How to pay for sick leave calculator. How to calculate sick leave (calculation example)

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 funds 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 payments that are subject to contributions in case of illness, pregnancy, or maternity leave are taken into account. But for one calendar year present in the billing period, the amount of payments has restrictions.

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 calculate 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.

For inpatient treatment that requires 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 gives exemption from performing official duties 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 or make one or more mistakes, the form will be canceled as invalid. The medical professional is required to issue a 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 the Russian Federation. If employees of children's institutions, as well as public catering or water supply organizations are diagnosed with helminthiasis, 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 provided after the incapacity sheet is closed. The employee's benefits will be paid according to the general rules.

There may be delays in payment of funds for a transfer sheet transferred to the employer during the New Year 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. Payment of benefits is made 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.

Legislation is gradually changing, improving for citizens. 2019 promises many innovations in all regulatory areas. Let's take a closer look at the issue of sick leave and payments related to compensation for temporary disability.

The whole truth about sick leave

A certificate of incapacity for work, or, as it is most often called, a sick leave certificate, is an important document for both a citizen and the organization where he works. After all, this sheet is the primary justification for the fact that the employee did not skip work.

And according to it, the accounting employee will calculate benefits for the time the employee was sick (or sick leave).

This document can be obtained not only by an employee on the occasion of his own illness, but also by a woman expecting a child, a citizen who is caring for his relative or a child, a person undergoing sanatorium treatment, as well as other individuals provided for by the legislation of the Russian Federation.

Since the FSS has assumed the obligation to pay for sick leave, insured events include “occupational” diseases and work-related injuries.

How to make a sick leave certificate without errors in 2019?

The sheet is generated and also issued on a special form, which is approved by the Ministry of Health and Social Development. A valid sick leave cannot be issued by any medical institution, as is commonly believed, but only by one that has access to medical activities.

To receive a certificate of incapacity for work, you only need to have an identity document with you. Other documents, including an insurance policy, are not needed.

The newsletter can be taken during the first visit to the doctor or when the sheet is closed. The date of the first request is indicated in the “Date of issue” paragraph. When contacting a doctor after work, it is better to ask him to sign the sick leave the next day.

Otherwise, a double situation will arise: a person has worked all day and the sheet is opened on the same date. The employer will not pay both wages and benefits for this day.

It is also prohibited to issue sick leave “retrospectively”.

A situation may arise that the disease occurred abroad and doctors issued a certificate there. A person can claim the right to compensation in the Russian Federation if he legalizes the issued certificates and submits them to his medical institution.

If the illness falls during paid leave, it can be extended by the number of days that the person was sick. Or postpone it, having agreed upon this fact with management, to another date. In this case, sick leave is issued as usual.

But you cannot extend your vacation at your own expense, and sick leave will be opened only after it.

No one can say how many people will get sick. But according to the law, the attending physician can prescribe a sheet for a maximum of 15 days, a dentist - for a maximum of 10 days.

If there is still a need to extend sick leave, then this is done by a medical commission and for only 15 days.

After the certificate of incapacity for work is closed, it must be submitted to the accounting department. The leaf remains valid for no more than six months.

But, of course, you can’t hesitate, because this is a document confirming that the person did not skip the work process.

Rules for calculating sick leave payment in 2019

2018 did not bring global innovations in the calculation of cash benefits for sickness. The compensation accrued for the time while a person was on sick leave is not determined by a specific amount. It all depends on the salary and insurance experience of the citizen.

It is worth noting that if the average salary for the years taken into account exceeds the established limit, then the maximum allowable amount will be taken for calculation.

An employee’s insurance period is the period during which he was, in fact, insured against his temporary disability.

This includes:

Work under a standard employment contract/
State or municipal service/
Work as an individual entrepreneur, priest, deputy, etc./
Work in law enforcement agencies, military service.

Conventionally, the entire calculation of sick leave occurs as follows:

calculation of the average salary for a specified period;
calculation of average earnings per day;
calculating the amount of benefit per day;
determination of the benefit amount.

If the insurance period does not exceed six months, then each month spent on sick leave is covered by one month. That is, from January of this year this amount is equal to 11,280 rubles.

The employer must remember that three days at the beginning of sick leave are paid directly by the organization, and the subsequent days are paid by the Social Insurance Fund.

Calculation and payment of sick leave for a permanent employee and external part-time worker in 2019

To calculate sick leave, a permanent employee must adhere to the following scheme:

Over the past few years, the total income base on which insurance accruals went is taken.
The resulting final result is divided by 730 days (the average earnings are obtained).
The percentage of payment is determined taking into account the insurance period.

For example: a person has been working for five years at the same enterprise. His income base for two years is 335,200 rubles.

335,200 / 730=459.18 (rub.);

459.18 * 60% = 275.51 (rub.).

Every day while on sick leave, a permanent employee will be paid 275.51 rubles. The first three days will be paid by the organization - 826.53 rubles; the remaining benefit is the Social Insurance Fund.

