Peculiarities of calculating payment for sick leave when employees work part-time according to the minimum wage and at actual salary

Legal regulation

Sick leave benefits are understood as payments made by the employer in favor of a temporarily disabled employee, and such payments are due only to officially employed citizens who have consulted a doctor and issued a sick leave certificate.

The payment of sick leave benefits is regulated:

In Art. 14 of Law No. 255 sets out the general procedure for calculating the amount of sickness benefits, and the specifics of calculating such benefits are given in Resolution No. 375.

Changes in 2021

The calculation of sick leave payments is regulated by Federal Law No. 255 “On Insurance” dated December 29, 2006, as amended on May 1, 2021. Let's look at the main changes for 2021:

• The time to establish the base will be 2021 and 2021.
• The salary limit from which calculations can be made is 1,473,000 rubles.
• The minimum wage since the beginning of 2018 is 9,489 rubles.
• The number of days is 730 (for standard cases).
• The number of days when calculating maternity leave is 731 days.

During the first 3 days of incapacity for work, benefits must be paid by the employer. In subsequent days, funds are credited from the Social Security Fund. The benefit will be determined based on the salary for 2 years. That is, this is 2021 and 2021. For each of these years a certain limit is set:

• For 2021, this is 718 thousand rubles.
• For 2021, this is 755 thousand rubles.

That is, if an employee earned more than 755,000 rubles in 2021, the amount above the limit will not be taken into account in calculations. To determine the benefit, you need to establish a daily salary. In 2018, the maximum amount of this earnings will be 2021.81 rubles. This amount can be found using these calculations:

(718 thousand + 755 rubles): 730 days.

Another significant innovation is a change in the size of the minimum wage. Now it is 9,489 instead of 7,800 rubles in 2021. The minimum wage is the basis for calculation in the following cases:

• No income for 2 years.
• The salary is equal to or lower than the minimum wage.
• The experience is less than six months.

In 2021, the smallest daily payment amount is 311.97 rubles. The employee's actual salary may be less than this amount. The amount taken into account for the calculation is exactly 311.97 rubles.

When calculating, you need to take into account the employee’s length of service:

• Employees with 8 years or more of experience receive 100% of the benefit.
• 80% of the payments are received by employees with 5-8 years of experience.
• 60% of the payments are received by employees with 5 years of experience or less.

The relevant rules are stipulated in paragraph 1 of Article 7 of Federal Law No. 255 of December 29, 2006.

IMPORTANT! If regions have regional coefficients, they must be taken into account when determining the amount of benefits.

Additional features

The benefit amount is determined based on these three factors:

• Insurance experience.
• Salary.
• Official employment.

IMPORTANT! The benefit is paid only when the employee is officially employed. Otherwise, insurance premiums are not deducted from his salary. Consequently, no amount is accumulated for disability payments.

ATTENTION! Dismissed specialists can receive benefits if they fall ill within a month from the date of termination of the employment agreement. If the enterprise was closed, you need to contact local insurance structures for payments.

When can you receive payments?

In the new year, payments are due in the following cases:

• Illness and injury.
• Caring for children or incapacitated close relatives.
• If people are subject to quarantine.
• Rehabilitation period.
• Prosthetics.
• Pregnancy.

FOR YOUR INFORMATION! Only those employees who have provided an officially issued certificate of incapacity for work will be able to receive the benefit.

Features of calculating benefits

The amount of benefit paid for each day of illness is calculated as the citizen’s average daily earnings for the last 2 years before the illness. To determine the total amount of the benefit, the salary for the two-year period before the start date of sick leave is divided by 730 and multiplied by the number of days spent on sick leave.

Articles on the topic (click to view)

• Is sick leave considered income?
• What to do if you have extended sick leave for pregnancy and childbirth
• What to do if your employer does not accept electronic sick leave
• What to do if you are not given sick leave
• How many days does it take for sick leave to arrive from the Social Insurance Fund?
• What to do if the place of work is not indicated on the sick leave
• Are sick leave taken into account when calculating maternity leave?

The amount of sick pay is calculated in proportion to the length of the working day for a part-time shift in the following cases:

• if the average monthly income for 2 years before illness is less than or equal to the minimum wage;
• if the citizen did not work officially for 2 years before illness;
• if the citizen’s total official work experience over his entire life is less than six months.

To qualify for sickness benefits, self-employed people, as well as lawyers, notaries, farmers and members of northern indigenous peoples, must make payments to the Social Insurance Fund themselves.

