Calculate sick leave. How sick leave is calculated: instructions. Calculation of benefits from the minimum wage

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

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

Before talking about how sick leave is paid and about the new nuances associated with changing the minimum and maximum temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2019.

You can only pay sick leave to an employee

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

At the same time, it is important that the sick leave is filled out correctly initially. Firstly, it must be written out on a valid form - the form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. And secondly, the data on the disability certificate must be. If you pay benefits on an incorrectly issued ballot, the FSS of Russia may not compensate for such expenses.

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

How to calculate sickness benefit in 2019, calculation example

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

How to calculate temporary disability benefits in 2018

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

The settlement period is 2016-2017. During this time, the employee was ill for a total of 17 days. However, you always need to divide his earnings by 730.

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

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

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

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

From this amount:

• The company pays 6053.43 rubles. (2017.81 ₽ × 100% × 3 days).
• The FSS reimburses 16,142.48 rubles. (22 195.91 ₽ - 6053.43 ₽).

If you make a mistake in calculating benefits, there will be arrears or overpayments on mandatory social insurance contributions and taxes - and this is unnecessary trouble.

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

If for some reason the employee could not immediately submit a sick leave certificate (for example, lost it), he has the right to apply for benefits within six months from the date of restoration of working capacity, the establishment of disability, the end of the period of care for a sick family member, quarantine, prosthetics, aftercare. This term FSS of Russia may extend if the employee missed him for a good reason (parts 1, 3 of the Law of December 29, 2006 No. 255-FZ).

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

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

Terms of recalculation of the hospital disability benefit (benefits for BiD and child care)

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

What documents are needed for recalculation

• Accounting information. Based on the order to reinstate the employee, the accountant must draw up an accounting statement on the recalculation of the amount of benefits.
  

  Note : DOWNLOAD snippet of accounting statement(.docx 15Kb)

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

Deadline for payment of disability benefits after presenting sick leave at work

For the unreliability of information is the responsibility, see Law 255-FZ.
According to the same law, the insured (i.e. organization or individual entrepreneur) appoints temporary disability benefits for 10 calendar days from the date of application of the insured person (employee) for its receipt with the necessary documents. Payment of benefits is carried out by the insured on the next day after the assignment of benefits, set for the payment of wages.

When hospital benefits are NOT paid

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

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

Hospital benefits are also not paid for the period when the employee:

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

Who gets disability benefits

The following persons are entitled to sick leave (temporary disability allowance):

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

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

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

An employee becomes eligible for sick leave benefits from the day they are due to begin their duties. Therefore, even if he works on probation, he is also entitled to benefits. Such rules are established by part 5 of article 2 of the Law of December 29, 2006 No. 255-FZ.

Rules for Calculating Hospital Benefits for Temporary Disability

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

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

For other cases of temporary disability (care for a sick family member, quarantine, prosthetics, aftercare in a sanatorium), the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2 . Sick leave, Temporary disability benefit is paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not assigned for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in clause 1 of the Federal Law of December 29, 2006 No. 255 -FZ).

Total Paid Period of Hospital Disability Benefit

As a rule, sick leave is required charge and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until the moment of disability (part 1 of the Law of December 29, 2006 No. 255-FZ).

In case of labor injuries and occupational diseases, accrue sick leave for the period from the first day of disability until the employee recovers or the disability group is reviewed (clause 1, article 15 of the Law of July 24, 1998 No. 125-FZ, part 1 of article 6 of the Law of December 29, 2006 No. 255-FZ).

Restrictions on the period of sick pay

3 . Sick leave, Temporary disability allowance is paid depending on the insurance period of the employee, this is called the length of service for calculating sick leave ( see diagram for hint) .

Experience for calculating sick leave. Table for determining the amount of hospital benefits depending on the length of service and the reason for the employee's disability

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

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

4 . To calculate the average salary of an employee you need to take all payments for which insurance premiums were accrued in the two previous calendar years.

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

Include in earnings all payments for the billing period from which contributions were paid to the FSS of Russia (part 2 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the provision approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375) .

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

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

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

5 . Hospital allowance is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of the onset of temporary disability, including during work (service, other activities) with another insurant (other insurers).

If the employee was on maternity or parental leave during this period, one or two years may be replaced. How - see diagram for hint.

