Accrual of bl. How is sick leave paid? Children were sick, but at different times

There were no fundamental changes in the calculation of sick leave pay in 2018; only the sizes of the minimum and maximum payments were transformed, since they are associated with an increase in the minimum wage, a change in the billing period and the maximum average daily earnings. Let us recall the basic rules of calculation and use examples to look at how to calculate sick pay in various situations.

Formula for calculating sick leave

According to the provisions of the law on compulsory social insurance in case of illness and maternity dated December 29, 2006 No. 255-FZ (as amended on June 27, 2018), the benefit is calculated on the basis of earnings for the two calendar years preceding the year of illness, divided by 730 (the number of days in this period). All types of payments from which contributions to the Social Insurance Fund are calculated, including vacation pay, are taken into account. As a result, the amount of average daily earnings is obtained, the benefit is calculated by multiplying it by the number of days of illness. At the same time, they are guided by changes in legislation that establish maximum amounts of payments - the benefit should not be less than calculated on the basis of the established minimum wage and more than calculated from the maximum amount of insurance contributions for two calculation years.

In 2018, the minimum wage changed twice - from January 1 it was 9,489 rubles, from May 1 - 11,163 rubles. The “ceiling” of benefits per day in 2018 cannot exceed the amount calculated from the Social Insurance Fund insurance contributions for 2016 and 2017, i.e. 1473000 rub. (718000 + 755000). So, in 2018, the scope of the benefit is as follows:

Minimum per day:

From 01.01 to 30.04.2018 in the amount of 311.97 rubles. (9489 rub. x 24 months / 730 days);

From 05/01/2018 – 367.00 rub. (RUB 11,163 x 24 months / 730 days)

Maximum per day 2017.81 rub. (RUB 1,473,000 / 730 days)

The amount of the benefit is adjusted in direct proportion to the length of service, calculated in full calendar years and months. It is paid:

Fully (100% of average earnings), if the employee’s experience is more than 8 years;

in the amount of 80% with experience from 5 to 8 years;

60% for up to 5 years of experience;

from the minimum wage, if the employee worked for less than 6 months, had no earnings in the billing period, or his salary is lower than or equal to the minimum wage. In the same way, sick leave is accrued if an injury is sustained by an employee while intoxicated or in a state of intoxication, or in violation of the treatment regimen (Article 8 of Law No. 255-FZ).

We also note that sick leave is paid at the expense of the employer for the first three days (for injury or illness), the rest of the period is paid at the expense of the Social Insurance Fund. From the first day of incapacity for work, the Social Insurance Fund finances cases of incapacity for work when caring for a sick child, during pregnancy and childbirth.

Calculation of sick leave: established procedure

The amount of the benefit is determined as follows. Install:

employee income for 2 accounting years:

the amount of average daily earnings by dividing the total income by 730 (the number of days in the period is the same, even if a leap year falls during the calculation period);

the result is compared with the benefit limits and multiplied by the number of sick days.

Let's look at a few examples of benefit calculations:

Example 1: how sick leave is calculated for up to 8 years of service

Ivanov I.T. , O who worked for the company for 7 years 6 months, in April 2018 he handed in sick leave to pay for 15 days of illness. Earnings for the billing period amounted to: 689,000 rubles. in 2016 and 723,000 rubles. in 2017. Calculation made:

Average daily earnings (SDW) – 1934.25 rubles. ((689000 + 723000) / 730). The calculation amount does not exceed the limit value (RUB 2017.81), i.e., it participates in further calculations without changes;

The amount of benefit for sick days is 29,013.75 rubles. (1934.25 x 15 days)

Adjustment of benefits based on the length of service of Ivanova I.T. – 23211.00 rub. (29013.75 x 80%);

The amount of the benefit is subject to personal income tax - 3017.00 rubles. (23211.00 x 13%) and is issued in hand in the amount of 20194.00 rubles. (23211.00 – 3017).

Example 2: how to calculate sick leave if earnings exceed the limits for insurance contributions

Rogov P.P., who worked for the company for 10 years, submitted a certificate of incapacity for work for 8 days in August 2018. His earnings, from which sick leave is calculated, amounted to – 854,000 rubles, in 2017 – 965,000 rubles. Calculation:

SDZ – 2491.78 rub. (854000 + 965000) / 730). The amount of earnings exceeds the established “ceiling” by 473.97 rubles. (2491.78 – 2017.81), therefore, further calculation will be made from the amount of 2017.81 rubles;

The amount of benefits for 8 days amounted to 16,142.48 rubles. (2017.81 x 8);

Personal income tax – 2099.00 rub. (16142.48 x 13%);

Amount to be issued in person – RUB 14,043.48. (16142.48 – 2099.00).

