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Accrual of sick leave is an example. How to calculate sick leave? Benefit calculation example

The indexation coefficient for a one-time benefit at the birth of a child, for registration in the early stages of pregnancy, and the minimum amount of child care benefits for children up to one and a half years old has not been approved. These benefits will be indexed separately by the Government no earlier than February. Until this point, you need to use the benefits established in 2015. Maternity benefits and sick leave are not indexed. They should be calculated based on average earnings for 2014 and 2015. See this article for more details.

14.01.2016

Benefits in the Social Insurance Fund can be divided into two parts:

1. children (related to pregnancy, childbirth, birth and child care)

2. sick leave (due to employee illness)

In this article we will talk about all these benefits. And pay attention to our table - it shows the amount of benefits taking into account indexation from February 1, 2016 until indexation.

Amounts of benefits in the Social Insurance Fund, taking into account indexation in 2016, table

Maximum monthly child care benefit

RUB 21,554.82

RUB 21,554.82

Minimum amount of maternity benefit

28,555.4 rub. (for multiple pregnancy - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles).

28,555.4 rub. (for multiple pregnancy - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles).

Maximum amount of maternity benefit

RUB 248,164 (for multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles).

Minimum average daily earnings for calculating benefits (based on the minimum wage)

Maximum average daily earnings for calculating benefits

Calculation period for calculating sick leave

Reimbursement of benefits from the Social Insurance Fund in 2016 (benefits from the Social Insurance Fund in 2016)

Employers have the right to reimburse all types of benefits from the Social Insurance Fund. Exception: the amount of sick leave benefits accrued to the employee for the first three days of incapacity, provided that the employee himself fell ill and not a member of his family (child).

The fact is that temporary disability benefits are paid depending on the reason for issuing sick leave:

  • either partly at the expense of the organization, and partly at the expense of the FSS of Russia;
  • or only at the expense of the Russian Social Insurance Fund.

From the first day, the benefit is reimbursed by the FSS of Russia if a certificate of incapacity for work is issued, for example, in connection with caring for a sick family member (including a child) or in connection with an industrial accident or occupational disease. If the employee himself falls ill and the disability is not related to any work injury or occupational disease, then the temporary disability benefit for the first three days of the employee’s illness is paid by the organization at its own expense. From the fourth day of illness, the amount of the organization’s benefit is reimbursed by the FSS of Russia (subclause 1, clause 2, article 3 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ).

How much do employers pay benefits for the birth of a child in 2016 (one-time benefit in 2016)

There are two types of benefits associated with the birth of a child, which are paid by the employer, and then reimburse the amount of these benefits from the Social Insurance Fund. The first is a one-time benefit for women registered with medical organizations in the early stages of pregnancy. See the table for its size in 2016. The second is a one-time benefit for the birth of a child. Its size is also indicated in our table. The government has indexed these sizes since January 1, 2016.

Documents for assigning benefits to the Social Insurance Fund

Type of benefit

Document provided by the employee to receive benefits

One-time benefit for women registered with medical organizations in the early stages of pregnancy

Certificate from the antenatal clinic (clause 22 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n)

One-time benefit for the birth of a child

Application for granting a benefit, a certificate of birth of a child, a certificate from the other parent’s place of work stating that the benefit was not paid to him (clause 28 of Order No. 1012n)

When do you need to pay Social Security benefits in 2016 (payment of benefits)

The FSS benefit must be assigned in 2016 within 10 calendar days after the employee has submitted the documents serving as the basis for calculating the benefit. The benefit is paid on the day closest to the date of payment of the benefit, which is set for the payment of wages.

In this case, the lump sum benefit for the birth of a child must be paid within the same 10 days that are provided for calculating the benefit. The same applies to a one-time benefit for women registered in medical institutions in the early stages of pregnancy, if the certificate of registration in the early stages of pregnancy is submitted later than the sick leave certificate (clause 1, article 15 of Law No. 255-FZ, clause 24 and 30 Order No. 1012n).

How much do employers pay Social Security benefits for children under 1.5 years of age in 2016?

The childcare benefit for a child up to one and a half years old is calculated as follows (clause 1, article 11.2 and clause 5.1, article 14 of Law No. 255-FZ):

Maximum average daily earnings, based on which they are calculated child benefit in 2016, equal to 1,772.60 rubles. [(RUB 670,000 + RUB 624,000) : 730 days]. This means that the maximum monthly benefit for a child in the Social Insurance Fund up to 1.5 years old in 2016 is 21,554.82 rubles.

Days excluded from the calculation period when calculating maternity and child benefits to the Social Insurance Fund in 2016 (clause 3.1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ)

Next, the actual calculated average daily earnings are compared with the minimum. It is determined based on the minimum wage in the manner prescribed in paragraph 15(3) of the Regulations approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375.

The minimum average daily earnings for calculating child benefits in 2016 is (minimum wage × 24 months: 730 days). After comparing the actual average daily earnings and the minimum amount, the larger amount is assigned to payment.

Please note that child benefits are not subject to personal income tax and insurance contributions (clause 1 of article 217 of the Tax Code of the Russian Federation and subclause 1 of clause 1 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ and subclause 1 of clause 1 of article 20.1 Federal Law dated July 24, 1998 No. 125-FZ).

Example 1. Calculation of benefits for child care up to 1.5 years in 2016

E.A. Panteleeva has been working at Fitness Class LLC as an instructor since 2012. From June 1, 2016, she goes on maternity leave for up to one and a half years, about which she wrote a corresponding statement. This is Panteleeva’s first child.

The calculation period for calculating benefits is two calendar years: 2014 and 2015.

In 2014, Panteleeva was sick for 21 calendar days, and in 2015 she was on sick leave for 5 days. There are no other grounds for excluding days from the billing period.

