Is sick leave income?

Even before the pandemic, changes were planned in 2021 in the procedure for paying sick leave, implying a gradual transition to paying compensation for insured events directly by the Social Insurance Fund.

Who pays for sick leave in 2020-2021 - the employer or the Social Insurance Fund - depends on the region, since regions are joining the project in stages, not all at once. The last stage should start on January 1, 2021.

Legal assistance:

Call for free in Russia: 8

Legal advice by phone!

The free legal assistance hotline is available for you 24 hours a day!

Formula for calculating sick leave

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

In 2021, the minimum wage changed twice - from January 1 it amounted to 9,489 rubles, from May 1 - 11,163 rubles. The “ceiling” of benefits per day in 2021 cannot exceed the amount calculated from the Social Insurance Fund insurance premiums for 2016 and 2021, i.e. 1473000 rub. (718000 + 755000). So, in 2018, the scope of the benefit is as follows:

Minimum per day:

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

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

Maximum per day 2021.81 rub. (RUB 1,473,000 / 730 days)

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

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

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

60% for up to 5 years of experience;

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

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

Sick leave expenses: what's new in accounting?

How are operations for accrual and payment of temporary disability benefits reflected in budget accounting in 2019?

Financial support for the cost of benefits. Temporary disability benefits are paid on the basis of sick leave during the period the employee worked under an employment contract, carried out official or other activities, during which he was subject to compulsory social insurance, as well as in cases where the illness of the insured person occurred within 30 calendar days from the date of termination such work or activity.

The amounts and conditions for payment of this benefit are established by Federal Law No. 255-FZ. In accordance with Part 2 of Art. 3 of this law, if loss of ability to work occurs as a result of illness or injury, including in connection with an operation to terminate a pregnancy or perform in vitro fertilization, then the first three days of temporary disability of the insured person are paid at the expense of the employer, starting from the fourth day of temporary disability - for FSS funds account.

Entirely at the expense of the budget of the Social Insurance Fund, that is, from the first day of temporary disability, in accordance with Part 3 of Art. 3 of Federal Law No. 255FZ, benefits are paid to the insured person in the event of:

• the need to care for a sick family member;
• quarantine of the insured person, as well as quarantine of a child under 7 years of age attending a preschool educational organization, or another family member recognized as legally incompetent in accordance with the established procedure;
• implementation of prosthetics for medical reasons in a hospital specialized institution;
• follow-up treatment in the prescribed manner in sanatorium-resort organizations located on the territory of the Russian Federation, immediately after the provision of medical care in an inpatient setting.

By the amount of benefits paid at the expense of the Social Insurance Fund, the institution reduces the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (Parts 1, 2, Article 4.6 of Federal Law No. 255-FZ).

Institutions located on the territory of a constituent entity of the Russian Federation participating in the implementation of the pilot project pay temporary disability benefits only for the first three days of illness. The remaining period, starting from the fourth day, is paid directly by the territorial body of the Social Insurance Fund (clause 6 of Regulation No. 294).

Budget accounting. According to the provisions of procedures No. 132n, 209n, expenses for sick leave are reflected in 2021 according to the following CVR and KOSGU codes:

* In 2021, these expenses were reflected under subarticle 211 “Wages” of KOSGU.

** In 2021, subarticle 263 “Pensions, benefits paid by organizations of the public administration sector” of KOSGU was applied.

Expenses for paying personal income tax withheld when paying temporary disability benefits are reflected according to the same CVR and KOSGU codes as expenses for paying sick leave.

Temporary disability benefits are not subject to insurance contributions (clause 1, clause 1, article 422 of the Tax Code of the Russian Federation, clause 1, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125FZ).

Instruction No. 162n provides for the following correspondence accounts used to reflect calculations for sick leave payments in 2021 in budget accounting:

* Subarticles of KOSGU are indicated in accordance with the provisions of Order No. 209n.

According to the submitted sick leave certificate, the employee of the government institution was incapacitated from 02/01/2019 to 02/15/2019. The amount of employee income subject to insurance contributions for the billing period is equal to:

• for 2021 - 320,000 rubles;
• for 2021 - 390,000 rubles.