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

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

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

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

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

When can I replace the billing period when calculating (recalculating) the hospital benefit
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It is possible that in the billing period or in one of the years of the billing period the employee was on maternity leave or on parental leave. In such a case, the employee may replace those years from the billing period with other prior calendar years (or year) if this results in an increase in the benefit amount. To do this, the employee must submit to the employer.

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

And if the employee was first on maternity leave, and then on parental leave for up to three years between 2013 and 2016? Then, to calculate the allowance, you can take 2012 and 2011. It is not necessary to recalculate benefits that were assigned and paid before the release of the letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1 / OOG-1105. Such clarifications are in the letters of the FSS of Russia dated November 11, 2015 No. 02-09-14 / 15-19989 and No. 02-09-14 / 15-19937, dated November 9, 2015 No. 02-09-14 / 15-18677.

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

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

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

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

An example of the recalculation of a hospital benefit previously calculated based on the minimum wage. The employee was on maternity leave and parental leave during the billing period. An application to replace two years of the billing period with the previous years is submitted after the sickness benefit has been accrued and paid

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

In July 2019, Ivanova was ill for five calendar days. The settlement period for calculating the hospital benefit is 2017-2018. Ivanova's actual earnings:

• for 2017 - 0 rubles;
• 2018 - 67,000 rubles.

In July 2019, Ivanova brought a sick leave. She did not immediately apply for a replacement billing period. Since the average monthly salary of an employee in the billing period turned out to be lower than the minimum wage, the accountant calculated the average daily earnings based on the minimum wage as of the date the sick leave was opened. Ivanova's average daily earnings: 11,280 rubles. × 24 months : 730 days = 370.85 rubles.

Ivanova has more than eight years of insurance experience, so she is entitled to an allowance in the amount of 100 percent of her average earnings. The total amount of the hospital allowance was: 370.85 rubles. × 100% × 5 days = 1854.25 rubles.

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

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

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

The amount of the allowance was: 739.73 rubles / day. × 100% × 5 days = 3698.65 rubles.

This amount is more than the amount of the benefit calculated on the basis of the minimum wage. On the day the salary was paid on October 5, 2019, the accountant paid Ivanova the missing amount of the allowance in the amount of 2138.80 rubles. (3698.65 rubles - 1559.85 rubles).

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

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

when calculating sick leave for payment of temporary disability benefits, two starting points should always be present:

• the billing period will always be 2 full calendar years.
• earnings in the billing period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.

Billing period for any sick leave- it is always two full years, or 730 days in accordance with part 3 of the Federal Law of December 29, 2006 No. 255-FZ. No days are excluded. It does not matter which years fall into the calculation period.

7 Hospital benefit amount.

Is sick pay taxable?

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

It remains to perform three simple mathematical steps to calculate the amount of the benefit, the amount of personal income tax and the amount payable. Do not charge insurance! In what order to do the calculations, see the diagram below.

Benefit amount

Average daily earnings

Number of sick days

personal income tax 13%

MINIMUM HOSPITAL Disability Benefit

Often a situation arises when an employee in the previous two years did not have earnings or the average earnings calculated for this period, calculated for a full calendar month, turned out to be lower than the minimum wage. In this case, the allowance is calculated from the minimum wage.

The amount of the hospital allowance will be 1725 rubles 79 kopecks (156.89 x 11 (calendar days of disability)).

MAXIMUM HOSPITAL Disability Benefit

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

Thus, the amount from which the temporary disability benefit is calculated for each calendar year cannot exceed the maximum value of the base for calculating insurance premiums in this year.

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

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

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

The FSS department answered questions about sick pay in non-standard situations

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

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

Below is an online sick leave calculator, an example from practice and the amount of benefits for 2019.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

1. Enter the data from the disability certificate (sick leave).
2. Enter data on earnings for the previous 2 years (needed to calculate the average daily earnings).
3. As a result, you will receive a final table for calculating the amount of sick leave, taking into account the employee's length of service.

A free online sick leave calculator from the service will help you quickly calculate temporary disability benefits in accordance with all the rules. When calculating benefits, all important restrictions are taken into account. For example, if the average daily earnings are less than those calculated according to the minimum wage, then the average earnings calculated according to the minimum wage are taken to calculate the sick leave.