For 2014, Panteleeva’s salary amounted to 450,000 rubles, and for 2015 - 538,000 rubles. Receipts for 2014-2015 did not exceed the limit values, therefore, when calculating benefits, they will be taken into account in full.

Considering that in 2014-2015 Panteleeva was on sick leave for 21 and 5 days, the duration of the billing period will be 704 calendar days (730 - 26).

The average daily earnings of a female worker is 1,403.4 rubles. [(RUB 450,000 + RUB 538,000) : 704 days].

This value does not exceed the established maximum average daily earnings (RUB 1,403.4).< 1 772,60 руб.). Поэтому детское пособие будет рассчитано исходя из фактически начисленного среднего заработка сотрудницы.

Now let's calculate the monthly child care allowance. It will be 17,065 rubles. (RUB 1,403.4 x 30.4 days x 40%). The calculated benefit amount is greater than the established minimum wage. So, E.A. Panteleeva will receive a monthly allowance for child care up to one and a half years old in the amount of 17,065 rubles.

How to calculate child care benefits for less than a month

Let’s say an employee’s maternity leave ends in the middle of the month, then the benefit for a child up to 1.5 years old in 2016 needs to be determined for less than a month. In this case, the benefit is calculated in proportion to calendar days (including weekends and holidays).

Then the calculation of benefits is done according to the formula (clause 47 of the Procedure, No. 1012n):

Example 2. Calculation of child care benefits for children up to 1.5 years old, if parental leave began in the middle of the month

Let's use the conditions from example 1, changing them slightly. Let’s assume that Panteleeva, an employee of Fitness Class LLC, went on maternity leave for a child of up to one and a half years from June 11, 2016.

The amount of benefit for a full month, which was calculated by Panteleeva, amounted to 17,065 rubles. There are 30 calendar days in June, of which only 20 days are vacation days.

Thus, for June 2016, Panteleeva is entitled to a benefit in the amount of 11,376.6 rubles. (RUB 17,065: 30 days × 20 days)

How the amount of sick leave benefits depends on the employee’s insurance record

Calculation of sick leave in 2016: rules

When calculating sick leave benefits in 2016, you need to pay attention to the new maximum average daily earnings. But first, let us recall the formula by which the average daily earnings are determined (clause 1, article 14 of Law No. 255-FZ and clause 15(1) of Regulation No. 375):

Please note: the number 730 here is not subject to any adjustment. This is a fixed value and does not depend on whether it falls within the billing period leap year or not. Thus, the maximum average daily earnings, on the basis of which sick leave is calculated in 2016, is 1,772.6 rubles.[(RUB 624,000 + RUB 670,000) : 730 days]. Let us remind you that the same maximum applies to maternity and child benefits. Compare the average daily earnings that you actually calculated with the minimum. It is determined based on the minimum wage (6204 in 2016) in the manner prescribed in paragraph 15(3) of Regulation No. 375. The minimum average daily earnings for accrual of sick leave benefits in 2016 is 203.97 rubles.(RUB 6,204 × 24 months: 730 days). Comparing the actual average daily earnings and the minimum amount, assign the larger amount for payment. Once the average daily earnings are established, determine the amount of the benefit itself. Do not forget that it also depends on the employee’s insurance experience (Article 7 of Law No. 255-FZ).

The formula for calculating sick leave in 2016 will be as follows:

An example of calculating sick leave in 2016

Secretary O.M. Filatova was on sick leave from January 15 to January 21, 2016, inclusive (seven calendar days).

For 2014 O.M. Filatova received a salary from which insurance premiums were calculated to the Federal Social Insurance Fund of the Russian Federation in the amount of 240,000 rubles. For 2015 - in the amount of 288,000 rubles.

The employee’s insurance experience is more than 8 years, so she is entitled to receive temporary disability benefits in the amount of 100% of average earnings.

The average daily earnings for calculating benefits is 723.29 rubles. [(RUB 240,000 + RUB 288,000) : 730 days]. This value does not exceed the established maximum (RUB 723.29).< RUB 1,772.6) and more than the established minimum (RUB 723.29 > RUR 203.97).

The amount of benefits for the first three days of illness (from January 15 to January 17 inclusive), to be paid at the expense of the employer, is equal to 2169.87 rubles. (RUB 723.29 × 3 days). The benefit for the remaining days of temporary disability (from January 18 to January 21 inclusive), payable from the funds of the Federal Social Insurance Fund of the Russian Federation, is equal to 2893.16 rubles. (RUB 723.29 × 4 days).

The total benefit amount is RUB 5,063.03. (RUB 2169.87 + RUB 2893.16).

In accounting, the accountant made the following entries:

DEBIT 26 CREDIT 70

— 2169.87 rub. — temporary disability benefits have been accrued for the first three days of illness at the expense of the employer;

DEBIT 69 subaccount “Settlements with the Social Insurance Fund” CREDIT 70

— 2893.16 rub. — temporary disability benefits were accrued for the remaining days of illness at the expense of the Federal Social Insurance Fund of the Russian Federation;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”

— 658 rub. (RUB 5,063.03 × 13%) - personal income tax withheld from temporary disability benefits;

DEBIT 68 subaccount “Calculation of personal income tax” CREDIT 51

— 658 rub. — paid to the personal income tax budget, withheld from temporary disability benefits;

DEBIT 70 CREDIT 51

— 4405.03 rub. (5063.03 rubles - 658 rubles) - temporary disability benefits (minus withheld personal income tax) were transferred from the current account to the employee’s bank card.

The maternity benefit in 2016 is calculated taking into account the new maximum amounts. Calculation of maternity benefits in 2016 is based on the employee’s income for 2014 and 2015. In the article we will also tell you who is entitled to maternity benefits in 2016.