The employee's insurance period, taken into account when assigning temporary disability benefits, is 6 years 5 months. The benefit was transferred to his bank card. The institution is not a participant in the FSS pilot project.

The average daily earnings of an employee is 972.60 rubles. ((320000 390000) rub. / 730) (Part 3 of Article 14 of Federal Law No. 255FZ).

Sick leave will be paid at the rate of 80%, since the employee’s length of service is 6 years 5 months (Part 1, Article 7 of Federal Law No. 255FZ).

The amount of temporary disability benefits for 15 calendar days is 11,671.20 rubles. (972.60 rubles x 80% x 15 days) (Parts 4, 5, Article 14 of Federal Law No. 255FZ).

At the expense of the employer, 2334.24 rubles are payable, and at the expense of the Social Insurance Fund - 9336.96 rubles.

The following correspondence accounts will be reflected in budget accounting:

Calculation of sick leave: established procedure

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

employee income for 2 accounting years:

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

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

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

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

Ivanov I.T. , O

who worked for the company for 7 years 6 months, in April 2021 he handed in sick leave to pay for 15 days of illness. Earnings for the billing period amounted to: 689,000 rubles. in 2021 and 723,000 rubles. in 2021. Calculation made:

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

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

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

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

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

Rogov P.P., who worked for the company for 10 years, submitted a certificate of incapacity for work for 8 days in August 2018. His earnings, from which sick leave is calculated, were in 2021. – 854,000 rubles, in 2017 – 965,000 rubles. Calculation:

SDZ – 2491.78 rub. (854000 + 965000) / 730). The amount of earnings exceeds the established “ceiling” by 473.97 rubles. (2491.78 – 2017.81), therefore, further calculation will be made from the amount of 2021.81 rubles;

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

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

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

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

Turova M.M., who worked for the company for 11 years, submitted sick leave for payment for 5 days of illness in September 2018. Earnings for calculation: for 2021 – 110,000 rubles, for 2021 – 106,000 rub. Calculation:

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

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

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

Read also:  “Salary” commission: who should expect an invitation and what consequences to prepare for

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

Recalculation of sick leave after payment

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

Example 4: how sick leave is calculated with further recalculation

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

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

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

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

In September Somov O.T. submitted an application for recalculation of the benefit amount based on the submitted certificate from the previous place of work. Earnings amounted to: for 2021 – 653,000 rubles, for 2021 – 702,000 rubles. The recalculation was made as follows:

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

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

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

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

To put it in clerical language, illness is an insured event. Sick leave is documentary evidence of the occurrence of an insured event. The period for which the Social Insurance Fund pays for sick leave is regulated by the law “On compulsory social insurance in case of temporary disability and in connection with maternity” (Federal Law No. 255).

Is FSS reimbursement considered income for a sleepover?

According to Art.
3 of Law N 255-FZ, financial support for the costs of paying insurance coverage to insured persons is carried out at the expense of the budget of the Social Insurance Fund of the Russian Federation, as well as at the expense of the insurer in the cases provided for in paragraph. Funds received by the employer from the territorial body of the Social Insurance Fund of the Russian Federation in reimbursement of expenses incurred for social insurance in case of temporary disability and in connection with maternity is not an economic benefit to the taxpayer. These funds are not included in

Who issues sick leave and who pays

A sick leave certificate, also known as a certificate of incapacity for work (l/n), is a document of strict accountability that gives the right to receive benefits for temporary disability. A certificate of incapacity for work is issued by the medical institution to which the sick person applied.

Note:

If a medical institution does not have a standard license to provide medical services, the sick leave issued by it is not considered valid and will not be paid.

A sick leave sheet is a kind of alibi for an employee who does not show up for work at the scheduled time. The employee will not be given absenteeism, because he confirmed his absence from work with a sick leave form. And this is a good reason not only not to fire an employee, but also to pay him the average daily wage for each day of absence from work due to illness.

The procedure for paying sick leave is standard: the first three days are paid by the employer, the fourth and subsequent days are paid by the Social Insurance Fund.