To calculate sick leave for a part-time employee, you must adhere to the following scheme:

To apply for sick leave at a medical institution, you must ask for several sheets on which your main place of work and second job are indicated.
When working for a long time in one place, the employee develops an income base, based on which both employers will pay for sick leave.
If over the past two years an employee has moved from one place of work to another, then you need to take a certificate in form 180H from each organization.
Upon presentation of these certificates at work, the employee will be paid a cash benefit (Article 13 of Federal Law-255).

If a citizen cannot provide certificate 180N, he needs to write an application, which will make a request to the territorial Pension Fund for the transfer of data on all payments.

This document contains the amount of salary and other monetary payments for several years; current year with transfer of insurance premiums; the total number of days when a person did not work, parental leave, maternity leave; the period of removal of a person from work with full or partial retention of salary based on the laws of the Russian Federation.

The rules for paying sick leave can be found in the video.

Payment of sick leave for child care

In case of illness in the family of a child or children, a citizen may apply for monetary compensation for child care. The procedure for issuing a sheet in this case is somewhat different from the usual procedure.

On the certificate of incapacity for work, the doctor enters the age of the child, the code of the relationship with the person who will look after the child. The line where the amount is indicated remains blank, because in this case the entire amount of the benefit is paid by the Social Insurance Fund.

Sick leave for child care is issued to the family member or other relative who is actually looking after/caring for him. That is, if the sheet is issued to the mother, she does not have the right to work while, for example, the grandmother is caring for the child.

In addition, several family members can take sick leave alternately within the time limits established by law.

If several children in a family become ill, both parents can receive sick leave. One will provide a work sheet for the first child, the second - for the second.

A certificate of incapacity for work is not given if:

the child is over 15 years old and the teenager is undergoing treatment in a hospital;
the citizen is on paid leave;
the citizen is on maternity leave;
employee on maternity leave.

The period for which the ballot is issued directly depends on the age of the child. If the child is under 7 years old, sick leave is issued for the entire duration of the illness, if from 7 to 15 years old - up to two weeks depending on the illness, over 15 years old - up to three days.

Payment for sick leave for child care depends on the method of treatment. When treating at home, the first ten days are paid based on the insurance experience of the guardian (relative), the subsequent days are considered 50% of average earnings.

For outpatient treatment, the amount of benefits depends only on the length of insurance coverage.

Payment of sick leave after dismissal

It happens that sick leave has to be paid for an employee who has already resigned. It turns out that either he got sick after his dismissal, or before leaving, but he brought the sheet after leaving the organization.

In the first case, the law stipulates the following: benefits are paid in the amount of 60% of the average salary if the illness occurs within a month after dismissal. In this case, for what reason the contract was terminated does not matter. Sick leave is paid only to the former employee.

In the second case, the benefit is paid and calculated according to the general rule.

Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work in 2019

Reason for absence from work	Insurance experience	Payment amount
Illness of the employee himself, employee injury, quarantine, dental intervention according to doctor's indications, undergoing treatment in health resorts after hospital.	Up to 5 years	60%
	From 5 to 8 years	80%
	Over 8 years	100%
Occupational Illness, injury sustained at work.	Doesn't matter	100%
Child care at home	Up to 5 years	First 10 days 60%, next 50%
	From 5 to 8 years	First 10 days 80%, next 50%
	Over 8 years	First 10 days 100%, next 50%
Caring for a child in hospital	Up to 5 years	60%
	From 5 to 8 years	80%
	Over 8 years	100%
Illness of an employee occurring no later than one month after dismissal	Doesn't matter	60%

In what cases is sick pay limited?

Sick leave is paid taking into account the legislative norms of the Russian Federation, which impose some restrictions on this process:

The income base for two years should not exceed the permissible amount (Article 14, Clause 3 of Federal Law No. 255).
That is, in 2014 the permissible value is 624,000 rubles, for 2015 – 670,000 rubles.
Accordingly, in 2018 this value is 1,294,000 rubles.
This amount will be used as a guide when calculating sick leave.
The certificate of incapacity for work should not contain any notes about violation of the regime.
That is, if the patient violated the prescribed regime, the date of violation is entered on the sheet and starting from there, benefits are calculated from the minimum wage.
Duration of insurance period.
When caring for a child, the amount of the benefit is determined by age and type of treatment.

When will sick leave be paid and who will do it?

Starting from 2011 to this day, sick leave, excluding the first three days (which are paid by the employer), is paid by the Social Insurance Fund. In the near future, it is expected that the fund will take full responsibility for paying for sick leave.

The organization will only need to correctly calculate the payment of benefits.

So, after the employer verifies the validity of the sick leave, it is transferred to the Social Insurance Fund, where they can also check all the data specified in the document. A fund employee has the right to check the accuracy of the data: he can call a medical institution and ask whether the doctor who signed the sick leave is working, whether the one who provided the certificate actually underwent treatment, whether there were any non-compliance with the treatment regimen, etc.

After receiving a sick leave certificate, the Social Insurance Fund calculates the amount of benefits for the sick leave certificate within ten working days. An employee can receive this benefit in the next payment (whether an advance or a salary).

