Calculation of sick leave limit value. The maximum period and amount of sick leave

Each of us at least once had to go on sick leave. sick pay is regulated regulations. The very procedure for calculating benefits over the past decade has repeatedly changed, and the periods that are included in the calculation procedure have also changed.

The Labor Code of the Russian Federation defines a guarantee to an employee for paying sick leave in case of illness (Article 183 of the Labor Code of the Russian Federation). More detailed rules, the calculation of disability benefits is carried out on the basis of Federal Law No. 255 and Decree of the Government of the Russian Federation No. 375.

Scroll insured events:

employee illness;
the need to care for a sick close relative;
the need to care for a child;
treatment in a sanatorium;
The worker received prosthetics.

Who pays for what

The employer pays for the sick leave for the first three days, and from the 4th day - the Fund social insurance. The disability benefit is calculated not for working days, but for calendar days.

Also eligible for this payment are individual entrepreneurs and notaries, lawyers. This right arises for them if these persons made appropriate contributions to the FSS. The sick leave will be paid at the expense of this body.

The procedure for calculating payments

To pay disability benefits, you need to know the salary and length of service of the employee. When paying sick leave the period that is taken into account is equal to the last two calendar years. That is, if an employee fell ill in 2018, then when calculating his total income, wage for 2017 and 2016.

Payments include:

wage;
premiums (if a monthly premium, then it is taken into account in a specific month, quarterly, semi-annual and annual is divided by the period for which it is calculated);
compensation.

Further, when calculating disability benefits, it is necessary to determine the average daily earnings. Amount of earnings for 2 previous years divided by 730 days. 730 days is an indicator that cannot be changed. Daily earnings are multiplied by the number of days the worker was sick. Next, the due compensation is calculated. Federal legislation takes into account the length of service of an employee.

The following order is provided:

the employee's insurance experience is more than 8 years - sick leave is paid at a rate of 100%;
experience from 5 to 8 years - 80%;
if the employee has worked less than 5 years, he will receive 60%.

After dismissal, the employee in case of illness will be paid sick leave in the amount of 60% of earnings.

There is one caveat in the calculation rules. The exception is maternity benefit. In this case, upon presentation of a sick leave, the amount of daily earnings will be determined not by dividing by 730 days.

Periods of temporary disability, forced absenteeism, etc. will be excluded from this period. This will increase the possible benefit as opposed to the temporary disability benefit.

If an employee does not have an insurance policy, then the basis will be taken minimum size wages. In 2018 he made RUB 11,163

What the employee needs to remember

An employee can receive sick leave not only from the main employer, but also from everyone where he works part-time. If an employee for 2 recent years worked in several institutions, he is entitled to receive payments for each place of work. To do this, he needs to receive several sick leave certificates in a medical institution.
An employee may fall ill during annual leave. In this case, the vacation will be extended by the number of sick days. Payments will be calculated on a general basis.
The employee must submit a sick leave to the accounting department of the institution no later than 6 months after he stopped getting sick.
If the employee violated the treatment regimen, then the amount of benefits will be reduced.
An employee on probation has the right to pay sick leave.

What employers need to remember

The employer is obliged to calculate sick leave within 10 days from the date of receipt of the document.
Payment for the accrued sick leave is carried out on the day the salary or advance is paid.
If the employee got a job recently, in order to calculate the sick leave, the accepted employee must provide a certificate of income in Form 4 for the last 2 calendar years.

Existing payment restrictions

Not every sick leave will be paid. Yes, sick leave. will not be paid:

If the illness overtook the employee during unpaid or study leave.
When a sick leave certificate is issued for child care, and the employee is on regular or additional paid leave.
An adult relative is cared for for more than 7 days.

Exist restrictions during the calendar year, if:

Sick leave is paid to the employee if he is accepted on the terms of an employment contract. By civil law contracts these payments are not made.

What to do if payment deadlines are violated

It has already been said that sick leave is payable on the day the advance payment or salary is issued. But what if the payment was not made? In this case, you can apply to the commission for labor disputes, the prosecutor's office or the court with a statement of claim.

In addition, the employee has the right to compensation for delay for each day in the amount of 1/300 of the refinancing rate.

