The lion's share of changes in the law falls on the calculation of the average daily wage. And only two small ones - to determine the payment procedure (how to pay for the downtime period and how many days to pay at the expense of the organization). Therefore, accountants need to understand: the procedure for calculating the average has changed, and the rest (what percentage of the length of service to apply, how many days of care to pay, the maximum duration, etc.) remained unchanged.

Answer for everything!

The new law provides for the responsibility of both the policyholder and the insured person for the provision of false information that affected the amount of payment for an insured event. In particular, it is also said that the perpetrators compensate for the damage to the FSS.

To make it clear to everyone

In accordance with the adopted amendments, sick leave, which began before downtime, during downtime is paid in the amount of downtime payment (but not more than the usual amount of sick leave). If the sick leave began during downtime, then it must be paid from the first day after the end of the downtime.

Prior to these amendments, the issue of paying for sick leave attributable to downtime led to numerous disputes with the FSS when reimbursing such benefits. Because, on the one hand, according to paragraph 7 of Article 7 of the Federal Law of December 29, 2006 No. 255-FZ (as amended on July 24, 2009), temporary disability benefits for the downtime period are paid in the same amount that is saved during this time salary, but not higher than the amount of benefit that the insured person would receive under the general rules. And it was this rule that insurers were guided by when paying benefits. On the other hand, the FSS in its refusals referred to paragraph 1 of part 1 of article 8 of the Federal Law of December 29, 2006 No. 255-FZ (as amended on July 24, 2009), according to which temporary disability benefits are not assigned to the insured person for the period release of an employee from work with full or partial salary or without payment in accordance with the legislation of the Russian Federation. Fortunately for policyholders, numerous judicial practice (see, for example, the Decree of the Arbitration Court of the West Siberian District of October 23, 2009 in case No. A27-7678 / 2009) was on their side.

After the adoption of the amendments, this issue should not cause controversy at all.

From the employer will not lose?

The first and simplest thing that the FSS could do in order to minimize its costs was to increase the burden of paying sick leave on the organizations themselves. And he did it! Where an organization used to pay for 2 days with its own funds, it will pay for 3 days. So that the organizations would not be very outraged by this, the FSS conducted explanatory work on the topic: “Don’t worry, the amount of average earnings will become less, so the “new” 3 days are like the “old” 2 days.

We work in several organizations at once. How many sick days? Problem of choice

Until 2011, the employee had no problems choosing where to "declare" sick leave. How many places of work - so many we take certificates of incapacity for work, so much they pay (with the exception of childcare benefits). Since 2011, the situation has become somewhat more complicated. In some situations, an employee will be able to receive sick leave pay in several places at once, as before. And in some cases, the payment will go to one place of work (at the choice of the employee), but taking into account the income received from all places of work (see “Paying for ourselves and for that guy”).

12 months? No! 2 calendar years!

One of the cardinal innovations is the change in the billing period for which average earnings are calculated. If earlier 12 months preceding the month of the occurrence of the insured event were taken as such a period, now two calendar years preceding the year of the occurrence of the insured event will be used as the settlement period. That is, not only the length of the billing period has changed (24 months instead of 12), but also the reference point in relation to the time of the event (from December of the previous calendar year instead of the previous month).

Do not change the billing period! Well, hardly change

In the previous procedures for calculating average earnings, there was a rather complicated hierarchy of changing the billing period if the original billing period was zero (that is, the amounts accrued for the billing period or the number of days worked were equal to zero). Then, first, the month of the occurrence of the event was considered, then 12 months preceding the previous insured event, and so on. Now everything is much simpler: the previous two calendar years are taken - period! Exceptions are made only for those insured persons who during these two years (or one of them) were on maternity leave or parental leave. The year(s) in which maternity leave or parental leave was taken may (may) be replaced by the previous calendar year(s), provided that this will increase the average wage.

“Really” we take into account all the income from which contributions must be paid

In the past calculation rules, there were moments that caused bewilderment among the uninitiated. So, on the one hand, it was said "we take into account all the income that is included in the base for deducting insurance premiums to the FSS." On the other hand, the amounts of vacation pay, travel allowances and other payments “according to the average” were not included in the calculation of the average for sick leave (since the days for which these amounts were accrued were also excluded from the calculation). For experienced accountants, this moment did not cause difficulties, but beginners were usually at a loss. So now this situation is simplified as much as possible. From 2011, it will be necessary to take into account absolutely all incomes that form the basis for calculating insurance premiums without any exceptions!

We pay for ourselves and for that guy

One of the revolutionary changes: when calculating average earnings, earnings from other places of work can be taken into account. If somewhere before you your employee received “a lot” and this was included in the calculation of the average, then you will have to “pay” for this “a lot” (if we are talking about ordinary sick leave, where the first 3 days are at the expense of the employer). This moment will seem especially interesting to budgetary organizations.

More help

Upon dismissal and at any request of an employee, the employer is required to issue a certificate of the established form (Order of the Ministry of Health and Social Development No. 4 dated January 17, 2011 is being registered with the Ministry of Justice) with information on the employee's income for the current (at the time the certificate was generated) and for the previous two calendar years. The amount of income indicated in these certificates will be used in calculating the average earnings at the next job. Certificates confirming income can be brought within 3 years after the start of the sick leave, and the sick leave in this case must be recalculated.

But the men did not know!

Another important change is the emergence of a new source of information for calculating average earnings. In cases where the employee cannot provide a certificate confirming income (for example, the previous organization was liquidated), at the request of the employee, the employer can contact the FIU to obtain information about the employee's income from previous employers. In this case, there are a few things that are confusing.

