Federal Law No. 255 of December 29, 2006. It should be determined from the first days of temporary incapacity in accordance with paragraph 7 of the Rules for calculating and confirming insurance experience to determine the amount of benefits for temporary disability, pregnancy and childbirth, which were approved by order of the Ministry of Health of the Russian Federation dated February 6, 2007 No. 91.

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Distribution and periods of insurance experience

Daily benefits during an employee's illness or traumatic injury, as well as while caring for an unhealthy family member, may be:

• when working from 6 months to 5 years, 60% of average earnings;
• when working for 5 - 8 years, 80% of average earnings;
• when working for more than 8 years, 100% of average earnings.

When working for more than 6 months, maternity benefits will be calculated as 100% of the average salary.

In the event of an accident at a production enterprise or an occupational disease, the Social Insurance Fund benefit will be calculated from 100% of the average salary, without considering work output.

How to determine the insurance period for calculating sick leave if the employee worked for different employers

An employee worked in one organization for 4 years 10 months 15 days, and in another - 1 month 15 days. How to determine the insurance period for the purpose of calculating temporary disability benefits? The answer to this question is contained in the letter of the FSS of the Russian Federation dated January 16, 2018 No. 02-09-14/17-04-31319.

The methodology for calculating the insurance period for determining the amount of benefits is given in paragraph 21 of the Rules for calculating and confirming the insurance period (approved by order of the Ministry of Health and Social Development of Russia dated 02/06/07). This paragraph states: the calculation of periods of work (service, activity) is carried out in calendar order based on full months (30 days) and a full year (12 months). In this case, every 30 days are converted into full months, and every 12 months of these periods - into full years.

Therefore, if an employee worked for one employer for 4 years, 10 months and 15 days, and for the second - 1 month and 15 days, then periods of less than 30 calendar days must be summed up and converted into a full month. Thus, in the described situation, the employee’s insurance experience is 5 full years.

Periods of insurance period of the work book

The periods include:

1. Work according to the employment contract and. Even in periods where the employee did not work. Such periods include maternity leave, child care leave, and so on.
2. Passage of civil or municipal service.
3. Completion of military service.
4. Conducting other activities subject to mandatory insurance payments.

If several or two deadlines coincide, only one of the listed ones is added to production.

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Consequences of incorrectly calculating work experience

If the amount of insurance output is incorrectly established, this may lead to incorrect calculation of benefits and to claims from employees and the Social Insurance Fund.

Application of insurance experience

The insurance period, which is correctly calculated, fits into sick leave in a special column. For temporary incapacity, for example, when an employee was ill for thirty days after leaving the organization, the amount of the benefit will not be determined by the amount of output, and will be paid to everyone in the amount of 60% of the average salary. Here you can indicate on the sick leave the number of working years and months of the employee at the time of his departure from the organization.

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Confirmation of insurance output

To justify such a development, the following is necessary:

• Military ID for military service.
• , if an employment contract was signed with the employee or he was in the state/municipal service. You can also submit a certificate from your previous workplace.

If the employee combines work, then it is necessary to give a copy of the work book, which will be certified at the main workplace. The work book is the main document for calculating insurance output.

How is insurance experience confirmed?

The determining document for the examination of insurance output for calculating sick leave is the work book. If it is lost or there are no records, the insurance claim should be confirmed with other documents, namely:

• Certificate from previous workplace.
• Extracts of orders for hiring and dismissal.
• Employee bank account.
• Payroll.

You can confirm your insurance coverage with an employment contract in accordance with paragraph 9 of the rules, which were approved by order of the Ministry of Health of the Russian Federation dated February 6, 2007 No. 91, if the employee does not need to register with a work book.

When working part-time, it is not necessary to provide a work book to the employer, since it is located at the main workplace. To identify insurance output from such workers, it is worth requesting a copy of the work record book or a certificate from the main workplace, which will indicate the total working output. In addition, to establish insurance coverage, the company can also request the necessary documents for the employee from the Russian Pension Fund.

It is worth paying attention to the fact that the Social Insurance Fund controls the correctness of calculations and payments. This is especially true for hospital benefits. As a result, the Social Insurance Fund has the right to require the payer to justify the insurance length of service of the employee to whom the benefit was paid. This may occur as part of a desk or on-site inspection.