Note:

Currently, in the Russian Federation, preparations are continuing for the transition to the issuance of electronic sick leave and to the so-called method of direct payment of sick leave benefits by the Social Insurance Fund.

The innovation is being tested in several pilot regions. They handle payments differently. The part of the sick leave paid by the Social Insurance Fund is not transferred to the employer, but is immediately paid to the bank card (if not, by postal order) of the insured.

Is sick leave (sick leave) subject to personal income tax?

When paying for sick leave in the Russian Federation, the following rule applies: the first three days of absence from work due to illness are paid by the enterprise, all the rest are paid by the Social Insurance Fund. Doubts may arise whether personal income tax is withheld from sick leave received from this Fund. It has already been said above that funds issued as part of the payment of sick leave are not included in the list of tax-free benefits. That is, the entire amount of sick leave must be subject to income tax.

We recommend reading: Registration or Temporary Registration: What’s the Difference?

The answer to the question of whether sick leave is subject to personal income tax is contained in paragraph 1 of Art. 217 Tax Code of the Russian Federation. Temporary disability benefits are excluded from the list of payments not subject to personal income tax. Since the document confirming the employee’s incapacity for work is a certificate of incapacity for work, personal income tax is calculated from the sick leave.

Deadline for accruing sick pay

Having regained health, a person is obliged to bring the medical information received from a doctor to his employer. From the moment the sick leave is submitted, the employer must calculate the payment within 10 calendar days and, having filled out his part of the sick leave, transfer it to the Social Insurance Fund (read about the minimum wage and the calculation of sick leave at the minimum wage in 2021). Payment of benefits is made on the day closest to the calculation of the amount on which wages are usually paid at the enterprise.

The deadline for paying sick leave in 2021 has not changed: 10 calendar days from the date of delivery of sick leave to the employer and 15 days if the insured applies for personal benefits in the pilot region.

In regions where testing is underway, the timing and procedure for payment of benefits are different. There are two options:

• the employee submits regular sick leave;
• sick leave is issued electronically.

In the first case, having passed the traditional L/N, the employee writes a statement to the employer about accruing benefits for sick days. Based on this application, the employer fills out all the information necessary for calculating benefits on a sick leave form and sends it to the regional office of the Social Insurance Fund within 5 days. Instructions for filling out a sick leave certificate by an employer can be found here.

There, the payment due to the insured is calculated, and it is transferred to a bank card (the insured person indicated the card number earlier in the application) or, if there is no card, by postal order at the place of residence.

The term for transferring funds is no more than 10 days. As the experience of the regions where the innovation is being debugged shows, the transfer usually occurs much faster.

If an electronic sick leave certificate is issued to an insured person, it is immediately sent from the medical institution via secure communication channels to the regional office of the Social Insurance Fund. An employee, upon returning to work, writes an application for payment of disability benefits.

Additionally

The employer has the right to pay the employee the amount of compensation due to him for sick leave in cash or transfer money to his bank card. In any case, preliminary, since sick leave payments are the same income as salary.

An employer who has access to the database finds sick leave on the Social Insurance Fund portal and enters the information necessary for calculating benefits in the appropriate columns. This work is carried out within 5 days from the moment the insured submits an application for payment of benefits. The further steps of the Social Insurance Fund are similar: within 10 days from the date of receipt from the employer of the data for calculating the benefit, it is calculated and sent to a bank card or by postal order.

In both cases, the general rule applies: the Social Insurance Fund pays benefits for all days of illness, starting from the 4th day. For the first 3 days of incapacity, the employer pays benefits from his own funds. An exception to the rule is under 7 years of age. Then the FSS makes the payment for the entire period of incapacity.

Example. This is how the calculation and payment will occur if the insured has been on sick leave since April 3. to 10.04. At his place of work, salaries are paid twice a month, on the 10th and 25th.

On the first working day, April 11, the employee submits a personal identification document. No later than April 20, the benefit must be calculated by the employer, and the sick leave must be sent to the Social Insurance Fund. On April 25, the next payment date, the employee will receive his benefits.

If the insured is in the “pilot” region, then after taking sick leave on April 11, the employer is obliged no later than April 16 (within 5 days) to send information for calculating benefits to the Social Insurance Fund. Then, within 10 days, the benefit will be transferred to the insured’s bank card.