Firstly, in the personalized reporting that is submitted to the FIU, there is no information about income, but only about contributions.

Secondly, the base for deduction of insurance premiums to the PFR and the base for deduction of insurance premiums to the FSS are still different. In particular, they differ by amounts under civil law contracts (we pay in the Pension Fund, but not in the FSS).

Therefore, it is not entirely clear how the FIU will submit the mentioned certificates for 2010 and earlier. At the time of writing, information appeared that the PFR would supplement personalized reporting with new forms SZV-6-3 and ADV-6-4, where there would be information about the employee's income. Accordingly, when applying to the FIU for information on income, information will be provided only if the corresponding data were submitted for the corresponding year. That is, employees of organizations that have already been liquidated will not receive any information from the FIU, since they are not there and will not be.

Less is possible, more is impossible

When calculating average earnings, the income taken into account for each calendar year cannot exceed the “limit size of the base for calculating insurance premiums” established for that year. This means that if 2010, 2009, 2008, ... are included in the calculation of average earnings, then for each such year only 415 thousand income can be taken into account. For 2011, this limit is higher - 463 thousand. But this will only be relevant for sick leave starting from 2012, when the calculation of the average will be made taking into account the income of 2011.

Something will be paid!

The new changes explicitly state that the average earnings involved in the calculation cannot be less than the minimum wage (federal!). In addition, it was added that if at the time of the insured event the insured worked part-time (part-time), then the minimum wage is proportionally reduced (if we work part-time, then not less than 0.5 minimum wage).

No exclusion periods

One of the main difficulties of the current calculation of average earnings for sick leave has disappeared: there is no need to determine which periods are taken into account when calculating the average, and which are not taken into account. In any situation, to determine the average daily earnings, the amount of income (for two calendar years) must be divided by 730. And no circumstances can change this number in the denominator. Always 730 calendar days!

Seven Fridays in a week

Literally immediately after the signing of Federal Law No. 343-FZ and after a wave of rallies of pregnant women swept across the country, at the direction of the President, the deputies began to make adjustments to the adopted changes. At the time of writing, the “amendments to amendments” have passed three readings in the State Duma and are to be considered by the Federation Council on February 16.

The main meaning of the amendments:

1. Insured persons who go on maternity leave or parental leave in 2011-2012 will be able to choose the way how they will calculate the amount of benefits by writing an application. Either “in the old way” (that is, according to the rules in force in 2010), or “in a new way” (according to the rules that came into force on 01/01/2011).
2. Starting in 2013, when calculating maternity benefits and child care benefits, from the number of days (730) divided into income for two years, periods of temporary disability, pregnancy and childbirth and other periods of pay or no pay are excluded earnings, when retained wages are not included in the base for insurance premiums.

We are not afraid of the gray wolf

Despite the large number and significance of changes, all of the above (including the choice of the method for calculating maternity benefits and childcare benefits) were implemented in the Kontur-Salary program already in mid-January 2011, so our users should not experience problems with the calculation of FSS benefits.

E.A. Shapoval, lawyer, Ph.D. n.

Filling out a new sick leave

Commentary on the new rules for issuing disability certificates

Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n (hereinafter - Order No. 347n); The procedure for issuing certificates of incapacity for work, approved. Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n (hereinafter referred to as the new Order)

From July 1 2011 clause 4 of Order No. 347n medical institutions write out sick leave on the forms of a new form s approved Order No. 347n. And now there is also a procedure for their issuance by doctors and filling in by employers And The procedure for issuing certificates of incapacity for work by medical organizations (annex to the Order of the Ministry of Health and Social Development of Russia dated August 01, 2007 No. 514) (hereinafter referred to as the old Order).

When developing a new form of sick leave, the FSS proceeded from the fact that in the future sick leave would undergo computer scanning. Therefore, a significant part of the information is now coded (for example, the reason for disability, marks of violation of the regime). Both physicians and employers must complete the sick leave with black ink capillary, gel, or fountain pens. You need to fill in the cells starting from the first, only in capital block letters, without going beyond the boundaries of the cell and without touching them. You can also use printing devices when filling out, but without a special program it is problematic to do this. O p. 56, p. 65 of the new Order. Spaces between words in lines are mandatory. In empty cells do not put dashes, they are simply not filled.

Attention

You can not fill out a sick leave with a ballpoint pen.

Let's see what else you need to pay attention to in the section filled out by the doctor so that there are no problems with reimbursement of benefits from the FSS, as well as how to properly fill out your part of the sick leave.

Checking the part filled out by the doctor

After the employee brings you a sick leave, it must be carefully checked, as before.

If an employee fell ill on July 1, 2011 or later, then you can pay him benefits only on a new type of sick leave clause 4 of Order No. 347n. If he presents you with an old-style sick leave, then demand that he reissue it to a new one.

Reader's opinion

“ Of course, it is better to print a new sick leave on a printer, but no one has installed programs for this. Doctors are afraid of them like fire. Now it takes from 20 to 40 minutes to fill out one sheet in the clinic. And the rules themselves are ambiguous. It looks like all this will be shaken down for several months.

N.G. Zharikova,
accountant, Orel.

If the sick leave certificate of the old sample was issued on June 30, 2011 and earlier, then the employee does not need to reissue it for a sick leave of a new sample. You can safely appoint and pay benefits to him e Information of the FSS of the Russian Federation from 07/01/2011.

