Employers - organizations and individual entrepreneurs are obliged to timely and correctly calculate sick leave benefits if employees bring certificates of incapacity for work. In order to calculate sick leave without errors and avoid claims from the Social Insurance Fund, it is important to take into account all changes in indicators and calculation features. Such changes happen every year. 2021 was no exception.
From January 1, 2021, the calculation period and average daily earnings for calculating temporary disability benefits have changed. The maximum and minimum amounts of sick leave payments have changed.
Please note: each employee can issue sick leave, if necessary, both for themselves and for caring for a sick child. Each sheet is a separate insurance event.
In 2021, the calculation period for benefits includes 2021 and 2017. For 2021, you can take into account payments within 718 thousand rubles, for 2021 - within 755 thousand rubles. Anything above these amounts should not be taken into account.
The maximum average daily earnings for calculating sick leave in 2021 will be:
(RUB 718,000 + RUB 755,000): 730 days = RUB 2,021.81
In 2021, the minimum wage was 7,800 rubles. Since the minimum wage in 2021 has been increased to 9,489 rubles, the minimum sick leave benefit in 2021 has become larger.
The minimum average daily earnings in 2021 are:
9489 rub. x 24 months : 730 days = 311.97 rub.
According to paragraph 1 of Article 15 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity,” the organization is obliged to assign benefits to the employee within 10 calendar days from the date of application and pay it on the next day, established for the payment of wages. In this case, the employee presents an appropriately issued sick leave certificate. The benefit is accrued and paid if the employee applies for it no later than six months from the date of return to work (clause 1 of Article 12 of Federal Law No. 255-FZ). In case of illness or domestic injury, benefits for the first three days of incapacity are paid to the employee at the expense of the company, and from the fourth day - at the expense of the Federal Social Insurance Fund of the Russian Federation (clause 2 of Article 3 of Federal Law No. 255-FZ of December 29, 2006). You can transfer benefits to an employee along with the next salary, having previously withheld personal income tax in the amount of 13 percent.
Please note: if an employee falls ill during the next annual leave, then the benefit is paid for all days of incapacity for work, and the vacation is extended by the number of days of sick leave.
Table 1. Duration of sick leave in calendar days
| General disease | Caring for a sick child |
| General practitioner – up to 15 days. | The period depends on the age of the child:
|
| Dentist – up to 10 days. | The first 10 days are paid as a percentage of the length of service, then 50 percent. |
| If, for medical reasons, an employee was in a specialized hospital for prosthetics, the benefit is paid for the entire period of release from work, including his stay in the hospital and travel time to and from the place of prosthetics. | The total paid time on sick leave during the year is no more than 60 days (Order of the Ministry of Health and Social Development dated July 2, 2014 No. 348n). For a special list of diseases (approved by order of the Ministry of Health and Social Development dated February 20, 2008 No. 84n) - no more than 90 days. |
| If the treatment does not bring a positive result, the sick leave is extended by decision of the medical institution commission. |
Calculation of sick leave in 2021
The 2021 benefit calculation period includes 2021 and 2021.
For 2021, you can take into account payments within the range of 718,000 rubles, for 2021 - within the range of 755,000 rubles.
Let's calculate the maximum average daily earnings for calculating sick leave in 2021:
The maximum average daily earnings for calculating sick leave in 2021 is: 2021.81 rubles.
From January 1, 2021, the minimum wage is 9,489 rubles. Average monthly earnings should be compared with 9,489 rubles.
In 2021, the minimum wage was 7,800 rubles. Since the minimum wage has been increased, the minimum sick leave benefit in 2021 has become larger.
Let's calculate the average daily earnings:
The maximum average daily earnings for 2021 is: RUB 311.97.
Who pays for sick leave?
By law, the amount of sick pay must be financed from two sources:
- For the first 3 days of illness, payment is made directly by the organization;
- For all other days, the company’s funds spent are reimbursed by the Social Insurance Fund.
Exceptions to this rule include maternity leave and the period of parental leave. In these situations, the funds spent must be fully, without exception, reimbursed by social insurance. It is necessary to act similarly if the submitted sick leave is issued to care for an unhealthy child.