Example 3: how sick leave is calculated from the minimum wage

Turova M.M., who worked for the company for 11 years, submitted sick leave for payment for 5 days of illness in September 2018. Earnings for calculation: for 2016 – 110,000 rubles, for 2017. – 106,000 rub. Calculation:

SDZ – 295.89 rub. (110000 + 106000) / 730). The amount of earnings is lower than the minimum wage established at the time of calculation (RUB 367.00), which means that calculations will be made from the minimum wage value on the day of calculation (RUB 11,163.00);

The benefit for 5 days will be 1835.00 rubles. (367.00 x 5);

Personal income tax – 239.00 rub. (1835.00 x 13%);

Amount to be issued RUB 1,596.00. (1835.00 – 239.00).

Recalculation of sick leave after payment

Often, the calculation of the certificate of incapacity for work is carried out from the data available in the company. Later, the employee can submit a certificate of payments made by another employer, on the basis of which, at the employee’s request, sick leave is recalculated.

Example 4: how sick leave is calculated with further recalculation

Somov O.T., who worked for the company for 4 months, submitted a sick leave certificate to the accounting department in August 2018 to pay for 6 days of illness. Since information about the employee’s earnings in 2016-2017. the accountant did not have it, sick leave was calculated from the minimum wage:

For 6 days, the benefit amount was 2202.00 rubles. (367.00 x 6);

Personal income tax – 286.00 rub. (2202.00 x 13%);

Amount to be issued – 1916.00 rubles. (2202.00 – 286.00).

In September Somov O.T. submitted an application for recalculation of the benefit amount based on the submitted certificate from the previous place of work. Earnings amounted to: for 2016 – 653,000 rubles, for 2017 – 702,000 rubles. The recalculation was made as follows:

SDZ – 1856.16 rubles. ((653000 + 702000) / 730).

The amount of additional payment for 6 days is 8934.96 rubles. ((1856.16 x 6) – 2202.00);

Personal income tax – 1162.00 rub. (8934.96 x 13%);

The additional payment, taking into account the benefits already issued, amounted to 7,772.96 rubles. (8934.96 – 1162.00).

If a company employee goes on sick leave, then the accounting department naturally faces the question of how it will need to be paid. Of course, for experienced specialists who follow all changes in legislation, this is not a problem. But for young accountants, it is important to find out all the nuances in order to know what to pay attention to when taking out sick leave. How compensation is calculated for the period of incapacity for work - this also needs to be clarified in advance.

Who is entitled to receive sick leave?

Every officially employed employee has the right to social guarantees in case of temporary loss of ability to work. This is promised by Article 39 of the Russian Constitution. The Social Insurance Fund handles financial compensation for sick leave. Moreover, it is this organization that checks the correctness of the calculation of assistance amounts, monitors the implementation of legislative acts by organizations and works in the interests of the final recipients of social guarantees.

In order to receive the payment required by law, the employee is required to provide the employer with sick leave. It is this document that confirms the fact of the disease. All necessary accruals and calculations are carried out by the employer’s accounting department, and the fund only deals with the payment of the declared amounts and their verification. By the way, every organization that employs employees is required to register as an insurer.

Rules for filling out sick leave sheets

In order for the Social Insurance Fund to pay for sick leave, there must be no errors in it. Clinic staff are in charge of filling out these documents, but it is advisable for the sick person to independently check the accuracy of the data on the certificate of incapacity issued to him. If errors are found, he will be provided with a duplicate, because blots and corrections in this document are unacceptable. The accountant responsible for calculating employee benefits should also check the correctness of completion.

The most common errors are in the patient's name and date of birth. Also, health workers often make mistakes when filling out the start and end numbers of sick leave. If a patient has 2 or more sick leave certificates in a row, then only one number can match. For example, in one clinic a person closed his sick leave, and in another he opened it on the same day. In certain cases, the position of the doctor is also important. Sick leave issued in connection with pregnancy and childbirth is issued only by an obstetrician-gynecologist. If this document indicates another position, it must be replaced.

But inaccuracies in the name of the organization should not cause concern. The FSS determines the policyholder based on his individual number, which is indicated by the company itself.

Who pays sick leave

Just a couple of years ago, all sick leave was paid directly by the employer. Only after this did he report on the funds spent to the Social Insurance Fund, which compensated his expenses. At the same time, he did not return the funds to the company or individual employer, but counted them against future contributions to the Social Insurance Fund.

This order has now been changed. The employer no longer pays for the provided certificate of incapacity for work; he is only obliged to carry out all the necessary calculations. And the transfer of funds due to the employee is already handled by the FSS.

Calculation of average earnings

It must be remembered that from January 1, 2012, the procedure for determining this amount has changed significantly. Thus, currently the base calculation period is not 12, but 24 calendar months, or 730 days. After a company employee recovers, he must bring sick leave. It is not at all necessary for the employee to know how the payment due to him is calculated. From this moment the work of the accounting department begins. First of all, in order to determine how much social benefits an employee is entitled to, it is necessary to calculate his average daily earnings.

