Who pays sick leave. How sick leave is calculated - calculation rules

In the article we will consider how to pay sick leave: features of the procedure, the procedure for calculating sick leave, and also give a good example. A sick leave is a document issued by a medical institution specialist in connection with disability due to injury or illness of the employee himself or his immediate family.

How sick leave is paid: features

On the basis of this sheet, the employer is obliged to calculate and pay the allowance, and he must cover the first three days with his own funds, all subsequent days will be reimbursed by the FSS. This payment procedure is provided in case of illness of the employee himself. If he takes care of a sick close relative, including a child, then the entire amount of the allowance is reimbursed by the FSS.

Sick leave can be used up to 6 months from the date of issue. In case of violation of this period, the payment of benefits is not made.

Having received a disability certificate from the employee, it should be checked for the correctness of the reflected information. There are specific requirements for filling it out, prescribed in the paragraphs of the Procedure for issuing sick leave. First of all, there should be no corrections, strikethroughs. The doctor must sign the sheet, the signature is certified by the seal of the medical institution.

This document must include correct information about:

• A sick employee (his full name, gender, birth information);
• A sick child, if the sick leave was opened in connection with caring for him (his name and age);
• Place of work (company name).

The specified data must be filled in correctly, if incorrect information is indicated, then it is necessary to send the employee to a medical facility to correct the document and issue a new one with correct data.

The calculated disability benefit should be assigned to the employee within 10 days from the date of presentation of the relevant sheet, and it should be handed over to the employee on the next day of payment of wages. If the employer violates the terms, the employer has the right to demand monetary compensation for every overdue day.

Personal income tax must be withheld from the hospital allowance and paid within the month in which the allowance itself was paid. Funding contributions are not required.

The procedure for calculating sick leave

In the procedure for calculating sick leave, the following values ​​\u200b\u200bshould be determined:

1. The period that will be recognized as the settlement;
2. Total income for the given period;
3. Average earnings for 1 day;
4. insurance experience;
5. % of payment in accordance with the length of service;
6. Number of days to pay.

Benefit = average daily wage * % of payment * number of sick days

Billing period

For the calculation, 24 months are taken, that is, two calendar years (from the 1st to the 31st) coming before the year in which the ability to work was lost.

It is allowed to replace the years of the billing period if vacations due to pregnancy and caring for a newborn child fall into this time period. In this case, the replacement is made for those years that precede the year of departure for the specified types of vacation. A change in accounting years is acceptablea if it results in an increase in disability benefits.

If the calculation is carried out in 2016, then total number days of the billing period will be 730 days.

Income for the billing period

This income will serve as the basis for calculating sick leave. To determine it, you need to add up all those payments that were made in favor of the employee in the period recognized as the settlement period.

Payments from which the employer made social contributions are taken into account.

Moreover, the current employer must take into account not only the amounts that he himself paid, but also calculate payments for previous jobs, if there is documentary evidence of such income in the form of relevant certificates. The employee needs to take certificates from those employers from whom he received income in the billing period, and transfer them to the current place of registration.

When calculating the total income for 2 years, you must take into account the marginal base established for each year. If the total income for the year exceeds the established limit for that year, then this limit must be taken into account. That is, payments in excess of the marginal base are not taken into account.

The total income for 2 years will be taken equal to 24 times the minimum wage at the time of the calculation, if, after summing up all the employee's payments, it turns out that the amount received is less than 24 * minimum wage.

That is, the legislation establishes for the benefit in connection with the loss of working capacity both the maximum and the minimum limits.

If the calculation is carried out in 2016, then the maximum possible income for a sick leave will be 624000 + 670000 = 1294000, and the minimum 24 * 6204 = 148896.

Average earnings per day

The formula for the calculation is:

Average daily earnings = Total income per settlement per. / number of days in est. per

Insurance experience

This length of service is a certain time period that gives the right to receive insurance payments, including disability benefits. It includes the following periods of time:

• Implementation of functions under labor contracts;
• State or municipal service;
• Service in law enforcement, fire fighting, military bodies;
• For individual entrepreneurs - periods of voluntary insurance in the FSS when deducting contributions for themselves;
• Other periods when social mandatory contributions were made.