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

CALCULATION OF HOSPITAL on the website of the FSS of the Russian Federation

Calculation and payment of sick leave in 2019

You can look at this example, which demonstrates very well how benefits are calculated. Check our calculations on the Hospital Disability Benefit Calculator (it's higher) online.

Note: Hospital and child benefits. Mistakes in 2016 and new in 2017,

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

An example of calculating sick leave

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

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

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

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

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

Calculate the amount of benefits payable. Ivanov Ivan will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of disability)).

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

When calculating benefits, it is necessary to halve the average earnings from the minimum wage if the employee works part-time. If the company considers the benefit from actual earnings, it is not required to reduce it.

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

Earnings need to be adjusted only when it is calculated on the basis of the minimum wage (5965 rubles in 2015, 7500 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee had no income for the previous two years or less than six months of experience (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings must be reduced in proportion to the hours worked. For example, if an employee works half a day, then the formula is: × 24 months × 0.5. If the company considers the allowance from actual earnings, it is not necessary to reduce it.

There is another peculiarity when calculating sickness benefits for part-time employees. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter of the FSS of the Russian Federation of October 30, 2012 No. 15-03-14 / 12–12658). And when calculating, you need to take a large amount. Otherwise, the allowance may be reduced.

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

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

Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, an employee was ill for 10 days. The actual average daily earnings - 164.38 rubles. (120,000 rubles: 730) must be compared with earnings from the minimum wage, taking into account the mode of work. That is, from 98.05 rubles. (5965 rubles × 24 months × 0.5: 730). Actual earnings are higher (164.38> 98.05), so sick leave is considered from it.

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

Sick leave application for temporary disability

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

Sick leave is calculated according to the standard scheme:

• Settlement period for calculating benefits - two calendar years
• The average daily earnings are determined
• Specify the employee's period of incapacity for work
• Specify what percentage of earnings the employee is entitled to
• The amount of daily allowance is determined
• The maximum size of the average daily earnings, for comparison with the calculated value
• Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the FSS of the Russian Federation

Sick pay, how many days, Deadline for payment of disability benefits

It is necessary to assign an allowance to an employee within 10 calendar days after he submitted a sick leave, and transfer it on the next day after the assignment of the allowance, set for the payment of wages.

Note: Letter of the FSS of the Russian Federation of July 14, 2016 No. 02-09-14 / 15-02-11878.

How sick leave is paid - payment for an individual for compulsory social insurance is carried out through the employer's accounting department. At the same time, the responsibility for the correct accrual and expenditure of funds lies with the administration of the insured, represented by the head and chief accountant (clause 10 of the Regulations on the Social Insurance Fund, approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101). To assign and pay benefits, the employee must submit to the employer a certificate of incapacity for work (Federal Law of December 29, 2006 No. 255-FZ). In turn, according to part 1 of article 15 of Law No. 255-FZ, the insured assigns benefits within 10 calendar days from the date of submission by the employee of the necessary documents. It is necessary to transfer the funds on the next day after the assignment of benefits, set for the payment of salaries. For example, if a certificate of incapacity for work was presented to the employer on July 20, then the allowance had to be assigned before July 30, and transferred on the day after July 30, set for the payment of wages.

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

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

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

ERRORS in the HOSPITAL sheet
Data are given on minor errors in the sick leave when it should be paid. Video with answers to questions about sick leave in 2019

Many employees get sick and face the question: how is sick leave paid? This article aims to answer this and many other questions. We will talk about a simple disability sheet, the procedure for paying benefits for BiR, as well as parental leave - the topics of separate articles.

In 2019, no major changes are expected in the calculation of the sick leave. The sheet of temporary disability does not have a fixed value, it depends, first of all, on the length of service and earnings.

• If the length of service is 8 or more years, a benefit is paid in the amount of 100% of wages
• From 5 to 8 years - 80%
• Less than 5 years - 60%

• determine the average earnings for the billing period
• calculate average daily earnings
• calculate daily allowance
• set the amount of benefit payable

If the average earnings for each year exceed the required limit ( 755 thousand in 2017 and 815 thousand in 2018), then the specified limit amount must be taken into account for paying the sick leave!