The “pilot” sick leave payment system (calculation and payment terms) will be discussed in the next video

When sick leave is paid at a later date

In the event that the sick leave is not submitted immediately after its expiration date, the payment deadlines are postponed, but not more than by 6 months. If the sick leave is submitted after this period, by law the insured loses the right to receive benefits (Part 1, Article 12 of the Federal Law No. 255).

The legislator has established not only how long sick leave is paid, but also responsibility for delays in payment. For each day of delay in payment of sick leave benefits, the insured is entitled to compensation (Article 236 of the Labor Code of the Russian Federation).

We are ready to answer any questions you may have - ask them in the comments

The duty of the state is to support citizens in the event of illness or caring for a sick relative. This task is assigned to the Social Insurance Fund (SIF). His responsibilities include collecting payments and determining the amount of payments. Contributions are required to be made by private entrepreneurs, companies and, in rare situations, the insured persons themselves. We will tell you how sick leave is paid and under what circumstances money may be denied.

Income tax on sick leave: various subtleties

So, we have already figured out that sick leave payments constitute the employee’s income, therefore, the question of taxation arises. We look in Article 217 to see whether taxes are paid on sick leave. In the first paragraph we see that state benefits for temporary disability are not exempt from taxes, even if sick leave is issued for child care.

Sick leave certificates are issued in accordance with the order of the Ministry of Health “On approval of the procedure for the Social Insurance Fund of the Russian Federation to verify compliance with the procedure for issuing, extending and issuing certificates of incapacity for work” No. 1345 dated December 21, 2012.

Concept of sick leave

This is a document confirming the temporary inability to carry out work assignments. It is made in the form of an A4 sheet with columns in which information about the employee and the reasons for the occurrence of the insured event are entered. It is issued by a clinic, hospital or other medical organization. The basis for issuing a sheet is considered to be the occurrence of a temporary loss of ability to work associated with:

• illness or work injury;
• caring for a small child;
• maternity leave;
• caring for a child or other family member in case of illness.

The document is provided at the place of employment to determine the start date and end date of forced absence. It indicates the applicant's details, the reason for receiving payments, as well as the start and end times of sickness or nursing leave.

How is sick leave paid? Calculation of sick leave in 2021

• The employee does not have the required work experience (there are no entries in the work book, or the work experience is too short for calculation);
• The employee had less than six months of work experience on the date of loss of ability to work (record of full-time study at a university does not count);
• The employee does not yet have earnings on the day he receives sick leave, or his salary is below the minimum wage.

According to paragraph 5 of Article 13 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”, in the event of illness, injury, child care or in connection with maternity, the employee must present to the employer a certificate of incapacity for work, which is issued in the manner established by regulations (Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n “On approval of the Procedure for issuing certificates of incapacity for work”). Based on this document, temporary disability benefits will be assigned and paid. For example, in connection with a domestic or work injury, due to the illness of the employee himself, while caring for a sick child or in connection with the birth of a baby.

What the law says

General provisions and requirements, as well as methods for calculating compensation for temporary loss of ability to work fully, are described in Law No. 255-FZ of December 29, 2006. A citizen can count on compensation if he is unwell, after receiving damage or injury, as well as when he goes on forced leave due to the illness of a family member.

The insurer is an organization, individual entrepreneur or the citizen himself, depending on the type of employment. These include lawyers, members of peasant farms, notaries, members of communities in the Far North, as well as payers who have independently entered the insurance system. In case of maternity, the Social Insurance Fund is recognized as the insurer.

The maximum period of treatment in the event of an illness or work-related injury is not legally defined; however, the maximum duration of child care is indicated. It is no more than 15 days per sick leave, but no more than 45 days per year. Sick leave issued above this figure will not be paid.

What determines the amount of compensation?

The amount of the benefit depends on the length of work. In this case, the duration of the entire activity is taken as a basis. It doesn’t matter how long an employee has been working for the organization. The total number of working years is important. This rule applies to both sickness compensation and benefits when a relative or child goes on forced leave due to illness.

