Features of calculation and payment of sick leave during the period of self-isolation

https://youtu.be/rIPvRurQBEU

Types of disability and rules affecting the procedure for calculating benefits

Formula for calculating sick leave payments and maximum benefit amount

What is the minimum amount of sick leave and what minimum wage do you need to take for it?

Limitation on paid sick time

Coefficients used when calculating sick leave (by length of service and others)

How to calculate sick leave in 2020: examples

Results

Types of disability and rules affecting the procedure for calculating benefits

Payment for sick leave in 2020 is carried out in 2 ways: by the employer or directly by the social insurance department and depends on whether the region in which the insurer operates is included in the Social Insurance Fund pilot project. The rules for calculating sick leave in 2020 remained the same as in previous years. However, they must be applied taking into account the fact that the values ​​of the parameters influencing the determination of the maximum and minimum benefits have become different.

Let us remind you that for the calculation of benefits it matters:

• number of days of sick leave;
• average daily earnings (ADE), calculated for a certain period preceding the sick leave, and its maximum and minimum possible amounts;
• the maximum period for which sick leave can be paid;
• the presence or absence of the need to use coefficients.

Situations in which an employee is issued sick leave can be divided into the following groups, each of which has its own features for calculating the amount of benefits:

• ordinary disability of the employee not related to work-related injuries;
• incapacity for work due to caring for a sick relative;
• woman's incapacity for work caused by going on maternity leave (Maternity leave);
• disability caused by a work injury.

To ensure that you do not have problems with the Social Insurance Fund when receiving benefits, you need to fill out sick leave correctly. The recommendations of ConsultantPlus experts will help you do this. Get free access and go to the Ready Solution.

Despite the fact that the issues of providing benefits for the first three groups and the last are regulated by different laws (“On compulsory social insurance...” dated December 29, 2006 No. 255-FZ and “On compulsory social insurance...” dated July 24, 1998 No. 125-FZ), the procedure for their calculation is the same (Clause 1, Article 9 of Law No. 125-FZ). Therefore, for each of the listed situations, the general principles on which the calculation is based are valid:

• equal length of the period taken to determine the data (2 years);
• the same requirements for income (they must be subject to insurance premiums) and the actual number of days of the calculation period (not all days can be taken into account);
• the presence of restrictions on the maximum and minimum possible payment amounts.

The differences between the selected groups are due to the fact that for some of them special rules of determination apply:

• the total number of days characterizing the full billing period;
• the amount of the maximum possible benefit;
• number of paid days on sick leave;
• the magnitude of the reducing factors applied to the calculated amount.

In addition, there are differences in at whose expense (the employer and the Social Insurance Fund or only the Social Insurance Fund) the benefit is paid, as well as in the possibility of paying it after the dismissal of an employee and in the need to withhold personal income tax from the benefit. These points do not have a fundamental impact on the calculation itself, so we will not consider them.

How sick leave is paid during a pilot project is described in detail in the Ready-made solution from K+. You can view the explanations by getting free access to the system.

Read about the rules for taxation of sick leave payments with personal income tax in the material “Is sick leave (sick leave) subject to personal income tax?”

Maximum preferences for sick leave

When setting the boundary values ​​allowed for transfer to recipients, not only the minimum, but also the maximum is used. The latter depends on the restrictions imposed on the deductions of insurance premiums. The maximum value of the base is approved annually by the RF Government. The value changes taking into account indexation for the level of inflation and characterizes the limit amount with which contributions can be paid. Thus, contributions to the recipient cannot exceed the limit.

In practice, this procedure is a repeated calculation of average earnings, but in relation to the maximum disability subsidies compensated by the Social Insurance Fund.

The maximum base for contributions has changed by year as follows:

• 2016 - 718 tr.;
• 2017 - 755 thousand rubles;
• 2018 - 815 thousand rubles;
• 2019 – 865 tr.