First you need to determine earnings for the previous 2 calendar years. If an employee recently got a job in a company, a certificate of the amount of salary and other payments, which each employer is obliged to issue upon dismissal, will help in the calculations.

To determine the average daily earnings, the amount received must be divided by 730.

If the insurance period of an employee is less than 6 months, no more than one minimum wage is paid for each month, from January 1, 2019, the minimum wage is 11,280 rubles.

The final step is to determine the total amount of the temporary disability certificate. It is necessary to multiply the amount of the daily allowance by the number of days in accordance with the sick leave provided.

Since 2017, it has become possible to issue electronic sick leave certificates instead of the paper version.

Key points

Sick leave payment is regulated by federal law, namely - 255-FZ of December 29, 2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood", taking into account all changes and additions (last changes were made by No. 86-FZ of May 01, 2017 of the year).

To pay a temporary disability certificate, an employee must have one of the following insured events:

1. illness or injury of the employee;
2. caring for a family member who is ill;
3. quarantine of an employee, his child under 7 years of age or an incapacitated relative;
4. prosthetics, the basis for which is medical indications;
5. aftercare in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is the insurance of an employee by his employer by transferring insurance premiums to the FSS of the Russian Federation in the amounts established by law. In practice, every officially registered employee is insured.

How is sick leave paid to an employee who has been injured at work or “earned” an occupational disease? In these situations, the main regulatory document is No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 (last revised on July 29, 2017).

Accidents and compensation for occupational diseases are paid from the FSS in the usual manner and are identical to how sick leave is paid in 2019 for other insured events.

Funds for sick leave

If an employee took a sick leave in 2019, how is this sick leave paid and from what sources? Any insured event that occurred with the employee himself is paid as follows:

• the first three days - at the expense of the profit of the enterprise;
• the rest of the period is subject to reimbursement from the Social Insurance Fund of the Russian Federation.

Such payment for sick leave is established by Article 3, paragraph 2 of paragraphs. 1 of the federal legislation on insurance premiums (No. 255-FZ).

Payment for sick leave for caring for a child or for an incompetent relative is carried out entirely from the budget of the FSS.

Payment of sick leave after dismissal is carried out in the amount of 60%, regardless of the length of the employee's insurance period. A former employee can claim payment for such sick leave if a number of requirements prescribed in Article 7, Clause 2 of Federal Law No. 255-FZ are met.

sick leave calculator

Payment for a sick leave to a permanent employee and an external part-time worker

The general procedure for calculating sick leave is as follows:

1. the total base of the employee's income for the last 2 calendar years is taken, for which insurance premiums are charged;
2. the amount received is divided by 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. further, the percentage of payment is determined based on the duration of the employee's insurance experience:

• Insurance experience of 8 years or more - 100%;
• From 5 to 8 years - 80%;
• From 3 to 5 years - 60%;
• Less than 6 months - sick leave is calculated based on the minimum wage (minimum wage).

Example: an employee has been working at an enterprise for almost 5 years, his income base for 2 years is 335,200.00 rubles. This is the first place of work for him, i.е. the insurance period is in the interval assuming 60% payment of the average daily earnings:

335,200 / 730 = 459.18 rubles * 60% = 275.51 rubles. Thus, for each day of sick leave, the employee will receive 275.51 rubles. The first 3 days the employer pays from his own funds: 826.53 rubles. The remaining days are at the expense of the insurance fund.

When paying a sick leave to an external part-time worker, there are some nuances. The payment of part-time sick leave in 2019 is carried out as follows.

1.​ When applying for a sick leave certificate in a medical institution, the patient must say that he has several duty stations, and the nurse responsible for issuing sick leave certificates must give several forms - one for each employer. Moreover, a note is made on the sick leave, which place of work is the main one, which (which) is part-time.

2. If an employee has been working part-time for a long time and the income base has developed, all employers will pay him sick leave.

3. If in the 2 calendar years preceding the year of the occurrence of the insured event, the employee had different employers, then he needs to collect certificates from all in the form No. 4-n and receive payment from any of the current employers at the choice of the employee himself, about this is stated in article 13 No. 255-FZ.

