Calculation of the average salary for sick leave. How sick leave is calculated How to calculate average daily earnings for sick leave

The article will discuss how to calculate sick leave, and what are the features of sick pay. When calculating the sick leave for employees, accountants often have various difficulties, primarily related to the calculation of the insurance period for sick leave and average daily earnings. In the article, we will analyze some of the features of the calculation and give an example of the calculation of sick leave. When making the necessary accruals, one should be guided by the relevant regulatory legal acts, first of all, this Law No. 255-FZ.

Instructions for calculating sick leave benefits

1. Determination of the billing period

To determine the amount of sick leave, first of all, you need to determine the billing period. The billing period is the previous 2 years prior to the year in which the employee fell ill. To calculate sick leave in 2016, 2014 and 2015 are taken as the billing period. There are no exclusion periods, when calculating in 2016, it is necessary to take the number of days 731. These rules have been in effect since the beginning of 2013. ( Law No. 255-FZ of December 29, 2006, art. 14 hours 1 and 3).

An employee has the right to replace 2 years with earlier ones only in one case: if he was during these two years in.

2. Calculation of the total amount of earnings for 2 years

The amount of earnings for 2 years includes all payments and remuneration for which the employee received during this period. Payments from previous employers are also taken into account. To do this, the employee brings to the place of his last job from previous employers.

If the average monthly salary for 2 years is less than the minimum wage, then the sick leave must be calculated based on the minimum wage. Also, according to the minimum wage, sick leave is considered if the insurance period is less than six months.

Please note that there are restrictions on the total amount of wages for the year. In 2011, an amount is used for calculation, the amount of which is not more than 463,000 rubles. For 2012, it should be no more than 512,000 rubles, in 2013 - 568,000 rubles, in 2014 - 624,000 rubles.

3. Calculation of the average daily earnings

Next, the average earnings per day are calculated. The total amount of earnings for 24 months is divided by the number of days in the calculation years. When calculating sick leave in 2016, the figure 731 is taken (the number of days in 2014 and 2015).

4. Calculation of sick leave experience. Employee's insurance experience

When calculating sick leave, you need to pay attention to the employee's insurance experience. The amount of the benefit depends on it:

1. 60% of earnings are paid to an employee with less than 5 years of experience;
2. 80% of earnings are paid to an employee with 5 to 8 years of service;
3. 100% of the amount of earnings is paid to an employee with an experience of 8 years or more.

In addition, the percentage for calculating sick leave also depends on a number of other features. Details about the insurance period and the percentage due to the employee when calculating sick leave can be found in.

5. Pay sick leave

The average daily earnings obtained earlier in the calculation are multiplied by one of the above percentages. The result will be the hospital allowance for 1 day. Further, this amount will need to be multiplied by the number of days during which the employee was sick. The first 3 days are paid by the employer, and from the 4th day the allowance is paid by the FSS of the Russian Federation.

Rules for calculating sick leave: infographic

Sick leave paid by the employer and worker

Example of sick leave calculation

The calculation of the sick leave must be attached with the one issued to the employee by the medical institution.

This procedure is prescribed in part 3 of article 14 of the Law of December 29, 2006 No. 255-FZ and clause 15.1 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Calculate in this order the average daily earnings of any employees, including those who have a part-time work week, part-time work or summarized work time records (clause 16 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

An example of how to determine the average daily earnings for calculating hospital benefits. The billing period has been worked out completely in one organization

Employee of the organization A.S. Kondratiev was ill from 9 to 16 February 2016. The calculation period included 2015 and 2014. During this time, the employee was credited 365,000 rubles. The settlement period Kondratiev worked completely.

RUB 365,000 : 730 days = 500 rubles.

Rounding average daily earnings

Situation: is it possible to round the value of the average daily earnings to two decimal places when calculating the hospital benefit??

Such rounding is not prohibited by law, but it should not be done.

The procedure for determining the average daily earnings for calculating temporary disability benefits is prescribed in part 3 of article 14 of the Law of December 29, 2006 No. 255-FZ and paragraph 15 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375. However, the rules for rounding it value is not established in these documents. Until this issue is regulated by law, the insured has the right to resolve it independently.

Thus, it is assumed that when calculating the sickness benefit, the policyholder can round the value of the average daily earnings, for example, to two decimal places. There are no penalties for such rounding. A similar approach in private explanations is followed by employees of the Ministry of Health of Russia and the FSS of Russia.