Based on the above, in the current year the value of the average daily wage for an employee when determining the maximum payment cannot be more than (755 thousand rubles + 815 thousand rubles) / 730 = 2.15 thousand, and for the 18th year - (718 thousand rubles RUR + 755 TR) / 730 = 2.02 thousand.

Formula for calculating sick leave payments and maximum benefit amount

How to calculate sick leave in 2020? There is nothing new here. The formula for calculating sick leave payments in 2020 is still the number of days of sick leave to be paid, multiplied by the SDZ determined for the billing period, and by a reducing factor, if its application is necessary (clauses 4, 5 of Article 14 of Law No. 255-FZ).

For each of the above four groups, the two full calendar years preceding the year of sick leave are taken as the calculation period for which the SDZ will be calculated. In the general case, the number of days in them is considered equal to 730 (Clause 3 of Article 14 of Law No. 255-FZ), and only to calculate sick leave according to BiR, days will have to be counted in fact, i.e., taking into account the increase in their number in leap years ( Clause 3.1 of Article 14 of Law No. 255-FZ). And since this calculation allows (due to the lack or insufficiency of income) the replacement of one or two years from the period with the years preceding them, the duration of the calculation period for vacation under the BiR may be equal to 731 or 732 days (FSS letter dated 03/03/2017 No. 02 -08-01/22-04-1049l).

To determine the value of SDZ, the income received during the billing period must be divided by the total number of days in it. But neither the income nor the number of days can include values ​​related to payments that are not subject to insurance contributions to the Social Insurance Fund (i.e., for example, days on sick leave and payments for it will not be included in the calculation).

It should be borne in mind that payment for sick leave for an industrial injury is made at the expense of “accident” contributions, calculated according to the rules reflected in Law No. 125-FZ. That is, the list of income covered by these contributions may differ from that given in the Tax Code of the Russian Federation for contributions to insurance for disability and maternity.

The maximum amount of income taken into account in all calculations, except for that made in connection with a work-related injury, for each year is limited to the amount with which the Social Insurance Fund was required to pay contributions for disability and maternity insurance. For 2020, we will be interested in the following values:

• 2019 — RUB 865,000. (Resolution of the Government of the Russian Federation dated November 28, 2018 No. 1426);
• 2018 - 815,000 rubles. (Resolution of the Government of the Russian Federation dated November 15, 2017 No. 1378).

Knowing the value of the maximum income makes it possible to determine the amount above which the SDZ cannot be used to calculate sick leave issued not in connection with a work-related injury. For 2020 it will be:

(865,000 + 815,000) / 730 = 2301.37 rubles.

The number of days for the billing period in this formula is always equal to 730, even if we are talking about vacation according to the BiR (Clause 3.3 of Article 14 of Law No. 255-FZ).

The income subject to “unfortunate” contributions is not limited. But the maximum possible amount is also established for benefits accrued in the event of a work injury. True, it is defined differently: as four times the maximum monthly insurance payment (Clause 2, Article 9 of Law No. 125-FZ). The value of the latter from 02/01/2020 is 79,602.38 rubles, and its fourfold value is 318,409.52 rubles.

Formula for calculating temporary disability benefits

The standard formula for calculating benefits looks very simple: the employee’s average earnings must be multiplied by the exact number of days of validity of the sick leave issued by him. The result obtained will represent the amount of benefits that the employee is entitled to.

However, the above formula also contains some additional nuances. In particular, a special coefficient must be additionally applied in the calculation. Its value directly depends on the employee’s insurance experience. Therefore, the longer the length of service, the greater the amount of compensation the subordinate will be able to claim.

The average earnings of any subordinate can also be found quite simply. To do this, you need to divide the calculated amount of total earnings for two years of work by a fixed number - 730. This numerical value represents the standard number of days in two calendar years.

What is the minimum amount of sick leave and what minimum wage do you need to take for it?