The calculation must be carried out in such a way that the final value of the insurance period is expressed in full years x and months. For this purpose, the calculation should be carried out as follows:

• 1. The number of full years from 1.01 to 31.12, coming for the indicated periods, is considered;
  2. The number of full months from 1 to 31 is considered, which are not included in paragraph 1;
  3. The remaining days not taken into account in the first two paragraphs are considered;
  4. Days are converted to months, given that every 30 days is 1 month;
  5. Remaining days less than 30 are discarded;
  6. Months are converted into years, taking into account the fact that every 12 months is 1 year (here, the months received from clause 4 are also taken into account);
  7. The total number of full years and months is considered, taking into account the calculations made above.

Sick pay percentage

Depending on the length of service, a percentage of average earnings is set, which will be used in the calculation.

In a standard situation, the following dependence of the percentage on the length of service is applied:

If the leaflet is provided due to the care of a sick child under 18 years of age outside the hospital, then the following dependence applies:

Number of sick days to pay

The number of days to be paid is taken from the disability certificate. All specified days are taken into account, including holidays and weekends.

If the employee went on the main vacation and fell ill during it, then the sick leave is paid for all the days of illness, and the vacation period itself is extended or postponed. This rule is true when issuing a leaflet due to illness of an employee. If a child falls ill, then the days of the sick leave who came on such a vacation are not paid, and the vacation period itself is not extended.

If the disease fell on unpaid leave, childcare, educational, then you do not need to pay for these days. Also, the days of illness that fell during the time of being in idle time are not paid.

There is a limit on the number of days for which benefits can be paid when caring for a child or other close relative:

sick face		Child under 7 years old	Child over 7 but under 15	Child over 15 or other relative	Disabled child
Number of days for payment	One sheet at a time	Without Borders	15	7	Without Borders
	In a year	60	45	30	120

sick leave formula

The amount of the allowance is calculated according to the following formula:

Benefit \u003d average daily earnings *% average earnings * number of paid sick days

An example of calculating sick leave

An employee of A.A. Kozlov, who worked in this company since 03/10/2012, fell ill in ABS LLC, the data for calculation are as follows:

• illness period from 09 to 20 March 2016;
• from 05 to 10 March 2016 he was on leave without pay;
• previous place of work – Niks LLC from 06/04/2009 to 02/25/2012;
• income in 2014 - 640,000 rubles;
• income in 2015 - 650,000 rubles.

1. Estimated will be 2014 and 2015, that is, 730 calendar days.
2. Income \u003d 624000 + 650000 \u003d 1274000 rubles. (in 2014, income exceeded the marginal base of 624,000).
3. Average daily earnings \u003d 1274000 / 730 \u003d 1745.20 rubles.
4. Experience:

• In Nix LLC - 2 full years (2010 and 2011), 7 full months (from July to December 2009 and January 2012), 52 days (from 4 to 30 June 2009 and from 01 to 25 February 2012);
• In ABS LLC - 3 full years (from 2013 to 2015), 11 full months (from April to December 2012 and from January to February 2016, 30 days (from 10 to 31 March 2012 and from 1 to 8 March 2016).
• Total experience \u003d (2 years + 3 years) + (7 m. + 11 m.) + (52 days + 30 days) \u003d 5 years. + 18 min. + 82 days = 6 l. 8 months

1. The percentage of average earnings for the experience of 6 years. 8 months = 80%.
2. The number of paid days = 10 (March 9 and 10 are not paid, since Kozlov was on vacation at his own expense).
3. Allowance \u003d 1745.20 * 10 * 80% \u003d 13961.60 (for 3 days, 4188.48 rubles will be paid by ABS LLC, for the remaining days 9773.12 rubles will be paid by the FSS).

A sick citizen goes to a polyclinic, where for the entire duration of the illness he is issued a disability certificate, paid according to certain rules. The procedure for calculating the amount of sick leave is constantly changing. How payment is made, what indicators affect the amount of payments - questions that interest anyone who falls ill.

The legislative basis for processing and paying temporary disability benefits is. Payments are accrued to all employees of the enterprise ( article 183 of the Labor Code of the Russian Federation), including partners.

