What is included in sick leave. How sick leave is calculated

The law provides for the possibility of issuing a sick leave in cases where an employee needs medical care(treatment, prosthetics) or when caring for sick relatives and children. FSS pays full or partial compensation wages, which the citizen will not receive for the specified period.
Let's see how to calculate sick leave in various situations.

○ Pension legislation.

The procedure for issuing, the form of the form and the principle of calculating the allowance paid on a sick leave (hereinafter referred to as LN) are enshrined in legislation.

Normative base:

• Labor Code.
• Law of 2006 No. 255-FZ.
• Order of the Ministry of Health and Social Development of 2011 No. 347n.
• Government Decree of 2012 No. 291.
• The procedure for issuing certificates of incapacity for work.

The sick leave is proof that the citizen was absent from the workplace due to good reason. Otherwise, the employer has the right to dismiss the employee for absenteeism.

The reasons for issuing LN are:

• An employee is injured.
• Quarantine.
• Citizen disease.
• Illness of one of the family members, requiring constant care.
• Pregnancy and childbirth.

Important! The law gives the right to issue LN to organizations that have a license to conduct an examination for temporary disability.

Rules for registration of LN:

1. If a citizen cannot name the name of the employer, then the section can be left blank. The accountant of the enterprise will independently enter such information.
2. When an error is made in the document, the LN is replaced with a duplicate.
3. The document must contain a stamp. Requirements for the form and type of printing are not established.
4. In the event of a mistake, the FSS does not reimburse the employer for the costs incurred in paying the LN. If the document is to be transferred directly to the FSS, then the citizen will not receive the intended payment.
5. Technical flaws are not considered an error if they do not interfere with reading the information.

○ Sick pay.

The amount of payment directly depends on the work experience of a citizen. The calculation procedure is provided for by the Law of 2006 No. 255-FZ.

P. 1, Art. 7 of the Law of 2006 No. 255-FZ:

Temporary disability benefit in case of disability due to illness or injury, during quarantine, prosthetics medical indications and aftercare in sanatorium organizations immediately after the provision of medical care in a hospital is paid in the following amount:

1. An insured person with an insurance record of 8 or more years - 100 percent of average earnings.
2. An insured person with an insurance record of 5 to 8 years - 80 percent of average earnings.
3. An insured person with an insurance record of up to 5 years - 60 percent of average earnings.

The insurance period is considered to be the full length of service of a citizen from the moment of his first official employment. Periods of temporary absence of employment are not included in the length of service.

Payment principle:

• Persons who have worked less than 5 years receive a payment of 60% of the average salary for the last 2 years.
• Citizens who have worked from 5 to 8 years receive a payment in the amount of 80% of the average earnings.
• Employees with more than 8 years of service receive an LN payment in the amount of 100% of the average salary.

○ Period for deduction.

A citizen has the right to submit documents for payment within six months from the date of restoration of working capacity. The law sets deadlines for the transfer of funds. It is calculated from the moment of delivery of properly executed documents to the accounting department of the enterprise.

It is regulated by Part 1 of Art. 15 of the Law of 2006 No. 255-FZ:

The insured assigns benefits for temporary disability, for pregnancy and childbirth, a monthly allowance for caring for a child within 10 calendar days from the date the insured person applied for it with 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.

The funds must be transferred to the employee's salary account within 10 days after the delivery of the LN. However, the payment is only transferred on the payday.

○ Calculation of sick leaves.

Weekends and holidays are included in the calculation. Thus, it does not matter whether the employee spent working or non-working days on sick leave.

If a citizen took sick leave during the vacation period, then the vacation is increased by the number of days he spent on sick leave.

The exact calculation varies depending on the specific situation. Special cases let's take a closer look:

• With insurance experience of more than 8 years.
• With an insurance period of less than a year.
• In the presence of other sick leave and bonus payments.
• When issuing a decree.

✔ Calculation at the insurance experience more than 8 years.

Consider a situation where a citizen has a total experience of more than 8 years. For the calculation, it does not matter whether it was interrupted or not.

Formula for determining the payout amount:

SB \u003d SZP x KD, where

Sat- this is the amount of funds paid for LN;

SZN- average salary for the last 2 years (total salary for 2 years divided by 730);

KD- the number of days of incapacity for work.

Example. An employee with an experience of 9 years was on sick leave for 14 days, including weekends and public holidays. Over the past 2 years, he has earned 500,000 rubles. Let's calculate sick leave: 500,000 / 730 x 14 = 9722.

✔ Calculation for the insurance period of less than a year.

In the event that a citizen did not have earnings in the last 2 years or the salary was less than the minimum wage, then the minimum wage is used as the basis for the calculation. In this case, the value of the percentage will be 60%.

Calculation example:

The employee has 3 months of experience. He was on sick leave for 10 days. The minimum wage is used as the basis for the calculation, so the SZN is equal to the minimum wage x 24/720.

In 2018, the minimum wage is 9489 rubles. SZN \u003d 9489 x 24 / 730 \u003d 316.3

SB \u003d SZN x KD \u003d 316.3 x 10 \u003d 3163

✔ Calculation of sick leave in the presence of other sick leave and bonus payments?

If over the past 2 years a citizen has repeatedly received LN, then the amount of sick leave is not included in the average salary. In addition, the following payments are deducted from the amount:

• Financial assistance in the amount of up to 4,000 rubles.
• Compensation.
• State benefits.

Bonus payments are taken into account in full.

Consider an example. The citizen worked at the enterprise for 10 years. In 2016, he was on sick leave 2 times for 15 days. He received payments of Rs 10,000. In 2016 and 2107, he received New Year's bonuses of 5,000 rubles. Earnings for 2 years amounted to 500,000 rubles. He issued a sick leave in 2018 for 10 days.

SZN \u003d (500,000 - 10,000x2 + 5000x2) / 730 \u003d 671;

SB \u003d 671.2 x 10 \u003d 6712

✔ Calculation of sick leave when making a decree.

