Minimum wage for calculating sick leave in 2021

Formulas

There is a formula that helps calculate the minimum sick leave in 2021. It looks like this: on the date of illness of the employee in 2021, we take the current minimum wage, which we multiply by 24 months, and then divide it all by 730 days. The final result is the minimum average daily earnings. If, based on the results of the calculation, it turns out that it is less than calculated according to the minimum wage, then a larger amount is accepted for the calculation.

When sick leave is calculated on the basis of the minimum average daily earnings, it is necessary to calculate disability benefits for a period of 1 day. The following method is used for calculation: they take the amount of the minimum average daily earnings based on the minimum wage and multiply it by a percentage depending on the length of service that the employee has accumulated.

To determine the percentage depending on the length of service, the following rule is used:

• the calculated percentage is set as 100 if the employee’s insurance experience is more than 8 years;
• the calculated percentage for sick leave is set as 80 if the employee’s work experience is 5-8 years;
• 60% is used for calculation if the employee’s length of service is less than 5 years.

Keep in mind: when the length of service is less than six months, the amount of sick leave should not exceed the minimum wage per calendar month.

During the first 3 days of an employee’s illness, the provision of sick leave comes from the employer’s budget. After this, payment for the sheet occurs at the expense of funds allocated by the Social Insurance Fund - FSS of the Russian Federation. And in cases where sick leave was issued because the employee needed to care for a sick relative, the benefit is paid in full using Social Insurance Fund funds from the first day.

For cases where an employee works part-time, a general formula is used with the minimum wage indicator for sick leave in 2018. Then the resulting value is multiplied by a special coefficient. It represents the proportion of hours actually worked over the entire working period.

From January 1, 2021, the minimum wage is 9,489 rubles. This amount is enshrined in the Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation Regarding Increasing the Minimum Wage to the Subsistence Level of the Working-Age Population.”

Calculation of sick leave from the minimum wage

The benefit calculation formula remains the same:

P = SDZ x K, where K is the number of sick days, and SDZ is the average daily earnings, which is calculated by multiplying the current minimum wage by 24 months and dividing by 730 days.

The average daily earnings for calculating sick leave in 2021 based on the updated minimum wage values ​​were:

• For the period from January 1 to April 30, 311.97 rubles. (9489 x 24 / 730);
• For the period from May 1, 2021 – RUB 367.00. (11,163 x 24 / 730).

We note the fact that the amount of sick pay should not exceed the established minimum wage per month. If this happens (which happens extremely rarely, since the calculation is designed as calculating benefits on the basis of calendar days, and payment is made for working days), the legislator recommends using a different formula for calculating SDZ. More often this applies to employees whose work experience does not exceed 6 months (clause of Regulation No. 375 of June 15, 2007):

SDZ = minimum wage / D, where D is the number of calendar days in the month of the onset of disability.

The period of the employee's insurance period is still relevant. Those working for less than 5 years are paid 60% of the calculated benefit, those working from 5 to 8 years are entitled to 80% of the amount, and workers with more than 8 years of experience are entitled to 100% of the benefit. When calculating sick leave, you must remember the regional coefficient. In the regions where it operates, benefits are calculated taking into account this indicator.

Let's look at several examples of calculating sick leave based on the minimum wage.

Example 1

A young specialist who joined the company on November 10, 2021, was sick from March 12 to March 20, 2021 and submitted a sick leave certificate for payment.

The employee is required to pay 9 calendar days at the minimum wage. The minimum wage in March 2021 for calculating sick leave is 9,489 rubles, and if the specialist has insurance experience, the benefit amount will be 60% of the calculated amount. Let's calculate:

• SDZ = 9489 x 24 / 730 = 311.97 rubles.
• P = 311.97 x 9 x 60% = 1684.64 rubles.

Example 2

An employee with 20 years of work experience (40-hour work week) provided sick leave for pay from April 25 to May 20, 2018. Let’s assume that the employee’s salary is equal to the current minimum wage.

