The amount of average earnings for calculating benefits. Determining the amount of benefit

Administrative law regulates relations in the field of organization and functioning of public administration, i.e. carried out on behalf of society and the state.

Management, according to the generally accepted definition included in encyclopedic dictionaries, is: a function of complex organized systems of any nature (technical, biological, environmental, social), ensuring the preservation of their structure ( internal organization), maintaining a mode of operation aimed at achieving their program goals.

Objects of social management

a) Things (managing things)
b) Phenomena and processes (process management)
c) People (people management)

Subject of social management acts as a person (operator, manager, manager, etc.) or a collective entity - administration (directorate, management, command, etc.).

Social management- this is the management of numerous and diverse social processes occurring in human communities (societies): tribe, clan, family, various kinds of public associations of people, and finally, in the state as the broadest and most complex stable human community.

Social management process stands power. Regarding the Constitution of the Russian Federation, in the system of managing all affairs of society and the state, there are three main types of social management related to administrative and legal regulation:

a) public
b) municipal
c) state

The main scope and application of the norms administrative law public administration acts by implementing the prerogatives of the state by its bodies and officials in common system social management.

In a broad sense public administration refers to the activities of any government agencies all branches of state power, since the common goal and content of the activities of both the entire state as a whole and any of its bodies is some kind of organization, a certain ordering public relations.

In a narrow, in an organizational and legal sense, public administration is understood to be only one specific type government activities associated with the implementation of executive state power as one of the branches of state power, carried out by a system of special state executive authorities or bodies government controlled. Public administration in the narrow organizational and legal sense is the main object of administrative legal regulation and the scope of action of the norms of administrative law.

Types of social management:

1. Public administration, i.e. management related to the affairs of the state, is carried out by state executive authorities and civil servants.

2. Local self-government - carried out by bodies municipalities and municipal employees.

3. Public management - intra-organizational management of the affairs of public associations, including cooperatives.

4. Non-state management of private organizations ( joint stock companies, companies, concerns, holdings, etc.).

Most scientists of the 21st century conduct research on man from the point of view of him and the world around him. Such actions help to highlight the most effective ways It should be noted that the search process began long before the appearance of the existing civilization. An interesting fact is that already in times Ancient Rome people knew: the most successful “invention” for regulating social relations is law. Since then, this concept has not lost its power.

Today in Russian Federation Almost all life activities of citizens are regulated by legal norms various industries legal science. This allows, first of all, the state to exercise widespread control and dictate its will. However a large number of questions are raised by the management process itself, which is carried out by the already mentioned in the article government. The term “management” itself has several rather interesting meanings. As for the state, it has its own specifics - both legal and practical. In the article we will consider the concept of management and types of management through the prism of the corresponding legal branch - administrative law.

The versatility of the term

Before considering the concept of management and types of management in administrative law, you need to pay attention to the versatility of this term in general. It should be noted that it is used in several sectors of human life. Based on this, the term can be characterized in completely different ways.

In philosophy, management is understood as a certain activity of some subjects aimed at achieving a goal or a series of goals. During such activity, a change occurs in an object. The philosophical concept provided the starting impetus for the creation of a “classical” universal term. Thus, management, the essence, the concepts, the types of which will be presented in the article, is a specific process of control, organization, planning and motivation, which is necessary to achieve the goals. As for the specifics of this category, it is clearly visible in the military and administrative environment.

Specifics of military control

Earlier we already noted the fact that the concept of management and types of management in a military environment have their own specifics. The same can be said about administrative law. The features of this industry will be presented later in the article. As for military affairs, management, concept, features, the types of which are presented below, are a set of activities whose purpose is to coordinate the actions of individual military formations. At the same time, management subjects must maintain an organization of the appropriate level in these formations, which will meet the basic requirements of the state’s defense capability.

There are several types of management in military affairs, namely:

• Command and control of all troops is the process of coordinating and maintaining overall combat readiness at all echelons of a state's armed forces.
• Air traffic control allows for the coordination of military aviation activities.
• Management of formations arises for the most part during a direct military conflict, when from different sectors armed forces unified structured combat units are formed.

Thus, taking into account the given specifications, we can conclude that military control has a number of characteristic features.

What is administrative law?