The procedure for calculating maternity benefits in 2016 has been established Federal law dated December 29, 2006 No. 255-FZ. In 2016, the same procedure applies. However, some indicators that are involved in calculating maternity benefits in 2016 have changed.

Who is paid maternity benefits in 2016

One of the documents required to assign maternity benefits is a certificate of incapacity for work.

The doctor writes out a certificate of incapacity for work for pregnancy and childbirth:

  • at 30 weeks of pregnancy for 140 calendar days - with a singleton pregnancy;
  • at 28 weeks of pregnancy for 194 calendar days - in case of multiple pregnancy.

Calculation of maternity benefits in 2016

The algorithm for calculating maternity benefits in 2016 is as follows.

Step 1. We determine the years of the billing period and the amount of payments taken into account (Parts 1, 2 and 3.2 of Article 14 of Law No. 255-FZ). In 2016, the calculation period includes 2014 and 2015.

Step 2. We calculate the number of calendar days taken into account in the billing period - we subtract the excluded days from the total number of calendar days in the billing period.

Step 3. We calculate the average daily earnings - divide the amount of payments taken into account (step 1 indicator) by the number of calendar days taken into account (step 2 indicator).

Step 4. We calculate the maximum amount of average daily earnings - divide the sum of the maximum values ​​of the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for each year of the billing period by 730.

Step 5. We compare the average daily earnings (step 3 indicator) with the maximum average daily earnings (step 4 indicator) and select the lower value.

Step 6. We determine the amount of the daily allowance - multiply the average daily earnings (step 5 indicator) by 100%.

Step 7. We calculate the amount of maternity benefits - we multiply the amount of the daily benefit by the number of calendar days falling during the period of maternity leave.

An example of calculating maternity benefits in 2016

The employee goes on maternity leave in February 2016. It did not replace the years of the billing period.

The amount of payments accrued to the employee in the billing period was:

  • for 2014 - 570,000 rubles;
  • for 2015 - 630,000 rubles.

During the billing period, the employee took sick leave several times. The total number of calendar days of her temporary disability was 131. The employee also went on vacation twice - for a total of 56 calendar days.

We will use an algorithm to calculate benefits.

Step 1. In our case, the calculation period is 2014 and 2015. The amount of payments taken into account was RUB 1,200,000. (570,000 rub. + 630,000 rub.).

Step 2. Let's determine the number of calendar days taken into account. It is equal to 600 calendars. days (365 calendar days (for 2014) + 365 calendar days (for 2015) - 131 calendar days (temporary disability)). We do not exclude the number of days of the next paid vacation.

Step 3. Let's calculate the average daily earnings. It will be 2000 rubles. (RUB 1,200,000: 600 calendar days).

Step 4. Let's calculate the maximum amount of average daily earnings. It is equal to 1,772.6 rubles. [(RUB 670,000 + RUB 624,000) : 730].

Step 5. Let's compare the two quantities. The maximum amount of daily earnings turned out to be less than the amount of actual daily earnings (1,772.6 rubles.< 2000 руб.). В соответствии с new edition Part 3.3 of Article 14 of Law No. 255-FZ, further calculations are made based on the amount of 1,772.6 rubles.

Step 6. The daily allowance is 1,772.6 rubles. (RUB 1,772.6 × 100%).

Step 7. Let's define total amount maternity benefits. It will be equal to 248,164 rubles. (RUB 1,772.6 × 140 calendar days).

How to pay funeral benefits in 2016

The employer pays funeral benefits at the expense of the Social Insurance Fund only (Article 10 of the Federal Law of January 12, 1996 No. 8-FZ):

  • to your employee (working on employment contract)
  • in the event of the death of a minor family member.

In other cases individuals apply for funeral benefits to their Social Security Fund at their place of residence.

To receive benefits, the employee must provide:

1) an application in any form for payment of benefits;

2) original death certificate issued by the civil registry office (clause 84 Guidelines, approved Resolution of the FSS dated 04/07/2008 No. 81);

3) documents confirming payment for burial services included in the guaranteed list (clause 5 of Article 9, clause 1 of Article 10 of Law No. 8-FZ). For example, CCP or BSO checks issued by the funeral service that provided these services.

An external part-time worker is paid a funeral benefit only if it was not paid at the main place of work of the part-time worker (Article 287 of the Labor Code of the Russian Federation, Article 2 of Law No. 255-FZ, Clause 2 of Article 10 of Law No. 8-FZ).

The funeral benefit at the expense of the Social Insurance Fund is paid in the lesser of the following amounts (Clause 1, Article 10 of Law No. 8-FZ):

  • the actual cost of funeral services from the guaranteed list;
  • the maximum benefit amount established as of January 1 of the year in which the burial took place.

The maximum benefit amount is indexed annually. In 2016 it is 5277.27 rubles. This amount can be adjusted by decree of the Government of the Russian Federation.

In districts and localities where regional coefficients are established, the maximum benefit amount must be increased by the corresponding coefficient.

The benefit must be paid on the day when the person who applied for it has submitted all the documents necessary to receive it (Clause 2, Article 10 of Law No. 8-FZ).

Catherine

She was registered in the early stages of pregnancy on November 25, 2015, and received a certificate on May 6. Please tell me, what amount of benefits is accrued (before February 1 or after February 1)?

By date of certificate

Olga

Maternity benefits are calculated for 2014 and 2015. And if I didn’t work in 2014, how will my maternity benefits be calculated?

Temporary disability benefits are provided in the following cases:

  • illness or injury of the insured person;
  • caring for a sick family member;
  • quarantine of the insured person, as well as quarantine of a child under 7 years of age attending preschool educational institution, or another family member recognized in in the prescribed manner incompetent;
  • implementation of prosthetics for medical reasons;
  • follow-up treatment in accordance with the established procedure in sanatorium-resort institutions.

