits can be paid based on the minimum wage. In the region where A.G. works Petrov, the regional coefficient has not been established. His insurance experience is eight years. This means that he is entitled to a benefit in the amount of 100 percent of his earnings (Part 1 of Article 7 of Federal Law No. 255-FZ of December 29, 2006).
The maximum average daily earnings for July, calculated from the minimum wage, will be 241.94 rubles. (RUB 7,500/31 days)
The benefit amount for July 18–28 (that is, for the period of violation of the regime) will be: 2,419.40 rubles. (RUB 241.94 × 10 days). Before the date of violation, benefits can be calculated according to general rules (not from the minimum wage).

New minimum amount of child care benefit

Now let's talk about the increase child benefits from July 1, 2016. So, let us recall that the employer must pay child care benefits to the employee monthly in an amount equal to 40% of average earnings, but not less than the minimum amount (Clause 1, Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ). From February 1, 2016, the minimum child care benefits are as follows:

• 2908.62 rubles – for the first child;
• 5817.24 rubles – for the second and subsequent children (Resolution of the Government of the Russian Federation of January 28, 2016 No. 42).

Everyone has long known that if an employee gets sick, he is paid sick leave benefits. The medical organization in which an employee of any organization was treated is obliged to issue a certificate of incapacity for work in form No. 624n. When filling it out, there should be no blots or corrections.

To fill out a sick note, you can use a printing device, as well as a gel, fountain or capillary pen with black ink. To design the sheet, only capital printed Russian letters are used, which do not extend beyond the boundaries of the cell and do not touch each other. The doctor's last name must be separated by a space, but his initials must not. Words should be separated by empty cells. Each certificate of incapacity for work must be signed by a doctor and confirmed with the seal of a medical organization. If filled out incorrectly, it must be replaced with a correctly completed duplicate.

About possible periods of sick leave

Federal Law No. 255-FZ established some time frames:

• An employee who becomes ill or injured has the right to payment for the entire period of temporary disability until the moment the ability to work is restored or disability is established.
• Employees recognized as disabled in accordance with paragraph 3 of Art. 6 No. 255-FZ have the right to receive benefits for 4 and 5 months a year (with the exception of tuberculosis). And clause 4 of Art. 6 No. 255-FZ regulates the following situation: an employee working under a fixed-term employment contract for no more than 6 months and receiving an occupational injury or illness during this time can count on payment for no more than 75 calendar days. An exception is also tuberculosis; benefits due to such a disease are paid until complete recovery or registration of disability.
• Outpatient or inpatient treatment of a child must be accompanied by the issuance of sick leave for the entire period of care. And the payment of benefits will be carried out in accordance with the following restrictions:
  • no more than 90 calendar days if the child is under 7 years old and his outpatient card contains a diagnosis included in a special List;
  • no more than 60 days in all other cases (also a child under 7 years old);
  • no more than 120 calendar days if care is required for a disabled child under 18 years of age.

  The above number of days applies to one child; accordingly, if there are several of them, then the maximum number of days increases proportionally. In this case, a child is considered to be: son, daughter, grandson, stepdaughter, stepson, brother and sister.

Who should pay for it?

Disability benefits are due to every employee who was able to confirm the reason for his absence from work with a sick leave certificate. Compensation the first 3 days of illness must be paid for by the employer himself, A each subsequent day of treatment of the patient must be financed by the Social Insurance Fund, namely: the employer has the right to reduce the payment of contributions for compulsory health insurance by the amount of the benefit paid to the employee.

How much refund can you expect from the Social Insurance Fund? The amount of benefits is affected only by the employee’s insurance period. The FSS will not finance any employer initiative, for example, bringing the benefit amount to the actual salary.

There are also several cases that the Social Insurance Fund finances only on the basis of the minimum wage. The following situations are grounds for reducing the benefit amount:

• the employee did not follow the regimen prescribed by the doctor and could not explain this with a valid reason;
• the patient did not appear on time for the scheduled medical examination or at the time of the medical and social examination;
• the illness or injury was caused by alcohol, drug, toxic intoxication or actions related to such intoxication.

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How are sick pay calculated?