The number of sick leave days depends on the course of the pregnancy. Its value varies from 140 days during normal pregnancy and childbirth, to 194 if the pregnancy was multiple.

If a woman becomes pregnant within 1 year after the liquidation of the enterprise, then the law establishes a fixed payment in the amount of 581.73 per month of maternity leave. The deadline for applying for payment is no later than six months from the end of the decree.

For working women, the average salary for 2 years is taken into account. If the experience is less than 2 years, then, at the request of the pregnant woman, a calculation is possible based on the average earnings for 1 year. If the experience is less than 6 months, then the minimum wage is taken as the basis.

○ Tax liabilities.

LN payments are subject to taxation in general order. The exception is sick leave for pregnancy and childbirth.

Art. 217 of the Tax Code of the Russian Federation establishes:

The following types of income are not subject to taxation (exempted from taxation): individuals:

1. State benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with applicable law. At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits.

Art. 422 of the Tax Code of the Russian Federation establishes:

All types of insurance premiums established by law are not subject to insurance premiums. Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments (within the limits established in accordance with the legislation of the Russian Federation) related to compensation for harm caused by injury or other damage to health.

Thus, the only deduction from the payment of LN is personal income tax. The rest of the contributions are not withheld.

Payment from LN for pregnancy and childbirth is not subject to taxes and insurance premiums.

The sick leave certificate presented by the employee to the employer gives him the right to expect to receive compensation payment for the days of being in a state of incapacity for work. Payment for sick leave is made if there is a properly executed certificate of incapacity for work, which includes all the necessary details and information.

Paying sick leave has its own nuances, details are indicated in this article. How sick leave is paid after dismissal can be found here.

To calculate sick leave, you should know the following values:

• insurance experience - what it is and how it is calculated, read here;
• salary for the last 2 calendar years;
• the number of calendar days worked in this period;
• number of sick days payable.

Calculation of sick leave

The calculation formula takes the following form:

Hospital allowance = average daily wage * % depending on the insurance period * number of days of sick leave.

1. determine the average daily earnings for the billing period,
2. calculate the amount of insurance experience,
3. establish what percentage of payment corresponds to this experience;
4. calculate how many days of sick leave you need to pay;
5. multiply the required values.

Average daily earnings

To calculate it, you need to establish which period should be taken as the settlement period. By law, this is 2 years, moreover, calendar years, that is, from January 1 to December 31. Years should be taken those that come before the year of disability.

If the employee was on maternity leave in these years or cared for a child under 3 years old, then one or two years can be replaced with earlier ones preceding the decree. Such a substitution should only be made in the event that such a substitution would result in an increase in benefits.

Average earnings per day should be calculated for a certain billing period.

The formula for calculating the average daily earnings for sick leave:

Average daily earnings = salary for settlement per. / number of days in calc.per.

That is, you should add up all the payments made to the employee for 2 years. If the employee has not worked in this place of work in these years, then you need to get certificates from previous places. It is better to take care of such a certificate in advance and receive it upon dismissal. Income statements will allow the current employer to take into account all payments made to the employee in the accounting years.

The law provides for an income limit, payments above the limit are not included in the calculation. In 2014, the limit was 624,000 rubles. in 2015 - 670,000 rubles. in 2016 - 718,000 rubles. When calculating benefits in 2016, the maximum possible income that can be taken into account in the calculation is 624,000 + 670,000 = 1,294,000 rubles.

If the total income for 2 years is less than 24 * minimum wage for the year of calculation, then the calculation must be carried out according to the minimum wage, when the minimum wage * 24 months is taken as the total income for the billing period. In 2016, the minimum wage = 6204 rubles. means the minimum possible income for 2 years = 6204 * 24 = 148896 rubles. From July 1, it is planned to increase the minimum wage to 7,500 rubles.

The number of days for 2 years - the number of calendar days is summed up, for 2014 and 2015 it is 730 days. From these days, sick days, unpaid leave for more than 14 days, maternity leave and parental leave should be deducted. Payments made during these periods are not included in the calculation of sickness benefits.

Knowing total number calendar days in the billing period and the total income for this period, you can determine the average daily earnings by dividing the income by days.

How to fill out a disability certificate - read here.

Insurance experience

These are the periods of work of an employee with the deduction of insurance premiums to the FSS. This takes into account not only the time of work under an employment contract, but also service in various bodies, including in the army, municipal and public service.

Full years are summed up (from January 1 to December 31), full months (from the first to last number) and the days of the indicated periods. Further, the days are converted into full months, taking into account the fact that one full month is 30 days. Months are converted into full years, taking into account the fact that 12 months. is one full year.

The result should be the length of service, expressed in full years and full months.

% sick pay from insurance experience

There is a dependence of the length of service on what percentage will be paid to the employee on sick leave:

• experience< 5л. — 60%;
• experience > 5 years. but< 8л. — 80%;
• experience > 8 years. - 100%.

If the sick leave is open to the employee himself, then all the days of the disability sheet are calculated taking into account the indicated dependence.

If a child or other is sick close relative, and the sick leave is open due to the need to care for him, then only the first 10 days of the sick leave are paid for the specified dependence, 50% of the payment is applied to the rest of the day.

Number of sick days

If an employee falls ill, then all sick days, including holidays and weekends, should be paid.

If a child or other family member falls ill, there are some restrictions.

If the employee is on vacation

If an employee falls ill during the main vacation, then it is extended for sick days, if the employee falls ill during other types of vacation, then they are not extended.

If a child falls ill, then no matter what type of vacation the employee is in, sick leave is not paid.

Calculation example

An employee fell ill, data for calculation:

• insurance experience - 7 years. 5 m;
• sick leave - from 05/12/2016 to 05/20/2016;
• from 05/10/2016 to 05/15/2016 the employee was on vacation without pay;
• in 2015, the employee was on sick leave for 10 days;
• earnings in 2014 - 600,000 rubles;
• earnings in 2015 - 700,000 rubles.