The calculation of the average for sick leave is determined as follows. The employee’s entire accrued income for the last two years is divided into 730 days. At the same time, the amount includes absolutely all payments, bonuses, rewards for which contributions to the Social Insurance Fund were accrued.

How are the required sick leave amounts determined?

In addition to the fact that the accounting department must correctly determine the employee’s average daily earnings, it must also remember what percentage of the established amount is supposed to be paid for sick leave. The amount of social guarantees depends directly on the employee’s length of service.

For persons who have insurance experience:

did not exceed 5 years, 60% of the income received is paid;
is from 5 to 8 years - 80%;
over 8 years - 100%.

It is important to remember that it is not the continuous, but the total time the employee worked at all places of employment where contributions to the Social Insurance Fund were made that are taken into account.

Calculation for previously unemployed persons

One of the most common problems accountants face is calculating benefit amounts for employees who have been with the organization for less than two years. To calculate the required disability compensation, the accounting department will need a certificate from the last place of work for two calendar years. If the employee does not provide it, then the calculation is based on the minimum salary for the period when he was not registered with the employment service. You should also know that they are not taken into account when determining the amount of average daily earnings.

The amount of disability compensation is determined based on the minimum wage if one of the following conditions is met:

the employee has no insurance accruals for the last 24 months;
The employee's insurance period is less than 6 months;
monthly earnings are less than the established minimum wage.

Changes in the amount of payments

When receiving sick leave from an employee, the accounting department must not only know how to correctly carry out all calculations of social compensation due for payment, but also remember that their amount per month cannot exceed the established limit. In 2013, the maximum amount was 58,970, in 2014 - 61,920, in 2015 it will be 65,020 rubles.

It is clear that the levels of these payments can only affect the highest paid employees who already have a fairly long insurance period. Most companies that have installed average pay labor, these maximum contributions will not affect in any way.

The changes will also affect the following categories of employees:

who was injured at work through their own fault, violated labor discipline, or was intoxicated (it doesn’t matter whether it was drugs or alcohol);
who did not undergo a medical examination in a timely manner without a good reason;
who did not comply with the established hospital regime.

In this case, the accountant must know how to correctly calculate such sick leave and how it is calculated. Indeed, for established cases, the calculation is made based on

Calculation features

Starting from 2013, the basis for calculating due payments is the last two calendar years. In most cases, the period that precedes the insured event is taken. However, there are situations when an employee has the right to choose the period that will be the basis for calculations. So, this opportunity is provided to those who in one or both last year was on leave, which was granted in connection with pregnancy and childbirth or to care for a baby.

If an employee has one of the described cases, then you should not be afraid to take sick leave. Any accountant must know how compensation is calculated in this case. The period can be selected:

30 calendar days;
731 or 732 calendar days if the employee chose one or two leap years as the calculation base.

True, such a replacement is possible only at the request of the employee and subject to the condition that this will lead to an increase in compensation payments.

Calculation of benefits during pregnancy and childbirth

If sick leave is provided by the expectant mother, then the employer calculates the amount of insurance payments due to her. As in other situations, the basis for this is two calendar years. In this case, the person involved in the accruals must take into account what the maximum base for accrual of insurance premiums was in each period.

The calculation and payment procedure for this benefit have their own characteristics. When determining the amount of average daily earnings, the total amount of income received is divided by 730 calendar days. And when calculating the amount of benefits paid in connection with the upcoming birth, the following are removed from the period:

days of temporary disability;
the time during which the employee was released from work with the preservation of her wages, if she was not accrued at the specified time;
leave for pregnancy, childbirth or child care.

If a woman voluntarily entered into the compulsory social insurance program, then in this case the average daily earnings are determined based on the minimum wage established on the day the insured event occurred. It is simply divided by the number of days in each month on which sick leave falls.

Work injuries

If an employee was injured at work, then this case will have its own peculiarities in calculating the required insurance payments. So, if the injury did not occur due to violation of labor discipline by the employee himself, then the benefit will be paid in the amount of 100% of earnings.

True, it is important to take into account all the norms of Law No. 36-FZ, adopted on April 5, 2013. It is this document that establishes the maximum amounts of possible insurance payments in case of temporary disability of an employee that occurs in connection with an accident at the enterprise. For a full calendar month, they cannot exceed four times the maximum monthly amount.

For example, in 2014, an injured employee can be paid no more than 247,680 rubles (61,920 x 4 months).

Payment for sick leave depends on the length of service and the average income of the sick person, so the amount of the benefit varies depending on these components. Changes were made to the procedure for paying sick leave in 2013 and 2014.

Payment is carried out in accordance with the law, the correctness of filling out the form and calculating benefits is controlled by the Social Insurance Fund.

In what cases is it issued and paid?