Sick leave for child care

Child care is not paid in cases where the caregiver does not need time off from work. Such cases include: paid leave, maternity leave for pregnancy and childbirth or to care for a child under 3 years of age, leave without pay.

If inpatient treatment is necessary, a certificate of incapacity for work is opened by the attending physician in the hospital. A family member receives sick leave only if they are constantly with the minor. In both cases, the following documents will be required to open.

Procedure for calculating the payment amount

To determine whether working part-time affects the amount of sickness benefit, you must:

1. Calculate the sum of all official incomes of a citizen 2 years before illness.
2. Determine the average monthly income for a two-year period before illness ; to do this, you need to multiply the sum of all official income of the employee for a given period by 30.4 and divide by 730.
3. Compare the result with the minimum wage.

It is important to take into account that for calculations, the minimum wage established on the date of opening of sick leave is taken, taking into account regional allowances.

If the result obtained is greater than the minimum wage, then the amount of sick leave is calculated using the formula:

where D is the amount of income for the two-year period before the illness (regional allowances are already included in this amount), and B is the number of days spent on sick leave.

If the result obtained is less than the minimum wage, then the amount of sick leave benefits is calculated using the formula:

where M is the minimum wage, RK is the regional coefficient (increment), H is the duration of the shift (in hours), P is the duration of a full shift at a given rate. If an employee works part-time, regardless of the length of the working day, then instead of the multiplier (B/P), the fractional part of the rate is substituted into the formula, for example, when working part-time, the multiplier is 0.5.

Calculation of sick leave: changes in 2021, examples of calculation according to the new rule

For sick leave in 2021, this is 1473.00 (718.00+755.00) thousand rubles. That is, the average daily salary cannot be more than 2020 rubles 81 kopecks. If the estimated earnings are higher, the value determined by the maximum amounts is applied.

This will affect the amount of disability benefits, which are calculated when the employee has a very small salary, or there is no information about the salary for the two previous years. This is due to the fact that instead of paying the employee, in these cases the minimum wage is applied.

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An example of calculating sick leave for part-time work

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Previously unemployed citizen M. got a job at the enterprise on December 1, 2021, then was on sick leave from September 1 to September 18 inclusive. On the date of opening of the sick leave, M.’s working day lasted 5 hours instead of the 8 hours required at this rate by agreement with the employer.

First, the total income for 2 years before the illness is calculated before deducting the 13% tax; it is (9 months of work)*13000/(1-0.13)=134482.76 rubles.

It can be seen that 5600.38 is less than the minimum wage , so the sickness benefit will depend on the length of the working day and will be:

M*RK*B*24 /730*(B/P) = 11163*1.15*18*24/730*(5/8) = 4748.1 rubles, or 263.78 rubles for each day of sick leave .

For part-time work, the size of the sick leave benefit is reduced in proportion to the rate only if the benefit is calculated based on the minimum wage. If the average monthly income for the last 2 years of work is higher than the minimum wage, then hospital payments will not depend on the size of the rate.

How will sick leave be calculated from the minimum wage in 2021?

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.

• the calculated percentage is set as 100 if the employee’s insurance experience is more than 8 years;
• the calculated percentage for sick leave is set as 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.

Subtleties of calculating benefits based on the minimum wage for part-time workers

For employees who are working part-time at the time of the insured event, any benefits are calculated in the same way as for other employees, with one exception, when calculating average earnings based on the minimum wage, the part-time coefficient must be taken into account.

However, some believe that it is not necessary to apply the part-time coefficient to the minimum wage, since this would make the benefit amount less than earnings. Is it possible to follow this approach?

Earnings for calculating benefits are taken equal to 24 minimum wages, if the employee had no earnings at all in the billing period or, in monthly terms, is less than the federal minimum wage at the time of the occurrence of the insured event. To do this, we compare the average monthly earnings of the employee with the minimum wage through the average daily wage

• If the employee’s earnings are more than the minimum wage, then we calculate the benefit based on the employee’s earnings without applying the part-time factor;
• If the employee’s earnings are less than or equal to the minimum wage, then we calculate the benefit based on the minimum wage using the part-time coefficient. If in such a situation the benefit is calculated based on the full minimum wage, then the Social Insurance Fund will refuse to reimburse expenses during the inspection. Most courts adhere to the same position. But there is also an opposite decision, in which the court proceeds from the fact that if an employee is assigned a part-time working schedule (part-time work week, part-time work day), then the average daily earnings are determined in the same way as in the case when the employee has normal working hours and works full time

This is important to know: Sick leave report for a contract soldier: sample 2021

To avoid claims from inspectors, it is better in such a situation to calculate the benefit in proportion to the employee’s working hours. Let's see how to do this.

