How is the minimum wage for sick leave taken into account when calculating?

The calculation and payment of benefits is a rather complex process that requires constant keeping abreast of changes in legislation. Although in 2021 there were no special changes to sick leave, the minimum wage (minimum wage) changed twice during the year. From January 1, it was 6,204 rubles, and from July 1, it increased to 7,500 rubles. Undoubtedly, this had an impact on the calculation of various payments and benefits for which the “minimum wage” is used, including the payment of sick leave in 2016.

In this article we will tell you what needs to be taken into account when calculating sick leave, who should accrue and pay benefits, when the minimum wage should be used to calculate sick leave, and also give examples of calculation.

Who is paid sick leave benefits?

The following have the right to sick leave benefits (temporary disability benefits):

  • citizens of Russia;
  • foreigners permanently or temporarily residing in Russia;
  • stateless persons.

Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for in Article 2 of the Law of December 29, 2006 No. 255-FZ.

Pay sick leave benefits only to employees who work (recently worked) in the organization under employment contracts, including external part-time workers. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.

Table. Values ​​associated with benefits from February 1 and July 1, 2021

BenefitFrom February 1, 2021From July 1, 2021
Maximum monthly child care benefitRUB 21,554.82RUB 21,554.82
Minimum amount of maternity benefitRUB 28,555.40 (for multiple pregnancy - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles). RUB 34,521.20 (for multiple pregnancy - 47,835.62 rubles, complicated childbirth - 38,465.75 rubles).
Maximum amount of maternity benefitRUB 248,164 (for multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles) RUB 248,164 (for multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles)
Maximum average daily earnings for calculating benefits1772.6 rub.1772.6 rub.
Calculation period for calculating disability benefits2014-20152014-2015
One-time benefit for the birth of a childRUB 15,512.65 (with indexation from February 1 7%) RUB 15,512.65
Benefit for registration in early pregnancyRUB 581.73 (with indexation from February 1 7%) RUB 581.73
Minimum amount of benefit for child care up to one and a half years oldFor the first child - 2908.62 rubles; Care for the second child RUB 5,817.24. (with indexation from February 1 7%) For the first child - 3000 rubles; Care for the second child RUB 5,817.24.

Rules for calculating hospital benefits for temporary disability

  1. Temporary disability benefits, sick leave due to illness or injury are paid at the expense of : for the first three days - at the expense of the policyholder; for the remaining period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation. In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.
  2. Sick leave, Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in paragraph 1 of Article 9 of the Federal Law of December 29. 2006 No. 255-FZ). Total paid period of sick leave disability benefits As a rule, sick leave benefits are needed accrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until the moment of disability (Part 1 of Article 6 of the Law of December 29, 2006 No. 255-FZ). In case of work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (Clause 1, Article 15 of the Law of July 24, 1998 No. 125-FZ, Part 1 of Art. 6 of the Law of December 29, 2006 No. 255-FZ). Limitations on the period of payment of sick leave benefits According to Article 6 of Law No. 255-FZ of December 29, 2006, in some cases the period for which sick leave benefits must be accrued is limited. This applies to:
      sick leave to care for a sick family member (including a child);
  3. benefits to employees who have entered into a contract for a period of up to six months, as well as to employees whose incapacity for work occurred during the period from the moment the employment contract was concluded until its cancellation;
  4. sick leave for disabled people;
  5. benefits for the period of follow-up treatment in a sanatorium.
  6. Sick leave for caring for a family member In general, accrue benefits for caring for a sick family member of an employee no more than 7 calendar days in advance. The total number of paid days to care for a sick family member cannot exceed 30 calendar days in a calendar year . Such restrictions are established by paragraph 6 of part 5 of article 6 of the Law of December 29, 2006 No. 255-FZ. Sick leave for child care In cases where an employee’s child is sick, special restrictions are provided. Determine the number of paid days according to the following conditions:

  • when caring for a child under 7 years of age during the entire treatment period, but not more than 60 calendar days during a calendar year. The maximum number of paid days can be increased to 90 days if the child has a disease included in the special List approved by the Ministry of Health and Social Development of Russia (clause 1, part 5, article 6 of Law No. 255-FZ of December 29, 2006, order of the Ministry of Health and Social Development of Russia dated February 20, 2008 No. 84n);
  • when caring for a child from 7 to 15 years old during the treatment period no more than 15 calendar days, but no more than 45 calendar days during a calendar year (clause 2, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ) ;
  • when caring for a child over 15 years old (as when caring for an adult family member) seven calendar days, but not more than 30 calendar days in a calendar year (clause 6, part 5, article 6 of Law No. 255-FZ of December 29, 2006 ).

For certain cases, special rules are provided when there is a limit on the number of days of sick pay.

  • Sick leave, Temporary disability benefits are paid depending on the employee’s length of insurance, this is called length of service for calculating sick leave. Experience for calculating sick leave. Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work
    Insurance experienceAmount of temporary disability benefit, % of average earningsBase
    Employee working in an organization– own illness (except for occupational illness); – injury (except for injury associated with an industrial accident); -quarantine; – prosthetics for medical reasons; –follow-up treatment in sanatorium-resort institutions immediately after hospitalization 8 years or more100%Part 1 Art. 7 of the Law of December 29, 2006 No. 255-FZ
    from 5 to 8 years80%
    up to 5 years60%
    occupational disease or work accidentany100%Art. 9 of the Law of July 24, 1998 No. 125-FZ
    outpatient care for a sick child8 years or more100% for the first 10 days and 50% for subsequent days of incapacityclause 1 part 3 art. 7 of the Law of December 29, 2006 No. 255-FZ
    from 5 to 8 years80% for the first 10 days and 50% for subsequent days of incapacity
    up to 5 years60% for the first 10 days and 50% for subsequent days of incapacity
    caring for a sick child in a hospital8 years or more100%clause 2, part 3, art. 7 of the Law of December 29, 2006 No. 255-FZ
    from 5 to 8 years80%
    up to 5 years60%
    outpatient care for an adult family member8 years or more100%Part 4 Art. 7 of the Law of December 29, 2006 No. 255-FZ
    from 5 to 8 years80%
    up to 5 years60%
    An employee who has left the organizationown illness or injury occurred no later than 30 calendar days from the date of dismissalany60%Part 2 Art. 7 of the Law of December 29, 2006 No. 255-FZ

    The amount of sick leave benefits for temporary disability is set as a percentage of average earnings, but not more than the amount calculated taking into account the restrictions established by part 3.2 of article 14 and part 6 of article 7 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work and occupational disease. The amount of sick leave for an occupational disease or injury is established no more than the amount calculated taking into account the restrictions established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. If these restrictions are exceeded, the amount of the benefit is calculated based on the maximum amount in the manner prescribed by paragraph 3 of Article 9 of Law No. 125-FZ of July 24, 1998.

