Diseases, poisonings and injuries happen to everyone. Such a nuisance can happen both during working hours and during vacation. The law, as a rule, is on the side of workers - current legislation guarantees the possibility of staying on sick leave, caring for children and adult family members, rehabilitation after operations, as well as receiving monetary compensation for the entire period of incapacity. However, the interests of employers in this case are also taken into account - enterprise managers do not need their staff to constantly take care of their health, missing most of their working time. Therefore, the law limits employees’ ability to stay on sick leave - there are time limits for treatment, and not all days spent on sick leave may be paid. Let's find out how many days of sick leave an employee is paid per year.
Procedure for paying sick leave
Today, sick leave certificates are paid partly by the employer (the first 3 days) and partly by the Social Insurance Fund (the remaining days). In the second case, payments are made from the budget formed from the employee’s insurance contributions for the period of official employment. The employer, as the employee's insurance agent, withholds personal income tax, as well as insurance contributions to the Pension Fund and the Social Insurance Fund. Contributions to the Pension Fund form savings for a future pension; contributions to the Social Insurance Fund guarantee payment for periods of temporary disability, including maternity leave.
If an employee falls ill immediately before dismissal or within a month after leaving work, sick leave will be paid to him in the amount of 60% of average earnings for the previous 2 years.
How is sick leave benefit calculated?
Sick leave certificates are paid in the following manner established by law:
- An employee applies to a medical organization to obtain a sick leave certificate (if he is a part-time worker and works officially at each place of work, he asks for several copies of the document to be issued at once).
- The sick leave certificate is transferred directly to the head of the organization in which he works, to an accountant or to an employee of the human resources department. The document is the basis for issuing an order for the calculation and accrual of sick leave benefits. In some cases, vacation is also extended on the basis of sick leave.
- The accountant calculates sick leave benefits for the entire period of illness specified in the document. To do this, he will need certificates of the employee’s income from previous places of employment if he joined the company later than 2 years ago. Sick leave benefits are calculated based on the employee’s income over the last 2 years.
- The accountant pays the employee sick leave benefits for all days of sick leave. The calculation of the full amount of compensation is transferred to the Social Insurance Fund, and in the future the employer will have the opportunity to reduce the amount of mandatory contributions (for sick days, starting from the fourth). If it turns out that the document is fake, the employer will suffer losses, since the Social Insurance Fund will not compensate him for expenses.
When calculating the total income for the 24 months preceding the insured event, only those payments from which contributions were made to the Social Insurance Fund are taken into account. These include salaries, bonuses, allowances, additional payments, increasing coefficients (for work in the Far North, for hazardous working conditions, etc.) and so on. The amounts of one-time cash incentives, anniversary bonuses, financial assistance, and cash gifts are not taken into account.
Dependence of the amount of sick leave benefits on the duration of the insurance period
It is also important that the amount of payments will be influenced by the length of the insurance period - the longer it is, the more significant the sick leave benefit:
- with over 8 years , sick leave will be paid in the amount of the full amount of average earnings for the last 2 years;
- with an experience of 5 to 8 years, payments are reduced to 80%;
- with experience from 6 months to 5 years, the benefit is reduced to 60%;
- in the absence of work experience and with work experience of up to six months, the benefit will be calculated according to the Minimum Wage ( minimum wage ).
However, if an employee receives a work-related injury, the period of treatment will in any case be compensated in full - no matter what the insurance period is, the employee will receive payment in the amount of 100% of average earnings, and for the entire period of incapacity. Plus, the employer will fully pay for treatment, recovery, rehabilitation, medications, medical devices, prostheses, etc.
Maximum amount of sick pay per month
The law restricts workers from receiving sick leave pay - in one month, sick leave benefits cannot be more than 4 insurance contributions per month.
In 2020, the maximum monthly sick leave benefit is 61,375 rubles. That is, payment for a certificate of incapacity for work will not exceed the amount of (61,375 rubles x 4) = 245,500 rubles.