But in order for the calculation of social security benefits to be as accurate as possible, it is not necessary to round the average daily earnings.

The specialists of the portal of the search and monitoring system of the FSS of Russia recommend using mathematical rules in calculations. That is, do not round the intermediate results of calculations, including the value of the average daily earnings. And round only the final figure, that is, the amount of the benefit.

It is also worth noting that the calculation algorithms that are embedded in computer programs for calculating hospital benefits, as a rule, do not provide for rounding the average daily earnings in cases where it is an intermediate result.

That is, using a computer program, the organization will not be able to independently carry out rounding, and this is not required. So, for example, in a letter dated October 30, 2007 No. 02-10 / 08-10635, specialists from the FSS of Russia, explaining the possibilities of the EIIS "Sotsstrakh" program (calculation of hospital benefits using the "Register of sick leave" subsystem), indicated the following: the calculation algorithm Social Security benefits included in the program assumes that the average daily earnings are the result of intermediate calculations.

Therefore, in accordance with mathematical rules, this value is not rounded, but is indicated with the greatest possible accuracy.

Rounding to kopecks in this program is possible only if the final result is indicated, that is, the total amount of the hospital benefit. Only in this way will the amounts of payments be calculated with maximum accuracy.

Average daily earnings of a part-time worker

In a situation where, at the beginning of the illness, an employee works in several organizations and in the same organizations he worked in the billing period, he is paid sickness benefit at each place of work. The amount of the allowance is determined based on the average earnings accrued in each organization. References from other places of work do not need to be submitted. This procedure is established by part 2 of Article 13 of the Law of December 29, 2006 No. 255-FZ.

If, at the time of the onset of the illness, the employee works in several organizations, and during the billing period he worked in other organizations and quit, then he can receive benefits only in one of the places of his current work of his choice. At the same time, the employee submits certificates of the amount of earnings for the billing period to the organization that calculates the allowance in the form approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n, from previous places of work (part 5 of article 13 of the Law of December 29, 2006 No. 255-FZ).

In addition, the employee must submit certificates from other organizations in which he works at the time of the onset of the disease, stating that he was not assigned benefits. This procedure is provided for in paragraphs 2.1 and 5.1 of Article 13 of the Law of December 29, 2006 No. 255-FZ.

For more information on how to pay benefits to employees with multiple jobs, see. table.

An example of how to determine the average daily earnings for calculating hospital benefits for an employee who, at the onset of illness, works in two organizations and worked in them in the billing period

The Alpha organization is the main place of work for employee A.S. Kondratiev. In addition, he works part-time in the Hermes Trading Company organization.

In the period from February 3 to February 10, 2016, Kondratiev was ill. The calculation period included 2015 and 2014. During these years, Kondratiev also worked for Alfa and Hermes.

The hospital allowance must be paid to Kondratiev by both employers - Alfa and Hermes.

At the same time, when calculating average earnings, each employer does not take into account the amounts received from another insured during the billing period.

The employee has been working in Alfa since March 2009. In 2015, he earned 300,000 rubles, and in 2014 - 410,000 rubles.

Kondratiev's average daily earnings are:
(300,000 rubles + 410,000 rubles): 730 \u003d 972.60 rubles.

Kondratiev has been working at Hermes since May 2014. In 2015 and 2014, he earned a total of 280,000 rubles.

Kondratiev's average daily earnings are:
280 000 rub. : 730 = 383.56 rubles

An example of how to determine the average daily earnings for calculating hospital benefits for an employee who works in two organizations at the onset of illness. And in the billing period he worked in other organizations

V.N. On January 29, 2016, Zaitseva was hired by the Alfa organization as an external part-time worker, since she has been working at the Hermes Trading Firm organization since January 12, 2016.

The main indicators that affect the amount of sick leave when calculating its size are the length of service and the average earnings of an employee. In 2016, to calculate the average earnings of a sick person, income for 2014 and 2015 is taken, provided that insurance contributions to the FSS are calculated from it. How the average daily earnings are calculated, whether the employer can increase the amount of sick leave for their employees and how to calculate benefits - all this will be discussed in this article.