In addition to the listed cases, temporary disability benefits are also paid in the event of an accident at work or an occupational disease. Their payment is regulated by Federal Law 125-FZ of July 24, 1998.

Source of payment for temporary disability benefits

In case of illness or injury, benefits for the first three days of temporary disability are paid at the expense of the policyholder, and for the remaining period, starting from the 4th day of temporary disability at the expense of the Federal Social Insurance Fund of the Russian Federation (Article 3, paragraph 2, paragraph 1 255-FZ). In other cases, benefits are paid from the Social Insurance Fund from the first day.

Calculation and payment of sick leave by the employer

Temporary disability and maternity benefits (maternity leave) are paid to employees working under employment contracts, as well as dismissed employees, in the event of illness or injury within 30 calendar days after termination of the employment contract. In this case, the benefit, regardless of length of service, is paid in the amount of 60% (clause 2 of Article 7 255-FZ).

Temporary disability benefits are assigned if the application is made no later than six months from the date of restoration of working capacity (Article 12, Clause 1, 255-FZ).

The calculated period of sick leave is the previous 2 years or 730 days, no days are excluded from the calculation. For sick leave issued in 2019, these will be 2018 and 2017.

Note!

  • If an employee works at one place of work, the calculation of benefits is carried out at this place, taking into account the taxable payments for the previous 2 years for all places of work, with the condition that the amount of accruals cannot exceed the maximum - the maximum amount of taxable amounts for each of the years taken into account in the calculation.
  • If an employee works in several places at the time of the insured event and worked in the same place in the two previous calendar years, temporary disability benefits are paid for all places of work.
  • If an employee at the time of the insured event works for several policyholders, and in the two previous calendar years worked for other policyholders, all benefits are assigned and paid to him by the policyholder at one of the last places of work at the choice of the insured person (Article 13, paragraph 2.1 of 255-FZ ).
  • If at the time of the insured event an employee works for several insurers, and in the two previous calendar years he worked for both these and other insurers, then temporary disability benefits can be paid for one place of work, based on the average earnings for all insurers , and for all current policyholders, based on the average earnings at the current place (Article 13, Clause 2.2 of 255-FZ).

Example:

  1. The employee has been working at Alpha LLC as his main place of work and at Beta LLC as a part-time employee for the entire period starting in January 2016. Accordingly, his sick leave will be calculated separately in Alpha LLC and separately in Beta LLC
  2. The employee has been working at Alpha LLC as his main place of work and at Beta LLC as a part-time employee since January 2018. Accordingly, his sick leave will be calculated at Alpha LLC OR at Beta LLC at his choice, based on certificates provided from previous places of work.
  3. The employee has been working at Alpha LLC at his main place of work since 2016 and at Beta LLC since 2018; in addition, in 2016 he also worked in other organizations. His sick leave will be calculated at Alpha LLC OR at Beta LLC at his choice, based on certificates provided from previous places of work.
  4. The employee has been working at Alpha LLC as his main place of work and at Beta LLC part-time since 2016; in addition, in 2015 he worked in other organizations. Sick leave can be granted to both Alpha LLC and Beta LLC, but based on average earnings in current places of work. Or sick leave can be calculated in one place, based on the average earnings for all organizations where the employee received income.

Average earnings for calculating sick leave

Benefits for temporary disability are calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of the onset of temporary disability, including for the period of work for other insureds.

If in these two calendar years, or in one of the specified years, the insured person was on maternity leave and (or) parental leave, the corresponding calendar years (calendar year), at the request of the employee, can be replaced by previous calendar years ( calendar year) provided that this will lead to an increase in the amount of benefits (clause 1 of Article 14 255-FZ).

The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums in the FSS (Article 14, Clause 2, 255-FZ). The average daily earnings for calculating benefits are determined by dividing the amount of accrued earnings for two years by 730 (Article 14, paragraph 3, 255-FZ).
The average earnings for calculating temporary disability benefits cannot be less than the average earnings calculated based on the minimum wage.

Limitations on the payment of temporary disability benefits

1. The maximum amount of accruals taken into account. For each calculation year, earnings are taken into account in an amount not exceeding the maximum base for calculating insurance contributions to the Social Insurance Fund (Article 14, Clause 3.2 of 255-FZ). Let us recall that this value in 2017 was 755 thousand rubles, in 2018 - 815 thousand rubles, in 2019 - 865 thousand rubles. The 2019 value does not apply to sick leave issued in 2019, since the billing period is 2018-2017.

If benefits are paid to one employee by several policyholders, each of the policyholders can take into account earnings for each year in an amount not exceeding the specified limit.

2. Restriction in case of violation of the regime. If the certificate of incapacity for work contains a note about violation of the regime, then from the date of violation the benefit is paid in an amount not exceeding the minimum wage for a full calendar month. In areas where a regional coefficient is applied, the minimum wage is taken taking into account this coefficient.

3. The influence of the length of insurance on the amount of sick leave.

Insurance experience— the total length of time for paying insurance premiums and (or) taxes. This includes the period of work under an employment contract, public service, military service and other activities.
Depending on the duration of the insurance period, the benefit is paid:

  • insurance experience of 8 years or more - 100%;
  • insurance experience from 5 to 8 years - 80%;
  • insurance period from six months to 5 years - 60%;
  • If the insurance period is less than six months, the benefit is paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which regional coefficients are applied to wages in accordance with the established procedure - in an amount not exceeding the minimum wage taking into account these coefficients.

