The calculation and payment of benefits is a rather complex process that requires constant keeping abreast of changes in legislation. Although in 2021 there were no special changes to sick leave, the minimum wage (minimum wage) changed twice during the year. From January 1, it was 6,204 rubles, and from July 1, it increased to 7,500 rubles. Undoubtedly, this had an impact on the calculation of various payments and benefits for which the “minimum wage” is used, including the payment of sick leave in 2016.
In this article we will tell you what needs to be taken into account when calculating sick leave, who should accrue and pay benefits, when the minimum wage should be used to calculate sick leave, and also give examples of calculation.
Who is paid sick leave benefits?
The following have the right to sick leave benefits (temporary disability benefits):
- citizens of Russia;
- foreigners permanently or temporarily residing in Russia;
- stateless persons.
Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for in Article 2 of the Law of December 29, 2006 No. 255-FZ.
Pay sick leave benefits only to employees who work (recently worked) in the organization under employment contracts, including external part-time workers. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.
An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.
Sick leave registration process
The document is drawn up at the request of the patient, on the day of treatment or at the end of the period of illness (closing of sick leave). The date and month of issue of the document are recorded in the “date of issue” column. If an employee seeks medical help at the end of the working day, it is advisable to take out sick leave from the next day.
Otherwise, a situation may arise where a full working day is spent on sick time and is not calculated into wages properly. According to the Labor Code of the Russian Federation, sick leave cannot be issued “retrospectively”. In cases of illness or harm to the health of a company employee, while the latter is abroad, cash benefits are also paid.
Rules for calculating hospital benefits for temporary disability
- Temporary disability benefits, sick leave due to illness or injury are paid at the expense of : for the first three days - at the expense of the policyholder;
for the remaining period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation. In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability. - Sick leave, Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in paragraph 1 of Article 9 of the Federal Law of December 29. 2006 No. 255-FZ). Total paid period of sick leave disability benefits As a rule, sick leave benefits are needed accrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until he becomes disabled (Part 1, Article 6 of Law No. 255-FZ of December 29, 2006). For work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (clause 1 of article 15 of the Law of July 24, 1998 No. 125-FZ, part 1 of article 6 of the Law of December 29, 2006 No. 255-FZ).Limitations on the period of payment of sick leave benefitsAccording to Article 6 of Law No. 255-FZ of December 29, 2006, in some cases the period for which sick leave benefits must be accrued is limited. This applies to:
- sick leave to care for a sick family member (including a child);
benefits to employees who have entered into a contract for a period of up to six months, as well as to employees whose incapacity for work occurred during the period from the moment the employment contract was concluded until its cancellation;
- sick leave for disabled people;
- benefits for the period of follow-up treatment in a sanatorium.
Sick leave for caring for a family member
In general, accrue benefits for caring for a sick family member of an employee no more than 7 calendar days in advance. The total number of paid days to care for a sick family member cannot exceed 30 calendar days in a calendar year . Such restrictions are established by paragraph 6 of part 5 of article 6 of the Law of December 29, 2006 No. 255-FZ.
Sick leave for child care In cases where an employee’s child is sick, special restrictions are provided. Determine the number of paid days according to the following conditions:
- when caring for a child under 7 years of age during the entire treatment period, but not more than 60 calendar days during a calendar year. The maximum number of paid days can be increased to 90 days if the child has a disease included in the special List approved by the Ministry of Health and Social Development of Russia (clause 1, part 5, article 6 of Law No. 255-FZ of December 29, 2006, order of the Ministry of Health and Social Development of Russia dated February 20, 2008 No. 84n);
- when caring for a child from 7 to 15 years old during the treatment period no more than 15 calendar days, but no more than 45 calendar days during a calendar year (clause 2, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ) ;
- when caring for a child over 15 years old (as when caring for an adult family member) seven calendar days, but not more than 30 calendar days in a calendar year (clause 6, part 5, article 6 of Law No. 255-FZ of December 29, 2006 ).