If the head does not pay benefits and salaries for more than 2 months, he can be punished with a fine on the basis of the Code of Administrative Offenses of the Russian Federation.

Special cases of payment of disability benefits

If the employee was injured at work or went on sick leave due to occupational disease , he will receive payment in the amount of 100% of earnings. These types of cases in the sheet are indicated by codes 04 and 07.

It must be remembered that

The sick leave in these cases will be paid regardless of whether the employee has experience or not, whether he violated the regime or not.
Sick pay will be subject to income tax.

Payment on the sheet for all days will be made at the expense of the FSS.

Sick leave for industrial injury and illness will be accrued and paid on a general basis, i.e. wages received by the employee for the last 2 calendar years are taken into account. The amount of payment under such conditions is not limited, unlike a normal injury or illness.

A part-time job, and an external one, can also count on receiving benefits, but only if he worked for this employer for 2 calendar years.

After dismissal an employee can take sick leave and receive compensation within 30 days after the dismissal, and apply for payment within 6 months after the dismissal.

In this case, the former employee provides a sick leave, a passport, an application for payment of benefits, a copy of the work book, confirming the fact that the employee did not get another job.

The sick leave is payable if the former employee himself fell ill. Sick leave for the care of children and other close relatives is not paid.

The employee left on August 3rd. He can present a sick leave for payment if he started to get sick before September 3. If a former employee fell ill on September 5, he will not receive benefits.

The allowance for a laid-off employee is calculated according to the usual scheme. But it will only pay 60% .

The sick leave calculator from the Kontur.Accounting service will help you calculate the amount of benefits. The calculator is available for free and without registration. To calculate the amount of payments under the disability certificate, you must:

On the "Initial data" tab, enter the dates from the sick leave.
On the "Pivot Table" tab, enter information about the employee for the last 2 years (or previous years, if the employee wrote an application for the replacement of years). Designate district coefficient and indicate the share of the part-time rate.
On the "Results" tab, indicate the length of service of the employee and find out the amount of sick leave.

The calculation will take several minutes. If you employee, add our calculator to "Bookmarks" to make sick leave calculations if necessary. If you are an enterprise accountant, appreciate the convenience of working with a calculator. Kontur.Accounting has many other convenient tools for keeping records and payroll.

Free calculators for sick leave, maternity, vacation pay are our widgets in the public domain. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 14 days of work are free for all new users.

Calculation rules: sick leave in 2018

In 2018, the rules for calculating sickness benefits will not change. But we will recall the statement on the replacement of years, which was made by the Ministry of Labor back in 2016.

When calculating benefits, the accountant uses the amount of earnings for the two years (January to December) before the year in which the injury, maternity leave, or illness occurred. For the calculation, payments are taken for which insurance premiums were accrued, i.e. periods of illness, care for sick family members or an infant are excluded. And there is separate rule for female employees who in these previous two years were in maternity leave or parental leave. They may replace one or both years of the billing period with previous years if that increases the benefit. Previously, the FSS allowed the replacement of years by any earlier years. But in 2016, the Ministry of Labor clarified that replacement is possible only for the next few previous years. If an employee wrote a statement about replacing years with earlier years, then ask her to rewrite the statement.

The benefit is paid for the entire period of illness for which the sick leave is issued. But there are exceptions, which are listed in paragraph 1 of Art. 9 No. 255-FZ of December 29, 2006.

Example. How to choose a billing period for sick leave.

An employee of the company was on maternity leave, and after that on parental leave in 2016-2017. In June 2018, she goes to work, falls ill in August, and after recovery brings sick leave from August 17 to 24 - eight calendar days.

The employee went on maternity leave in February 2016 and did not work for almost the entire billing period (2016-2017). She is writing an application for a change of years for 2012-2013, when she had a management position and a high salary. But in connection with new clarifications from the Ministry of Labor, the accountant asked her to rewrite the application for the replacement of years for 2013-2014.

After that, the accountant made calculations in two ways: based on earnings for 2013-2014 and based on earnings for 2015-2016. At the first calculation, the allowance turned out to be more, and it was assigned to the employee.

How to calculate daily earnings in 2018

There is a minimum and maximum earnings, the boundaries of which cannot be violated. To calculate daily earnings in 2018, you need to divide the taxable income for 2016 and 2017 by 730 days and compare it with the minimum and maximum values.