  • To calculate the average earnings of an employee, you need to take all payments for which insurance premiums were calculated in the two previous calendar years. What to include in earnings when accruing and calculating sick leave and exclude from it In earnings, include all payments for the billing period from which contributions to the Federal Social Insurance Fund of Russia were paid (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375). Accordingly, all payments that are not subject to insurance contributions must be excluded from the employee’s total earnings for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are: state benefits; statutory compensation payments to employees; financial assistance not exceeding 4000 rubles. per year per person. A complete list of payments exempt from insurance premiums is given in Article 9 of Law No. 212-FZ of July 24, 2009.
  • Sickness benefits are calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including during work (service, other activities) with another policyholder (other policyholders). An employee previously worked in other organizations. If during the billing period an employee worked in other organizations (including several), then the calculation of earnings for this period of time depends on whether he continues to work for the same employers. If on the date of the insured event the employee works in only one organization, then it is in this organization that he receives sick leave benefits . Then, when calculating benefits, you need to take into account the employee’s income paid to him by all previous employers. To confirm the amount of such income, the employee must provide certificates of earnings from previous places of work (Part 5 of Article 13 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. Note: The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, benefits for temporary disability, pregnancy and childbirth, and child care benefits will be calculated for the person at the new place of work. How to obtain salary data from the Pension Fund if there is no salary certificate for 2 years. The certificate is issued for two calendar years preceding the year of termination of work or the year of application for the certificate, and the current calendar year. When there is no information about the employee’s earnings (part of the earnings), then, in accordance with Part 2.1 of Article 15 of Law No. 255-FZ of December 29, 2006, calculate the benefit based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the benefit must be recalculated for the entire past time, but no more than three years preceding the day the certificate of earnings was submitted.
  • The average daily earnings for calculating sick leave benefits for temporary disability are determined by dividing the amount of accrued earnings in the billing period by 730. Note: What period to take when calculating benefits PERIOD 730, 731, 732. Calculation period for any benefits (maternity, sick leave, nursing a child under 1.5 years old) is two calendar years. How many days in a period should I take? 730, 731 or 732 days? Conclusion: when calculating sick leave for payment of temporary disability benefits, there must always be two starting points: the calculation period will always be 2 full calendar years. earnings in the pay period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.
  • What periods of temporary disability should not be paid for?

    As a general rule, sick leave benefits are assigned for all days of illness according to the sick leave certificate, including weekends. But there are cases when sick leave benefits are not assigned (Part 1, Article 9 of Federal Law No. 255-FZ of December 29, 2006), in particular:

    • release from work with or without salary, except in situations where the employee falls ill during annual paid leave;
    • suspension from work without pay according to the provisions of Article 76 of the Labor Code of the Russian Federation;
    • detention or administrative arrest;
    • conducting a forensic medical examination;
    • simple, except for the cases provided for in Part 7 of Art. 7 of Federal Law No. 255-FZ of December 29, 2006 (if the disability began before the downtime and continues during the downtime, then the benefit is paid in the same amount as the salary is maintained during this time, but not higher than the amount of the benefit that the employee would have received under general rules).

    Also, sick leave benefits do not need to be paid if the incapacity for work occurred as a result of the court establishing that the employee intentionally caused harm to his health, attempted suicide, or committed an intentional crime by the employee (Part 2 of Article 9 of Federal Law No. 255-FZ of December 29, 2006).

    Minimum amount of sick leave benefit for incapacity

    A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.

    From January 1, 2015, the minimum wage will be 5,965 rubles per month. Accordingly, the amount of benefits calculated from the minimum wage will change in 2015.

    Calculation of the minimum amount of sick leave

    Petrova Anastasia was disabled due to illness from January 15 to January 25, 2015. Petrova's insurance experience is 7 years. The calculation period for calculating benefits is 2013 and 2014. In these years, Petrova has no income because she did not work. There are no grounds for changing the years of the calculation period, since the employee was not on maternity leave or child care leave.

    The calculation of sick leave will be as follows: 5965 (minimum wage in 2015) x 24 (number of months of the billing period) = 143,160 / 730 = 196 rubles 11 kopecks. This is the amount of average daily earnings for benefits, calculated from the minimum wage.

    To calculate the benefit, in this case, it is necessary to find 80 percent of 196.11, that is, apply the insurance period. We get 156 rubles 89 kopecks. This is the amount of the daily allowance.

    The amount of sick leave benefits will be 1,725 ​​rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).

    There is no income or it is less than the minimum wage

    Sometimes an employee does not have earnings in the pay period or his earnings for this period calculated for a full calendar month are less than the minimum wage (minimum wage). The minimum wage in 2021 is set at 6,675 rubles

    .

    Under such circumstances, the average earnings on the basis of which benefits are calculated are assumed to be equal to the minimum wage.