If an employee provides sick leave a couple of days before salary, then temporary disability benefits are paid in the next period. The fund controls the accuracy of entering information into the sick leave certificate, and an employee of the organization must correctly calculate the amount of the benefit.

An important role here is played by the length of insurance and the non-insurance period, the average salary over the last few years, the presence of notes on the sheet, time of illness, and the maximum limit on the amount of sick pay.

The most important changes in legislation in 2019

As such, there were no changes regarding payment for sick leave in 2019. The only thing that may change is the calculation of interest based on the insurance period.

This year it is expected that the insurance period will increase by six months. In other words, to receive 100% payment for sick leave, you need to have 8 years and 6 months of experience. Until 2028, it is planned to increase the insurance period for the maximum payment to 15 years.

In this case, the Social Insurance Fund will take over all payments for sick leave.

Otherwise, everything remains the same. 2019 promises to be stable.

Conclusion

Finally, the time when workers in organizations were afraid of getting sick is over. Legislation stood up to protect ordinary citizens.

Now, in order to receive a good sickness benefit, it is enough to have a continuous insurance period. And you don’t have to work for only one organization.

Sick leave certificates can be collected from former places of employment.

Therefore, you should not neglect the documents that the accounting department issues upon dismissal; they may still be useful.

Learn about calculating sick leave from the video.

In contact with

Payment of sick leave depends on the length of service of the employee and his average earnings. Therefore, the amount of sick leave will be different for different employees.

The calculation of sick leave is carried out by an accountant. He must do this within 10 days after the employee brings him a legally issued sick leave. The employee must receive sick leave payments on the next payday.

How is sick leave calculated?

As already mentioned, the amount of payments depends on the employee’s length of service and his average earnings. To calculate the average earnings of an employee, it is necessary to take the amount of his labor income for the last 2 years, starting from the moment of the employee’s illness. That is, all payments for which insurance premiums were calculated by the employer.

Thus, to calculate sick leave payments in 2018, it is worth taking into account the employee’s income for 2017 and 2016. For example, an employee fell ill on February 10, 2018. For the calculation, the employee’s salary for 2017 and 2016 is taken. But there is a maximum and minimum amount of employee income from which deductions from the Social Insurance Fund are made. In 2016 and 2017, these amounts were 718 thousand and 755 thousand rubles, respectively. The maximum amount of earnings for calculating sick leave is limited by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability.”

The formula for average daily earnings is as follows: Sick leave payments = amount of income for the last 2 years / 730, where 730 is the number of days for 2 years. If the year was a leap year, then for the calculation you need to take the number 731. Therefore, the maximum amount of daily earnings on sick leave in 2018 will be equal to (718,000 + 755,000) / 730 = 2017.81 rubles.

There is also a minimum average salary for an employee per day. It is calculated based on the minimum wage. It will be equal to (9,489 * 24 (number of months in 2 years)) / 730 = 311.97 rubles.

Having calculated the average daily earnings of an employee, it must be multiplied by the number of days of incapacity and by a coefficient that is determined by length of service.

What percentage of sick leave is paid?

The length of service for calculating sick leave must be counted from the date of opening of the sick leave. It is calculated in full months and years. It is worth considering that to calculate the length of service, 1 month is 30 days, and 1 year is 12 months. This order is established for counting “tails”. Full years and months do not need to be converted to days and back.

If an employee has more than 8 years of insurance experience, then he receives sick leave in the amount of 100% of average earnings. If the employee’s experience is from 5 to 8 years, then 80%, but if the employee’s experience is up to 5 years, then 60%. If an employee “went on sick leave” without having worked for even six months, then the value of the all-Russian minimum wage is taken for calculation, which in 2018 is equal to 9,489 rubles.

The sick leave must be issued in full accordance with the procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. This is the main condition for accrual on sick leave.

An example of calculating sick leave: Citizen A. was on sick leave from January 15 to January 23, 2015 (8 days). Total earnings for 2013 - 376 thousand, for 2014 - 489 thousand. Work experience 6 years.

Average earnings per day = (376,000 + 489,000) / 730 = 1,184.93 rubles

Amount to be received = (1,184.93 * 8) * 80% = 7,583.56 rubles

Citizen M. was on sick leave from March 3 to March 21, 2018 (18 days). She has 7 years of insurance experience, but she did not work either in 2017 or 2016.

Average earnings M. = (9,489 * 24) / 730 = 311.86 rubles

Amount to be received = (311.86 * 18) * 80% = 4,490.9 rubles.

How many days are paid

An employer is obliged to pay its employee for periods of temporary incapacity for work for the following reasons:

the employee himself fell ill;
he suffered an injury that temporarily leaves him unable to work. In this case, injuries received at home and injuries received at work are paid, but the procedure for calculating benefits is slightly different;
the employee required rehabilitation in a sanatorium or boarding house after undergoing inpatient treatment;
the employee needed prosthetics, which he received at a public medical institution;
the quarantine the employee was forced to remain in;
caring for a sick family member;
the employee was caring for a child under 7 years of age or another incapacitated family member in quarantine.