If the length of service is less than 6 full months, the payment cannot exceed the minimum salary established for 12 months. The minimum wage is set by regional authorities independently, taking into account the cost of essential products, the price of a square meter of housing and other socio-economic aspects.

What percentage of salary is included in compensation?

Article 7 of Law No. 255-FZ determines the amount of sick leave payments. It depends on the length of experience. The base is the amount of insurance payments for the last two years. The amount of the benefit is determined according to the following principle:

• up to 5 years – 60% of average earnings;
• from 6 to 8 years – 80%;
• more than 8 years – 100%.

In 2021, the maximum average earnings for determining the amount of benefits is 1,570,000 rubles. It consists of the maximum indicator for 2021 (755,000 rubles) and 2018 (815,000 rubles). Thus, if the official salary is exceeded, only the maximum indicators will be included in the calculation.

Reference!

This restriction was introduced in 2021 after the news appeared in the media that the St. Petersburg Social Protection Fund directed most of the payments to the players of the Zenit football club. The peculiarity of the situation is that each team player, when injured, has the right to count on benefits due to temporary disability. Considering the fact that football players’ salaries are much higher than the market average, payments made up a significant portion of the FSS budget.

The duration of work activity is determined by the work book. If it is lost or destroyed, the amount of length of service can be determined using employment contracts or other supporting documents. Verbal agreement is not accepted as evidence of employment

Deadlines for assigning payment for sick leave

Chapter 4 of the Federal Law describes the procedure for assigning benefits, including the timing of application and provision of payments. In both cases, 10 calendar days are allotted for these events. In this case, registration of sick leave takes place within the specified period, starting from the date of application, and payment is made on the nearest date of payment of wages.

As a rule, the employer is responsible for issuing sick leave. However, if the insured person does not have a permanent place of work at the time of application, the applicant must independently contact the social insurance authorities. In the absence of a certificate of income of the applicant, specialists of the Social Insurance Fund make a decision on the amount of the benefit based on the data on earnings available to him. If a citizen has no previous work experience, the minimum wage is taken as a basis.

Deadlines for receiving benefits

The legislation does not have a clear limit on the number of days allotted for receiving medical care. This means that it will not be possible to stop payments only on the basis of long-term sick leave. However, for child care or sick leave due to pregnancy, a threshold event has been defined, after which the amount of payment will either decrease or stop altogether.

Refusals to pay sick leave

The applicant may be denied sick pay. According to the same law No. 255-FZ, payment is not made in the following periods:

• partial or complete release from work in accordance with the law;
• time spent in custody or spent conducting a medical examination;
• downtime;
• other periods of time during which payments were not made in favor of the citizen to the Social Insurance Fund.

If there are reasons to doubt the legality of the refusal, you should go to court. At the initial stage, it is recommended to consult with a lawyer. With its help, you will be able to reduce the time spent on paperwork.

The applicant may independently refuse sick leave. In this case, he takes on the risk associated with a possible deterioration in health. In this case, due to the lack of sick leave, payments cannot be made.

Compensation payments are borne by the state and the employer, depending on the length of sick leave. The company or entrepreneur pays only for the first three days of forced leave from work. Starting from the fourth day of incapacity for work, the obligation to pay benefits falls on the Social Insurance Fund. However, it is worth noting that the Fund’s budget is filled thanks to contributions from organizations and entrepreneurs, so one way or another, the employer is responsible for paying for sick leave. If the benefit is paid for another reason, then the FSS bears all expenses.

What to do if a person is employed by several employers

When working part-time, a citizen has the right to both receive benefits for his main job and sick pay from his part-time employer. Of course, provided that both employers make payments to the Social Security Fund on time. In this case, the number of places of employment does not matter. What is important is the length of service, the volume of payments to the Social Insurance Fund and the amount of average annual earnings.

Important!

To receive compensation for temporary disability, an employee must be officially registered. If the total length of service is less than 6 months, the minimum wage is taken as the basis for calculating the amount of compensation. Its value depends on the region of residence.

Is sick leave income?