4. In the event that a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period.

The procedure for calculating average earnings

As mentioned above, the average daily earnings are the sum of the income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2019, the income base is taken for 2017 and 2018. All income received from all employers is considered. The condition is that the contractual relationship must be of an official nature and from the wages of employees, all employers transferred insurance premiums to the Social Insurance Fund of the Russian Federation (since 2017, contributions have been transferred to the FSS of the Russian Federation).

There are situations when in the specified period the employee has no income base. For example, an employee was on leave for BiR or to care for a child. Then, on the basis of Article 14, Clause 1 of Federal Law No. 255, she has the right to write an application and choose the previous calendar years (where the income was) for calculating the average daily earnings. The only condition is the fact that the amount of sick leave is increased upwards (compared to that calculated according to the minimum wage).

When determining the average earnings, the accounting department is guided by Article 14 of Law No. 255-FZ. At the same time, the result obtained is compared with the current one at the time of calculating the minimum wage allowance.

Example: an employee has a revenue base for 2017-2018. 274.7 thousand rubles We determine the average daily earnings: 274,700 / 730 \u003d 376.30 rubles.

Let's calculate the average daily earnings based on the minimum wage: 11,280 (from January 1, 2019) * 24 months = 270,720 / 730 = 370.85 rubles.

Many employees are interested in the question: how much interest is paid for sick leave. An employee receives 100% with an insurance period exceeding 8 years. Experience from 5 to 8 years is paid at a rate of 80%, from 3 to 5 years - 60%, less than 6 months. - from the calculation of the minimum wage.

Dismissed employees are always paid a temporary disability certificate in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment).

Existing restrictions on sick pay

Payment for disability certificates at the enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions.

1) Income base for 2017-2018 should not exceed the maximum allowable value. This provision is spelled out in article 14, paragraph 3.2 No. 255-FZ. For 2017 the maximum allowable amount of income is 755,000 rubles, for 2018. – 815,000 rubles. Thus, the upper income limit for any employee (for each place of work) who receives sick leave in 2019 will be 755,000 + 815,000 = 1,570,000 rubles. and average daily earnings - 2150.68 rubles. (755,000 + 815,000/730).

2) Presence in the disability certificate of a mark on the violation of the regimen by the patient. For example, the patient arbitrarily left the hospital. The date of violation of the regime is the moment from which the amount of the average daily earnings is calculated from the minimum wage.

3)​ Restrictions in accordance with the duration of the insurance period (percentage discussed above).

4) Benefit for caring for sick relatives has a number of restrictions on the terms of payment in accordance with Article 6, paragraph 5 No. 255-FZ. There is a dependence on the age of the sick relative, more clearly the size of the hospital allowance is presented in the table.

Outpatient care for a sick child is paid in the following order:

1) the first 10 days are paid according to the average daily earnings, adjusted according to the duration of the insurance period;

2)​ subsequent (starting from the 11th day) days - 50% of the average daily earnings on the basis of article 7 of clause 3 No. 255-FZ.

Deadline for payment of sick leave

The sick leave accrued in the accounting department is paid to the employee on the day the salary is paid at the enterprise. There should be 2 such days - advance payment and salary. On the next date, the employee receives the amount of the allowance (subject to personal income tax). If the terms for paying the sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, it is necessary to briefly state the essence of the case and attach evidence of the unlawful actions of the employer. Confirmation that the terms of payment of the sick leave have been violated may be the following documents:

• a copy of the sick leave;
• a copy of the employment contract;
• payslip with the accrued amount;
• a copy of the statement or an extract from a plastic card account (for non-cash payments with personnel);
• other documents.

Legislative changes in 2019

In 2019, the maximum amount of temporary disability benefits will increase by 4 thousand rubles - from 61 thousand to 65.4 thousand. Regardless of the length of service, the maximum sick leave cannot be higher than the amount established by law, and in 2019 it will be increased to 65,400 rubles.

Recall that the restrictions on the maximum amount of sick leave are due to the fact that contributions to the FSS are not calculated from the entire salary of the employee, but from a certain amount. In 2018, this is 815,000 rubles, that is, the monthly "maximum pay" is 67.9 thousand rubles. In 2019, the maximum amount for deducting insurance premiums will increase to 865 thousand rubles, and the monthly maximum - up to 72 thousand rubles. This means that in 2020 you can count on an increase in the maximum amount of sick leave.