These are general rules, but there are exceptions to them:

sick leave is not paid if the employee is caring for a family member who is over 15 years old and is in a hospital;
for caring for a chronic patient during periods of remission of the disease.

Payment of disability benefits occurs in fractions: the first days are paid at the expense of the Social Insurance Fund, and the subsequent days at the expense of the employer. If the basis for issuing a sick leave is caring for a sick family member, including a child, then payment is made entirely from the Social Insurance Fund.

As practice shows, people most often take sick leave to care for children. Working women are at risk. Fathers and grandparents take sick leave less often. When drawing up a certificate of incapacity for work, the doctor does not require documents that will confirm the relationship of the sick child with the person issuing sick leave. The design takes place from the words of an adult.

The maximum duration of illness can be 60 calendar days per year. However, the FSS has developed a list of diseases for which you can take up to 90 calendar days a year. This rule applies to children under 7 years of age. If a child aged 7 to 15 years falls ill, then the maximum annual duration of his illness is reduced to 45 calendar days per year. If the child is already 15 years old, the mother will not be given sick leave. If the child is disabled, then the maximum period of payment for sick leave to care for him is up to 120 calendar days per year.

How many sheets are paid per year

The number of sick leaves per year is not limited. The only limit is the number of sick days for which the employee will receive payment. The employee himself can afford to be sick no more than 30 calendar days per year.

If an employee is sick longer, then only a special medical commission can extend the period of sick leave. The extension period is another 30 calendar days. In severe cases, the period of sick leave can be extended to four months, but then the issue of assigning disability may be raised. Therefore, an employee can take as many sick leaves as he wants. This could be 30 sick leaves of 1 day each or 2 sick leaves of 15 days each.

When is payment due?

The employee must bring the sick leave certificate to the accounting department of his employer. Within 10 days after this, the accountant makes the corresponding calculation. The employee should not write any statement, since this is not his whim, but the responsibility of the employer. Payment under the certificate of incapacity for work must be made in the coming days of payment of wages or advance payment to all employees.

It is advisable to submit sick leave to the accounting department immediately after illness. But if for some reason the employee cannot do this, then he has six months left from the date on which the certificate of incapacity for work was closed.

If for some reason the employee missed this deadline, then he must contact the territorial body of the insurer directly for payment. In this case, the applicant will have to prove that he could not apply for payment earlier, since there were good reasons for this.

No law gives the exact concept of “good reason”, but, according to practice, these include:

force majeure and force majeure;
long-term illness;
Moving to another city;
illegal dismissal and forced absenteeism;
injury, illness or death of a close relative.

Valid reasons include other circumstances that are prescribed in the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2007 No. 74. Insurer employees will approach each individual case separately and consider it individually.

Do not forget that there are some circumstances in which the timing of applying to the employer for sick leave payment differs slightly from the generally accepted:

Even a dismissed employee can apply for sick pay. But two prerequisites must be met:
- less than 30 days have passed since the employment relationship was officially terminated;
- the insured event concerns the former employee personally, that is, receiving sick leave, for example, in connection with caring for a sick relative, will no longer be possible.
The employer is obliged to pay sick leave even if the employee has not yet recovered and is undergoing treatment in another medical institution. For example, an employee gets sick and goes to the hospital. He was given inpatient treatment, some seizures were relieved, and then he was sent for further treatment to a clinic at his place of residence. At the hospital he was given a certificate of incapacity for work. Already in the clinic after recovery, he will receive another certificate of incapacity for work. At the same time, he has the right to file the first sick leave in order to make appropriate payments to him. And the employer is obliged to pay for the submitted certificate of incapacity for work.
In the event of the death of a citizen who is entitled to sick leave payments, his heirs are required to submit an application for the transfer of the appropriate amounts to them within 4 months from the date of death.

Sick leave for injury

An employee can suffer both a domestic injury and an injury at work. A domestic injury is an injury received outside of working hours and in no way related to the performance of the injured person’s work duties.

Some injuries require long-term treatment, including inpatient treatment. A sick leave certificate is issued in the general manner, taking into account some nuances:

for outpatient treatment, it is issued by a doctor for a period of up to 15 days. If the employee does not recover during this time, the sick leave can be extended for another 15 days. The maximum period of sick leave is 12 months, but it must be extended every 15 days;
If an employee requires treatment in a hospital, the sick leave will be issued by the attending physician after discharge for the entire period of stay in the hospital. If there is a need, the sick leave will be extended for another 10 days for treatment at the clinic at the place of residence.

If the victim has an indefinite employment contract, then all days of illness are paid, if urgent, then only 75 days. Payment is made according to a standard scheme, depending on length of service and average earnings. An industrial injury is an injury sustained while an employee is performing his or her job duties. If treatment is required, the employer is obliged to pay for these days in full. Payment is made from the funds of the Social Insurance Fund.