There is also a limitation for the minimum amount of SDZ involved in calculating benefits. Regardless of the cause of disability, it is calculated from the same value - from the federal minimum wage valid on the date of opening of sick leave (clause 1.1 of Article 14 of Law No. 255-FZ). The minimum wage in this case is equal to the income accrued for 1 full month of the billing period. If, at the time of the onset of disability, work is carried out part-time, then a coefficient will be applied to the SDZ determined from the minimum wage, taking into account the share of real work time.

In what situations is the minimum wage used to calculate sick leave in 2020? They focus on it when (clause 6 of article 7, article 8, clause 3 of article 11, clause 1.1 of article 14 of law No. 255-FZ):

• the employee’s total work experience is short (less than six months);
• there is no income in the billing period or the calculation from it gives a benefit amount that is less than that calculated from the minimum wage;
• illness or injury caused by intoxication;
• while on sick leave, the regime prescribed by the doctor is violated.

The formula for calculating SDZ from the minimum wage is as follows (clause 15(3) of the Decree of the Government of the Russian Federation dated June 15, 2007 No. 375):

SDZ = minimum wage × 24 / 730.

IMPORTANT! Due to the coronavirus epidemic, it is planned to change the calculation of the minimum sick leave for the period from 04/01/2020 to 12/31/2020. The amount of the daily benefit will be determined by dividing the minimum wage by the number of calendar days in the calendar month of illness. And the amount of the benefit as a whole is multiplied by multiplying the daily benefit by the number of days of incapacity for work (draft bill No. 931441-7).

The federal minimum wage for calculating sick leave in 2020 from 01/01/2020 is equal to 12,130 rubles. (Article 1 of the Law “On the Minimum Wage” dated June 19, 2000 No. 82-FZ).

See also “The amount of the minimum wage for calculating sick leave in 2020 - 2020”

In regions with a regional coefficient of wages, the minimum wage in the calculation should be applied taking into account this coefficient (Clause 6, Article 7 of Law No. 255-FZ).

Read about the nuances of calculating the minimum benefit amount here.

According to Article 183 of the Labor Code, in case of illness, an employee is entitled to temporary disability benefits. This payment is calculated from the funds of the Social Insurance Fund of the Russian Federation.

The main regulatory document regulating the procedure for providing benefits for temporary disability is Decree of the Government of the Russian Federation dated June 15, 2007 No. 375 “On approval of the Regulations on the specifics of calculating benefits for temporary disability, maternity benefits for citizens subject to compulsory social insurance.”

Payment of temporary disability benefits is carried out through employers. Responsibility for the correct accrual and expenditure of state social insurance funds rests with the administration of the policyholder represented by the manager and chief accountant. The Social Insurance Commission monitors the correct calculation and timely payment of benefits, as well as the validity of deprivation or refusal of benefits, and considers various controversial issues. The Social Insurance Commission (commissioner) does not make decisions on the assignment of temporary disability benefits. Benefits are issued if the right to receive them accrues during the period of work (including both the probationary period and the day of dismissal).

The benefit is assigned if the application for it is made no later than 6 months from the date of restoration of working capacity. In this case, temporary disability benefits for the past are issued no more than 12 months from the date of application for it. Benefits are assigned and paid at the place of work, even if the employee’s incapacity for work occurred outside the enterprise (for example, during a business trip, during vacation, etc.).

Payment of benefits for the past (in whole or in part) on the initiative of trade union bodies (for example, as a result of checking the correctness of the assignment and payment of benefits) is carried out in compliance with the same deadlines.

Temporary disability benefits are issued in the cases presented in Fig. 6.5.

Rice. 6.5. Cases involving payment of temporary disability benefits

The basis for assigning temporary disability benefits is a sick leave certificate (certificate of incapacity for work) issued in accordance with the established procedure. Other documents do not serve as a basis for payment of benefits. Workers and employees present sick leave to the administration of the enterprise on the day they return to work after the end of temporary incapacity for work. At the time of the next payment of wages, sick leave can be presented for payment even if the incapacity for work still continues. A certificate of incapacity for work (its duplicate) is a document confirming the employee’s right to temporary release from work due to incapacity for work.

