The article touches on the topic of calculating and paying sick leave, except in the case of “pregnancy and childbirth”. The limitations and features of calculating sick leave in the case of caring for a sick child or other family member are recorded in 255-FZ (clause 5 of article 6 of 255-FZ, clause 3 of article 7 of 255-FZ).
In general, there were no fundamental changes in the calculation of sick leave in 2015.
| Insurance experience | Benefit amount |
| Less than 6 months | Based on the minimum wage |
| From 6 months to 5 years | 60% of average earnings |
| from 5 to 8 years | 80% of average earnings |
| 8 or more years | 100% of average earnings |
Basic rules for calculating sick leave
When calculating sick leave in 2015, you need to take into account earnings subject to insurance contributions to the Social Insurance Fund for the previous two calendar years - 2013 and 2014. For each calculation year, earnings are taken into account in an amount not exceeding the maximum base for calculating insurance contributions to the Social Insurance Fund. For 2013 it cannot be higher than 568,000 rubles, for 2014 - higher than 624,000 rubles. The taken into account earnings for 2 years are divided by 730, resulting in the average earnings for 1 day.
For benefits in 2015, if the years 2013 and 2014 are taken for calculation, you can determine the maximum average daily earnings using the following formula:
(RUB 568,000 + RUB 624,000) / 730 days = RUB 1,632.88
If the employee was on maternity leave (or child care leave) in two calendar years or in one of the specified ones, then the corresponding calendar years, upon her application, can be replaced by previous calendar years, provided that this will lead to an increase in the amount benefits.
A note about violation of the regime on the sick leave certificate affects the amount of the benefit: in this case, the benefit is paid from the date of the violation in an amount not exceeding the minimum wage for a full calendar month. In areas where a regional coefficient is applied, the minimum wage is taken taking into account this coefficient.
… average earnings for the previous two years are below the minimum wage
If the average employee’s earnings calculated for 2014 and 2015 (calculated for a full calendar month) are below the minimum wage, then the benefit is calculated based on the minimum wage. If the date of onset of the disease falls on the period from 01/01/2016 to 06/30/2016, then the minimum average daily earnings calculated from the minimum wage is 203 rubles. 97 kopecks (RUB 6,204 x 24) / 730 = RUB 203.97). For illnesses occurring starting from 07/01/2016, the minimum average daily earnings is 246 rubles. 58 kopecks (RUB 7,500 x 24) / 730 = RUB 246.58).
Minimum benefit amount
How to calculate benefits if there has been no earnings for two years? What to do if the average employee’s earnings are below the minimum wage? In this case, the benefit should be calculated from the minimum wage. From January 1, 2015, its amount is 5,965 rubles. per month.
Example:
Ivanova O.I. I was sick from March 10 to March 21, 2015. The employee's insurance experience is 7 years. However, during the calculation period for calculating benefits in 2013 and 2014, there was no earnings, since the woman did not work. She was not on maternity leave or child care leave, so there is no reason to change the years of the calculation period.
In this case, the benefit will be calculated as follows:
RUB 5,965 (minimum wage) * 24 / 730 = 143,160 rubles. / 730 = 196 rub. 10 kopecks We received the amount of average daily earnings for benefits, calculated from the minimum wage.
Now we calculate the amount of daily allowance:
80% from 196 rub. 10 kopecks is 156 rubles. 88 kop.
Amount of daily allowance: 156 rubles. 88 kop. x 12 (calendar days of incapacity for work) = 1,882 rubles. 56 kopecks
Example 3. Calculation of disability benefits in the presence of non-insurance periods
| Disability benefits were provided from 06/01/2016 to 06/18/2016. The employee has a length of service for paying sick leave, taking into account non-insurance periods, of 10 years 5 months, including a non-insurance period of 8 years. When filling out the Sick Leave document, on the Payment tab, select the Apply benefits flag and select Payments in connection with the inclusion of non-insurance periods in the insurance period. The Payment percentage field was automatically set to 100%, because the total experience is more than 8 years. But in the field Percentage of payment without benefits is 60%, because without benefits the length of service is only 2 years and 5 months, which is less than 5 years. The difference between total length of service and length of service without benefits is paid from the federal budget minus the first three days paid by the employer. On the Accrued tab (Fig. 3), the sick leave accrual is calculated for a total amount of 13,767.15 rubles, including at the expense of the federal budget - 5,506.80 rubles. In the 4-FSS report, expenses from the federal budget are allocated automatically. |
Rice. 3. Accruals for sick leave, taking into account non-insurance periods
Payment of sick leave in 2015
If the employee himself falls ill, sick leave is paid as follows:
- the employer pays for the first three days of illness at his own expense (clause 1, clause 2, article 3 of Federal Law No. 255-FZ),
- From the fourth day of temporary incapacity for work, sick leave is paid from the Social Insurance Fund.
