Sick leave expenses: what's new in accounting?

Accounting support and preparation of entries within the framework of accrual and payment of temporary disability benefits (sick leave) to employees at the expense of the Social Insurance Fund is carried out in the following sequence:

1. Receiving a certificate of incapacity for work from the employee and checking that it is filled out correctly.
2. Calculation of average daily earnings, reconciliation with the minimum values ​​for the current year.
3. Determination of benefits per day, calculation of the total amount of benefits.
4. Withholding personal income tax.
5. Payment to the employee.
6. Reimbursement of part of expenses to the Social Insurance Fund.

Any employer is obliged to pay temporary disability benefits to insured employees, while in accordance with Federal Law No. 255 of December 29, 2006, the organization pays for the first 3 days of sick leave at its own expense, and starting from the 4th day - with funds from the Social Insurance Fund. Benefits for temporary disability for reasons not related to illnesses and injuries (for example, child care, maternity leave, etc.) are paid by the Social Insurance Fund starting from the first day.

Something to keep in mind! In 2021, an employee has the right to take sick leave to care for a child under 7 years old for any time, but the accountant must calculate payment only for 60 days (90 in some cases).

Procedure for obtaining sick leave

Entries on sick leave are made in Russian in printed capital letters in black ink or using printing devices.
You can use a gel, capillary or fountain pen. The use of a ballpoint pen is not allowed.

Entries on sick leave should not go beyond the boundaries of the cells provided for making relevant entries.

The doctor of the medical organization fills out:

— the counterfoil of the sick leave form;

— section “To be completed by a doctor of a medical organization.”

This section also contains the table “Exemption from work”, where in the column “From what date” the date (day, month and year) from which the citizen is released from work is indicated, and in the column “On what date” the date is indicated ( date, month and year) (inclusive) for which the citizen is released from work.

If a citizen seeks medical help after the end of working hours (shift), at his request, the date of release from work on the certificate of incapacity for work can be indicated from the next calendar day.

For outpatient treatment, sick leave is extended from the day following the day the citizen is examined by a doctor. Each extension of sick leave is recorded in separate rows of the table column.

When registering a duplicate sick leave, in the “From what date” and “To what date” columns of the “Exemption from work” table, the entire period of incapacity for work is indicated in one line.

When registering sick leave by decision of the medical commission, including for the past time, in the columns “Physician’s position” and “Last name and initials of the doctor or identification number” the surname, initials and position of the attending physician are indicated, as well as the surname and initials of the chairman of the medical commission after each case considered by a medical commission.

What periods of temporary disability should not be paid for?

As a general rule, sick leave benefits are assigned for all days of illness according to the sick leave certificate, including weekends. But there are cases when sick leave benefits are not assigned (Part 1, Article 9 of Federal Law No. 255-FZ of December 29, 2006), in particular:

• release from work with or without salary, except in situations where the employee falls ill during annual paid leave;
• suspension from work without pay according to the provisions of Article 76 of the Labor Code of the Russian Federation;
• detention or administrative arrest;
• conducting a forensic medical examination;
• simple, except for the cases provided for in Part 7 of Art. 7 of Federal Law No. 255-FZ of December 29, 2006 (if the disability began before the downtime and continues during the downtime, then the benefit is paid in the same amount as the salary is maintained during this time, but not higher than the amount of the benefit that the employee would have received under general rules).

Also, sick leave benefits do not need to be paid if the incapacity for work occurred as a result of the court establishing that the employee intentionally caused harm to his health, attempted suicide, or committed an intentional crime by the employee (Part 2 of Article 9 of Federal Law No. 255-FZ of December 29, 2006).

The employer's region does not participate in the FSS pilot project

If the region in which the employer operates does not participate in the Social Insurance Fund pilot project, then the entire amount of benefits due to the employee on the basis of a certificate of incapacity for work is transferred to the employee by the employer. In this case, the accrual and payment of sick leave is documented using the following entries:

Postings for accrual of sick leave in 2018

There have been no changes in the accounting treatment of transactions for calculating temporary disability benefits. Those. Sick leave entries in 2021 are the same as in 2021.

But you need to keep in mind that in 2021 the list of regions participating in the FSS pilot project has been expanded. Thus, from July 1, 2018, the Kabardino-Balkarian Republic, the Republic of Karelia, the Republic of North Ossetia-Alania, the Republic of Tyva, the Kostroma and Kursk regions joined the project (Government Decree No. 619 of May 30, 2018). Consequently, employers in this region have one less entry when recording sick leave transactions.

Accounting support and preparation of entries within the framework of accrual and payment of temporary disability benefits (sick leave) to employees at the expense of the Social Insurance Fund is carried out in the following sequence:

1. Receiving a certificate of incapacity for work from the employee and checking that it is filled out correctly.
2. Calculation of average daily earnings, reconciliation with the minimum values ​​for the current year.
3. Determination of benefits per day, calculation of the total amount of benefits.
4. Withholding personal income tax.
5. Payment to the employee.
6. Reimbursement of part of expenses to the Social Insurance Fund.

