Sample of filling out sick leave by an employer in 2020 sample for minimum wage

When is the minimum wage used for calculation?

The law of the Russian Federation provides for several cases in which the minimum wage can be used when calculating sick leave:

• in the billing period this employee has no official earnings;
• with less than six months of work experience;
• the employee became unable to work due to intoxication;
• the employee’s earnings are less than the minimum wage;
• the employee violated the rules for being on sick leave;
• the employee missed a mandatory professional examination;
• during the previous two years the citizen did not have an official job.

https://youtu.be/VpikTP6bi0Q

How is the BL filled out if only part of its amount is calculated due to a violation of the regime?

A note about non-compliance with the treatment regimen is a reason to reduce sick leave benefits . In order to verify the fact of violation, a special commission is created, consisting of representatives of the administration and the organization.

The employee must provide explanations in writing.

Inconsistency could happen:

1. For special circumstances:
   funeral;
2. caring for a young child;
3. unstable health condition, etc.

Reference! In such situations, payments are not reduced. In the order, the manager puts a resolution on consent to maintain the amount of payment.

4. In the absence of a valid reason:

• violation of therapeutic order;
• spontaneous departure from the hospital;
• traveling to another region without the permission of the attending doctor;
• non-compliance with bed rest.

In accordance with paragraph 1 and paragraph 2 of Article 8 of Federal Law No. 255-FZ, the amount of monetary compensation is reduced if an injury occurs due to alcohol, drug or toxic intoxication.

The sick leave benefit is reduced to the minimum wage from the day of the recorded violation until the closure of the BC.

Only a doctor can record a violation . If company employees visited the patient and drew up such a document, it is not considered a basis for non-payment of benefits. The BL data on the average salary includes the actual amount earned by the employee per month. And calculations for the total amount are performed on a separate sheet, which is attached to the certificate of incapacity for work. This sheet already calculates two periods: before the violation and after the violation with minimum wage data.

We talked about filling out the form here.

We have also prepared for you materials about codes, rules for filling out a sick leave certificate with continuation, as well as the nuances of filling out a sick leave certificate at a medical institution.

The procedure for filling out a certificate of incapacity for work by the employer

In order to correctly fill out a certificate of incapacity for work when calculating sick leave from the minimum wage, the employer needs to first calculate some values. These characteristics include:

1. the employee's working time;
2. the amount of two years' earnings for calculating sick leave benefits;
3. average earnings per day;
4. total benefit amount.

Important! If benefits are calculated according to the minimum wage, then this minimum wage is taken as the employee’s monthly earnings.

The form for a certificate of incapacity for work is filled out by the employer either by hand or using organizational technology.

Entering information is possible only in black ink, excluding ballpoint pens. The text is filled from the first cell in capital block letters.

When filling out a certificate of incapacity for work, be sure to fill in all the columns, taking into account the gaps.

To calculate the length of service, the entire period of the employee’s working activity is taken, during which the employer paid insurance premiums.

This period is calculated until the employee becomes ill.

Correct calculation of experience is very important. After all, if it is filled out incorrectly, the employee risks being left with underpaid benefits, which is a violation of his rights.

The average earnings represent all payments transferred to the employee during the entire billing period.

The main condition is the fact that these payments are used to make contributions to the funds. If the salary for the billing period is small or is absent at all, then in this case the value taken is equal to 24 * the minimum wage at the time of illness.

The benefit amount includes two amounts: the amount paid from the funds of the fund and the amount paid from the funds of the employer himself. The sick leave certificate has two separate fields for entering both amounts, as well as another field for entering the total amount of disability benefits.

If an employee went on sick leave due to the illness of his child, then the column of the certificate of incapacity for payments by the employer is not filled out. The benefit is fully paid by the Social Insurance Fund.

Important! If the employee is on sick leave due to his disability, then both columns are filled in. The employer pays for the first three days of sick leave. The rest of the benefit is paid by the fund.

When using the minimum wage when calculating disability benefits, one must not forget about the regional coefficient, which is different for different subjects of the Russian Federation.

Please note: to record sick leave, a logbook is used, a sample of which is available.

What to do if a mistake was made when filling out?

Features of registration if the average earnings are less than the minimum wage

If the employee did not have a salary during the estimated period of time or it was less than the minimum wage, then the minimum wage is taken as the employee’s monthly income.

Filling out the sick leave certificate by the employer will differ only in the entries relating to the calculation of sick leave benefits:

• the “average earnings” field must be filled in with an amount equal to 24*minimum wage;
• In the “average daily earnings” field, enter the minimum amount for 1 day - 311.97 rubles. for 2020, taking into account that the minimum wage is 9,489 rubles. (from May 1, 367 rubles are due for 1 day, since the minimum wage increased to 11,163 rubles)
• in the “at the expense of the employer” field - the amount of payment for 3 days (311.97*3*% of sick leave pay);
• in the field “at the expense of the fund” - the amount of benefits for the remaining days (311.97*remaining days on sick leave*% of payment).

The “total” field should contain the total amount of disability benefits equal to 311.97 * number of sick days.

The responsibility for calculating benefits lies entirely with the accountant or head of the human resources department. It is the employer who must take into account the minimum wage and the employee’s salary level.

Sample

Below is a sample of a completed certificate of incapacity for work, in which the minimum wage is taken to calculate the amount of benefits for the reason that the actual income is less.

sick leave when calculated based on the minimum wage - link.

Situations for applying the minimum wage for sick leave

According to the specified regulatory document, from January 2020, the amount of the minimum wage throughout Russia is set at 9.5 thousand rubles - the earnings of an officially employed citizen cannot be lower than this value.