Now let’s try to understand the specifics. After all, it is through the prism of this industry that we will consider the concept of management and types of management. It should be noted that this industry in the vastness of the Russian Federation is relatively young. It was formed in the USSR and partially Russian Empire- ancestress modern Russia. Initially it was a purely police industry legal system states. However, closer to XXI century scientists have found that the management process, like other mechanisms in the country, is subject to certain legal laws. When analyzing the specifics of the management process, it became clear that it is the subject of administrative law, since it has absorbed public features. Thus, the legal industry has changed significantly.

Today, administrative law comes specifically from management, since it is considered the main subject of regulation of the industry. It follows that the content, characteristics and types of management can be identified, studied and considered within the framework of administrative science.

Management in administrative law

The general concept and types of management in administrative law are studied by scientists everywhere, because this is the highest priority issue in modern Russia. It is within this legal branch and part-time science that the most controversial issues coordinating public life through state power. In other words, issues of interaction between government bodies of all echelons and citizens, both collectively and individually, are considered.

Taking into account all the above features, we can conclude that management (the concept, characteristics, types of which will be presented below) in administrative law are actions that are of a regulatory nature. They are aimed at organizing the functioning of sufficient complex systems in order to ensure the safety and quality of the latter’s activities. Depending on the characteristics of the systems, there are different types and types of management in administrative law.

It should be noted that the administrative branch management has own structure. This allows for a more efficient and high-quality implementation of this category in the real regulation of social relations.

Administration structure

The concept of management and its types are directly related to the structure of this specific category. We have already indicated earlier that it is precisely due to the structured nature of management that it has high level efficiency in the process of regulating social relations. As a rule, there are three main structural elements: object, subject and content. The subject of management is always people. Some scientists include government bodies among the subjects, which is fundamentally incorrect. After all, even government bodies actually consist of people. It should be noted that subjects are divided into two large groups: individual (individual citizens of the Russian Federation) and collegial ( social groups). In addition to social relations, the objects of management are systems, for example, formations of people, all kinds of phenomena (economic, legal, etc.).

The most interesting and important element is the content of management. It characterizes the package of relations that is actually regulated during implementation. In addition, the content includes specific ways of influencing these legal relations, since they are carried out using certain methods and techniques. In fact, the substantive element of the presented administrative-legal category is the very “root” of the state management process. Based on it, various types of institutions considered in the article are identified.

Main types of management in administrative law

It should be noted that the types and characteristics of management are distinguished only through the analysis of individual types of this category of administrative law. Industry theorists have put forward many hypotheses on this issue over the years. The main problem was that scholars could not reach a general agreement on the typology of management in administrative law. This was due to the fact that management, the essence, concept and types of which are presented in the article, is a truly complex structure. Nevertheless, a typology consisting of four elements was created, which exists to this day. She offers the following types of management in administrative law:

• Technical type of control, that is, coordination of the activities of objects based on generally accepted rules of physics, mathematics, etc.
• Biological control has incorporated methods of influencing certain objects, taking into account natural laws.
• The social type is one of the most complex. Its features are manifested in the structure and methods of regulation, which will be discussed below.
• The key type in administrative law is public administration. The analysis process touches upon such issues as the essence of the state, the interaction of the country and society, authorities and individual citizens.

Thus, the presented typology is the “standard” of domestic administrative law. The study of its elements allows us to see the concept and types of forms of management, key features not only the institution of management activities, but also the entire branch of legal regulation.

Types of management in administrative law

The concept and methods of management are inextricably linked terms that actually complement each other. But their essence is most clearly visible through certain types of categories presented in the article. It should be noted that many people quite often confuse the concepts of “types” and “species”. In this case, you need to remember that a type is a certain set of methods and means of influencing specific social relations. And the type, in turn, is only a separate target area of ​​focus. The concept of management and its types, as stated earlier, are complementary. Thus, various sets of methods in administrative law can be distinguished based on the definition of the term.

Today, administrative law theorists have identified three main types, namely:

• public administration;
• collective;
• family.

As we understand it, general concept and the types of management presented above allow us to reveal the essence of this specific legal institute. Therefore, they need to be considered separately from each other. It should be noted that we note management as an institution of administrative law, since the category presented in the article combines not only a certain set of methods and methods, but also homogeneous legal norms of regulation.

Public administration: concept and methods

The concept of management, its features and types in the prism of administrative law directly depend on the state. In fact, in this industry, the institution of administration originates from the highest authorities in the country. Public administration, in turn, has absorbed the most important methods and principles of the activities of government bodies. What is it? Thus, public administration is a type of activity of government bodies, as well as their officials aimed at implementing a given political course. Performers of this type are not interested in sources existing course, since they only bring its provisions into the form of real execution.

