What is included in the insurance period for sick leave payment?

In order to pay for an employee’s sick leave as required by law, an accountant must take into account many factors, including accurately calculating the employee’s length of service. This calculation itself is not as easy as it might seem at first glance. It, like all other sections of accounting, has its own subtleties.

The easiest way to calculate length of service is to use the length of service calculator for sick leave.

What types of experience exist?

An ignorant person may think that there is only one type of work experience - general. This is wrong. In fact, experience is divided into several types:

1. Actually the total work experience . Here it is necessary to count all periods of a person’s work, including under contract agreements and employment contracts. It is calculated based on the contracts in hand and entries in the work book;
2. Special experience . Here we consider work that was carried out in special conditions (for example, in hazardous industries, in the north, etc.);
3. Continuous experience . The main distinguishing feature of this type of work experience is the total period of work in one or several organizations without interruption. However, since 2007 it is not taken into account when calculating payments for temporary disability;
4. Insurance experience . It is this type of experience that is taken to calculate sick leave. It includes all periods of work with mandatory insurance transfers, as well as civil service and military service.

Definition of the concept

Work experience is understood as the period of a person’s life during which he was engaged in labor and other (useful for society) activities. It is the sum of all recorded time periods devoted to work and other socially useful activities .

The main purpose of length of service is to calculate all types of pensions. The amount of sick leave, bonuses and a number of other incentives for work also depend on length of service.

In the Labor Code there is no concept of length of service. In practice, the definition of this concept given in pension legislation is used.

Calculating length of service for sick leave: main points

As mentioned above, to calculate sick leave payments, you need to take into account only those periods of the employee’s work for which payments were made to the relevant insurance funds. In particular, the periods of work for:

• contract agreements;
• work book;
• employment contracts;
• individual entrepreneurship;
• public service.

In addition, when calculating the insurance period, contract service in the army military service .

An example of calculating length of service (according to a work book):

1. We take all periods of work according to labor dates, starting from hiring to dismissal;
2. we add them up, counting days, months and years separately;
3. Now we need to convert days into months, and months into years.

For example , the amount of insurance experience according to the work book turned out to be 8 years 14 months 35 days. We convert months into years, we get: 1 year and two months, we do the same with days, as a result we have: 1 month 5 days. Now we add everything up and have the following total: 8 years + 1 year 2 months + 1 month 5 days = 9 years 3 months and 5 days.

For your information! There is no need to include time spent studying at a university or other professional educational institutions in the calculation of sick pay.

When calculating length of service, only those periods of work are taken into account when the employer contributed all due payments to extra-budgetary funds for the employee.

Attention! If at the same time an employee worked in two places at once, then to calculate the length of service for sick leave you need to take only one of them.

Why is it important to know the total insurance experience? The fact is that the percentage of payment from the salary of a sick employee directly depends on it.

Let's sum it up

The insurance period has a predetermining significance for sick leave. Its value allows you to count on the subsequent receipt of a more impressive amount of benefits.

Sometimes we are simply forced to go on sick leave. That is why it is especially pleasant to know that the state and the employer will provide us with compensation for the period of incapacity for work.

For more information about how the insurance period affects pensions, read our article - What is the insurance period for a pension?

You can understand how much you are owed by taking into account the percentage of the payment to your total earnings, based on the length of your insurance period. Information from the employer, as well as the table presented above in the article, will help you calculate it.

Amount of payments depending on length of service

By law, the final amount of sick pay directly depends on the employee’s insurance coverage. That is, if:

• If the length of service is less than 5 years, then the employee receives 60% of the income for one working day missed due to illness;
• experience from 5 to 8 years, then the amount already reaches 80%;
• 8 years of experience or more - a person can count on 100% payment.

In situations where the length of service is less than six months, payments come from the state budget. The amount for the certificate of incapacity for work is calculated based on the minimum wage (minimum wage) for one month (according to the calendar).

The average daily minimum wage can be calculated using the following formula:

Minimum wage × 24 months / 730 days

Important! If an illness or injury occurs to an employee at the workplace while he is performing his job duties, then sick leave payments will be made to him in the amount of 100%.

Nuance! When calculating payment for sick leave, do not forget that payment for one month cannot be higher than four monthly insurance payments.

How does length of service affect the amount of benefits when calculating?