True, an employee who fell ill in June can bring a new type of sick leave if:

• he will be given a duplicate of the damaged or lost sick leave issued in June;
• he was admitted to the hospital in June and was discharged in July e clause 19 of the new Order;
• in July, he will be given a certificate of incapacity for work, which will be a continuation of the sick leave, opened in June.

You can pay such sick leave without hesitation.

The sick leave section filled by the doctor should no longer have correctionsclause 56 of the new Order. On the old form, the doctor could make no more than two corrections. th item 58 of the old Order.

If an employee brings sick leave with corrections, then it cannot be paid. Refer the employee to the doctor for a new disability certificate.

You will find a letter from the FSS of the Russian Federation explaining how to correctly indicate the name of the employer on sick leave: section "Legislation" of the ConsultantPlus system (information bank "Version Prof")

When indicating the place of work, always write the abbreviated name of the organization, provided by the founding documents of the organization And. In the absence of an abbreviated name, generally accepted abbreviations can be used (for example, LLC, JSC, GUP, MUP, etc. annex to the Letter of the FSS of the Russian Federation dated July 15, 2011 No. 14-03-11 / 15-7481)p. 3 Letters of the FSS of the Russian Federation dated July 15, 2011 No. 14-03-11 / 15-7481. Quotation marks, periods, commas, dashes, a number sign in the name of the organization are not put, but spaces between words are required O Clause 1 Letters of the FSS of the Russian Federation dated July 15, 2011 No. 14-03-11 / 15-7481.

To indicate the name of the organization on the letterhead of the new sample, only 29 cells are allocated. But the abbreviated name of the employing organization may consist of more letters. In this case, it is impossible to go beyond the boundaries of the cells. The FSS, in its Letter, explained how to correctly fill in the line “Place of work-name of organization” in this case e p. 2 Letters of the FSS of the Russian Federation of July 15, 2011 No. 14-03-11 / 15-7481. In social insurance, we were advised other possible options.

From reputable sources

Head of the department of legal support of insurance in case of temporary disability and in connection with maternity of the Legal Department of the FSS of the Russian Federation

“ If the cell organization is not enough for the abbreviated name, you can enter it without indicating the legal form of the organization (JSC, LLC, etc.). If the name still does not fit, then you can indicate the correct abbreviated name, even not provided for by the statutory documents, and through the fraction indicate the registration number of the insured in the FSS of the Russian Federation.

Given that the registration number in the FSS is 10 characters, the correct abbreviated name of the organization should not be more than 18 characters.

Such an abbreviated name must be established by order of the head and notify your FSS department about it, as well as bring to the attention of the employee V p. 4 Letters of the FSS of the Russian Federation of July 15, 2011 No. 14-03-11 / 15-7481.

Example. Sample abbreviation of the name of the organization and its execution by order

/ condition / According to the founding documents:

• full name of the organization - "Open Joint Stock Company" Siberian Plant of Building Materials "";
• the abbreviated name of the organization is “JSC Siberian Plant of Building Materials”.

/ solution / To fill out the hospital, the organization decided to use the following abbreviated name:

With such a reduction, through a fraction in the sick leave, you can also indicate the registration number of the organization in the FSS.

An order to establish an abbreviated name for filling out sick leave can be issued as follows.

Open Joint Stock Company "Siberian Plant of Building Materials"

ORDER No. 33

Novosibirsk city

I ORDER:

1. Establish the following abbreviated name of the organization to fill out the sick leave: SIB Z-D BUILDING MATERIAL.
2. Notify the FSS department of this name to the chief accountant.
3. The head of the personnel department to bring this name to the attention of all employees of the organization.

If the employer is an entrepreneur, then in the line "Place of work-name of organization" indicate:

• the abbreviation "IP";
• his last name and initials with a space in one cell, dots next to the initials do not need to be put.

For example, an individual entrepreneur Sokolov Oleg Ivanovich will be written as follows:

Now the doctor always indicates whether the place of work is the main m clause 58 of the new Order.

WARNING WORKERS

When receiving sick leave, you need to carefully monitor that:

• the sick leave was filled out in large block letters with a black capillary, gel or ink pen;
• there were no corrections in it (otherwise you need to demand a new sheet);
• the abbreviated name of the organization was indicated exactly as it was approved by the head specifically for sick leave.

On the old form, such a mark was made only if the employee worked for several employers and the doctor simultaneously issued several sick leave X item 60 of the old Order.

If the sick leave is issued for presentation to the employer for whom the employee works as an external part-time job, the line “Part-time number” should be marked “v” and the number of the certificate of incapacity for work issued for presentation at the main place of work should be indicated s clause 58 of the new Order.

As explained to us in the Social Insurance Fund of the Russian Federation, the doctor, as before, will issue a sick leave for part-time work if the employee asks him to do so.

From reputable sources

“As before, the doctor is obliged to issue two certificates of incapacity for work if, on the day of the insured event, the employee worked for two employers.”

FSS RF

Fill out your part of the sick leave

After you have made sure that the doctor filled out his part of the disability certificate correctly, you can start filling out yours.

In this section of the sick leave, as before, you can make corrections I clause 65 of the new Order. But for this you can not use corrective means. How to make corrections so that the inspectors from the FSS have no complaints, we were told in the FSS of the Russian Federation.

From reputable sources

“ If the employer made a mistake when filling out his part of the disability certificate, then to correct it, the erroneous entry must be carefully crossed out. And make the correct entry instead of the erroneous one on the back of the disability certificate form. To do this, you need to write the name of the line, write the correct data next to it and confirm it with the “verify corrected” entry, the signatures of the head and chief accountant and the seal of the organization.