1. Number of days calc.per. = 730 - 10 = 720 days;
2. Income per settlement \u003d 600000 + 670000 \u003d 1270000 rubles;
3. Average daily earnings = 1270000/720 = 1764 rubles.
4. Sick leave is paid at a rate of 80%;
5. Number of paid days = 5 (vacation days are not paid at their own expense);
6. Allowance \u003d 1764 * 80% * 5 \u003d 7056 rubles.

Add a comment Cancel reply

How to calculate salary and sick leave

When applying for a job in the company, it is issued labor contract or contract. An order is also issued, on the basis of which the employee’s personal account is opened, an entry is made in work book and wages are calculated. The basis for her calculations is chapter 21 Labor Code RF. The payment is calculated according to:

• tariffs set by the company
• piece rates
• salaries
• information about the actual hours worked by the employee
• output volumes

How to calculate wages?

When calculating, it should be borne in mind that salary and wages are not the same thing. In the first case we are talking about the amount specified in the employment contract. In the second - about the money that a person receives in his hands, taking into account all payments. When calculating, there are certain difficulties that are associated with the personified nature of wages. Accruals begin on the day when the employee begins to fulfill his official duties. According to the current legislation, the employee must be notified:

• on the amount of income tax withheld
• incentive accruals
• amounts withheld as recovery
• district coefficient and other components

Payroll Calculator

With it, you can calculate not only the money earned, but also sick leave, personal income tax, pension and insurance contributions. To use the calculator, you must enter the billing period, the amount of salary, the number of children, the presence of disability and other features. If an employee works in several organizations, then he can receive a tax deduction only at one job. A double deduction can be received by a person if the spouse refuses the deduction. If one of the spouses does not work, then it will not work to teach him. To calculate the average salary, the amount received is divided by the number of days worked by a person in the billing period.

How to calculate sick leave?

In 2015, there were no major changes in the calculation of sick leave. All calculations are regulated by Article 39 of the Constitution, which states that in case of temporary disability, a person is guaranteed to receive social guarantees. In the absence of an employee at the workplace, sick leave can only be paid if the fact of illness is confirmed by a doctor. This means that you must provide a certificate of incapacity for work. You can calculate sick leave based on the average daily earnings. For this, accruals for the entire billing period are divided by 730. As before, in 2015, with experience:

• more than 8 years accrues 100% of the average daily earnings
• from 5 to 8 years up to 80%
• less than 5 years - 60%

The billing period is two years preceding the year of the insured event. At the same time, sick leave can be calculated from the minimum wage in the following cases:

• if there is no official income in the billing period
• the average salary is below the minimum level
• experience less than 6 months
• loss of ability to work was the result of alcohol, drug or toxic intoxication

If you want to make the calculations yourself, you can also use the online calculator, in which you will need to indicate the duration of the illness, the amount of average daily earnings, and the length of service coefficient. You will be interested in: Payment of salaries from October 2016 changes in the Labor Code of the Russian Federation

Comments:

Hello. I am pregnant. I work as a cashier. The schedule was 2/2 to 11 o'clock. But after pregnancy, I reduced my work hours. Now I work 5 hours, 5 days a week from 9.00-15.00. Since my weekend falls on Saturday and Sunday, I have to go to the doctor on working time. I have all the coupons for the doctor and all the stamps are also in the mat.passport. But at work I was forbidden to go to the hospital during working hours. Those. I was put on absenteeism and not paid for these hours. I don't know what to do now. Article 254 of the TR does not tell them anything. Help me please. There is constant stress at work. And they put pressure on me saying that I can’t answer them anything

Add a comment:

This site uses cookies. By continuing to browse the site, you agree to the use of cookies.

© 2009-2017 Free legal advice and assistance by phone and online online
Download media kit

Cheat sheet for payroll, vacation and sick leave

This article is a cheat sheet for accountants who need to quickly learn or brush up on key issues related to payroll, vacation and sick pay. The material will be updated every time after changes are made to the legislation, so you do not need to pay attention to the date the article was posted - the instructions will always be relevant.

How often to calculate and pay salaries

In general, wages are calculated at the end of each month. The amount of salary is the amount that a person earned in a given month.

Read also: Working off upon dismissal 14 calendar days or working

Salaries must be paid at least once every half a month (Article 136 of the Labor Code of the Russian Federation). To meet this requirement, the monthly amount must be divided into two parts. Give the first part to employees before the end of the month, that is, in advance. The second part - after the end of the month, when the final salary will be known.

The terms for issuing advance payments and salaries in the Labor Code of the Russian Federation are not established, therefore, each employer has the right to approve own dates. For example, to pay an advance on the 25th day of each month, and salary - on the 10th day of the month following the worked one. The main thing is that these dates are fixed internally. normative document(for example, by order of the director) and strictly observed. If the day of advance payment or salary falls on a weekend or holiday, then the money must be paid the day before.

As for the amount of the advance, it is also not spelled out in the law, and organizations set it at their discretion. In practice, there are two ways to calculate the advance. The first is to take the employee's monthly salary and multiply it by 40 percent (it can be 30 or 50 percent). The vast majority of employers do just that. The second way is to calculate the exact amount of salary for the actually worked first half of the month. This approach is welcomed by officials (Rostrud letter No. 1557-6 dated September 8, 2006), but is rarely used in real life.

When to calculate and pay vacation and sick leave benefits

If within a month the employee went on vacation, then the accountant is obliged to issue vacation pay no later than three days before the start of the vacation. This means that, unlike a regular salary, vacation pay must be calculated without waiting for the end of the month. There is enough time for this, because you need to notify the employee about the vacation no later than two weeks before the start of the vacation, and most often it is during these periods that the vacation order is issued.