How to calculate sick leave in 2020: examples
Let's look at examples of calculating sick leave in 2020.
Let’s assume that Semenova E. A. is an employee of Gamma LLC, has been working there since 2020, and this place of work is her first, i.e. for regular sick leave and sick leave for care, a reduction factor of 0.6 will be applied to SDZ . The regional coefficient does not apply in the region.
For sick leave issued by E. A. Semenova in 2020, the billing period will be 2020 and 2020. Income for 2020 amounted to 380,000 rubles, and for 2019 - 370,000 rubles. In 2020, she was on sick leave for 10 days, and payments for it in the total amount of income amount to 10,000 rubles. Total income is:
380,000 + 370,000 = 750,000 rub.
However, the SDZ calculation will take into account a smaller amount (minus sick leave payments that occurred in 2020):
750,000 – 10,000 = 740,000 rub.
We have already calculated the maximum possible SDZ, calculated from the 2018 and 2020 income limits limiting the calculation of insurance premiums. It is equal to 2301.37 rubles.
The minimum SDZ, calculated from the minimum wage, is 12,130 × 24 / 730 = 398.79 rubles.
Example 1
In February 2020, Semenova E. A. fell ill and went on sick leave for 12 days.
SDZ for calculating benefits will be determined as:
740,000 / 730 = 1,013.70 rubles.
This amount is less than the maximum possible SDZ value and more than that calculated from the minimum wage, i.e. it must be taken into account.
The benefit amount will be equal to:
1,013.70 × 0.6 × 12 = 6,690.42 rubles.
Example 2
In March 2020, Semenova E. A. received a work injury and was on sick leave for 12 days because of it.
The SDZ here will also be equal to 1,013.70 rubles, but the reduction factor will not be applied to it (based on length of service), i.e. the amount of the benefit will be:
1,013.70 × 12 = 12,164.40 rubles.
This amount will not exceed the maximum established for injury benefits in 2020 and therefore will not be limited.
Example 3
In April 2020, Semenova E. A. took sick leave to care for a child under 7 years of age who was receiving outpatient treatment. The duration of sick leave was 12 days, and this was the first sick leave for care in 2020.
SDZ in this situation will also be 1,013.70 rubles. And the benefit amount will be made up of two values due to the fact that the sick leave period will be divided into parts due to the application of different coefficients to SDZ (0.6 for the first 10 days and 0.5 for the last 2 days):
1,013.70 × 0.6 × 10 + 1,013.70 × 0.5 × 2 = 7,095.90 rub.
Example 4
In May 2020, Semenova E. A. goes on leave for the BiR of 140 days (70 days before and 70 days after childbirth).
SDZ in this case will be calculated as follows:
740,000 / 720* = 1,027.78 rubles.
* When calculating benefits for employment and labor, calendar days for periods of temporary disability, leave for employment and child care, as well as the period of release of an employee from work with full or partial retention of earnings are excluded from the calculation (clause 3.1 of article 14 of law No. 255-FZ ). Because Semenova E.A. in 2020 there were 10 days on sick leave, then this period must be excluded from 730. Accordingly, the amount of earnings should be divided not by 730, but by 720 days (730 - 10).
This figure will also not exceed the maximum and minimum possible SDZ values. The reduction factor based on length of service will not be applied here.
The benefit amount is:
1027.78 × 140 = 143,888.89 rubles.
How many days of sick leave is paid per year to an employee?
Sickness benefits will be paid to an employee who suffers illness, poisoning or injury, taking into account the entire duration of the period of incapacity for work.
When calculating the number of paid days, all periods of time during which the certificate of incapacity for work is not paid are taken into account:
- the time during which the employee was not at work, without receiving a salary or receiving a partial salary (except for sick leave and injury during vacation);
- the time when the employee by law should have been suspended from performing his job duties;
- the time when the subordinate was in custody or arrest;
- the time when the forensic medical commission was carried out.