Please note that from May 1, the minimum wage for sick leave in 2021 will be increased to 11,163 rubles. However, the calculation includes the minimum wage, which was established at the beginning of the onset of disability, which means that the accountant will apply the minimum wage in the amount of 9,489 rubles. The benefit calculation will be as follows:

• Payment is due 6 calendar days in April and 20 days in May;
• Benefit for April - 311.97 x 6 x 100% = 1871.82 rubles;

Benefit for May – 311.97 x 20 x 100% = 6239.40 rubles

Example 3

An employee whose work experience is 7.5 years, and whose salary does not exceed the minimum wage, provided a sick leave certificate for payment from May 14 to May 18, 2021. He has to pay 5 calendar days based on the minimum wage, set in the amount of 11,163 rubles. The benefit amount will be 80% of the calculated amount. Let's calculate:

• SDZ = 11,163 x 24 / 730 = 367.00 rubles;
• P = 367.00 x 5 x 80% = 1468 rub.

This algorithm is used to calculate disability benefits from the minimum wage in 2021. Note that in regions that have established their own minimum wage values, calculations are made on the basis of federal values.

Fresh values

For the period of 2021, the minimum wage for sick leave is 9,489 rubles, unless, of course, it is increased further in the second half of the year. So keep an eye on this value, it is constantly changing. And it turns out that in order to calculate sick leave in 2021, you need to take the new current minimum wage at the time of illness.

An important feature: for those cases when it comes to the need to calculate sick leave and maternity and pregnancy benefits, it is necessary to use the all-Russian, and not the regional minimum wage in 2021 to calculate sick leave.

New calculation of sick leave in 2021, example of calculation.

Having received sick leave and other necessary documents from the employee, you need to accrue benefits within 10 calendar days from the date of application, and pay them on the next day after the appointment of salary (Clause 1, Article 15 of the Federal Law of December 29, 2006 No. 255-FZ) .

The benefit is calculated for all calendar days of incapacity, including weekends and non-working holidays. The algorithm for calculating sick leave in 2021 is the same as last year.

If you make a mistake in calculating benefits, you will end up with arrears or overpayments in compulsory social insurance contributions and taxes - and this is unnecessary trouble. To prevent this from happening, count sick leave in the GlavAccountant 24/7 program. Take a trial access to the program for 30 days. Consultation on all accounting issues is available to users 24 hours a day, 7 days a week.

New calculation of sick leave in 2021, example of calculation. General calculation

To calculate temporary disability benefits, it is necessary to determine the average daily earnings. To do this, use the following formula (Clause 1, Article 14 of Law No. 255-FZ):

The number 730 in this formula is not subject to any adjustment. This is a fixed value, and it does not depend on whether the billing period falls in a leap year or not. In this case, there are no excluded periods, even if the employee does not work the entire pay period.

When calculating benefits, you must take into account all payments that are subject to contributions in case of illness and maternity. For each year of the billing period, a limited amount of payments can be taken into account. It cannot exceed the maximum base for calculating contributions in the corresponding year: in 2021 - 718,000 rubles, in 2021 - 755,000 rubles.

Compare the average daily earnings with the minimum – 367 rubles. (RUB 311.97 - until May 1, 2021). To calculate sick leave in 2018, use the larger amount.

Next, determine your daily allowance. To do this, multiply the average daily earnings by a percentage depending on the employee’s length of service:

• 8 years or more – 100%;
• from 5 to 8 years – 80%;
• less than 5 years – 60%.

Determine the insurance period on the day of the onset of temporary disability. For what periods to include in the insurance period, read the recommendations of the GlavAccountant System “How to determine the employee’s insurance period for calculating sick leave benefits.”

The last step is to calculate your sick pay. To do this, multiply the daily allowance by the number of sick days.