With sick pay, the situation is different. You can calculate and pay it along with the salary, that is, after the end of the month in which the employee brought the “closed” sick leave to the accounting department.

What personnel information does an accountant need for payroll

• date from which the employee started work (for newly hired employees);
• the system of remuneration established for the employee (in most cases - time or piecework);
• the amount of remuneration established for the employee (salary, tariff rate, etc.);
• time actually worked during the month (with a time-based system), or the volume of goods produced or services rendered (with a piece-rate system);
• date from which the employee stopped working (for dismissed employees).

This information is sent to the accounting department from the personnel department. As a rule, personnel officers provide accountants with photocopies of hiring and dismissal orders, vacation orders, employment contracts, staff lists and time sheets. If the company has a payroll program. then personnel officers enter data into it, and the accounting department makes calculations based on them.

How to calculate wages with a salary system of remuneration

The salary system is a type of time wage system. It implies that in the case of a fully worked month, the employee receives a fixed amount of money, that is, a salary. Under such conditions, as a rule, office workers work: managers, administrators, accountants, and so on.

If the month is not fully worked out, then the employee is paid a part of the salary proportional to the time actually worked.

The employee's salary is 45,000 rubles. November 2012 was not fully worked out: from November 12 to 18, the employee went on vacation, from November 27 to 30 he took sick leave.
The accountant saw that, according to the time sheet, the employee was in the service for 12 working days. There are 21 working days in November. Thus, the employee's salary for November, excluding vacation pay and sickness benefits, is 25,714 rubles (45,000 rubles 21 days x 12 days).

How to calculate wages under the tariff system of wages

The tariff system also refers to the time-based wage system.
Its essence is to pay the employee the number of units of time actually worked (hours or days), based on the hourly or daily rate.

Most often, the tariff system is used for shift work. In this case, it must be remembered that, according to Article 154 of the Labor Code of the Russian Federation, for work at night, that is, from 22.00 to 6.00, an additional payment of at least 20 percent is due.

The wage rate for an employee is 300 rubles per hour. In November 2012, an employee worked 7 shifts of 24 hours. The total actual time worked was 168 hours (7 shifts x 24 hours), night work - 56 hours.

The accountant calculated the salary for November. It is equal to 53,760 rubles ((168 hours x 300 rubles) + (56 hours x 300 rubles x 20%)).

In addition, it must be remembered that if the shift fell on a holiday (February 23, May 1, etc.), then payment should be made at least double the amount (Article 153 of the Labor Code of the Russian Federation).

We add that with a shift work schedule, the summarized accounting of working time is often used. We wrote about it in detail in the article “Summed accounting of working hours: general rules and individual subtleties.

How to calculate holiday pay

When determining the amount of vacation pay and compensation for unused vacation First of all, you need to calculate the average daily amount of earnings. Its formula depends on whether the billing period has been fully worked out, that is, 12 calendar months preceding the month the vacation began.

If the billing period has been fully worked out, then the average daily earnings are equal to the salary accrued during the billing period, divided by 12 months and the average monthly number of calendar days (it is equal to 29.3).

If the billing period has not been fully worked out, then the salary accrued during the billing period must be divided by a certain number. To find it, you need to multiply the number of fully worked months by 29.3 and add the number of calendar days in the months not fully worked.

Having calculated the average daily earnings, we multiply it by the number of calendar days of vacation. The result is the amount of vacation pay (or compensation for unused vacation), which is issued to the employee.

How to calculate sick pay

Here you also need to calculate the average daily earnings, but the algorithm for calculating it will be different than in the case of vacation pay.

First, one should calculate the so-called average earnings. In the general case, it is determined for two calendar years preceding the year of onset of the disease. So, if the sick leave was discharged in 2016, then we consider the average earnings for 2015 and 2014. The average earnings include all payments in favor of the employee, for which insurance premiums were accrued. In particular, vacation and quarterly bonuses fall into the average earnings, while sick leave and maternity leave do not.

Then you need to calculate the average daily earnings. To do this, take the average earnings and divide by 730. Multiply the amount received by the percentage corresponding to the length of service. If the experience is 8 years or more - 100 percent. If the experience is from 5 to 8 years - by 80 percent. If the experience is less than 5 years - by 60 percent. As a result, we will get the amount of the daily allowance for temporary disability. It should be multiplied by the number of calendar days of illness. The result of this multiplication will be the final amount of the benefit.

For benefits for pregnancy and childbirth, there are specific features. We consider the average earnings as described above, but the average daily earnings are different. The difference is that we divide the average earnings not by 730 days, but by the number of calendar days in the previous two years minus the days when the woman was on sick leave, on maternity leave, on parental leave; as well as additional paid days off for the care of disabled children and days when a woman was released from work under the laws of the Russian Federation with full or partial pay. We always multiply the amount received by 100 percent, regardless of the length of service.

How to calculate and withhold personal income tax

Companies and entrepreneurs that pay salaries to their employees are tax agents in relation to them. This means that the accountant must calculate personal income tax on the amount of the salary, deduct it from the employee's income and transfer it to the budget.

The tax is charged not only on the salary itself, but also on vacation pay and sick leave benefits (with the exception of maternity benefits, which are exempt from personal income tax). In addition, payments are subject to tax natural form: lunches, participation in corporate events, etc. The personal income tax rate in this case is 13 percent. Please note: the amount of personal income tax withheld should not exceed 50 percent of the amount paid to the employee.

In January 2016, the employee received income from his employer in the amount of 35,000 rubles. The accounting department calculated that the tax on the employee's salary is 4,550 rubles. (35,000 rubles x 13%) (for simplicity, we considered a situation where an employee is not provided tax deductions). The accountant transferred this amount to the budget, and the employee received 30,450 rubles in his hands. (35,000 - 4,550). Thus, the amount of withheld tax did not exceed the 50 percent limit.

