Calculation of sick leave in 2020. Procedure, examples, rules

Changes in 2020

In 2020, the previously existing algorithm for determining the amount of disability benefits is in effect.

The changes that occurred this year are associated with the following:

The calculation period for which data is selected has changed. Currently, to determine the amount of the benefit, you should select information about the salary on which contributions were calculated for 2020 and 2017.
Because the years 2020 and 2020 are used for the calculation, the caps in effect at that time should be taken into account when determining the maximum benefit. For 2020, the base is 718,000 rubles, for 2020 - 755,000 rubles.
From the beginning of 2020, a new minimum wage came into effect - 9,489 rubles, which from May 1 will take a new value of 11,163 rubles. In this regard, the minimum amount of benefits for sick leave will change.

Attention!
The calculator must take all these innovations into account when determining sick leave in 2020, taking into account the latest changes. https://youtu.be/qjV8k-YP0jo

“Traumatic” payments are indexed

The amount of the monthly insurance payment is subject to indexation once a year from February 1 of the current year based on the consumer price growth index for the previous year

Its maximum size cannot exceed in 2020 - 72,290.4 rubles. (Law dated July 24, 1998 No. 125-FZ).

From February 1, taking into account the indexation coefficient (1.025), the amount paid for injury increased to 74,097.66 rubles.

The maximum benefit amount for a full calendar month is limited to four times the maximum monthly insurance payment,

Thus, the maximum monthly benefit for an employee who suffered from a work injury from February 2018 will be no more than 296,390.64 rubles. per month (RUB 74,097.66 x 4).

Let’s calculate the amount of compensation “for injury”.

Example 10 (calculating monthly injury benefits)

Salary payments subject to “traumatic” contributions amounted to 900,000 rubles in 2020, and 950,000 rubles in 2020. The employee's insurance experience is five years.

In February 2020 (from 5 to 20 - 16 days) the employee was on sick leave due to a work-related injury.

We determine the average daily earnings of an employee: 2,534.25 rubles. (900,000 rub. + 950,000 rub.) / 730 days.

The amount of benefit calculated for a full month is 70,959 rubles. (RUB 2,534.25 x 28 days), does not exceed the maximum value of RUB 296,390.64.

Therefore, we calculate the benefit based on average earnings of 2,534.25 rubles.

The benefit, which will be fully paid by the Social Insurance Fund, will be 40,548 rubles. (RUB 2,534.25 x 16 days).

The procedure for calculating sick leave in 2018

The approved guidelines for determining sick leave assume that they are calculated from the average salary, which is obtained by adding the amounts of employee remuneration subject to contributions for the two previous years and dividing the total by the number of days - 730 days.

When calculating sick leave in 2020, you should select data for 2020 and 2020.

In order to be able to correctly calculate disability benefits, the calculator needs to select the following information:

The amount of salaries of the employee who brought the certificate of incapacity for work for the previous two calendar years for which the employer made contributions for compulsory insurance.
Information about the work experience of the employee at the time of the onset of the period of incapacity. This is necessary to apply the percentage. If the employee has less than 5 years of service, the percentage used to calculate benefits is 60%, from 5 to 8 years - 80%, over 8 years - 100%. To calculate benefits for sick leave for maternity payments, it has a constant value of 100%.

The amount of the calculated average daily salary. To determine, you can use the following formula:

Salaryaverageday

The amount of remuneration for 2 years for which insurance premiums are calculated

730

Percentage by length of service

The number of days included in the period of incapacity for work, which are recorded on the sick leave certificate. They are used to determine the final benefit amount. The following formula is used for this:

Netr allowance

Salaryaverageday

Number of sick days

If all this information is collected, then you can use the online sick leave calculator in 2020. With it you can calculate disability benefits quickly and with a minimum number of errors.

Attention! When calculating benefits, one must not forget about the existence of maximum bases, which must be taken into account in the calculation. Since the total amount of salary taken into account cannot exceed the sum of the maximum bases for two years.

For sick leave in 2020, this is 1473.00 (718.00+755.00) thousand rubles. That is, the average daily salary cannot be more than 2017 rubles 81 kopecks. If the estimated earnings are higher, the value determined by the maximum amounts is applied.

There is also a lower limit that is received by employees who have not received a salary for the previous two years, or whose average daily earnings are less than the minimum wage. It is 311 rubles 96 kopecks.