The minimum wage is calculated according to the minimum wage. Since May 2018, it has been 11,163 rubles. If an employee works part-time, then earnings should be reduced accordingly. If a multiplying factor is applied in the region, then it must be applied. In the basic part, the minimum average daily earnings will amount to 367 rubles in 2018 (11,163 rubles * 24 months / 730 days).

The maximum earnings are limited to the maximum amount of payments for the year with which contributions to the FSS are paid. For 2017, this is 718,000 rubles, for 2018 - 815,000 rubles. Thus, the maximum daily earnings in 2018 will be (718,000 + 815,000) / 730 = 2,100 rubles.

If the employee's daily earnings are below the minimum, then the sick leave is calculated based on the minimum wage. If the earnings exceeded the maximum, then the established maximum amount is used to calculate the sick leave.

How the amount of sick leave depends on the length of service in 2018

The amount of sick leave also depends on the worker's length of service. List of documents for confirmation insurance experience is given in section 2 of the Rules for calculating and confirming the insurance period.

If the worker's experience is less than six months, then you first need to calculate the average daily earnings and compare it with the minimum minimum wage. Average daily earnings are calculated using the formula: employee's total earnings / 730 days. Daily earnings according to the minimum wage is 367 rubles. The allowance is issued based on the value of the average daily earnings, which will be greater.
If the worker's experience is from six months to 5 years, then the average daily earnings are multiplied by 60%. At the same time, it is important to ensure that the average daily earnings are not higher than the maximum.
If the work experience is from 5 to 8 years, then the average daily earnings must be multiplied by 80%. We also compare the average daily earnings with the maximum.
And if the work experience of an employee is more than 8 years, then we take 100% of the average daily earnings to calculate the sick leave. We also monitor the amount of daily earnings.

All this is true when an employee is sick himself, caring for a sick child in a hospital, or caring for an adult family member at home. If the employee cared for a sick child at home, then for the first 10 days of sick leave he receives the amount of average daily earnings multiplied by the percentages indicated above, and for the following days of sick leave, for any length of service, the employee receives 50% of daily earnings.

Sick leave is accrued even if the employee left the company, and then fell ill within 30 days and opened a sick leave. Then, regardless of the length of service, when calculating sick leave, we multiply the average daily earnings by 60%.

There are also limits on which sick leave is paid for caring for a child or other family member:

If the child is under 7 years old, then 60 days of care per year (or up to 90 days per year, depending on the disease) are paid.
If the child is between 7 and 15 years old, 45 days of care per year are paid and no more than 15 days for each case of illness.
If the child is over 15 years old, no more than 30 days a year and no more than 7 days per case of illness are paid. The same applies to adult relatives who need care due to illness.

An example of calculating sick leave for caring for a sick child

An employee brought a sick leave for child care to the accounting department from April 10 to April 23, 2018 (14 calendar days). The child is 5 years old, in 2018 he fell ill for the first time and received treatment at home. The employee has been working for three years, and the accountant calculated the allowance for the first 10 days of illness, based on 60% of earnings, and the next 4 days, based on 50% of earnings. Earnings for 2016 amounted to 420,000 rubles, and for 2017 - 480,000 rubles. These amounts are less than the maximum limits.

The allowance for the first 10 days will be:

(420,000 + 480,000) / 730 * 60% * 10 days = 7,397.26 rubles.

The allowance for the next 4 days will be:

(420,000 + 480,000) / 730 * 50% * 4 days = 2,465.75 rubles.

In total, the amount of the benefit: 7,397.26 + 2,465.75 = 9,863.01 rubles.

Calculation of sick leave in 2018 on video

What days are paid by the FSS and the enterprise

The insured pays the first three days of sick leave in case of illness or injury of the employee. The Fund pays for the following days of an employee's illness or the entire period of sick leave if the employee was caring for a sick family member.

Kontur.Accounting is a convenient online service for the joint work of an accountant and a company manager. Keep records in our service, calculate salaries and sick leave, send reports. The first 14 days of work are free for everyone!