Average daily earnings

The general formula for calculating sick leave in 2016 looks like this:

The average daily earnings of an employee is calculated by dividing the income for the previous 2 years by 730 days (clause 3, article 14 of the Law of December 29, 2006 No. 255-FZ). At the same time, the amount of earnings has a limitation due to the maximum size of the base on which contributions to the FSS are accrued:

• for 2014, income in the amount of not more than 624,000 rubles is accepted,
• for 2015, income is limited to the amount of 670,000 rubles.

The maximum daily earnings for sick leave in 2016 is:

(624,000 rubles + 670,000 rubles) : 730 days = RUB 1,772.60

If the actual income of the employee was higher, then the amount of the maximum average daily earnings for sick leave in 2016 should be taken into account - 1772.60 rubles.

At the same time, the actual average earnings should not be lower than the permissible minimum, which is calculated from the minimum wage. From July 1, 2016, the amount of the minimum wage is 7,500 rubles, which means that the minimum average earnings for calculating benefits is:

7500 rub. x 24 months: 730 days = 246.58 rubles.

Compare the actual and minimum average daily earnings received - the larger of them will be taken into account when calculating benefits.

Supplement to average earnings on sick leave

As we can see, the amount of sick leave is limited and often it turns out to be less than when calculated from actual earnings. Not all work experience allows you to count on benefits in the amount of 100% of the average salary, but for some it is completely calculated from the minimum wage. In such cases, the employer may voluntarily establish for employees an additional payment for sick leave up to average earnings. This payment is calculated from the employer's funds and is not reimbursed by the Social Insurance Fund.

To whom to make an additional payment for sick leave, the employer establishes himself by an internal document. This may be an order or regulation on additional payment, or a relevant clause in employment contracts or in a collective agreement. The additional payment can be permanent or one-time, made to all members of the labor collective, or on an individual basis to a specific employee.

How to calculate the surcharge is not established by law, it is up to the employer to decide. For example, you can calculate the allowance at 100 percent without limiting the amount of annual income and without taking into account the length of service of the employee, or make the calculation according to the general rules, but do not take into account the limitation on the length of service, or take into account the percentage of the length of service, but not limit the annual income, etc. Then you should calculate the sick leave, in accordance with the law, taking into account all the necessary restrictions. The difference between the amounts received is the supplement to the average earnings on the sick leave.

The surcharge is paid together with the sick leave, it is subject to personal income tax and insurance premiums to the FSS PFR and FFOMS. For the simplified tax system and income tax, the surcharge is taken into account as labor costs.

An example of calculating sick leave based on average daily earnings

In 2014 and 2015, the employee received 660,000 rubles each. income. His work experience is 7 years. From August 1 to August 11, 2016, he was on sick leave for 11 calendar days.

At the enterprise where the employee works, the “Regulation on the additional payment of sick leave to average earnings” has been adopted without restrictions on the amount of benefits and length of service. Calculate temporary disability benefits.

Determine the actual average daily earnings of an employee:

(660,000 rubles + 660,000 rubles): 730 \u003d 1,808.22 rubles.

The amount received exceeds the maximum allowable average daily wage for calculating benefits:

(624,000 rubles + 670,000 rubles) : 730 days = RUB 1,772.60

Calculate the allowance, according to the "Regulations on additional payment":

1,808.22 x 100% x 11 days = 19,890.42 rubles.

RUB 1,772.60 x 80% x 11 days = RUB 15,598.88

We determine the amount of the supplement to the average earnings on the sick leave:

RUB 19,890.42 - 15,598.88 rubles. = 4,291.54 rubles.

As a result, the employee will receive an allowance in the amount of 15,598.88 rubles. and an additional payment to it in the amount of 4,291.54 rubles.

Sick leave, or certificate of incapacity for work - a document that entitles you to receive temporary disability benefits. In addition, the sick leave certificate confirms that you were lawfully absent from work and are entitled to benefits.

Its calculation and execution is a rather complicated and painstaking task for both an accountant and a human resources worker. There have been so many changes in recent years that it was quite possible to get confused and make many mistakes when registering and calculating a sick leave certificate.

Before talking about how sick leave is paid and about the new nuances associated with changing the minimum and maximum temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2020.

You can only pay sick leave to an employee

if he submitted a certificate of incapacity for work. Such a leaflet is issued by a medical organization (part 5 of the Law of December 29, 2006 No. 255-FZ and clause 1 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n).

At the same time, it is important that the sick leave is filled out correctly initially. Firstly, it must be written out on a valid form - the form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. And secondly, the data on the disability certificate must be. If you pay benefits on an incorrectly issued ballot, the FSS of Russia may not compensate for such expenses.