If an employee provides two sick leaves, and the second is a direct continuation of the first, then they are combined into one case. Then the first 3 days must be paid by the employer, and all the rest, including days on the second sick leave, are paid in full by the Social Insurance Fund.
Attention! In addition, a pilot project is currently being tested in Russia, in which the fund pays the Social Insurance Fund directly to the employee, bypassing the organization.
To do this, the responsible employee must submit an electronic sick leave application, which includes the details of the employee’s card or account for the transfer of funds.
Reference data for calculating sick leave in 2021. Table.
| Indicator for calculating sick leave in 2021 | Indicator value in 2021 |
| Billing period | 2016 and 2021 |
| Number of days in the billing period | 730 days |
| Minimum wage | 9489 rub. |
| Limit earnings for calculating sick leave | 2016 – 718,000 rubles. 2021 – RUB 755,000. Amount: 2021 + 2021 = 1,473,000 rubles. |
| Maximum average daily earnings | 2017.81 rub. |
| Minimum average daily earnings | RUR 311.97 |
How to calculate sick leave benefits in 2021
After returning to work after illness, the employee presents a sick leave certificate. The organization is obliged to assign him a benefit within 10 calendar days from the date of application and pay it on the next day established for payment of wages. According to Article 15 of Law No. 255-FZ.
The benefit is accrued and paid if the employee applies for it no later than six months from the date of starting work. According to Article 12 of Law No. 255-FZ.
You must pay for the entire period of the employee’s incapacity, including weekends and non-working holidays.
In case of illness or domestic injury, benefits for the first three days of incapacity are paid to the employee at the expense of the company, and from the fourth day - at the expense of the Federal Social Insurance Fund of the Russian Federation (Clause 2, Article 3 of the Federal Law of December 29, 2006 No. 255-FZ).
Features of calculating benefits for accounting
Payments under the BiR are established on the basis of Federal Law No. 255 of December 29, 2006 and Government Resolution No. 375 of June 15, 2007. The duration of the holiday according to the BiR is equal to these values:
- 140 days at normal course.
- 156 days for complications.
- 194 days for twins or triplets.
To receive money, the employee must provide the employer with a certificate of incapacity for work and a statement. Applications must be submitted at 30 weeks of pregnancy. If a woman is expecting twins or triplets, the application must be submitted at 28 weeks. The manager must assign and determine the amount of benefits within 10 days. The benefit is transferred in a single payment.
ATTENTION! Adoptive parents of babies under 3 months can also receive payments. The benefit is calculated on the basis of adoption papers.
Calculation example
A woman goes on vacation. The salary of a specialist is 33,000 rubles. Over the course of two years, she once went on sick leave for a month. The payment for this period amounted to 21 thousand rubles. The calculations will be as follows: (33,000 * 23 + 21,000) / 731 – 30 = 1,112.70 rubles.
The standard billing period is 730 days. However, when determining pure maternity days, it is equal to 731 days.
The specialist is expecting one child. Pregnancy does not involve complications, and therefore the duration of the vacation is 140 days. Therefore, these calculations are performed: 1,112.70 * 140 = 155,778 rubles.
This is exactly the size of maternity benefits.
General procedure for calculating sick leave in 2021
First you need to calculate your average daily earnings. The calculation formula is given in paragraph 1 of Article 14 of Law No. 255-FZ.
To calculate sick leave, the number of days in a year is always 730. It doesn’t matter whether we count it in a leap year or not. Only for calculating maternity benefits, the number of days may be different.
Let's calculate the maximum base for calculating contributions. To calculate, we take the basic values for 2021 and 2021: this is 718,000 rubles. and 755,000 rub. respectively. In total this will be: RUB 1,473,000.
Now you need to compare the employee’s average daily earnings with the minimum. The minimum average daily earnings is 311.97 rubles. If the employee’s earnings are below the minimum of 311.97 rubles, for further calculations you need to take this figure. If it’s more, we calculate it based on the employee’s average earnings. That is, we calculate sick leave benefits from the amount that is greater.
Then, you need to calculate the amount of benefits for the employee per day. To do this, we multiply the average daily earnings by a percentage depending on the employee’s length of service:
- 8 years or more – 100%;
- from 5 to 8 years – 80%;
- less than 5 years – 60%.