In addition to restrictions on the number of paid days, benefits for caring for a sick child during outpatient treatment are also limited in terms of the amount of payment, starting from the 11th day of incapacity for work:

  • for the first 10 calendar days, the benefit is paid in an amount determined depending on the length of the insurance period of the insured person;
  • for subsequent days - in the amount of 50 percent of average earnings (clause 3 of Article 7 of 255-FZ).

Calculation of average earnings based on the minimum wage

If the insured person in the estimated 2nd summer period had no earnings, and also if the average daily earnings calculated for these periods, calculated for a full calendar month, is below the minimum wage, the benefit is calculated based on the minimum wage.

If the insured person is working part-time (part-time) at the time of the insured event working week, part-time), average earnings, calculated on the basis of the minimum wage, are adjusted in proportion to the working hours of the insured person.

Since 2019, the minimum wage has been set at 11,280 rubles.

When working full-time, the minimum average daily earnings in 2019 is RUB 11,280. * 24 months / 730 days = 370.85 rubles. In areas where a regional coefficient is applied, the minimum wage is taken taking into account this coefficient, i.e. the minimum average daily earnings will be higher.

Procedure for calculating temporary disability benefits

  1. For each of the two calendar years taken for calculation (for insured events occurring in 2019, these are usually 2017 and 2018), we calculate the amount of accruals subject to contributions to the Social Insurance Fund.
  2. Separately, we compare the amount for each year with the maximum base for calculating insurance premiums for that year. For example, we compare the amount of accruals for 2017 with 755,000 rubles, and for 2018 with 815,000 rubles. For each year, we take the smaller of the compared amounts for calculation.
  3. We add up the amounts taken into account for 2 years, divide by 730 - we get the average daily earnings.
  4. We compare the resulting average daily earnings with the minimum daily earnings calculated based on the minimum wage (minimum wage * 24 / 730) and take the maximum value. In areas where a regional coefficient is applied, the minimum wage is taken taking into account this coefficient.
  5. We determine the amount to be paid: we multiply the average daily earnings by a percentage depending on the length of service and the number of calendar days of incapacity.

In the case of caring for a sick family member, we take into account how many days and in what amount can be paid. In case of illness or injury, the first 3 days are paid at the expense of the employer, the remaining days at the expense of the Social Insurance Fund.

Will there be any changes to sick pay in 2019?

As for 2019, there will be no significant changes in the calculation and payment of sick leave, as well as in temporary disability benefits. The main innovations are related to the indicators used:

  1. From January 1, 2019, the minimum wage will be 11,280 rubles;
  2. The maximum base for calculating contributions will increase - 865,000 rubles;
  3. The maximum and minimum average daily earnings will change: minimum - 370.85 rubles per day, maximum - 2,150.68 rubles.

Sick leave in the online service Kontur.Accounting is calculated easily, quickly and complies with the law.

The sick leave calculator from the Kontur.Accounting service will help you calculate the amount of benefits. The calculator is available for free and without registration. To calculate the amount of payments on a certificate of incapacity for work you must:

  1. On the “Initial data” tab, enter the dates from the sick leave.
  2. On the “Pivot Table” tab, enter information about the employee for the last 2 years (or previous years, if the employee wrote an application to change years). Designate the regional coefficient and indicate the share of the rate for part-time employment.
  3. On the “Results” tab, indicate the employee’s length of service and find out the amount of sick leave.

The calculation will take a few minutes. If you are an employee, add our calculator to your “Bookmarks” to make sick leave calculations if necessary. If you are an accountant for a company, you will appreciate the ease of working with the calculator. Kontur.Accounting has many other convenient tools for accounting and payroll.

Free calculators for sick leave, maternity leave, and vacation pay are our open access widgets. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 30 days of operation are free for all new users.

Calculation rules: sick leave in 2018

In 2018, the rules for calculating sick leave benefits will not change. But we remember the statement about changing the years that the Ministry of Labor made back in 2016.

When calculating benefits, the accountant uses the amount of earnings for two years (from January to December) before the year in which the injury, maternity leave or illness occurred. For the calculation, payments are taken for which insurance premiums were calculated, i.e. periods of illness, caring for sick family members or an infant are excluded. And there is a separate rule for employees who were in these previous two years maternity leave or parental leave. They may replace one or both years of a pay period with previous years if doing so would increase benefits. Previously, the FSS allowed the replacement of years with any more early years. But in 2016, the Ministry of Labor clarified that replacement is possible only for the next few years. If the employee wrote an application to change the years to earlier years, then ask her to rewrite the application.

Payment of benefits is made for the entire period of illness for which it was issued. sick leave. But there are exceptions that are listed in paragraph 1 of Art. 9 No. 255-FZ dated December 29, 2006.

Example. How to choose a billing period for sick leave.

The company employee was on maternity leave, and then on maternity leave in 2016 - 2017. In June 2018, she goes to work, in August she falls ill and, after recovery, takes sick leave from August 17 to August 24—eight calendar days.

The employee went on maternity leave in February 2016 and did not work for almost the entire billing period (2016-2017). She is writing an application to change the years to 2012-2013, when she had a leadership position and a high salary. But in connection with new clarifications from the Ministry of Labor, the accountant asked her to rewrite the application to change the years to 2013-2014.

After this, the accountant made calculations in two ways: based on earnings for 2013-2014 and based on earnings for 2015-2016. At the first calculation, the benefit turned out to be greater, and it was assigned to the employee.

How to calculate daily earnings in 2018

There is a minimum and maximum earnings, the boundaries of which cannot be violated. To calculate daily earnings in 2018, you need to divide the taxable income for 2016 and 2017 by 730 days and compare it with the minimum and maximum values.