Along with the usual paper sick leaves, all clinics that have an electronic signature can issue them.

How to calculate sickness benefit in 2020, calculation example

Such an algorithm is used regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, etc.). It also does not matter which system of taxation is applied. This follows from the Law of December 29, 2006 No. 255-FZ and the provision approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

How to calculate temporary disability benefits in 2018

Hospital Benefit Calculation Example: The employee was sick for 11 calendar days - from January 20 to January 30, 2018. His insurance experience is 9 years 5 months. This is more than eight years, so the allowance is calculated based on 100 percent of average earnings (Article 7 of the Federal Law of December 29, 2006 No. 255-FZ).

The settlement period is 2016-2017. During this time, the employee was ill for a total of 17 days. However, you always need to divide his earnings by 730.

In 2016, an employee earned 1,220,150 rubles, which is more than the limit (1,220,150 ₽ > 718,000 ₽).

In 2017, an employee earned RUB 1,450,300.18. This amount also exceeds the limit (1,450,300.18 ₽ > 755,000 ₽). Therefore, to calculate the allowance, the maximum daily earnings are used:

(718,000 ₽ + 755,000 ₽) : 730 days = 2017.81 ₽.

From here, the amount of the benefit will be equal to: 2017.81 ₽ × 100% × 11 days. = 22,195.91 ₽.

From this amount:

• The company pays 6053.43 rubles. (2017.81 ₽ × 100% × 3 days).
• The FSS reimburses 16,142.48 rubles. (22 195.91 ₽ - 6053.43 ₽).

If you make a mistake in calculating benefits, there will be arrears or overpayments on mandatory social insurance contributions and taxes - and this is unnecessary trouble.

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Validity and recalculation period, how to recalculate the amount of sick leave, documents

If for some reason the employee could not immediately submit a sick leave certificate (for example, lost it), he has the right to apply for benefits within six months from the date of restoration of working capacity, the establishment of disability, the end of the period of care for a sick family member, quarantine, prosthetics, aftercare. This term FSS of Russia may extend if the employee missed him for a good reason (parts 1, 3 of the Law of December 29, 2006 No. 255-FZ).

Good Reason List approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74:

1. Force majeure, that is, extraordinary, unavoidable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another settlement, change of place of stay.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to the health or death of a close relative.
6. Other reasons recognized as valid in court when the insured persons apply to the court.

Terms of recalculation of the hospital disability benefit (benefits for BiD and child care)

If the employee (insured person) does not have a certificate (certificates) on the amount of earnings on the day of applying for benefits, the corresponding benefit is assigned at the minimum wage. After the employee submits the specified certificate (certificates) on the amount of earnings, the assigned allowance is recalculated for all past time, but no more than three years preceding the day of submission of the certificate (certificates) on the amount of earnings.

What documents are needed for recalculation

• Accounting information. Based on the order to reinstate the employee, the accountant must draw up an accounting statement on the recalculation of the amount of benefits.
  

  Note : DOWNLOAD snippet of accounting statement(.docx 15Kb)

• Sick leave .
• New benefit calculation. After recalculating the allowance, you need to print a new calculation. Assign him number 2 and attach to the sick leave with the previous calculation of benefits.

Deadline for payment of disability benefits after presenting sick leave at work

For the unreliability of information is the responsibility, see Law 255-FZ.
According to the same law, the insured (i.e. organization or individual entrepreneur) appoints temporary disability benefits for 10 calendar days from the date of application of the insured person (employee) for its receipt with the necessary documents. Payment of benefits is carried out by the insured on the next day after the assignment of benefits, set for the payment of wages.

When hospital benefits are NOT paid

The payment procedure is established by parts 1-2 of the Law of December 29, 2006 No. 255-FZ. For all periods of release from work with or without pay, do not pay sick leave to employees. For example, for the day of his participation in the court session as a juror, as well as for the days falling on leave at his own expense or leave to care for a child.

Pay sick leave received during annual leave only if it is issued due to illness (injury) of the employee himself.

Hospital benefits are also not paid for the period when the employee:

• was suspended from work without payment of salary (the reasons for such suspension are indicated in Article 76 of the Labor Code of the Russian Federation);
• was taken into custody (administrative arrest);
• passed a forensic medical examination;
• was on idle time (the exception is the case when the disease occurred before the downtime period and continued during the downtime period);
• intentionally harmed one's health or attempted suicide;
• lost his ability to work as a result of his intentionally committed crime.