We have come to directly calculating the amount of the benefit. You need to multiply the amount of benefits for 1 day by the number of days the employee is sick.
Initial data for calculating the amount of sick leave
Let's start with how the employer calculates disability benefits. To do this, he asks the employee for a properly issued sick leave.
In case of incapacity for work due to illness or injury of an employee, the first three days of illness are paid by the employer, and the subsequent days by the Social Insurance Fund. If we are talking about caring for a sick family member, quarantine, prosthetics, injury at work, occupational disease, after-care in a sanatorium-resort organization, then all days are paid for by the Social Insurance Fund.
To calculate the amount of benefits based on a certificate of incapacity for work, you need to know certain indicators; we will dwell on each of them.
1. Insurance experience or the number of years of work of an employee (Federal Law dated December 29, 2006 No. 255-FZ).
Insurance experience is the periods of work of an employee under an employment contract, periods of military, state or other service (RF Law of February 12, 1993 No. 4468-1), as well as other activities during which the employee was insured against accidents and accidents (full list of such activities listed in the order of the Ministry of Health and Social Development dated 02/06/2007 No. 91).
Important! The employee’s length of service determines the amount of the benefit, therefore it includes only those periods that are confirmed by documents (work book or, in the absence of one, a certificate from the previous place of work, as well as an employment contract).
Whole years and months are counted in the insurance period in the following order. First, the number of complete years and months is determined. Then the remaining days are summed up, converted into months, months are converted into years. Then the total number of years is determined.
By determining the number of years of insurance experience, you can set the percentage of payment for sick leave. Here it is important to take into account the cause of the disease (see Article 7 255-FZ). If the reason is illness or injury, then the benefit amount is equal to:
60% of average daily earnings - with up to 5 years of experience;
80% of average daily earnings - with work experience from 5 to 8 years;
100% of average daily earnings - with work experience of 8 years or more.
If the employee’s insurance period is less than 6 months, the benefit for a full calendar month should not exceed the minimum wage. If the disability occurs during the period from April 1 to December 31, 2020, then the amount of benefits calculated for a full month cannot be less than the minimum wage, taking into account the regional coefficient.
2. The number of calendar days of incapacity for work subject to payment, subject to restrictions.
The benefit payment period may vary. For example, in case of illness or injury, in general, the entire period of incapacity for work is paid, but if a fixed-term employment contract is concluded with the employee, only 75 calendar days of the contract are paid. All restrictions are listed in Art. Law No. 255-FZ.
When caring for a child or other family member, payment is not due for all days of sick leave. How many days are paid when caring for a patient, see the table.
| Who is being cared for | Paid sick days | |
| for an individual case | in a year | |
| Child under 7 years old | no restrictions | 60-90 (clause 1, clause 5, article 6 255-FZ) |
| Child from 7 years old to 15 years old | 15 | 45 |
| Child over 15 years old and other family members | 7 | 30 |
| Disabled child under 18 years old | no restrictions | 120 |
| Any child with cancer or HIV-infected | no restrictions | no restrictions |
3. The billing period or time for which the employee’s income is considered.
In Art. 14 255-FZ establishes a calculation period for establishing the amount of hospital payments - two calendar years preceding the year in which the period of incapacity begins.
You can replace one or both years of the pay period for an employee who was on maternity leave at that time.
If an employee falls ill immediately after employment, the pay period is calculated according to the general rules, and the payment is determined based on the average daily earnings received at the previous job. If there is no information about income from your previous place of work, the calculation is made according to the minimum wage established in 2021.
4. Earnings for the billing period or all employee income from which contributions to VNiM were calculated.
Amounts from which contributions have not been paid are excluded from the calculation. These include financial assistance up to 4,000 rubles, compensation, government benefits, etc. (for a complete list, see Article 422 of the Tax Code of the Russian Federation).
5. Average daily earnings of an employee.
In 2021, to determine sick leave payments, an employee’s average daily earnings are calculated using the formula:
average daily earnings = average earnings for the billing period / 730 days.
This formula is used to determine sick pay for all employees, including part-time/weekly workers, as well as those for whom cumulative work time records are kept (clause 16 of the Government of the Russian Federation of June 15, 2007 No. 375).