Before calculating the amount of benefits, you must make sure that the submitted sick leave corresponds in form and content to the established template. In addition, you should pay attention to the design of the front part of the sick leave certificate, namely, filling out its details. The form of the sick leave form was approved by Order of the Ministry of Health and Social Development of Russia dated March 16, 2007 No. 172 “On approval of the form of the sick leave form.” The sick leave must contain legible records of medical workers, clear seals, the name or stamps of the medical institution, and when issuing a certificate of incapacity for work by a doctor engaged in private medical practice, his name and license number for the right to conduct an examination of temporary disability. On the sick leave certificate, the attending physician must indicate the type of disability, for example, disease.

Since 01/01/2007, benefits for temporary disability and pregnancy and childbirth are assigned and paid in accordance with Federal Law of December 29, 2006 No. 255-FZ Part 7 of Art. 14 of the Law provides that the specifics of the procedure for paying for sick leave issued in connection with illness or maternity leave are determined by the Government of the Russian Federation. Decree of the Government of the Russian Federation of June 15, 2007 No. 375, which approved the Regulations on the procedure for calculating benefits for temporary disability and pregnancy and childbirth, came into force on June 19, 2007 and applies to legal relations that arose from January 1, 2007.

In accordance with Art. 17 Decree of the Government of the Russian Federation of June 15, 2007 No. 375, when calculating temporary disability benefits, the following are excluded from the paid period:

– the period of release of the employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave;

– the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period;

– period of detention or administrative arrest;

– period of forensic medical examination.

Clauses 10 and 11 of the Regulations regulate the procedure for determining average earnings in cases where it is impossible to calculate it according to general rules. Thus, if an employee did not have any earnings during the billing period, the average earnings are determined based on the salary received in the month of illness or maternity leave; if there was no earnings in the month the insured event occurred, then the average earnings are determined from the tariff rate, official salary or remuneration; if the tariff rate, official salary or remuneration for the employee are not established, then the average earnings are determined based on the minimum wage.

According to clause 4 of the Regulations, the earnings on the basis of which benefits are calculated do not include social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.). The employer must include annual remunerations as part of average earnings in the amount of accrued amounts in the pay period.

Paragraph 5 of the Regulations stipulates that income received in non-monetary form in the form of goods (work, services) is taken into account as part of earnings as the cost of these goods (work, services) on the day of payment, calculated on the basis of market or state regulated retail prices. Clause 20 of the Regulations establishes the procedure for calculating benefits for an employee with less than 6 months of insurance coverage. In this case, the benefit is paid in an amount not exceeding the minimum wage for a full calendar month.

If the amount of the calculated benefit exceeds the specified amount, then the amount of the daily benefit is determined by dividing the minimum wage by the number of calendar days in a calendar month during which the employee was sick or on maternity leave. The amount of benefit that must be paid to the employee is calculated by multiplying the amount of the daily benefit by the number of calendar days falling during the period of temporary disability or maternity leave in each calendar month.

This rule applies only to benefits for temporary disability due to illness or injury of the employee himself (except for occupational disease or work injury). Temporary disability benefits due to a domestic injury are paid to the employee in the same manner as temporary disability benefits due to illness, that is, from the first day of incapacity.

A single period for payment of benefits for a domestic injury has been established - from the first day, regardless of the reasons for receiving it. The first two days are paid by the employer, and starting from the third day - by the Social Insurance Fund of the Russian Federation.

Temporary disability benefits are paid for working days missed due to illness, and the period of disability is determined in calendar days. If temporary disability began on Friday and continued throughout the next week, the employer pays for the first day of illness—Friday—at its own expense, and starting on Monday, benefits are paid from the fund.

The types of benefits paid from the Social Insurance Fund are presented in Fig. 6.6.