The accounting department is obliged to keep records of income and tax withheld for each individual in specially designed tax registers (see "Tax registers: instructions for use"). In addition, accountants must, at the request of individuals, issue certificates of income in the form of 2-NDFL.

The tax withheld from the salary must be transferred to the budget no later than the day following the day the income was paid.

An exception is provided only for vacation and sick leave (including childcare) - personal income tax must be transferred to the budget no later than last day month in which they are paid.

The employer is also required to submit tax office information about income paid in the previous year. To do this, no later than April 1, fill out and submit to the inspection certificates in the form 2-NDFL. as well as a register where data on all certificates are collected. In addition, in 2016, quarterly reporting on personal income tax in the form 6-NDFL was introduced.

What documents to issue when issuing salaries

Article 136 of the Labor Code obliges employers to notify each employee in writing of all accruals and deductions, as well as the total amount of salary that the employee will receive in his hands. To fulfill this requirement, companies and entrepreneurs draw up and issue to employees so-called pay slips.

The form of such a sheet is not established, therefore, each employer develops it independently. The main thing is that the form has fields for all the necessary information.

In addition, you must complete either payroll according to the form No. T-49. or two other statements: settlement according to the form No. T-51 and payment according to the form No. T-53 (approved by the Resolution of the State Statistics Committee of Russia dated 05.01.04 No. 1). In the case when the salary is transferred to the cards, only the payroll is needed.

Read also: What should be in an employment contract

Quote (Irina Borodina): Tell me, the salary is 14300, the Far North region the coefficient is 1.5, 60% of the palyars will the calculation of the salary be correct 14300 * 1.5 + 14300 * 0.6 + 14300 = 44330 excluding personal income tax, or I did you misunderstand something? If I could have a link to the legislation on the calculation of wages in the regions of the Far North (YaNAO, Novy Urengoy).

Good afternoon!
When you ask a question, please remember the forum rules. Let me remind you: we strive to create a friendly atmosphere on our forum. Therefore, it is customary for us to say hello, as well as to say "thank you" and "please". Respect for forum users, experts and moderators is a requirement of the forum rules.

This topic discusses the publication. And please ask your question new topic in the relevant section. (For how to ask a new question, see the post here) Read the forum rules.
In this topic you will not be answered, but in a new one they will definitely be answered.

Post question removed by moderator. Please ask this question in a NEW topic.

Quote (tanya7777): Hello Elena.
The article contains the following text:
"The terms for issuing an advance and wages in the Labor Code of the Russian Federation are not established, therefore, each employer has the right to approve their own dates. For example, pay an advance on the 25th day of each month, and pay wages on the 10th day of the month following the worked one. The main thing is that these dates are fixed by an internal regulatory document (for example, by order of the director) and strictly observed.

I have a question. Does the director's order apply to local regulations and not organizational and administrative documentation?

Hello! as far as I know, there is no concept of "advance" in the shopping mall! there is the concept of "wages for the first half of the month!

Sick leave payroll

Work is one of the key components of human life. However, no one is insured against diseases and the subsequent temporary loss of working capacity, and therefore the state has provided for such cases for sick leave and the payment of benefits.

For each employee, depending on the level of his income and length of service, it is calculated individually.

What payments are due?

The allowance for temporary disability is calculated by the accounting department of the enterprise based on information about income for the last 730 calendar days.

Payments are made only if the employee promptly submits a sick leave certificate completed by a doctor in a licensed private or public clinic.

A sick leave is issued if an employee, for a number of reasons, is unable to perform his direct duties and has temporarily lost his ability to work.

The reasons are strictly regulated by the legislation of the Russian Federation.

The state allows you to draw up this document in a number of cases:

• when an employee becomes ill;
• to care for a child under 15;
• to care for a relative.

The attending physician can issue a sick leave, the document is drawn up on a special form, and its forgery is prosecuted by the criminal code.

For the calculation, the average length of service for the last 2 years of work is used.

If a person does not have such a long work experience, average wages are used.

Basic provisions

Sick pay provides people with compensation for an involuntary absence from work due to illness.

The first three days are paid by the employer, on subsequent days, payments come from the social insurance fund (FSS). That is why it is so important to have a “white” salary and get an official job.

An employee can take a sick leave if there is a good reason for an unlimited amount of time.

However, payments may be limited: depending on the reason for issuing this document. Limits can also be set on the duration of 1 sick leave.

Legislation

Registration of sick leave and calculation of payments is carried out on the basis of the text of Federal Law No. 255.

In 2016, the level of the minimum wage was changed. which was reflected in the calculation of the amount of payments.

No other significant changes in the system for calculating the amount of benefits are foreseen.

sick pay salary

Salary is paid by the employer only if the employee conscientiously performs his duties.

If this does not happen for any reason, payments are suspended.

To receive benefits for this period, you must strictly follow all the rules and issue a sick leave in a timely manner.

Is it paid?

Salary on sick leave is not paid, during the period of disability, on the basis of the provided sick leave, benefits are paid. It has its limits.

The minimum allowance is accrued to those who do not have previous work experience.

The maximum allowance limits the amount of payments and sets the amount of the maximum earnings for the last 730 days, from which the allowance calculation can be made.

Disability benefit

Before paying a salary, the accounting department sets the period of sick leave and recalculates.

Disability benefit is also paid if the employee is absolutely healthy, but his child or close relative needs care.

In addition, for a number of diseases approved in special lists in the Federal Law and in the FSS, restrictions on the duration of sick leave and payments on it can be canceled.

The benefit is also provided to pregnant women. They can go to maternity leave from the 30th week, and during the weeks before the birth and for a specified period after them, will receive benefits.

The temporary disability benefit at the expense of the employer is paid in the first 3 days.

Is it possible to close the sick leave in another city? Find out here.

Accrual procedure

Sick pay is calculated in the following order: the average earnings for the last two years of work are taken, then this amount is divided by the number of days for this period - 730, after which the average daily salary is set.