The sick leave payment directly depends on the current length of service of the employee. IN current year the length of service parameters that affect the amount of monetary compensation will change. Now 100% sick leave payment in 2016 is due to employees with a continuous working period of 8.5 years. If an employee holds a position for 5.5-8.5 years, then he is compensated for 80% of the sick leave accruals. Personnel employed for less than 5.5 years are entitled to 60% of the total calculation. These statements will change annually for 12 years in the direction of increasing payments.

Important! FZ-255 states that during the calculation monetary compensation analyzes the last two years of work of staff on the level of income.

In this case, wages for 2014 and 2015 are taken into account. To subtract how much the worker is entitled to benefits, you need to sum the income for these two years, then divide by 730 (number of days 365 + 365) to determine daily income, and the amount received is multiplied by the percentage of the current seniority. If the daily minimum figure exceeds the total amount, then it is included in the calculation. An example of using calculations in action:

The employee earned 380 thousand rubles in 2014 and 2015 and has four years of experience. Consequently, the amount on the hospital form per day will be: 380,000: 730 \u003d 520.54 * 0.6 \u003d 312.32 rubles.
If an employee's income for the last 2 years is 108,600 rubles, then for a day of sick leave in 2016 he will be credited with 219.45 rubles, taking into account the percentage of the existing experience. With an excess level, the calculation is identical.

Income for one day is also subject to restrictions from above. The maximum salary figure for 2014 is 624 thousand rubles, and for 2015 - 711 thousand rubles. Calculating the daily amount is easy. If it exceeds its indicator, then it is automatically equated to the result.

Paying sick leave benefits

This right may be exercised by:

Citizens of the Russian Federation.
Foreigners residing in the country temporarily or permanently.
Persons without citizenship.

Visitors from other countries who temporarily reside in the Russian Federation are entitled to receive a hospital allowance if the insured made payments for them to the FSS of the Russian Federation for six months before the incident occurred. The calculation of sick leave in 2016 is carried out by employees working on the basis of an employment contract.

Important! The accrual of sick leave compensation to workers who cooperate under a civil law contract is not provided.

The staff has the right to timely payment of sick leave from the moment when he undertakes to start his work. If the employee is on a probationary period, then in any case, he is paid sick leave in 2016.

Scheme for calculating sick leave for temporary disability

Compensation for short-term disability for the first 3 days is financed by the employer, and for the subsequent period - by the FSS of the Russian Federation. If a person cannot go to work for other reasons (care for sick loved ones, prosthetics, quarantine, therapy in health zones), then the payment is made from the FSS from the first day. To receive benefits for a period of incapacity for work, the sick leave form is given to the employer no later than six months from the date of its issuance. It is the responsibility of the employer to accrue funds to the employee of the required amount in the coming days of the issuance of wages, but no later than 10 days from the date of receipt of the certificate.

Hospital allowance is credited and paid for the full duration of the course of the disease: from the first day of incapacity for work until full recovery or disability accrual. If the injuries are of a professional nature, then sick leave is accrued until the worker recovers or until the disability group is reconsidered.

Payout limits

In some cases, the period for calculating sickness benefits is limited. This factor applies:

On sick leave, intended to care for a child or a sick relative.
For benefits to personnel who have concluded an agreement with the employer for a period of up to six months or to employees who fall ill during the period of conclusion and cancellation of the agreement.
For payments to people with disabilities.
For compensation for the time spent in health resort areas.

Each item has its own nuances.

Caring for relatives and children

Disabled family member care benefits are generally accrued for no more than 7 days, and the total compensated number of days per year cannot exceed 30 days.

When caring for a sick child, the number of paid days is calculated according to the following conditions:

in the period of caring for a child under 7 years of age, compensation is provided for the entire period of treatment, but not more than 60 days per year. The threshold for the number of days may increase if the child suffers from an illness that is included in a special list declared by the Ministry of Health and Social Development of the Russian Federation;
while caring for a child aged 7 to 15 years for a fifteen-day period of the course of the disease, but not more than 45 days a year;
when caring for a child over 15 years of age, payments and the duration of the sick leave are equal to the conditions for caring for an adult relative.

According to the above conditions, the employee will be paid according to hospital certificate. The financial transfer will be credited to the employee's account after the requested or allotted period for the sick leave period has expired. The funds will be included in the amount of wages or advance payment, depending on which of them is closer in calendar days.