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Sick leave online calculator

An online calculator will help you calculate the length of service required for sick leave. Temporary disability benefits, as well as maternity benefits, are calculated taking into account the employee’s length of service prior to the day of the employee’s illness (before the day of going on maternity leave).

Using the Online Experience Calculator, you can calculate how long an employee’s total insurance coverage is for sick leave.

As the most recent date, indicate the day preceding the day the illness occurred (the day you went on maternity leave).

Calculate your insurance period on a calculator

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• Dt 96 “Reserve for vacation pay” - Kt 70, 69: Reversal (minus) the amount of vacation pay
• Dt 20, 26, 69 “FSS” - Kt 70: Disability benefits
• Dt 70 - Kt 68 Personal income tax: Personal income tax accrued from benefits
• Dt 50 - Kt 70: The employee paid vacation pay to the organization’s cash desk
• Dt 70 - Kt 50, 51: The employee is transferred the amount due after all calculations have been made for payment

Data is provided on minor errors in the sick leave certificate when it should be paid. Video with answers to questions on sick leave in 2016.

An employee’s insurance length consists of the periods during which contributions to extra-budgetary funds are received for him. In particular, the insurance period is useful for, the size of this benefit depends on its value. How is the insurance period calculated, which periods are included in it, and which should be excluded? We'll talk about this in the article below. In addition, we give an example of calculating an employee’s insurance length.

The insurance period accumulates gradually, starting from the moment when insurance contributions to the Social Insurance Fund begin to be received for it. Payment for sick leave will be made precisely from the funds accumulated by the fund. That is why the length of the insurance period determines what percentage of the average earnings the employee will be paid for sick days.

The insurance period, as mentioned above, accumulates gradually. If temporary periods arise when the employee stops receiving insurance premiums, they are simply not taken into account when calculating length of service. As soon as the employee gets a job and insurance premiums begin to flow from his income, the length of service will continue to grow.

Insurance premiums are paid either by the employer for his employees, or an individual can pay them independently to the Social Insurance Fund if he is registered as an individual entrepreneur.

What is included in the insurance period for sick leave?

For the purpose of calculating sick leave benefits, the following periods are included in the insurance period:

• Work under an employment contract;
• State civil or municipal service;
• Service in the army, internal affairs bodies, the penal system and other services in accordance with Law 4468-1 of February 12, 2003;
• Other activities in which insurance contributions are received by the Social Insurance Fund for an individual.

Other activities in this case include individual entrepreneurship, lawyers, notaries, etc.

Periods of maternity leave, as well as child care leave, are also included in the insurance period if the employee works under an employment contract, since in this case the employment contract is not terminated and the employee continues to be registered in his position with the employer.

The listed periods included in the insurance period are approved by Article 16 of Law No. 255-FZ of December 29, 2006, as amended on January 1, 2013.

If several periods included in the insurance period coincide, only one of them is considered.

The length of the insurance period directly affects the amount of sick leave benefits.

If the insurance period is less than 5 years, then the benefit will be only 60% of the employee’s average earnings for the 2 calendar years preceding the year the insured event occurred.

If the insurance period is from 5 to 8 years, then the benefit will be 80% of average earnings.

If the insurance period is more than 8 years, the benefit will be maximum and equal to 100% of the employee’s average earnings.

If for the previous 2 years the employee had no income or insurance coverage for less than six months, then the benefit will be calculated based on the specified percentage of the minimum wage (minimum wage). The minimum wage for 2014 is set at 5,554 rubles; in 2015, the minimum wage will increase to 5,965 rubles.

When calculating the insurance period, time periods are converted to full years and full months. Moreover, it is recognized that a full year is 12 months, and a full month is 30 days.

An example of calculating the length of insurance for sick leave

Timofeev fell ill on October 14, 2014. His work activity consists of the following points: from 02/04/2008 to 06/30/2012 he worked for one employer, who regularly paid insurance premiums from his salary to the Social Insurance Fund. After his dismissal, Timofeev did not work for some time, looking for a new job. On November 23, 2012, he got a job again and works there to this day. Before his first employment, he served in the army from 10/01/2004 to 09/30/2006.

Let's calculate Timofeev's insurance experience:

Timofeev's insurance period includes the following periods:

1. Military service - 10/01/2004 to 09/30/2006 - this is 2 full years.

2. Labor activity with the first employer - 02/04/2008 to 06/30/2012 - this is 4 years 4 months and 27 days.

3. Labor activity with the second employer – November 23, 2012 to October 13, 2014 – 1 year 10 months 21 days.

The total insurance period is obtained by adding years, months and days: 7 years 14 months and 48 days.