The main method in the implementation of public administration, as a rule, is imperative. This is not at all surprising if we take into account the fact of the existence of the right of imperious command, which is vested in the state in the person of its main bodies. Some scientists quite often attribute the implementation of public administration only to the executive authorities of the Russian Federation. This theory is mostly wrong. Because judicial and legislature also bring their own notes into the process of regulating society. In some cases, the legislative branch is more important than other branches, because it is the legislative bodies in the Russian Federation that have the highest priority.

Principles of Public Administration

• Legal. This aspect combines the concepts of law and order and legality, as well as the priority of human and civil rights and freedoms. In addition, the legal approach enshrines the principle of the primacy of the Constitution in the hierarchy of normative legal acts and the entire legal system.
• Political principles are, for the most part, ideas for the embodiment of political doctrine. Today in Russia there is an increasingly developing tendency towards the fact that state power exists to maximum realize the idea of ​​democracy. The political approach is actually a protest of any kind of discrimination, violation of freedom of speech, etc.
• The management approach reinforces the principles of efficiency, economy and effectiveness of public administration.
• The last set is the “Pesik group of principles”, which was developed in the 20th century by the Polish scientist Przech Pesik. The peculiarity of the group is that it combines several relatively homogeneous principles of public administration. Thus, a unified provision is created that state power should be “convenient” for the people. It cannot violate the rights of citizens of a particular state, but, on the contrary, must support and ensure them. The effectiveness of government should be manifested, first of all, in the health of the nation and foreign policy well-being.

We have already indicated earlier that the content, features and types of government-oriented management largely depend on the principles presented above. In fact, it is thanks to these principles that in the Russian Federation the activities of government bodies have the maximum level of efficiency in the process of regulating public relations. It is also necessary to take into account the fact that the concept, types, functions of management in administrative law are largely “built” on the initial provisions of the industry and institution.

Social management in administrative law

A specific type in the administrative branch is social management. It has the following features:

• The object of influence is always people, that is, society.
• All emerging relationships in the process of social management are of a discretionary, legal nature.
• This type of management is built on the basis of the priority of the will of the person, and not the imperious command of the state.
• The subjects, as a rule, are mostly people and their formed groups. As for government bodies, this is a special subject in the structure of social management.

Thus, based on the presented features, we can conclude that, unlike government, social management arises in the environment of interaction between citizens. At the same time, authorities only in some cases play a “supporting” role.

Conclusion

So, the concept of management and its types were briefly presented in this article. It should be noted that the question of the role of citizens and authorities in the process of organizing management of any kind is priority direction studying both within the represented institute and administrative law in general. In addition, the study of managerial legal relations is necessary for organizing the effective work of government bodies, but this is no longer the subject of this article.

The presence of a store employee on sick leave is paid. The amount of payment depends, in particular, on the length of service of the company employee, as well as on the size wages, which he received from the company. The calculation of the amount of sick leave payment and the issuance of a sick leave certificate by the doctor and the employer are carried out in accordance with certain rules.

How to apply for sick leave in 2017

If an employee of a store or any other company is absent from work for reasons related to health problems, that is, due to illness, the employer pays for the time of absence. To do this, you need confirmation from a doctor, which is issued in the form of a sick leave certificate or a certificate of temporary incapacity for work.

The sick leave is issued by the attending physician, to whom an employee of the company turned for help. If an employee was absent from work due to illness, but did not take out sick leave, by law this will be considered absenteeism. This may entail penalties up to and including dismissal under a certain article. Labor Code for absenteeism, that is, for absence from work without a good reason.

Sick leave is paid in the following cases:

1. When an employee of a store or another company gets sick or injured.
2. When a company employee at home or in a hospital cares for a relative who is sick.
3. When the employee is in quarantine himself, or his child under the age of 7 years, or one of his relatives who is not legally capable, that is, cannot take care of himself and make decisions.
4. The days during which the employee was engaged in prosthetics when there were medical indications for this are paid.
5. When an employee, after suffering an illness or injury, is prescribed by a doctor for further treatment in a sanatorium or resort.

Calculation of average earnings for sick leave

Any employer – both LLC and individual entrepreneur – must pay sick leave to the employee. Payment is made based on average earnings for the previous period of work. Average earnings used to be calculated for the year before the employee fell ill. Now 24 months, or more precisely 730 days are taken into account.

To pay an employee for sick leave, you must do the following:

However, here it is necessary to remember that for these calculations the amount of annual earnings is limited to the maximum amount:

• 670 thousand rubles in 2015.
• 624 thousand rubles in 2014.