6. Benefit limitation or lower and upper payment threshold.
Limits are set for average daily earnings. Thus, the minimum benefit amount from 04/01/2020 to 12/31/2020 for months of 30 days is equal to 404.33 rubles. per day, for months of 31 days - 391.29 rubles. in a day. If the employee did not work full time, then the average daily earnings are calculated in proportion to the length of working time.
If the average daily earnings turned out to be less than the minimum, calculated taking into account the regional coefficient, then for the calculation you need to take the minimum allowable earnings, and not the actual one.
When calculating the maximum benefit amount, the income limits for which insurance premiums are calculated are taken into account:
815,000 rub. in 2021;
865,000 rub. in 2021.
Hence the maximum benefit amount is 2,301.37 rubles. ((815,000 + 865,000) / 730) from one employer.
If an employee worked for several employers during the year and each employer separately calculated the amount of benefits based on maximum payments, the total amount of sick leave may exceed the limit.
7. The total amount of payment for sick leave.
This indicator is calculated using the formula:
disability benefit = daily allowance x number of sick days,
where daily benefit = average daily earnings × (1 + regional coefficient) × percentage of benefits based on the insurance period.
The amount of the daily benefit should not be less than the following value: minimum wage × (1 + regional coefficient) × employment coefficient / number of days in a month.
In the case of caring for a sick child, the amount of the benefit also depends on whether the treatment is on an outpatient or inpatient basis.
Example 1. Calculation of sick leave in 2021
In January 2021, the sales manager brought sick leave to the company's accounting department. The number of days of her illness = 9 calendar days. Insurance experience = 6 years. Actual earnings of the manager: In 2021 = 400,000 rubles In 2021 = 480,000 rubles. Earnings for 2021 and 2021, that is, for the billing period will be: 880,000 rubles. We compare this amount with the maximum earnings for calculating benefits - 1,473,000 rubles. The manager's earnings of 880,000 rubles do not exceed the maximum limit of 1,473,000 rubles. Let's calculate the amount of daily allowance for a manager: (400,000 rubles + 480,000 rubles): 730 days. × 80% = 964.38 rub. We multiplied by 80%, since the manager’s experience is from 5 to 8 years. This is the case when sick pay should be 80% of total earnings. The manager was sick for 9 days. Let's calculate the amount of benefits for 9 days of illness. To do this, we multiply the manager’s actual daily allowance by the number of sick days: 964.38 rubles. × 9 days = 8,679.42 rub.
How to calculate sick leave if the limit is exceeded
The calculation period for calculating sick leave benefits in 2018 includes 2021 and 2021.
The maximum base for calculating contributions: in 2021 - 718,000 rubles, in 2021 - 755,000 rubles. The total is: 1,473,000 rubles.
To calculate sick leave benefits in 2021, you cannot take an amount that will be greater than the maximum base for calculation, that is, more than 1,473,000 rubles.
If an employee had a high salary and his earnings are more than the maximum accrual base, to calculate sick leave you need to take the maximum accrual base in the amount of 1,473,000 rubles, no more.
Results
The maximum amount of sick leave in 2020-2021 is limited:
- a limited indicator of average daily earnings according to the maximum base established for contributions to the Social Insurance Fund: for 2020 - 2,301.37 rubles / day, for 2021 - 2,434.25 rubles / day;
- limited duration of sick leave in days (for a standard case of staying at home due to an ordinary illness - no more than 15).
That is, in a normal situation, the maximum payment for sick leave in 2021 cannot be more: 15 × 2,301.37 = 34,520.55 rubles, and in 2021 - 15 × 2,434.25 = 36,513.75 rubles .
Sources:
- Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
- Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Calculation of sick leave in 2021 from the minimum wage
When calculating sick pay, the minimum wage must be applied in four cases.
First. If the employee had no earnings during the pay period.
Second. If the average employee’s earnings are below the minimum wage.
Third. If the average earnings are equal to the minimum wage.
Fourth. If the employee's length of service is less than 6 months.
In some regions there are coefficients. If you work in such a region, determine the minimum allowance taking into account the regional coefficient.
Instructions for using the online sick leave calculator
So, how to use information from the employee’s sick leave and personal card to calculate benefits using an online calculator?
Go through three stages in sequence:
- Enter the period of illness from the certificate of incapacity for work and select the cause of the illness (the code of the cause of incapacity for work is indicated on the sick leave certificate).
