Sick leave upon dismissal. Is this document included in the calculation of vacation compensation?

Calculation of daily earnings

For employees who do not have knowledge of the calculation of cash payments, questions arise if the amount received does not coincide with expectations. Legal legislation regulates the process of receiving vacation compensation.

To process any payments or compensations, the accounting department calculates the average daily income per employee, taking into account the duties performed and the position held. The billing period is an accounting of monthly wages; the calendar month is taken into account from the previous year.

The situation when a woman is on maternity leave cannot be taken into account, because the employee was on vacation, then the previous year that preceded maternity leave is taken into account. The legislation defines periods that may affect vacation pay and those that do not.

Specific periods are considered length of service, which also affects the calculation of vacation pay:

1. The time period when an employee held a specific position, coped with assigned tasks, and was engaged in work activities.
2. Annual leave or pregnancy, caring for a baby, while keeping his job.
3. The time when the employee did not work due to the fault of the boss, such a period is included in the employee’s length of service.
4. Vacation at the expense of the employee.

When calculating the required amount of vacation pay, the company accountant will independently calculate all those periods that are not taken into account when determining the amount of payments.

The Labor Code contains legal regulations and rules for calculating all compensation that is due to an employee for a working period of one year. To make the calculations, you need to calculate the employee’s daily income.

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What payments are taken into account?

Payments for the required annual leave are calculated on the basis of salary. The calculation period for accruals is the calendar year when the employee held his position.

For the calculation, all monetary remunerations of the employee are taken into account:

• wage;
• bonus payments, additional monetary remuneration provided for in the employment contract;
• cash payments of any kind.

If an employee received monetary compensation not for official duties, then the amount is not taken into account. The basis for calculating vacation is the employee’s total income for the past working year. Sick leave pay for temporary disability is not taken into account.

The amount of disability payment is also deducted from wages for a specific period, but the compensation itself is not taken into account in vacation pay, as well as the amounts of previous paid vacations.

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Issuance and calculation of sick leave for child care

You can find out whether sick leave affects vacation pay in labor legislation, which contains laws and regulations for calculating vacation pay. Following the laws, it can be argued that sick leave is not taken into account when calculating vacation pay.

Based on Article 139 of the labor law, it is worth noting that payments for temporary disability take into account only wages. Also, sick pay is not included in vacation pay because the employee did not perform his duties.

How are payments calculated for sick leave?

The calculation of payment for a certificate of incapacity for work (LS) is based on several indicators:

• Average daily wage (ADW);
• Calendar days of employee illness (CDS);
• The patient's insurance period in percentage terms (SS).

Knowing all the necessary primary information, the amounts due for payment on sick leave are calculated using the following formula:

OB = SDO *KDB*SS

The number of days of incapacity for work is confirmed by the sick leave certificate of a full-time employee, drawn up in accordance with all the rules.

The amount of payment for a certificate of incapacity for work depends on the length of work experience:

The Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” dated December 29, 2006 No. 255-FZ explains in detail the sources of education and methods for calculating the amount of the average daily wage.

Sick leave for payments

Company employees have the right to full paid leave.
The right is controlled by Chapter 19 of the Labor Code. Vacation can be divided into parts, and the employee independently chooses how to distribute it. During the rest period, the workplace remains with the employee, and the period itself is paid in the amount of one salary. To calculate the amount, the 12 months preceding the vacation are taken. For each reporting period, the accounting department takes into account the availability of time off and sick leave.

It is worth remembering that when taking a certificate of temporary disability, you must remember its impact on vacation pay:

1. The sick leave period is not taken into account in the calculation period; such days are excluded from the total calculation period.
2. Cash payments are not included in the employee’s total income and do not affect payments.

Sick leave does not affect payments, but it is included in the length of service for calculating vacation.

Federal legislation regulates the calculation process. The procedure is delicate, has its own nuances, and mistakes are made when calculating vacation payments. If an employee has complaints against the employer, he has the right to appeal the situation in court.

The general rules for calculating vacation pay also apply to sick leave, which relates to pregnancy and child care. The rule is the same: sick leave is not included in the calculation of vacation pay.

How does it affect?

The procedure for paying vacation pay, its calculation and amount are regulated by Chapter 19 of the Labor Code of the Russian Federation. The Labor Code determines that an employee’s annual leave is 28 days, which can be divided into parts.