• the maximum possible duration of sick leave is 30 days;
• the employer pays only the first 3 days of sick leave;
• the remaining days for an officially employed employee are paid by the Social Insurance Fund;
• if sick leave is related to childbirth or pregnancy, then the employer does not pay for it.

• if an employee on sick leave violates the regimen prescribed by the attending physician without serious grounds;
• if the patient does not come to the clinic on time for an appointment;
• illnesses or injuries occurred as a result of alcohol or drug intoxication.

How to calculate the amount of compensation yourself

Registration of an application for benefits is usually handled by the accounting department. To independently calculate the amount of compensation, you need to know the employee’s length of service and his average earnings over the last 2 years. There are enough online calculators on the Internet to determine the correctness of payment calculations. The calculation procedure itself is easier to consider using an example.

Example of sick leave calculation

Ivanov Ivan Ivanovich has a sick leave certificate for the period from March 1 to March 14. The total period of work is 6 years. Over the past two years, the employee has an average salary of 660,000 rubles per year. This indicator is lower than the limit in 2021 and 2021, which means it can be used in calculations.

1,320,000/730=1,808 rub. 22 kopecks

Due to the fact that Ivan Ivanovich worked for a total of less than 8 years, the benefit amount is 80% of his average daily income.

1808.22*0.8=1,446 rub. 58 kopecks

All that remains is to multiply the resulting value by the number of days of sick leave.

1446.58*15=21,698 rub. 70 kopecks

In the same way, you can independently calculate the amount of compensation in other situations. The main parameters are the number of days on the sheet, total length of service and the corresponding percentage of average earnings.

If the employee had less than 6 months of experience, the minimum wage would be taken into account. The all-Russian minimum wage in 2019 is 11,280 rubles. For example, in Moscow its value is 18,781 rubles, and in St. Petersburg – 18,000 rubles. Subjects of the Russian Federation independently determine the amount of the “minimum wage”.

Each of us has had to go on sick leave at least once. Sick leave payments are regulated by regulations. The procedure for calculating benefits has changed several times over the past decade, and the periods included in the calculation procedure have also changed.

The Labor Code of the Russian Federation defines a guarantee for employees to pay sick leave in case of illness (Article 183 of the Labor Code of the Russian Federation). More detailed rules, calculation of disability benefits is carried out on the basis of Federal Law No. 255 and Decree of the Government of the Russian Federation No. 375.

List of insurance cases

:

• employee illness;
• the need to care for a sick close relative;
• need for child care;
• treatment in a sanatorium;
• The employee received prosthetics.

Payment calculation procedure

To pay for disability benefits, it is necessary to know the employee’s earnings and length of service. When paying for sick leave, the period that is taken into account is equal to the last two calendar years. That is, if an employee gets sick in 2021, then when calculating his total income, wages for 2021 and 2016 will be taken into account.

Payments include the following amounts:

• wage;
• premiums (if a monthly premium, then it is taken into account in a specific month, quarterly, semi-annual and annual are divided by the period for which it is calculated);
• compensation.

Next, when calculating disability benefits, it is necessary to determine the average daily earnings. The amount of earnings for the previous 2 years is divided into 730 days

. 730 days is an indicator that cannot be changed. Daily earnings are multiplied by the number of days the employee was sick. Next, the required compensation is calculated. Federal legislation takes into account the employee's insurance length.

The following order is provided:

• The employee’s insurance period is more than 8 years – sick leave is paid at 100%;
• experience from 5 to 8 years - 80%;
• if the employee worked for less than 5 years, he will receive 60%.

After dismissal, in case of illness, the employee will be paid sick leave in the amount of 60% of earnings.

There is one nuance in the calculation rules. The exception is maternity benefits

. In this case, upon presentation of a sick leave certificate, the amount of daily earnings will not be determined by dividing by 730 days.

Periods of temporary disability, forced absenteeism, etc. will be excluded from this period. This will lead to an increase in the possible benefit, as opposed to temporary disability benefits.

If the employee does not have insurance experience

, then the minimum wage will be taken as a basis.
In 2018 it amounted to 11,163 rubles.