Temporary disability benefits will be accrued to an employee who, based on the results of a medical and social examination, has been recognized as disabled; it will be paid for no longer than 4 months, one after the other, and for no more than 5 months a year.
If we are talking about a subordinate who has been diagnosed with tuberculosis, the benefit will be paid until he recovers enough health to return to work duties. Or payments continue until the commission revises the disability group. That is, payments are accrued either until the day of restoration of working capacity, or until the assignment of disability.
According to another clause in the law, sick leave benefits are accrued to the employee within 75 days if the following conditions are met:
- if the employee works at the enterprise on the basis of a signed temporary labor agreement designed for a period of less than six months;
- if the employee becomes ill or injured before the temporary contract expires.
How many days of sick leave is paid per year to an employee when caring for a child?
If it is necessary to care for several minor children, sick leave is issued for the care of each of them and is paid independently.
Employees raising minor children have the right to ask a health worker to issue a sick leave certificate for sick leave in order to care for a sick child. This period is also paid. At the same time, the law limits the possible number of days of stay with the child:
- up to 90 days during an illness , if the illness is serious and indicated in a special list of the Ministry of Health;
- with children under 7 years old, in general, you can spend up to 60 days ;
- is allocated to care for a disabled child under 18 years of age .
All days mentioned above must be paid. An employee has the right to care not only for his own children, but also for grandchildren, younger sisters/brothers, as well as stepsons/stepdaughters, adopted and taken into custody children.
If a child is sick
Sick leave is relevant for young mothers, since children often get sick in kindergartens during adaptation. In this case, one of the parents will need to go to a medical institution and see a pediatrician, who will open the sheet. Payment is made at the expense of the employer and the Social Insurance Fund according to the general rules. The duration of the compensated period per year is directly affected by the age of the child:
- From 0 to 7 years. The mother of a preschooler has the right to spend no more than 60 days a year on sick leave, or 90 if the pathology is serious.
- From 7 to 15 years. You can take sick leave for no more than 45 days per year, no matter how many times they are divided into, this is the amount that is paid.
- From 15 to 18 years old. Up to 120 days, provided that the child is disabled.
If a child has a confirmed diagnosis of HIV, there are no restrictions on sick leave. Federal Law No. 255 regulates the terms of payment and the number of days per year for each individual insured event. Changes are made to it periodically, so the indicated values may be adjusted.
https://youtu.be/PxNuGFwmBqA
Common mistakes
Error: The employer only paid for 3 days of sick leave for an employee to care for an adult family member.
Comment: If there are grounds for providing an employee with such sick leave, 7 days must be paid.
Error: An employee who intentionally caused harm to his health in order to receive temporary disability benefits requires payment of sick leave in full.
Comment: In case of intentional harm to health and attempted suicide, all days of sick leave are paid, but payment is calculated according to the minimum wage.
Payment after dismissal
Many employees and employers wonder whether sick leave is paid after termination of an employment agreement.
As mentioned earlier, there are several cases when this responsibility will be assigned to the organization:
- the employee fell ill before dismissal, and the sheet was presented after termination of the contract, benefits are calculated according to the general rules;
- the illness occurs within a 30-day period after termination of the employment agreement (it makes no difference on what basis the dismissal is made), the amount of payment will not exceed 60% of average earnings.
https://youtu.be/Yj3BDt6kRIE
Answers to common questions about how many days of sick leave an employee is paid per year
Question No. 1: My employer paid me sick leave benefits, which turned out to be less than the current minimum wage, is this legal?
Answer: No, no matter what your insurance period is, if you are now officially employed, the sick leave benefit cannot be less than the minimum wage.
Question #2: What is the maximum daily sick leave benefit in 2020?
Answer: The amount is 2,150 rubles 68 kopecks.
Calculated based on the maximum base for insurance accruals for 2020 and 2020: (RUB 755,000 + RUB 815,000): 730 days. Rate the quality of the article. Your opinion is important to us:
