The size of the minimum wage for calculating sick leave in 2021 - 2021

When benefits in 2021 are calculated from the minimum wage

As a general rule, the new 2021 minimum wage is used to calculate sick leave in a number of specific cases:

• when the employee’s insurance period is no more than six months;
• the person has not worked for the last 2 years and therefore has no actual income;
• if, compared to the minimum wage, the employee’s earnings for an average day turned out to be less;
• on the day of illness, earnings are less than 24 minimum wages for the billing period (2 years);
• violation of treatment regimen;
• the cause of illness or injury is intoxication (of any kind).

The minimum wage in 2021 is 12,130 rubles.

Note that regions can set their own minimum wage (not lower than the federal one), but to calculate sick leave it is the federal minimum wage that is used.

Salary

The amount of the minimum wage for employees who have worked a monthly standard of working time depends on a number of factors.

It is possible to raise wages to the established minimum level not only by increasing salaries, but also through other payments (for example, a special additional payment for wages below the minimum wage). However, some payments cannot be taken into account when calculating the “minimum wage”:

• bonuses for holidays and anniversaries;
• payment for overtime, night work, work on weekends and holidays;
• “northern” premiums and regional coefficients;
• salary of internal part-time workers;
• additional payment for combining positions;
• payments prohibited from being included in the minimum wage in a particular region.

Formulas for calculation

There is a formula that helps calculate the minimum sick leave in 2021. It looks like this:

On the date of illness of the employee in 2021, we take the current minimum wage, which we multiply by 24 months, and then divide it all by 730 days

The final result is the minimum average daily earnings. If, based on the results of the calculation, it turns out that it is less than calculated according to the minimum wage, then a larger amount is accepted for the calculation.

When sick leave is calculated on the basis of the minimum average daily earnings, it is necessary to calculate disability benefits for a period of 1 day. The following method is used for calculation:

They take the minimum average daily wage according to the minimum wage and multiply it by a percentage depending on the length of service that the employee has accumulated

To determine the percentage depending on the length of service, the following rule is used:

• the calculated percentage is 100 if the employee’s insurance experience is more than 8 years;
• the calculated percentage for sick leave is 80 if the employee’s work experience is 5-8 years;
• 60% is used for calculation if the employee’s length of service is less than 5 years.

When the length of service is less than six months, the amount of sick leave should be no more than the minimum wage in 2021 for a calendar month.

During the first 3 days of an employee’s illness, sick leave money comes from the employer’s budget. After this, payment for the sheet occurs at the expense of funds allocated by the Social Insurance Fund of Russia - FSS. And for those cases where sick leave is issued because the employee needs to care for a sick relative, the benefit is paid in full using Social Insurance Fund funds from the first day.

For cases where an employee works part-time, a general formula is used with the minimum wage indicator for sick leave in 2020. Then the resulting value is multiplied by a special coefficient. It represents the proportion of hours actually worked over the entire working period.

Codes for employer

• correct filling of all required fields;
• correctness of closure;
• authenticity of the form. The original blank is blue in tone, light in the middle, darkening towards the edges, with a purple tint. The letter combination FSS and the coat of arms of Russia should be visible in the light;
• the presence of two prints with the inscription “for certificates of incapacity for work.” This is the only wording established by the rules. Any other - for example, “for sick leave” and other variations, makes the bulletin invalid;
• protective fibers - according to the rules, paper contains fibrous inclusions of pink, blue and greenish shades;
• hidden text disguised as a bold line. When you point a magnifying glass, a straight line turns into the letters “certificate of incapacity for work”;
• filled with black ink. Any others are not allowed.

Video - Sick leave: how to check and fill out?

• name of the legal entity (if a subordinate works for an individual entrepreneur - last name, first name and patronymic of the business owner);
• is this the main place of work or not (check the appropriate box);
• registration number with the Social Insurance Fund;
• TIN (if we are not talking about a “maternity” ballot);
• insurance experience;
• data on the accident at work, when the act was concluded in Form N-1;
• the date of employment of the dismissed employee if he fell ill before the dismissal;
• information about non-insurance periods of time;
• calculation period;
• average total earnings;
• average daily income;
• planned amount of compensation;
• full details of the general director and chief accountant of the company;
• SNILS.

When filling out a sick leave certificate, the employer can use a gel, capillary or fountain pen (clause 65 of the Procedure, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). But you cannot make notes on a sick leave sheet with a ballpoint pen.

Accrual of sick leave in 2020

To calculate actual earnings, add up all payments subject to insurance premiums in favor of the employee in the billing period: this is 2 years before the year of the insured event.

Average daily earnings are calculated as follows:

Earnings subject to insurance contributions for the billing period / 730 days

The result obtained is compared with the average daily earnings from the minimum wage, which in 2021 is calculated as follows:

RUB 12,130 x 24 months / 730 = 398.79 rub.

For an unreasonable violation of the regime (or failure to appear at the doctor), sick leave is paid in an amount not higher than the minimum wage for a full calendar month, starting from the day of the violation. And in case of illness or injury while intoxicated - from the minimum wage for the entire period of incapacity (clause 22 of the Government of the Russian Federation of June 15, 2007 No. 375 and clause 2 of Article 8 of Law No. 255-FZ). In this case, the average daily earnings in 2021 from the minimum wage will be:

RUB 12,130 / TO

where K are calendar days in the month of the disorder or disease.

In areas with an established regional wage coefficient, benefits from the minimum wage are calculated taking into account this coefficient.

Employees who had maternity leave for children under 3 years of age or sick leave under the B&R during the billing period can replace such years with previous ones in the billing period (upon written application). You can replace either one or both years if this increases the amount of the benefit (in 2021, replacement is possible for 2021 and 2017).

KEEP IN MIND

If there were leap years in the billing period, then 731 or even 732 days are taken to calculate the B&R benefit.

Let us remind you that the amount of hospital benefits is subject to personal income tax, except for maternity benefits (clause 1 of article 217 of the Tax Code of the Russian Federation).

Step-by-step instructions for filling out a sick leave certificate by an employer

1. Correctors (liquids, tapes, putties) must not be used under any circumstances!
2. Cross out the error with one thin line. Carefully.
3. Fill in the correct information on the back of the form.
4. Certify the corrections with your full name, position and signature of the head of the organization.
5. Place a round seal of the organization (if available) next to it.

An official document that confirms that a working citizen was absent from his workplace due to illness, injury or other reasons (pregnancy, childbirth) is called a certificate of incapacity for work. Such a document can only be issued by a medical institution to which the sick employee directly applied.

Examples of calculating sick leave from the minimum wage in 2020

Example 1 (average earnings below the minimum wage)

Guru LLC calculated the salary of janitor Petrov in 2021 - 118,150.00 rubles, in 2021 - 119,100.00 rubles. From January 10, 2020 to January 14, 2020, Petrov received a sick leave certificate. The total experience as of January 10, 2020 is 10 years.

Benefit calculation:

• Earnings in the billing period: 118,150 + 119,100 = 237,250 rubles.
• Average daily earnings: 237,250 / 730 days = 325.00 rubles.
• Average daily earnings from the minimum wage: (12,130 x 24 months) / 730 days = 398.79 rubles.

We compare the results obtained:

398.79 > 325.00 - this means that the benefit is based on the minimum wage.

For 5 days of illness, Petrov should be credited with:

398.79 x 5 days = 1993.95 rubles. (of which at the expense of the employer for the first 3 days - 1196.37 rubles, at the expense of the Social Insurance Fund - 797.58 rubles).

Example 2 (sick leave with violation of the regime)

Guru LLC paid driver Semenov a salary for 2018 - 298,500.00 rubles, for 2021 - 314,700.00 rubles. Semenov submitted a sick leave certificate to the accounting department (he was sick from 01/10/2020 to 01/18/2020), in which on 01/14/2020 there is a note about violation of the regime with code 24 - “late appearance for an appointment” (these codes are given in the order of the Ministry of Health and Social Development dated 06/29/2011 No. 624n). The reason for non-appearance is unexcused. The driver's experience as of January 10, 2020 is 15 years.

Semenov’s average daily earnings: (298,500 + 314,700) / 730 = 840.00 rubles.

Average daily earnings from the minimum wage:

RUB 12,130 / 31 days = 391.29 rubles, where 31 is the number of days in January 2021, the month of the violation.