According to current legislation, the amount of the benefit directly depends on the employee’s SS: the higher it is, the greater the percentage of average daily earnings. The table will tell you how much benefit to pay:

If the insurance period for paying sick leave is less than 6 months, then the calculation is based on the minimum wage.

ATTENTION! The procedure for calculating temporary disability benefits, which was established for the period from April 1 to December 31, 2021 inclusive, has become permanent. Now the amount of sick leave, calculated as if the employee had been ill for a month, must always be compared with the minimum wage. Let us remind you that if the benefit turns out to be less, its amount will be calculated based on the minimum wage (2 Article 4, Part 4 Article 8 of the Law “On the Peculiarities of Calculating Benefits...” dated 04/01/2020 No. 104-FZ). Please note that in 2021 the minimum wage is 12,792 rubles.

Also see:

• “What percentage of salary should I pay for sick leave”;
• “What is the minimum wage for calculating sick leave?”

How to determine the maximum and minimum amount of sick leave, see the article “Maximum amount of sick leave in 2019 - 2021”.

Let's look at complex cases of calculating SS in questions and answers.

Question 1

Artemov A.Yu. provided 2 certificates of incapacity for work to the accounting department: the primary one and its continuation. At the time of the onset of the disease, the SS was 4 years 11 months, which corresponds to 60% of the payment from the average daily earnings. When the employee provided the 2nd sick leave, the SS increased to 5 years and 1 month, that is, 80%. How to calculate sick leave and SS in this case?

Answer. Since all bulletins relate to one insured event, the SS is determined on the date of its occurrence and is not subject to recalculation (FSS letter dated 08/18/2004 No. 02-18/11-5676). That is, in this situation, the length of service of 4 years 11 months is taken into account, and sick leave payment will be 60% of the average daily earnings.

Question 2

The employee's 3 children fell ill in turn. Treatment was carried out on an outpatient basis. She was given 1 sick leave for a period of 35 days. The employee's experience exceeds 8 years. How is the benefit calculated?

Answer: According to clause 1, part 3, art. 7 of the Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ, for outpatient treatment of a child, the child care allowance is calculated based on the mother’s length of service, that is, 60, 80 or 100% for the first 10 days and 50% for the next .

Since the employee’s three children fell ill, the first ten days of sick leave with pay based on length of service applies to each individual. In this case, 30 days are paid based on 100% (since the length of service exceeds 8 years) and 5 days based on 50%.

ConsultantPlus experts explained what risks an employer bears if it does not correctly calculate an employee’s length of service to pay for sick leave. If you do not have access to the K+ system, get a trial online access for free.

Self-calculation of sick leave payments

You can calculate sick pay yourself: The algorithm is as follows:

1. we summarize earnings for the last two years of work, but only those from which the employer made insurance contributions;
2. divide the result by 730 days;
3. multiply the number of days spent on sick leave by the result obtained in the second paragraph. This figure will be the amount due on sick leave.

Example:

Ivanov P.S. has 7 years of insurance experience. He was on sick leave for 14 working days. His salary for the last two years totaled: 20,000 rubles x 24 months = 480,000 rubles. Further:

480,000: 730 days = 657.53 rubles (average daily earnings) 657.53 rubles x 14 days = 9205.42 rubles However, P.S. Ivanov’s insurance experience 7 years, which means he is entitled to only 80% of the average daily wage as sick leave. Therefore, in the end he will receive 9,205.42 rubles x 80% = 7,364.33 rubles.

Examples of calculations

Example. Calculation of sick leave benefits according to the minimum wage

Employee Petrov A.A. works on the basis of Salut LLC for workers, brought a sick leave note, which noted the days of illness from February 15 to February 24, 2021. He returned to work on February 25, 2021.

On the basis of Salyut LLC Petrov A.A. He has been working since July 2021, and his earnings amounted to 182,000 rubles; he did not provide information about earnings from his previous place of work. The total insurance period is 10 years; a regional premium of 20% applies in the region.

Calculation of benefits for sick leave.

In some cases, the minimum wage is taken into account when calculating

For the first three days, Petrov A.A. The employer pays sick leave benefits - 1335.06 rubles, and the remaining funds are paid from the Social Insurance Fund.

Example. Calculation of sick leave benefits when the limit on the maximum base is exceeded.

Lopatina N.N. works on the basis of Salut LLC as a warehouse manager, brought a sick leave note, which noted the days of illness from February 19 to February 24, 2021. She returned to work on February 25, 2021. The total insurance period is 6 years; the regional supplement does not apply in the region. In 2021 Lopatina N.N. had a total earnings of 856,000 rubles, in 2021 the total earnings amounted to 916,000 rubles.