If the employee for whom sick leave is calculated received a salary greater than the maximum value in one of the calculation years (or in both years), then this maximum value indicated above is taken to calculate sick leave.

The calculation takes into account all payments that the employer takes into account for payments of contributions to the Social Insurance Fund.

If an employee has worked in this particular store for less than 2 years, then for calculation average salary it is necessary to use the salary certificate, which is issued to the employee upon dismissal from his previous job.

In general, to calculate the average salary of an employee to pay for sick leave, the income that the employee received over the last two years from all the employers for whom he worked is taken. But here important condition: all these employee labor relations must be formalized, and all employers must transfer the required contributions to the Social Insurance Fund.

3. The next step is to find the amount of daily benefits, that is, for each day when the employee was on sick leave. To do this, you need to know the employee's length of service.

• Payment sick leave: if the employee’s work experience is more than 8 years, then the amount of daily benefits is 100% average daily earnings.
• Sick leave payment: if the employee’s work experience is from 5 to 8 years, then the daily benefit is equal to 80% of the average daily salary.
• Payment for sick leave: if the employee’s work experience is less than 5 years, then for each day on sick leave he will be paid 60% of the average daily earnings.

Perhaps for 2017, the length of service will change upward: instead of 8 years there will be a period of 8.5 years for 100% payment and instead of 5 years there will be 5.5 years for 80% payment. But this is only in projects for now.

Note
Dear readers! For representatives of small and medium-sized businesses in the field of trade and services, we have developed special program"Business.Ru", which allows you to maintain full-fledged warehouse accounting, trade accounting, financial accounting, and also has a built-in CRM system. There are both free and paid plans.

In general, the Russian Ministry of Labor submitted a draft law to the State Duma for consideration, possible changes, according to which 100% will be paid only for more than 15 years of experience, 80% for 8 to 15 years of experience, and those who have worked for less than 8 years will receive 60% of average earnings. The State Duma has not adopted this bill for consideration, but the Ministry of Labor has this draft.

4. Next, the amount of the daily allowance must be multiplied by the number of days that the employee was on sick leave. This number of days is taken from the sick leave certificate, which records from what date the person was on sick leave.

Personal income tax on sick leave is paid in 2017. When calculating personal income tax, the accounting department includes the amount paid to the employee in the form of sick leave in the total taxable amount. In other words, the amount of sick leave is subject to personal income tax (personal income tax).

Sick leave is paid as follows:

• The first three days of sick leave are paid for from the net profit of the store or another organization.
• The remaining days on sick leave are paid for from the Social Insurance Fund. In the current regime, that is, on the day of payment, sick leave is, of course, paid from the enterprise’s cash desk, with the company’s money. But in the future this amount must be reimbursed from the Social Insurance Fund.

Personal income tax on sick leave, personal income tax (NDFL), correct calculation of sick leave, relationships with the Social Insurance Fund, including regarding the reimbursement of paid sick leave - this is handled by an accountant in a store or in another company. If a trading company is large and has an accounting department, then all these matters are handled by an accountant who specializes in payroll and settlements with employees.

If an employee who was on sick leave works part-time in two organizations, then sick leave is paid as follows. A nurse or other specialist in a hospital who issues sick leaves for this employee issues two sick leaves for each employer: he is paid sick leave by both, based on the salary he receives from each employer. The calculation of sick leave for the main job and for part-time work is the same.

Each of these two sick leaves must have a corresponding note: which sick leave is for the main employer, and which one is for the part-time employer.

Calculation of sick leave: example

The employee was on sick leave for 15 days. total amount his salary for the last 2 years is 584,457 rubles. That is, this amount did not exceed the maximum value, so it is taken in full.

The employee's total work experience is 7 years.

Calculation for 2017 will occur according to the algorithm presented below.

1. Calculation of average daily earnings:

584457 / 730 = 800.63 rubles.

2. Calculation of daily allowance.

Since the employee’s work experience is 7 years, the amount of daily benefits for him is equal to 80% of the average daily earnings:

800.63 * 80% = 640.51 rub.

3. Calculation of sick leave, amount of benefits payable:

To do this, multiply the amount of daily benefits by the number of days on sick leave:

640.51 * 15 = 9607.65 rub.

Calculation of sick leave: this amount is 9607.65 rubles. – the employee of the company will receive it in his hands along with other payment due to him wages. The payment deadline is on the salary payment day, which is established in this particular store.