Sick leave is issued only in cases where the employee actually becomes ill or is injured (industrial or domestic). Sick leave is also issued with subsequent payment in the following situations:

the child is sick;
care is required for an adult close relative;
for pregnancy and childbirth;
for the patient’s recovery after surgery;
during quarantine, when it is assumed that the employee is infected.

The number of days to pay for sick leave is not always the same, depending on several factors. For example, for adult care, payment is accrued only for the first three days, but maternity sick leave must be paid for the entire 140 days. Domestic injuries are payable on the 6th day of illness. The maximum period of sick leave after surgery is 12 months, subject to a favorable prognosis and the presence of a VKK conclusion.

Who pays for sick leave?

In 2013, from January 1, new forms of sheets were approved and put into effect. Previously, the benefit was paid by the enterprise, and the Social Insurance Fund compensated for payments in the reporting period after submitting reports, reducing the amount of contributions by the equivalent spent. Now payment for sick leave has been simplified. Payment of benefits for it is carried out by the Social Insurance Fund according to calculations based on the number of days of illness if the form is completed correctly.

Now, despite the fact that sick leave is paid for by the insurance fund, the document is still given to the enterprise. Payments are accrued only if there is a completed document. Sick leave pay is available to the following categories of persons:

employees registered under an employment contract in organizations of any form of ownership (except for contract agreements);
employees registered under an employment contract with private entrepreneurs (except for contract agreements);
employees signed under a contract, if the terms of the contract include a social package;
members of cooperatives;
persons who voluntarily transfer contributions to the Social Insurance Fund.

The Social Insurance Fund may refuse to pay if a sick leave for outpatient treatment is issued on a day off. This is considered a gross violation.

Sheets are not subject to payment in the following cases:

the employee works under a contract (including when receiving a work injury);
violations of treatment regimen;
if the sheet was issued or extended by a medical institution without a license;
there is no record of the patient’s health status in the outpatient card;
the sheet has been extended for a period of more than 30 days without the conclusion of the VKK;
the document was issued without prescribing treatment for the patient;
sick leave was issued retroactively;
the employee is under arrest, including administrative arrest;
the employee is suspended from work without pay;
at the time of work there was a period of downtime at the enterprise;
the illness or injury was caused by a criminal violation;
during a forensic medical examination.

How are sick leave benefits calculated?

To calculate the amount of sick leave benefits, use average salary for the last 2 years. The calculation period is taken from the date of onset of the disease. This period includes full calendar years, including holidays, non-working days and weekends. To determine the amount of benefit it is also necessary to calculate the patient's insurance record.

The insurance period is the number of years during which the sick person paid insurance premiums, while the length of service is not included in the calculation. If there are two or more such periods, add up the years, months and days. Only the total number of years is used in the calculation. Months and days are not taken into account.

If the insurance period is up to 5 years, sick leave is paid in the equivalent of 60%. With an insurance period of 5-8 years, it is paid at 80%, with an insurance period of more than 8 years - 100%. This means that the benefit amount received is multiplied by a percentage in accordance with the insurance period. In this case, the calculated benefit amount is compared with the maximum allowable amount of payment; this amount should also not be less than the minimum.

The maximum allowable amount is understood as the limit amount of income from which contributions to the Social Insurance Fund were made. The minimum amount means the calculation of income based on the minimum wage.

Sickness benefits are calculated in the following order:

The income (total amount) is calculated for the previous two years from the date of registration of the disease, for example, from September 10, 2017 to September 09, 2018.
The resulting number is divided by 730 days in a normal year, and by 731 in a leap year. We received the average income for 1 day.
This amount is multiplied by the number of days of illness. The calculation includes only working days from the period of incapacity for work.
The resulting number is multiplied by the percentage of insurance experience. The result is the required payment amount.

The video describes in detail the process of calculating sick leave:

The process of calculating sick leave according to the minimum wage

It is not always possible to calculate the exact amount of earnings for 2 years. In this case, the minimum wage rate is used, which in 2019 is 11,280 rubles. In this case, the workload of the sick person is taken into account in terms of a full month. If an employee works only part-time, only 50% of the minimum wage is taken into account. The minimum income according to the minimum wage is used in the following cases:

there is no official work experience (no entries in the work book) or it is not enough to calculate the amount of income;
On the day of illness, the employee has in his work book only a record of full-time study at an educational institution, and he has been working for the company for 6 months or less;
the employee does not have earnings on the date of issue of the document or the amount of earnings is below the permissible rate in terms of a full working month.

Minimum earnings = minimum wage × 24:730, Where

Minimum wage - the minimum rate taking into account all regional coefficients and allowances on the date of issue of the sheet;
24 is the number of months in a given period;
730 is the number of days in a given period (731 for a leap year).

In 2019, to calculate disability benefits, the minimum average daily earnings is RUB 370.85(RUB 11,280 × 24 months: 730 days).