FSS RF

You do the calculation of benefits on a separate sheet, which you attach to the disability certificate And clause 67 of the new Order. The old sick leave form contained almost all the information necessary for the calculation. The new one is not enough. Here is what we were told in the FSS of the Russian Federation.

From reputable sources

“The calculation of benefits for temporary disability, for pregnancy and childbirth on a separate sheet can be drawn up in any form. It must be signed by the head and chief accountant and certified by the seal of the organization.

FSS RF

You can make a calculation like this.

Spektr Limited Liability Company

Moscow

Calculation of temporary disability benefits
(attachment to the sheet of temporary disability No. 001234567891 of 07/05/2011,
issued to Smirnova Olga Ivanovna)

Billing period: 2009 and 2010
The amount of benefit depending on the length of service of the employee: 100%.
1. Earnings of an employee for the billing period.

Total average earnings for 2009-2010 for calculating benefits - 795,700 rubles.

2. Average daily earnings of an employee for 2009-2010:
(387,200 rubles + 408,500 rubles) / 730 = 1090 rubles

3. Calculation of the benefit amount.

We asked the FSS of the Russian Federation what amounts to indicate in the lines “Average earnings for calculating benefits” and “Average daily earnings” of a new sick leave if the total amount of payments to the employee does not exceed the minimum wage for each month of the billing period. They also asked how much benefit now needs to be indicated in the “TOTAL accrued” line of the sick leave - with or without personal income tax.

From reputable sources

“If the insured person for the billing period did not have earnings or his earnings in the calculation for the full calendar month of this period are lower than the minimum wage on the day of the insured event I Part 1.1 of Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”, the amount of actual payments to the employee and the average daily earnings calculated based on this amount are indicated.
In the line "TOTAL accrued" you need to indicate the amount of temporary disability benefits, taking into account personal income tax.

FSS RF

That is, in our example, this is the entire amount of the allowance of 10,900 rubles.

The part of the sick leave filled in by the organization must now be signed not only by the chief accountant, but also by the head. It also needs to be stamped. b clause 66 of the new Order.

Sometimes the authority related to the hiring and dismissal of employees, as well as all other personnel matters, is assigned to one of the company's managers (for example, the director of personnel, deputy personnel). In addition, such powers may be assigned to the head of the branch of the organization. Whether these persons can sign sick leave for the head, we were explained to the FSS.

From reputable sources

“ In the lines “Surname and initials of the head” and “Surname and initials of Ch. accountant” only their surnames and initials should be indicated, since the head of the organization and the chief accountant are responsible for the correct expenditure of compulsory social insurance funds. If this is a sick leave, submitted by an employee of a branch of the organization located in the same or in another locality, then this line should indicate the names of the director and accountant of the branch A Art. 55 of the Civil Code of the Russian Federation;” .

FSS RF

At the same time, the manager, by his order, can grant the right to sign on the sick leave certificate to one of his deputies. V p. 9 Letters of the FSS of the Russian Federation of July 15, 2011 No. 14-03-11 / 15-7481.

The line “Start date of work” must be filled in in the only case - if the employment contract with the sick person has been canceled clause 66 of the new Order. Recall that the employer can cancel the employment contract if the employee did not start work on time or on the next business day after signing the contract A Art. 61 Labor Code of the Russian Federation. The canceled employment contract is considered not concluded, and the employer and employee do not have any rights and obligations in relation to each other. But if a person did not start work due to illness or injury, then on the basis of a disability certificate, he needs to pay temporary disability benefits from the day he was supposed to start work until the day the employment contract was canceled, but not more than 75 calendar days. bottom th Part 2 Art. 5, part 4, art. 6 Law No. 255-FZ.

Attention

For the decoding of all codes, see the reverse side of the disability certificate.

If, in a similar situation, the employer agrees to wait until the employee returns to work after recovery and does not cancel the employment contract with him, then this column does not need to be filled out.

We bring to your attention a sample of a new hospital. The red numbers indicate the lines, to which further explanations are given for filling.

1) Hospital number.

2) The imprint of the seal of the medical organization should not fall on the cells.

3) The doctor indicates the cause of disability in coded form. Remember that the duration of the payment and the amount of benefits depend on the cause of the disability.

4) The doctor makes a note about registration in the early stages of pregnancy. However, for the time being, in order to pay benefits in connection with registration in the early stages of pregnancy, it is necessary to require a certificate from a woman about this. m pp. 22, 24 of the procedure and conditions for the appointment and payment of state benefits to citizens with children, approved. Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

5) In coded form, the doctor indicates the type of regimen violation. Depending on the cause of the violation, the manager decides to reduce the amount of the benefit. I Art. 8 of Law No. 255-FZ. If there were no violations of the regime, the specified cells will not be filled.

6) Specify the name of the organization. It is better to indicate it exactly as it is indicated by the doctor. According to the FSS, it can also be confirmed by ID H p. 8 Letters of the FSS of the Russian Federation of July 15, 2011 No. 14-03-11 / 15-7481. But this does not make sense if you indicate the registration number of your organization in the FSS of the Russian Federation.

7) Make a note about whether this is the main place of work or part-time work.

8) Enter the registration number of your organization in the FSS of the Russian Federation.

9) Enter the five-digit code of your FSS department.

10) Specify the TIN of the employee, if available, if the sick leave was issued for the payment of temporary disability benefits. Do not fill in if the employee does not have a TIN, as well as if the sick leave was issued in connection with pregnancy and childbirth (disability reason code - 05).

11) Specify the number of the employee's pension certificate.

12) Specify one or more codes (from 43 to 51) of the condition that affects the calculation of benefits. If there are no such conditions, then do not fill in the cells.