Example: how to calculate the amount of sickness benefit

In January 2021, accountant Smirnova T.F. I brought a sick leave note to the accounting department. The number of sick days is 7, the insurance period is 7 years. Smirnova’s actual earnings in 2021 amounted to 350,000 rubles, in 2021 – 440,000 rubles. It does not exceed the income limit. Therefore, the daily allowance will be 865.75 rubles/day. [(350,000 rub. + 440,000 rub.) : 730 days. x 80%). The amount of sickness benefit is 6060.25 rubles. (RUB 865.75/day × 7 days).

Calculation of sick leave from the minimum wage

When calculating sick leave in 2021, use the minimum wage in four cases. If during the billing period the employee had no earnings or the average monthly earnings are below the minimum wage, the average earnings for the benefit are equal to the minimum wage.

If the employee’s work experience is less than six months, or there are grounds to reduce the employee’s benefit, pay temporary disability benefits in an amount that does not exceed the minimum wage for a full calendar month.

If a region has a regional coefficient, then determine the minimum wage benefits taking into account these coefficients. They can be for work in the Far North and equivalent areas, or for special climatic conditions. The dimensions were given by experts from the Glavbukh System.

An example of calculating sick leave benefits from the minimum wage

Methodist Leonova O.V. I was on maternity leave in 2021 and in 2021. On January 9, 2021, she went to work, and on January 22, she brought sick leave for 6 calendar days. Leonova did not receive a salary during the billing period. Therefore, the accountant calculated her sick leave benefits based on the minimum wage. First, the accountant determined the average daily earnings. It amounted to 311.97 rubles. (9489 rubles x 24 months: 730 days). Leonova has been working in the organization for more than 10 years, so she is entitled to 100 percent benefits. Its size is 1871.82 rubles. (RUB 311.97 x 6 days).

Calculation of sick leave for caring for a child under 7 years old

Before calculating benefits, it is necessary to determine how many days of care for a sick child the employee can be paid.

The maximum number of paid calendar days of sick leave for caring for a child under 7 years old is 60 days during a calendar year. In case of special illnesses of the child – 90 calendar days.

The editors of the magazine "Glavbukh" warn

Parents can now take sick leave to care for a child up to seven years old for the entire period of treatment. But you have to pay in the same order. Read more in the Glavbukh magazine in the article “The rules for registering sick leave have changed.”

The amount of benefits for caring for a sick child depends on the method of treatment. For outpatient treatment

accrue benefits:

• for the first 10 days - in the amount of 60, 80 or 100% of average earnings, depending on the employee’s insurance coverage;
• from the 11th day - in the amount of 50% of average earnings.

When staying in a hospital together

Calculate the benefit for all days of care depending on the employee’s length of insurance.

Important: if different family members are caring for the child, determine the number of paid days of care for them separately.

Example of calculating child care benefits

In February 2021, employee Kuznetsova P.R. For the first time, I issued a sick leave certificate to care for a sick child. The child is 6 years old and was ill from February 5 to 8. Earnings for the billing period amounted to: 620,000 rubles. — in 2021, 650,000 rubles. — in 2021. The insurance period is 7 years and 11 months. The average daily earnings is 1,739.73 rubles. [(RUB 620,000 + RUB 650,000) : 730]. The worker looked after the child for 4 days. The daily benefit must be calculated based on 80% of average earnings, since the employee’s insurance coverage is 7 years. The amount of daily allowance is 1391.78 rubles. (RUB 1,739.73 x 80%). The amount of temporary disability benefits is RUB 5,567.12. (RUB 1,391.78 × 4 days). Since the employee only used 4 days, by the end of 2021 she will be able to pay another 56 calendar days of sick leave to care for a child under 7 years old.

Calculation of sick leave in 2021 with less than 6 months of experience

If the employee’s insurance period is less than six months, sickness benefits cannot exceed the minimum wage for a full calendar month (Part 6, Article 7 of Law No. 255-FZ). To fulfill this rule, you need to compare two indicators:

• daily allowance calculated based on the employee’s earnings,
• the maximum daily benefit for a specific month, calculated from the minimum wage.

