Payment of sick leave in 2021 as a percentage of length of service

Rules for calculating sick leave in 2021

For the rules for calculating sick leave in 2021, see Federal Law No. 255-FZ dated December 29, 2006.
According to the rules of the law, it follows that the amount of benefits for temporary disability and maternity leave is determined by multiplying the amount of the daily benefit by the number of calendar days that fall during the period of temporary disability and maternity leave. The formula for calculating sick leave in 2021 looks like this:

When an employee brings a certificate of incapacity for work, he must be paid sick leave benefits. And this is a headache for an accountant.

To calculate benefits, you must first determine:

• billing period;
• employee's earnings for the pay period;
• average daily earnings
• insurance experience;
• daily allowance amount;
• the total benefit amount.

The calculation procedure is not affected by either the reason for registering disability or the applied taxation system.

How is the billing period for sick leave calculated in 2019?

The calculation period will be two calendar years preceding the year in which the insured event occurred. It's always 730 days. Moreover, any days are not excluded from the calculation. For 2019, take 2021 and 2021.

When calculating sick leave, is it necessary to exclude from the calculation period the time when the employee was on maternity leave?

Suppose an employee fell ill on his first day back to work in January. The accountant will determine the billing period in the usual manner.

Let’s say that our sick employee had no earnings during the billing period or his average monthly earnings turned out to be less than the minimum wage. Under such conditions, calculate the benefit based on earnings equal to the minimum wage. Note that the minimum wage for sick leave in 2021 is 11,280 rubles.

Sometimes the law allows you to replace years in the billing period. This is possible if during the billing period the employee was on maternity or child care leave. Moreover, it is possible to replace it if such a vacation was either in two years of the period or in just one.

Can an accountant independently change the calculation period for calculating benefits?

It is possible that in 2021 an employee will bring several sick leaves at once, one after the other. The procedure for determining the billing period depends on whether all sheets are primary or some are continuations of the first.

Insurance period for sick leave

The insurance period is the number of years and months worked by the employee, during which social contributions were paid to the fund, that is, this is the time period during which the obligation to transfer compulsory medical insurance contributions was fulfilled. Payment for sick leave is made from such accumulated funds.

• work under an employment contract;
• military service upon conscription;
• municipal or civil service;
• service in law enforcement and firefighting agencies;
• time of voluntary insurance in the Social Insurance Fund and deduction of corresponding voluntary contributions - in relation to individual entrepreneurs;
• other time periods with deduction of contributions to the Social Insurance Fund.

Insurance period for sick leave - changes in 2021

Now the total length of service is used, but previously the continuous length of service was used for calculation. The main innovation is also the use of an electronic certificate of incapacity for work. Experts are confident that such documents will not be inferior to the usual ones, and will make life much easier for workers, reducing their movements around medical institutions, and will also significantly reduce wasted time and help them get to work faster.

The execution of an electronic document is carried out using an automated information system, and it is certified by an electronic signature. It is expected to spread throughout Russia within 365 days.

Is military service included in the insurance period for sick leave?

173-FZ clearly defines that service in the army is included in the general length of service. Accordingly, another service equated to military service will also be included in it.

Is maternity leave included in sick leave?

It is also important whether the insurance period includes parental leave during the period of benefit calculation. Explanations are given to us by Federal Law 173 (you can download the law above), which states that only the period in which the mother or father was on parental leave for up to 18 months will be included. If you have several vacations, then a total of up to 36 months.

How to calculate the insurance period for sick leave

As can be seen from the examples shown above, knowing the amount of your own insurance experience is extremely important, since its value has a direct impact on the amount of benefits that the employee is entitled to receive after temporary disability and going on sick leave.

You can prove your right to include any of the above periods on paid sick leave by presenting supporting documents - a work book, an employment contract or any other document indicating that the employee carried out activities during which he was insured by an insurance organization.

What are “non-insurance periods” when calculating benefits?

In connection with errors often made by policyholders in information registers, the Ingush regional branch of the Federal Social Insurance Fund of the Russian Federation urges policyholders to fill out the information necessary for the assignment and payment of benefits very carefully, and explains important points regarding non-insurance periods when calculating benefits.