Many employees get sick and are faced with the question: how is sick leave paid? This article aims to answer this and many other questions. We are talking about a simple certificate of incapacity for work; the procedure for paying benefits for BiR, as well as parental leave, are the topics of separate articles.

In 2020, no major changes are expected in the calculation of sick leave. A certificate of temporary incapacity for work does not have a fixed meaning; it depends, first of all, on length of service and earnings.

• If the work experience is 8 years or more, a benefit is paid in the amount of 100% of wages
• From 5 to 8 years - 80%
• Less than 5 years - 60%

• define average earnings behind billing period
• calculate average daily earnings
• calculate the amount of daily allowance
• set the amount of benefits to be paid

If the average earnings for each year exceed the required limit ( 815 thousand in 2018 and 865 thousand in 2019.), then the specified maximum amount must be taken into account to pay for sick leave!

First you need to determine your earnings for the previous 2 calendar years. If an employee has recently joined a company, a certificate of the amount of salary and other payments that each employer is required to issue upon dismissal will help in the calculations.

To determine the average daily earnings, the resulting amount must be divided by 730.

If the employee’s insurance length is less than 6 months, no more than one minimum wage is paid for each month, from January 1, 2020, the minimum wage is 12,130 rubles.

The final step is to determine the total amount of the temporary disability certificate. You need to multiply the amount of the daily benefit by the number of days in accordance with the sick leave provided.

Since 2017, it has become possible to issue electronic sick leave certificates instead of the paper version.

Basic provisions

Sick leave payment is regulated federal legislation, namely 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions ( last changes introduced No. 86-FZ dated December 27, 2018).

To pay for temporary disability certificate, the employee must experience one of the following insured events:

1. illness or injury of the employee himself;
2. caring for a family member who is sick;
3. quarantine of an employee, his child under 7 years of age or an incapacitated relative;
4. prosthetics, the basis for which is medical indications;
5. follow-up treatment in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is insurance of the employee by his employer by transferring insurance contributions to the Federal Social Insurance Fund of the Russian Federation in established by law sizes. In practice, every officially registered employee is insured.

How is sick leave paid for an employee who is injured at work or “earns” an occupational disease? In these situations, the main regulatory document is Law No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” dated July 24, 1998 ( latest edition dated December 2, 2019).

Accidents and compensation for occupational diseases are paid from the Social Insurance Fund in the usual manner and are identical to how sick leave is paid in 2020 for other insurance cases.

Funds to pay for sick leave

If an employee took sick leave in 2020, how is this sick leave paid and from what sources? Any insured event that occurs with the employee himself is paid as follows:

• the first three days – at the expense of the enterprise’s profit;
• the remaining period is subject to reimbursement from the Fund social insurance RF.

Such sick leave payment is established by Article 3, paragraph 2. 1 of the federal law on insurance premiums (No. 255-FZ).

Payment for sick leave for caring for a child or for an incapacitated relative is carried out entirely from the Social Insurance Fund budget.

Payment of sick leave after dismissal is carried out in the amount of 60%, regardless of the duration insurance period employee. A former employee may qualify for such sick leave if he fulfills a number of requirements prescribed in Article 7, paragraph 2 Federal Law No. 255-FZ.

Sick leave calculator

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

The general procedure for calculating sick leave is as follows:

1. the total base of the employee’s income for the last 2 calendar years is taken, for which insurance premiums;
2. the received amount is divided into 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. Next, the percentage of payment is determined based on the length of the employee’s insurance period:

• Insurance experience of 8 or more years – 100%;
• From 5 to 8 years – 80%;
• From 3 to 5 years – 60%;
• Less than 6 months – sick leave is calculated based on the minimum wage (minimum wage).

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

335,200 / 730 = 459.18 rubles. * 60% = 275.51 rub. Thus, for every day sick leave worker will receive 275.51 rubles. The employer pays for the first 3 days from his own funds: 826.53 rubles. The remaining days are covered by the insurance fund.

When paying a certificate of incapacity for work to an external part-time worker, there are some nuances. Payment for part-time sick leave in 2020 is as follows:

1.​ When filling out a certificate of incapacity for work in a medical institution, the patient must say that he has several places of service, and the nurse responsible for issuing sick leave must give several forms - one for each employer. Moreover, on the sick leave, a note is made which place of work is the main one, which (which) is part-time.

2.​ If an employee has been working part-time for a long time and the income base has developed, all employers will pay for his sick leave.