A certain limit has been set for paying days when an employee could not be at work due to his illness or illness of a relative (child). According to Article 5 of the Federal Law No. 255 Paid stay on the ballot during:

• illnesses, injuries: a benefit is accrued for the entire period of recognition by a doctor of a given person as disabled;
• caring for a sick relative: payments are made for no more than 7 days for each case and should not exceed 30 days per year;
• caring for a sick child under 7 years old and from 7 to 15 years old: paid sick leave for a period not exceeding 60 and 45 days per year, respectively;
• care for a disabled child: the state pays for 120 days a year;
• recovery after surgery: 12 months are provided;
• undergoing spa treatment: no more than 24 paid days are provided;
• maternity leave: payments are made in 140 days.

Important! Sick leave is paid even in a situation if a person quit and immediately fell ill within a month. The employer is obliged to pay 60% of the average earnings ().

Exceptional situations when the employee is not paid for days of incapacity for work include:

• being on leave without pay;
• detention;
• idle time;
• suicide attempt;
• getting a domestic injury in the first five days .

How sick pay is paid

The disability certificate is paid for by:

• enterprise reserves;
• amounts of the Social Insurance Fund (FSS).

If the employee himself falls ill, then the first 3 days are paid by the enterprise, all subsequent days are paid by the FSS. When issuing a care document, all required days are fully paid from the FSS amounts.

Important! Disability payment is made for the calendar days specified in the sick leave.

Making a hospital document

The sick leave is official document, indicating good reason when absent from work. The document is issued on a special form with a certain degree of protection.

A sick leave certificate is issued to a sick citizen in medical institution where he turned for help. Registration takes place on the basis of the CHI policy and passport. A temporary disability bulletin can be issued at the onset of the disease or after recovery (at discharge). The rules for filling out the document are detailed in the Order of the Ministry of Health of the Russian Federation:

1. Information is entered by the health worker in specially designated cells in legible handwriting and only with a pen, preferably black.
2. The medical institution issues a duplicate of the sick leave certificate if errors or omissions are found in the document, which, due to corrections, loses its legal force.
3. Diseases must be filled in in the form of special codes.
4. All remaining blank fields in the "Exemption from work" column must be crossed out with a horizontal line.

Important! If the employee is registered in several organizations, then a document on temporary disability is issued for each of them. A mark is put on it: the main place of work or part-time.

Since 07/01/2017, electronic sick leave certificates have been introduced as an alternative to paper documents. The consent of the patient is required before it is given.

Illness while on vacation

If a citizen falls ill while on vacation, then article 124 of the Labor Code of the Russian Federation he has a choice:

1. Transfer vacation days that coincided with illness to another period. (In this case, you need to write a statement indicating the dates of the transfer.)
2. Continue to take your vacation. No paperwork is required, the vacation is extended automatically.

Important! The extension due to illness only applies to basic and supplementary leave. If an employee's child falls ill during an employee's vacation, the issued ballot will not affect the duration of the vacation in any way.

In 2018, there were no major changes in the payment of a document fixing temporary disability. The amount of the benefit is affected by 2 main indicators:

• work experience;
• the amount of earnings.

Seniority is the main component in determining benefits in case of illness.

Important! When applying for a disability certificate for caring for children under 15 years old for the first decade, payment is accrued according to the existing length of service. For other days - 50% of the average salary. This calculation applies only to children undergoing outpatient treatment.

Another equally important component in the calculation is the amount of earnings. Taken over the last 2 years. If the amount of the employee's annual earnings exceeds the marginal base of insurance deductions established for a particular year, the size of this base is taken for calculations.

Year	Limited amount of insurance premiums
2016	718 thousand rubles
2017	755 thousand rubles
2018	815 thousand rubles

Accrual algorithm

1. Calculation of the total salary for two recent years. If the employee has worked in more than one place during this time, then the provision of salary certificates taken from previous organizations is required.
2. When comparing the total earnings received for the last 2 years and the sum of 2 indicators for insurance premiums for the same years (718,000 + 755,000 = 1,473,000 rubles), the smallest of the compared amounts is taken into account.
3. Determination of the average daily earnings, which is obtained by dividing the amount selected for calculations for the last 2 years by the number of days (365 * 2 \u003d 730).
4. Finding out the percentage that is paid to the employee, depending on the length of service.
5. The final calculation of the amount of the issued sick leave.

Among state system protection of citizens is special part on compulsory insurance of all employees and their families in the event of disability.