As mentioned above, the insurance period must be expressed in full years and full months. Every 12 months is a full year, every 30 days is a full month.

In our case, 14 months is 1 full year and 2 full months; 48 days is 1 full month and 18 days.

In total, Timofeev’s total insurance experience is 8 years, 3 months and 18 days.

Calculating sick leave or assigning labor pensions are the two main situations when it is necessary to determine.

In each of the mentioned cases, the order of calculations, periods, and some other details may differ.

A sick leave certificate is an official document that is issued for each individual citizen. But this is done only if the need is proven to receive outpatient treatment, or to be inpatient, undergo rehabilitation in a sanatorium-resort environment, recover from injuries, or care for relatives in poor health.

Thanks to certificates of incapacity for work, employees retain two basic rights:

• If there are legitimate and serious reasons - to be absent from place for 3 days or more.
• Receiving monetary compensation from employers. The management pays for the first five days, the next day is already at the expense of the Social Insurance Fund.

When the employee begins to perform his duties again, he must hand over the certificate of incapacity to work to the accountant. Payments must be processed according to this document within ten days. They are transferred to the employee immediately, on the same day as the main salary.

What else do you need to know?

It is the insurance period that is the key factor in cases with determining the amount of payments for sick leave. Therefore, accountants should be aware of how the relevant deadlines are determined. Sick leave forms are adjusted every year. In the latest current version there are three separate lines where you must write:

1. Materials coming from management.
2. The amount of payments received from the Social Insurance Fund.
3. The total amount of compensation, less income tax.

The calculations are carried out by employees of the accounting department. Insurance experience is the period of performance of labor duties with officially registered employment. During this time, the citizen receives a salary, and the employer makes contributions to the Social Insurance Fund.

Service in military or diplomatic institutions does not become part of the length of service. Although this time is included in the length of service.

About the meaning of the indicator and the connection with other elements of the formulas

There are two important criteria established by the latest amendments to the current legislation:

• Previously, when payments were calculated, they were based on 12 months. Now we have to take two years, not one.
• Payments increase as the insurance period itself increases.

As for average earnings, it has its own calculation procedure. To determine it, you need to divide the total income for the two previous years by 730. This is a special average coefficient, for which a special formula is also used.

Payments for sick leave are calculated based on the minimum wage, if over the past two years the salary was lower than this indicator, or if there was none at all.

As compensation for absence from work, subordinates can count on various amounts, from 60 to 100% of average earnings.

Regulation by law

The procedure for calculating monetary compensation is regulated by a number of regulations developed by our government. In particular, reference may be made to:

1. Article 124, 183 of the Labor Code of the Russian Federation.
2. Articles 11–12 of Federal Law-173.
3. Federal Law 255.
4. Federal Law 323.

There is also Order of the Ministry of Health No. 1, which establishes key rules for calculation and confirmation of the very fact of having insurance experience.

Sick leave pay depending on length of service

Sick leave payments

The average earnings of employees, as well as the insurance period itself, are values ​​that can change over time. Therefore, the amount of compensation for sick leave changes, most often upward.

An employee's work experience is represented by three time periods.

• 0.5-5 years.
• 5–8 years.
• 8 years.

Payments to an employee can be 60–100% of average earnings. The more experience, the higher the level of transfers.

If an employee receives more than 624 thousand rubles in a year, then the calculation must be made based on this extreme value.

When calculating, use the following sequence of actions:

1. First, the average salary level is established over the last two years.
2. Then the average earnings are calculated. To do this, the amount from the previous paragraph must be divided by 730.
3. The amount of benefits transferred by the employer to the Social Insurance Fund is determined.
4. Finally, the total amount of the benefit is determined and income tax is subtracted from it.

The total amount of payments is indicated on the back of the sick leave sheets.

Additional counting rules

The employer is responsible for ensuring that information on employment and insurance experience is included in sick leave certificates. The following key rules should be taken into account:

• The insurance period must be defined as clearly as possible in order to understand how much money the employee should receive.
• Only time periods when official income was registered and deductions for the corresponding contributions were made are subject to summation.
• 1 month of insurance period consists of every 30 days of regular work experience. 12 months of work experience becomes 1 full year of insurance.