A detailed consideration of the following examples will help you understand the procedure for calculating disability benefits:

1. Calculation depending on length of service. Marina Luneva was unable to work due to illness from January 15 to January 28, 2019. Luneva’s insurance period is 7 years. The calculation period for calculating benefits is 2017 and 2018.
   • First, you need to decide on Luneva’s earnings for these 2 years. In 2017, she earned 320,000 rubles, and in 2018 - 370,000 rubles. Total: 690,000 rub.
   • Consequently, the average daily earnings is 945 rubles 21 kopecks. (690000/730);
   • Now we multiply the average daily earnings by Luneva’s insurance experience (if the experience is less than 5 years, 60% is taken, if 5-8 years - 80%, more than 8 years - 100%) - 945.21 * 0.8 = 756.17;
   • Finally, we calculate the amount of the benefit: 756.17 * 14 (duration of sick leave in calendar days) = 10,586.38 rubles.
2. Calculation from the minimum wage. It is often necessary to calculate sick pay for employees who did not have any earnings during previous years, or the average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage. Then, when calculating, you need to rely on the minimum wage.
   For example, in 2019 the minimum wage will be 11,280 rubles, therefore, the calculation will look like this: 11280 * 24 (calculation period in months) = 160632 / 730 (or 731 in the case of a leap year) = 370.85. Then the resulting average daily earnings must be multiplied by the amount of insurance coverage and the number of days of incapacity.

In addition, there is such a thing as the maximum (maximum) amount of daily benefit, which in 2019 is 2150.68 rubles.

A detailed analysis of the calculation of these amounts is presented in the following video:

Example in the case of a work injury

An employee with 4 years of insurance experience had to go on sick leave due to a work injury from March 12 to March 31, 2019 (20 calendar days).

The amount of earnings for previous years was:

• 2017 - RUB 151,350.00;
• 2018 - RUB 189,560.00

So, the average daily earnings is:

• (151,350.00 + 189,560.00) / 730 = 467.00 rub.

Since temporary disability occurred due to an accident at work, the amount of insurance coverage does not matter - the daily benefit will be equal to the amount of daily earnings.

Therefore, the benefit will be:

• 467.00 * 20 = 9,340 rubles

At the same time, on the certificate of incapacity for work there is a note that the patient violated the regime (he did not show up for an appointment with the doctor on the appointed day - March 28). In this case, the decision to reduce the average daily earnings must be made by the social insurance commission, the existence of which is mandatory in the organization.

If such a commission reviewed the employee’s explanations and decided that they were not valid, then from March 28 the benefit should be calculated based on the minimum wage.

• 467 * 16 = 7472 rub.

• 220 * 4 = 880 rub.

In total, the amount of the benefit was: 8352 rubles.

Illness while on vacation

If an employee has sick leave, then he has the full right to receive disability benefits, regardless of whether he was on vacation at that time or not.

The period of his next or additional leave must be increased by the number of days of illness that coincided with the leave. In this case, the employee must take care about filing an application for extension of leave. Such an application must be submitted no later than the day on which he is due to return to work. By the way, it is not necessary to take these days right away; you can simply indicate in the application the desired period of time off.

This rule applies only in case of personal disability; caring for a sick relative does not in any way affect the duration of the vacation and is not paid.

Art. 9 No. 255-FZ informs us that sick leave taken by an employee during vacation at his own expense is also not subject to payment. Benefit accrual begins only after the end of such leave.

Sick leave during maternity leave

Each employee has the right to receive child care benefits for children up to 1.5 years old and monthly monetary compensation from the state in the amount of 50 rubles for children aged 1.5 to 3 years. But you cannot count on payment of temporary disability benefits during this period. This is only possible if:

• maternity leave is interrupted;
• the woman works part-time;
• does work at home.

Payment of maternity benefits

After issuing an order to grant maternity leave, the organization begins a countdown of the 10-day period allotted for calculating and transmitting information to the Social Insurance Fund. Payment of accrued benefits should be made within the next few days.

The procedure for calculating maternity benefits:

1. Determining the amount of annual salary.
2. Calculation of daily earnings - the sum of all income received during the year must be divided by the number of days in the reporting period.
3. Next, the average amount of daily benefits should be multiplied by the duration of sick leave for pregnancy and childbirth.

For this type of benefit there are also lower and upper limits; in 2019 for a normal singleton pregnancy (140 days) they will be:

• minimum - 51,919 rubles;
• maximum - 301,096 rubles.

These amounts may vary depending on the complexity of the birth, the number of fetuses and other complicating circumstances.