Sick leave payment depends on the length of service and the average income of the sick person, so the amount of the benefit varies depending on these components. The procedure for paying sick leave certificates was amended in 2013 and 2014.

Payment is made in accordance with the law, the correctness of filling out the form and calculating benefits is controlled by the FSS.

In what cases is it issued and paid?

Sick leave is issued only in cases where the employee is really ill or injured (industrial or domestic). Sick leave is also issued with subsequent payment in such situations:

the child is ill;
care for an adult close relative is needed;
on pregnancy and childbirth;
for the recovery of the patient after surgery;
during quarantine, when it is assumed that the employee is infected.

The number of days for paying sick leave is not always the same, it depends on some factors. For example, for adult care, payment is charged only for the first three days, and maternity sick leave should be paid for all 140 days. Domestic injuries are payable on the 6th day of illness. The maximum period of sick leave after surgery is 12 months, subject to a favorable prognosis and the presence of the conclusion of the VKK.

Who pays sick leave?

In 2013, from January 1, new forms of sheets were approved and put into effect. Previously, the benefit was paid by the enterprise, and the FSS compensated payments in reporting period after the submission of reports, reducing the amount of contributions by the equivalent spent. Now the payment of sick leave is simplified. Paying benefits for it produced by the FSS according to the calculations for the number of days of illness at correct design form.

Now, despite the fact that the sick leave is paid by the insurance fund, the document is still given to the enterprise. Payments are charged only in the presence of a completed document. Sick leave is due to the following categories of persons:

employees registered under an employment contract in organizations of any form of ownership (with the exception of a work contract);
employees registered under an employment contract with private entrepreneurs (with the exception of a work contract);
employees registered under a contract, if the terms of the contract include a social package;
members of cooperatives;
persons transferring voluntary contributions to the FSS.

The FSS may refuse to pay if the sick leave for outpatient treatment is issued on a day off. This is considered a gross violation.

Sheets are not subject to payment in the following cases:

the employee works under a work contract (including when receiving an industrial injury);
violations of the treatment regimen;
if the sheet was issued or extended by a medical institution without a license;
there are no records on the patient's state of health in the outpatient card;
the sheet has been extended for a period of more than 30 days without the conclusion of the CWC;
the document was issued without prescribing treatment to the patient;
sick leave issued "retroactively";
the employee is under arrest, including administrative;
an employee is suspended from work without pay;
at the time of work there was a period of downtime at the enterprise;
illness or injury resulting from a criminal offense;
when undergoing a forensic medical examination.

How are sick leave payments calculated?

To calculate the amount of sick leave benefit, use average salary for the last 2 years. The calculation period is taken from the date of onset of the disease. This period includes full calendar years, including holidays, non-working days and weekends. To determine the amount of the benefit, it is also necessary to calculate patient's insurance record.

The insurance period is the number of years during which the sick person paid insurance premiums and work experience is not included in the calculation. If there are two or more such periods, add years, months and days. Only the total number of years is used in the calculation. Months and days are not taken into account.

If the insurance period is up to 5 years, sick leave is paid in the equivalent of 60%. With an insurance period of 5-8 years, it is paid at 80%, with an insurance period of more than 8 years - 100%. This means that the amount of benefits received is multiplied by a percentage in accordance with the length of service. In this case, the calculated amount of the benefit is compared with the maximum allowable amount of payment, this amount should also not be less than the minimum.

The maximum allowable amount is understood as the boundary amount of income from which deductions were made to the FSS. Under the minimum amount imply the calculation of income based on the minimum wage.

Sickness benefits are calculated in the following order:

Calculation of income ( total amount) for the previous two years from the date of registration of the disease, for example, from September 10, 2017 to September 09, 2018.
The resulting number is divided by 730 days for a normal year, by 731 for a leap year. We received the average income in 1 day.
This amount is multiplied by the number of days of illness. The calculation includes only working days from the period of incapacity for work.
The resulting number is multiplied by the percentage of insurance experience. The result is the desired payout amount.