Example. Calculation of temporary disability benefits for a part-time employee

/ solution / The algorithm of actions is as follows.

STEP 1. Calculate the average daily earnings of an employee for the billing period of 2014):

STEP 2. We calculate the average daily earnings, calculated based on the minimum wage:

STEP 3. Compare the average employee’s earnings with the minimum wage.

Since the average employee’s earnings are less than the federal minimum wage at the time of the insured event, to calculate the benefit, the employee’s earnings are taken to be equal to 24 minimum wages at the time of the onset of the illness.

STEP 4. Calculate the average daily earnings to calculate benefits.

Since the employee works part-time, we calculate the average daily earnings in proportion to working hours:

STEP 5. Calculate the allowance:

Please note that the part-time coefficient is not applied when calculating benefits based on the minimum wage for employees who, in accordance with the law, have reduced working hours (for example, disabled people of groups I and II - no more than 35 hours per week. After all, the reduced time is for them the maximum daily duration work (shift) and the full standard of work and does not entail a proportional reduction in wages

Do not forget that the amount of the monthly child care benefit cannot be less than the minimum amount in 2015.

• 2718.34 rub. - when caring for the first child;
• RUB 5,436.67 - when caring for a second and subsequent child.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Since the minimum monthly child care benefit this year is greater than the benefit calculated even on the basis of the full minimum wage - 2,386 rubles. (5965 rubles x 24 / 730 x 40% x 30.4 days), the benefit must be paid in the minimum amount.

How to calculate sick leave in 2021

According to the new rules, it is necessary to calculate the minimum average daily earnings taking into account the regional coefficient and the employment coefficient. To do this, use the formula:

Minimum wage × RK × KZ × 24 / 730, where:

• Minimum wage - the minimum wage is taken as of the start date of sick leave, so if it started in December 2021, use the minimum wage of 12,130 rubles, if it started already in 2021 - 12,792 rubles;
• RK - regional coefficient;
• KZ - employment rate at the date of onset of disability;
• 24 is the number of months in two years;
• 730 is the number of calendar days in two years.

Then the calculated actual average daily earnings are compared with the minimum. For further calculation, the largest value of the two is selected. Now we need to calculate the amount of benefits that the employee should receive during the period of incapacity for work in accordance with the calculated average daily earnings. To do this, use the formula:

AVERAGE × PERCENTAGE × DAYS, where:

• AVERAGE - the amount of average daily earnings;
• PERCENTAGE - amount (percentage) of benefit payment;
• DAYS - the number of benefit days in a calendar month with this percentage of payment.

Then the amount received must be compared with the minimum benefit amount, calculated on the basis of the minimum wage, taking into account the regional coefficient and the employment coefficient. To do this, use the formula:

Minimum wage × RK × KZ × DAYS / KKD, where:

• Minimum wage is the minimum wage on the first day of the calendar month that is paid. So, if sick leave began in December and continued in January, then for December the amount will be 12,130 rubles, and for January 12,792 rubles;
• RK - regional coefficient;
• KZ - employment rate at the date of onset of disability;
• DAYS - benefit days falling on this calendar month;
• KKD - the number of calendar days in the month in which the period of incapacity is located.

Further, when calculating the benefit, the larger amount is used. If the minimum benefit amount is greater than the benefit calculated according to the average, then the employee will have to pay the minimum benefit amount.

Find out which regional coefficient applies in your area

Payment of sick leave for part-time work

Author: Manokhova S.V. , expert of the information and reference system “Ayudar Info”

The concept of part-time work is contained in Art. 93 Labor Code of the Russian Federation. In accordance with the norms of this article, by agreement of the parties to the employment contract, an employee, both upon hiring and subsequently, may be assigned part-time working hours:

or part-time (shift);

or part-time work week, including with the division of the working day into parts.

The same article establishes that when working part-time, the employee’s payment is made in proportion to the time he worked or depending on the amount of work he performed. How is the period of incapacity paid? About this in this material.