Example: The employee’s earnings for 4 months of 2016 with full-time work are 17,540 rubles, for 2017 - 58,900 rubles, for 8 months of 2018 - 36,214 rubles. The sick leave was issued on September 18, 2019, the duration of the illness was 14 days (of which 10 were workers), and the work experience was 10 years. Let's calculate the amount of sick leave benefits. In September 2019, the employee did not work the entire working month, so September is not taken into account in the calculation.

(17540+58900+36214):731=154.11 rubles. In our case, the average amount of income per day for the entire working month is less than the minimum wage rate, therefore, when calculating this sick leave, the minimum daily income of 246.58 rubles will be used.

370.85 rubles × 10 = 3708.50 rubles - the amount of payments according to the document for 14 days of illness, payment in full according to the length of service.

From what day and for how long is sick leave paid?

Sick leave is paid from the first day of illness, the first three days are paid by the employer, the rest - by the Social Insurance Fund. If an employee has suffered injuries or occupational diseases, payments are calculated taking into account the maximum limit. This monthly limit should not exceed the maximum amount of insurance payments taken for 4 months.

In 2019, the new billing period is 2017 and 2018. The maximum earnings for this period are 1,570,000 rubles (2017 - 755,000 rubles, 2018 - 815,000 rubles) Minimum wage from January 1, 2019 - 11,280 rubles. The number of days in the billing period is 730.

If an employee falls ill during the vacation period, sick leave is paid in the standard manner, and the vacation is extended by the number of days of illness or granted in another period. If the employee takes the remainder of the vacation in another period, accrued vacation pay must be canceled. Sick leave payments apply only to tariff and social leave.

Sick leave for care is fully paid only by the Social Insurance Fund. Both the parent and another relative of the patient can receive sick leave. If two children are sick, their information is entered on the form. It is possible to issue a document to relatives for each child separately. The period of care depends on the age of the child: up to 7 years - the entire period is paid, of which the first 10 days are paid in full, the rest - 50%. Children 7-14 years old - only 15 days, older children - 3 days.

How to calculate sick leave for a part-time worker?

The part-time worker's income from all places of work is taken into account. Benefits are accrued according to the document from the main place of work. The employee brings to the enterprise a certificate of income, form 4H, from all companies where he works for the last two years. The amount of income for each year must not exceed the maximum limit.

Part-time workers working in the same companies for a period of 2 or more years are paid by all organizations. He brings the original sick leave certificate to each company. If the limit is exceeded, payments are made from the limit amounts approved for the current year, while the amount of income is not distributed between organizations.

If a part-time worker worked for two years in only two companies, and at the time the sick leave was issued, he began working in one or more companies, the benefit is paid only in one company of his choice. To calculate payments, you must bring, in addition to a certificate of income from each company, also a certificate confirming the fact of non-receipt of this benefit from all companies.

How to calculate benefits for maternity sick leave?

When calculating maternity sick leave benefits, the amount of income is also checked against the limit. If the limit is exceeded for a year, the maximum amount approved for the current year is taken.

If an employee works during maternity leave, wages will be accrued for the entire period of work. The benefit is paid for the remaining days of maternity leave from the date of actual registration of the maternity leave upon application. If the amount of income in terms of a full working month is less than the minimum wage, the payment is calculated from the minimum wage.

Example: The employee has been working for the company since January 2018. The period of illness in April 2019 was 7 days. Income subject to contributions to the Social Insurance Fund in 2017 amounted, according to a certificate from the previous place of work, to 712,800 rubles, this is less than 755,000 rubles, which is the maximum, which means we miss the full amount, and at a new place of work in 2018 - RUB 830,900 The employee's experience is 13 years 6 months.

The billing period is 2017-2018, 730 days. The number of days of incapacity for work is 7. Then we will calculate the average daily earnings (ADE), it must not be lower than the minimum allowable.

The employee’s income for 2018 is RUB 830,900. This is higher than the permissible base of 815,000 rubles. by 15,900 rubles, in this regard, we take into account the base value for 2018 - 815,000 rubles.

SDZ - (712,800 +815,000) / 730 = 2092.88 rub.

Then we determine the percentage of payment for the sheet based on length of service, the experience is 13.5 years, it turns out that you need to pay 100% of the SDZ.

We calculate the amount of disability benefits: 2092.88 x 7 days. x 100% = RUB 14,650.16

Also, do not forget that personal income tax is deducted from this amount.

If at the time of issuing maternity sick leave the employee is on vacation with a three-year-old child, including the entire pay period, he has the right to change the pay period to another of his own choice. To do this, you should draw up an application in any form addressed to the head of the enterprise.

What to do if sick leave benefits are accrued incorrectly?

In cases of incorrect calculation of sick leave, an employee contacts the company’s accounting department to recalculate payments. If actions to correct the error have not been taken, you must file a complaint with the Labor Inspectorate and the Prosecutor's Office.