100% of the average salary is given only to those who have experience in the same enterprise. If a period of less than 6 months is taken into account, then the amount of compensation will be equal to the minimum wage.

Additional information about percentages of the amount

Some nuances should be taken into account when determining interest on payments.

1. If the illness or injury is not related to work, then compensation is calculated according to standard rules and can range from 60-100% of average earnings.
2. When we mean an occupational injury or illness related to the main activity of work, then 100% is always paid. In this case, the process of settlement with the citizen is undertaken only by the Social Insurance Fund.
3. The standard scheme, as in the first case, is used in situations of caring for sick relatives and children.

But the above interest in the latter situation is paid only while the first five days are in progress. Then the compensation rate will be only 50%, regardless of the accompanying conditions. Labor and also do not affect the result.

What documents are used to confirm work experience?

The work book becomes the main document used in this area. But sometimes it happens that the information in this type of documentation is incorrect or inaccurate. There may be no records at all about certain periods of work activity. Then you can use additional evidence:

• Personal accounts, payroll statements.
• Extracts from orders.
• Certificates issued by government agencies or employers.
• Written employment contracts that are in effect at the time the relationship between the parties begins.

A written employment contract helps confirm employment in situations where employment records are not kept. There are special rules for confirming insurance experience issued by the government. They guide employees of various categories and their managers.

In case of pregnancy

Sick leave certificates for pregnancy and childbirth are special types of documentation. In this case, the total period of incapacity for work can reach 140 days. If necessary, this period can be extended.

Thanks to the special insurance period, employees have an additional right - early retirement. That is, before the deadline established at the general level for everyone. Special types of work include:

• Workers on the railways.
• Military service of some varieties.
• Underground work, and so on.

The presence of a special insurance period is not associated with any special procedure for calculating payments for sick leave. That is, the standard rules, which have already been mentioned above, apply. The basis for the calculation is the minimum wage in force in a particular region.

Does the length of service include sick leave time?

When calculating an employee's length of service, accountants are advised to take into account the following time periods:

1. Official activities in the organization, on the basis of a previously concluded agreement.
2. Service with the participation of state and municipal authorities.

Even citizens’ pensions are calculated based not on length of service, but on insurance coverage. The period of incapacity for work is not taken into account, because at this time there are no contributions to the Social Insurance Fund.

This means that sick leave does not add up to other indicators for length of service.

Calculations for part-time workers

Part-time work is one of the legal types of relationships between employers and their subordinates. It is assumed that the same employee holds several positions at once, or combines responsibilities within the same position.

As a rule, part-time workers submit copies of sick leave certificates other than their main place of work. Thanks to this, you can avoid visiting the workplace for a certain period.

Cash compensation is paid to employees if the following conditions are met:

• As a part-time employee, the citizen has already been working in the organization for two or more years.
• From earnings, deductions are made to representatives of the Social Insurance Fund.

Citizens have the right to receive payments immediately from all employers using sick leave.

Regarding the preferential period

Seniority with benefits is a work procedure that involves an artificial increase in the indicator. For example, when one year is counted as two.

There are certain categories of persons who can count on using this procedure:

1. Those who work using irregular schedules.
2. Citizens employed in certain sectors of the national economy with continuous experience.
3. Carrying out activities in the Far North or other areas equivalent to it.
4. Persons engaged in activities with dangerous, harmful working conditions.

Thanks to such conditions, the amount of actual experience increases by one and a half to two times. Thanks to this, you can count on higher coefficients when determining coefficients in connection with temporary loss of ability to work.

We must remember that 100% payment is also provided for those who go on leave to care for a child under 14 years of age. It is enough to determine the average daily wage. In this case, holidays and weekends are not taken into account if the temporary period partly falls on them. No exceptions are made even for situations where the illness occurred during vacation. The employee then has the right to extend the vacation.

The insurance period is usually determined on the basis of entries in the work book and other documents that can confirm official employment. It is this information that will determine what compensation the employee receives in a particular case. All calculations must be carried out only by the accounting department, so that the available evidence and calculation results can be handed over to the other party.

The main thing is to be careful when using schemes with unofficial wages. Managers can use them to avoid additional deductions. But this option will only harm the citizens themselves, since it deprives them of some of their legal rights.