The video describes in detail the process of calculating sick leave:

The process of calculating sick leave according to the minimum wage

It is not always possible to calculate the exact amount of earnings for 2 years. In this case, the minimum wage rate is used, which in 2019 is 11 280 rubles. In this case, the workload of the sick person is taken into account in terms of a full month. If an employee works only part-time, only 50% of the minimum wage is taken into account. The minimum income for the minimum wage is used in the following cases:

there is no official work experience (no entries in the work book) or it is not enough to calculate the amount of income;
the employee on the day of illness has a record in the work book only about daytime training in educational institution, while he works at the company for 6 months or less;
the employee has no earnings on the date of issue of the document, or the amount of earnings is below the allowable rate in terms of a full working month.

Minimum wage = minimum wage × 24:730, where

minimum wage - minimum bid taking into account all regional coefficients and allowances as of the date of issue of the sheet;
24 is the number of months in the given period;
730 is the number of days in a given period (731 is for a leap year).

In 2019, for calculating disability benefits, the minimum average daily wage is RUB 370.85(11,280 rubles × 24 months: 730 days).

Example: the employee's salary for 4 months of 2016 with a full working day is 17,540 rubles, for 2017 - 58,900 rubles, for 8 months of 2018 - 36,214 rubles. The sick leave was issued on September 18, 2019, the duration of the illness is 14 days (of which 10 are working), work experience is 10 years. Calculate the amount of sick pay. In September 2019, the employee did not work the entire working month, so September is not taken into account in the calculation.

(17540 + 58900 + 36214): 731 = 154.11 rubles. In our case average amount income for one day for the entire working month is less than the minimum wage rate, therefore, when calculating this sick leave, the minimum daily income of 246.58 rubles will be used.

370.85 rubles × 10 \u003d 3708.50 rubles - the amount of payments under the document for 14 days of illness, payment in full according to the length of service.

From what day and how long is sick leave paid?

The sick leave is paid from the first day of illness, the first three days are paid by the employer, the rest - by the Social Insurance Fund. If an employee is injured or has an occupational disease, the calculation of payments is made taking into account the maximum limit. This limit per month should not exceed the maximum amount of insurance payments taken for 4 months.

In 2019, the new billing period is 2017 and 2018. The marginal earnings for this period is 1,570,000 rubles (2017 - 755,000 rubles, 2018 - 815,000 rubles) The minimum wage from January 1, 2019 is 11,280 rubles. The number of days in the billing period is 730.

If an employee falls ill while on vacation, sick leave is paid standard order, and the leave is extended by the number of days of illness or is provided in another period. If an employee takes the rest of the vacation in another period, the accrued vacation pay must be cancelled. Sick leave payments apply only to tariff and social leave.

Hospital care is fully paid only by the FSS. Both the parent and another relative of the patient can receive sick leave. If two children are ill, their data is entered in the form. It is possible to issue a document to relatives for each baby separately. The period of care depends on the age of the child: up to 7 years - the entire period is paid, of which the first 10 days are in full, the rest - 50%. Children 7-14 years old - only 15 days, older children - 3 days.

How to calculate the sick leave for a part-time worker?

The part-time worker takes into account the amount of income from all places of work. The allowance is accrued according to the document from the main place of work. The employee brings to the enterprise a certificate of income form 4H from all firms where he works for the last two years. The amount of income for each year should not exceed the maximum limit.

A part-time worker working in the same firms for a period of 2 or more years is paid for all organizations. For each company, he brings a sick leave in the original. If the limit is exceeded, payments are made from the limit amounts approved for this year At the same time, the amount of income between organizations is not distributed.

If a part-time worker has worked only in two companies for two years, and at the time of issuing the sick leave he began to work in one or more companies, the payment of benefits is made only in one company of his choice. In order to calculate payments, it is necessary to bring, in addition to a certificate of income from each company, also a certificate confirming the fact that all companies have not received this benefit.

How to calculate maternity sick leave allowance?

When calculating benefits for maternity sick leave, the amount of income is also checked against the boundary limit. If the limit for the year is exceeded, maximum size approved for the current year.

If an employee works during the period of maternity leave, then wages will be accrued for the entire period of work. The allowance is paid for the remaining days of the decree from the date of the actual execution of the decree upon application. If the amount of income in terms of a full working month is less than the minimum wage, the payment is calculated from the amount of the minimum wage.

Example: The employee has been working in the company since January 2018. The period of illness in April 2019 is 7 days. The income taxed by contributions to the Social Insurance Fund in 2017 amounted, according to a certificate from the previous place of work, - 712,800 rubles, this is less than 755,000 rubles, which is the maximum, which means we miss the full amount, and at the new place of work in 2018 - RUB 830,900 Work experience - 13 years 6 months.

The billing period is 2017-2018, 730 days. The number of days of incapacity for work is 7. Then we calculate the average daily earnings (SDZ), it must not be lower than the minimum allowable.

The employee's income for 2018 is 830,900 rubles. This is above the allowable base of 815,000 rubles. for 15,900 rubles, in this regard, we take into account the base value for 2018 - 815,000 rubles.

SDZ - (712,800 +815,000) / 730 = 2092.88 rubles.

Then we determine the percentage of payment for the sheet by length of service, the length of service is 13.5 years, it turns out that you need to pay 100% of the SDZ.

We calculate the amount of disability benefits: 2092.88 x 7 days. x 100% = RUB 14,650.16

Also, do not forget that personal income tax is deducted from this amount.

If at the time of issuing the maternity sick leave, the employee is on vacation with a three-year-old baby, including the entire billing period, he has the right to change the period for calculation to another one of his own choice. To do this, you should draw up an application in any form addressed to the head of the enterprise.

What should I do if sick leave is calculated incorrectly?

In cases of incorrect calculation of the sick leave, the employee applies to the accounting department of the enterprise for recalculation of payments. If actions to correct the error have not been taken, it is necessary to file a complaint with the Labor Inspectorate and the Prosecutor's Office.

All sick leave payments are verified by the FSS. If errors are found in the calculations, such a sick leave is not taken into account in the reporting period and is returned for corrections. A certificate with the correct calculations is attached to such a sick leave, in parallel, changes are made to accounting documentation according to the law.

It should be remembered that when paying for sick leave, which continues previous document, the settlement period is taken the same as in the first document. This provision also applies to the second maternity sick leave, issued as a continuation for additional days due to the difficult course of childbirth.

Changes

There are a number of changes that are related to sick leave and came into force on January 1, 2019. In particular, the amount of benefits depends heavily on the minimum wage. Accordingly, if last year its size was 11,163 rubles, then in 2019 it became equal to 11,280 rubles, which inevitably led to an increase in the amount of benefits.

As before, the amount of the disability benefit depends on the insurance period of the employee. If the insurance period of an employee is from 6 months to 5 years, then he should be paid 60% of average earnings, from 5 to 8 years - 80% of average earnings, insurance experience of more than 8 years - then 100%.

Companies where some of the employees are foreign citizens, it will be necessary to calculate benefits somewhat more often, since now such workers will be able to claim not only sick leave, but also temporary disability benefits.

In 2019, it is possible to submit an electronic sick leave certificate to an employer.

Calculation and execution of sick leave is a constant headache for accountants. In this article, we will consider the basic rules for calculating sick leave, the minimum amount of temporary disability benefits, and also introduce you to the instructions for using the online sick leave calculator.

How to calculate sick leave in 2019?

We list the basic rules used in 2019 to calculate the sick leave.

Temporary disability benefits are paid:

at the expense of the insured - for the first three days (only in case of illness or injury of the employee);
at the expense of the FSS budget - for the main period, starting from the fourth day of the employee's disability;
at the expense of the FSS budget - from the first day, with temporary disability due to caring for a child, a sick family member or aftercare in a sanatorium, etc. (in all cases, except for illness and injury).

The temporary disability benefit is calculated on the basis of average salary employee for the last two calendar years. These two years precede the current one, in which temporary disability occurred. To calculate the average salary, all payments for which insurance premiums were accrued are taken. To calculate the average daily earnings, the amount of accrued salary for two years is divided by 730 - the number of days in two years.

The settlement period for the allowance is 2 years. If at that time the employee had no earnings or average monthly salary turned out to be less than the minimum wage, then the calculations should be based on the minimum wage - 11,280 rubles in 2019. That is, the average salary of an employee for the billing period will be 24 minimum wages or 270,720 rubles.

In some cases, the law allows you to replace the year in the billing period. For example, if an employee was on parental leave in 2017, then 2016 and 2018 can be taken to calculate sick leave in 2019.

sick pay in 2019

The benefit is paid for calendar days, that is, for the entire period of disability for which the sick leave was issued. There are a few exceptions, they complete list contained in paragraph 1 of Article 9 No. 255-FZ of December 29, 2006. The amount of the benefit depends on the insurance experience of the employee:

if the length of service is less than 6 months - the amount of the monthly allowance is equal to the minimum wage, taking into account the regional coefficients established in the region or locality;
if the experience is less than 5 years - the amount of the benefit is 60% of the average earnings;
if the employee's work experience is from 5 to 8 years - the amount of sick leave is 80% of the average earnings;
if the experience exceeds 8 years - the amount of sick leave is 100% of the average earnings.

Calculate the length of service according to the work book. It includes work under an employment contract; state civil, municipal, military and other service; activities of individual entrepreneurs and other activities during which the person was insured against temporary disability or maternity.

Sick leave calculator in 2019 online

To quickly calculate sick leave, use the free online calculator from the Kontur.Accounting service. The calculations will only take a couple of minutes.

Enter data on the period and reason for disability from the sick leave and check the box if a violation of the regime was established by the employee.
Provide the employee's income data for the last 2 years, the district rate, and the employment rate if the employee works part-time.
Specify the insurance period and get the amount of benefits, taking into account the insurance period.

An example of calculating sick leave in 2019

In 2019, no changes are expected in the calculation and payment of sick leave compared to 2018. However, the minimum wage for 2019 will change and will amount to 11,280 rubles. The maximum earnings for the base on contributions for 2017 is 755,000 rubles, for 2018 - 815,000 rubles. If you calculate the allowance with greater amount, FSS will not reimburse you. In 2019, the limit will be 865,000 rubles, but this amount will be relevant for calculating sick leave in 2020. The number of days in the billing period is 730, for maternity leave - 731. Consider an example of calculating sick leave in 2019.

Ivanov Ivan Petrovich was ill from January 11 to January 25, 2019. His insurance experience is 7 years, the settlement period for calculating benefits is 2017 and 2018.

Step 1. We consider Ivanov's earnings for the previous two years. In 2017, it amounted to 660,000 rubles, and in 2018 - 720,000 rubles. Both amounts are below the allowable limits (755,000 and 815,000 rubles, respectively), which means we take the actual amounts for calculation. Thus, in the billing period, his earnings are 1,380,000 rubles.

Step 2 Let's find the average daily earnings: 1,380,000 divided by 730. We get 1,890 rubles 41 kopecks.

Step 3 We determine the average daily allowance, taking into account the length of service. The length of service is 7 years, which means that the size of the hospital allowance will be 80% of the average daily earnings: 1,512 rubles 33 kopecks.

Step 4 The amount of the benefit payable: the daily amount of the benefit is multiplied by the number of days of disability: 1,512.33 × 15 = 22,684 rubles 93 kopecks.

What is the minimum and maximum disability benefit in 2019?

If the employee had no earnings for the previous two years, or average earnings was lower than the minimum wage, then the minimum wage is applied when calculating the benefit. Consider an example of calculating sick leave for 15 days with average earnings below the minimum wage.

Step 1. We multiply the minimum wage by the number of months of the billing period: 11,280 × 24 = 270,720 rubles.

Step 2 We divide this amount by the number of days in two years: 270,720 / 730 = 370 rubles 85 kopecks.

Step 3 The average daily allowance, taking into account the length of service: 370.85 × 80% = 296 rubles 68 kopecks.

Step 4 Then the amount of the allowance for payment will be: 296.68 × 15 = 4,450 rubles 20 kopecks.

The law establishes the procedure for calculating maximum amount, on the basis of which the employee benefit can be calculated. If you want, you can pay more, but you will not be able to receive reimbursement from the FSS. In 2019, the daily allowance for temporary disability cannot exceed 2,150.68 rubles.

755,000 + 815,000 = 1,570,000/730 = 2,150.68 rubles.

Keep this in mind for employees whose average salary over the past two years has been more than 65,400 rubles per month.

Do you have any questions? Watch the sick leave calculation on the video.

Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. It is clear to the director, convenient to the accountant!