According to Part 1.1 of Art. 16 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, paragraph 66 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n “On approval of the Procedure for issuing certificates of incapacity for work " when filling out a certificate of incapacity for work and a register of information in the field "incl. non-insurance periods" it is necessary to indicate the length of time when the employee went through:

— military service in the Armed Forces and other military formations (FSB, FSO, internal troops, etc.);

- service in the internal affairs bodies or other government agencies (Ministry of Emergency Situations, Federal Drug Control Service, Federal Penitentiary Service, etc.), where he was awarded a special rank. Special ranks are similar to military ranks (lieutenant, captain, major, lieutenant colonel, etc.), but additionally contain an indication of the type of service, for example, police major or internal service major.

The duration of non-insurance periods must be confirmed by a military ID, work book or other documents, for example, certificates from military commissariats (clause 19.1 of the Order of the Ministry of Health and Social Development of the Russian Federation dated 02/06/2007 No. 91 “On approval of the Rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability, for pregnancy and childbirth").

The duration of non-insurance periods is determined in full years and months according to the same rules as the total duration of the insurance period.

The percentage of average earnings from which sick leave will be paid depends on the employee’s insurance record and the reason for receiving sick leave (Parts 1, 3, 4, Article 7 of Law No. 255-FZ).

The insurance period is determined on the day of the occurrence of the insured event, i.e. temporary disability (clause 7 of the Rules for calculating and confirming the insurance period).

Benefits for temporary disability due to illness or injury, during quarantine, prosthetics for medical reasons and after-care in sanatorium-resort organizations immediately after the provision of medical care in a hospital setting are paid in the following amount (Part 1, Article 7 of Law No. 255-FZ):

1) if you have an insurance period of 8 years or more - 100 percent of average earnings;

2) if you have an insurance period of 5 to 8 years - 80 percent of average earnings;

3) if you have an insurance period of 6 months to 5 years - 60 percent of average earnings.

Consequently, indicating the period of non-insurance service affects the amount of the insured person's benefit. When non-insurance periods are included in the length of service, additional costs for the payment of benefits are financed from the federal budget (Part 4, Article 3 of Law No. 255-FZ).

Calculation of insurance period according to work book

The time has come to calculate the length of service according to the work book. It's not as difficult as it might seem. You can calculate your total length of service in several ways: using the accounting software module, manually, using an online calculator, and using a free program for calculating work experience.

Recently I had to count the insurance period for my pension. When the idea of ​​automating the process of calculating total length of service came to my mind, I began to think about how to write a program. Writing such an experience calculator is quite simple. A program for calculating length of service can even be made in MsWord. It would be easier for me to use MSAccess to write a program, but not everyone has it. I also did not consider the final format of the exe file, since many are afraid to download and run unknown files on their computer. Therefore, taking into account all these restrictions, I chose Excel for the program for calculating experience.

Insurance experience

The insurance period includes periods of work under an employment contract, time in state civil or municipal service. As well as periods of other activities during which a person was subject to compulsory social insurance in case of illness and in connection with maternity (Article 16 of Law No. 255-FZ). What these periods are is stated in the Rules for calculating and confirming the insurance period. These include, for example, the time during which an individual entrepreneur, private notary, security guard, or lawyer voluntarily paid insurance premiums to the FSS of Russia.

We recommend reading: Decorating a Country House According to the Country Amnesty

The result will be more accurate if a different calculation mechanism is used, in which the number of fully worked months and years will not be converted into days. You need to start by counting the number of years, months and days in each period included in the insurance period. Next, you need to separately sum up the number of years, months and days worked. If the number of days is greater than or equal to 30, it should be divided by 30. In this case, the integer part of the resulting quotient will be the number of full months, which must be added to the previously calculated value. If the amount turns out to be greater than or equal to 12, the number of months worked will need to be divided by 12. In this case, the integer part of the resulting quotient will show the number of full years by which the initially determined number of years of insurance experience must be increased.