In the following video about the concept of insurance experience for calculating temporary disability benefits:

May 1, 2018 Help manual

You can ask any question below

The amount of sick leave that an ill employee can claim depends not only on the employee’s earnings, but also on the length of his insurance coverage. The law says that it must be counted “in calendar order.” What does this mean in practice?

Starting last year, when calculating disability benefits, accountants take into account not the length of service, but the insurance experience of employees. Let us recall that this procedure was established by Federal Law of December 29, 2006 No. 255-FZ. And the Rules for calculating and confirming insurance experience were approved by Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91.

What is included in the insurance period

The insurance period includes periods of work under an employment contract, time in state civil or municipal service. As well as periods of other activities during which a person was subject to compulsory social insurance in case of illness and in connection with maternity (Article 16 of Law No. 255-FZ). What these periods are is stated in the Rules for calculating and confirming the insurance period. These include, for example, the time during which an individual entrepreneur, private notary, security guard, or lawyer voluntarily paid insurance premiums to the FSS of Russia.

It should be noted that some periods that were previously taken into account when calculating continuous work experience are no longer included in the insurance period. This, for example, is time spent serving in the army or law enforcement agencies, or studying at a vocational school. In this regard, the employee’s insurance length, calculated as of January 1, 2007, may be less than his continuous work experience as of the same date. Let us remind you that the time of service and study was counted into continuous work experience if no more than three months passed from the moment of dismissal from service or graduation to employment. For the case when the insurance period is less than the length of service, paragraph 2 of Article 17 of Law No. 255-FZ provides for the following transitional rule: the insurance period until January 1, 2007 must be taken as continuous work experience. But after this date, the insurance period will need to be calculated in a new way.

The rules for calculating and confirming insurance length of service provide that the time of work under an employment contract, as well as periods of civil service, must be determined on the basis of entries in the work book. As for other activities, to include them in the insurance period, the employee must bring special documents to the accounting department.

It is possible that several periods to be included in the insurance period will coincide. This can happen, say, if an entrepreneur who voluntarily pays social insurance contributions simultaneously works under an employment contract in some organization. In such situations, only one of the periods needs to be taken into account. Which one is up to the employee to decide. He confirms his choice with a statement.

Let us note that the time of service in the army or law enforcement agencies, or studying at a school is not taken into account when calculating the insurance period, but they were included in the length of service. Therefore, the employee’s insurance length calculated as of January 1, 2007 may be less than his continuous work experience as of the same date. In such situations, continuous work experience must be taken as insurance experience until January 1, 2007 (Clause 2, Article 17 of Law No. 255-FZ).

How to add days into years

The insurance period should be determined on the day of the onset of temporary disability. In this case, the time included in the length of service must be calculated “in calendar order, based on full months (30 days) and a full year (12 months). Moreover, every 30 days of these periods are converted into full months, and every 12 months of these periods are converted into full years.” This procedure is provided for in paragraph 21 of the Rules.

Our information

When calculating the insurance period, an accountant may be faced with the fact that the supporting document does not indicate the exact start and end dates of the work period. How to act in such a situation is stated in paragraph 27 of the Rules. So, if the document does not contain a number, then the 15th day of the corresponding month is recognized as such, and if only a year is indicated, the date is taken as July 1 of the given year.

----end of our information---

Taking into account this formulation, it can be assumed that the algorithm for determining the insurance period should be like this. First, the total number of days in all periods included in the insurance period is calculated. And then the resulting value is divided successively by 30 and 12, thereby finding the number of full months and full years of insurance experience. Everything seems simple. But the problem is that this algorithm leads to errors in calculations. Since a year turns out to be equal to only 360 days (30 days X 12 months), an extra month accumulates in 6 years: 5 - 6 days for each year.

The result will be more accurate if a different calculation mechanism is used, in which the number of fully worked months and years will not be converted into days. You need to start by counting the number of years, months and days in each period included in the insurance period. Next, you need to separately sum up the number of years, months and days worked. If the number of days is greater than or equal to 30, it should be divided by 30. In this case, the integer part of the resulting quotient will be the number of full months, which must be added to the previously calculated value. If the amount turns out to be greater than or equal to 12, the number of months worked will need to be divided by 12. In this case, the integer part of the resulting quotient will show the number of full years by which the initially determined number of years of insurance experience must be increased.

Example 1

Employee of Priliv LLC V.N. Karasev was on sick leave from March 10 to March 18, 2008. Karasev has been working at Priliv since September 4, 2006.