Children's question

Cold and flu season has not been canceled! Payment for sick leave due to a child’s illness is made in a special way. Payment for the first 10 calendar days of the certificate of incapacity for work is made depending on the parent’s insurance experience, but starting from the 11th day, you can count only 50% of your average earnings.

If the child’s treatment was carried out in a hospital setting, then the entire period of the parent’s sick leave will be paid depending on the insurance period.

Part-time worker's allowance

If a person is employed in several places (main place of work and part-time work), several options for calculating benefits are possible:

• If the employee worked in the same places for the previous 2 years, then he has the right to receive sick pay at each current place of work. In this case, both the first and the second employer are required to ensure payment of the maximum amount of benefits (if there is an appropriate salary).
• If two years of work experience have not been developed by each employer, then sick leave should only be submitted to one institution of your choice. A certificate of the amount of earnings from another organization in which the person is employed can also be provided here. The amount of the indicated income must be taken into account when calculating benefits.

When applying for sick leave, the employee must inform the doctor about all places of work to which he plans to submit the issued sheet. For the main place of work, you must submit a regular certificate of incapacity for work, and for each additional place - a sick leave note marked “part-time”.

Payment of benefits after dismissal

Paying a former employee for sick leave is fraught with some nuances. A dismissed employee can count on payment of disability benefits if:

• he opened sick leave until the expiration of 30 calendar days from the date of issuance of the dismissal order;
• he did not manage to find a job until this moment.

Along with sick leave at the place of former employment, you will need to provide a copy of your passport and work record book.

One cannot fail to mention one more important point: the slip must be issued directly to the dismissed employee. The former employer is not required to pay for the care of children or elderly relatives.

The former employee must also remember that despite the length of the insurance period, he will be paid 60%.

What to do if the calculation is incorrect?

An accountant is also a person and can make mistakes. But correcting the situation is not always possible. This can often lead to the imposition of various types of penalties.

During the inspection, the controller often discovers errors in the accrued amounts of sick leave and records these violations in the report. What can an accountant do if he himself sees his mistake? Let's look at a few examples:

• In April, the employee received a larger additional payment due to an error. Because of this, she received an inflated salary in April, the amount of which was subsequently taken into account in May when calculating maternity benefits. In May, the excess accrued amount was reversed. Question: is it necessary to recount? No, in this case the amount was reversed in May, which is not part of the billing period.
• An employee on sick leave to care for a child was accrued a larger amount due to the application of 100% instead of the required 80%. The error was discovered that same month. What should I do? It turns out that the application for financing will contain an inflated amount, but the payslip will be correct. In this case, an accounting certificate confirming the recalculation of the amount is not required. But if the amount received from the Social Insurance Fund exceeded the amount of sick leave actually paid, then the return of unused funds would have to be made within 3 working days.

Calculating and processing sick leave is a constant headache for accountants. In this article, we will look at the basic rules for calculating sick leave, the minimum amount of temporary disability benefits, and also introduce you to instructions for using an online sick leave calculator.

How to calculate sick leave in 2020

We list the basic rules used in 2020 to calculate sick leave.

Temporary disability benefits are paid by the employer. And only then he can receive compensation from the Social Insurance Fund. Here's how it works:

• at the expense of the policyholder - for the first three days (only in case of illness or injury of the employee);
• at the expense of the Social Insurance Fund budget - for the main period, starting from the fourth day of the employee’s incapacity for work;
• at the expense of the Social Insurance Fund budget - from the first day, in case of temporary incapacity for work due to caring for a child, a sick family member, or after-care in a sanatorium, etc. (in all cases except illness and injury).

In 2020, the number of regions included in the FSS pilot project was expanded. In them, the employer pays sick leave for the first three days of illness, and then payments are made by the Social Insurance Fund. That is, it does not reimburse them to the employer later, but immediately does it for him. A similar procedure applies from the first day for sick leave for caring for a sick family member or for pregnancy and childbirth.

Temporary disability benefits are calculated based on the employee’s average salary over the last two calendar years. These two years precede the current one, in which temporary disability occurred. To calculate the average salary, all payments for which insurance premiums were calculated are taken. To calculate the average daily earnings, divide the amount of accrued wages for two years by 730 - the number of days in two years.

SDZ = Accrued salary × 24 / 730

The settlement period for the benefit is 2 years. If at this time the employee had no income or the average monthly salary was less than the minimum wage, then the calculations must be based on the minimum wage - 12,130 rubles in 2020. That is, the average employee’s earnings for the billing period will be 24 minimum wages or 291,120 rubles.