Rice. 6.6. Types of benefits paid from the Social Insurance Fund

For persons who work under employment contracts concluded with organizations, individual entrepreneurs and individuals, benefits for temporary disability due to illness or injury (except for industrial accidents and occupational diseases) are paid for the first two days of temporary disability at the expense of the employer, and for the remaining period, starting from the third day of temporary disability, at the expense of the Federal Social Insurance Fund of the Russian Federation.

In accordance with Letter of the Federal Social Insurance Fund of the Russian Federation dated February 15, 2005 No. 02-18/07-1243, working days (hours) stipulated by the work schedule and missed by the employee due to illness (injury) falling on the first two calendar days are subject to payment at the expense of the employer. disability.

The maximum amount of temporary disability benefits for a full calendar month in 2008 cannot exceed 17,250 rubles. The maximum amount of benefits for temporary disability, as well as for pregnancy and childbirth, was approved for three years in advance by Federal Law of November 25, 2008 N 216-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2009 and the planning period of 2010 and 2011.” Maximum amount of benefit for pregnancy and childbirth for 2009 will be 25,390 rubles, for the next two years it is planned to set limits of 27,170 rubles. for 2010 and 29,020 rubles. for 2011 (clause 2, clause 1, article 8 of the Law), the maximum amount of temporary disability benefits: for 2009 - 18,720 rubles, for 2010 - 20,030 rubles. and for 2011 - 21,390 rubles. (Clause 1, Clause 1, Article 8 of the Law).

For highly paid categories of workers whose wages exceed established limits, losses in earnings are inevitable in the event of temporary disability. Employers can pay such employees extra for days of temporary disability, pregnancy and childbirth before actual earnings from their own funds. At the same time, expenses incurred by the organization for additional payment before actual earnings can be taken into account when calculating income tax as part of labor costs on the basis of clause 15 of Art. 255 of the Tax Code of the Russian Federation, but only on condition that the increase is specified in a collective or labor agreement.

These excess payments are not government benefits. They are treated as part of regular wages. In this regard, it is necessary to accrue the unified social tax, contributions to the Pension Fund of the Russian Federation and social insurance against industrial accidents and occupational diseases for the amount of the surcharge.

In regions and localities in which regional coefficients are applied to wages in accordance with the established procedure, the maximum amount of temporary disability benefits and the maximum amount of maternity benefits must be determined taking into account these coefficients.

When calculating temporary disability benefits, the following entries are made in accounting:

Debit 20, 23, 25, 26, 29, 44 Credit 70 – Temporary disability benefits accrued for the first two days of illness at the expense of the employer;

Debit 69 subaccount “Social insurance payments” Credit 70 – temporary disability benefits have been accrued at the expense of the Social Insurance Fund starting from the third day of incapacity.

The payment of benefits is reflected by the posting:

Debit 70 Credit 50 – temporary disability benefits were paid.

Temporary disability benefits are paid to employees along with their wages for the previous month. Therefore, personal income tax on benefits is calculated on the last day of the month for which wages are accrued.

The amount of the benefit depends on the employee’s insurance length (Table 6.9).

Table 6.9

Amount of temporary disability benefit

The amount of temporary disability benefits is calculated according to the following algorithm:

1. The employee’s right to receive benefits is determined based on average earnings (within the maximum benefit amount) or the benefit should not exceed the minimum wage for a full calendar month. If an employee has worked for less than three months, the benefit is calculated based on actual earnings not exceeding the minimum wage (as of September 1, 2007 - 2,300 rubles). When calculating based on the minimum wage, the minimum wage must be divided by the number of working days in a month, and the result obtained must be multiplied by the number of working days of incapacity.

2. The actual earnings in the billing period and the actual time during which it was received are determined.

3. Calculation of average daily earnings (ADE) or average hourly earnings (ASH).

4. Determination of the amount of daily allowance. The amount of the daily benefit (RDP) depends on the length of the insurance period

5. Calculation of the maximum amount of daily (hourly) allowance. The daily (hourly) allowance should not exceed its maximum possible amount.