Sick leave for caring for a sick family member, prosthetics or after-care in sanatorium-resort institutions of the Russian Federation is fully paid for by the Social Insurance Fund.
Sometimes it happens that sick leave is paid to employees who have already resigned: those who fell ill within 1 month after dismissal, and those who fell ill before dismissal and submitted sick leave for payment after termination of the employment contract with the employer. How to deal with payment in such cases?
An employee fell ill after being fired
According to Federal Law No. 255-FZ, if an illness or injury occurs within 30 calendar days after termination of an employment contract, sick leave after dismissal is paid in the amount of 60% of average earnings. At the same time, the basis for terminating the employment contract when paying sick leave in this case does not matter. Sick leave is not paid if the employee's family members become ill.
The employee fell ill before dismissal and presented sick leave for payment after dismissal
In this case, sick leave is paid according to the general rules.
Example 1. Calculation of length of service for a period
Let's calculate the length of service for the period 09/14/2015–03/16/2016.
| No. | Month | Days in a month |
| 1 | September 2015 | 17 |
| 2 | October 2015 | 31 |
| 3 | November 2015 | 30 |
| 4 | December 2015 | 31 |
| 5 | January 2016 | 31 |
| 6 | February 2016 | 29 |
| 7 | March 2016 | 16 |
If you simply divide the number of days for the entire period of 185 by 30, you get 6 months and 5 days of experience.
But according to the Rules, you must first take into account full calendar periods: 5 full months - from October 2015 to February 2021. Next, the 17 days of September 2015 are summed up with the 16 days of March 2021. According to the rules, 33 days are 1 month (30 days) and 3 days. Thus, the total length of service is 6 months and 3 days. This is exactly how the length of service in the program is calculated.
Sometimes the documents confirming the experience do not indicate exact dates. Paragraph 27 of the Rules establishes that if only years are indicated without indicating exact dates, the date is taken to be July 1 of the corresponding year, and if the day of the month is not indicated, then the 15th day of the corresponding month is taken as such. This means that these are the dates that need to be indicated in the program. In the 1C: Salary and Personnel Management 8 program, length of service is indicated in the Employee’s card via the Labor activity link.
The insurance period for calculating sick leave consists of periods during which the person was insured in case of temporary disability, and non-insurance periods.
Insurance periods include periods of work of the insured person under an employment contract, state civil or municipal service and periods of other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with maternity (Part 1 of Article 16 of Law No. 255- Federal Law).
Non-insurance periods are periods of military service, as well as other service provided for by the Law of the Russian Federation of February 12, 1993 No. 4468-I “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, turnover control bodies narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families,” which the employee underwent from 01/01/2007.
Let us recall that the allocation of non-insurance periods is associated with differences in the procedure for financing the payment of temporary disability benefits. The presence of non-insurance periods may affect the percentage of average earnings used to calculate benefits.
For example, without non-insurance periods, the length of service is 7 years. The benefit is calculated at 80% of average earnings. But if you add 2 more non-insurance years, then 100% of average earnings are already taken into account when calculating benefits.
In general, sick leave expenses (with the exception of the first three days in case of illness or injury to an employee) are reimbursed from the funds of the Federal Social Insurance Fund of the Russian Federation. The difference in the amount of benefits arising in connection with non-insurance periods is additionally financed from the federal budget (through interbudgetary transfers from the federal budget provided to the budget of the Social Insurance Fund of the Russian Federation for these purposes).
When filling out data on length of service in the program and on the certificate of incapacity for work, the following must be taken into account. The “Insurance length” field of the certificate of incapacity for work (section “To be filled in by the employer”) is the full length of service, which is taken into account when calculating sick leave. This field corresponds to the Length of Experience program field for sick leave payments, taking into account non-insurance periods. In the field “including non-insurance periods” of the certificate of incapacity, you need to highlight only the length of non-insurance periods.
At the same time, in the Insurance length of service field for payment of sick leave in the program, you must indicate the length of service without non-insurance periods.
Some non-standard cases for paying sick leave
For an employee working in one place, sick leave is calculated for that place, taking into account taxable payments for the previous two years for all places of work, but with the condition that the amount of accruals does not exceed the maximum amount of taxable amounts for each of the years taken into account in the calculation. What if an employee works in several places?
The employee works in several places and worked in the same place in the previous two calendar years.
How to pay: for all places of work.
The employee works for several policyholders, and in the two previous calendar years worked for other policyholders.