Disability benefits in the absence of salary data for the two previous years should be calculated using the formula:

Salaryaverageday

Minimum wage

730

60 %

Attention! To summarize, we can say that the value of the estimated average daily earnings for calculating sick leave will be between 311 rubles 96 kopecks and 2020 rubles 81 kopecks.

The procedure for determining payments for sick leave in case of illness

The benefit is accrued within 10 days from the date of provision of the certificate of incapacity for work. Payment is made on the date of the next salary. The benefit is accrued not only for working days, but also for weekends/holidays. You can receive benefits for six months (based on Articles 12 and 15 of Federal Law No. 255).

The first step is to calculate your salary per day. Daily payment refers to payments from which contributions to the Social Insurance Fund are calculated. That is, you need to establish wages for 2020 and 2020, and then divide this amount by the number of days (730 days).

What to do if a specialist was employed by another organization in 2020 or 2020? A person needs to send a request to a former employer. The latter is required to provide a certificate of earnings. It is compiled according to form No. 182n.

The next step is to determine the daily allowance:

Daily salary * Percentage determined by insurance experience.

The specifics of the calculations are specified in Order of the Ministry of Health and Social Development No. 91 of February 6, 2007. The length of service includes these segments:

Activities based on an employment agreement.
Civil service.
Other activities during which deductions were made.

Next you need to set the amount of the benefit itself:

Benefit * number of days of incapacity for work.

Personal income tax must be withheld from the resulting amount. The basis is paragraph 1 of Article 217 of the Tax Code of the Russian Federation. Contributions do not need to be deducted from benefits.

Calculation of sick leave and new minimum wage

A special feature of 2018 is that the minimum wage amount will change twice. The first increase was from January 1, 2020, the second from May 1, 2020. Currently, the minimum wage is 9,489 rubles. From May it will be 11,163 rubles.

This will affect the amount of disability benefits, which are calculated when the employee has a very small salary, or there is no information about the salary for the two previous years. This is due to the fact that instead of paying the employee, in these cases the minimum wage is applied.

Benefits have increased by 2.5 percent since February.

From February 1, 2020, certain social payments and compensations, including child benefits, have been indexed.

The growth of payments is influenced by the level of consumer price growth, which is established by Rosstat. At the end of 2020, the indexation amount was 1.025.

Applying this figure to the old benefits, we get new amounts effective from 02/01/2018.

TABLE “Amounts of child benefits, taking into account indexation from 02/01/2018”

Benefit	Amount (rub.)
One-time benefit when registering at a antenatal clinic before 12 weeks of pregnancy (payment is made simultaneously with the payment of maternity benefits upon presentation of the appropriate medical certificate)	628,47 (until 02/01/2018 - 613.14)
One-time benefit for the birth of a child (paid at the place of work or at the social security authorities, any of the parents (mother or father) or the person replacing them has the right to this benefit)	16 759,09 (until 02/01/2018 – 16 350,33)
Minimum amount of benefit for caring for the first child	3 142,33 (until 02/01/2018 – 3,065.69)
Minimum amount of benefit for caring for a second child and subsequent children	6 284,65 (until 02/01/2018 – 6,131.37)

Let's show with an example how this indexing works.

Example 5 (calculation of child care benefits up to 1.5 years old)

The employee is going on maternity leave from 04/09/2018 to care for her second child.

In the calculation period (2016-2017), she was sick for 18 days.

Payment amounts taken into account when calculating average daily earnings: in 2020 - 650,000 rubles, in 2020 - 690,000 rubles.

The number of calendar days taken into account for the calculation is 713 days (731 days – 18 days).

Average daily earnings – 1,879.38 rubles. (650,000 rub. + 690,000 rub.) / 713 days. It is less than the maximum limit of this indicator (2,017.81 rubles) and more than its minimum value (311.97 rubles).

Therefore, to calculate benefits, we take the actual average earnings.

The amount of benefit for each full month is RUB 22,853.26. (RUB 1,879.38 x 30.4 days x 40%), this is more than the minimum benefit amount (RUB 6,284.65), so the benefit is calculated from actual earnings.

The benefit amount for April is 12,188.41 rubles. (RUB 22,853.26 / 30 days x 16 days).