    If benefits are calculated based on the minimum wage, then the average daily earnings for calculating benefits will be determined by the formula:

    Minimum wage x 24 : 730 days

    Where the minimum wage is the minimum wage on the day the insured event occurs

    At the same time, in regions and localities where regional coefficients are applied to wages, the benefit must be calculated taking into account such coefficients.

    The employer pays temporary disability benefits from the budget of the Social Insurance Fund of the Russian Federation, as well as from its own funds.

    As a general rule, you must pay for the first three days of temporary disability at your own expense. And for the rest of the period, i.e. starting from the fourth day of temporary disability, at the expense of the Social Insurance Fund of the Russian Federation. When paying for temporary disability benefits to care for a sick child, the benefit is paid entirely from the FSS budget.

    Example

    . The employee fell ill in February 2021. During the billing period (from January 1, 2014 to December 31, 2015), he did not work anywhere. Therefore, the average earnings for calculating benefits in 2021 are equal to the minimum wage.

    Maximum amount of sick leave benefit for incapacity

    As such, there is no definition of the maximum daily or monthly benefit in the current legislation. And there is a procedure for calculating the maximum amount from which sick leave and other benefits can be calculated . This is how it is formulated in Federal Law No. 255-FZ, clause 3.2 of Article 14: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with the Federal Law “On Insurance Contributions” ..." for the corresponding calendar year, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation."

    Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year.

    The maximum daily amount of sick leave benefits for temporary disability in 2015 cannot be more than 1,632 rubles 87 kopecks:

    The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

    Maximum daily sick leave : 568,000 + 624,000 = 1,192,000 / 730 = 1,632.87 rubles.

    Certificate of average earnings

    (*.doc)
    The basis for calculating benefits, sick leave and maternity leave for an employee is a certificate issued by the employer. Payments accrued to the employee in the billing period by the previous employer are included in the calculation based on the salary certificate presented by the employee in an approved form

    or a copy thereof, certified by the employer who issued the earnings certificate.

    Validity periods for the salary certificate form

    The form and procedure for issuing a certificate of the amount of wages for the purpose of temporary disability benefits was approved by Order of the Ministry of Labor dated April 30, 2013 No. 182n.

    READ ON THE TOPIC:

    The amount of child benefits and maternity benefits in 2021.
    Indexation and calculation of payments If the employee cannot provide such a certificate, then, based on his application, a request must be sent to the territorial body of the Pension Fund for the provision of information about these payments.
    The certificate indicates the amount of wages, other payments and remunerations for the two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate of the amount of wages, other payments and remunerations, and the current calendar year for which the accrued insurance premiums, and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if Insurance contributions to the social insurance fund of the Russian Federation were not accrued on retained wages during this period.

    When calculating temporary disability benefits, all payments for which contributions to the Social Insurance Fund were accrued during the billing period, including by former employers.

    Payments that are included in average earnings include:

    1. salary

    2. various allowances and surcharges

    3. payments related to working conditions

    4. bonuses and rewards

    For certain categories of payers of insurance premiums for compulsory types of insurance, the payment rate to the Social Insurance Fund is 0%. For example, for “simplified” workers engaged in preferential activities.

    Such employers do not accrue or pay social security contributions. However, when calculating benefits, they will take into account payments from which insurance premiums would be paid in a normal situation.

    The certificate is issued upon a written application from the insured person (his legal representative or proxy) no later than three working days from the date of receipt (registration) of the application by the policyholder.

    The application can be submitted by the insured person personally or through his legal representative (authorized representative) or sent by mail. When applying for a proxy, documents proving his identity and authority are presented.

    The certificate is filled out by hand in black or blue ink (ballpoint pen) or using technical means (computer or typewriter). Erasures and corrections are not permitted.

    The information contained in the Certificate is filled out on the basis of accounting data and reporting of the policyholder.

    The completed Certificate is certified by the organization’s seal (round). The signature must not be sealed. The stamp is affixed in the designated space (“Insured Stamp Place”) in the lower left corner of the Certificate.