Part-time pay during pregnancy

Employees working part-time on maternity leave are in a special position. In some organizations, employers refuse to pay for sick leave, citing the fact that a woman on maternity leave already receives benefits, so if an illness occurs, sick leave cannot be paid.

However, in accordance with current legislation, parental leave and temporary disability are different insured events , therefore the employer is obliged to accept BL, which is paid in accordance with available income in proportion to working hours.

In addition, a woman on maternity leave has the right to replace years of work experience to calculate the cost of BL to increase payment for the period of temporary disability.

The procedure for paying sick leave when working part-time has its own characteristics. If you don’t know how to calculate the BC when an employee works part-time, and also to avoid mistakes, follow the current legislation.

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A little “normative”

The procedure for calculating temporary disability benefits is established:

Article 14 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Federal Law No. 255-FZ);

Features of the procedure for calculating benefits for temporary disability, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375 (hereinafter referred to as Regulation No. 375).

In accordance with clause 16 of this provision, if the insured person is assigned part-time work (part-time work week, part-time work), the average daily earnings are determined according to the rules provided for in clauses 15(1) - 15(3) of the said provision, that is, in in general order.

Calculation of sick leave in 2021 in a new way: example of calculation

• work under an employment contract;
• state civil or municipal service;
• military and other service specified in the Law of February 12, 1993 No. 4468-1;
• periods of other activities during which the employee was subject to compulsory social insurance in case of temporary disability and in connection with maternity.

The calculation period for paying sick leave is two calendar years that precede the year of onset of the illness or other insured event. The duration of the billing period is always 730 days; do not exclude any days from the calculation. This is stated in parts 1 and 3 of Article 14 of the Law of December 29, 2006 No. 255-FZ.

We will calculate temporary disability benefits

Let us immediately note that the procedure for calculating temporary disability benefits in the event that an employee works part-time is ambiguous. Let us explain why.

According to the general rules, a daily temporary disability benefit is determined by multiplying the average daily earnings of the insured person by the amount of the benefit established as a percentage of the average earnings, depending on the employee’s insurance length (60, 80 or 100%) (Part 4 of Article 14 of the Federal Law No. 255-FZ).

In turn, the average daily earnings for calculating temporary disability benefits are determined by dividing the earnings accrued for the billing period by 730 (clause 15(1) of Regulation No. 375).

For reference: average daily earnings cannot exceed the maximum average daily earnings for calculating benefits (in 2021 - 2,150.68 rubles).

Clause 15(3) of Regulation No. 375 states that in the cases specified in clause 11(1) of the said regulation, for calculating benefits for temporary disability, the average daily earnings are determined by dividing the minimum wage established by federal law on the day of the occurrence of the insured event, increased 24 times, 730.

This is important to know: The statute of limitations for sick leave

In paragraph 11(1) of Regulation No. 375 we read:

if the insured person had no earnings during the billing period, as well as if the average earnings for this period calculated for a full calendar month are below the minimum wage, the average daily earnings are determined based on the minimum wage (paragraph 1);

if the insured person is working part-time at , the average earnings on the basis of which the benefit is calculated is determined in proportion to the working hours of the insured person (paragraph 2).

Similar rules are contained in Part 1.1 of Art. 14 of Federal Law No. 255-FZ.

The above norms are interpreted differently by different experts.

According to some, the wording of paragraph. 2 clause 11(1) of Regulation No. 375 should be applied exclusively if the employee had no earnings during the billing period or his average earnings for a full month are below the minimum wage. Only in this situation, the average earnings, on the basis of which temporary disability benefits are calculated, are determined in proportion to the length of working hours of this employee (we are adherents of precisely this (more profitable for the employee) option).

Please note: average earnings are determined in proportion to working hours only in the cases specified in Part 1.1 of Art. 14 of Federal Law No. 255-FZ, namely when the insured person had no earnings for the billing period or if the average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage and, therefore, when the average earnings are taken to be equal to the minimum wage.

If the benefit is calculated from the actual earnings of the insured person for the billing period, it is unlawful to reduce this earnings depending on the length of working hours established at the time of the insured event.

Other experts believe that para. 2 paragraph 11(1) must be applied literally. If you follow their logic, for all employees working on a part-time basis on the date of the onset of temporary disability, average earnings must be determined in proportion to the length of working time.

For your information: for more information on how to calculate benefits for an employee who works part-time and whose average salary is below the established minimum wage, read the consultation by S. A. Chernov, “Working part-time: the procedure for paying for disability.”