- Enter the employee's monthly income amounts for the two previous years and, if necessary, check the "Regional Coefficient" and/or "Part-Time" checkboxes to calculate average daily earnings.
- You will receive a table for calculating sick leave payments, taking into account the employee’s length of service and breaking down the benefit amount into two parts: the first, which is paid by the employer, and the second, which is transferred by the Social Insurance Fund.
Please note: the calculator contains hints hidden under the question marks next to the fields to be filled out. Hints contain links to articles of regulations and help to perform the calculation correctly.
Example 3. Calculation of sick leave 2021 from the minimum wage
A new employee has joined the company.
Due to the difficult economic situation in his region, he could not find work for a long time and did not work in 2021 and 2021. After working for about a month, he fell ill. A week later, he brought sick leave for 5 calendar days. Since the employee did not receive wages in the billing period (2016-2017), the accounting department must calculate sick leave benefits based on the minimum wage. First, we determine the average earnings: 9,489 rubles. × 24 months : 730 days = 311.97 rubles. The employee’s work experience is 4 years 3 months, so his benefit will be 60% (up to 5 years) of average earnings. The benefit calculation looks like this: 311.97 × 5 × 60% = 936, 91 rub. A similar situation in which there is no earnings in the billing period will occur for employees returning from maternity leave. If there was no income, you need to calculate sick leave benefits from the minimum wage, taking into account your length of service.
Minimum sick leave
Not a single regulatory document establishes a minimum period of sick leave, and the pilot project placed special emphasis on this.
The duration of the certificate of incapacity for work is determined depending on the patient’s condition. Standard practice for general diseases is from 3 to 15 calendar days. However, during a visit, the doctor can issue a sick leave for one calendar day, which will not be a violation, and if the document is drawn up in the prescribed manner, the employer is obliged to calculate and pay for such sick leave.
Example 4. Calculation of sick leave 2021 from the minimum wage with less than 6 months of experience
If the employee’s insurance period is less than 6 months, the sick leave benefit cannot exceed the minimum wage for a full calendar month, in accordance with Part 6 of Article 7 of Law No. 255-FZ. In this case, to calculate sick leave, you need to calculate and compare: the daily benefit calculated from the employee’s earnings and the maximum daily benefit for a specific month, calculated from the minimum wage. For example, let’s calculate the maximum daily benefit for March and February 2021. In March there are 31 days, in February - 28 days. The maximum daily benefit in February 2021 will be: 9489 rubles. : 28 days = 338.89 rub. The maximum daily benefit in March 2021 will be: RUB 9,489. : 31 days =306.1 rub.
Example 5. Calculation of sick leave if the length of service is less than 6 months
Murkin P. has been working for the company since October 2, 2021. This is his first job. On March 20, 2021, he brought sick leave for the period of illness from March 12 to 18 (7 calendar days). Earnings for the billing period 2021 – 2021 we don't count. If an employee has less than 6 months of experience, sick leave benefits cannot be more than the minimum wage for a full calendar month and must be 60% of average earnings. Therefore, to further calculate the benefit, we must take the amount of 311.97 rubles. and multiply it by 60%. We get: 311.97 rubles. × 60% = 187.18 rubles. We calculate sick leave benefits from the daily allowance calculated from the minimum wage. Sickness benefits are equal to: 187.18 rubles. × 7 days = 1310.26 rub. Just in case. For our own peace of mind, let’s compare the accrual amount for March and the minimum wage. The amount received is 187.18 × 31 = 5802.58 rubles. This amount is less than the minimum wage. We pay a benefit in the amount of 1310.26 rubles.
Payment of sick leave for part-time work
Part-time work is not uncommon today. Many enterprises, due to falling revenues, cash shortages, and also to save money, have introduced part-time work. According to a survey conducted on our website in mid-2021, approximately 30% of participants said that they would like to retain staff and introduced part-time work.
If your company has a part-time working regime, sick leave benefits in 2021 should be calculated according to general rules, taking into account several features.
First, it makes no difference how many days and/or hours employees work during the week as long as benefits are calculated based on actual earnings.
Secondly, to determine the average daily earnings, you need to divide the earnings for the billing period by 730. The figure 730 does not change.