How to determine an employee’s insurance length for calculating sick leave

Include the following periods in your insurance period:

• work under an employment contract;
• state civil or municipal service;
• military and other service from the Law of February 12, 1993 No. 4468-1;
• periods of other activities during which the employee was subject to compulsory social insurance in case of temporary disability and in connection with maternity. For a list of such periods, see order of the Ministry of Health and Social Development dated 02/06/2007 No. 91.

HOW TO DETERMINE INSURANCE EXPERIENCE TO CALCULATE BENEFITS

The percentage of average earnings that must be used to calculate benefits depends on the cause of disability and the employee's insurance coverage.

If the employee himself gets sick and if the insurance period:

• eight years or more - the benefit is considered to be 100 percent of earnings;
• from five to eight years - 80 percent of earnings are applied;
• less than five years - use 60 percent of earnings.

Special rules apply for benefits for children's illnesses.

We calculate the length of insurance for sick leave: example of calculation

The calculation of the insurance period when accruing sick leave occurs at the time of the employee’s illness. The number of calendar days of the insurance period is calculated, then they are converted into full years, months and days. Moreover, when calculating length of service, you need to take into account that a year is 12 months, and a month is 30 days. Based on the obtained value, the amount of sick leave benefits is determined:

It is very important to be able to correctly calculate an employee’s insurance length, because the amount of benefits he will receive for temporary disability depends on this. To avoid possible mistakes, to protect yourself and the employee from overpayment and underpayment of benefits, before you start calculating sick leave, we suggest that you carefully read the information below.

How to calculate the total amount of sick leave benefits

Formula for calculating the total benefit amount:

The daily allowance is calculated based on the earnings received and a percentage depending on the insurance period (60, 80 or 100 percent):

Example of calculating sick leave benefits

In January 2021, the secretary of the organization E.V. Ivanova was ill for five calendar days.

Ivanova’s insurance experience is 10 years, so she is paid benefits in the amount of 100 percent of average earnings.

Ivanova worked in the organization for more than two years. The calculation period for paying sick leave includes 2017–2018. Ivanova's actual earnings:

• in 2021 – 240,000 rubles;
• in 2021 – 300,000 rubles.

The employee’s income for 2021 does not exceed the maximum amount (RUB 755,000).

For 2021, Ivanova’s earnings also do not exceed the maximum amount (RUB 815,000).

Therefore, the accountant determined the average daily earnings for calculating benefits based on the amounts actually accrued:

(240,000 rub. + 300,000 rub.) : 730 days. = 739.73 rub./day.

The amount of sickness benefit was:

RUB 739.73/day × 5 days = 3698.65 rub.

How to calculate insurance length: rules and examples

The insurance period refers to the time when a person officially carried out his activities in the territory of the Russian Federation and regularly made contributions to the Pension Fund. Also, in order to know how to correctly calculate the insurance period, you must keep in mind that the following is also added to the insurance period:

The legislation of the Russian Federation establishes certain requirements for the procedure for calculating the insurance premium. If they are not followed, the length of service may be calculated incorrectly or completely lost. How can this be avoided? Every HR employee should know how to calculate an employee’s insurance length and what requirements must be met.

Insurance experience

The rules for calculating the insurance period are established by federal laws. According to them, calculations are made according to calendar periods. If a person works in a seasonal job, then one season is counted as a calendar year. It also includes those years when a person received royalties and paid insurance premiums, if these were not less than the minimum established by law. If the periods coincide (for example, an individual entrepreneur is employed), it is necessary to write an application for crediting one of these two periods to the insurance period.

We recommend reading: How to register a house on a plot

The insurance period for both benefits and pensions is divided into: general and special. The first is the period when insurance premiums were paid. Special insurance experience is periods of work in unfavorable conditions (harmful, difficult), in territories with a special status for paying insurance premiums or in special natural conditions.

Calculation of insurance period for sick leave

• entries in the work book;
• employment contracts (in the absence of work books or the presence of inaccurate information in them);
• certificates issued to employees at previous places of work;
• extracts from orders;
• personal accounts;
• pay slips;
• other documents about the period of activity and documents confirming the payment of social insurance payments at this time.