If the maximum amount of daily benefit is greater than the average daily benefit, then the amount of sick leave is determined by multiplying the amount of the average daily benefit by the number of working days of incapacity for work.

If the maximum amount of daily benefit is less than the average daily benefit, then the amount of sick leave is determined by multiplying the amount of the maximum daily benefit by the number of working days of incapacity for work.

6. Determination of benefit amount

The organization pays for working days falling on the first two calendar days of illness at its own expense. The remaining days of illness are paid for by the Social Insurance Fund of the Russian Federation.

Limitation on paid sick time

In terms of the terms limiting the period subject to payment, all four of the above types of disability have significant differences. Sick leave for an industrial injury will be paid in full, regardless of the duration (Clause 1, Article 9 of Law No. 125-FZ). And for the other three types of disability, despite the clause contained in Law No. 255-FZ (Clause 1, Article 6) that all days of sick leave are subject to payment, there are restrictions:

• For regular sick leave, they are established (clauses 2–4 of Article 6): for follow-up treatment at a resort (24 calendar days);
• for persons who have received disability (4 months in a row or 5 months in total in a calendar year), except for those ill with tuberculosis (the period is not limited here);
• employees registered under a fixed-term employment agreement (75 calendar days), except for those sick with tuberculosis.

Read more about the time limits for regular sick leave and sick leave for long-term care here.

• The number of days of sick leave issued in connection with BiR is established by law and depends on the number of children being carried and the presence of complications during childbirth (clause 1 of Article 10): With one child and no complications, 70 calendar days are given before and after childbirth. Complications add another 16 days to the second part.
• Multiple pregnancy increases these periods to 84 and 110 calendar days.
• If a child is adopted as an infant (up to 3 months old), then the woman will receive only the second part of such sick leave, but based on the same number of days (70 or 110).
• Residence of a pregnant woman in areas of radioactive contamination increases the first part of the leave to 90 days (Clause 6, Article 18 of the Law “On Social Protection...” dated May 15, 1991 No. 1244-I).

If a woman who has received sick leave under the BiR continues to work, then the paid period of incapacity for work for her will be reduced to the number of days of actual use of such sick leave (clause 46 of the order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n).

For information about who has the right to benefits under the BiR, read the article “When is sick leave given for pregnancy and childbirth?”

Documents for registration

In order to process the payment in the general manner, it is necessary to provide the employer with an application and a sick leave certificate - a document received at a special medical institution that has a license and confirming the fact of the employee’s inability to carry out work activities for a certain period of time. It can be issued by the attending doctor, paramedic, or dentist for the period required for recovery. If there is not enough time, the sheet is extended.

To apply for temporary disability benefits, you must provide a sick leave certificate

The type of sick leave form can be found in the order dated 04/26/2011 No. 347n, and the rules for filling out in the order dated 06/29/2011 No. 624n. The following requirements must be met:

1. Entries can only be made in capital letters using a black pen in special cells or using a printing device.
2. If there is a typo, the form is replaced with a duplicate. In this case, a check mark is placed next to the word “duplicate”. A second copy is also issued if the main form is lost or damaged.

You can also download and fill out the blank form electronically if you click here, and an example of how to fill it out is here.

Type of sick leave form

If an employee brings 2 sick leaves at the same time, payment will be made on the first one. If there are divergent days of incapacity for work on the second sheet, they will also be paid. If the first sheet was issued for the previous year and overlaps with the second this year, compensation will be received for a longer sick leave.

Read detailed information about the rules for issuing sick leave, as well as the registration procedure and issuance deadlines, in our new article.

From 07/01/2017, any employee can issue a sick leave certificate electronically at his or her discretion. According to Federal Law No. 86-FZ dated May 1, 2017, electronic sheets were equal to regular ones.