Benefit calculation:

• Number of days before violating the regime, from 01/10/2020 to 01/13/2020 – 4 days; after the violation until the closure of the sick leave from 01/14/2020 to 01/18/2020 – 5 days.
• For the first 4 days of illness, we pay Semenov’s benefits from his average earnings, for the next 5 days - based on the minimum wage. That is:

840.00 x 4 days = 3360.00 rub. – accrued 4 days before the violation.

391.29 x 5 = 1956.45 rubles. – accrued 5 days after the violation.

3360.00 + 1956.45 = 5316.45 rubles. – the entire amount of the benefit (of which the first 3 days are at the expense of the employer - 3189.87 rubles, the rest at the expense of the Social Insurance Fund - 2126.58 rubles).

Example 3 (less than 6 months of experience)

Somova got a job at Guru LLC as a secretary on January 21, 2020. This is her first job, and on January 28, 2020 she went on sick leave for 6 days.

Average daily earnings from the minimum wage in 2021: (12,130 x 24 months) / 730 days = 398.79 rubles.

Benefit calculation:

Less than 5 years of experience, which means the benefit will be 60% of earnings:

398.79 x 60% x 6 days = 1435.64 rubles. – the entire accrued amount (at the expense of the employer for 3 days - 717.82 rubles, at the expense of the Social Insurance Fund - the remaining 717.82 rubles).

If, with work experience of up to six months, the amount of sick leave exceeds the monthly minimum wage, you need to apply the following formula for calculating average daily earnings (clause 20 of Regulation No. 375 of June 15, 2007):

Minimum wage / K

where K is the number of calendar days in the month of incapacity.

Accrual of sick leave during the transition period

Situations with “rolling” sick leave are possible - when the sick leave is opened at the end of 2021 (the minimum wage is 11,280 rubles), and is closed already in 2021 (with the new minimum wage of 12,130 rubles).

In this case, the minimum wage in force on the day began . The only exception: sick leave from the minimum wage in 2021 will have to be recalculated if it was calculated for an employee with less than 6 months of experience (clause 20 of the Decree of the Government of the Russian Federation of June 15, 2007 No. 375, part 6 of article 7 of Law 255-FZ). Days falling within the period of validity of the new minimum wage are subject to recalculation. That is, days from 01/01/2020.

KEEP IN MIND

If the employee’s work experience is more than six months, benefits (including for employment and labor) calculated from the minimum wage, days of incapacity for work for which fall during the transition period, are not recalculated .

Example (recalculation of sick leave due to an increase in the minimum wage):

Ivanov’s total experience is 5 months. His salary for this period is RUB 280,000.00. Ivanov brought sick leave from 12/28/2019 to 01/06/2020.

Benefit calculation:

The work experience is less than six months, which means that the benefit should be calculated from the minimum wage and in the amount of 60%.

The number of days of sick leave from 12/28/2019 to 12/31/2020 is 4 days, from 01/01/2020 to 01/06/2020 - 6 days.

First, let's calculate the benefit amount for 2019:

• In 2021, the minimum wage is 11,280 rubles, days of incapacity for work - 4.
• (11,280 x 24 months) / 730 = 370.85 rubles - average daily earnings from the minimum wage for 2021.
• (370.85 x 4 days) x 60% = 890.04 rub. – accrued for 4 days of illness in December 2021.

Now the calculation of the benefit amount for January 2021:

• In January 2021, the minimum wage is 12,130 rubles, days of incapacity for work - 6.
• (12,130 x 24 months) / 730 = 398.79 rubles - average daily earnings from the minimum wage in 2021
• (398.79 x 6 days) x 60% = 1435.64 rubles. – accrued for 6 days of January 2021

Total sick leave:

890.04 + 1435.64 = 2325.68 rubles.

Based on examples from the site https://spmag.ru

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16.12.2019

conclusions

Correctly filling out sick leave is the responsibility of the employee’s employer. In each organization, the role of the employee filling out the sick leave certificate lies either with the accountant or with the head of the human resources department.

The employer should carefully consider all recommendations and rules for document execution in order to avoid unpleasant consequences, including when calculating payments from the minimum wage.

In general, when using this minimum wage level as a starting point, it does not make significant changes to filling out the sheet; you just need to correctly indicate the average salary and daily earnings.

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