Calculation of sick leave benefits when the limit on the maximum base is exceeded.

For the first three days Lopatina N.N. The employer pays sick leave benefits in the amount of 6,452.04 rubles, and the remaining funds for three days are paid in the amount of 6,452.04 rubles.

If the amount obtained is greater than the limit, then the maximum possible amount according to the limit is paid

Example. Calculation of sick leave benefits for an employee caring for a child under 7 years old.

Features of the calculation in this case:

• the child is under 7 years old, the employee is paid one sick leave benefit for the entire period of illness;
• the total number of days on sick leave in the current year cannot exceed 60 days.

Kazakova A.M. works at Salut LLC as a merchandiser, brought a sick leave certificate for caring for a 5-year-old child, which noted the days of illness from January 15 to January 24, 2021 - 10 days. She returned to work on January 25, 2021. The total insurance period is 6 years; the regional supplement does not apply in the region. In 2021 Lopatina N.N. had a total earnings of 406,000 rubles, in 2021 the total earnings amounted to 502,000 rubles, which does not exceed the limit base for these years - 1,590,000 rubles.

Calculation of sick leave benefits for caring for a child under 7 years old.

Personal income tax in the amount of 13% is deducted from the calculated benefit amount - 9950.72 x 13% = 1294 rubles.

It is important to remember that the amount in hand will be less due to the deduction of personal income tax

As a result, it turns out that Kazakova A.M. child care will be paid for all 10 days of sick leave benefits. Its amount will be 9950.72-1294=8656.72 rubles, these funds are paid in full by the Social Insurance Fund.

Example. Calculation of sick leave benefits for an employee during pregnancy and childbirth.

Features of the calculation in this case:

• when calculating maternity benefits, the government has approved maximum payment amounts for 2021: minimum - 51,919 rubles, maximum - 301,095.20 rubles;
• the total duration of issuing sick leave is determined: maternity leave for the duration of pregnancy and childbirth with complications is at least 156 days, maternity leave for the birth of two or more children is 194 days;
• Personal income tax is not withheld from maternity payments for pregnancy and childbirth;
• All maternity benefits are paid at the expense of the Social Insurance Fund.

Antonova I.T. The secretary at the Salut LLC base provided the management with a sick leave certificate issued by the Women's Consultation for the period of pregnancy and childbirth for a period of 140 days. Her total salary for 2021 was 174,000 rubles, and for 2021 - 196,000 rubles. The amount for two years turned out to be (174,000 + 196,000) = 370,000 rubles.

To determine average earnings, divide the amount for two years by 370 days a year - 370,000/730 = 506.85 rubles.

Sick leave according to BiR is paid in full - personal income tax is not withheld

A manual for Antonova I.T. for pregnancy and childbirth for 140 days will be 506.85x140 = 70959 rubles.

Example. Calculation of sick leave benefits for an employee with less than 6 months of service.

Features of the calculation in this case:

• for a full month, the amount of the estimated salary does not exceed the payment according to the established minimum wage;
• the average salary will be the minimum wage for the number of days in a month of paid sick leave.

Commodity expert Ivanova M.M. has only 3 months of work experience at Salut LLC. She provided a sick leave sheet, which noted the days of illness from January 15 to January 24, 2021 - 10 days. She returned to work on January 25, 2021. Ivanova started working in November 2019.

Considering that the employee has less than 6 months of work experience, earnings in the amount of the minimum wage are taken into account - 11,280 rubles. Divide by 31 days in January: 11280/31 = 363.87 rubles.

If the work experience is less than 6 months, the minimum wage is taken into account

The amount for 10 days of sick leave benefits is calculated taking into account the coefficient for length of service: 60%. And it will be 363.87x10x60% = 2183.22 rubles.

Taking into account personal income tax, 13% accrual to Ivanova M.M. will be 2183.22 x 13% = 1899.22 rubles

For the first three days Ivanova M.M. The employer pays sick leave benefits in the amount of 3x363.87x60% = 654.97 rubles, and the remaining funds for seven days: 7x363.87x60% = 1528.25 rubles, are paid at the expense of the Social Insurance Fund.

Example. Calculation of sick leave benefits for an employee in case of non-compliance with the treatment regimen.