For certain cases, special rules are provided when there is a limit on the number of days of sick pay.
| Employee category | Cause of disability | Insurance experience | Amount of temporary disability benefit, % of average earnings | Base |
| Employee working in an organization | – own illness (except for occupational illness); – injury (except for injury associated with an industrial accident); -quarantine; – prosthetics for medical reasons; –follow-up treatment in sanatorium-resort institutions immediately after hospitalization | 8 years or more | 100% | Part 1 Art. 7 of the Law of December 29, 2006 No. 255-FZ |
| from 5 to 8 years | 80% | |||
| up to 5 years | 60% | |||
| occupational disease or work accident | any | 100% | Art. 9 of the Law of July 24, 1998 No. 125-FZ | |
| outpatient care for a sick child | 8 years or more | 100% for the first 10 days and 50% for subsequent days of incapacity | clause 1 part 3 art. 7 of the Law of December 29, 2006 No. 255-FZ | |
| from 5 to 8 years | 80% for the first 10 days and 50% for subsequent days of incapacity | |||
| up to 5 years | 60% for the first 10 days and 50% for subsequent days of incapacity | |||
| caring for a sick child in a hospital | 8 years or more | 100% | clause 2, part 3, art. 7 of the Law of December 29, 2006 No. 255-FZ | |
| from 5 to 8 years | 80% | |||
| up to 5 years | 60% | |||
| outpatient care for an adult family member | 8 years or more | 100% | Part 4 Art. 7 of the Law of December 29, 2006 No. 255-FZ | |
| from 5 to 8 years | 80% | |||
| up to 5 years | 60% | |||
| An employee who has left the organization | own illness or injury occurred no later than 30 calendar days from the date of dismissal | any | 60% | Part 2 Art. 7 of the Law of December 29, 2006 No. 255-FZ |
The amount of sick leave benefits for temporary disability is set as a percentage of average earnings, but not more than the amount calculated taking into account the restrictions established by part 3.2 of article 14 and part 6 of article 7 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work and occupational disease.
The amount of sick leave for an occupational disease or injury is established no more than the amount calculated taking into account the restrictions established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. If these restrictions are exceeded, the amount of the benefit is calculated based on the maximum amount in the manner prescribed by paragraph 3 of Article 9 of Law No. 125-FZ of July 24, 1998.
What to include in earnings when calculating and calculating sick leave and what to exclude from it
In your earnings, include all payments for the billing period from which you paid contributions to the Federal Social Insurance Fund of Russia (Part 2 of Article 14 of Law No. 255-FZ of December 29, 2006, Clause 2 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007. No. 375).
Accordingly, all payments that are not subject to insurance contributions must be excluded from the employee’s total earnings for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:
government benefits; statutory compensation payments to employees; financial assistance not exceeding 4000 rubles. per year per person.
A complete list of payments exempt from insurance premiums is given in Article 9 of Law No. 212-FZ of July 24, 2009.
If on the date of the insured event the employee works in only one organization, then it is in this organization that he receives sick leave benefits. Then, when calculating benefits, you need to take into account the employee’s income paid to him by all previous employers. To confirm the amount of such income, the employee must provide certificates of earnings from previous places of work (Part 5 of Article 13 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.
Note: The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, benefits for temporary disability, pregnancy and childbirth, and child care benefits will be calculated for the person at the new place of work. How to obtain salary data from the Pension Fund if there is no salary certificate for 2 years.
The certificate is issued for two calendar years preceding the year of termination of work or the year of application for the certificate, and the current calendar year.
When there is no information about the employee’s earnings (part of the earnings), then, in accordance with Part 2.1 of Article 15 of Law No. 255-FZ of December 29, 2006, calculate the benefit based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the benefit must be recalculated for the entire past time, but no more than three years preceding the day the certificate of earnings was submitted.
Note: What period to take when calculating benefits PERIOD 730, 731, 732. The calculation period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in a period should I take? 730, 731 or 732 days?
Conclusion: when calculating sick leave to pay for temporary disability benefits, there must always be two starting points:
the billing period will always be 2 full calendar years. earnings in the pay period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.
Determination and calculation of insurance period
The rules for calculating and confirming insurance experience are approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 02/06/2007 No. 91. This document regulates which periods are included in the length of service - these are periods of work under an employment contract, periods of activity of an individual as an entrepreneur, subject to making payments to social insurance. This document also defines what relates to payments for social insurance, contains information about the documents that confirm the periods of work (other activities) included in the length of service, and the fact of transferring payments for social insurance, and also determines the procedure for calculating the length of service. From January 1, 2021, the Ministry of Labor of the Russian Federation, by order of November 15, 2016 No. 650n, made separate additions to the Rules of the Ministry of Health and Social Development of the Russian Federation. According to them, social insurance payments are:
- from January 1, 2021 – contributions for insurance in case of temporary disability and in connection with maternity, which are paid to the Federal Social Insurance Fund of the Russian Federation according to the rules of the Tax Code of the Russian Federation;
- from January 1, 2011 to December 31, 2021 - insurance contributions in case of temporary disability and in connection with maternity, which were paid to the Social Insurance Fund of the Russian Federation in accordance with Law No. 212-FZ.
