What are the terms for paying sick leave in 2021 - 2021?

How sick leave is paid is established by labor legislation and regulations. We are talking about a simple certificate of incapacity for work; the procedure for paying benefits for BiR, as well as parental leave, are the topics of separate articles.

Who pays sick leave in 2021 and when?

From 01/01/2021, temporary disability benefits throughout the country are paid according to the rules of the “pilot” project. So, in case of illness or injury:

• the employer issues benefits for the first 3 days of illness;
• The employee receives the rest from the Social Insurance Fund.

In cases of sick leave:

• caring for a sick family member;
• for quarantine of an employee, his child under 7 years old attending kindergarten, or an incapacitated family member of the employee;
• for prosthetics for medical reasons in a hospital;
• when providing follow-up treatment to an employee in a sanatorium-resort organization on the territory of the Russian Federation immediately after providing him with medical care in a hospital,

benefits The FSS pays benefits in full starting from the first day.

See our memo for accountants on the new procedure for paying benefits from 2021.

The benefit is accrued no later than 10 calendar days from the date of receipt of sick leave from the employee. The employer issues the money on the next day after the settlement date established for the payment of wages. Social insurance pays funds within 10 calendar days from the date of receipt of documents (information) or a register of information from the employer.

For example, if an employee submitted sick leave on January 15, and the salary payment deadlines are on the 5th and 20th of each month, then the benefit must be paid no later than February 5.

Important! Recommendations from ConsultantPlus To pay an employee benefits due to illness or domestic injury, obtain from him the following documents (information): certificate of incapacity for work... See the full list of documents in K+, having received a free trial access.

Sick leave for a new employee: what affects the calculation

Sick leave is paid to the employee based on his average earnings for the previous two years (subject to restrictions in the form of a maximum base for contributions from VNiM).
And calculating sick leave for a new employee is generally no different. If the employee is disciplined, he brought you a certificate of income from his previous place of work. This means that you have information about average earnings and calculating benefits is as easy as shelling pears.

The materials on our website will help you with this:

• “How to calculate sick leave”;
• “Sick leave calculator in 2021.”

If you do not have a certificate, you will have to calculate the benefit from the salary data that you have, wait for the employee to bring a certificate from the former employer, and then recalculate. How to do this correctly, see below.

If the employee is new in the full sense of the word, that is, this is his first place of work and he has worked for you for less than six months, the benefit is paid to him based on the minimum wage. For an algorithm and examples of calculating sick leave from the minimum wage, see the Ready-made solution from ConsultantPlus. Trial access to the system can be obtained for free.

How was sick leave paid until 2021?

Until 2021, payment of temporary disability benefits within the statutory sick leave payment period was carried out by:

1. The employer - upon subsequent reimbursement of expenses from the Social Insurance Fund (starting from the 4th day of illness, in case of a work injury - for all days).

This scenario was implemented in the most general case. It was assumed that at the time of payment of sick leave, the employee was an active full-time employee of the employer.

Read about filling out an application for reimbursement of expenses that exceeded the amount of accrued OSS contributions here.

2. FSS as a subject of legal relations regulated by the provisions of the Law “On Compulsory Insurance” dated December 29, 2006 No. 255-FZ.

The Social Insurance Fund was obliged to make payments for sick leave (starting from the 4th day of illness, in case of a work injury - for all days), if (clause 4 of Article 13 of Law No. 255-FZ):

• the employer from whom the employee has the right to receive benefits was liquidated at the time of registration of sick leave;
• the employer cannot pay sick leave due to insufficient funds in the account, based on the priority of fulfilling other financial requirements;
• the employer is in bankruptcy, and there is no way to recover sick pay from its existing assets.

3. FSS as a subject of legal relations regulated by Decree of the Government of Russia dated April 21, 2011 No. 294.

Here we are talking about a “pilot project”, within the framework of which the calculation and payment of benefits is carried out only by the Social Insurance Fund (from the 4th day of illness, except for sick leave for an industrial injury).

Let’s consider how long it takes for employers and the Social Insurance Fund to pay for sick leave under each of the above scenarios.

What should an employee do if, after providing the BC, the money has not arrived?

We found out how long it takes for money to be credited at work and how many days later it is transferred, but what to do if they don’t transfer it to you? If, while the employee complies with all the conditions for submitting a disability form, the employer does not pay, delays and/or refuses to pay benefits, the insured person has the right to go to court or the Labor Inspectorate to file a complaint. If a violation is detected, the employer will be required to pay sick leave and provide compensation for each day of delay.