At the same time, the average salary of an employee cannot be less than the minimum wage. If, according to your calculations, you get a figure less than the minimum wage, you still need to take the minimum wage to calculate sick leave. Then reduce the average daily earnings, calculated from the minimum wage, in proportion to the length of working hours of such an employee.
This rule can be applied if the part-time work schedule was established no later than the day of illness. Retrospectively, when an employee is on sick leave, part-time work cannot be established.
Electronic sick leave is an innovation that is not available to everyone
Russia's massive transition to electronic services has also affected the medical industry. Along with the idea of the emergence of electronic policies, in 2014 there was a proposal to introduce a system of electronic disability certificates into the healthcare system.
The pilot project was launched in 2015 in the cities of Astrakhan, Tambov, Khabarovsk, Samara, the implementation of which showed results in the form of a reduction in forged documents, as well as a reduction in the load on the staff of medical institutions and the work of accountants of employer organizations.
From July 1, 2021, the electronic certificate of incapacity for work officially received the status of a legal financial document in the Russian Federation. There are no plans to cancel the paper form; the electronic analogue will for now only become an alternative to the usual classics.
In 2021, a patient who is issued a sick leave certificate has the right to choose in what form the financial document will be issued: paper or electronic. An electronic version of a sick leave certificate can be issued only with the written consent (application) of the citizen.
However, even if the patient writes an application for an electronic certificate of incapacity for work, the law does not yet oblige medical institutions to fulfill this desire of the citizen due to the following circumstances:
- The medical institution does not have an enhanced qualified electronic signature (Federal Law No. 86 of May 1, 2017);
- Lack of technical capabilities for data exchange (for example, a problem with installing a special computer program);
- Lack of a strong Internet connection necessary to work on the website www.cabinets.fss.ru.
The idea of creating and introducing an electronic sick leave certificate into mass social use has great prospects for development. This system can significantly facilitate the work of medical institutions, employers and the Social Insurance Fund of the Russian Federation. The regions participating in the pilot project have already experienced the convenience of using the electronic sick leave certificate, which they share in their regional reports.
Electronic certificates of incapacity for work certainly have a number of significant advantages over paper forms:
| Advantages | ||
| For medical workers | For employers | For temporarily disabled citizens |
| 1. Reducing the cost of storing documentation; 2. The likelihood of making mistakes in filling out the document is reduced; 3. Guaranteed safety of the patient’s medical history, because it will be stored in a single database; 4. Reduction of additional functional load. | 1. Prompt receipt of information about the opening and closing of sick leave by an employee;2. Confidence in the authenticity of the document;3. Simplified system for transmitting information to the Social Insurance Fund; 4. Simplicity in calculations for benefit payments. | 1. The risk of document loss is eliminated; 2. Reducing the time for opening and closing a certificate of incapacity for work; 3. Elimination of repeated visits to medical services. institution if the doctor makes an error in filling out the form. |
Despite all the advantages and the progressive development of the experimental system in the cities selected for the implementation of pilot projects, difficulties in widespread use of the system remain. Some citizens of the country are only now beginning to learn about the existence of this innovation, despite the fact that the project has actually existed for more than 4 years. The transition to electronic sick leave certificates will require a lot of time, effort and financial support from the state.
Example 6. Calculation of sick leave if the company has a part-time working day
Secretary of the director Marinina I.P. works 4 hours a day, 5 days a week. She was sick in January. After returning to work, I brought sick leave for 5 calendar days to the accounting department. Her earnings in the billing period were: - in 2021 - 50,000 rubles, - in 2017 - 65,000 rubles. The insurance experience is just over 5 years. The average daily earnings from actual payments will be: (50,000 rubles +65,000 rubles): 730 days. = 157.53 rub. We compare with the average daily earnings calculated from the minimum wage - 311.97 rubles. The amount we calculated is 157.53 rubles. less than the amount calculated from the minimum wage. Next, to calculate, we take the amount that is larger. This is the amount calculated from the minimum wage: 311.97 rubles. We adjust the average daily earnings by the part-time factor: 311.97: 8 hours × 4 hours = 155.98 rubles. We will calculate the benefit taking into account the length of service: 155.98 rubles. × 80% × 5 days. = 623.92 rub.