Articles on the topic (click to view)

• Is sick leave considered income?
• What to do if you have extended sick leave for pregnancy and childbirth
• What to do if your employer does not accept electronic sick leave
• What to do if you are not given sick leave
• How many days does it take for sick leave to arrive from the Social Insurance Fund?
• What to do if the place of work is not indicated on the sick leave
• Are sick leave taken into account when calculating maternity leave?

It is also indicated that this period is ensured by the preservation of the job and is paid in the amount of the average earnings of this employee.

Vacation pay is calculated for a period equal to 12 calendar months before the start of the vacation. If less work is done, then the actual work time is taken accordingly.

This period may also include the employee’s sick leave, for which he had the right to be absent from work with payment of disability benefits. Sick days, of course, have a comprehensive impact on the amount of vacation pay:

sick days are not taken into account in the calculation period, and therefore they must be excluded from the calculation; Disability benefits are not included in the calculation when determining average earnings for vacation pay.

It is important that the time spent on sick leave gives the right to vacation days, that is, it is included in the vacation period.

Similar rules apply not only to sheets issued for illness, but also for pregnancy and childbirth.

Explanations for these findings are given below.

We also recommend reading the article about how business trips affect vacation pay.

Is disability included in the leave of absence?

According to current legislation, the vacation period that gives the right to leave includes not only the time that the employee was actually at work, but also the period during which, although he did not work, his position or workplace was legally justified.

Sick leave is time away from work due to the employee’s temporary incapacity for work.

That is, during sick leave, the employee retains his job, and monetary compensation is assigned, in accordance with the legislation of the Russian Federation.

The sick leave period is also included in the vacation period, which means that when calculating the number of days worked during the reporting period, sick leave is not deducted (Articles 121, 183 of the Labor Code of the Russian Federation).

Therefore, days of incapacity for work give the right to vacation days and do not delay the end of the employee’s working year.

Are days on the sheet taken into account in the billing period?

The situation is completely different with the issue of calculating the number of days worked in the billing period.

To calculate vacation pay, in addition to the basis in the form of length of service with a given employer, it is also necessary to find out how many days the employee actually worked during the billing period (if he has been employed at this place for more than a year - for the last year, if less than a year - for the actual time of work In the organisation).

When calculating vacation pay, the accountant does not take into account those days that the employee was absent from work, even due to temporary disability. This is due to the fact that while the sick leave is valid, this employee is also accrued payments based on the average of his wages for a certain period.

Thus, if an employee receives a sick leave during the pay period, then the days on it are excluded from the calculation.

The months during which the sick leave occurred are considered to be incompletely worked.

If for full months the number of days worked is taken into account as 29.3, then for months in which there were days of illness the number of days worked is calculated separately using the formula (Calendar days worked * 29.3 / Total number of days in the month).

29.3 is a coefficient characterizing the average monthly number of days per year.

Is the benefit included in the calculation of average earnings?

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

To calculate the amount of vacation pay, in addition to the number of days worked, you also need to know the average salary for the relevant period indicated above.

This is important to know: Additional sick leave for pregnancy and childbirth

The average salary is calculated for the previous 12 months. All amounts of money that were paid to the employee in connection with his work activity are taken into account.

For example, this includes the salary itself, regardless of whether it is accrued in accordance with tariff rates or official salaries, salary in non-monetary form, allowances and additional payments, allowances accrued to municipal employees, etc.

An exception to the considered payments to the employee will be amounts that were paid for his food, travel or training, material assistance and social payments, which include temporary disability benefits.

Thus, when calculating average earnings, sick leave payments are not included in the calculation.

If discharged due to pregnancy and childbirth

A certificate of incapacity for work is issued not only due to illness, but also during pregnancy for maternity leave. Does the discharge of such sick leave affect vacation pay?

When calculating vacation pay, sick leave for pregnancy and childbirth is also not taken into account - maternity days are not included in the calculation period, and payment of maternity benefits is not included in the employee’s total earnings for calculating vacation pay.

It should also be taken into account that the period of sick leave for pregnancy and childbirth gives the right to annual leave, as it is included in the vacation period. For 140 days of maternity leave, which is 5 full months, the employee has the right to receive 5 * 2.33 = 11.65 days of vacation.