Who gets disability benefits

The following persons are entitled to sick leave (temporary disability allowance):

• 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 to the FSS of Russia for them for at least six months before the month when the insured event occurred. This procedure is provided for by the Law of December 29, 2006 No. 255-FZ.

Hospital benefits are paid only to employees who work (recently worked) in an organization under employment contracts, including. The payment of hospital benefits to employees working under civil law contracts is not provided for in the legislation. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee is entitled to sick leave from the day they are due to begin their duties. Therefore, even if he works on probation, 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.

Rules for Calculating Hospital Benefits for Temporary Disability

1 . temporary disability benefit, sick leave due to illness or injury is paid at the expense of:

• for the first three days - at the expense of the insured;
• for the rest of the period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.

For other cases of temporary disability (care for a sick family member, quarantine, prosthetics, aftercare in a sanatorium), the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2 . Sick leave, Temporary disability benefit is 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 assigned 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 clause 1 of the Federal Law of December 29, 2006 No. 255 -FZ).

Total Paid Period of Hospital Disability Benefit

As a rule, sick leave is required charge 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 the Law of December 29, 2006 No. 255-FZ).

In case of labor injuries and occupational diseases, accrue sick leave for the period from the first day of disability until the employee recovers or the disability group is reviewed (clause 1, article 15 of the Law of July 24, 1998 No. 125-FZ, part 1 of article 6 of the Law of December 29, 2006 No. 255-FZ).

Restrictions on the period of sick pay

3 . Sick leave, Temporary disability allowance is paid depending on the insurance period of the employee, this is called the length of service for calculating sick leave ( see diagram for hint) .

Experience for calculating sick leave. Table for determining the amount of hospital benefits depending on the length of service and the reason for the employee's disability

The amount of the hospital allowance 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 and part 6 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 an 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 the specified limits 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 the Law of July 24, 1998 No. 125-FZ.

4 . To calculate the average salary of an employee you need to take all payments for which insurance premiums were accrued in the two previous calendar years.

What to include in earnings when calculating and calculating sick leave and exclude from it

Include in earnings all payments for the billing period from which contributions were paid to the FSS of Russia (part 2 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the provision approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375) .

Accordingly, all payments that are not subject to insurance premiums must be excluded from the total amount of the employee's 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 the Tax Code of the Russian Federation.

5 . Hospital allowance is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of the onset of temporary disability, including during work (service, other activities) with another insured (other insurers).

If the employee was on maternity or parental leave during this period, one or two years may be replaced. How - see diagram for hint.

The employee has previously worked in other organizations
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If in the billing period the employee worked in other organizations (including several), then the calculation of earnings for this period of time depends on whether he continues to work with 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. 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 submit certificates of earnings from previous jobs (part 5 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: Read about in detail. The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, a person will be calculated benefits for temporary disability, pregnancy and childbirth, and childcare at a new place of work. How to get 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 applying for a certificate, and the current calendar year.

When there is no information about the employee’s earnings (part of earnings), then in accordance with Part 2.1 of the Law of December 29, 2006 No. 255-FZ, calculate the allowance based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the allowance must be recalculated for the entire past time, but no more than three years preceding the day the certificates of the amount of earnings are submitted.

When can I replace the billing period when calculating (recalculating) the hospital benefit
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It is possible that in the billing period or in one of the years of the billing period the employee was on maternity leave or on parental leave. In such a case, the employee may replace those years from the billing period with other prior calendar years (or year) if doing so results in an increase in the benefit amount. To do this, the employee must submit to the employer.

You can replace the billing period only with those years (year) that directly precede the occurrence of an insured event. For example, a woman in 2015–2016 was on maternity leave or parental leave, and a new insured event occurred in 2017. Then 2015 and/or 2016 can only be replaced by 2014 and/or 2013. It is impossible to take any years that were before 2015-2016 (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1 / OOG-1105).

And if the employee was first on maternity leave, and then on parental leave for up to three years between 2013 and 2016? Then, to calculate the allowance, you can take 2012 and 2011. It is not necessary to recalculate benefits that were assigned and paid before the release of the letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1 / OOG-1105. Such clarifications are in the letters of the FSS of Russia dated November 11, 2015 No. 02-09-14 / 15-19989 and No. 02-09-14 / 15-19937, dated November 9, 2015 No. 02-09-14 / 15-18677.