From the entries in the work book it is clear that before being hired at Tide, Karasev worked:

That is, Karasev’s insurance experience includes three periods of work:

From 02/07/2001 to 12/11/2003;

From 02/05/2004 to 05/31/2006;

From 09/04/2006 to 03/09/2008.

Option 1.

The periods of work included in the length of service account for 2438 days. Which is 81.27 months. (2438 days: 30 days) or 81 months and 8 days. In turn, 81 months is 6.75 years (81 months: 12 months) or 6 years and 9 months.

Thus, the insurance period is 6 years 9 months.

Option 2.

The duration of the first period of work is 2 years 10 months and 5 days; the second – 2 years 3 months and 27 days, and the third – 1 year 6 months and 6 days.

It turns out that in total Karasev worked:

5 full years;

In incompletely worked years there are 19 months (10 + 3 + 6), 12 of which add up to one full year;

In months that are not fully worked, there are 38 days (5 + 27 + 6). Moreover, 30 of them give one more full month.

Thus, Karasev’s insurance experience is 6 years 8 months.

As we can see, regardless of the method of calculating length of service, the employee is entitled to a benefit in the amount of 80 percent of average earnings.

----end of example 2----

Which algorithm should I use? In our opinion, preference should be given to the second method of calculation. But even if the organization uses the first calculation algorithm, the error it gives will not lead to incorrect calculation of benefits. After all, in six years, when the first extra month has arrived, the person will, in any case, already be entitled to a benefit in the amount of 80 percent of average earnings. And by the time another month is added, the length of service will have long exceeded eight years, that is, sick leave will need to be calculated based on 100 percent of earnings.

Almost every person has been on sick leave at least once in their life. A certificate of incapacity for work allows a person to receive compensation in the workplace for the time he was in a medical institution. Payments are calculated in accordance with the insurance period. So what is this concept and how to calculate it?

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Insurance length is an important indicator that directly affects future payments from the employer. Here you need to know all the information on calculations and the formation of experience.

What is this concept and how does it affect the total amount of payments?

Definitions

Almost everyone has already encountered the concept of insurance experience. But not many people understand what exactly it is and how it differs from a similar concept - seniority.

Work experience is the period of work of a citizen, including under a contract. This concept was used to calculate pension payments until 2002, before the start of the pension reform.

The insurance period is the period of time during which payments were made to the Pension Fund and the Insurance.

Legislation

The calculation of payments for certificates of incapacity for work is regulated by the Rules, which are approved by Order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91.

The following aspects are described here:

1. minimum permissible insurance period;
2. what features allow us to consider it as such;
3. evidence base of the issue.

Amounts

It is worth noting that in addition to this legal act, periods of employment can be clarified in other legislative norms. Including Federal Law No. 255.

Here is the percentage of benefit payment depending on the duration of work:

1. if the length of service is less than 60 months, then 60% of the average salary;
2. if the experience is from 5 to 8 years, then payment is 80% of the average salary;
3. if the period is longer than the specified period, then the benefit is paid in full.

But there are situations in which sick leave is paid in full. Such situations include maternity benefits.

Type of experience

There are several types of experience. And to calculate the amount of payments, it is necessary to clarify exactly what length of service is needed and what differences there are between them.

Total length of service is the sum of all time spent in employment. This also includes labor relations under a contract, a regular employment contract. As a rule, calculation occurs according to the work book.

Continuous experience– this is the total amount of time at all enterprises without a break. Since 2007, this indicator is not taken into account when paying.

Special experience– all work activities associated with special conditions, for example, in hazardous work.

Insurance experience– the sum of the entire time for which payments were made to the social fund. This includes military service and civil service. It is this indicator that is used to determine the size of payments.

Who pays

All expenses for sick leave are borne by the Social Insurance Fund, and some are borne by the employer. The latter pays a portion depending on the type of certificate of incapacity for work. If it is an employee’s injury, then the first three days are from the employer’s pocket, the rest is from social insurance. If an employee’s child falls ill, then compensation comes from the Social Insurance Fund in accordance with Article 3 of Federal Law No. 255.

Some situations are not covered. This is regulated by Part 1 of Article 9 of Federal Law No. 255.

This concerns:

1. leaves without pay;
2. in case of illness while on parental leave;
3. in case of illness during study leave.