Example for 2020

Based on the above, the amount of vacation payments directly depends on the average earnings for a certain period. But the Labor Code of the Russian Federation does not detail the provisions of the articles regarding the calculation of this average earnings. The answer to this question should be sought in Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

Based on the provisions of these regulatory documents, vacation pay (taking into account the presence of sick leave in the billing period) in 2019 is calculated as follows:

Vacation pay = Sum of average daily earnings for the billing period * Number of calendar days on vacation.

Average salary per day = Sum of all payments paid to the employee for the corresponding period / (Number of fully worked months * 29.3 + Number of days in partial months)

The employee goes on vacation from December 1 to December 15, 2020.

To calculate his vacation pay, you need to know all the amounts paid to him for the 12 months preceding the vacation:

the monthly salary of this employee is 50,000; bonuses for special working conditions - 20,000; in March 2020, the employee was on sick leave for temporary disability for 14 calendar days. Accordingly, in March his payment consisted of sick leave (22,000 rubles) and salary for the month actually worked (26,000 rubles). The calculation includes only 26,000 rubles for March, paid to him as salary, since disability benefits are not included in total earnings.

March will be an incomplete month, since sick days are not counted.

The billing period is from December 1, 2020 to December 1, 2019.

Who carries out the calculations, legal aspects

Employees of a company or organization, upon entering work, submit documents to the personnel service.
Each organization has an accounting department; specialists are responsible for monetary transactions, calculating wages, deducting interest, and counting vacation pay. To calculate vacation pay, an accountant carries out a series of calculation operations and determines the amount of employee income for a specific period. Calculation nuances:

• information is taken for one year, the actual time of the employee’s activity;
• daily payment is calculated;
• Based on the vacation period, payment is established for each day of rest.

Taking into account the requirements of federal legislation, at the beginning of each year the accounting department creates reserves for vacation payments for each employee. 2020 does not provide for legal differences in the calculation of vacation.

The parties to the relationship in labor activity are regulated by labor legislation. Every employee has the right to leave; By violating rights, the employer violates the law and can be held criminally liable.

Each employee can find out whether sick leave is taken into account when calculating vacation pay from their manager or the accounting department. The law stipulates that this period is not taken into account when calculating payments for the employee’s required rest.

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What to consider when calculating sick pay

What vacation payments are included in the calculation of sick leave pay?

Clause 2 of Regulation No. 375 reveals the criterion for classifying remuneration received by employees as earnings - this is the calculation and payment of mandatory social insurance contributions from them.

Conclusion! Therefore, when calculating sick leave, vacation pay is taken into account if these payments are accrued to them.

The procedure for their calculation depends on the type of leave provided. In accordance with paragraph 1 of Art. 420 of the Tax Code of the Russian Federation (TC RF), the object of such taxation is any payments within the framework of labor relations. Accordingly, vacation payments when granting the next annual leave are included in the base for calculating contributions.

However, there are a number of other holidays when the issue of calculating contributions is resolved differently.

In accordance with Art. 420, 422 of the Tax Code of the Russian Federation the following payments are subject to taxation:

• for days of rest provided in connection with conditions or working hours that deviate from the norm (Articles 116, 321 of the Labor Code of the Russian Federation);
• study leave (Articles 173–176 of the Labor Code of the Russian Federation);
• rest days provided to donors and parents of a disabled child;
• additional leaves provided at the discretion of the employer.

Accordingly, such amounts paid are included in the calculation of average earnings.

Specifics of calculations

The Labor Code stipulates all monetary remunerations for a company employee.
Clauses and amendments to laws contain information on income that is taken into account when calculating vacation payments. Such payments include:

• material aid;
• compensation provided for in the employment contract for travel, food;
• certificates of temporary disability of the employee.

The days and amounts of sick leave do not affect the employee’s overall length of service. During a forced break, the employer does not have the right to dismiss an employee or change his working conditions without his own department.

If the duration of sick leave exceeds more than 30 days, then the previous month is taken for calculations. Days of leave for temporary disability are not taken into account in the calculation of the total calendar year. Calculations of cash payments consist of a number of specific nuances and clarifications. Each employee has the right to seek advice from a company lawyer.