Example.

When to calculate according to the minimum wage, and when to calculate according to the actual salary?

The above-mentioned Federal Law No. 255-FZ of December 29, 2006 and Regulation No. 375 of June 15, 2007 spell out the specifics of calculating benefits depending on length of service, salary level and some other nuances.

Application of coefficient 0.5

If there are grounds for calculating sick leave based on actual income, the calculation is made depending on the salary and length of service of the employee, and the coefficient of 0.5 is applied only for calculating benefits at the minimum wage (clause 1.1. Article 14 of Federal Law No. 255).

According to the minimum wage

The following grounds exist for calculating disability benefits according to the minimum wage:

• the employee’s work experience is less than six months;
• lack of income for the previous 2 calendar years;
• actual income for the 2 previous calendar years is less than the minimum wage.

In such a situation, to calculate sick leave for part-time work, a coefficient of 0.5 is applied and the calculation occurs according to the formula (Article 7 of the Federal Law of December 29, 2006 N 255-FZ):

This formula calculates the cost of one working day. To calculate the BL benefit, you need to multiply the resulting number by the actual number of days of incapacity. In addition, it is necessary to introduce a correction factor depending on the length of total work experience:

• up to 5 years of experience - 60% of the minimum wage;
• from 5 to 8 years - 80% of the minimum wage;
• more than 8 years - 100% minimum wage.

Then we multiply the cost of one day by the number of days on sick leave and the length of service coefficient (in this case 0.6) and get the amount of disability benefits: 300 rubles * 10 days * 0.6 = 1800 rubles.

Based on actual salary

The cost of the BL is calculated based on the actual salary if there is a total work experience of more than six months and income for the previous two calendar years.

We get the cost of one day of disability, which must be multiplied by the number of days of sick leave. At the same time, depending on the amount of total work experience, payment for BL occurs in full or in part.

Part-time work: calculation of sick leave benefits

“Salary”, 2011, N 5

In the last issue of Salary magazine, we talked about the features of calculating average daily earnings when calculating benefits. Not much time has passed since the publication of the material, but we are returning to this topic again to clarify the calculation methodology.

The article “Benefits: features of calculating average earnings” (“Salary”, 2011, No. 4) was devoted to the application of the new provision established by Part 1.1 of Art. 14 Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (as amended on December 8, 2010, as amended on February 25, 2011) (hereinafter referred to as Law N 255-FZ ). Let's remember the main thing.

Calculation of sick leave in 2021 with examples

A separate category are women who were previously on maternity leave. They have the opportunity to independently choose the period that will be considered reporting for determining benefits. Experts advise taking the time when income was maximum.

The base limit for insurance premiums in 2021 is 815 thousand. But if monthly earnings are less than the minimum wage, then 12 minimum wages are considered for one calendar year, respectively, 24 minimum wages for two. Based on the average daily earnings, we find the amount of the daily benefit:

The essence of the new provision

In Part 1.1 of Art. 14 of Law N 255-FZ states that if during the billing period the employee did not have earnings or this earnings turned out to be below the minimum wage calculated for a full calendar month, the average earnings for calculating benefits for temporary disability and in connection with maternity are taken equal to the minimum wage.

The minimum wage must be adjusted in proportion to the length of working time if the benefit is calculated for an employee who is assigned part-time work (part-time work, part-time work).

In the above-mentioned article, a certain sequence of actions was proposed when calculating benefits for employees who work part-time. Let's clarify some points.

Calculation of sick leave in 2021: examples of calculation in a new way

Amount of earnings for previous years: 2021 - 346,000 rubles, 2020 - 511,000 rubles. These values ​​do not exceed the maximum values ​​determined in each year, in 2021 - 755,000 rubles, in 2021 - 815,000 rubles. It follows that the employee’s actual earnings will be used to determine benefits.

Once you have all the specified information in your hands, you can use the online sick leave calculator in 2020. This step will allow you to make calculations with minimal time and without errors.

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Methodology clarification

In order to find out whether to calculate benefits based on the minimum wage or the employee’s actual earnings, it is necessary to compare two values:

• the amount of the employee’s actual average daily earnings;
• the amount of the minimum average daily earnings, determined based on the minimum wage.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

If an employee is assigned part-time work, then the minimum amount of average daily earnings must be adjusted in proportion to the length of working time. And at what point should this be done - before it is compared with the actual average daily earnings or after?