13) Fill in if the temporary disability of the employee occurred as a result of an accident at work (the code for the reason for disability is 04).

14) Specify the duration of military and equivalent services s Art. 1 of the Law of the Russian Federation dated February 12, 1993 No. 4468-1 “On pension provision for persons who have completed military service ...” if it falls after January 1, 2007. No other periods (eg, leave of absence, parental leave, etc.) need be entered here.

15) Specify the total amount of payments from which insurance premiums were accrued for the billing period, but not more than the maximum amount of payments for which contributions were accrued. If the employee had no earnings for the billing period or if the average earnings for the month of this period are lower than the minimum wage on the day of the insured event I Part 1.1 of Art. 14 Law No. 255-FZ, in this line indicate the amount of actual payments to the employee.

16) Specify the average daily earnings of the employee, obtained by dividing the amount from the line "Average earnings for calculating benefits" by 730.

17) Specify the amount of temporary disability benefits, taking into account personal income tax.

18) Specify the surname and initials of the head of the organization (his deputy or the head of a separate subdivision) with a space in one cell. There is no need to put dots next to the initials.

19) Specify the surname and initials of the chief accountant with a space in one cell. There is no need to put dots next to the initials.

20) Put the seal of the organization, which indicates its full or abbreviated name e p. 6 Letters of the FSS of the Russian Federation of July 15, 2011 No. 14-03-11 / 15-7481, so that it does not fall on the cells.

Only accountants managed to adapt to the new procedure for calculating social insurance benefits, as a new sick leave and a new procedure for filling it out arrived in time. Although it is not particularly difficult, it requires care and accuracy. But if you made a mistake in something in your part, you are not entitled to refuse to reimburse the FSS benefits, because you can make corrections to the sick leave and present the amount of the benefit for reimbursement again.

What are the changes in the calculation of sick leave in 2011? Calculation examples

The calculation of benefits for temporary disability and in connection with motherhood is regulated by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" (as amended by the Federal Laws of February 9, 2009 N 13-FZ , dated 24.07.2009 N 213-FZ, dated 28.09.2010 N 243-FZ, dated 08.12.2010 N 343-FZ).

The average earnings are calculated for the two calendar years preceding the year of disability, while the denominator of the calculation is now not hours worked, but a fixed amount - 730 days (Article 14, Clause 1 255-FZ).

Sick leave due to one's own disability is now paid for the first three days at the expense of the employer instead of 2, as it was before (Article 3, clause 2, clause 1 255-FZ).

Average earnings are calculated for the entire calendar year and in case of changes in information on accruals of the previous 2 years, all benefits are recalculated taking into account the identified changes. (Article 14, paragraph 1 of 255-FZ)

Comparison of benefits 2010 and 2011

2010	2011
Source of payment of benefits for own disability
The benefit for the first 2 days of temporary disability is paid at the expense of the insured, and for the rest of the period, starting from the 3rd day of temporary disability, at the expense of the FSS of the Russian Federation	The benefit for the first 3 days of temporary disability is paid at the expense of the insured, and for the rest of the period, starting from the 4th day of temporary disability, at the expense of the FSS of the Russian Federation (Article 3, clause 2, clause 1 255-FZ)
Place of benefit payment
Benefits are paid in all places of work	Temporary disability and maternity allowance is paid at one place of work, taking into account earnings from other employers, or at all places of work Child care allowance is paid at one place of work
Charges taken into account
The calculation includes all types of payments and other remuneration in favor of the employee, which are included in the base for calculating insurance premiums to the FSS of the Russian Federation, with the exception of charges calculated based on average earnings for the last 12 months preceding the month of disability.	The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, on which insurance premiums are accrued to the FSS for the two calendar years preceding the year of the insured event, including for the time of work with other insurers (Art. 14 p. 1-2 255-FZ).
Calculation of average earnings
The average daily earnings for the calculation of benefits for temporary disability is determined by dividing the amount of accrued earnings for the period by the number of calendar days falling on the period for which wages are taken into account.	The average daily earnings for calculating benefits are determined by dividing the amount of accruals for 2 years, taking into account the limit of 415,000 for each year, by 730 (Article 14, Clause 3,255-FZ).
Calculation from the minimum wage
The average daily wage is determined based on the minimum wage for each month and multiplied by the number of days of illness in each of the months. The obtained values ​​are summarized.	If the insured person at the time of the occurrence of the insured event works part-time (part-time work week, part-time work day), the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time. The average daily wage is defined as the minimum wage*24/730

Source of payment of temporary disability benefits

The benefit for the first three days of temporary disability is paid at the expense of the insured, and for the rest of the period, starting from the 4th day of temporary disability, at the expense of the FSS of the Russian Federation (Article 3, clause 2, clause 1 255-FZ)

Recall that until 2011, the employer paid for the first two days of temporary disability.

The benefit is paid at the expense of the FSS from the first day in the following cases:

1. the need to care for a sick family member;
2. quarantine of the insured person, as well as the quarantine of a child under the age of 7 attending a preschool educational institution, or another family member recognized as legally incompetent;
3. implementation of prosthetics for medical reasons in a stationary specialized institution;
4. follow-up treatment in accordance with the established procedure in sanatorium-resort institutions located on the territory of the Russian Federation, immediately after inpatient treatment.

The impact of insurance experience on the amount of sick leave
Insurance experience is the total length of time for paying insurance premiums and (or) taxes.