The minimum wage is calculated according to the minimum wage. Since May 2018 it has been 11,163 rubles. If an employee works part-time, then earnings should be reduced accordingly. If a multiplying factor is used in the region, then it must be applied. In the basic part, the minimum average daily earnings in 2018 will be 367 rubles (11,163 rubles * 24 months / 730 days).

The maximum earnings are limited by the maximum amount of payments for the year with which contributions to the Social Insurance Fund are paid. For 2017 this is 718,000 rubles, for 2018 - 815,000 rubles. Thus, the maximum daily earnings in 2018 will be (718,000 + 815,000) / 730 = 2,100 rubles.

If an employee’s daily earnings are below the minimum, then sick leave is calculated based on the minimum wage. If earnings exceed the maximum, then the established maximum amount is used to calculate sick leave.

How does the amount of sick leave depend on length of service in 2018?

The amount of sick leave benefits also depends on the employee’s length of service. The list of documents to confirm the insurance experience is given in section 2 of the Rules for calculating and confirming the insurance experience.

  • If the employee’s work experience is less than six months, then you first need to calculate the average daily earnings and compare it with the minimum wage. Average daily earnings are calculated using the formula: employee’s total earnings / 730 days. Daily earnings according to the minimum wage are 367 rubles. The benefit is issued based on the amount of average daily earnings, which turns out to be greater.
  • If the employee’s work experience is from six months to 5 years, then the average daily earnings are multiplied by 60%. At the same time, it is important to ensure that the average daily earnings are not higher than the maximum.
  • If the work experience is from 5 to 8 years, then the average daily earnings must be multiplied by 80%. We also compare the average daily earnings with the maximum.
  • And if the employee’s work experience is more than 8 years, then to calculate sick leave we take 100% of the average daily earnings. We also monitor the amount of daily earnings.

All this is true when an employee is sick himself, caring for a sick child in the hospital, or caring for an adult family member at home. If an employee was caring for a sick child at home, then for the first 10 days of sick leave he receives the amount of average daily earnings multiplied by the percentages indicated above, and for subsequent days of sick leave, regardless of length of service, the employee receives 50% of daily earnings.

Sick leave is accrued even if the employee left the company and then fell ill within 30 days and opened a sick leave. Then, regardless of length of service, when calculating sick leave, we multiply the average daily earnings by 60%.

There are also limits on which sick leave is paid for caring for a child or other family member:

  • If the child is under 7 years old, then 60 days of care per year are paid (or up to 90 days per year, depending on the disease).
  • If the child is between 7 and 15 years old, 45 days of care per year and no more than 15 days for each case of illness are paid.
  • If the child is over 15 years old, no more than 30 days per year and no more than 7 days for each case of illness are paid. The same applies to adult relatives who need care due to illness.

An example of calculating sick leave to care for a sick child

An employee brought sick leave to the accounting department to care for a child from April 10 to April 23, 2018 (14 calendar days). The child is 5 years old; in 2018, he was sick for the first time and received treatment at home. The employee has three years of experience, and the accountant calculated benefits for the first 10 days of illness based on 60% of earnings, and the next 4 days based on 50% of earnings. Earnings for 2016 amounted to 420,000 rubles, and for 2017 - 480,000 rubles. These amounts are less than the maximum limits.

The benefit for the first 10 days will be:

(420,000 + 480,000) / 730 * 60% * 10 days = 7,397.26 rubles.

The benefit for the next 4 days will be:

(420,000 + 480,000) / 730 * 50% * 4 days = 2,465.75 rubles.

Total benefit amount: 7,397.26 + 2,465.75 = 9,863.01 rubles.

Calculation of sick leave in 2018 on video

What days does the Social Insurance Fund and the enterprise pay for?

The insurer pays for the first three days of sick leave in the event of an employee’s illness or injury. The fund pays for the subsequent days of illness of the employee or the entire period of sick leave if the employee was caring for a sick family member.

Kontur.Accounting is a convenient online service for collaboration between an accountant and a company manager. Keep records in our service, calculate salaries and sick leave, send reports. The first 30 days of work are free for everyone!

The sick leave calculator is designed to calculate temporary disability benefits according to the sick leave certificate.

For calculations, you need to have a sick leave certificate and a certificate of earnings for the last two calendar years preceding the insured event. If the experience is less than six months, the average monthly salary should not be indicated, since the calculation will be made according to the minimum wage.

Calculation of sick leave in 2019

You can do the calculations yourself.

1. First of all, you need to calculate your actual earnings. To do this, you should sum up all salaries and other payments for the last two years. Actual earnings FZ= Z1+32+Z3+…+Z24, where Z1+32+Z3+…+Z24– salary for each of the 24 months preceding sick leave. Having calculated the amount, see if it exceeds the limit, namely for 2015 you can take a maximum of 670,000 rubles, for 2016 - 718,000 rubles, for 2017 - 755,000 rubles. for 2018 - 815,000 rubles

2. Then calculate your average daily earnings. To do this, divide the resulting amount by 730.

Average daily earnings SDZ = FZ:730.

If an employee has worked for less than 6 months, then his sick leave is considered according to the minimum wage.

The maximum average daily earnings for calculating benefits in 2019 is RUB 2,150.68 ((RUB 755,000 + RUB 815,000) : 730 days), if the earnings are higher, then for the calculation you should take 2,150.68 rubles. rub.

3. The next step is to multiply the average daily earnings by the corresponding length of service coefficient and the number of days of disability. Benefit amount SP = SDZ*%*ND, Where,

% - experience coefficient,

ND– the number of days of incapacity for work, according to the sick leave certificate.

The length of service coefficient is taken based on the total length of service:

  • experience more than 8 years – 100%,
  • experience from 5 to 7 years – 80%,
  • experience from six months to 5 years – 60%,
  • less than six months of experience - calculation according to the minimum wage.