As of the date of signing for publication of the last issue of the journal, specialists from the Federal Social Insurance Fund of the Russian Federation believed that the minimum wage should not be adjusted when calculating the minimum average daily earnings for an employee who is assigned part-time work. They recommended making adjustments after the two amounts of average daily earnings have been compared, and the value calculated on the basis of the minimum wage has been selected for calculating benefits. The editors brought this position to the attention of readers.

Over time, the point of view of the FSS RF specialists has changed. The minimum wage must be adjusted depending on the length of working hours at the time of calculating the minimum average daily earnings. And this is logical, since now we will compare comparable indicators :

• actual average daily earnings, which was determined taking into account payments calculated in proportion to the time worked;
• the minimum amount of average daily earnings, in which the minimum wage is also adjusted depending on the length of working hours.

Moreover, such a calculation will lead to an increase in the benefit amount. The editors considered this issue again not only with the participation of FSS specialists, but also specialists from the Ministry of Health and Social Development of Russia.

Let's look at the clarified procedure for calculating temporary disability benefits using examples.

Birth allowance if the experience is less than 6 months

In this case, the benefit is calculated in two stages:

• We calculate SDZ based on the minimum wage for each month of maternity leave.

To do this, we determine how many calendar days there are in each maternity month (it doesn’t matter whether it’s full or not). We take the minimum wage as of January 1 of the year in which the employee goes on maternity leave. We calculate the SDZ for each month: divide the minimum wage by the number of calendar days of each month.

• We determine SDZ based on the minimum wage for the 2 years preceding the year of maternity leave.

To do this we use the formula:

Minimum wage x 24: 730

After carrying out these calculations, we take the smallest value for each month and multiply it by the number of calendar days in the month that fell on maternity leave. We divide the resulting result by 2, since for an employee working part-time, the minimum wage benefit is calculated based on the time actually worked.

Let's look at an example:

Mironova I.S. got a job at Kadrovik LLC in June 2021. On October 15, she went on maternity leave. This is her first place of work, and her work experience at the time she went on maternity leave was a little more than 4 months. Pregnancy with one child, childbirth passed without complications. The duration of maternity leave is 140 days (10/15/2020 - 03/03/2021).

1. Let's determine the number of calendar days in months when Voronova was on maternity leave:

• October 2021 - 31,
• November 2021 – 30,
• December 2021 - 31,
• January 2021 - 31,
• February 2021 – 28,
• March 2021 - 31.

1. The minimum wage as of 01/01/2020 is 12,130.
2. We calculate the size of SDZ in each month of maternity leave:

• October — 391.29 rub. (12,130:31),
• November — 404.33 rub. (12 130 : 30),
• December — 391.29 rub.,
• January — 391.29 rub.,
• February — 433.21 rub. (12,130:28).
• March — 391.29 rub.

1. We calculate the size of SDZ according to the minimum wage for 2 calendar years preceding the decree: 12,130 x 24: 730 = 398.79 rubles.

1. We determine in which months the size of the SDZ, calculated on a monthly basis, is less than that calculated according to the minimum wage. These are October, December, January and March. In these months, we calculate the allowance for SDZ, calculated for each month of maternity leave. In months where the SDZ calculated on a monthly basis exceeded the SDZ calculated according to the minimum wage (November, February), the benefit is calculated according to the SDZ calculated on the basis of the minimum wage.
2. We calculate the amount of benefits for each month of maternity leave. In April, Mironova went on maternity leave on October 15, which means the number of calendar days in this month, from the date of her departure until the end of the month, is 17 (October 15-31). Maternity leave lasts 140 days and ends on March 3, 2021. So for March we take 3 days.

The benefit amount will be:

• for October 2021 - 6,651.93 rubles. (391.29 x 17),
• for November 2021 - 11,963.70 rubles. (398.79 x 30),
• for December 2021 - 12,130 rubles. (391.29 x 31),
• for January 2021 - 12,130 rubles. (391.29 x 31),
• for February 2021 - 11,166.12 rubles. (398.79 x 28).
• for March 2021 - RUB 1,173.87. (391.29 x 3)

1. We calculate the total amount of benefits for the entire maternity leave: 6,651.93 + 11,963.70 + 12,130 + 12,130 + 11,166.12 + 1,173.87 = 55,215.62 rubles.
2. Divide the resulting result by 2: (55,215.62: 2)

Thus, Voronov will receive an allowance in the amount of 27,607.81 rubles.