In order for the Social Insurance Fund to pay an employee for sick days, two documents are required:

sick leave;
a certificate stating that the case is recognized as a work-related injury. This will be determined by a special commission.

Payment is made regardless of the employee’s length of service in the amount of 100% of his average earnings. If it is established that he received the injury through his own fault, then payment will be made in the amount of 75%.

Payment for holidays

Sick leave is issued in calendar days, which includes weekends and non-working days. Therefore, payment must be made according to the general principle. The same rule applies to payment for days off, which are non-working holidays in accordance with Government Decrees.

These days will not be paid in the following cases:

if the disability occurred as a result of the employee intentionally causing harm to his health;
the employee fell ill while on administrative leave;
the employee was taken into custody;
the employee was arrested;
the employee was suspended from work.

Payment of sick leave for part-time workers

The method of payment for sick leave for a part-time worker depends on where the part-time worker was employed for the last 2 years that preceded his illness. It may turn out that it worked:

with the same employers as in the year when you went on sick leave. Then the same employers make the payment. When an employee applies for sick leave, he will need to issue as many copies of certificates of incapacity for work as there are employers. At the same time, you cannot issue one sick leave and make copies of it;
from other employers than those for whom he worked in the year in which he took sick leave. Then he can apply for payment from any of these employers. In this case, only 1 sick leave is issued to the employer from whom he plans to receive benefits. But to this sheet he must attach information about his income for the last 2 years, which he received from other employers;
with the same employers, but also had other jobs. Then he has the right to issue a certificate of incapacity for work in the name of any employer who is currently his current employer. It is also necessary to attach documents that confirm the amount of income for the previous 2 years.

As a rule, a part-time worker works for each employer for less than 8 hours. To calculate sick leave payments, the following nuances must be taken into account:

the calculation must be made based on the average earnings of a part-time worker over the past 2 years, if the average earnings are greater than the minimum wage;
the calculation is made based on the minimum wage, if the average salary is less than the minimum wage, and in this case, the share of the minimum wage is taken into account, determined in proportion to the employee’s actual working hours under the contract.

Payment after dismissal

After the employment relationship between the employee and the employer has ended, the employee still has the right to pay for his sick leave. But there are several nuances:

the period of temporary disability must begin within 30 days after dismissal;
the former employee should not be employed at a new place of work during the period of illness;
the former employee should not have official unemployed status, that is, he did not have time to get on the queue at the Employment Center and does not receive unemployment benefits;
Only sick leave will be paid, which is issued “for oneself”, but not for “care” for a child or other sick relative;
The former employee must submit a certificate of incapacity for work within six months after dismissal. This period may be changed if there are valid reasons. Then the payment will be made not by the employer, but by the territorial body of the insurer.

Now the question arises about the moment of payment. If payments are made to the employee on paydays, then what about the dismissed employee? The rules apply exactly the same. The employer is obliged to transfer benefits to the dismissed employee at the same time that other employees receive wages or advance payments. If within a month after submitting the documents, the dismissed employee has not received payment, then this is a reason to file a written claim against the employer or a lawsuit in court.

If the former employee managed to register as unemployed with the Employment Center, then he also has the right to pay sick leave. The amount of temporary disability benefits is the same as the amount of unemployment benefits. Payments are made at the expense of the Social Insurance Fund.

- this is an official confirmation of the employee’s absence from his workplace due to illness, for which he can receive monetary compensation.

Every citizen of the Russian Federation who officially works at the enterprise has the right to receive such compensation, or no later than a month after the date of dismissal. You have the legal right to submit sick leave to the company’s accounting department, even if you fell ill within a month after you paid off. However, in this case, accountants have the legal right to ask you for a photocopy of your work record book, which shows that you did not get a job this month, otherwise the responsibility for calculating the amount of sick leave falls on the new place of work.

How to get a certificate of incapacity for work

In order to receive sick leave as an excuse for your absence from work, you should contact any medical institution that has a license to conduct medical activities in Russia. Only such organizations are issued forms of the established form with a registration number.

A sick person has the right to receive a certificate of incapacity for work either on the day of going to the hospital or on the last day of illness. A sick leave opened after recovery has no legal force.

Reasons why a doctor may issue a sick leave certificate to an insured person:

Pregnancy and childbirth.
General diseases.
Domestic and industrial injuries.
Prosthetics.
Quarantine.
Caring for a sick family member.

Providing a sheet to the accounting department for payment

Next, the employee must submit the sick leave to the accounting department of the enterprise where he is employed. The accounting department is already accruing sick leave for payment. According to the new legislation in 2014, all obligations to pay compensation are fully assumed by the Social Insurance Fund, although previously the company had to compensate for the first three days. Despite this, the company’s accountants must calculate the amount of benefits for sick leave, and then submit an application to the fund to compensate for the amount of sick leave.

After the correctly completed sick leave has been received by the accounting department, the average daily wage should be calculated to calculate compensation.