    An example of filling out a Certificate of Average Earnings

    Let's fill out a certificate about the amount of wages for accountant E.V. Smirnov, provided that the period of work in the organization: from 07/01/2010 to 10/03/2013. Information about the employee’s salary, periods of illness and maternity leave is presented in Table 2. Using the data in Table 2, we will fill out a Certificate for E.V. Smirnova (Fig. 3).

    How to calculate sick leave benefits

    To calculate the amount of sick pay that an employer must pay an employee, determine:

    1. billing period;
    2. employee's earnings for the pay period;
    3. employee's average daily earnings;
    4. employee's insurance record;
    5. benefit limit;
    6. the total amount of sick leave benefits.

    Apply this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, industrial accident, etc.). The tax system used also does not matter. This follows from Article 14 of Law No. 255-FZ of December 29, 2006 and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

    Amounts of other benefits

    The increase in the minimum wage will not affect the amount of unemployment benefits from July 1, 2021 . The fact is that the amount of this benefit is limited to the maximum (4,900 rubles) and minimum (850 rubles + regional coefficient, if established) amount. These amounts for 2021 are determined by Decree of the Government of the Russian Federation dated November 12, 2015 No. 1223 “On the amounts of the minimum and maximum amounts of unemployment benefits for 2021.” In this regard, despite the fact that from July 1 the minimum wage increased to 7,500 rubles, unemployment benefits still cannot be more than 4,900.

    The amount of some other types of benefits will also not change in any way due to the increase in the minimum wage. So, for example, the lump sum benefit for the birth of a child will not change from July 1. Its size will remain at 15,512.65 rubles.

    In the table below we have summarized the values ​​associated with benefits. In the table, in particular, you can see changes in the calculation of child benefits from July 1 .

    Calculation and payment of sick leave in 2021

    You can look at this example, which very well demonstrates the procedure for calculating benefits.

    Example of sick leave calculation

    Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.

    We determine the earnings of Ivanov I.I. in these two years.

    In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).

    We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).

    We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

    We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).

    Introductory information

    From July 1, 2021, organizations and individual entrepreneurs must pay employees at least 7,500 rubles (that is, no less than the new minimum wage). (See “What is the minimum wage today”) If the salary does not reach the specified amount, then it should be increased. In some cases, an increase in the minimum wage will also affect the calculation of sick leave, maternity and child benefits. Let's look at the amount of benefits from July 1, 2016 . However, we will immediately say that no indexation of benefits has occurred since July 1 . It’s just that due to the increase in the minimum wage, there have been changes in the calculation of benefits from July 1 . Also see “Directory of Minimum Wage Changes”.

    Calculation of sick leave when working part-time part-time

    When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.

    Note: Letter of the Federal Social Insurance Fund of the Russian Federation dated November 16, 2015 No. 02-09-14/15–19990

    For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.

    Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 6,204 rubles in 2021). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: minimum wage × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.

    When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.

    An example of calculating sick leave for a part-time worker

    The employee has been working at 0.5 rate since January last year. Part-time salary: 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

    Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38; 98.05), so sick leave is counted from it. The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).

    Insurance experience for calculating sick leave

    The amount of temporary disability benefits depends on the length of insurance coverage.

    The insurance period is determined at the time of the onset of temporary disability.

    The employee's insurance period includes the following periods of work:

    1. under an employment contract

    2. state civil or municipal service

    3. military, law enforcement, fire fighting and other similar services

    To calculate the duration of the insurance period, you need to add up all periods of work according to the work book, including the period of work in your organization from the day you started work to the day preceding the first day of temporary disability.

    The rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability were approved by order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91.

    In 2021, what percentage of earnings will be benefits?