How to calculate sick leave payments in Kazakhstan

The amount of the benefit is determined by multiplying his average daily earnings by the number of days of incapacity indicated on the sick leave. Average daily (hourly) earnings are determined by dividing the amount of accrued wages in the billing period by the number of working days (hours), based on the balance of working time, respectively, for a five-day or six-day working week.

We recommend reading: Registration, extract from the apartment

During work, situations arise when an employee is unable to perform his duties due to illness. In this case, the employee goes on so-called “sick leave”. In this article we will consider the following questions: How are sick leave payments calculated and calculated? What are the amounts and restrictions on payments?

What an employee needs to remember

1. An employee can receive sick leave not only from the main employer, but also from everyone where he works on a part-time basis. If an employee has worked in several institutions over the last 2 years, he has the right to receive payments for each place of work. To do this, he needs to obtain several sick leave certificates from a medical institution.
2. An employee may fall ill while on annual leave. In this case, the vacation will be extended by the number of sick days. Payments will be calculated on a general basis.
3. The employee must submit a sick leave certificate to the accounting department of the institution no later than 6 months after he stopped being sick.
4. If the employee violates the treatment regimen, the benefit amount will be reduced.
5. An employee on a probationary period has the right to sick pay.

Existing payment restrictions

Not every sick leave will be paid. So, sick leave will not be paid

:

1. If an illness occurs to an employee during unpaid or educational leave.
2. When sick leave is issued to care for a child, and the employee is on regular or additional paid leave.
3. Care for an adult relative is provided for more than 7 days.

There are restrictions during the calendar year

, If:

Sick leave is paid to an employee if he is hired under the terms of an employment contract. These payments are not provided under civil contracts.

What to do if payment deadlines are missed

It has already been said that sick leave must be paid on the day the advance or salary is issued. But what if the payment was not made? In this case, you can contact the labor dispute commission, the prosecutor's office or the court with a statement of claim.

In addition, the employee has the right to compensation for late payments.

for each day in the amount of 1/300 of the refinancing rate.

If a manager does not pay benefits and wages for more than 2 months, he may be punished with a fine based on the Code of Administrative Offenses of the Russian Federation.

Special cases of payment of disability benefits

If an employee is injured at work or goes on sick leave due to an occupational disease

, he will receive payment in the amount of 100% of earnings. These types of cases are indicated on the sheet by codes 04 and 07.

It must be remembered that

1. Sick leave in these cases will be paid regardless of whether the employee has experience or not, whether he violated the regime or not.
2. Sick leave payments will be subject to income tax.

Payment for the slip for all days will be made at the expense of the Social Insurance Fund.

Sick leave for work-related injuries and illnesses will be accrued and paid on a general basis, i.e. wages received by the employee over the last 2 calendar years are taken into account. The amount of payment under such conditions is not limited, unlike a regular injury or illness.

A part-time worker, and an external one, can also count on receiving benefits, but only if he worked for this employer for 2 calendar years.

After dismissal

an employee can go on sick leave and receive compensation within 30 days after dismissal, and apply for payment within 6 months after dismissal.

In this case, the former employee provides sick leave, a passport, an application for payment of benefits, and a copy of the work record book confirming the fact that the employee did not get another job.

Sick leave is payable if the former employee himself falls ill. Sick leave for caring for children and other close relatives is not paid.

The employee resigned on August 3. He can present sick leave for payment if he started getting sick before September 3. If a former employee fell ill on September 5, he will not receive benefits.

Benefits for a dismissed employee are calculated according to the usual scheme. But you will only be paid in the amount 60%

.

Calculating sick leave is a difficult task even for experienced accountants and personnel officers, because over the past few years there have been many changes in this procedure.

Payment for sick leave depends on its duration, and the category of the employee, his, as well as on some other factors. It is worth determining exactly how they all affect the calculation of the final amount.

Despite a number of small changes, the procedure for calculating and paying sick leave in 2021 has not changed much. This procedure occurs in accordance with the following rules:

Payment is carried out by different authorities. In case of temporary disability or illness, this happens as follows:

• the first three days - at the expense of the employer;
• the next days - funding comes from the Social Insurance Fund.

In some other cases (for example, when caring for a family member), funds are allocated entirely from the Social Insurance Fund.