It is also worth noting that a situation may arise regarding the payment of a minimum benefit calculated from the minimum wage. This concept is regulated by Part 6, Article 7, Article 8 of Federal Law No. 255.

It is noted here:

1. getting injured while under the influence of alcohol or drugs;
2. in case of violation of the corresponding regime;
3. if the experience is no more than six months.

What is not included in the insurance period for sick leave

The insurance period is subject to calculation in accordance with the period of employment.

Citizens who:

1. were injured during criminal activity;
2. when injured while under the influence of alcohol or drugs;
3. if a person does not adhere to the recommendations of medical staff;
4. in case of deliberate deterioration of health;
5. if the person is in custody.

The insurance period cannot be taken into account when:

1. labor activity not specified in the contract;
2. during business, if the person has evaded paying fees to the social fund;
3. during vacation at the applicant's expense.

How to calculate

The calculation takes place in accordance with work activity from the calculation of full months and a full annual period. It is worth remembering that every 30 days are converted into a full month, and 12 months into a year in accordance with paragraph 2 of the third section of the Calculation Rules.

If the periods of activity coincide, then only one is included at the applicant’s choice. This is regulated by paragraph 22 of the Rules for calculating the insurance period.

Example

The seller of Premier LLC is on sick leave during the period 03/11/17–03/16/17. The period was 16 days. The disease is common, which indicates that the calculation depends on the length of service. The total working time of an employee according to the work book is 7 years. He can receive compensation in the amount of 80% of average earnings. Accordingly, the calculation period is taken for 2015 and 2016 - 583789 and 545928, respectively.

The calculation looks like this:

1. the sum of all wages for the periods 583789 + 545928 = 1129717;
2. average daily amount 1,129,717/730= 1547.55;
3. average earnings according to length of service 1547.55*80%=1238;
4. amount for payment of benefits from the employer and social insurance 1238*3=3714 and 1238*13=16094;
5. the amount payable for sick leave is 3714+16094=19808 rubles.

The amount to be paid after tax is 17,233 rubles.

For pregnancy and childbirth

The insurance period for sick leave is the main indicator. It is also taken into account when paying sick leave for pregnancy and childbirth. The period of the certificate of incapacity for work is 140, but it can be extended.

Several points are taken into account here:

1. The certificate of incapacity for work is filled out by the accounting department, this includes the insurance period. Regardless of the duration of the indicator, payment for the slip occurs in the amount of 100% of earnings in accordance with Article 11 of Federal Law No. 255. Two reporting periods are used to calculate payments;
2. The accounting department should also make sure that the employee has not been on leave of the appropriate type during the previous 2 years. If she did not work during this period, then you can write a statement about using it to calculate benefits for the previous period when wages were previously paid. This is regulated by Part 1 of Article 14 of Federal Law No. 255;
3. if the employee does not have insurance experience for previous periods, then the calculation is based on the minimum wage.

Work injury

Work-related injuries can occur in any organization. Here you need to consider the following:

1. if a work-related injury occurs, an additional report is drawn up;
2. payment is made in the amount of 100% of average earnings, regardless of the employee’s length of service. This is regulated by paragraph 1 of Article 9 of Federal Law No. 125;
3. There are no financial restrictions on payments. This is regulated by paragraph 1 of Article 9, Art. 20.1 of a similar legal act;
4. if the employee was not previously employed, then the calculation takes place at 24 times the minimum wage;
5. if a person’s earnings are less than the previously specified indicator, then the benefit is calculated from the maximum value.

Long sick leave

It is not uncommon for a situation to arise when an employee does not go to work and constantly takes sick leave. The employer is not interested in such an employee and wonders how long a person can sit at home.

In accordance with the law, a person has the right to be on sick leave for 12 months. But such a period is granted only by decision of the commission of all doctors of the medical institution. More often, a certificate of incapacity for work is issued for a period of up to 15 days.

Upon dismissal

There are several situations - a citizen fell ill before dismissal or was already officially dismissed, but provided sick leave, opened after dismissal.

Dismissal in the first situation is possible if there is written consent to terminate the employment relationship. On the day of dismissal, sick leave is paid according to the general rule. The issuance of official documents is possible only after submitting a closed certificate of incapacity for work.

The accountant must make sure that the person is not employed anywhere at this moment. Payment is made only to the former employee, and not to his child.

Differences from work experience