Features of the calculation in this case:

• the employer conducts an investigation into the reasons for the note on the sick leave about the employee’s non-compliance with the treatment regimen established for medical institutions;
• if it is determined that the employee had valid reasons for the violations, he is paid sick leave benefits on a general basis.
• if it is determined that there are no compelling reasons and the employee violated the sick leave regime unreasonably, the first part of the benefit, before the violation is noted, is paid on a general basis, and the second part after the noted day of violation is paid in accordance with the established minimum wage.

If the treatment regimen has been violated, the amount of sick leave benefits will be less

Commodity expert Suslova M.M. has 9 years of work experience at Salut LLC. She provided a sick leave sheet, which noted the days of illness from January 15 to January 24, 2021 - 10 days; she returned to work on January 25, 2021. The doctor made a note on the sick leave that the treatment regimen was violated. On January 23, the patient did not show up at the appointed time to see the therapist without a good reason.

The employee’s salary for the previous two years was 239,000 rubles. in 2021 and 186,000 rubles. in 2021. The amount was (239,000 + 186,000) = 425,000 rubles, which is less than the limit base.

The average earnings for one day are: (239000+186000): 730 = 582.19 rubles, where 730 are billing days for two years.

Payment of sick leave benefits is divided into two calculations: 8 days before the fact of violation of the treatment regimen and 2 days after.

In case of violation of the treatment regimen, payment is divided into two parts

Calculation of sick leave benefits for non-compliance with treatment regimen.

The total sick leave payment as a result of addition will be 4657.52 +741.7 = 5399.22 rubles. From this amount, personal income tax is deducted 13% = 701.9, and in total the following will be paid: 5399.22 - 701.9 = 4697.32 rubles.

For the first three days Suslova M.M. The employer pays sick leave benefits 3x582.19 = 1746.57 rubles, and the remaining funds for seven days are paid 5399.22 - 1746.57 = 3650.65 rubles at the expense of the Social Insurance Fund.

Part of the money is paid by the employer, part by the Social Insurance Fund

Part-time workers: procedure for paying sick leave

Part-timers are a headache for many accountants. Young specialists in accounting departments do not always know how to pay sick leave for this category of workers. This is not surprising: there are some subtleties here too.

For example, if a person is officially employed at several enterprises at once, when receiving sick leave at the clinic, he should notify the attending physician or registrar about this. In this case, he is entitled to as many sick leaves as the number of companies he works for. However, it is important to make a note about which of their positions is the main one , since this is where he can count on additional material support .

Important! If an employee officially works in different places for more than one year, then each employer is obliged to pay for his sick leave.

In what situations is sick leave paid?

Situations when sick leave must be paid:

• it was received personally by the sick employee during an appointment with a doctor;
• if it is necessary to care for a sick child, a disabled person of group 1;
• during pregnancy and childbirth and in case of complications thereof;
• when caring for an infant up to 3 months, in case of adoption or guardianship;
• when undergoing rehabilitation in sanatoriums and resorts;
• in dental prosthetics.

In order for sick leave to be paid, it must be filled out correctly.

How long can sick leave last?

Sometimes extremely unpleasant situations for the employer occur when an employee immediately goes from one sick leave to another. A reasonable question arises: how many people can be on sick leave without violating the Labor Code of the Russian Federation? By law, this period is strictly regulated and is limited to 12 months. However, it should be noted that the attending physician can issue a certificate of incapacity for work only for half a month, a dentist for 10 days, and if the employee is on sick leave for more than 15 days, then its extension is possible only by the decision of a specially convened medical commission.

Important! If an employee’s illness or injury occurs while he is at work and performing work tasks, then the duration of sick leave in this case is not limited by law in any way. Such certificates of incapacity for work are paid 100% by the Social Insurance Fund.

As can be seen from the above information, calculating length of service for paying sick leave has its own nuances. To correctly calculate sick leave, only the employee’s insurance record should be taken into account, since it is he who determines the final amount of payment for temporary disability.

Benefit payments for caring for a relative

In some cases, temporary disability is due to the fact that the employee was caring for a sick child or a disabled member of his family. In such cases, the accrued amount may differ slightly:

• if sick leave was issued in connection with caring for a child during the period of his treatment at home, then the first 10 days of such a period are calculated based on the general calculation principles, and all the rest are already 50% of the person’s earnings;
• when caring for a family member undergoing outpatient treatment or a child being treated in a hospital, the payment amount is calculated on a general basis.