If the payment is not transferred due to the fact that the Social Insurance Fund does not recognize the conditions of the delay as valid, the insured person also has the right to appeal the Fund’s decision in court (clauses 1 and 2 of Article 4.1 No. 255-FZ).

So, despite the fact that the main responsibility for paying disability benefits lies with the employer, the employee must also approach this issue responsibly, submit the necessary documents on time and understand how many days later he should be paid for the ballot. Awareness of your rights and obligations will allow you to both receive the required payments on time and defend your rights in the event of violations by policyholders.

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How long did employers have to pay for sick leave in 2021?

The obligation to pay sick leave for Russian employers arose from the moment an employee who is on or has returned from sick leave presents a certificate of incapacity for work, which is issued by a medical institution. Within 10 days after receiving such a certificate, the employer was obliged to accrue temporary disability benefits to the employee.

On the nearest (relative to the date of accrual of benefits) salary transfer day, the employer is obliged to pay the corresponding benefit. As a rule, this payment is made simultaneously with the salary and in the same way (cash or by transfer to a card).

For information on the specifics of withholding personal income tax from sick leave payments, read the article “Is sick leave (sick leave) subject to personal income tax?”

How long does it take for an employer to pay disability benefits if an employee takes sick leave on the day of dismissal? The answer to this question is considered step by step by ConsultantPlus experts. Get trial access to the system and study the material for free.

When and why can they transfer and pay later than the date required by law?

Although delays in payments by the employer are unacceptable, there are still situations when benefits are calculated at a later date. This can happen if the employee was unable to provide a temporary disability form within the required 6 months for one of the following reasons (the list of valid reasons is approved by Order of the Ministry of Health and Social Development of the Russian Federation No. 74):

• Force majeure, i.e. emergency situations (natural disasters, fires, etc.).
• Disability of the insured person due to illness or injury lasting more than 6 months.
• Forced change of place of residence, i.e. moving to another locality.
• Absenteeism that occurred due to illegal dismissal/suspension of an employee.
• Serious illness and/or death of a relative.
• Other reasons recognized as valid in court.

The presence of any of the listed conditions allows the employee to submit a disability form at a later date, and also obliges the insurer to pay benefits, even if more than six months have passed since the sick leave was provided.

Deadlines for payment (payment) of sick leave from the Social Insurance Fund until 2021

If the employer was located in a constituent entity of the Russian Federation in which the FSS pilot project was not in effect, then in cases provided for by law, the fund pays sick leave funds to the employee within 10 days from the date of receipt directly from him or through the MFC of the necessary documents:

• statements (according to Appendix No. 1 to the regulations, approved by order of the Ministry of Labor and Social Protection of Russia dated May 6, 2014 No. 290n);
• sick leave;
• certificates of earnings (according to Appendix No. 1 to the order of the Ministry of Labor of the Russian Federation dated April 30, 2013 No. 182n);
• documents certifying insurance experience (according to the rules approved by order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91):
• other documents listed in clause 13 of the regulations approved by order No. 290n.

If the employing company was located in the region in which the Social Insurance Fund pilot project is being implemented, then sick leave payment - the timing of benefit payment - will consist of the following periods:

1. The period during which the employer is obliged to transfer to the local Social Insurance Fund the necessary data about the employee who went on sick leave is 5 days.

2. The period of verification of documents by the Social Insurance Fund and payment of sick leave is 10 days.

Thus, the total period for paying sick leave in 2021 in the regions of the FSS pilot project may have a longer duration (up to 15 days).

Payment of sick leave to a permanent employee and external part-time worker

The general procedure for calculating sick leave is as follows, established at the legislative level.

Counting algorithm:

1. the employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
2. the received amount is divided into 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. further, the percentage of payment is determined based on the length of the employee’s insurance experience: insurance experience of 8 or more years – 100%; from 5 to 8 years – 80%; from 3 to 5 years – 60%; less than 6 months – sick leave is calculated based on the minimum wage).

Example: an employee has been working at the company for almost 5 years, his income base for 2 years is equal to RUB 335,200.00. This is his first place of work, i.e. the insurance period is in the interval that assumes 60% payment of average daily earnings: 335,200 / 730 = 459.18 rubles. * 60% = 275.51 rub.

Thus, for each day of sick leave, the employee will receive 275.51 rubles. The employer pays for the first 3 days from his own funds: 826.53 rubles. The remaining days are covered by the insurance fund.

Results

Starting from 2021, sick leave is paid according to new rules: the employer calculates and issues benefits for the first 3 days of illness, the second part of the amount is paid to the Social Insurance Fund employee. To accrue benefits, the employer is given 10 days from the date of receipt of sick leave from the employee. Money is issued along with the next salary. The Social Insurance Fund pays benefits within 10 days after receiving the relevant documents from the employer.