In some cases, to apply for benefits, you should contact the FSS directly:

• the employing organization went bankrupt or ceased to exist;
• it is impossible to find out the location of the employer;
• the company does not have enough cash;
• the person has been sick for more than 30 days.

Federal Law “On compulsory social insurance in case of disability and in connection with maternity.” Article 1

In this case, you must provide:

• passport;
• statement;
• sick leave;
• statement of income for the last 2 years;
• certificate from the workplace.

You can fill out an application for temporary work capacity in electronic form, fill it out on a computer or print it out and fill it out with a pen here, and an example of filling it out here.

Coefficients used when calculating sick leave (by length of service and others)

The procedure for calculating sick leave in 2020 still requires the use of reduction factors in the calculation. However, they will be valid only for ordinary and sick leave issued in connection with the departure. Such coefficients do not apply to benefits for work-related injuries and employment and economics (Clause 1, Article 9 of Law No. 125-FZ, Clause 1, Article 11 of Law No. 255-FZ). The only mandatory form of reducing payments for accounting and labor is to calculate it from the minimum wage if the pregnant woman’s total work experience has not reached six months (Clause 3, Article 11 of Law No. 255-FZ).

Reducing factors are primarily related to the length of the employee’s insurance coverage. Their values ​​applied to the amount of SDZ are as follows (Clause 1, Article 7 of Law No. 255-FZ):

• 0.6 - with less than 5 years of experience;
• 0.8 - with experience from 5 to 8 years;
• 1.0 - with over 8 years of experience.

The first of the coefficients (0.6) also applies when calculating benefits to a resigned employee who falls ill within 30 calendar days after dismissal (Clause 2, Article 7 of Law No. 255-FZ).

The duration of the insurance period when calculating sick leave in 2020, taken into account with the above values ​​of the coefficients, also plays a role in calculating benefits for the care of children receiving treatment in a hospital, and for other family members treated on an outpatient basis (clauses 3, 4 of Article 7 of the law No. 255-FZ). A special procedure for reducing accruals applies when calculating benefits for caring for a child undergoing outpatient treatment. Here, for the first 10 calendar days of illness, accruals are made taking into account generally established coefficients for length of service, and subsequent days are paid at the rate of half the amount of SDZ (subclause 1, clause 3, article 7 of Law No. 255-FZ).

Calculus rules

Compensation is assigned in accordance with the accumulated working hours:

Compensation is assigned in accordance with the working hours worked

If you feel unwell within 30 days. after dismissal, financial assistance can be received in the form of 60% of the salary.

The minimum wage is the lowest salary that is used to determine the amount of earnings, as well as for monetary compensation. Its value is indicated in Federal Law No. 82-FZ dated June 19, 2000 and is indexed every year:

When providing care, the calculation is made as follows:

When calculating the percentage of earnings for the previous 2 years, you should take into account the maximum salary for the year:

If this value exceeds the amount earned, the maximum amount should be used in the calculation.

Formula for calculating compensation for temporary disability

To calculate compensation you need to use the following formula:

P = W / D * ST * WB, where P is payment, W is earnings for 2 years, D is working days for 2 years, ST is a percentage calculated depending on length of service, WB is sick time. If an employee was on maternity leave or took days off to care for a child in one of the years of the billing period, this year can be replaced by the previous one.

Example: Rostkova P.D. I issued a sick leave certificate to care for my 9-year-old son for a period of 14 days. Rostkova’s work experience is determined by 6 years. At the same time, in 2020 she earned 853,000 rubles, and in 2020 - 742,000 rubles.

Step 1. Let’s calculate Rostkova’s salary for 2 years:

In 2020, the maximum salary is 815,000 rubles, Rostkova received 853,000 rubles, therefore, for the calculation we use 815,000 rubles.

815,000 rub. + 742,000 rub. = 1557000 rub.

Step 2. Find out your average daily earnings:

1557000 rub. / 730 days = 2132.88 rub.