All payments for sick leave are checked by the FSS body. If errors are found in the calculations, such sick leave is not taken into account in the reporting period and is returned for corrections. A certificate with the correct calculations is attached to such sick leave; at the same time, changes are made to the accounting documentation in accordance with the law.

It should be remembered that when paying for sick leave, which continues the previous document, the billing period is the same as in the first document. This provision also applies to the second maternity sick leave, issued as a continuation for additional days due to the difficult course of childbirth.

Changes

There are a number of changes that are related to sick leave and came into force on January 1, 2019. In particular, the amount of benefits depends heavily on the minimum wage. Accordingly, if last year its size was 11,163 rubles, then in 2019 it became equal to 11,280 rubles, which inevitably entailed an increase in the amount of benefits.

As before, the amount of disability benefits depends on the employee’s insurance coverage. If the employee’s insurance period is from 6 months to 5 years, then he should be paid 60% of the average earnings, from 5 to 8 years - 80% of the average earnings, insurance period of more than 8 years - then 100%.

Companies in which some of the employees are foreign citizens will have to calculate benefits somewhat more often, since now such employees will be able to claim not only sick leave pay, but also temporary disability benefits.

In 2019, it is possible to submit an electronic sick leave certificate to your employer.

Accountants and managers are increasingly using the online calculator for calculating sick leave in 2019 in the Social Insurance Fund. After all, many people know the formula for calculating sick leave. But we still need to check the correctness and correctness of the calculations. And our free service will help with this.

Online sick leave calculator in 2019: rules of use

To understand how to calculate sick leave online, let’s look at the following situation: employee Ivanov A.S. fell ill on January 16, 2018 with ARVI with complications, the patient did not violate the regimen. The certificate of incapacity for work was closed on January 29, 2018. Ivanov’s total work experience is 5 years. Earnings for 2016 and 2017 — salary 20,000 rubles monthly, did not receive bonuses, did not get sick. Let's see how to calculate sick leave with such initial data.

The calculator consists of several sections: source data, pivot table, totals.

Calculation of sick leave (online calculator) begins with filling out fields about the period of illness and reasons for disability. These sections must be filled out according to the data on the certificate of incapacity for work. First, we indicate the beginning and end of the period, and the calculator will independently calculate the duration of the illness.

By default, the program believes that the cause of disability is illness. But if the employee did not work due to injury, quarantine or other circumstances, this needs to be clarified.

It will be possible to calculate sick leave online only if you enter information about violation of the regime. Information about this is also contained in the certificate of incapacity for work. This data is very important for the employer, because the amount payable in this case will decrease and will be calculated based on the minimum wage. This is provided for by the requirements governing how sick leave is paid in 2019. The calculator takes into account such details. In the example there was no violation of the regime.

Proceed to the next step by clicking the “Next” button.

In this section you need to fill out a summary table of monthly earnings for 2016 and 2017. For simplicity of calculations, in the example the salary is 20,000 rubles, which the employee received over the entire previous 24 months.

To make it easier to navigate, use the hints. For example, regarding wages, the program reminds you exactly what amounts need to be taken into account.

In the example, the regional coefficient is not taken into account, and the employee is given the full rate. If these indicators are required in your calculations, please specify them in the appropriate fields.

When all the data is entered, the service independently calculates the average daily earnings.

At the last stage, it is necessary to indicate the employee’s length of service, since this determines how much money must ultimately be paid to him.

The system will automatically show:

how much the organization pays (for the first three days, if the cause of disability is illness);
what amount does the Social Insurance Fund pay;
total benefit amount.

If you notice that some data was entered incorrectly, return to the desired stage and correct everything that is necessary. The program will remember the previously specified information, but the final calculation will change taking into account the corrections.

The procedure for calculating benefits intended for temporarily disabled citizens has been changed since the beginning of this year. The changes affected aspects of the billing period, as well as average daily earnings. The calculation period was set from 2016 to 2017. Accordingly, the amount of earnings that is taken into account when calculating benefits has increased. Today, the maximum allowable average daily earnings is 2,017 rubles 81 kopecks. Changes have also been made to the procedure for calculating maternity and lump-sum payments and regular child care benefits.

Procedure for calculating sick leave

According to changes in legislation, the estimated period is from 2016 to 2017. For 2016, payments taken for accruals are no more than 718,000 rubles. And for 2017 – up to 755,000 rubles. The billing period consists of 730 days. The amount of maximum average earnings per day is calculated as follows:

The resulting figure – 2017 rubles 18 kopecks – is taken as the basis when calculating the amount of social benefits.

The minimum wage (minimum wage) in Russia until May of this year is 9,489 rubles. In the second half of the year, the minimum wage will increase to 11,163 rubles. According to these indicators, the minimum average daily income will be 311 rubles 97 kopecks and 367 rubles, respectively.