These legal relations are regulated by Article 39 of the Constitution of the Russian Federation, which guarantees the receipt of social assistance to disabled citizens, as well as several federal laws. Among them, one can highlight the Federal Law No. 255"On compulsory social insurance in case of temporary disability and in connection with motherhood".

…employer

In the case when the employee is insured only by his employer, who transfers all the necessary contributions to the FSS of Russia (Social Insurance Fund) for him, then the disability certificate is paid depending on the reasons for the disability.

Payment from the first to the third day by the employer, and then by the Fund:

• (excluding injuries due to accidents and occupational diseases);
• illness;
• artificial insemination and abortion.

In all other cases, payment is made by the FSS from the very first day of disability.

For example, during sanatorium treatment, quarantine or caring for a sick child.

…an insurance fund

The FSS pays sick leave from the first day in cases where the employee went on sick leave due to:

• quarantine at your enterprise or during the quarantine of a child under the age of 7 years;
  prosthetics in a hospital;
• sanatorium treatment after a stay in a hospital;
• as well as for any member of the family.

In other cases, when the cause of the sick leave is the illness of the employee himself, including abortions and in vitro fertilization, the FSS makes payments, including from the 4th day of being on sick leave.

Also, if the employee is insured in the Voluntary Medical Insurance Fund, payments to him are made by this fund from the first day, regardless of the reasons for going on sick leave.

Reasons for refusal by the employer to pay sick leave

The only reason an employer may refuse to pay sick leave may be to be.

No other argument can serve as a reason for refusal. If the money has already been paid by the time the fact of forgery is established, the money is withdrawn by the employer from the future salary of the employee.

It is illegal to force people to take unpaid sick leave. When he insists on this, you should still give the sick leave to the accounting department, having previously removed a copy from it and asked the employee who accepted it to sign on it.

It is made within 10 days from the date of transfer of the sick leave to working organization. The payment is made on the date of accrual closest to the assignment of the allowance. wages.

If this does not happen, you can submit an application to the labor inspectorate, where you can describe the whole situation. You can also apply to the prosecutor's office or the court to appeal against the position of the employer. Article 145.1 of the Criminal Code of the Russian Federation refers to liability for non-payment by the insured of wages, benefits and other mandatory payments.

You should know that you cannot fire an employee because he is often sick.

If you regularly and timely provide a sick leave to the accounting department, this is a guarantee that you were absent from work for a good reason. This means that dismissal due to illness can be easily challenged in any court.

Each employment contract may contain special clauses related to absenteeism due to illness. For example, it may say about the need to warn the director about absenteeism due to illness. In such cases, you still have to fulfill such a clause of the employment contract, otherwise the dismissal can hardly be challenged in court or the prosecutor's office.

Special cases

Grounds for reducing payments

• with a note about this on the sick leave and an explanatory note from the employee himself about the reasons for the incident. It serves as the basis for reducing the payment of benefits from the day of the violation in accordance with the minimum wage, if there was no good reason for the violation.
• Failure to appear for a second examination or medical examination.
• The occurrence of disability due to the use of drugs, alcohol and similar substances.

Grounds for denial of disability benefits

• Suicide attempt, intentional self-harm.
• Incapacity for work associated with the commission of an intentional crime.

Benefit payments are not assigned during periods

Learn more about pitfalls.

The employer went for broke and decided to leave you without a salary? No problem! By you will learn the algorithm of actions that will quickly reason with the presumptuous boss!

You will find a lot of information about the pension provision of civil servants in ours, written by legal professionals.

Payment of sick leaves by the employment center

Payments to former employees who have received the status of unemployed in the Employment Center are made in accordance with Art. 28 of the Law of the Russian Federation "On employment in Russian Federation» from 29.12.2015.

In this case, the amount will exactly match the amount of unemployment benefits that a person receives. Funds for the hospital allowance will come from a special state fund.

We emphasize that the sick leave is paid by the FSS in all cases, except for the first three days of incapacity for work due to health problems of the employee himself (injury, illness, poisoning, etc.). Under these circumstances, the obligation to pay is on the employer.

An employee who has concluded an employment contract with an employer is entitled to a temporary sick leave. Knowing how many calendar days are required, how payment is made, he will be able to fully recover or take care of sick loved ones.

Of course, it is important to take into account holidays and know if holidays are paid on sick leave, and if so, how.