How more years he worked, the higher the compensation for sick leave. At the same time, it is not necessary to work at one place of work - to calculate the average daily norm, you must provide certificates from previous places of work.

If during the absence of work the employee was registered with the employment center, then for this period he will be paid a salary in accordance with the level of the minimum wage. This year it is 7500 rubles.

Does it depend on experience?

Sick leave is accrued from the average salary and directly depends on the experience of the specialist:

• if the length of service is less than 6 months, the average salary is calculated on the basis of the minimum wage;
• from 3 to 5 years - 60% of the average salary;
• from 5-8 - 100%.

When working part-time, all employers of the employee are required to pay sick leave.

Maximum amount

If an employee takes sick leave in 2016, then the average daily wage will be calculated based on data for 2014 and 2015.

Each year had its own limit on the maximum income: in 2014 it amounted to 624 thousand rubles, and in 2015 - 670 thousand.

Thus, the maximum allowance for more than 8 years of service will be 1,772 rubles per day.

Violation of the regime

In order to be guaranteed to receive sick leave payments, you must strictly follow all the doctor's instructions and follow the regimen:

• the employee should not attend work without the permission of a specialist, if he is hospitalized - he cannot leave the institution without official confirmation of his recovery;
• also, he cannot change the doctor or clinic where he is served.

All this can lead to the fact that the employer, using legal methods, will reduce or stop paying benefits.

Existing restrictions

Restrictions on the duration of 1 sick leave have only cases when a document is issued to care for a child from 7 to 15 years old or to care for a relative.

In the first case, the duration is limited to 15 days, in total for the year payments will be made within 45 days. In the second case, the restriction is more stringent - 7 days for 1 sick leave and 30 paid days.

There are no restrictions on the duration for caring for a child under 7 years old, the first 60 days will be paid.

If the child has a diagnosis from the approved list of the FSS, 90 days will be paid. If the child is disabled and has not reached the age of 15, the allowance will be paid for 120 days.

Payment for long-term sick leave in 2016 is carried out in the manner prescribed by law.

Can I take sick leave? probationary period? Read here.

Can I be fired on sick leave? Details in this article.

After dismissal

After dismissal, the employee is also entitled to temporary disability benefits, however, there are a number of restrictions:

• the right applies only to himself (the care of a relative or child will not be paid);
• sick leave must be provided to the accounting department within 30 days after dismissal.

Subject to these requirements, the calculation will take place in the usual manner, payments will be made from the FSS.

Payments will be made for the entire period of incapacity for work without division: it came during work or immediately after the dismissal of the employee.

On the video about the calculation

How can an employee calculate sick leave?

The calculation of sick pay is established by the Federal Law of December 29, 2006 No. 255FZ “On Compulsory Social Insurance in Case of Temporary Disability”.

Calculation of sick pay

The calculation of sick pay consists of several stages.

Step 1: Define the period

First you need to define the period for which the sick leave will be calculated .

The settlement period for calculating sick leave payment is two years (calendar), which precede the occurrence of an insured event. This is spelled out in part 1 of article 14 of Law No. 255-FZ.

If it happens that the employee was on parental leave during these two years or a sick leave for pregnancy and childbirth was issued. then this period can be replaced by more early years, provided that this replacement will affect the amount of sick leave payments in a big way.

Step 2: Determining the payout amount

It is necessary to determine the amounts of all payments for the calculated period (in other words, calculate the average earnings).

The average salary includes all payments, of which there were contributions to the Social Insurance Fund of the Russian Federation. Earnings from the previous employer must also be taken into account.

It is important to consider that the law sets a maximum limit on the amount of payments.

That is, the sum of the average salary of an employee for the previous two years cannot be more than the maximum value of the base from which insurance premiums are deducted for each year of the billing period.

To calculate sick leave in 2017, 2015 and 2015 are taken into account. In 2015, the maximum salary for the year was 711,000 rubles, and in 2016 this amount is 796,000 rubles. Thus, the maximum amount that is taken into account when calculating and paying for a temporary disability sheet is 1,507,000 rubles.

Step 3: Calculate the average daily earnings

The average daily salary is calculated as follows: we divide payments from point 2 by 730 days. Even if the year is a leap year, if the employee for some reason could not do his job (business trips, vacations, and other reasons), the figure of 730 days does not change.

The formula for calculating sick leave is as follows:

Average daily earnings * Number of calendar days of vacation

It turns out that it is enough to consider the components of the formula and everyone will be able to calculate sick leave in 2016. But what does the concept of average earnings include? What payments make it up and how exactly is the average income obtained for calculating sick leave benefits?

Calculation of sick leave in 2016 example

As before, the amount of the b/l benefit directly depends on earnings. In addition, it is adjusted and taking into account the length of service of a particular employee. For example: with a work experience of 8 years or more, an employee is entitled to 100% of earnings, if his experience is less than 8 years, but more than 5, 80% of earnings are taken into account, for those employed with an experience of up to 5 years, the limit is set at 60% of the average earnings.

This rule can be better represented in the following table:

IMPORTANT: when calculating the average earnings, it must be adjusted taking into account the limits introduced by the legislator: in 2014 - this is 624,000 rubles, in 2015 - 670,000 rubles.

This value is indexed annually in accordance with the norms of the Decree of the Government of the Russian Federation and is the limit for sick leave.

How to correctly calculate sick leave, taking into account the limit?

As you know, payments to an employee for the last 2 years are taken into account in the calculation of average earnings.

What will be the maximum amount for sick leave in 2016? It is calculated normally for 1 day. For 2016 it is:

This is the maximum daily allowance for b / l from the social security fund.

There is also a minimum limit for sick leave payments in 2016. To understand how sick leave is calculated, taking into account the minimum limit, let's turn to the norms of the law. The amount of the payment cannot be less than the minimum wage. From January 1, 2016, it is equal to 6,204 rubles.