• working hours under an employment contract;
• periods of state civil or municipal service;
• periods of military service;
• periods of other activities during which the employee was subject to compulsory social insurance in case of temporary disability and in connection with maternity.

Calculation of average daily earnings for sick leave in 2021

Include in your earnings all payments for the pay period from which you paid social security contributions. It turns out that all payments for which contributions are not required are not taken into account in the total amount of earnings.

Consider payments in each year of the billing period within the limits subject to insurance contributions. This maximum value is different for each specific year. In 2021 it was 755,000 rubles, and in 2021 – 815,000 rubles.

How to determine earnings for the pay period for calculating benefits if the employee cannot confirm the income received from the previous employer?

In 2021, officials planned to change the limit base. According to the rules of the Tax Code, the base changes due to annual indexation in accordance with the growth of average wages. The amount of indexation is determined by the Government of the Russian Federation. According to the project, indexation from January 1 will be 1.061.

As a result of calculations by officials, the final maximum amount of income for contributions to compulsory social insurance in case of temporary disability and in connection with maternity will be 865,000 rubles. However, this new value is not used for sick leave in 2021, since the billing period is 2021 and 2021 .

Sometimes monthly earnings for accrual of sick leave in 2019 must be taken equal to the minimum wage. This is relevant when the employee had no earnings during the billing period or his average earnings for a full month turned out to be below the minimum wage on the day the insured event occurred.

After you have determined the billing period and the employee’s earnings for the billing period, calculate the average daily earnings:

Formula for calculating average daily earnings from the minimum wage:

Using an example, we will show how to calculate the average daily earnings for accrual of sick leave in 2021.

Example: how to determine average daily earnings for calculating sick leave

Organization employee A.S. Kondratiev was ill from February 11 to February 18, 2019. The calculation period included 20167 and 2021. During this time, the employee was accrued 365,000 rubles. Kondratyev worked out the billing period completely.

Kondratiev's average daily earnings are:

RUB 365,000 : 730 days = 500 rub.

The average daily earnings for calculating sick leave benefits are limited by maximum and minimum amounts.

The maximum average daily earnings when calculating sick leave benefits in 2021 should not exceed RUB 2,150.68. ((RUB 815,000 + RUB 755,000) : 730 days).

An example of calculating the minimum average earnings for sick leave in 2021 is done in a new way - from the minimum wage on the date of opening of the sick leave. So if the minimum wage next year is 11,280 rubles, then the average daily earnings will be 370.85 rubles. (RUB 11,280 x 24 months: 730 days).

How to determine the maximum daily benefit for an employee with less than six months of service?

Rules for calculating insurance experience in examples

Kolosov A.A. from 01/01/2005 to 01/10/2006 he was an individual entrepreneur. Then he went to work at a state-owned enterprise, where he currently works under an employment contract. To confirm the insurance period during the period of work from 01.01.2005 to 01.10.2006, the employee must provide the current employer with a “Certificate of state registration of an individual as an individual entrepreneur” (form No. P61001) and a “Certificate of state registration of termination of activities by an individual as an individual entrepreneur.” individual entrepreneur" (form No. P65001), issued upon state registration as individual entrepreneurs. It is these two documents that will confirm the work experience of A.A. Kolosov. as an entrepreneur, because in his work book there are no records of work during this period.

Both forms were approved by Decree of the Government of the Russian Federation dated June 19, 2002 No. 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities and individuals as individual entrepreneurs.”

How to fill out the length of service on a sick leave certificate - sample

Sample filling:

Let's give an example where our person was hired on 04/01/2008. Worked until 20.02.2009. 11.11. 2009 he signed a contract with the army for five years. Resigned from there due to health reasons on July 21, 2013. I got hired only on February 20, 2014 and have been working until now. From 02/25/2017 to 03/06/2017 he was on a certificate of incapacity for work.

So our period for will be:

• 01.04.2008-31.01.2009 - 10 months. (20 days left);
• 11.11.2009–10.11.2012 – 3 years;
• 11.11.2013–10.07.2013 – 8 months. (11 more days left);
• 02/20/2014–02/19/2017 – 3 years (6 more days left).