How is sick leave paid?

All calculations are made in accordance with the employee's earnings and work experience at this workplace. The total amount of payments may also be affected by a violation of the sick leave regime.

The legislation defines:

• if the employee has worked at this workplace for more than 8 years, then the PL will be paid - 100% of the total amount;
• if the employee's length of service at this workplace is from five to eight years, in this case 80% will be paid;
• less than 5 years of work experience - compensation will be 60%;
• upon dismissal of an employee due to illness - PL will be paid in the amount of 60%, regardless of the length of service.

When calculating, you need to take a period that will be equal to the previous two years. For example, if an employee fell ill in 2018, then income for 2017 and 2016 is taken. It also includes not only salary and compensation, but also all bonuses received by him for the past two years. For more information about paying sick leave for a domestic injury, see the article at the link.

To determine the payment, the following calculations must be made:

• If in 2016 100,000 rubles were earned, and in 2017 - 130,000 rubles (100,000 + 130,000 = 230,000 rubles);
• This amount must be divided by 730 calendar days (this is total days in two years, the figure does not change,). 230,000/730=315 rubles. 315 rubles is average earnings per day;
• For further calculation, you need to do the following: 315 * 7 (days of illness) * 0.8 (coefficient for this length of service, i.e. 80%), it turns out 1,764 rubles payable.

The following question is no less relevant: how long can you be on sick leave continuously since 2018? Answer - .

Sick leave for child care how many days a year is paid?

The number of days in a year to pay for the BC for caring for a sick child is determined by law in accordance with his age, but there are restrictions:

• a child under seven years of age, sick leave is reimbursed for 60 days a year;
• aged from seven to fifteen years, will be paid for 45 days;
• for a child from the age of fifteen, compensated for 30 calendar days.

I would like to note that compensation for sick leave will be made for the number of days indicated above, but due to the illness of the child, the employee can take care of him longer than expected, only these days will not be paid by the state.

There are exceptions for children with disabilities or severe illness:

• the ballot, caring for a disabled child under the age of fifteen, will be paid for no more than one hundred and twenty days a year;
• if the child is under seven years old and has a serious illness, up to ninety days are paid;
• if a child under 15 is diagnosed with HIV, the FSS reimburses the person who was with him for the entire period of inpatient treatment.

When applying for a disability certificate, you need to consider who is caring for the child. The document indicates the degree of relationship. As a rule, the mother takes care of. If the care is provided by another family member, then he can also apply for a BC. Naturally, if the caregiver is employed by law.

How many days a year is sick leave paid to a disabled person?

In accordance with part 3 of article 6 of the Federal Law No. 255 of December 29, 2006, an employee who is himself a disabled person is paid a ballot for 50 days. The duration of one disability certificate should not exceed 40 days.

How many days of paid sick leave after dismissal?

Within thirty (calendar) days from the date of dismissal, the employee can apply to the organization from which he quit for compensation on a sick leave (size of 60 percent). Payment period up to six months. Sick leave must be issued only to the employee himself. Additional details on the payment of sick leave after dismissal own will(for 2018) are available.

Payment of sick leave in 2018 - how many days are paid at the expense of the FSS?

In 2018 Labor Code The Russian Federation guarantees payment for temporary disability to an employee (Article 183). Detailed description how the payment is calculated is reflected in the Decree of the Government of the Russian Federation No. 375 and in the Federal Law No. 255.

By law, sick leave is required in the following cases:

• if the employee himself fell ill;
• if a close relative is sick;
• if the employee's child is ill;
• the employee is undergoing treatment in a sanatorium;
• if the employee is entitled to prosthetics.

In accordance with the law, the sick leave is paid from the funds of the Social Fund. insurance (FSS), except for the first three days. In case of illness of the employee’s children, members of his family, prosthetics, treatment in a sanatorium, the FSS pays all the days.

Sick leave can be paid individual entrepreneurs, and lawyers, etc., but only if they make contributions to the FSS.

How many days sick leave is paid at the expense of the employer?

The employer compensates for the first 3 days of illness, but only if the employee himself was sick. Accruals must be made within ten days from the date of registration of the sick leave.

In case of delay in payment, the employee can apply to the labor inspectorate, the prosecutor's office and even to the court. He can receive compensation if the payment deadlines are not met.