If an employee previously worked for another organization or employer and was unable to provide a certificate of earnings on the day of applying for benefits, the benefits can be recalculated later. In this case, the employer calculates the allowance based on the available information and documents. After the employee brings the necessary certificate, the employer recalculates the allowance. This procedure is established by part 2.1 of Article 15 of the Law of December 29, 2006 No. 255-FZ.

The same procedure can be applied if the employee submits an application for a replacement of the billing period after the temporary disability benefit has been accrued and paid. Assign the allowance if the employee applied for it no later than six months from the date of restoration of working capacity. The employer assigns a sick leave allowance within 10 calendar days from the day when the employee applied for it and submitted the necessary documents, and pays it on the day after the assignment of the allowance, set for the payment of wages (part 1 of article 12, part 1 of article 15 of the Law dated December 29, 2006 No. 255-FZ).

For an employee who applied to replace one or two years of the billing period, recalculate the benefit previously determined based on the minimum wage. Adjust your benefit amount within 10 calendar days of receiving your application.

If the employee submitted an application before they submitted their reports to the tax office, then the amount of the newly calculated allowance must be indicated in the calculation of insurance premiums. If the reports have already been submitted indicating the amount of the hospital benefit calculated on the basis of the minimum wage, then reflect the difference in the amount of the benefit in the calculation of insurance premiums for the period in which the recalculation and additional payment are made. Similar clarifications are in the letter of the FSS dated August 10, 2007 No. 02-13 / 07-7430. Although this letter is about the recalculation of an incorrectly calculated benefit and refers to the old rules for calculating hospital benefits, the principles described in it for reporting the results of a recalculation can be applied to this situation.

An example of the recalculation of a hospital benefit previously calculated based on the minimum wage. The employee was on maternity leave and parental leave during the billing period. An application to replace two years of the billing period with the previous years is submitted after the sickness benefit has been accrued and paid

From January 1, 2017 to September 13, 2018 inclusive, the secretary of the organization E.V. Ivanova was on maternity leave and parental leave. On September 14, 2018, she returned to work.

In July 2019, Ivanova was ill for five calendar days. The settlement period for calculating the hospital benefit is 2017-2018. Ivanova's actual earnings:

• for 2017 - 0 rubles;
• 2018 - 67,000 rubles.

In July 2019, Ivanova brought a sick leave. She did not immediately apply for a replacement billing period. Since the average monthly salary of an employee in the billing period turned out to be lower than the minimum wage, the accountant calculated the average daily earnings based on the minimum wage as of the date the sick leave was opened. Ivanova's average daily earnings: 11,280 rubles. × 24 months : 730 days = 370.85 rubles.

Ivanova has more than eight years of insurance experience, so she is entitled to an allowance in the amount of 100 percent of her average earnings. The total amount of the hospital allowance was: 370.85 rubles. × 100% × 5 days = 1854.25 rubles.

In September 2019, Ivanova submitted an application to the accounting department to replace the billing period with 2016 and 2015, in which she had earnings taken into account when calculating the hospital benefit. Based on this statement, the accountant recalculated the benefits based on the actual earnings of the employee in 2016 and 2015. Ivanova's actual earnings:

• for 2015 - 240,000 rubles;
• 2016 - 300,000 rubles.

The actual earnings of the employee in the billing period did not exceed the limits. Average daily earnings:
(240,000 rubles + 300,000 rubles) : 730 days = 739.73 rubles / day

The amount of the allowance was: 739.73 rubles / day. × 100% × 5 days = 3698.65 rubles.

This amount is more than the amount of the benefit calculated on the basis of the minimum wage. On the day the salary was paid on October 5, 2019, the accountant paid Ivanova the missing amount of the allowance in the amount of 2138.80 rubles. (3698.65 rubles - 1559.85 rubles).

6 . Average daily earnings for calculating sick leave benefits for temporary disability is determined by dividing the amount of accrued earnings in the billing period always by 730.

Note : . The settlement period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in the period to take? 730, 731 or 732 days?

when calculating sick leave for payment of temporary disability benefits, two starting points should always be present:

• the billing period will always be 2 full calendar years.
• earnings in the billing period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.

Billing period for any sick leave- it is always two full years, or 730 days in accordance with part 3 of the Federal Law of December 29, 2006 No. 255-FZ. No days are excluded. It does not matter which years fall into the calculation period.