Let's sum it all up:

• 20 days + 11 +6 = 37 days – taken as 1 full month;
• 10 months +8 +1 = 19 months (1 year and 7 months);
• 3 years + 3 + 1 = 7 years.

Total total experience will be 7 years 7 months. We will enter this data on the sick leave sheet. And we will mark military service for 3 years and 8 months during non-insurance periods.

How is sick leave paid in 2021 based on length of service according to the Labor Code of the Russian Federation?

Protection of workers in case of illness is provided for by law. It (the law) guarantees material compensation for this period, which is enshrined in Article 183 of the Labor Code of the Russian Federation. This article also contains a link to the Federal Law, which stipulates the amount of benefits.

In addition to the standard division of benefits by interest, there are also the following benefits:

• If 30 days have not passed since dismissal, in case of injury or illness you can count on a benefit of 60%;
• when caring for a sick child - 50%. In outpatient conditions not exceeding 10 days, and in inpatient conditions - for the entire period.

Insurance period for sick leave

The insurance period for sick leave, and more specifically, filling out the line about the length of service, was recently commented on in one of the branches of the Social Insurance Fund of the Russian Federation. Officials decided to remind how employers should fill out the insurance period line on the disability certificate.

So, the insurance period for sick leave is indicated in the line with the appropriate name. In the “years” and “months” cells you should enter the number of full years and months of work that are taken into account in the employee’s insurance record. The line “non-insurance periods” takes into account the length of time the employee completed military or other services. The insurance period for sick leave must reflect the full number of years and months worked under the employment contract. Also in this period it is necessary to include time spent serving in law enforcement, military and fire services.

What is insurance period for sick leave?

The insurance period is a significant time when calculating sick leave. This time is taken into account after the employee registers with the insurance company. To make a correct calculation, the following type of activity must be taken into account:

• According to the employment contract;
• Activity in municipal and state structures;
• Another time. For example, if we are talking about an individual entrepreneur, the head of a collective farm or a person of the State Duma.
• Time spent performing military service and working in law enforcement agencies is also included in the total number of years for calculating sick leave benefits.

Read about continuous service and the permissible break period in the article:

What is included in the insurance period for calculating sick leave in 2018?

To calculate the insurance time for payment of temporary disability, the following time is taken into account:

• Work under a concluded employment contract;
• Work in the civil or municipal sphere;
• Time of work in another area where the citizen is subject to compulsory social insurance;
• Time frames and official papers that indicate otherwise formed insurance experience.

Is military service and training included in the calculation of sick leave?

Since the beginning of 2010, a law has been issued according to which military service is included in the general insurance period. Regulatory acts are based on the order of the Ministry of Health and Social Development of the Russian Federation number 740n .

Students and schoolchildren are not among the persons who are subject to mandatory social benefits for temporary disability. Therefore, the time frame at which you were studying at school or university is not included. It is worth noting the norm of Article 17 of the law, number 255. As the article states, if the duration of the continuous period is less than the duration of the insurance period, the continuity of the first is taken into account.

The general condition states that all insured citizens have the right to sick leave. This includes foreign residents, unless another regulation prohibits this.

How to find out the insurance period for sick leave?

The law states that a calendar must be used to calculate length of service. Based on it, the number of working years is calculated. To confirm your insurance period, you need a work book or employment contract. Confirmation may include other documents issued by the employer. They are necessary to receive cash payment for sick leave. Please note that the insurance period is calculated in full numbers. That is, days should be converted into months, and months into full years.

Unfortunately, it is impossible to completely eliminate the possibility of injury at work. This can happen even if the work is not particularly dangerous. If an industrial injury does occur, in addition to the sick leave, an act must be drawn up in Form N-1. Regardless of the employee’s insurance length, the benefit amount is paid at 100 percent of the average salary. There are no additional restrictions on payment. That is, in case of a work-related injury, the maximum period for payment of sick leave is not limited.

Sample act in form N-1