How to pay: according to Article 13, Clause 2.1 No. 255-FZ, all benefits are paid by the policyholder at one of the last places of work chosen by the insured person.
The employee works for several policyholders, but in the two preceding calendar years he worked for both these and other policyholders.
How to pay: according to Article 12, Clause 2.2 of 255-FZ, sick leave can be paid in two ways - 1) at one place of work, based on the average earnings for all policyholders; 2) for all current policyholders, based on the average earnings at the current place.
Calculator for calculating sick leave
To calculate sick leave, you can use the free calculator from the Kontur.Accounting service. It complies with current legislation and allows you to calculate sick leave in 3 steps.
- Enter the information from the sick leave certificate.
- Enter your earnings for the previous two years to see your average daily earnings.
- Get the final table for calculating the amount of sick leave. The amount of payment at the expense of the organization and at the expense of the Social Insurance Fund will be calculated automatically
Sick leave: rules for filling out by the employer
When accepting a sick leave certificate, the employer must make sure that the doctor has filled it out without errors and in accordance with all the rules. Otherwise, there is a risk that the Social Insurance Fund will refuse to reimburse expenses for paying benefits.
You should pay attention to a number of points: in order for the sick leave sheet to be filled out in printed capital letters, without errors, with a gel, capillary or fountain pen of black color or on a computer (the use of a ballpoint pen is not allowed), the information is entered starting from the first cell, without going beyond the boundaries of the corresponding cells.
If an error is discovered on the sick leave certificate, the employee must be sent to the medical institution for a duplicate.
Basic rules for filling out sick leave by an employer:
Place of work and name of organization
The name of the organization is included in the sick leave in accordance with the constituent documents in full or in abbreviated form. It is important that the recording does not go beyond 29 cells. If the name does not fit into this cell limit, it can be shortened. An individual entrepreneur in this column indicates his full name with spaces.
Form of work
It is necessary to check the box whether the employee’s place of work is his main one or part-time.
Registration number
The number that the organization received from the territorial body of the FSS of the Russian Federation upon registration is entered. If necessary, this data can also be viewed on any report of Form No. 4-FSS.
Enterprise subordination code
A five-digit code is indicated, implying the territorial body of the Social Insurance Fund to which the organization is attached.
Employee TIN
If the sick leave is for pregnancy and childbirth, it is not filled out by the employer.
SNILS
The number of the employee’s insurance certificate, which was issued to him by the Pension Fund, is indicated.
Insurance period and non-insurance periods
The number of full years and months of the employee’s work experience for which contributions were made to the Social Insurance Fund of the Russian Federation is entered. Non-insurance periods - the time of military or other service.
Benefit due for the period
The day, month and year when the employee fell ill and the day, month and year when he recovered are indicated.
Average earnings for calculating benefits and average daily earnings
The employer must attach to the sick leave a sheet calculating the amounts on the basis of which payments are based. If payments are calculated according to the minimum wage, the number of days in the month in which the employee went on sick leave should be taken into account.
Benefit amount
The amounts paid by the company for the first 3 days of sick leave and by the Social Insurance Fund of the Russian Federation for all other days are indicated separately.
Total accrued
The total amount of payments that the employee will receive in hand is indicated.
Seal
Placed in a specially designated place “Employer’s Seal”. The print may extend beyond the boundaries, but must not appear on the recording.
Certificate of incapacity for work
The basis for assigning and paying sick leave and maternity benefits is a certificate of incapacity for work.
It is issued by a medical organization. This document, firstly, is financial and serves as the basis for the assignment and payment of benefits, and secondly, it certifies the citizen’s incapacity for work, confirming his release from work (clause 17 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15 -12956). The sheet must be filled out in strict accordance with the Procedure for issuing certificates of incapacity for work (approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). In particular, information on the sheet is entered in capital block letters, entries should not go beyond the boundaries of the cells, and printing should not fall on the cells of the information field.
Often, medical organizations issue certificates of incapacity for work, which contain various shortcomings: from grammatical and punctuation errors to incorrect information about the patient. Meanwhile, the Federal Social Insurance Fund of the Russian Federation is unlikely to count benefits paid for incorrectly filled out sick leave. Therefore, when receiving a certificate of incapacity for work, it must be carefully checked.
Important
The maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation in 2015 is 670 thousand rubles.
Automatic accrual of sick leave using Kontur.Accounting
You can calculate sick leave in just a few steps using the online service Kontur.Accounting. Calculations comply with the law, all restrictions are taken into account. Also in the service you can calculate salaries, vacation and maternity pay, keep records of employees and dividends, submit reports to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service. The system is convenient because it saves the accountant’s time and prevents errors when preparing reports.
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