Compensation is calculated as follows: 1/300 of the rate set by the Central Bank of the Russian Federation for each day.

Restrictions when calculating sick leave in 2018

The sick leave is calculated in accordance with Article 10 of the Federal Law No. 255 (you can download the law from the link above). There are restrictions when calculating the payment of sick leave for pregnancy and childbirth.

Not taken into account:

• periods of poor health of a woman;
• the period of pregnancy and childbirth;
• caring for a newborn baby;
• periods when the employee was released from work, but the position was retained by him.

A sick leave certificate is required to apply for maternity benefits and maternity leave. It determines: the date of the beginning and end of the period of disability, in connection with the birth of a child. It must be paid 100%.

There are cases when disability benefits are paid at 100% of the salary. For example, if an employee was injured at work or an occupational disease.

Payment is not limited to the length of service, the employee is also reimbursed for all days on the sick leave.

Important! A medical organization that issues sick leaves must necessarily have a license, specifically for assessing temporary disability, in addition to a license for medical activities.

Here are the rules, an example, a calculator for calculating sick leave.

Note: at the time of writing, the minimum wage was 11,280 rubles. Keep in mind when calculating that the size of the minimum wage may change.

How to apply for sick leave

The form of the disability certificate was approved by the Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. The sick leave confirms that the employee was absent from work for a good reason (paragraph 2, paragraph 17 of the letter of the FSS of the Russian Federation of October 28, 2011 No. 14-03-18 / 15-12956). On its basis, the employee is paid benefits for temporary disability and for pregnancy and childbirth (Articles 183, 255 of the Labor Code of the Russian Federation, part 5 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ (hereinafter - Law No. 255-FZ) ).

Please note that not all medical organizations can issue a sick leave. The medical organization must have a license for medical activities, including the performance of works (services) for the examination of temporary disability (clause 2 of the Procedure for issuing sick leave certificates, clause 3 of the Regulation approved by Decree of the Government of the Russian Federation dated April 16, 2012 No. 291).

Cases upon occurrence of which a sick leave is issued:

• illness (injury) of a citizen;
• post-treatment of an employee in a sanatorium-and-spa institution;
• prosthetics in a hospital;
• illness of a family member who needs care;
• pregnancy and upcoming childbirth;
• quarantine.

Systematize or update your knowledge, gain practical skills and find answers to your questions at the School of Accountancy. The courses are developed taking into account the professional standard "Accountant".

Filling out a sick leave

We note a few important points, which should be considered when filling out a sick leave:

The doctor fills in certain sections, they are indicated in paragraphs 56 - 63 of the Issue Procedure and certifies with the seal of the medical institution;

The doctor has the right not to fill in the line “place of work - name of the organization” (especially if the patient cannot correctly name the name of the organization). The employer can enter the name of the organization on their own in black gel, capillary or fountain pen and block letters. You cannot fill out a sick leave sheet with a ballpoint pen or use ink of a different color.

If the doctor makes a mistake when filling out the form, then he must issue a duplicate certificate of incapacity for work (paragraph 5, clause 56 of the Issuance Procedure);

Requirements for the form of printing medical organization not installed. The imprint of the seals of medical organizations may contain the text “for sick leave certificates”, “for sick leave certificates” (paragraph 2, clause 2 of the letter of the FSS of the Russian Federation of October 28, 2011 No. 14-03-18 / 15-12956).

For its part, the employer should pay attention to whether the doctor of the medical organization filled out the form correctly. This is important, since the FSS of the Russian Federation will not reimburse expenses if the employer accepts a disability certificate filled out in violation of the Issuance Procedure;

The employer must complete the sections specified in paragraphs 64 - 66 of the Issue Procedure;

Please note that the presence of technical flaws in filling in the disability certificate (for example, getting stamps on information field, putting spaces between the initials of the doctor) is not a basis for its re-registration and refusal to prescribe and pay benefits, if all the entries are readable (paragraph 5, clause 17 of the letter of the FSS of the Russian Federation of October 28, 2011 No. 14-03-18 / 15- 12956).

Rules for calculating sick leave

1. The benefit for temporary incapacity for work due to illness or injury is paid:

• 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. Temporary disability benefit is paid for calendar days, i.е. 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 ( complete list exceptions are listed in paragraph 1 of Art. 9 federal law dated December 29, 2006 No. 255-FZ). For example, leave without pay, annual paid leave, study leave.