Calculation of average daily earnings

Previously, the average daily salary was calculated based on one full year before the illness; according to the latest version of the Law, the salary for 2 full years before the date of sick leave should be taken into account. For example, if a letter was received according to which the employee fell ill in May 2014, then we will take into account earnings from January 2012 to December 2013. The resulting amount should be divided by 730 (731 if this period includes a leap year), so we get the average daily earnings.

When calculating the average daily amount, it is worth considering some nuances. Only those amounts from which all insurance premiums have been paid should be taken into account. The maximum limit of the average daily salary in 2014 was 1479.45 rubles. for sick leave.

Certificate from the previous place of work for accrual to the “new” employee

If an employee has recently worked at an enterprise, then along with the sick leave he must have a certificate for accrual of sick leave from his previous place of work about the amount of salary for the specified period. When making payments from a previous place of work, the employee must be issued a certificate of income for the last 2 years of work. If they did not receive a certificate for calculating sick leave during the calculation, or it was lost, then they can request it from the accounting department of their previous place of work, or at the request of the accounting department, such a certificate will be transferred by the fund.

At the request of the employee, a different period for calculating average daily earnings can be chosen. An employee can take other years for calculation; to do this, he needs to contact the accounting department with a written request.

Calculation of average daily benefit

The next step should be the calculation of the average daily benefit, the amount of which depends on the employee’s insurance coverage. The length of service for accruing sick leave, as well as its impact on the percentage of payment for sick leave, can be clearly seen in the table:

Please note that when calculating, the average daily benefit should not exceed 1,479.45 rubles, but also not be less than the minimum wage. This figure in 2014 is 5554.00 rubles. per month, that is, 182.60 rubles. per day (5554.00*12/365). If the benefit amount is below the minimum wage, then the amount according to the minimum wage indicator should be taken for calculation.

Cases in which the minimum wage is taken as the average daily benefit

This is not the only case when payment is made based on the minimum wage. Such situations include:

Insurance experience is less than 6 months.
There are no accruals in the billing period.
If the employee violated the rules.
If the sheet is opened due to alcohol or drug intoxication.

Features of calculating maternity sick leave

Particular attention should be paid to payment of sick leave during pregnancy, since this occurs according to a different principle.

Maternity sick leave is also calculated on the basis of 2 full years before the date of sick leave. However, the received amount should not always be divided by 730; from this number of days, the days of the next vacation or maternity leave, as well as the days when the woman was distracted from work while maintaining her salary, must be subtracted.

When you accrue sick leave for pregnancy, take into account all the restrictions: the daily benefit should be in the range of 182.60 - 1479.45 rubles, the maximum amount of the entire benefit should not exceed 207,123.00 rubles.

The company must accrue sick leave for pregnancy, even if the sick leave was issued within a month after dismissal.

Sick leave for child care

There are also specifics when calculating sick leave for child care. Since 2014, special restrictions have been introduced on the number of days to care for a sick child. The number of days allotted to a parent to care for a sick child is reflected in the following table.

A parent may be on treatment with a child for a longer period, but the Social Insurance Fund will not compensate for this amount. Days are recorded separately for each child; they must be monitored by the enterprise’s accounting department. The accrual of sick leave for care is slightly different from the usual: the amount of benefits is paid for the first 10 days in accordance with the length of service, the rest - only 50% of the average daily earnings.

The employee must also have a certificate for accrual of sick leave, which indicates that the second guardian was not on sick leave for care.

Example of accrual of sick leave

Let's say citizen Vasiliev I.A. was ill from May 15 to June 7, 2014 and brought a sick leave note to the company’s accounting department, the cause of which was a general illness. Ivan Alekseevich has been working for 5 years and 7 months, of which 2 years and 8 months at his last place of work, the company regularly pays contributions for him.

To calculate sick leave, we will take into account the years 2012 and 2013. The total salary for 2012 was 265,384.56 rubles, and for 2013 - 289,754.81 rubles, the total income for two years was 555,139.37 rubles.

Next, we calculate the average daily salary: 760.46 rubles. (555139.37/730). We divide the amount of earnings for 2 years by 730, since there were no leap years in the calculation. This amount of average daily earnings meets the requirements: it is not higher than the maximum limit and not lower than the daily minimum wage.

In accordance with the length of service, we calculate the amount of the average daily benefit. Since the employee’s total insurance experience is more than 5 years, but less than 8, only 80% of earnings should be compensated: 760.46 * 80% = 608.37 rubles. This amount also does not affect the limit values.

At the final stage, we will calculate the amount of benefits that should be compensated to the employee. The total period of illness was 24 full calendar days, and it is for this number of days that we will accrue a monetary reward: 608.37 * 24 = 14,600.88 rubles.

When submitting an application for sick leave compensation to the social insurance fund for employee Vasiliev I.A. indicate the amount of 14600.88 rubles.

Accrual of sick leave. Reflection in accounting

When sick leave is accrued, the postings, starting from 2013, are slightly different, since since last year the entire amount on the certificate of incapacity for work has been compensated by the social insurance fund. To reflect the accrued amount of benefits for sick leave, we use account 69 in the debit, which combines calculations for social insurance and security, and in the corresponding account we reflect credit 70 “Settlements with personnel for wages”. Before 2013, there were more entries; it was necessary to make additional entries to reflect the part that was paid from the company’s funds.