    In 2021, changes were made to the accounting of insurance experience. The draft amendments to Article 7 of Federal Law No. 255-FZ of December 29, 2006 were prepared by the Ministry of Labor and posted the document on regulation.gov.ru. It is expected that the length of service thresholds for calculating sick leave in 2021 will increase by six months every year (see table). And by 2029, 100 percent benefits will require 15 years of work. Now eight years of service is enough.

    The developers believe that if the length of service for calculating sick leave in 2021

    , it will be possible to encourage employees to be legally employed. The key point will be that long official experience will be more important for them. At the same time, the Ministry of Labor realizes that the law is unprofitable for workers - they will receive less from the fund than planned. It was in order to smooth out the negative that officials extended the transition period for as long as 13 years.

    We have shown how payments will change taking into account length of service for calculating sick leave in 2021 in the table below.

    1. An employee with 8.5 years

    and more years, benefits are paid in the amount of 100 percent of average earnings

    2. With insurance experience from 5.5 to 8.5 years

    - 80 percent of average earnings

    3. With an insurance period of up to 5.5 years

    — 60 percent of average earnings

    Year What percentage of earnings will the benefit be?
    100% 80% 60%
    2015 Experience from 8 years Experience from 5 to 8 years Experience up to 5 years
    2016 Experience from 8.5 years Experience from 5.5 to 8.5 years Experience up to 5.5 years
    2017 Experience from 9 years Experience from 6 to 9 years Experience up to 6 years
    …………………………
    2029 Experience from 15 years Experience from 8 to 15 years Experience up to 8 years

    EXAMPLE OF CALCULATION OF SICK LEAVE IN 2021

    Employee Tabuleev I.P. provided the accounting department of the company Flamingo LLC with a sick leave certificate, which indicated the date of onset of the illness - February 5, 2021 and the date of recovery - February 11, 2020 (8 calendar days). Work experience of employee Tabuleev I.P. at the time of illness was 6 years and 3 months (80% of average daily earnings).

    To determine the average daily earnings, we will take the period for 2018 and 2021. In 2021, the earnings of Tabuleev I.P. amounted to 750 thousand rubles, and in 2021 - 870 thousand rubles. We see that for 2018 the limit was not exceeded, but for 2021 there is an excess of 5,000 rubles. Therefore, to calculate for 2021, it is necessary to take into account not actual earnings, but the maximum limit - 865,000 rubles.

    We determine the average daily salary of an employee:

    (750,000 + 865,000) / 730 = 2,212.33 rubles

    We calculate the amount of payment for sick leave:

    2,212.33 × 80% X 8 days = 14,158.91 rubles

    The first three days of sick leave are paid by Flamingo LLC - 6,636.99 rubles, and the rest of the payment in the amount of 7,521.92 is compensated by the Social Insurance Fund.

    The material has been edited in accordance with changes in the legislation of the Russian Federation, relevant as of 10/11/2019

    Comments

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    Elvira 04/16/2015 at 00:04 # Reply

    Part-timers

    Nothing is said about such a common phenomenon as part-time work (for example, among teachers). In one educational institution, a person is paid on a basic time basis; during illness, a person cannot go to work. in the second organization - hourly payment, and the teacher continues to work (for example, compiling a methodological development at home). Is it possible to get sick leave only for the first job, and how to calculate it?

    ostapx1 04/16/2015 at 04:27 pm # Reply

    Theoretically, you can go on sick leave at your main place of work, but you can work part-time at another job. Although, from January 1, 2007, sick leave is paid not only for the main place of work, but also for part-time work. Therefore, you can get paid sick leave at your second job. To do this, you must present an original sick leave certificate for each employer for each place of work. Those. If you work two jobs, then you must receive two sick leaves. The principle of calculating sick leave is the same for all types of work - main, part-time and for all methods of calculating salaries. To calculate sick leave, you need to know: - Average daily earnings - DZ - Experience-S - Number of days of temporary disability - VN If the experience is more than eight years: Amount of sick leave = DZ x VN If the experience is less than eight years: Amount of sick leave = (DZ x VN) x 80% Moreover, the employer pays only for the first three days of sick leave, the rest of the time is paid by the Social Insurance Fund.