Depending on the duration of the insurance period, the allowance is paid:

insurance experience of 8 years or more - 100%;

insurance experience from 5 to 8 years - 80%;

insurance experience from six months to 5 years - 60%;

less than six months of insurance experience - benefits paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which district wage coefficients are applied in accordance with the established procedure, in an amount not exceeding the minimum wage, taking into account these coefficients.

Calculation and payment of sick leave by the employer

The allowance for temporary disability and in connection with maternity (decree) is paid to employees working under employment contracts, as well as laid-off employees, in the event of disability within 30 calendar days after the termination of the employment contract (in this case, the benefit, regardless of the length of service, is paid in in the amount of 60%) (Art. 5, Clause 2, 255-FZ). Previously (until 2011), maternity benefits were not paid to laid-off workers.

A temporary disability benefit is assigned if the application was followed no later than six months from the date of restoration of working capacity (Article 12, Clause 1 255-FZ).

IMPORTANT!

If an employee works at one place of work, the calculation of benefits is based on this place, taking into account taxable payments for the previous 2 years at all places of work, with the condition that the amount of accruals cannot exceed a maximum of 415 thousand per year.

If an employee at the time of the insured event works in several places and in the previous two calendar years (2009-2010) worked in the same place, benefits for temporary disability, pregnancy and childbirth are paid at all places of work. The monthly allowance for child care is paid at one place of work at the choice of the employee, and is calculated based on the average earnings of the insurer paying the allowance (Article 13, clause 2 255-FZ)

If an employee at the time of the insured event works for several insurers, and in the previous two calendar years he worked for other insurers, all benefits are assigned and paid to him by the insured at one of the last places of work at the choice of the insured person (Article 13, clause 2.1 of the 255-FZ ).

If an employee at the time of the insured event works for several insurers, and in the previous two calendar years he worked for both these and other insurers, temporary disability benefits, pregnancy and childbirth benefits can be paid as at one place of work, based on the average earnings for all policyholders, as well as for all current policyholders, based on the average earnings at the current place (Article 12, clause 2.2 of 255-FZ).

Example :

1. An employee has been working at LLC Romashka at his main place of work and at LLC Lukovka part-time since January 2009. Accordingly, the sick leave will be calculated for him separately at Romashka LLC and separately at Lukovka LLC
2. The employee has been working at Romashka LLC at the main place of work and at Lukovka LLC as a part-time employee since January 2011. Accordingly, the sick leave will be calculated for him at Romashka LLC OR at Lukovka LLC at his choice, based on certificates provided from previous places of work
3. The employee has been working at Romashka LLC at his main place of work since 2009 and at Lukovka LLC since 2011, in addition, in 2009 he also worked in other organizations. The sick leave will be calculated for him at Romashka LLC OR at Lukovka LLC » at his choice based on certificates provided from previous jobs.
4. The employee has been working in Romashka LLC at the main place of work and in Lukovka LLC in combination since 2009, in addition, in 2009 he worked in other organizations. Sick leave can be in both Romashka LLC and Lukovka LLC, but based on the average earnings in these organizations, OR sick leave can be calculated in one place, based on the average earnings for all organizations where the employee received income.

Average earnings for benefit calculation

Benefits for temporary disability, pregnancy and childbirth, monthly childcare allowance are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, maternity leave, parental leave, including including for the time of work with other insurers (Article 14, Clause 1 255-FZ).

The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums are accrued to the FSS (Article 14, clause 2 255-FZ).

The average daily earnings for calculating benefits are determined by dividing the amount of accrued earnings by 730 (Article 14, Clause 3, 255-FZ).

The allowance for temporary disability, for pregnancy and childbirth and for child care cannot be less than the minimum wage for a calendar month (Article 14, Clause 1.1 of 255-FZ).
The maximum amount of temporary disability benefits
Average earnings are taken into account in an amount not exceeding the maximum base for calculating insurance premiums in the FSS (Article 14, Clause 3.1 of 255-FZ). Recall that the maximum amount of contributions in 2010 was 415 thousand rubles, for 2009 the same limiter applies (Article 2, Clause 2 of the bill No. 433100-5)

If sick leave or maternity allowance is paid to an employee by several insurers, the average earnings, on the basis of which the said benefits are calculated, are taken into account for each calendar year in an amount not exceeding the specified limit, when calculating these benefits by each of these insurers (Art. 14 p. 3.1 255-FZ).

Algorithm for calculating benefits based on average earnings:

1. For each year (2009 and 2010) we calculate the amount of accruals subject to contributions to the FSS.
2. Separately, each of the amounts is compared with 415,000, and we take into account amounts not exceeding 415,000.
3. We summarize the data obtained and divide by 730 and multiply by a coefficient depending on the length of service.
4. The amount payable is determined by multiplying the average daily earnings by the number of calendar days of disability.
5. Compare with the amount of benefits calculated on the basis of the minimum wage and take the maximum.

Algorithm for calculating benefits based on the minimum wage:

If the insured person had no earnings in the billing 2-year period, and also if the average earnings calculated for these periods, calculated for the full calendar month, are lower than the minimum wage established by federal law on the day of the insurance case, the average earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth, and the monthly allowance for child care are calculated, are taken equal to the minimum wage established by federal law on the day of the insured event.

If the insured person at the time of the occurrence of the insured event works part-time (part-time work week, part-time work day), the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time.

If the insured person has an insurance period of less than 6 months or if there are one or more grounds for reducing temporary disability benefits, the benefit is paid to the insured person in an amount not exceeding the minimum wage established by federal law for a full calendar month, and in regions and localities, in which, in accordance with the established procedure, regional coefficients are applied to wages - in an amount not exceeding the minimum wage, taking into account these coefficients.