Any legislative changes regulating the payment of sick leave should be carefully studied by employers. The Federal Tax Service may refuse to pay if the documentation is drawn up in violation of the established procedure.

In case of illness or injury of a different nature, an officially employed worker is sent to a polyclinic. In a medical institution, the district doctor makes a diagnosis and sends you to another specialist to receive a sick leave. This document is very important not only for the sick employee, but also for his employer.

The form is an official confirmation of the onset of the disease. This means that the employee has the right to spend some time at home. For the days of the forced "vacation", the accountant of the enterprise is obliged to calculate the patient's allowance for the period of disability.

If the employee wished to stay at home for the duration of the illness and at the same time did not issue an official sick leave in accordance with the law, the days spent outside the service will be considered and not payable.

If an employee fell ill in one month and began his official duties in the same month, then this is an ordinary sick leave. And if the sick leave ended next month or even in the new year, it will be considered rolling (that is, the sick leave goes to another year).

Example. The employee issued a disability certificate on March 22, and left on April 9 - this is a rolling sick leave. If the disease lasted from December 25 to January 18, then the recovery period ends in the new year.

Who has the right to issue a sick leave to an employee

To formalize the course of the disease, you must contact:

• In the attached polyclinic at the place of residence;
• To a medical institution, the voluntary insurance policy of which the employee has (issued through the place of employment).

Not every medical representative has the right to open and close a disability sheet.

This right has:

• Municipal hospital workers;
• Doctors of private clinics with a special license;
• Representatives of foreign clinics (this option can be used if you fell ill on a business trip while in another country. In this case, the sick leave is issued in accordance with all the rules of the host country. At the end of the business trip, present a document on disability to the personnel department).

They will not be able to register a disability certificate:

• health workers;
• Representatives of medical expertise;
• Doctors who arrived on a call for an ambulance;
• Employees of the medical office at the enterprise;
• Doctors conducting physiotherapy;
• Medical personnel who collect and transfuse blood.

The minimum period for which a sick leave can be opened is three days. If the day after the indisposition you feel much better and you decide to start your official duties, then you will have to wait another two days or negotiate with the management.

Sick leave is opened for a maximum period of one month. This time may be extended. If the attending physician believes that the patient needs long-term treatment, he is referred to the head physician.

The latter collects a medical commission of experienced doctors who get acquainted with the patient and his medical history. As a result, a decision is made to extend the sick leave or to close it.

How is rolling sick leave paid?

How to reflect sick leave, which corresponds to different months?

If there are several sick leave sheets in your medical history, then they may include:

• To one sick leave (if during the treatment there are no free lines on the sick leave form, the information is transferred to the next one, and so on until the day you go to work);
• To different sick-lists (if the sick leave is already closed, and the next day you get sick again, this will be a new sick-list with a newly opened strict reporting form).

When several certificates of incapacity for work are collected during one sick leave, the employee has the right to bring them separately during illness or once upon recovery.

The maximum period in which an employee is required to provide such a form is six months. If it is brought later, then it is not subject to accounting and, accordingly, payment.

According to the law, the first three days of illness are paid from the employer's reserves. All subsequent days, the allowance is sent to the patient's account from the FSS. This only works if the employee works officially and the company pays mandatory payments to the insurance fund.

If an employee falls ill during or, only sick days are counted during this period. The employee will be able to use the due day off or leave after recovery.

Rolling sick leave is accrued within 10 days after the form is received by the personnel department. Sick leave is paid on the next day of issue.

To calculate benefits, you need to know three indicators:

• Number of sick days;
• The length of service of the employee;

The more years an employee has worked, the more benefits they will receive. In this case, only earnings for the last two years are taken into account. If you have been with the firm for less than two years, you will need a certificate from previous duty stations for correct calculations.

Benefit depends on experience as follows:

• More than eight years of work - paid in an amount equal to the average earnings for one day;
• From five to eight years of work - only 80% of the average daily income is paid;
• Less than 5 years - 60% of average earnings per day;
• Less than 6 months - according to the current one.

The formula for calculating sick leave (including rolling over to the next month)looks like that:

Total earnings for the two years preceding the year of sick leave / 730 (number of days in two years) * number of days indicated on the sick leave.