Vacation is calculated using a pre-determined formula, into which you need to enter values ​​and parameters of the calendar year itself. All payments provided for by the organization’s charter are recorded in the accounting department and are included as part of the vacation calculation, except for sick leave.

What does average daily earnings consist of?

Labor legislation has formulated and enshrined the cliché for calculating average earnings for benefits.

SDO = SZRV / 730 days, where

SZRV – the amount of actual remuneration of the employee for the entire estimated time.

The basis for calculating the determination of average daily earnings includes all actual wage accruals, subject to contributions to the Social Insurance Fund, for an estimated time period equal to two calendar years preceding the year of the occurrence of the disability event. When determining the amount of payment for sickness in 2020, you should take into account all wages accrued in 2020 and 2020.

To calculate payment for the period of incapacity, the total total value of the accrued wages in each calendar year of the calculated time is taken into account in an amount not exceeding the maximum value of the accrued base of insurance contributions:

Data on the amounts of accrued wages for the past years are provided by the employee in a certificate in form 182n.

For rules and requirements for issuing a certificate for calculating payment for a certificate of incapacity for work (form 182n), see the material “Certificate for sick leave from a previous place of work.”

Find out more about how to calculate sick leave in 2019.

Accounting for sick leave in calculations

Sick leave is not included in the calculation period when calculating vacation pay. The accountant studies the working hours during which the employee was present to fulfill his obligations. If an employee was not at work for any reason, then this time is not considered actual work time in the company.

This feature is justified and depends on the fact that the employee, having issued a certificate of temporary disability, receives cash payments in accordance with the law. The period of sick leave and temporary care for a sick relative is paid for by the company. Payment amounts are not taken into account and depend on the average annual salary.

If the period that the accountant calculates for vacation contains sick leave, then it is not taken into account for the calculation. These periods include:

1. The period for which the employee took sick leave is considered not fully worked.
2. All possible payments are accrued immediately after the sick leave is submitted to the accounting department.
3. The period of absence due to sick leave is included in a separate column in the salary calculation.

The billing period is considered for the entire year or based on the actual time worked by the employee. If sick leave was taken out during the billing period, it is excluded from the citizen’s total amount.

Exceptions from the calculation

Amounts paid are not subject to taxation:

• for additional days of leave provided for the treatment of an occupational disease;
• additional 14-day leave provided in accordance with paragraph 5 of Art. 14 of the Law of the Russian Federation “On Social Protection of Citizens...” dated May 15, 1991 No. 1244-I.

Accordingly, both accrued payments and provided rest periods should not be included in the calculation to determine compensation for temporary disability.

Regarding additional leave provided at the discretion of the employer, the following can be noted. The possibility of providing such periods of rest is provided for in Art. 116 of the Labor Code of the Russian Federation: in the manner established by a collective agreement or other local regulatory act (LNA), adopted taking into account the opinion of the trade union.

Important! To find out whether it is necessary to pay social insurance contributions for payments for such a period, it is necessary to determine its compliance with the criterion specified in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, i.e. the presence or absence of a connection with labor relations.

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So, vacation payments to an employee can be excluded from the calculation for sick leave if the accruals were not subject to compulsory social insurance contributions, which are currently controlled in terms of their payment by taxpayers of the Federal Tax Service of the Russian Federation. If social security contributions have been paid, the corresponding payments are included in the calculation.

Features of calculating parental leave

In addition to working days, to calculate the vacation payments received, the average salary must be determined. For the calculation, all amounts are taken except sick leave. If an employee goes on maternity leave, child care benefits are not taken into account.

The following nuances are also not subject to consideration:

• sick leave during maternity leave is not included in vacation;
• days are not considered checkout time;
• Maternity benefits are not included in the employee’s total income.

But it is important to know your rights, which require mandatory leave during pregnancy and childbirth. This period is taken into account in the vacation period and implies mandatory rest for mothers.

The amount of vacation payments depends on the monthly salary, bonus and other monetary incentives provided for in the contract. If an employee took sick leave, then these payments are not taken into account to calculate the amount of vacation pay. The rest period for temporary disability is taken into account in the vacation period, therefore an employee on maternity leave has the right to vacation, which is calculated in accordance with labor legislation.

Is sick time included in the length of service?