3. Temporary disability benefit is paid depending on the length of service of the employee.

Please note that in 2019 the insurance period has not changed, it is still determined according to the rules of Part 1 of Art. 7 of Law No. 255-FZ and is:

The experience is calculated according to the data work book. If an employee has lost this document, then the experience can be calculated by employment contracts and certificates from previous places of work (clause 8 of the Rules, approved by order Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91). If the employee does not have a work book, no contract, no certificates, then the PFR department can request information about the salary.

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

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

6. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings in the billing period by 730.

Conclusion: when calculating temporary disability benefits, there should always be two starting points:

The billing period will always be 2 full calendar years.

Earnings in the billing period will always be divided by 730.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

1. Indicate 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. You will see the final table for calculating the amount of sick leave, taking into account the length of service of the employee.

Free online calculator sick leave from the Kontur.Accounting 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. The calculator also contains hints with links to articles of normative documents.

Calculation and payment of sick leave in 2019

This example illustrates well how benefits are calculated:

Example:

Solovyov V.S. temporary disability benefits are paid for the period from February 01 to February 10, 2019 (10 calendar days). Insurance experience Solovieva V.S. is 8 years old. During 2017, the employee was paid a salary of 770,000 rubles. In 2018, this employee received a salary of 800,000 rubles.

Determine the amount of temporary disability benefits.

1. Determine the amount of wages for the billing period for the previous two years.

For 2017: 770,000 rubles.

For 2018: 800,000 rubles.

For 2017, only earnings in the amount of 755,000 rubles will be included, since the FSS will not reimburse the employer for more than the maximum base for calculating insurance premiums. For 2018, payments made to Solovyov should be included in the calculation in full. The marginal base for 2018 is 815,000 rubles.

The amount of payments to be included in the calculation will be:

755,000 + 800,000 rubles = 1,555,000 rubles.

2. We calculate the average daily earnings.

1,555,000/730 = 2,130.14 rubles

3. Determine the amount of temporary disability benefits.

2,130.14 * 10 = 21,301.4 rubles

An example of calculating sick leave for child care:

Engineer Nozhkin G.S. was on sick leave to care for a child aged 14 from March 03, 2019 to March 18, 2019. He brought a sick leave to the organization for payment.

How to pay sick leave to engineer G.S. Nozhkin?

When caring for a sick child or other family member, the allowance is paid subject to the restrictions established by Art. 6.7 of Law No. 255-FZ.

Minimum 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.

Example:

Somova A.A. fell ill on July 25, 2019 and was ill for five calendar days. This employee has been with the organization since January 9, 2019. Settlement period Somova A.A. not worked out. Insurance experience 7 months. In the locality where this employee works, a district coefficient of 1.6 is set. The use of the district coefficient is justified by p. 11(1) of the Regulations on the peculiarities of the procedure for calculating temporary disability benefits ... (approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

(11,280 rubles x 24 months): 730 days X 60% x 5 days * 1.6 \u003d 1,780.08 rubles.

The amount of the benefit, even if it is calculated on the basis of the minimum wage, depends on the length of service!

Example:

Komova V.N. fell ill on June 30, 2019. On that day, a sick leave was opened for her. The sick leave was closed on July 11, 2019. The employee's earnings in 2017 amounted to 56,000 rubles; in 2018 - 89,000 rubles. Komova's insurance experience is 5 years.

1. Determine the average daily earnings.

(56,000 + 89,000) / 730 = 198.63 rubles.

2. Compare the actual average earnings with the minimum.

(11,280 * 24) / 730 = 370.85 rubles. > 198.64 rubles

3. Determine the amount of benefits for 13 days.

370.85 * 13 days * 80% = 3,856.84 rubles

Rolling benefit for temporary disability

If an employee has violated the regimen prescribed by the attending physician, then from the day of the violation, the allowance is considered from the minimum wage (clause 1, part 2, article 8 of Law No. 255-FZ). The doctor will put the date of the violation in the hospital (clause 58 of the Procedure, approved by order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n). If an employee falls ill due to alcohol, drug or toxic intoxication, then the allowance for the entire period of illness is calculated from the minimum wage (clause 2, part 2, article 8 of Law No. 255-FZ).