7 Hospital benefit amount.

Is sick pay taxable?

Withhold personal income tax from the entire amount of sick leave. Withhold the tax regardless of the insured event (illness of the employee himself, care of a sick child, etc.) in connection with the allowance. Personal income tax and benefits assigned in connection with an accident at work or an occupational disease are subject to personal income tax. Such conclusions follow from paragraph 1 of the Tax Code of the Russian Federation and are confirmed by the letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-05 / 14992.

It remains to perform three simple mathematical steps to calculate the amount of the benefit, the amount of personal income tax and the amount payable. Do not charge insurance! In what order to do the calculations, see the diagram below.

Benefit amount

Average daily earnings

Number of sick days

personal income tax 13%

MINIMUM HOSPITAL Disability Benefit

Often a situation arises when an employee in the previous two years did not have earnings or the average earnings calculated for this period, calculated for a full calendar month, turned out to be lower than the minimum wage. In this case, the allowance is calculated from the minimum wage.

The amount of the hospital allowance will be 1725 rubles 79 kopecks (156.89 x 11 (calendar days of disability)).

MAXIMUM HOSPITAL Disability Benefit

As such, there is no definition of the maximum daily or monthly allowance in the current legislation. Is there the 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: “Average earnings, on the basis of which temporary disability benefits 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 to the Social Insurance Fund of the Russian Federation.

Thus, the amount from which the temporary disability benefit is calculated for each calendar year cannot exceed the maximum value of the base for calculating insurance premiums in this year.

Maximum daily sick allowance for temporary disability in 2015 cannot be more than 1632 rubles 87 kopecks:

The maximum value of the 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 = 1632.87 rubles

The FSS department answered questions about sick pay in non-standard situations

• sick leave issued during vacation
• sick leave issued on a day off
• issued two overlapping sick leave certificates
• sick leave violation

Answers to these and other questions related to the payment of sick leave in non-standard situations, published on the website Arkhangelsk branch of the Social Insurance Fund. However, in our opinion, policyholders from other subjects of the Russian Federation will also be interested to familiarize themselves with the conclusions of regional specialists.

Below is an online sick leave calculator, a case study and benefits for 2020.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

1. Enter the data from the disability certificate (sick leave).
2. Enter data on earnings for the previous 2 years (needed to calculate the average daily earnings).
3. As a result, you will receive a final table for calculating the amount of sick leave, taking into account the employee's length of service.

A free online sick leave calculator from the service will help you quickly calculate temporary disability benefits in accordance with all the rules. When calculating benefits, all important restrictions are taken into account. For example, if the average daily earnings are less than those calculated according to the minimum wage, then the average earnings calculated according to the minimum wage are taken to calculate the sick leave.

Note: The calculator also contains tips with links to articles in regulatory documents.

CALCULATION OF HOSPITAL on the website of the FSS of the Russian Federation

Calculation and payment of sick leave in 2020

You can look at this example, which demonstrates very well how benefits are calculated. Check our calculations on the Hospital Disability Benefit Calculator (it's higher) online.

Note: Hospital and child benefits. Mistakes in 2016 and new in 2017,

In a programme:
– an overview of common errors in the calculation of benefits in 2016;
– indexation of benefits and maximums for average earnings in 2016;
- what to check in the calculation of benefits for part-time workers, foreigners and benefits from the minimum wage;
- will the transfer of contributions to the Federal Tax Service affect the return of benefits from the FSS;
– new in the calculation of benefits in 2017;
– recommendations to those who calculate benefits under the pilot project;
– on-site joint inspections of the Federal Tax Service and the FSS on the payment of benefits in 2017;
- answers on questions.

An example of calculating sick leave

Ivanov Ivan Ivanovich was disabled, ill, due to illness from January 19 to January 31, 2015. Ivanov's insurance experience is 6 years. The settlement 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 is 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 allowance, taking into account Ivanov's insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

Calculate the amount of benefits payable. Ivanov Ivan will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of disability)).

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

When calculating benefits, it is necessary to halve the average earnings from the minimum wage if the employee works part-time. If the company considers the benefit from actual earnings, it is not required to reduce it.

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

Earnings need to be adjusted only when it is calculated on the basis of the minimum wage (5965 rubles in 2015, 7500 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee had no income for the previous two years or less than six months of experience (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings must be reduced in proportion to the hours worked. For example, if an employee works half a day, then the formula is: × 24 months × 0.5. If the company considers the allowance from actual earnings, it is not necessary to reduce it.