Benefits are accrued within ten days from the date the employee provides sick leave and other necessary documentation. Payments are made on the payroll date closest to this date. Benefits are accrued for the entire calendar period of the employee’s temporary disability. In particular, funds are paid for weekends and holidays that fall within the period of issued sick leave. The calculation algorithm itself has not changed this year.

It is worth noting that government services closely monitor the rational use of cash intended for social payments. Therefore, before calculating sick leave, the accountant needs to familiarize himself with the changes in the procedure.

Severe penalties are provided for violations. If errors are made in the documentation, the organization may experience overpayments or arrears in contributions to compulsory social insurance for employees. To avoid unnecessary hassle in resolving such situations, accountants are recommended to use special programs.

To do this, you can use the following formula:

A – the amount of average daily earnings for 2019.

B – the amount of payments that are taken into account when calculating benefits.

730 is a constant value in this formula; adjusting this figure is strictly prohibited. The formula provides for division by the number “730” even if there is a leap year in the billing period, and also if the employee did not work for the entire period.

All present payments subject to contributions for illness, pregnancy, and maternity leave are taken into account. But for one calendar year present in the billing period, the amount of payments is limited.

It is not allowed to exceed the maximum base for calculating contributions for a particular year, namely:

2016 – no more than 718,000 rubles;
2017 – no more than 755,000 rubles.

The employee's average daily earnings are compared with the minimum amount for the specified period. Sick leave must be calculated based on the exceeding indicator.

At the next stage of work, the amount of the daily allowance is determined. The figure obtained when calculating the average daily income is multiplied by a percentage depending on the employee’s length of service.

The percentage is distributed in the following ratio:

for working experience of up to 5 years, 60% of the total amount is accrued;
insurance experience is from 5 to 8 years - 80%;
with less than 5 years of experience – 60%.

The duration of the insurance period includes all periods established by law (training practice, maternity leave, etc.). It is determined at the time of opening the sick leave and the actual temporary loss of ability to work.

The amount received after calculations will be the amount of benefit payment for one day. Multiply it by the number of calendar days of the period of incapacity. The countdown is from the date of opening of the sick leave to the day of its closure. Take holidays and weekends into account. In this way, the full amount is obtained, which is compensated to the employee during illness.

In the event of a domestic injury or illness, the employer must pay for the first three days of sick leave. Starting from the fourth day, payment is made at state expense.

Non-standard cases

The legislation of the country establishes restrictions on the amounts that can be taken into account when calculating social benefits. For the two-year period 2016 - 2017, the maximum base is the figure of 1,473,000 rubles. When preparing documentation for social compensation for temporary loss of ability to work, it is prohibited to take an amount that exceeds this base.

How to accrue sick leave if earnings exceed the maximum accrual base? If the employee’s salary for the specified period was high enough, the amount of income exceeded the permissible limit (RUB 1,473,000), the calculation will be based on the maximum base. Other funds are not taken into account.

Based on the minimum wage established by law, the benefit is calculated according to a simple scheme:

The employee was not paid wages for the required calendar period.
The average income is less than that established by law.
An employee's salary is equal to the minimum wage.
When the employee’s insurance coverage is six months or less.

For employees with work experience of up to six months, the amount of temporary incapacity benefits does not exceed the amount of the minimum monthly salary. Before calculating, it is necessary to compare the daily benefit indicator, in accordance with the current salary, and the maximum benefit amount for a certain month, according to the minimum wage.

In some regions of the country, an additional coefficient is established for calculating the minimum wage. The coefficients are used for workers in regions such as the Far North or equivalent regions that have special climatic conditions. It also applies when determining social benefits.

It is worth remembering that the law establishes restrictions on the payment of child care benefits. For a maximum of one calendar year, an employee is provided with 60 paid days to care for a sick child under seven years of age. If the child has special illnesses, 90 days may be paid. A parent can issue sick leave for the period of illness of the children, but if the limit of days is exceeded, the benefit will not be paid.

The number of paid days is calculated separately for each parent (other family member) caring for the child.

The amount of payments is determined depending on the characteristics of the child’s treatment. If children are undergoing outpatient treatment, parents are paid according to the standard scheme for the first ten days. From the amount of average earnings per day, 100%, 80% or 60% are paid, in accordance with the insurance period. If it is necessary to extend sick leave, then the parent will be paid only half of the average daily salary.

At inpatient treatment requiring a joint stay with a parent in a medical institution, the benefit is paid for the entire period of incapacity. The amount is calculated as a percentage, according to the employee’s insurance record.

All employees, regardless of the form of cooperation, have the right to receive benefits due to temporary loss of ability to work. For those employees who are registered for part-time work, the calculation of social benefits corresponds to the standard scheme, but with some adjustments.