Example:

The employee was ill from December 25, 2018 to January 11, 2019. On December 29, he violated the regime. The doctor made a note about this in the disability certificate. The work experience of the employee is 9 years. Earnings for 2017 and 2016 - 580,000 rubles.

The allowance for the period from December 25 to 28 must be calculated based on 100% of average earnings. It will amount to 3,178.08 rubles. (580,000 rubles: 730 days × 4 days).

For the period from December 29 to December 31, it is necessary to accrue benefits based on the minimum wage for 2018 - 11,163 rubles. It will amount to 1,101.01 rubles. (11,163 rubles × 24 months: 730 days x 3 days).

For the period from January 1 to January 11, the allowance must be calculated from the new minimum wage - 11,280 rubles. The payment will be 4,079.34 rubles. (11,280 rubles × 24 months: 730 days × 11 days).

The total amount of the allowance is 8,358.43 rubles. (3,178.08 + 1,101.01 + 4,079.34).

Maximum disability benefit

There is no concept of the maximum (maximum) amount of the daily or monthly allowance in the current legislation. "How not"? - surprised another accountant. "More like, there is."

Yes, there is a limiter, but it is more correct to say that the procedure for calculating the maximum amount from which the allowance can be calculated is determined by law. That is, 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 a particular year. Hence the conclusion:

In 2019, the daily allowance for temporary disability cannot be more than 2,150 rubles 68 kopecks. The benefit calculated on the basis of a larger amount will not be reimbursed by the FSS of the Russian Federation to the insured.

Why did you get the amount of 2,150.68 rubles? The maximum value of the base for calculating insurance premiums in 2017 was 755,000 rubles, and in 2018 - 815,000 rubles. The daily allowance was found as follows: (755,000 + 815,000) / 730 = 2,150.68 rubles.

Features of the assignment of temporary disability benefits to part-time workers

If the company employs a part-time worker who in the previous two years was employed by the same employers as in the year the allowance was granted, then the number of sick leaves must correspond to the number of jobs. Then the temporary disability benefit should be paid in all places of work.

Example

In 2019, a temporary disability benefit is assigned. This year, the employee is working at Progress LLC and Gorizont LLC, and in 2017 and 2018 he worked in the same companies. This means that the allowance will be paid separately by Progress LLC and separately by Gorizont LLC.

2. If the company employs an employee who worked in other (other) organizations in the previous two years, then the employee needs only one sick leave. In this case, the benefit will be paid only at one of the places of work where the employee is currently working. The employee chooses which employer to contact.

At the same time, payments made by other (other) employers can be included in the calculation on the basis of the certificate of earnings presented by the employee (form No. 182n) or its copy from other places of work. That is, an employee of an organization that assigns benefits must have a certificate of employment from another employer (employers).

Example

In 2019, a temporary disability benefit is assigned. This year, the employee is working at Progress LLC and Gorizont LLC, and in 2017 and 2018 he worked at Lyutik LLC and Lastochka LLC. This means that temporary disability benefits in 2019 will be paid either by Progress LLC or Gorizont LLC. The employee himself determines which employer to apply to.

3. If the company employs an employee who in the previous two years was employed by several employers and in current year is employed both with these employers and with others, then the employee will need one or more sick leave certificates to assign benefits:

• One - if the employee applies for benefits to one organization in which he works in the current year (see example 2)
• Several - if the employee applies for benefits to several organizations in which he works in the current year (see example 1).

In the event that an employee applies for benefits to one employer, then the calculation of average earnings will include payments made in this organization, as well as payments made during work with other employers.​

The procedure for reimbursement of benefits from the FSS

1. The list of documents for reimbursement of benefits is presented in the order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n.

• written statement from the insured
• calculation in the form 4-FSS for the period confirming the accrual of expenses for the payment of insurance coverage
• copies of supporting documents
• reference - calculation submitted when applying for the allocation of funds for the payment of insurance coverage (submitted starting from January 1, 2017) (Order of the Ministry of Labor dated October 28, 2016 No. 585n).

2. A The algorithm for the employer's actions to reimburse benefits from the Social Insurance Fund is as follows: the employer must reflect the costs incurred for the payment of benefits in a new unified calculation of insurance premiums. The calculation is submitted to the tax authorities.

In Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salary and personnel, cash transactions.