Step 3. Calculate the amount of benefit for 1 day:

Since Rostkova’s experience is 6 years, payment for the first 10 days. is calculated at 80%, and for the next 4 days - 50%.

First 10 days: 2132.88 rub. / 100% * 80% = 1706.30 rub.

Remaining 4 days: 2132.88 rub. / 100% * 50% = 1066.44 rub.

Step 4. Let's calculate the amount of compensation for the entire period of child care:

RUB 1,706.30 * 10 days + 1066.44 rub. * 4 days = 21328.76 rub.

Video - How to check the accuracy of sick leave calculations

Payment is made:

When the policyholder pays, his funds are subsequently reimbursed by the FSS through lower insurance premiums or monetary compensation.

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.

The minimum amount that a citizen is entitled to for sick leave in 2020

These deductions are relevant in cases where the beneficiary does not have sufficient work experience over previous years or received an amount less than the established minimum wage. The calculation is made according to standard methods.

If the average earnings do not reach the minimum wage, then the minimum wage is taken into account. The latter is the minimum amount approved by regional authorities based on the federal minimum wage. If the calculation based on average earnings turns out to be less than the calculation based on the minimum wage, it is necessary to calculate the sick leave payment based on the minimum wage.

Important! The minimum wage is indexed annually. It is a fundamental indicator for transferring earnings to officially employed employees and assigning preferences of a social nature. This indicator may differ in regions. When determining the amount of subsidies, the largest of the regional and federal values ​​is used. From January 1, 2020, the minimum wage was 11.3 thousand rubles.

Results

Calculation of sick leave in 2020 is still done according to a formula that prescribes the amount of benefits to be determined by multiplying the SDZ calculated for the billing period by the number of days of sick leave. SDZ values ​​must be within its maximum and minimum possible values. Reducing factors may be applied to the calculated amount of SDZ in the case of regular sick leave and sick leave for care.

Sources:

• Federal Law of December 29, 2006 No. 255-FZ
• Federal Law of July 24, 1998 No. 125-FZ
• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation dated January 24, 2019 No. 32
• Decree of the Government of the Russian Federation of November 28, 2018 No. 1426
• Decree of the Government of the Russian Federation of November 15, 2017 No. 1378
• Decree of the Government of the Russian Federation of June 15, 2007 No. 375

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Factors influencing the amount of benefit

The amount of sick leave payment depends on several factors:

• the insurance experience accumulated by the employee;
• the average earnings of a particular citizen for the 2-year period preceding the illness;
• number of days of illness.

The average employee's earnings are taken for 1 calendar day. The method for calculating the average daily income of a citizen is given in the article below.

When calculating this indicator, all payments in favor of the employee from which insurance contributions were deducted are taken into account (clause 2, article 14 of Law No. 255):

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• wage,
• all types of bonuses and rewards,
• all additional payments to salary,
• compensation for unused vacation or parts thereof,
• wages given to an employee in the form of goods or services,
• payment for vouchers to sanatoriums,
• payment for kindergarten for an employee’s child,
• payment of rent, etc.

The number of days of illness is recorded in the certificate of incapacity for work, confirmed by the signature of the doctor who observed the patient and certified by the seal of the medical institution.

Application of the formula when calculating the amount of benefits

For this, a formula is used that consists of the total number of days of incapacity multiplied by the SDZ; for this, two full calendar years preceding the onset of incapacity are used. It is possible to replace twelve or twenty-four with other previously worked time periods if benefits are calculated for a pregnant woman.

To determine the SDZ, income should be divided by the number of days included in two full calendar years. These days do not include periods of time for which the employee is not subject to insurance premiums, for example, periods of sick leave.

Dependence of the benefit amount on the insurance period

Federal Law (FZ) No. 255-FZ of December 29, 2006 regulates the proportions in which the amount of benefits for a certificate of incapacity for work depends on the citizen’s insurance experience. Let's look at specific indicators in the table:

*MINIMUM WAGE – minimum wage.