If your experience is less than six months, then use the following formula to calculate:

(minimum wage *24: 730) *60%* number of days = amount to be paid.

If you do not want to waste time calculating benefits yourself, then use our sick leave calculator above.

Accrual of sick leave in 2018-2019 - an example of calculating payments for sick leave is given in our material. Let's consider what variables the disability benefit depends on and what entries the accountant must make to reflect the employee's sick leave in the accounting records. We will also talk about the nuances of calculating benefits using illustrative examples.

What are the rules for accruing sick leave - 2018-2019

Calculation and accrual of temporary disability benefits in 2018-2019 are carried out according to the following algorithm:

Stage 1. The accountant calculates the average daily wage for the sick employee - for this he determines the billing period and the employee’s total earnings for the billing period.

The calculation period for sick leave is 2 calendar years preceding the year of the employee’s illness.

Example 1

Accountant Ignatieva came to work at Stigma LLC in April 2003. This is her first job. Ignatieva was on sick leave from 07/01/2018 to 07/10/2018, then the billing period was 2016-2017. (but if Ignatieva was on maternity leave in 2016 or 2017 or was caring for a baby and had no income, then in accordance with the letter of the Ministry of Labor of the Russian Federation dated 08/03/2015 No. 171 / OOG-1105, the accountant will take for the billing period, upon application from the employee, those preceding the billing period years, that is, 2014-2015, but not later).

No matter how many days there are in the years of the billing period, its duration is always 730 days. Vacation days and sick days cannot be excluded (Article 14 of the Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ).

Earnings for the billing period are wages, bonuses and other payments from the employer, for which social security contributions were calculated. State benefits and compensation from the employer are not included in this amount.

The accountant will find the average daily earnings (ADE) by dividing earnings for the billing period by 730 days.

Example 1 (continued)

Ignatieva earned 683,455 rubles in 2017, and 657,320 rubles in 2016.

SDZ Ignatieva: (657,320 + 683,455) / 730 = 1,836.68 rubles.

Stage 2. The accountant must compare the received SDZ amount with the maximum and minimum amounts. The maximum size of SDZ is calculated in accordance with the amounts of contribution limits to the Social Insurance Fund in the previous (calculated) 2 years; in 2018 it is equal to 2,017.81 rubles. ((755,000 + 718,000) / 730 days). In 2019, the period that should be taken into account for 2017-2018 will change. In 2018, the limit for social contributions is 865,000 rubles. Therefore, the maximum SDZ will be equal to RUB 2,219.18. ((755,000 + 865,000) / 730 days).

The minimum SDZ is equal to:

Minimum wage on the date of opening of sick leave × 24 months / 730 days.

In the second half of 2018, the minimum wage is 11,163 rubles, therefore, the minimum SDZ is 367.01 rubles. From January 2019, the minimum wage will increase to 11,280 rubles. That is, the minimum SDZ will be 370.85 rubles. (11,280 × 24 months / 730 days).

Thus, the employer cannot take an SDZ amount of more than 2,017.81 rubles to calculate sick leave. and less than 367.01 rubles. in 2018, and more than 2,219.18 rubles. and less than 370.85 rubles. in 2019.

If the employee’s earnings are above the maximum, then the benefit is paid based on the maximum SDZ.

Example 1 (continued)

Since Ignatieva’s SDZ is equal to 1,836.68 rubles. and this is less than the maximum SDZ in 2018 (1,901.37 rubles), then sick leave should be calculated based on the SDZ in the amount of 1,836.68 rubles, calculated based on Ignatieva’s actual income.

If the SDZ calculated by the accountant is less than the minimum, then the accountant takes the daily earnings in the amount of 367.01 rubles to calculate the benefit. - for a full-time worker.

NOTE! If the sick person works part-time, and his SDZ is less than or equal to the minimum, then the minimum SDZ is subject to reduction in proportion to the duration of working hours. That is, for an employee at 0.5 times the wage rate with average daily earnings less than 367.01 rubles. you will have to compare your actual earnings for the day with earnings calculated based on the amount of 367.01 / 2 = 183.51 rubles. This rule does not apply to employees whose SDZ is higher than the minimum: even if an employee works at a quarter rate, then his average daily earnings do not need to be divided by 4 (clause 16 of the Government of the Russian Federation of July 15, 2007 No. 375).

Stage 3. The accountant must determine the employee’s total length of service throughout his entire career. labor activity, since only an employee who has worked for more than 8 years has the right to receive 100% of the average daily wage. If the employee’s work experience is from 5 to 8 years, then they will pay him 80% of the average daily earnings, if less than 5 years (but more than six months) - 60%. For an employee with less than 6 months of work experience, calculate sick leave based on the minimum wage (Article 7 of Law No. 255-FZ).

Read more about calculating length of service for calculating sick leave .

Example 1 (continued)

Since Ignatieva’s total work experience is 15 years 2 months (from April 2003 to June 2018 inclusive), she will receive 100% of the average daily earnings.

NOTE! For those who have received an injury or occupational disease at work, the earnings must be taken in full for calculation and a benefit paid in 100%, regardless of length of service (Article 9 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ).

Stage 4. The accountant multiplies the resulting SDZ amount by the number of sick days. The sick employee's certificate of incapacity for work is paid for by the Social Insurance Fund, but only from the fourth day of illness. The first 3 days must be paid by the employer.

But if a relative is sick and an employee is caring for him, then the rules for paying for such sick leave are different. Read about them in the material “Payment for sick leave to care for a sick relative” .