There is another peculiarity when calculating sickness benefits for part-time employees. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter of the FSS of the Russian Federation of October 30, 2012 No. 15-03-14 / 12–12658). And when calculating, you need to take a large amount. Otherwise, the allowance may be reduced.

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

An employee has been working at 0.5 rates 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, an employee was ill for 10 days. The actual average daily earnings - 164.38 rubles. (120,000 rubles: 730) must be compared with earnings from the minimum wage, taking into account the mode of work. That is, from 98.05 rubles. (5965 rubles × 24 months × 0.5: 730). Actual earnings are higher (164.38> 98.05), so sick leave is considered from it.

The employee must be given an allowance in the amount of 986.28 rubles. (164.38 rubles × 10 days × 60%).

Sick leave application for temporary disability

If an employee submitted a sick leave to the accounting department, according to the law, in this case, he needs to pay sick leave, and for this, calculate the sick leave benefit. The calculation of benefits is done on a separate sheet of paper and is attached to the employee's sick leave.

Sick leave is calculated according to the standard scheme:

• Settlement period for calculating benefits - two calendar years
• The average daily earnings are determined
• Specify the employee's period of incapacity for work
• Specify what percentage of earnings the employee is entitled to
• The amount of daily allowance is determined
• The maximum size of the average daily earnings, for comparison with the calculated value
• Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the FSS of the Russian Federation

Sick pay, how many days, Deadline for payment of disability benefits

It is necessary to assign an allowance to an employee within 10 calendar days after he submitted a sick leave, and transfer it on the next day after the assignment of the allowance, set for the payment of wages.

Note: Letter of the FSS of the Russian Federation of July 14, 2016 No. 02-09-14 / 15-02-11878.

How sick leave is paid - payment for an individual for compulsory social insurance is carried out through the employer's accounting department. At the same time, the responsibility for the correct accrual and expenditure of funds lies with the administration of the insured, represented by the head and chief accountant (clause 10 of the Regulations on the Social Insurance Fund, approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101). To assign and pay benefits, the employee must submit to the employer a certificate of incapacity for work (Federal Law of December 29, 2006 No. 255-FZ). In turn, according to part 1 of article 15 of Law No. 255-FZ, the insured assigns benefits within 10 calendar days from the date of submission by the employee of the necessary documents. It is necessary to transfer the funds on the next day after the assignment of benefits, set for the payment of salaries. For example, if a certificate of incapacity for work was presented to the employer on July 20, then the allowance had to be assigned before July 30, and transferred on the day after July 30, set for the payment of wages.

To pay benefits, the employee must submit a sick leave certificate to the accounting department of his enterprise no later than six months from the day the disability ends. If the deadline is violated, then the decision on the payment of benefits is made by the territorial body of the Social Insurance Fund. The list of good reasons on the basis of which the Fund will make a positive decision on the payment of benefits is given in the Order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

Accounting entries (correspondence of accounts) calculation of temporary disability benefits

Standard tax deduction of 400 rubles. is provided in relation to the amount of income received by the employee in January, that is, taking into account wages.

ERRORS in the HOSPITAL sheet
Data are given on minor errors in the sick leave when it should be paid. Video with answers to questions about sick leave in 2020

This concept is found in different regulatory documents and is used in different cases, and is calculated differently for different payments. There are two radically different calculations of the average earnings for 1 day:

1. Used to calculate payments from the FSS: temporary disability benefits, pregnancy and childbirth and childcare benefits up to 1.5 years. The calculation of the average daily wage for these cases is regulated by the Federal Law of December 29, 2006 No. 255-FZ and the Decree of the Government of the Russian Federation of June 15, 2007 No. 375

2. It is calculated in cases where the employee is not at the workplace, but he retains the average earnings in cases provided for by law: vacation, business trip, days of blood donation, add. weekends to care for a disabled child, etc. In these cases, the average earnings are calculated in accordance with Decree of the Government of the Russian Federation No. 922 of 12/24/2007 and Art. 139 of the Labor Code of the Russian Federation

Calculation of average earnings for otkusnyh, sick leave, benefits for pregnancy and childbirth, etc.

* The employer may set a different settlement period in the collective agreement, if this does not worsen the situation of employees.