Next you need to close the accrual of sick leave. In this case, we use the following wiring. We close the paid tax amount in the amount of 13% of the accrued amount. We reflect it as follows: in debit account 70, in credit we reflect account 68 - “Calculations for taxes and fees”. It should be taken into account that if an employee has special tax deductions, then the tax base must be reduced by the amount of deductions.

When paying for sick leave, mandatory insurance contributions are not charged, so the latter should display the posting for the transfer of funds to employees' accounts. To do this, we use account 70 in debit, and in credit we use account 50 if the employee receives salary and sick leave at the cash desk, and account 51 in the case when the employee receives money on a bank card.

An example of recording disability benefits

Let's consider the accrual of sick leave in accounting using the example of Vasiliev I.A. taking into account that Vasiliev does not use tax deductions.

Thus, account 70 was closed for this employee.

Submitting an application to the FSS

After the accounting department has processed all the sick leave and made a full calculation of it, the accounting department employees make an application to the Social Insurance Fund to compensate the amount for sick leave. The fund does not have a special sample of this application, however, on the official website of the FSS you can download an approximate form. This application should indicate the details of the enterprise, the amount to be repaid, the taxation regime and the list of attached documents. If the application includes sick leave for pregnancy and childbirth, certified copies of the following documents must be attached to it:

Sick leave with calculation.
Payroll sheet.
Employment history.
Staffing schedule.
The order of acceptance to work.

After the FSS has accepted all the necessary documents from the accounting department and registered the application, the fund undertakes to compensate the employees in full after 10 days.

Some features when accepting sick leave by the accounting department

When accepting sick leave from employees, special attention should be paid to filling it out correctly. Very often, the hospital may make mistakes in writing passport data; also pay attention to the date of birth and the correct indication of the name of the company. The name of the organization should not contain quotation marks. It should also be noted that the fund will not take into account sick leave in which more than 2 errors were made. It is better to return such sick leave to the employee for replacement.

You should not accept for payment sick leave that the employee turned in 6 months after his full recovery, because the fund will probably not take such sick leave into account. You can compensate for such “overdue” sick leave only if the fund issues a certificate stating that they are ready to take into account such a certificate of incapacity for work for some important reason. If the fund identifies such errors, it has every right not to take such a sheet for accounting.

Every year the fund has the right to come to the enterprise to check the accrual of sick leave. If errors are detected both in registration and in calculations, the fund may not take into account some sick leave and issue a fine personally to the accountant who made the mistake, so you should be very careful when calculating sick leave sheets.

The maximum amount of sick leave in 2019, as well as the minimum payment, varies compared to previous years due to changes in the applied indicators. How to calculate sick leave correctly? What is the maximum and minimum payout threshold? We will consider the answers to these and other questions in the material below, and also show how to calculate maternity benefits in 2019 using an example.

Key points when calculating sick leave in 2019

There are 2 blocks of main points that you need to know before starting the calculation.

1st block - initial calculation parameters

1. Who pays for sick leave:

for illness and injury (non-occupational):

the first 3 days - by the employer;
subsequent days - from the FSS budget;

other reasons:

for the entire period - from the FSS budget.

2. Who is paid sick leave:

employees under an employment contract;
recipients of funds from which contributions to the Social Insurance Fund are paid.

IMPORTANT! Foreign citizens temporarily staying in Russia and working in Russian organizations are also entitled to sick pay if they have an employment contract and the employer (insurer) has paid contributions for the foreigner to the Social Insurance Fund for 6 months prior to the month in which the incapacity occurred (Article 2 of the law “ On compulsory social insurance in case of temporary disability and in connection with maternity" dated December 29, 2006 No. 255-FZ).

3. How sick leave is paid.

Calendar days of incapacity for work (indicated on the sick leave certificate) are paid. The exceptions (under Article 9 of the Law “On Mandatory Social Insurance...” dated December 29, 2006 No. 255-FZ) are the periods:

downtime;
suspension from work;
other exemption from work with full or partial compensation, except for annual basic leave;
the employee’s stay in custody or arrest;
conducting forensic and medical examinations.

2nd block - indicators for calculation

1. Percentage of earnings depending on length of service. Payment of accrued benefits in 2018-2019 is made taking into account the following ratios:

IMPORTANT! If the incapacity for work occurs as a result of an occupational disease or an emergency at work, 100% of earnings are immediately taken into account. In this case, the maximum payment for sick leave is limited to 4 times the monthly insurance payment in the Social Insurance Fund (Article 9 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ).

Restrictions on payments based on length of service do not apply to sick pay for maternity leave.

Read about calculating sick leave for pregnancy and childbirth .

2. Calculation period. It is 2 years before the year of sick leave. Includes all payments from which contributions to the Social Insurance Fund were calculated, including from other employers (Article 14 of Law No. 255-FZ).