Sources:

• Federal Law of December 29, 2006 No. 255-FZ
• Decree of the Government of the Russian Federation of April 21, 2011 No. 294
• Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n
• Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Recalculation of benefits: how to apply

Reflect the calculation of benefits based on the data you have on your sick leave certificate.

An example of filling out a sick leave certificate by an employer can be found here.

As soon as the employee brings the certificate, take from him an application for recalculation of benefits.

Find out what form to fill out such an application in the Ready-made solution from ConsultantPlus. Trial access to the legal system is free.

Complete the recalculation as a separate document and attach it to the sick leave certificate. There is no need to make any changes to the certificate of incapacity for work. The register will need to be sent to the FSS for recalculation (see Specification, approved by the FSS on November 16, 2018) so that the fund recalculates and pays its part of the benefit.

In case you need to correct mistakes on a hospital note, we also have an article.

And a small nuance regarding personal income tax. Income in the form of additional payment of benefits is considered received on the day the money is issued (transferred) to the employee. Since this is sick leave, the tax must be transferred by the end of the month of payment of the additional payment, in our example - by July 31. At the same time, in 6-NDFL, the accountant will reflect the first part of the benefit in the calculation for six months, and the July additional payment will already be included in the calculation for 9 months. There is no need to adjust the semi-annual report.

Extension of the program to the regions

At the moment, it depends on the region who pays sick leave - the Social Insurance Fund or the employer, since regions are connecting to the payment system through the Fund gradually.

Since July 1, 77 regions have already been involved in the program; since July 1, the project has expanded to another 8 regions:

• republics: Bashkortostan, Dagestan;
• Stavropol and Krasnoyarsk territories;
• regions: Volgograd, Leningrad, Yaroslavl, Tyumen.

Lastly, the following constituent entities of the Russian Federation will join the direct payment system:

• regions: Krasnodar, Perm;
• regions: Moscow, Chelyabinsk, Sverdlovsk;
• Khanty-Mansiysk Autonomous Okrug;
• and capitals: Moscow and St. Petersburg.

This should happen from January 1, 2021.

What document is needed to confirm work experience?

After a person gets an official job for the first time, he is issued a work book and becomes insured against possible illness. Therefore, the main document confirming the employee’s length of service is the work book. However, if the employee’s length of service is not recorded in it for some reason, then the following are used as verification documents:

• employment contracts;
• certificates of experience issued by the employer;
• extracts from orders;
• personal accounts, payroll statements;
• references from archives;
• documents from the Social Insurance Fund on payment of insurance premiums;
• other documents.

The full list of documents is contained in the order of the Ministry of Health and Social Development “On approval of the rules for calculating and confirming insurance experience...” dated 02/06/2007 No. 91.

The established periods included in the insurance period are summed up, and the result is the total length of service used to calculate sick leave. Temporary non-working pauses between employment with different business entities do not relate to the insurance period and are not taken into account when calculating it.

Certain time periods used to determine length of service should be highlighted, these include:

• work on the basis of an employment contract;
• various categories of public service, including military, municipal, etc.;
• other activities in which the person was insured for the period of illness.

Responsibility for violation of deadlines

• In accordance with Art. 21 and 22 of the Labor Code of the Russian Federation, the employee has the right to social benefits. insurance, and the employer must provide compulsory social insurance. insurance in the manner established by federal laws.
• In case of violation of the law in accordance with Article 419 of the Labor Code of the Russian Federation, the employer is subject to disciplinary and material, civil, administrative and criminal liability.
• In accordance with the Code of the Russian Federation on administrative violations in the field of social services. insurance, an administrative penalty in the form of a fine is applied. The employer may be fined in the amount of 1000-5000 rubles, in accordance with Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.
• According to Article 15.34 of the Code of Administrative Offenses of the Russian Federation, the insured’s concealment of an insured event in the presence of mandatory social insurance. insurance entails the imposition of an administrative fine.

When caring for a relative

In this case, sick leave may also be issued, but its payment is made according to other rules, which are also specified in Art. 7 FZ-255.

In this case, payment depends not only on the duration of work, but also on the degree of relationship and method of treatment:

• if care was provided for a child undergoing treatment at home - the first 10 days in the general order, all subsequent days - 50% of the average earnings;
• if care was provided for a child undergoing treatment in a medical institution - in the standard manner, depending on the length of service;
• If another family member needs care at home, the general rules apply.

Is sick leave paid at the labor exchange in 2020-2021?