For example, the maximum daily benefit in February 2018 is 349.82 rubles. (9489 RUR: 28 days).

An example of calculating sick leave for an employee who worked for less than 6 months

Petrova A.N. has been working for the company since October 2, 2021. This is her first job. On March 20, 2021, she brought a sick leave certificate for the period of illness from March 12 to 19 (8 calendar days). Earnings amounted to: in 2021 - 0 rubles, in 2021 - 70,000 rubles. Insurance period less than 6 months. Therefore, Petrova’s benefit is set at 60% of average earnings. Average daily earnings based on actual earnings - 95.89 rubles. (RUB 70,000: 730 days). It is less than the average daily earnings calculated from the minimum wage. RUB 95.89 < RUB 311.97 Therefore, the daily allowance is 187.18 rubles. (311.97 rubles x 60%). Now let’s determine the amount of the maximum daily benefit from the minimum wage for March 2021 - 306.1 rubles. (9489 RUR: 31 days). The amount of the daily minimum wage benefit is less than the maximum daily benefit in March. During the period of illness, benefits are calculated based on the daily allowance calculated from the minimum wage. The sickness benefit is RUB 1,497.44. (RUB 187.18 x 8 days).

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Amount of sick leave for part-time work

For employees who work part-time, sick leave benefits are calculated according to general rules (see example No. 1). But taking into account the following features:

• it does not matter how many days or hours an employee works during the week. Pay benefits for all days of illness that are indicated on the sick leave certificate.
• Determine the average daily earnings by dividing earnings for the billing period by 730. But if the average earnings are lower than the minimum wage, such earnings are accepted as equal to the minimum wage. Reduce the minimum wage value in proportion to the length of working hours of such an employee. Apply this rule only if part-time work was set on a sick day.

An example of calculating sick leave for part-time work

Employee Semenova A.V. works 4 hours a day, 5 days a week. From March 12 to March 20, 2021, the employee was sick (9 calendar days). Her earnings in the billing period were: in 2021 - 40,000 rubles, in 2021 - 50,000 rubles. The insurance period is less than 6 months. Average daily earnings from actual payments are 123.29 rubles. (40,000 rub. + 50,000 rub.). This is less than the average daily minimum wage – 311.97 rubles. We adjust the average daily earnings from the minimum wage to the part-time factor - 155.98 rubles. (311.97: 8 hours x 4 hours). The benefit amount is 842.29 rubles. (RUB 155.98 x 60% x 9 days).

When is the minimum wage required in 2021 when calculating sick leave?

Based on the minimum wage, benefits are paid in 2 cases. Thus, the amount for maternity or sick days cannot, in principle, be less than the amount that was calculated according to the minimum wage. Therefore, in order to calculate the minimum benefit amount, they take the minimum wage that was established at the time the employee fell ill or went on maternity leave.

The minimum amount of average earnings for the billing period for 2018 is equal to 227,736 rubles (9489 × 24). That is, per day is an amount of 311.97 rubles.

In cases where the employee’s actual earnings are less, benefits are paid on the basis of the “minimum wage”. In addition, the amount of benefits for an employee with less than 6 months of service for a full calendar month cannot exceed one minimum wage.

When they rely on the minimum wage to calculate sick leave

In 2021, there were no radical changes in the calculation of temporary disability benefits. As before, they are calculated from the amount of payments of the billing period for the two previous years (2016 and 2017), divided by the number of calendar days in them - 730. Read more about the calculation of sick leave here.

Guided by the topic of this publication, we pay special attention to the calculation of benefits based on the minimum wage, the size of which has changed, and, consequently, the amount of the benefit has also changed. Let us remind you that it is calculated based on the “minimum wage” in the following cases:

• If the employee has no earnings in the previous two years, or if his earnings are equal to or less than the established minimum wage;
• With an insurance period of less than 6 months;
• If there are marks on the certificate of incapacity for work regarding violation of the regime.