The amount of payment is influenced by the following factors:

• employee's insurance period;
• the average salary for the two previous years.

However, there are restrictions on the last amount - it cannot exceed the limit:

• for 2021 - 796 thousand rubles;
• for 2015 - 711 thousand rubles.

If the average earnings in these years were higher, only the specified limit amounts are taken into account in the calculation.

1. Child's illness - depends on his age and severity of the disease and can be 120, 90, 60, 45 and 30 days during one calendar year. In this case, a child may mean the following family members of an employee who have not reached the age of majority:
   son or daughter;
2. grandson or granddaughter;
3. brother or sister;
4. stepson or stepdaughter.
5. If there are several children, then the maximum duration of sick leave is set for each of them separately.
6. Illness of a family member - no more than 7 days in a row and up to 30 days for the whole year;
7. Disability - benefits can be paid for four consecutive months, but no more than 5 months a year.

In the latter case, the exception is tuberculosis, in which benefits are paid until the day the ability to work is restored or disability is established.

If you quit or move to a new job, your employer is obliged to pay you compensation for unused vacation. You can find out more about this.

What is income

Income of individuals (population) is the income of citizens received in the form of wages, scholarships, pensions, various benefits, payments, compensations. Also, income includes money from the sale of various goods, regardless of whether you produced it yourself or bought it cheaper and sold it more expensive. Also, income arises from the provision of services, from the sale of large movable and immovable property: apartments, cars, houses, etc. Thus, income includes funds from the rental of any property. Very often, low-income mothers have a question: is alimony income? Of course, this money is your income, you will show it in a certificate for the bank for issuing a loan, in a certificate for social services for calculating subsidies for utility bills or child benefits. But alimony, as well as child benefits, lump sum payments at the birth of a child, and maternity benefits for sick leave are not taxed. But they are income!

All income of legal entities and individuals in the country is subject to various types of taxes. And taxes are the state's revenues. Of course, the range of income received by the state is very large, but taxes make up a significant part of it. All taxpayer money forms the state budget, which makes it possible to maintain and finance state structures - police, education, medicine, roads, culture and much more. Budget revenues are contributions from enterprises of all forms of ownership, sizes, types of activities, as well as individuals. In addition to taxes, the state income includes duties, payments for internal and external trade transactions with real estate, natural resources, national cultural values ​​and much more.

Actions of the employer and employee

To correctly calculate sick leave, both parties to the employment relationship must take a number of actions. The employee must bring sick leave no later than six months after recovery. He must remember that even if he does not have the required length of service and wages for previous periods, he is still entitled to sick pay, but in the amount of the minimum wage.

The employer needs:

1. send a request to the Pension Fund for data on the employee’s salary for previous periods (if he did not bring a certificate from his previous place of work, which indicates such data);
2. calculate the amount to be paid in accordance with the employee’s length of service and his average income (this takes into account not only his basic salary, but also various allowances). Read more about calculating sick leave;
3. pay cash for sick leave along with an advance or basic salary - depending on what is transferred first;
4. recalculate the calculated amount if the employee brought a salary certificate from his previous place of work.

The procedure and rules for paying sick leave is an issue of interest to both the employee and the employer. In 2021, the requirements for this procedure did not undergo significant changes; they affected only the minimum wage (7,500 rubles (7,800 rubles from July 1, 2021)) and the rules for calculating average earnings. The latter value is determined either on the basis of a certificate from the previous employer, or by request on behalf of the employee to the Pension Fund of the Russian Federation.

Is sick leave income?

In accordance with paragraph 1 of Article 163 of the Tax Code, an employee’s income, taxable at the source of payment, is defined as the difference between the employee’s income accrued by the employer and subject to taxation, taking into account the adjustments provided for in Article 156 of this Code, and the amount of tax deductions provided for in Article 166 of this Code.

At the same time, paragraph 2 of Article 163 of the Tax Code determines that, unless otherwise provided by this article, employee income accrued by the employer and subject to taxation is recognized in the employer’s accounting records as expenses (expenses) in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, money to be transferred by the employer to the employee into ownership in cash and (or) non-cash forms in connection with the existence of an employment relationship.