1. The average daily wage is determined from the minimum wage.
For this, the minimum wage * 24/730. We are currently getting the amount: 4330*24/730=142.36.
2. We apply the RC, if necessary, or the coefficient, if the work is on a part-time basis.
3. Determine the amount to be issued by multiplying the number of calendar days of illness by the Average daily earnings.

Rolling sick leave payment

For insured events that occurred before 2011, sick leave, maternity benefits, monthly childcare allowance are calculated according to the new standards for the period from January 01, 2011, if the amount of the corresponding allowance, calculated in accordance with the changes in 2011, exceeds the amount of the corresponding allowance calculated according to the norms of 2010.

Recall that until 2011, the first 2 days of temporary disability were paid at the expense of the employer. In connection with the changes that have come into force, this period has been increased to 3 days. Starting from the 4th day, payment is made at the expense of the FSS.

The benefit is paid at the expense of the FSS from the first day in the following cases:

1. the need to care for a sick family member;
2. quarantine of the insured person, as well as the quarantine of a child under the age of 7 attending a preschool educational institution, or another family member recognized as legally incompetent;
3. implementation of prosthetics for medical reasons in a stationary specialized institution;
4. follow-up treatment in accordance with the established procedure in sanatorium-resort institutions located on the territory of the Russian Federation, immediately after inpatient treatment.

The impact of insurance experience on the amount of sick leave

Insurance experience - the total length of time for paying insurance premiums and (or) taxes.

Depending on the duration of the insurance period, the allowance is paid:

• insurance experience of 8 years or more - 100%;
• insurance experience from 5 to 8 years - 80%;
• insurance experience from six months to 5 years - 60%;
• less than six months of insurance experience - benefits paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which district wage coefficients are applied in accordance with the established procedure, in an amount not exceeding the minimum wage, taking into account these coefficients.

Calculation and payment of sick leave by the employer

The allowance for temporary disability and in connection with maternity (decree) is paid to employees working under employment contracts, as well as laid-off employees, in the event of disability within 30 calendar days after the termination of the employment contract (in this case, the benefit, regardless of the length of service, is paid in in the amount of 60%) (Art. 5, Clause 2, 255-FZ). Previously (until 2011), maternity benefits were not paid to laid-off workers.

A temporary disability benefit is assigned if the application was followed no later than six months from the date of restoration of working capacity (Article 12, Clause 1 255-FZ).

IMPORTANT!
If an employee works at one place of work, the calculation of benefits goes to this place, taking into account the taxable payments for the previous 2 years at all places of work, with the condition that the amount of accruals cannot exceed the maximum - 415,000 per year.

If an employee at the time of the insured event works in several places and in the previous two calendar years (2009-2010) worked in the same place, benefits for temporary disability, pregnancy and childbirth are paid at all places of work. The monthly allowance for child care is paid at one place of work at the choice of the employee, and is calculated based on the average earnings of the insurer paying the allowance (Article 13, clause 2 255-FZ)

If an employee at the time of the insured event works for several insurers, and in the previous two calendar years he worked for other insurers, all benefits are assigned and paid to him by the insured at one of the last places of work at the choice of the insured person (Article 13, clause 2.1 of the 255-FZ ).

If an employee at the time of the insured event works for several insurers, and in the previous two calendar years he worked for both these and other insurers, temporary disability benefits, pregnancy and childbirth benefits can be paid as at one place of work, based on the average earnings for all policyholders, as well as for all current policyholders, based on the average earnings at the current place (Article 12, clause 2.2 of 255-FZ).

Example:

1. The employee has been working at Romashka LLC at the main place of work and at Vasilek LLC as a part-time employee since January 2009. Accordingly, the sick leave will be calculated for him separately at Romashka LLC and separately at Vasilek LLC
2. The employee has been working at LLC Romashka at the main place of work and at LLC Vasilek part-time since January 2011. Accordingly, the sick leave will be calculated for him at Romashka LLC OR at LLC "Vasilek" at his choice based on certificates provided from previous places of work
3. The employee has been working at Romashka LLC at his main place of work since 2009 and at Vasilek LLC since 2011, in addition, in 2009 he worked in other organizations. The sick leave will be calculated for him at Romashka LLC OR at LLC "Vasilek" at his choice, based on certificates provided from previous places of work.
4. The employee has been working at LLC Romashka at his main place of work and at LLC Vasilek part-time since 2009, in addition, in 2009 he worked in other organizations. The sick leave can be in Romashka LLC and Vasilek LLC, but based on the average earnings in these organizations, OR sick leave can be calculated in one place, based on the average earnings for all organizations where the employee received income.

Average earnings for benefit calculation

Benefits for temporary disability, pregnancy and childbirth, monthly childcare allowance are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, maternity leave, parental leave, including including for the time of work with other insurers (Article 14, Clause 1 255-FZ).

The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums are accrued to the FSS (Article 14, clause 2 255-FZ).

The average daily earnings for calculating benefits are determined by dividing the amount of accrued earnings by 730 (Article 14, Clause 3, 255-FZ).

The allowance for temporary disability, for pregnancy and childbirth and for child care cannot be less than the minimum wage for a calendar month (Article 14, Clause 1.1 of 255-FZ).