3. Divider to obtain the average daily earnings. For sick leave, the figure of 730 is always used. An exception here would be calculations related to maternity benefits. For them, the formula (if we are not talking about determining the minimum or maximum benefit amount) takes the actual number of days in the calculation period, from which the duration of certain periods must be subtracted.

Read more about the features of recording the number of days in a period for sick leave for pregnancy and childbirth in the material “When do they give sick leave for pregnancy and childbirth?” .

Minimum amount of sick pay in 2019

The amount of average earnings for the period of incapacity calculated according to the basic method must be compared to the minimum indicator. This is usually necessary in cases where the sick employee, for some reason, did not work for 2 years before the sick leave and the amount of the benefit calculated for the month may be less than the established 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! From May 1, 2018, the minimum wage is 11,163 rubles. (Article 1 of the Law “On Minimum Wages” dated June 19, 2000 No. 82-FZ), and from January 1, 2019 the minimum wage amounted to 11,280 rubles.

Read about the taxation of sick leave personal income tax in the article “Is sick leave (sick leave) subject to personal income tax?” .

Maximum amount of sick pay in 2019

The maximum payment for sick leave in 2019, as before, is made dependent on the maximum base for calculating insurance contributions to the Social Insurance Fund. The value is established annually (indexed) by resolutions of the Government of the Russian Federation and characterizes the maximum amount with which contributions to the Social Insurance Fund can be paid for the year. Thus, the FSS cannot pay benefits in an amount above this limit (it does not receive contributions for this).

In practice, this looks like a second example of the result of the original calculation of average earnings, but now to the maximum amount of sick leave that the Social Insurance Fund compensates.

The maximum base for calculating contributions was:

in 2016 - 718,000 rubles;
in 2017 - 755,000 rubles;
in 2018 - 815,000 rubles;
in 2019 - 865,000 rubles.

This means that in 2019, the value of the average daily earnings for calculating the maximum sick leave payment cannot be greater than:

(755,000 + 815,000) / 730 = 2,150.68 rubles.

And for 2018 it should not exceed:

(718,000 + 755,000) / 730 = 2,017.81 rubles.

The procedure for calculating sick leave pay - 2019 using an example: how to calculate sick leave for pregnancy and childbirth

The employee was hired by the organization under an employment contract on July 1, 2017. This is her first place of work. The employee's salary is 28,000 rubles. In December, she was paid a year-end bonus in the amount of her salary. On January 14, 2019, the employee went on maternity leave.

Average earnings for 2 years (January - December 2017 + January - December 2018) amounted to 296,000 rubles. This means that the average daily earnings are 405.48 rubles. (296,000 / 730).
Let's determine how much the average daily wage is according to the minimum wage:

11,280 × 24 / 730 = 370.85 rubles.

No minimum wage calculations were needed. We take as a basis the calculation option that is more beneficial for the employee based on the amount of earnings over the last 2 years.

IMPORTANT! If the length of service is less than 6 months, the calculation is made only according to the minimum wage.

Compare the average daily cost with the maximum:

RUB 405.48< 2 150,68 руб.

It is less than the maximum amount of sick leave in 2019 according to the maximum value of the insurance premium base (RUB 2,150.68).

4. The maximum amount of sick leave that an employee can count on:

140 (calendar days) × 405.48 = 56,767.20 rubles.

For more examples of calculating sick leave, see .

Maximum sick leave period

Speaking about the maximum sick leave payment in 2018-2019, one cannot help but recall the 2nd part of the final calculation formula - the duration of the period of illness in calendar days. Sick leave is issued according to strictly regulated rules for a period established by law.

The most common maximum terms are:

For outpatient treatment - 15 days inclusive.
Inpatient treatment - the period of stay in a hospital plus up to 10 days inclusive after hospitalization on an outpatient basis.
Continuation of treatment in sanatorium-type institutions - 24 days inclusive.

IMPORTANT! If the illness (injury) is related to the professional activity of the sick person, the travel time to the medical institution and back is included in the sanatorium sick leave.

For pregnancy and childbirth - 140-196 days (depending on the situation).
Caring for a sick child:

up to 7 years - for the entire period of illness;
from 7 to 15 years - for 15 days inclusive;
over 15 years of age for outpatient treatment - for 3 days.

IMPORTANT! Standard treatment periods can be extended, but only by decision of a special medical commission.

Read about the rules for filling out sick leave brought by an employee in the material “An example of filling out a sick leave certificate by an employer” .

Results

The maximum amount of sick leave in 2019 is limited to:

a limited indicator of average daily earnings according to the maximum value of the base established for contributions to the Social Insurance Fund: for 2019 - 2,150.68 rubles / day, for 2018 - 2,017.81 rubles / day;
limited duration of sick leave in days (for a standard case of staying at home due to an ordinary illness - no more than 15).

That is, in a normal situation, the maximum payment for sick leave in 2019 cannot be more: 15 × 2,150.68 = 32,260.20 rubles.