Where to get a certificate for accrual of sick leave

If an employee worked for you for several years before illness, then information about how much he earned is available in the accounting department. If the employee has worked for you for less than two years, you will take the earnings for accrual of sick leave from the certificate of the amount wages according to the form of order of the Ministry of Labor dated April 30, 2013 No. 182n, issued to the employee at the previous place of work. Every employer must issue such a document when dismissing an employee. The certificate contains information about the person himself, his earnings for the last two calendar years and the number of days of incapacity for work. A part-time worker may also request such a document from you in order to receive temporary disability benefits at their main place of work.

How to make entries for accrual of sick leave

The accountant will reflect the accrual of sick leave in accounting as follows:

Dt 20 (and other cost accounting accounts - depending on how the patient works in which department) Kt 70 - sick leave accrued for the first 3 days of the employee’s illness;

Dt 69 (according to the subaccount of settlements with social insurance) Kt 70 - sick leave accrued at the expense of the Social Insurance Fund.

On the payment day, the accountant will make the following entries:

Dt 70 Kt 68 (subaccounts for income tax calculations) - income tax is withheld from sick leave;

Dt 70 Kt 50 (if from the cash register) or 51 (from the current account) - benefits were paid to the employee.

NOTE! For firms in the regions participating in the FSS pilot project, personal income tax must be withheld only from benefits for the first 3 days of incapacity for work (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294).

Example 1 (continued)

The amount of Ignatieva’s benefit for 10 days of illness: 1,836.68 × 10 = 18,366.80 rubles. Behind minus personal income tax Ignatieva will receive 15,978.80 rubles.

The accountant will make the following entries:

Dt 20 Kt 70 in the amount of RUB 5,510.04. - sick leave accrued at the expense of the employer;

Dt 69 Kt 70 in the amount of RUB 12,856.76. - sick leave was accrued at the expense of the Social Insurance Fund;

On the day of payment of wages to employees:

Dt 70 Kt 68 in the amount of RUB 2,388.00. - personal income tax is withheld from benefit amounts;

Dt 70 Kt 50 in the amount of RUB 15,978.80. - according to RKO, benefits were issued for temporary disability of Ignatieva.

NOTE! In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, income tax on temporary disability benefits in 2018 must be transferred to the budget no later than the last day of the month in which the benefit was paid.

Accrual of sick leave in 2018: calculation examples

We will show you in more detail how to correctly calculate and accrue sick leave in 2018.

Example 2

From 07/01/2018 to 07/05/2018, the cleaning lady Govorunova was on sick leave. She brought a certificate of incapacity for work to Barter LLC on July 6, 2018 - the accountant has 10 calendar days to accrue benefits. Govorunova works at 0.5 rate; she also worked for the previous 2 years and was not on maternity leave. Govorunova’s work experience is 12 years. Calculation period - 2016-2017.

Govorunova got a job at Barter LLC in January 2017; before that, she worked for individual entrepreneur I. F. Kuznetsov. Her earnings for 2017 were 68,505 rubles. The accountant will take the salary for 2016 from the certificate of the amount of wages, which was given to Govorunova by IP Kuznetsov upon dismissal - 65,732 rubles. At the moment, Govorunova works only at Barter LLC. Average daily earnings of Govorunova:

(68,505 + 65,732) / 730 = 183.89 rubles.

This is less than the minimum size of SDZ in the second half of 2018 (367,01 rub.). But, since Govorunova works part-time, her average daily earnings should be compared with 0.5 minimum wage = 183.51 rubles. Since the employee’s actual SDZ is greater than the minimum, we take the actual earnings to calculate:

183.89 × 5 days of illness = 919.45 rubles, of which the employer will pay 551.67 rubles. (for the first 3 days of illness), and 367.78 rubles. - social insurance.

Example 3 (calculation of sickness benefit when changing years)

Engineer Mayseenko fell ill on July 1, 2018, and her sick leave was closed on July 10, 2018. Mayseenko's work experience is 3 years and 7 months. She works part-time in 2 organizations: at Sopromat LLC she has been working at 0.5 rate since 2013, and she got a job with IP Stolyarov A.P. in December 2017, also at 0.5 rate.

Mayseenko decided to receive benefits from Sopromat LLC. Since in 2016-2017. She was first on maternity leave, and then cared for the child, then she wrote a statement asking her to change the years for the calculation. In this case, the calculation period is 2014-2015. At Sopromat LLC in 2014, Mayseenko earned 246,350 rubles, in 2015 - 275,034 rubles.

From IP Stolyarov A.P. Mayseenko will take a certificate stating that temporary disability benefits were not accrued or paid to her. SDZ Mayseenko's accountant will take only one place of work - Sopromat LLC, since IP Stolyarov A.P. Mayseenko had in 2014-2015. did not work:

(246,350 + 275,034) / 730 = 714.22 rub.

This amount fits within the boundaries between the upper ((624,000 + 670,000) / 730 = 1,772.60 rubles) and lower (367,01 × 0.5 = 183.51 rub.) SDZ ​​size. Since Mayseenko’s experience is less than 5 years, she is entitled to only 60% of the SDZ:

714.22 × 60% = 428.53 rub.

Mayseenko's sick leave amount: 428.53 rubles. × 10 days of illness = 4,285.35 rubles. For the first 3 days, expenses will be borne by the policyholder - 1,285.59 rubles, social insurance will pay 2,999.76 rubles. Minus income tax, Mayseenko will receive 3,728.35 rubles.

NOTE! If you are replacing an employee's years for calculating benefits, i.e. prerequisites. First, the employee must write an application for a replacement. And second, the sick leave calculated with the replacement of years must be greater than that calculated in the usual manner, otherwise the employer pays benefits based on the standard calculation period.

Results

The accrual of sick leave in 2018 did not undergo significant changes: the accountant needs, as before, to know the employee’s SDZ, length of service, and number of sick days. However, there are nuances in paying sick leave to an employee who was injured at work or to a woman who was recently on maternity leave.
 

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