This change is due to the transfer of insurance premiums under the administration of the Federal Tax Service from January 1, 2021.
Read about this in the article “Transfer of contributions to the Federal Tax Service”
To determine information about length of service, it is enough to take the periods of employment contracts and certificates from the employee’s previous places of work - this is provided for by the Rules approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 02/06/2007 No. 91. If the employee cannot provide supporting documents of the employment relationship, information can be requested from the relevant department Pension Fund.
To calculate the insurance period for calculating sick leave in 2017, we determine how many full years, full months and days in partial months the employee worked at each place of work. A full year is the calendar year that a person has worked (from January 1 to December 31). A full month is a fully worked calendar month (January, February, March, etc.).
The rules stipulate that all resulting years should be added up separately, months separately, and days separately. Convert 30 days in partial months to a month, convert 12 full months to a year.
Minimum amount of sick leave benefit for incapacity
A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.
From January 1, 2015, the minimum wage will be 5,965 rubles per month. Accordingly, the amount of benefits calculated from the minimum wage will change in 2015.
Calculation of the minimum amount of sick leave
Petrova Anastasia was disabled due to illness from January 15 to January 25, 2015. Petrova's insurance experience is 7 years. The calculation period for calculating benefits is 2013 and 2014. In these years, Petrova has no income because she did not work. There are no grounds for changing the years of the calculation period, since the employee was not on maternity leave or child care leave.
The calculation of sick leave will be as follows: 5965 (minimum wage in 2015) x 24 (number of months of the billing period) = 143,160 / 730 = 196 rubles 11 kopecks. This is the amount of average daily earnings for benefits, calculated from the minimum wage.
To calculate the benefit, in this case, it is necessary to find 80 percent of 196.11, that is, apply the insurance period. We get 156 rubles 89 kopecks. This is the amount of the daily allowance.
The amount of sick leave benefits will be 1,725 rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).
Table. Values associated with benefits from February 1 and July 1, 2021
| Benefit | From February 1, 2021 | From July 1, 2021 |
| Maximum monthly child care benefit | RUB 21,554.82 | RUB 21,554.82 |
| Minimum amount of maternity benefit | RUB 28,555.40 (for multiple pregnancy - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles). | RUB 34,521.20 (for multiple pregnancy - 47,835.62 rubles, complicated childbirth - 38,465.75 rubles). |
| Maximum amount of maternity benefit | RUB 248,164 (for multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles) | RUB 248,164 (for multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles) |
| Maximum average daily earnings for calculating benefits | 1772.6 rub. | 1772.6 rub. |
| Calculation period for calculating disability benefits | 2014-2015 | 2014-2015 |
| One-time benefit for the birth of a child | RUB 15,512.65 (with indexation from February 1 7%) | RUB 15,512.65 |
| Benefit for registration in early pregnancy | RUB 581.73 (with indexation from February 1 7%) | RUB 581.73 |
| Minimum amount of benefit for child care up to one and a half years old | For the first child - 2908.62 rubles; Care for the second child RUB 5,817.24. (with indexation from February 1 7%) | For the first child - 3000 rubles; Care for the second child RUB 5,817.24. |
Maximum amount of sick leave benefit for incapacity
As such, there is no definition of the maximum daily or monthly benefit in the current legislation. And there is a procedure for calculating the maximum amount from which sick leave and other benefits can be calculated . This is how it is formulated in Federal Law No. 255-FZ, clause 3.2 of Article 14: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with the Federal Law “On Insurance Contributions” ..." for the corresponding calendar year, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation."
Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year.
The maximum daily amount of sick leave benefits for temporary disability in 2015 cannot be more than 1,632 rubles 87 kopecks:
The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.
Maximum daily sick leave : 568,000 + 624,000 = 1,192,000 / 730 = 1,632.87 rubles.
Employee sick leave
An act confirming a person’s incapacity for work due to illness or pregnancy is determined by the legislation of the Russian Federation and is called a sick leave certificate. Issued to a citizen who has applied for help to a medical institution and has a document on compulsory Medical Insurance (medical policy). If you do not take sick leave, disciplinary action may be imposed on you.