Calculation of sick leave in 2016 example, taking into account the minimum wage

Employee Kovalev O.P. got a job at the enterprise on the first day of June 2015. Previously, he did not work anywhere. He was given a salary of 19,000 rubles. In February 2016, he was on sick leave from the 1st to the 11th.

His average earnings for the last 2 years were:

19 000 rub. * full 8 months. work = 152,000 rubles.

It is necessary to check what is the average salary for the minimum wage for the specified period in order to compare it with the received value. To do this, we use the minimum wage of the current 2016. It is 6,204 rubles / month.

For 2 years, the minimum wage is equal to: 6,204 rubles. * 24 months = 148,896 rubles.

As you can see, the real income of Kovaleva O.P. exceed the minimum wage, which means that we take into account the salary of the employee.

IMPORTANT: if an employee has worked for less than 6 months at the time of calculating the sick leave benefit, his average earnings are calculated based on the minimum wage.

1. Calculation of the average cost of the day.

RUB 152,000 / 730 days = 208.22 rubles / day

Compare the resulting value with the maximum daily rate. RUB 1772.60 > 208.22 rubles, so the actual amount does not need to be adjusted.

1. We reduce the average daily earnings, taking into account the length of service.

RUB 208.22/day * 60% = RUB 124.93/day

1. Calculation of the amount of benefits, taking into account the average daily earnings.

RUB 124.93/day * 11 days = RUB 1,374.23

By the way, the employer pays for the first 3 days of sick leave - as prescribed by law, and only the remaining days are compensated directly from the social insurance fund.

For clarity, let's look at another example of how sick leave is calculated in 2016 for an employee with 6 years of experience and a salary of 85,000 rubles.

Rules for calculating sick leave in 2016 - maximum

Krupskaya G.N. worked at the enterprise for 6 years (we will assume, for simplicity of calculation, that she had no deviations in earnings over the past 2 years) and went on sick leave in August 2016 from the 1st to the 7th. Her salary for the last 24 months before the event did not change and remained at the level of 85,000 rubles. per month At the end of 2014, she received a bonus in the amount of 2 salaries; at the end of 2015, she received a bonus in the amount of the 1st salary. How to calculate sick leave in 2016, taking into account these data?

1. Salary Krupskaya G.N. for the last 2 years: from 08/01/14 to 07/31/16 (5 months 2014 + 12 months 2015 + 7 months 2016 = 24 months).

85 000 rubles/month * 24 months = 2,040,000 rubles. for 2 years.

1. Earnings including bonuses amounted to:

2,040,000 + 85,000*2 + 85,000 = 2,295,000 (rubles)

We don’t need the minimum wage for calculating sick leave in 2016, but we need to adjust it to take into account the maximum sick leave limit. To do this, we calculate average cost 1 day.

1. The average daily actual earnings of an employee:

RUB 2,295,000 / 730 days = 3,143.84 rubles.

1. The average daily earnings for calculating sick leave in 2016 cannot exceed 1,772.60 rubles per day. So, to calculate the sick leave, Krupskaya G.N. take a smaller value. It is not necessary to correct it taking into account the length of service, since the total experience of the employee is more than 8 years.
2. Calculation of sick leave allowance, taking into account the maximum limit:

1,772.60 rubles / day * 7 days = 12,408.20 rubles, of which 5,317.80 will be paid from the employer's funds, and 7,090.40 rubles. from the FSS.

IMPORTANT: when calculating benefits for b / l, it is necessary to take into account not only the maximum and minimum limits of average earnings, but also restrictions on sick days.

The concept of the maximum period for sick leave

The calculation of sick leave in 2016, taking into account the duration of the disease, has a number of features. The legislator regulated the terms for issuing sick leave with the following most common and practical terms:

• terms of outpatient treatment - up to 15 days. inclusive
• terms of treatment, including the hospital - the entire period of treatment in the hospital + no more than 10 days. outpatient rehabilitation
• terms of sanatorium treatment are limited to a course of 24 days

IMPORTANT: during the period of the "sanatorium" sick leave due to an occupational illness / injury, you can include the travel time to the sanatorium and back.

• terms of sick leave for pregnancy and childbirth range from 140 to 196 days, taking into account multiple pregnancies and possible complications
• the terms of sick leave for child care vary: if the child is not more than 7 years old - for the entire period of his illness, if the child is 7 - 15 years old - up to 15 days. inclusive, for children over 15 years old - only 3 days.

IMPORTANT: the above periods of illness can be increased by decision of a special "medical" commission of a medical institution.

1. Add up all performance payouts job duties that the employer has made for you over the past 2 years (for this you can use the 2-NDFL certificates).
2. Divide the amount received by 730 days, so you get your average daily earnings.
3. If the value according to clause 2 is higher than 1,772.60 rubles, then it is the indicated maximum limit that must be taken into account.
4. Do not forget to adjust the average daily earnings to calculate the sick leave, taking into account your length of service: up to 5 years - multiply by 60%, 5-8 years - multiply by 80%, over 8 years - we accept without changes.
5. We count the number of days of illness, moreover, all holidays and weekends of the period of incapacity for work fall here, since the bulletin is calculated by calendar days.
6. We multiply the average daily earnings received, taking into account the restrictions of paragraph 4, by the number of days of illness - this will be the disability benefit.

Calculation of sick leave: what should an employee know?