Experience is a concept that applies to all officially employed citizens. The size of the disability benefit, the duration of the vacation, and the possibility of receiving a pension depend on its value.

Each employee fell ill at least once during the entire period of his working career and took a sick leave to be released from work. Many citizens are interested in whether the period of disability is included in the length of service. It all depends on the specific situation.

Firstly, it should be noted that there are different types of experience:

Each variety has its own distinctive features. Most of all, employees are interested in whether sick leave is included in the length of service to receive vacation and pension.

Labor

Work experience should be understood as the duration of a citizen’s work, which is recorded in the work book and other documents (for example, in a collective or individual agreement, orders for hiring an enterprise, dismissal).

It is measured in years and months. It doesn’t matter where a person worked or how many jobs he changed. Upon dismissal, time worked is not canceled. The periods of a person’s working activity are summed up.

Many employees are interested in whether time spent on sick leave is included in their length of service. The answer to this question depends on the specific situation. This period is taken into account provided that the employee had an employment relationship with the manager.

If the employee quit and issued a sick leave the next day, then the time of incapacity for work will not be counted.

Insurance

The concept of insurance experience was introduced in 2002. It means a period of work during which the employer deducted contributions to the Social Insurance Fund (FSS) from the employee’s salary. It is a key indicator in the calculation and calculation of pensions.

According to the current legislation of the Russian Federation, the insurance period includes the following time:

• work under an employment contract;
• municipal, public service;
• child care up to three years old;
• military service;
• when an employee was subject to compulsory social insurance in case of illness.

Preferential

Preferential length of service should be understood as periods of work in industries with harmful and dangerous factors, under special conditions. It is used to calculate the duration of additional leave. It also allows for early retirement. The list of harmful and dangerous professions was approved by Decree of the Government of Russia No. 665 of July 16, 2014.

The list includes the following employees:

• employed in the territory of the Far North and areas that are equivalent to them;
• chemical enterprise specialists;
• engaged in the production of generator gas;
• metallurgical industry employees;
• nuclear energy workers;
• employed on electric trains and power plants, etc.

Length of service gives teachers and doctors the opportunity to obtain pensioner status and receive appropriate payments after working in their specialty for 25 years. This right is enshrined in paragraph 19 of the first part of Article No. 30 of Federal Law No. 400 “On Insurance Pensions”, adopted on December 28, 2013.

Working in dangerous and harmful conditions can lead to the development of an occupational disease over time. Citizens who often fill out disability certificates are interested in whether sick leave is included in the preferential length of service. To answer the question, you need to refer to the provisions of Government Decree of the Russian Federation No. 516 of July 11, 2002.

According to this legal document, the preferential length of service, which gives the right to early retirement, includes work activity, periods of annual and additional leave, as well as time away from the enterprise due to illness.

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

Therefore, workers in the Far North and representatives of other dangerous and hazardous professions should not worry about losing benefits if they go on sick leave.

To accrue vacation

In accordance with Article No. 121 of the Labor Code, all officially working citizens are entitled to annual paid leave. Its minimum duration is 28 calendar days. Vacation experience refers to the period of time worked by an employee, which gives the right to go on vacation.

Sick leave is issued to a citizen due to his temporary disability. On the basis of this document, a person is released from work, but his place and position are retained. The period of incapacity for work is taken into account in the vacation period. It does not push back the end of the employee's working year.

It should be noted that the answer to the question whether sick leave is included in the length of service for vacation depends on what type of contract is concluded between the head of the enterprise and the subordinate.

If an employee is officially employed by a company under an employment contract, then the period of incapacity for work is taken into account in this length of service. If a civil contract has been concluded with the employee, then he is not granted leave with preservation of earnings. Accordingly, he is not accrued vacation leave.

Thus, there are different types of length of service: labor, insurance, preferential, vacation pay. They are calculated in accordance with current legislation. Each of them takes into account periods when the employee was on sick leave, but at the same time had an employment relationship with the employer and received payments from the Social Insurance Fund.

https://youtu.be/vC37nP7-k80

The length of service is not canceled in case of dismissal, but is added up. Length of service entitles you to a pension with certain benefits. The only thing that the temporary disability of a subordinate affects is the amount of sickness benefits due and compensation for unused vacations.