Sick leave provides the opportunity to receive funds from the employer in an amount calculated in each specific case individually. It is assumed that the financial support provided by the employer allows the person to undergo treatment himself or to care for another patient.
How to calculate sick leave benefits
To calculate the amount of sick pay that an employer must pay an employee, determine:
- billing period;
- employee's earnings for the pay period;
- employee's average daily earnings;
- employee's insurance record;
- benefit limit;
- the total amount of sick leave benefits.
Apply this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, industrial accident, etc.). The tax system used also does not matter. This follows from Article 14 of Law No. 255-FZ of December 29, 2006 and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
Amounts of other benefits
The increase in the minimum wage will not affect the amount of unemployment benefits from July 1, 2021 . The fact is that the amount of this benefit is limited to the maximum (4,900 rubles) and minimum (850 rubles + regional coefficient, if established) amount. These amounts for 2021 are determined by Decree of the Government of the Russian Federation dated November 12, 2015 No. 1223 “On the amounts of the minimum and maximum amounts of unemployment benefits for 2021.” In this regard, despite the fact that from July 1 the minimum wage increased to 7,500 rubles, unemployment benefits still cannot be more than 4,900.
The amount of some other types of benefits will also not change in any way due to the increase in the minimum wage. So, for example, the lump sum benefit for the birth of a child will not change from July 1. Its size will remain at 15,512.65 rubles.
In the table below we have summarized the values associated with benefits. In the table, in particular, you can see changes in the calculation of child benefits from July 1 .
Calculation and payment of sick leave in 2021
You can look at this example, which very well demonstrates the procedure for calculating benefits.
Example of sick leave calculation
Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.
We determine the earnings of Ivanov I.I. in these two years.
In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).
We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).
We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).
We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).
Introductory information
From July 1, 2021, organizations and individual entrepreneurs must pay employees at least 7,500 rubles (that is, no less than the new minimum wage). (See “What is the minimum wage today”) If the salary does not reach the specified amount, then it should be increased. In some cases, an increase in the minimum wage will also affect the calculation of sick leave, maternity and child benefits. Let's look at the amount of benefits from July 1, 2016 . However, we will immediately say that no indexation of benefits has occurred since July 1 . It’s just that due to the increase in the minimum wage, there have been changes in the calculation of benefits from July 1 . Also see “Directory of Minimum Wage Changes”.
Calculation of sick leave when working part-time part-time
When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.
Note: Letter of the Federal Social Insurance Fund of the Russian Federation dated November 16, 2015 No. 02-09-14/15–19990
For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.
Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 6,204 rubles in 2021). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: minimum wage × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.
When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.
An example of calculating sick leave for a part-time worker
The employee has been working at 0.5 rate since January last year. Part-time salary: 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.
Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38; 98.05), so sick leave is counted from it. The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).
Violation of hospital regulations
The employer has the right to limit the amount of sick pay for a full calendar month to the minimum wage if the employee, without good reason (Part 1, Article 8 of Federal Law No. 255-FZ of December 29, 2006):
- violated the hospital regime - from the day the violation was committed;
- did not show up for an appointment with a doctor or for a medical and social examination - from the day of failure to appear;
- fell ill or was injured due to alcohol, drug, or toxic intoxication - for the entire period of incapacity.
Let us explain how you can limit the amount of benefits using the minimum wage.
An example of limiting sickness benefits in case of violation of the regime. A.G. Petrov brought a certificate of incapacity for work to the accounting department for the period of illness from July 11 to July 28, 2021. However, the sick leave note contains a note about violation of the regime on July 18 (the employee did not show up for an appointment with the doctor for an unexcused reason). In such a situation, sick leave benefits until July 18 must be calculated according to general rules, based on their average earnings. And from July 18 to July 28 (that is, 10 days from the date of violation), benefits can be paid based on the minimum wage. In the region where A.G. works Petrov, the regional coefficient has not been established. His insurance experience is eight years. This means that he is entitled to a benefit in the amount of 100 percent of his earnings (Part 1 of Article 7 of Federal Law No. 255-FZ of December 29, 2006). The maximum average daily earnings for July, calculated from the minimum wage, will be 241.94 rubles. (7500 rubles/31 days) The amount of benefit for July 18–28 (that is, for the period of violation of the regime) will be: 2419.40 rubles. (RUB 241.94 × 10 days). Before the date of violation, benefits can be calculated according to general rules (not from the minimum wage).