Calculation of benefits for sick leave carried over to the next year

A sick leave, opened in December (or earlier), and closed in any month of the next year, is usually drawn up in several sheets (at least two). One part of the forms refers to the previous year, and the other to the new one.

The employee can bring sheets at different times. Then the employer calculates the allowance separately for each form. If the employee brought all the sheets after the illness, then you can pay the total amount due for the entire period of illness.

The month of accrual of sick leave will be January or any other month of the year, depending on when the form was brought from the hospital.

To understand how the rolling sick leave is paid, let's look at the example of a sick leave, opened in December 2018, and closed in January 2019.

Ivanova I. I. has been working at Luch LLC since 2015. Previously, the citizen did not officially work anywhere. On December 28, a sick leave was opened. Closing date is January 14th. Since January 15, Ivanova has been working at the workplace.

The amount of all payments for the time the employee worked:

• 2015 - 258,000 rubles;
• 2016 - 299,000 rubles;
• 2017 - 318,000 rubles;
• 2018 - 350,000 rubles.

The allowance will be accrued from December to January (from 28 to 14, respectively), that is, for 18 days (4 days in December and 14 in January).

To calculate the amount of rolling sick leave, two years are taken into account: 2017 and 2018. Over these years, earnings amounted to: 318,000 + 350,000 = 668,000 rubles.

The average daily income is: 668,000/730 = 915.07 rubles. The work experience is 4 years. In this case, a coefficient equal to 0.6 (60%) of the average daily payments is applied to daily earnings.

Allowance for one day: 915.07 * 0.6 \u003d 549.04 rubles. Since the duration of the sick leave is 18 days, the allowance will be paid in the amount of: 549.04 * 18 = 9,882.72 rubles.

It is important to keep in mind that when calculating disability benefits, deductions in the form of tax payments are taken into account. That is, the employee will receive the amount in his hands minus.

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

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

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

It is important for you to understand how the average earnings are calculated for the payment of benefits, what an employee can and cannot claim, what formulas are used.

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

You can not get a temporary disability certificate in any clinic! The healthcare institution must have a license + must have the right to examine temporary disability (clause 2 of the Procedure for issuing sick leave certificates, as well as clause 3 of the Rule, approved by Decree of the Government of the Russian Federation of 04/16/2012 No. 291).

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

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

• earnings for the previous 2 years;
• the number of days for which the leaflet was issued;
• worker experience.

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

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

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

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

The minimum daily wage will be:

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

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

Simple math: numbers for calculating sick leave in 2019

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

Ivanova in January 2019 brought a certificate of temporary disability to the accounting department of the enterprise. Let the number of days indicated in the BL be 9.

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

What sick leave can she expect:

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

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

In 2017, Svetlyachkov earned 3,000,000 rubles. General insurance experience - 15 years.

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

How to be in that case? For sick leave to Svetlyachkov, we take the maximum allowable average daily earnings established by law. This is 2,017.81 rubles.

We calculate sick leave for our employee. 2,017.81 rubles * 10 sick days * 100% (according to the length of service) = 20,178.1 rubles.

True, such situations are rare.. Much more often a problem arises when the employee's salary for some reason does not "hold out" to the minimum. What to do in this case and how to calculate payments?

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

1. The employee had no earnings for the reporting period (in 2019, 2016 and 2017 are reporting periods).
2. An employee receives an average salary, but the amount is less than the minimum wage (i.e. 9,489 rubles).
3. The employee receives an average salary, which is equal to the minimum wage.
4. Work experience less than 6 months.

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

Below we will consider how to fill out a sick leave if the average salary is less than the minimum wage.

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

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

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

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

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

A similar situation arises with "maternity leavers" who have just returned to work. They had no earnings, so all sick leave is calculated on the basis of the minimum wage.

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

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

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

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

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

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

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

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

1. The allowance is calculated from actual earnings (no matter how employees work, how many days they spent, how many hours).
2. Earnings for the billing period are divided by the same 730, but the average salary of an employee should not be less than the minimum wage!

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

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

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

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

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

Instead of a conclusion

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

On the other hand, people who have not received an official salary for the previous 2 years can count on social support and +/- profitable sick leave payments.

Video: Calculation of sick leave