    Olga 06/05/2015 at 00:10 # Reply

    Number of days of incapacity - calendar or working? Thank you.

    Natalia 06/05/2015 at 01:13 pm # Reply

    Calendar.

    Olesya 07/08/2015 at 09:21 # Reply

    Sick leave after maternity leave

    Good afternoon, please tell me I have been on BiR leave since 2012, then maternity leave. Is the income of 2012 taken into account when calculating sick leave, since sick leave was issued for pregnancy and childbirth this year? Thank you. Total work experience is more than 5 years .

    Natalia 07/08/2015 at 10:40 am # Reply

    The calculation period for payment of sick leave benefits is two calendar years preceding the year of onset of illness. If during the billing period (or in one of the years of the billing period) the employee was on maternity leave or child care leave, he can replace the corresponding calendar years (or year) from the billing period with the previous calendar years (year) by submitting an appropriate application. Provided that this will lead to an increase in the benefit amount.

    Irina 07/22/2015 at 09:43 # Reply

    If the experience is less than one year, or 1 year. sick leave from 03.26-05.24.15

    Elena 09/24/2015 at 11:36 am # Reply

    Calculation of average earnings for calculating benefits

    Hello. Please help me figure out how to calculate the average earnings for 2 years. The employee brought sick leave in September 2015. The period for calculation is Wed. earnings -2013-2014 He joined our organization in 2014. I didn’t bring any certificates about the amount of my salary from my previous places of work. How to calculate avg. earnings? For 2014 - what I earned in our organization. And for 2013 - zero or based on the minimum wage?

    Natalia 09.25.2015 at 11:05 # Reply

    Elena, you yourself answered your question correctly: - for 2014 - the average earnings received in your organization - for 2013, based on the minimum wage, taking into account the regional coefficient. Look at the coefficient on the FSS website of your region.

    Elena 01/28/2016 at 11:14 # Reply

    Please tell me, on the basis of what legislative documents will you in 2013 (in this specific example) assign an employee’s income “based on the minimum wage, taking into account the regional coefficient”? Very necessary.

    Natalia 01/28/2016 at 05:11 pm # Reply

    Elena, good afternoon. The Regulations approved by Decree of the Government of the Russian Federation No. 375 of June 15, 2007 (On the specifics of the procedure for calculating benefits for temporary disability) talk about calculating benefits based on the minimum wage, taking into account the regional coefficient. But officials had different interpretations of the calculation of benefits from the minimum wage, taking into account the coefficient, until the Supreme Arbitration Court of the Russian Federation, in determination No. VAS-5881/14, approved that the coefficient is applied at the first stage to the calculation of benefits, i.e. not to the accrued benefit, but to the minimum wage.

    Anna 08/12/2015 at 02:47 pm # Reply

    Hello, when paying for sick leave (there were 2 in a row: 1st - 07/9/2015-07/14/2015; 2nd - 07/15/2015 - 07/22/2015) the company received payment only for 6 days of sick leave (i.e., the first 3 days from each sick leave), and the remaining days (3 days from the first sick leave and 5 days from the second) were not paid. Is this legal?! And who should pay for the remaining days of sick leave? thank you in advance.

    Natalia 08/12/2015 at 15:34 # Reply

    Anna, you receive payment for all days of sick leave from your employer. The first three days of sick leave are paid from the employer's funds, the subsequent days of sick leave are paid for by the Social Insurance Fund by transferring money to the employer's account. In all likelihood, the FSS has not yet transferred money to your employer to pay for your sick leave. But usually the employer does not have to wait for this transfer, but is obliged to pay sick leave to the employee on the day the wages are issued at the enterprise. By law, the employer issues salary 2 times a month - advance payment and salary. On the nearest date, the employee must receive the amount of sick leave benefits (minus personal income tax). If the terms of payment of sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, you must briefly outline the essence of the case and attach evidence of the unlawfulness of the employer’s actions. The following documents may be used to confirm that the payment terms for sick leave have been violated: A copy of the sick leave note; A copy of the employment contract; A payslip with the accrued amount; A copy of the statement or statement from a plastic card account (for non-cash payments to staff); Other documents.