There are a number of other cases in which sick leave will be calculated based on the minimum wage as a punishment. Thus, the patient should not violate the regime prescribed by the doctor and skip medical examinations and examinations. If the illness or injury is caused by intoxication, then the benefit is calculated according to the minimum wage for the entire period of incapacity.

In some cases, the law allows you to replace years in the billing period. For example, if an employee was on maternity leave in 2018, then to calculate sick leave in 2020, you can take 2017 and 2019.

Payment of sick leave in 2020

The benefit is paid for calendar days, that is, for the entire period of incapacity for which the sick leave was issued. There are several exceptions; their full list is contained in paragraph 1 of Article 9 No. 255-FZ of December 29, 2006. The amount of the benefit depends on the employee’s insurance length:

Calculate your length of service according to your work record book. It includes work under an employment contract; state civil, municipal, military and other service; activities of individual entrepreneurs and other activities during which the person was insured in case of temporary disability or maternity.

Sick leave calculator in 2020 online

To quickly calculate sick leave, use the free online calculator from the Kontur.Accounting service. The calculations will only take a couple of minutes.

1. Enter data about the period and cause of incapacity from the sick leave and check the box if a violation of the regime on the part of the employee was established.
2. Indicate data on the employee’s income for the last 2 years, the regional coefficient and the employment coefficient if the employee does not work full time.
3. Indicate the insurance period and receive the benefit amount taking into account the insurance period.

An example of calculating sick leave in 2020

In 2020, no changes are expected in the calculation and payment of sick leave compared to 2019. However, the minimum wage for 2020 will change and will be 12,130 rubles. The maximum salary for the base based on contributions for 2018 is 815,000 rubles, for 2019 - 865,000 rubles. If you calculate the benefit from a larger amount, the Social Insurance Fund will not reimburse you for the costs. The number of days in the billing period is 730, for maternity leave - 731. Let's consider an example of calculating sick leave in 2020.

Ivanov Ivan Petrovich was ill from January 11 to January 25, 2020. His insurance experience is 7 years, the calculation period for calculating benefits is 2018 and 2019.

Step 1. We calculate Ivanov’s earnings for the previous two years. In 2018 it amounted to 720,000 rubles, and in 2019 - 850,000 rubles. Both amounts are below the permissible limits (815,000 and 865,000 rubles, respectively), which means we take the actual amounts for calculation. Thus, in the billing period his earnings are 1,570,000 rubles.

Step 2. Let's find the average daily earnings: divide 1,570,000 by 730. We get 2,150 rubles 68 kopecks.

Step 3. Let's determine the average daily benefit amount taking into account length of service. The length of service is 7 years, which means the amount of sick leave benefits will be 80% of the average daily earnings: 1,720 rubles 54 kopecks.

Step 4. Amount of benefit payable: the daily benefit amount is multiplied by the number of days of incapacity for work: 1,720.54 × 15 = 25,808 rubles 1 kopeck.

What is the minimum and maximum disability benefit in 2020?

If the employee had no earnings for the two previous years, or the average earnings were below the minimum wage, then the minimum wage is applied when calculating benefits. Let's consider an example of calculating sick leave for 15 days with average earnings below the minimum wage.

Step 1. Let's multiply the minimum wage by the number of months of the billing period: 12,130 × 24 = 291,120 rubles.

Step 2. We divide this amount by the number of days in two years: 291,120 / 730 = 398 rubles 79 kopecks.

Step 3. The average daily benefit, taking into account length of service: 398.79 × 80% = 319 rubles 3 kopecks.

Step 4. Then the amount of benefits for payment will be: 319.3 × 15 = 4,789 rubles 50 kopecks.

The law establishes a procedure for calculating the maximum amount on the basis of which benefits can be calculated for an employee. If you want, you can pay more, but you will not be able to receive reimbursement from the Social Insurance Fund. In 2020, the daily amount of temporary disability benefits cannot be more than 2,301.37 rubles.

815,000 + 865,000 = 1,680,000 / 730 = 2,301.37 rubles.

Take this into account for employees whose salary over the last two years averaged more than 70,000 rubles per month.

Still have questions? Watch the sick leave calculation in the video.

Keep records in Kontur.Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. Clear for the director, convenient for the accountant!