The maximum amount of temporary disability benefits

Average earnings are taken into account in an amount not exceeding the maximum base for calculating insurance premiums in the FSS (Article 14, Clause 3.1 of 255-FZ). Recall that the maximum amount of contributions in 2010 was 415,000 rubles, for 2009 the same limiter applies (Article 2, Clause 2 of Bill No. 433100-5) - see “Amount of benefits for temporary disability and benefits for pregnancy and childbirth 2002 - 2011"

If sick leave or maternity allowance is paid to an employee by several insurers, the average earnings on the basis of which these benefits are calculated are taken into account for each calendar year in an amount not exceeding the specified limit when calculating these benefits by each of these insurers (Art. 14 p. 3.1 255-FZ).

Algorithm for calculating benefits based on average earnings:

1. For each year (2009 and 2010) we calculate the amount of accruals subject to contributions to the FSS.
2. Separately, each of the amounts is compared with 415,000, and we take into account amounts not exceeding 415,000.
3. We summarize the data obtained and divide by 730 and multiply by a coefficient depending on the length of service.
4. The amount payable is determined by multiplying the average daily earnings by the number of calendar days of disability.
5. We compare with the amount of benefits calculated on the basis of the minimum wage and take the maximum.

Algorithm for calculating benefits based on the minimum wage

If the insured person had no earnings in the billing 2-year period, and also if the average earnings calculated for these periods, calculated for the full calendar month, are lower than the minimum wage established by federal law on the day of the insurance case, the average earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth, and the monthly allowance for child care are calculated, are taken equal to the minimum wage established by federal law on the day of the insured event.

If the insured person at the time of the occurrence of the insured event works part-time (part-time work week, part-time work day), the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time.

If the insured person has an insurance period of less than 6 months or if there are one or more grounds for reducing temporary disability benefits, the benefit is paid to the insured person in an amount not exceeding the minimum wage established by federal law for a full calendar month, and in regions and localities, in which, in accordance with the established procedure, regional coefficients are applied to wages - in an amount not exceeding the minimum wage, taking into account these coefficients.

1. The average daily wage is determined from the minimum wage. For this, the minimum wage * 24/730. We are currently getting the amount: 4330*24/730=142.36.
2. We apply the RC, if necessary, or the coefficient, if the work is on a part-time basis.
3. We determine the amount to be issued by multiplying the number of calendar days of illness by the average daily earnings.

Rolling sick leave payment

For insured events that occurred before 2011, sick leave, maternity benefits, monthly childcare allowance are calculated according to the new standards for the period from January 01, 2011, if the amount of the corresponding allowance, calculated in accordance with the changes in 2011, exceeds the amount of the corresponding allowance calculated according to the norms of 2010.

This article was prepared using the materials of A.A. Chigrina company "Bukhsoft.ru"

This year, the sick leave allowance is paid for the first three days at the expense of the enterprise, and from the 4th day, payment is made at the expense of the FSS of the Russian Federation. Sick leave is paid at all places of work of the employee, or at one place of work, taking into account payment from all other places. From the first day of the sick leave, payment is made at the expense of the FSS in case of caring for a sick child, another family member, in case of quarantine, the need for aftercare in a sanatorium after inpatient treatment, with prosthetics for medical reasons in a hospital.

The calculation period for accrual on sick leave is taken for the previous two calendar years.

It is important for an accountant to know how to correctly calculate the sick leave, which must be taken as a basis when calculating the average daily earnings. To do this, consider all the amounts of accruals of the employee over the past two years, before the onset of the insured event, from which insurance deductions were made to the FSS for all insurers. Therefore, when changing jobs, the accounting department has the right to require a certificate from your previous place of work. The sum of all accruals is divided by 730 days and the average daily earnings are obtained, which is multiplied by the coefficient, and then by the number of calendar days on the sick leave. But there is a limit on the amount per year, so that it does not exceed 415,000 rubles.

The accountant needs to know how to calculate sick leave, depending on the length of insurance payments. In this case, the conversion rate depends on the length of service. If insurance payments were made for 8 years or more, then the benefit is paid - 100%. In the case when the experience of insurance payments is from 5 to 8 years - 80%. If the insurance period is from 6 months to 5 years, then only 60% is paid. If you have less than six months, then the minimum wage for the full calendar month is calculated.

C is paid to dismissed employees within 30 days from the date of termination of the employment contract, regardless of the length of service in the amount of 60%.

It should be remembered that it is necessary not only to know how to calculate sick leave, but also that it is possible to assign a sick leave payment only within six months from the date of restoration of working capacity.

And how to calculate the sick leave if the employee had no earnings for the last two years, was on parental leave, or his average earnings turned out to be lower. In these cases, it is necessary to take into account the minimum wage on the day of disability, established by federal law. In the case when an employee works part-time or part-time, the average earnings are calculated in proportion to the hours worked.

The average daily wage in such cases is calculated as follows. Minimum wage (4330 rubles) * 24 months: 730 days = 142.36 rubles. Then 142.36 rubles are multiplied by the number of calendar days on the sick leave. If necessary, apply the district coefficient or the coefficient of part-time work.

How to calculate sick leave for Inpatient treatment of a child, the calculation is made depending on the length of service. And with outpatient treatment for the first 10 days I pay depending on the work guard, and from the 11th day they take only 50% of the average earnings.

In 2011, if the disease occurred during the idle period of the enterprise, the sick leave is not paid. If the incapacity for work occurred before the downtime period and continued, then the payment is made on a general basis in the case of maintaining wages.

Knowledge of how to calculate sick leave will be useful to every person. It is important to remember the deadlines for calculating disability benefits in order to avoid misunderstandings and disputes with the accounting department of the enterprise. Timely bring certificates from the previous place of work if necessary. Indeed, in its absence, the accountant has the right to carry out calculations based on the minimum wage, which will significantly reduce the amount of payment.