    Ruslan 08/12/2015 at 20:05 # Reply

    Hello! Please tell me, in 2015 I was sick 4 times for 10-14 days and got sick again, if there are restrictions on the number of sick days per year and can the employer apply any (sanctions)

    Natalia 08/12/2015 at 09:21 pm # Reply

    Ruslan, there are no restrictions on the number of days on sick leave. Up to 30 days, sick leave is issued as usual, after 30 days, according to clause 14 of the Procedure, if the period of temporary disability exceeds 30 calendar days, the issue of further treatment and issuance of a certificate of incapacity for work is decided by a medical commission.

    Natalia 08/12/2015 at 09:37 pm # Reply

    Ruslan, sick leave is paid based on the amount of average earnings. To calculate the average earnings of an employee, you need to take all payments for which insurance premiums were calculated in the two previous calendar years. Therefore, of course, the amount of sick leave is affected by being on sick leave for two years preceding the next sick leave.

    Maria 08/19/2015 at 09:17 pm # Reply

    Is it possible to be on sick leave and go to work? those. receive salary and give sick leave for payment, because in fact I worked and received treatment!

    Natalia 08/21/2015 at 14:34 # Reply

    Maria, how is it possible, while working at the same workplace, to be sick and go to work at the same time? In this case, what should your employer put on your time sheet - working day or sick leave? The answer is no.

    Ksenia 08/21/2015 at 01:55 pm # Reply

    It is not entirely clear how to calculate sick leave if the employee’s length of service is more than 6 months, but less than 2 years? (8 months) How to calculate the average earnings for two years if the employee works for only 8 months?

    Natalia 08/21/2015 at 14:31 # Reply

    Ksenia, sick leave is calculated from the amount of earnings you received over two years, but if your work experience is only 8 months, then the average salary for the time worked is calculated - 8 months.

    Anna 08/21/2015 at 14:25 # Reply

    Deadlines for paying sick leave

    Hello. I work as a teacher at school. During my annual paid leave I was on sick leave. I took my first sick leave on August 4th. The second sick leave (continuation of the first one was handed in on August 21). The accounting department told me that sick leave payment is not included in the advance payment. And that the first sick leave will be paid only after September 20, since now most teachers are on vacation. How could this be related? How legal are the actions of accounting in this situation?

    Natalia 08/21/2015 at 14:38 # Reply

    Anna, sick leave must be paid on the nearest date of payment of salary, no matter the advance or full salary. The employer is obliged to pay the employee monetary remuneration at least 15 days. Those. Payments must be made twice a month. Therefore, the actions of your accounting department are illegal. File a complaint against them with the prosecutor's office.

    Anna 08/21/2015 at 02:34 pm # Reply

    Compensation for annual paid leave

    Good afternoon. During my annual paid leave, I was on sick leave (from July 21 to August 18). According to the order, I must return to work on August 26th from vacation (excluding my sick leave). I work as a teacher at school. The director asks me to go to work now on August 24, since there is no one to replace me in my class. Can I, in accordance with the labor law Art. 126 take monetary compensation for part of the unused vacation? I don’t want to postpone my vacation to another date. How to do this legally?

    Natalia 08/21/2015 at 14:51 # Reply

    Anna, of course you can. Write a statement in any form addressed to the manager. Indicate the reason, date of interruption of annual leave and desire to receive compensation for unused vacation days. After the application is signed by the manager, and the personnel service prepares an order for recall from the next vacation, the vacation will be interrupted. The ORDER must indicate the period for providing the remaining unused days or AS in your case - the AMOUNT of payment of monetary compensation.

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