An example of calculating benefits in the absence of length of service for a full-time employee can be found here.

If the employee’s insurance experience is more than six months

The examples given below will help us understand when and how to apply the norm of Part 1.1 of Art. 14 of Law N 255-FZ when calculating temporary disability benefits for an employee who is assigned part-time work and whose insurance period is more than six months .

In example 1, when calculating benefits, the norm of Part 1.1 of Art. 14 of Law No. 255-FZ does not apply. The benefit is calculated as usual.

In example 2, the benefit was calculated taking into account the above norm - the benefit was calculated from the minimum amount of average daily earnings.

Example 1 . A.S. Kalistratov works at OJSC “Doblest” at 0.75 times the salary. From March 30 to April 6, 2011 (8 calendar days) he was on sick leave.

Let us determine the amount of temporary disability benefits if the employee has six years of insurance coverage.

Solution. Let's determine the amount of average daily earnings to calculate benefits. It is equal to 114.46 rubles. (RUB 83,552.89: 730).

To understand, you need to apply the norm of Part 1.1 of Art. 14 of Law N 255-FZ or not, let’s compare the amount received with the amount of average daily earnings calculated based on the minimum wage.

The amount of the minimum average daily earnings is 106.77 rubles. (RUB 4,330 x 0.75 x 24 months: 730).

Please note: when determining the amount of average daily earnings based on the minimum wage, we adjusted the minimum wage in proportion to the length of A.S.’s working hours. Kalistratova. This is done so that both amounts of average daily earnings that we compare become comparable - the actual average daily earnings are calculated from earnings for part-time work, and we calculated the minimum average daily earnings in proportion to the time worked by the employee.

Since 114.46 rub. > 106.77 rubles, further calculation of benefits is carried out based on the amount of the employee’s actual average daily earnings. That is, in this situation, the norm of Part 1.1 of Art. 14 of Law N 255-FZ we do not apply.

Let's determine the amount of daily allowance. It is equal to 91.57 rubles. (RUB 114.46 x 80%).

The amount of temporary disability benefits will be 732.56 rubles. (91.57 RUR x 8 calendar days). From her:

• RUR 247.71 (91.57 rubles x 3 calendar days) are paid at the expense of the employer;
• RUR 484.85 (732.56 rubles - 247.71 rubles) - at the expense of the Federal Social Insurance Fund of the Russian Federation.

We will determine the amount of temporary disability benefits.

Now we compare the resulting amount with the amount of average daily earnings calculated based on the minimum wage, and choose a larger value.

The amount of the minimum average daily earnings is 106.77 rubles. (RUB 4,330 x 0.75 x 24 months: 730). It is more than the amount of average daily earnings (106.77 rubles > 106.16 rubles), so we apply the norm of Part 1.1 of Art. 14 of Law N 255-FZ and further calculation of benefits is based on this amount.

The amount of the daily allowance will be 85.42 rubles. (RUB 106.77 x 80%), and the amount of temporary disability benefits is RUB 683.36. (RUB 85.42 x 8 calendar days).

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

256.26 rubles will be paid from the employer’s funds. (85.42 rubles x 3 calendar days), at the expense of the Federal Social Insurance Fund of the Russian Federation - 427.1 rubles. (683.36 rubles - 256.26 rubles).

Please note: if in the area where the employer is located, a regional coefficient was applied to wages, when calculating benefits based on the minimum wage, this coefficient would need to be applied at the final stage of the calculation, multiplying the received benefit amount by it. This is stated in clause 11.1 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by the Decree of the Government of the Russian Federation of June 15 .2007 N 375 (as amended on 03/01/2011).

For example , if the regional coefficient is 1.5, the benefit amount in example 2 will be 1025.04 rubles. (RUB 683.36 x 1.5).

Of this amount, 384.39 rubles will be paid from the employer’s funds. (256.26 rubles x 1.5), at the expense of the Federal Social Insurance Fund of the Russian Federation - 640.65 rubles. (RUB 1,025.04 - RUB 384.39).

Calculation example

The employee was sick from January 11 to January 21, 2021. His insurance experience is 3 years. The regional coefficient is 1.15. Over the previous two years, earnings amounted to 310,000 rubles.

We count:

Employees whose earnings are significantly higher than the minimum wage or whose work experience is more than 8 years will not notice any changes in the calculation.

Calculate the amount of benefits under the new rules in a free calculator