There were no significant changes in sick leave payments in 2016. A disabled employee of the enterprise must at least have the following information in order to understand how sick leave is considered:

• sick leave will not be paid if you bring it after 6 months from the date of recovery
• sick leave will not be accepted if the form on which it is issued does not correspond to the regulated form
• you can get sick leave not only for your illness, but also for caring for a relative
• you are entitled to disability benefits from the FSS, even if you have not worked for the last 2 years
• the amount of benefits unemployed during the last 24 months. of a citizen of the Russian Federation will be calculated from the value of the minimum wage
• at the request of the employee, the time spent on maternity leave can be replaced by another period when calculating benefits for b/l
• the previous rule also applies to parental leave, this period can be removed from the 2-year salary calculation and replaced with a more profitable one
• laid-off employees, from the date of dismissal of which 30 days have not passed, are entitled to a benefit from the employer in the amount of 60% of the average earnings

Calculation of sick leave in 2016: information for the employer

The sick leave can be submitted both to the personnel department and to the accounting service of the company. The procedure for processing deviations from the standard work schedule and the calculation of benefits depend on the customs of the business turnover of a particular enterprise. What should a personnel officer and / or accountant know if he has to calculate sick leave:

• to calculate the average daily earnings of an employee for a sick leave, you need information for the last 2 years
• if the employee has been employed by you for less than 2 years, but previously worked, you will need information about his earnings from the previous place of work
• if an employee cannot bring the required certificate of earnings from a previous job, make an official request to the territorial FIU
• if the employee nevertheless brought the necessary certificate, but the allowance was already calculated and paid to him, its amount must be recalculated
• recalculation of previously issued disability benefits based on new earnings certificates is done only for the last 3 years
• it is necessary to issue a sick leave allowance simultaneously with an advance payment or payroll, whichever comes first
• you will not have a question about how to calculate a sick leave in 2016 if an employee falls ill while under arrest or taking a vacation at his own expense
• only starting from the 4th day of incapacity for work, the sick leave benefit will be paid from the FSS funds, the first 3 days are compensated by the employer himself

How is sick leave considered in 2016 for a laid-off employee?

Why do situations arise when the calculation of sick leave payment has to be done for an already dismissed employee? First of all, this is due to the fact that the employee fell ill, terminated the contract, and then, after the dismissal was issued, he presented the official sick leave form. In this case, he cannot be denied assistance.

IMPORTANT: the procedure for calculating the sick leave in 2016 is relevant only for the dismissed person, it does not apply to diseases and care for his family members.

There is a second case when the rules for issuing a sick leave in 2016 also apply to a citizen who has already been dismissed. It is enough to refer to the rules of law to understand that if a person falls ill within 30 days after his dismissal from the organization, this employer is obliged to pay him an allowance.

IMPORTANT: after the dismissal, the employer pays the sick leave to the former employee only in the amount of 60% of the average daily earnings.

Assistance in calculating temporary disability benefits

In practice, it is not uncommon for a payroll accountant to not know how sick leave is calculated. This is due to the lack of experience of a specialist and / or a small number of employees, when it is rarely possible to practice calculating deviations from the standard work schedule.

The necessary information on the calculation of average earnings and the calculation of calendar days of disability can be found on the Web. But there are times when general data is clearly not enough. It is important to know what payments and how to include in total earnings, what to be guided by when evaluating general experience work, etc.

Then professional payroll consultants can come to the rescue. Outsourcing companies for accounting and reporting work remotely. Involving outside specialists allows not only to obtain professional references, but also to reduce accounting costs.

Online sick leave calculator

Engaging an outside specialist to calculate salaries, benefits and submit reports to funds is help for the employer, but what about an employee who wants to know how the sick leave is calculated in 2016, but cannot cope with all applicable rules and regulations?

For such cases, there are special interactive calculators on the Internet for calculating temporary disability benefits. It is enough to enter the basic information there, and the online calculator will show how the sick leave is calculated. The amount may differ slightly from the actual, but the differences will not be critical.

Typically, this functionality online help the hospital calculation for 2016 is as follows:

As you can see, the basic information is filled out from the sick leave. AT without fail You need to enter income. The 2-NDFL certificates that the employer issues to employees annually will help you with this.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

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 seniority 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.

Basic provisions

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 introduced No. 86-FZ dated May 01, 2017).

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" of July 24, 1998 (last edition of 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. So for every day hospital worker 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 leaves 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 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. Condition - 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.

Relative	Maximum duration of 1 sick leave in days	Number of paid days per calendar year
Child under the age of 7	No restrictions
A child under 7 years of age with a disease from a special list of the FSS	No restrictions
Child aged 7-15 years
Disabled child under 18 years of age	No restrictions
A child under the age of 18 with HIV and other diseases according to the list No. 255-FZ article 6, paragraph 5, paragraphs 4.5	No restrictions	No restrictions
Other relative

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 of payment of 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;
• copy of statement or account statement plastic card(at non-cash payments with staff)
• 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 worked, 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 that regulate 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.

1. For the calculation, earnings for the previous 2 years are taken. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the billing period by 730. Details of the calculation can be found in the Decree of the Government of the Russian Federation.
2. The District coefficient field defaults to a coefficient of 1. If the employer is located in an area where regional coefficients apply, the coefficient applied is indicated. If coefficients are not applied, coefficient 1 is used in the calculation formula.
3. The number of years is indicated in the Experience field. full years seniority (the length of service for all employers is considered). For example, an employee's length of service is 4 years 9 months, the length of service is 4 years. The dependence of the amount of benefits on the length of service is indicated in Article 7 of the Federal Law of June 29, 2006.
4. If the employee's length of service is less than 6 months, then the length of service is indicated as 0 and the calculation of benefits is based on the size of the minimum wage.
5. When calculating benefits for work injury, the amount of earnings accepted for calculation is not limited. However, there is a maximum amount: the benefit for a full calendar month cannot exceed four times the maximum amount of the monthly insurance payment,.
6. When calculating benefits for caring for a sick child, the first 10 days of sick leave are calculated taking into account the length of service of the employee, the remaining days are paid at a rate of 50%, regardless of the length of service.
7. The benefit to the dismissed employee is paid only if the incapacity for work occurred within 30 days from the date of dismissal.
8. Calculation of benefits for persons living in areas Far North and concluded an employment contract before January 1, 2007, is made in the amount of 100%, regardless of the length of service (Article 17 the federal law from 29.12.2006