The benefit is accrued for all calendar days for which sick leave is issued. The number of days and hours that the employee must work during the specified period is not taken into account. To determine the average daily earnings, you need to divide the amount accrued for the billing period by the number 730.

If the resulting figure is less than the minimum wage, it must be equalized with the minimum wage. This value decreases accordingly with the amount of working time.

Such a scheme can only be used if the employee worked part-time before the onset of illness.

How to apply for sick leave

The term “sick leave” means a medical document confirming that a person has a disease. This document provides exemption from execution job responsibilities and visiting the place of work for a limited period. There is a single form for this form, which is approved by the Ministry of Health.

The sick leave form provides areas for completion by both parties - the attending physician and the employer. It is allowed to enter data into the form either by machine, using printing devices, or manually. When filling manually, it is prohibited to use ballpoint pens. You will need a gel or fountain pen with black ink.

Records are kept exclusively in Russian, using printed capital letters. You should start from the first cell. The margins must be strictly adhered to. If you violate the filling rules, allow one and more errors, the form is canceled as invalid. Medical worker obliged to issue new form.

Since July 2019, a new form of sick leave has been introduced - electronic. An electronic sample is issued on the basis of the patient’s written consent and fully replaces the previous form of the document.

Since not all organizations have the ability to work with electronic forms, paper forms of a medical document are not canceled, but exist in parallel with the electronic sample.

The presence of a certificate of incapacity for work is the basis for releasing an employee from performing duties for a certain time.

The basis for issuing a document is the presence of one of the following factors:

disease;
industrial or domestic injury;
pregnancy;
artificial insemination surgery, surgical termination of pregnancy;
care for children (other incapacitated relatives);
quarantine at the child’s workplace, educational/preschool institution;
prosthetics in a hospital-type institution (only if there are medical indications);

Also, a sick leave can be issued to extend treatment at the end of the period of stay in a health resort institution. This procedure is permitted only for those medical institutions located on the territory of Russian Federation. If employees of children's institutions and organizations are diagnosed with helminthiasis catering or water supply, the period of validity of the sick leave is equal to the duration of the full course of treatment.

There is no information in official documentation about the minimum period for issuing sick leave. The treatment period is determined individually. Doctors provide at least three working days for treatment. When you return to the doctor, a decision is made to extend or close the sick leave, test results and the patient’s general well-being are assessed. If severe pathologies are diagnosed, the period of treatment, and, accordingly, the patient’s inability to work, can be extended to six months.

Therapists and specialized specialists are authorized to issue sick leave for no more than 15 working days. The paramedic or dentist issues a document for a ten-day period. If it is necessary to extend such therapy, the decision is made by a medical commission.

It is worth noting that a person who is officially employed in two or more companies (combining positions) receives benefits from each employer separately. In this case, the doctor fills out several identical forms. To confirm a one-time procedure or examination by a specialized specialist, a hospital certificate is issued. It indicates the exact date and time of the procedures.

The sick leave form has a limited number of lines for the attending physician's notes. Over a long period of treatment, they may not be enough. If recovery does not occur before the expiration date of the form, you must close it and fill out a new one. The sheet will continue to be updated until the insured event ends and recovery occurs. The form can be considered closed if the last entry is the date of return to work.

Updated forms are called rolling. Sick leave can be transferred from one month to another, and also extended for the next year. Employers may have difficulties with how to calculate rollover benefits. The transfer of information by the accountant occurs in January, if the form is closed in the coming year.

Payment is assigned and can last for ten days from the date of submission of the document. Accrual is made on the nearest date of receipt of the advance payment or salary. When several forms have been issued during the period of illness and are transferred to another month, the benefit is paid in stages for each form. This rule does not apply if all forms are submitted after closing the incapacity sheet. The employee's benefits will be paid according to general rules.

There may be delays in payment of funds for the transfer sheet transferred to the employer during the period New Year's holidays(December-January). Such cases are considered on an individual basis. The maximum period for submitting a document is 6 months from the date of its closure. But the period for payment of benefits directly depends on the date of transfer of the form.

Maximum benefit amount

All citizens who are officially employed at the time of illness receive cash benefits. The size of this payment directly depends on the amount of the employee’s salary, as well as the length of his work experience. The maximum amount that can be accrued for the period of incapacity for work in 2019 is 61,375 rubles. per calendar month. Benefits are paid jointly by employers and government agencies, therefore, when determining the specified amount, the maximum accrual base for the billing period from 2016 to 2017 was taken into account.

The exception is payments for sick leave, which are issued for the period of pregnancy and childbirth. In these cases, payment is made in an amount equal to the employee’s salary.

If the daily salary is less than the “minimum wage” amount established by law, benefits are calculated according to the minimum wage indicator. Moreover, the total amount accrued to the expectant mother cannot be higher than 282,493 rubles. 40 kopecks The minimum amount of this benefit is 43,675 rubles. 80 kop.