The employer's accountants are responsible for calculating the amount of benefits and paying them. The main regulatory documents that guide the work are: The documents establish the rules for determining the average daily earnings, on the basis of which the total amount of disability benefits is determined. The main feature of this indicator is that it is calculated based on the salary received in the two years preceding the illness.

How to fill out a sick leave certificate for an employer in 2020, sample according to the minimum wage: rules for filling out and nuances

If an employee has been working for an institution for less than two years, information about wages for the previous period will be requested from the former employer. When calculating average earnings per day, all payments for which the enterprise transferred contributions to extra-budgetary funds are taken into account.

Attention! If you have to continue treatment in another clinic, then the first sheet is closed and then a new one is opened - at the new place of treatment. The fact is that the FSS will legally refuse to compensate for a form opened in one institution and closed in another. The same will happen if the name of the employer is indicated incorrectly - here the patient needs to pay special attention.

If the regional coefficient is set

Labor in areas with different climatic conditions is paid more. The coefficients are usually used in the Far North, Western Siberia, Kazakhstan, and the Urals.

In relation to sick leave benefits, the regional coefficient is taken into account only when calculating from the minimum wage, in all other cases not.

Learn more about using a multiplying factor when calculating benefits.

In entities where a regional coefficient exists, the employer must perform the following actions:

1. Calculate daily earnings based on total work activity.
2. Calculate a similar indicator based on the minimum wage.
3. Compare average daily earnings and actual income and minimum wage.
4. Select a larger value and use it to calculate sick leave benefits.
5. Multiply the received benefit amount by the regional coefficient.

If the choice is made in favor of calculation based on the minimum wage, then the following is filled out on the certificate of incapacity for work:

Formula:

Average earnings = 24*minimum wage;

Average daily = minimum wage*24/730;

The benefit amounts are already indicated taking into account multiplication by the regional coefficient (average daily earnings * Sick days * % of payment * Regional coefficient).

The size of the disability payment may be reduced in some cases. These include:

• violation by the employee of the regime prescribed by the attending doctor;
• absence of an employee from a mandatory medical examination.

The reasons for violating the regime can be very different. The main thing is the absence of valid reasons. Therefore, first of all, when an organization’s accounting department receives a certificate of incapacity for work, the employer should find out whether the reasons for violating the regime were valid.

Example

Example conditions:

The employee’s income for 2020 is 50,000, for 2020 – 90,000.

Sick leave was opened in May 2020 for 7 days.

Regional coefficient = 1.2

Employee experience 3 years.

It is necessary to calculate the disability payment and fill out the form.

Calculation:

Daily earnings by income = (50000+90000) / 730 = 191.78 - this is less than the minimum 311.97, so calculations are made from the minimum wage.

Benefit at the expense of the employer = 311.97*3*60%*1.2 = 673.86.

Benefit from the Social Insurance Fund = 311.97*4*60%*1.2 = 898.47.

Total payout = 673.86 + 898.47 = 1572.33.

Sample of filling out a sick leave certificate from the minimum wage, taking into account the regional coefficient:

Codes for employer

• correct filling of all required fields;
• correctness of closure;
• authenticity of the form. The original blank is blue in tone, light in the middle, darkening towards the edges, with a purple tint. The letter combination FSS and the coat of arms of Russia should be visible in the light;
• the presence of two prints with the inscription “for certificates of incapacity for work.” This is the only wording established by the rules. Any other - for example, “for sick leave” and other variations, makes the bulletin invalid;
• protective fibers - according to the rules, paper contains fibrous inclusions of pink, blue and greenish shades;
• hidden text disguised as a bold line. When you point a magnifying glass, a straight line turns into the letters “certificate of incapacity for work”;
• filled with black ink. Any others are not allowed.

Video - Sick leave: how to check and fill out?

• name of the legal entity (if a subordinate works for an individual entrepreneur - last name, first name and patronymic of the business owner);
• is this the main place of work or not (check the appropriate box);
• registration number with the Social Insurance Fund;
• TIN (if we are not talking about a “maternity” ballot);
• insurance experience;
• data on the accident at work, when the act was concluded in Form N-1;
• the date of employment of the dismissed employee if he fell ill before the dismissal;
• information about non-insurance periods of time;
• calculation period;
• average total earnings;
• average daily income;
• planned amount of compensation;
• full details of the general director and chief accountant of the company;
• SNILS.

https://youtu.be/8M2bds_ouko

When filling out a sick leave certificate, the employer can use a gel, capillary or fountain pen (clause 65 of the Procedure, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). But you cannot make notes on a sick leave sheet with a ballpoint pen.

conclusions

Correctly filling out sick leave is the responsibility of the employee’s employer. In each organization, the role of the employee filling out the sick leave certificate lies either with the accountant or with the head of the human resources department.

The employer should carefully consider all recommendations and rules for document execution in order to avoid unpleasant consequences, including when calculating payments from the minimum wage.

In general, when using this minimum wage level as a starting point, it does not make significant changes to filling out the sheet; you just need to correctly indicate the average salary and daily earnings.

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Detailed instructions for filling out sick leave in 2020

Despite the fact that the paper version of sick leave certificates has not yet been abolished, in connection with Federal Law No. 86-FZ, adopted back in 2020, and amendments to Law No. 225-FZ, since the beginning of 2020, more and more companies are switching to digital management of sick leave certificates (abbreviated as ELN).

Innovations in compensation calculations in 2019-2020

The innovations affect everyone, regardless of whether paper or digital media are used to issue sick leave certificates.