3.​ If in 2 calendar years preceding the year of occurrence insured event, the employee had different employers, then he needs to collect certificates from all of them in form No. 4 and receive payment from any of the current employers of the employee’s choice, this is stated in Article 13 No. 255-FZ.

4.​ In the event that a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period.

The procedure for calculating average earnings

As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2020 the income base is taken from 2018 and 2019. All income received from all employers is counted. The condition is that the contractual relationship must be of a formal nature and all employers transfer insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation.

There are situations when during the specified period the employee does not have an income base. For example, the employee was on leave for employment or childcare. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255, she has the right to write a statement and choose the previous calendar years (where the income was) to calculate the average daily earnings. The only condition is the fact that the amount of sick leave increases upward (compared to that calculated according to the minimum wage).

When determining average earnings, accounting is guided by Article 14 of Law No. 255-FZ. In this case, the obtained result is compared with the current one at the time of calculating the minimum wage benefit.

Example: an employee has an income base for 2018-2019. 274.7 thousand rubles. We determine the average daily earnings: 274,700 / 730 = 376.3 rubles.

Let's calculate the average daily earnings based on the minimum wage: 12,130 (from 01/01/2020) * 24 months = 291,120 / 730 = 398.79 rubles.

Many workers are interested in the question: what percentage of sick leave is paid. An employee receives 100% if the insurance period exceeds 8 years. Experience from 5 to 8 years is paid at the rate of 80%, from 3 to 5 years - 60%, less than 6 months. - based on the minimum wage.

For dismissed employees, temporary sick leave is always paid in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment being met).

Existing restrictions on sick pay

Payment of sick leave at an enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions.

1) Revenue base for 2018-2019. should not be higher than the maximum permissible value. This provision is spelled out in Article 14, paragraph 3.2 No. 255-FZ. For 2018 The maximum permissible amount of income is RUB 815,000 for 2019. – 865,000 rub.. Thus, the upper income limit for any employee (for each place of work) who is accrued sick leave in 2020 will be 815,000 + 865,000 = 1,680,000 rubles. and average daily earnings - 2,301.37 rubles. (815,000 + 865,000 / 730).

2)​ The presence on the certificate of incapacity for work of a note about the patient’s violation of the regime. For example, a patient left the hospital without permission. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from minimum size wages.

3)​ Limitations in accordance with the length of the insurance period (interests are discussed above).

4)​ The benefit for caring for sick relatives has a number of restrictions on payment terms in accordance with Article 6, paragraph 5 No. 255-FZ. There is a dependence on the age of the sick relative; the dimensions are more clear sick leave benefit are presented in the table.

Outpatient care for a sick child is paid in the following order:

1)​ the first 10 days are paid according to the average daily earnings, adjusted according to the length of the insurance period;

2)​ subsequent (starting from the 11th day) days - 50% of the average daily earnings based on Article 7, paragraph 3 No. 255-FZ.

Deadline for payment of temporary disability certificate

The sick leave accrued in the accounting department is paid to the employee on the day the wages are issued at the enterprise. There should be 2 such days - advance payment and salary. On the next date, the employee receives the benefit amount (subject to personal income tax). If the terms of payment of sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, you must briefly outline the essence of the case and attach evidence of the unlawfulness of the employer’s actions. The following documents may be used to confirm that sick leave payment deadlines have been violated:

• a copy of the sick leave certificate;
• a copy of the employment contract;
• payslip with the accrued amount;
• copy of statement or account statement plastic card(at non-cash payments with staff);
• other documents.

Legislative changes in 2020

In 2020 maximum size temporary disability benefits will increase by 4.5 thousand rubles - from 65.4 thousand to almost 70 thousand. Regardless of the length of service, the maximum sick leave cannot be higher than the amount established by law, and in 2020 it will be increased to 69,962 rubles.

Let us remind you that the restrictions on the maximum amount of sick leave are due to the fact that contributions to the Social Insurance Fund are calculated not from the entire employee’s salary, but from a certain amount. In 2019, this is 865,000 rubles, that is, the monthly “maximum” is 72 thousand rubles. In 2020, the maximum amount for deduction of insurance premiums will increase to 912 thousand rubles, and the monthly maximum will increase to 76 thousand rubles. This means that in 2021 you can count on an increase maximum amount sick leave.

Any legislative changes regulating the payment of sick leave should be carefully studied by employers. The Federal Tax Service may refuse payment if the documentation is prepared in violation of the established procedure.