Any employer is obliged to pay temporary disability benefits to insured employees, while in accordance with Federal Law No. 255 of December 29, 2006, the organization pays for the first 3 days of sick leave at its own expense, and starting from the 4th day - with funds from the Social Insurance Fund. Benefits for temporary disability for reasons not related to illnesses and injuries (for example, child care, maternity leave, etc.) are paid by the Social Insurance Fund starting from the first day.

Something to keep in mind! In 2021, an employee has the right to take sick leave to care for a child under 7 years old for any time, but the accountant must calculate payment only for 60 days (90 in some cases).

What is temporary disability

In order to correctly define and indicate temporary disability in documents, it is important to know on what grounds this category is approved

If an employee misses work due to illness or injury at work, he is entitled to compensation and benefits. However, if the illness or injury is not work-related, compensation is not due. However, the employee retains the right to receive benefits or health insurance coverage under a short-term disability program.

Work-related injuries entitle an employee to receive benefits

According to the interpretation of the Labor Code, temporary disability is considered to be a period during which an employee cannot perform his or her official duties.

Temporary disability: concept and classification

Such disabilities are classified into two categories:

• temporary;
• constant.

Based on the specifics of work activity, it can be general or professional. If, for a number of reasons, an employee can no longer perform his or her job titles in accordance with the job description, such disability is recognized as professional. But, at the same time, the employee may be involved in other types of work.

Professional disability implies the inability of an employee to perform his previous tasks

Whether the incident occurs on the job or during off-duty hours, everyone is at risk of becoming disabled, unable to work, and needing assistance through short-term disability insurance. This coverage provides financial support to replace lost income while the employee rests and improves his or her health.

When determining the degree of disability, the commission takes into account a whole range of factors:

• work schedule;
• labor activity;
• the presence of mental or physical stress;
• total load;
• specifics of production;
• working conditions, etc.

Based on the analysis of these criteria, the degree and type of disability is established.

Types of disability

If an employee feels physically unwell, but can continue to perform his job duties, he is not considered disabled. That is, such a status can only be established by a commission created that will conduct an analysis of several evaluative factors. Incapacity for work is declared if a person, for physical reasons, cannot continue to perform his or her official duties.

Calculation of temporary disability benefits based on sick leave

As a rule, the policyholder calculates the full temporary disability benefit and pays it to the employee, and then reimburses the costs by contacting the territorial social insurance funds. The organization is obliged to accrue benefits within 10 days after presentation of sick leave and pay funds on the nearest date of payment of wages:

1. To calculate the payment, you must first determine the employee’s average daily earnings using the formula: employee’s income for previous illnesses 2 calendar years / 730.
2. After calculation, you need to check the resulting figure with the minimum average daily earnings for the current year.
   Note from the author! To determine the minimum value of average daily earnings, it is necessary to calculate it based on the minimum wage established for the current year: 9489 * 24 / 730 = 311.97 - the minimum for 2021.

   If the employee’s average daily earnings are below the minimum, further calculations are made based on the minimum established for the current year.

3. After the calculation, it is necessary to determine the amount of temporary disability benefits for the employee per day, which will depend on the length of service:
   with work experience of more than 8 years, the benefit is paid 100%;

   5-8 years – 80% is taken into account;

   up to 5 years of work experience – 60%.

4. The daily allowance is multiplied by the number of calendar days of illness registered on the sick leave.
   Author's addition! For employees who have had no income in the previous 2 years (for example, those returning from maternity leave), sick leave is paid based on the minimum wage, based on their total length of service.

How is sick leave calculated?

Temporary disability benefits are accrued on the basis of a sick leave certificate, with all the necessary marks and seals. Sick leave is paid to an employee if he himself is sick or he is caring for a sick relative.

The amount of payment depends on the employee’s length of service:

• If the total length of service is less than 5 years, the employee is paid 60% of average earnings
• If the total length of service is less than 8 years, the employee is paid 80% of average earnings
• If the total work experience is more than 8 years, the employee is paid 100% of average earnings

Average earnings are calculated as the sum of payments for the previous 2 years and divided by 730. If during these two years the employee had sick days, then they are deducted from 730, and the payment amounts are deducted from total earnings.

When changing jobs, the employee provides the new employer with a certificate from the previous job so that benefits can be calculated. In its absence, the organization makes a request for the amount of salary for the previous two years in the Pension Fund.

If an employee has no earnings for the previous 2 years, he is paid benefits based on the minimum wage. The amount of the minimum wage (5965 rubles) is multiplied by 24 months and divided by 730. The result is 196.10 - the average daily earnings. It is multiplied by a percentage, depending on the length of service, and only after that - by the number of days on sick leave.

The employer pays for the first three days of sick leave at his own expense, the rest is reimbursed by the Social Insurance Fund.

The accrual of temporary disability benefits is reflected in the entry Debit 69.1 Credit 70, payment – ​​Debit 70 Credit 50 (51). Benefits are paid on the day of salary or advance payment.

Accounting entries for payment of sick leave at the expense of the Social Insurance Fund

Since compensation for temporary disability is the employee’s social insurance, accounting for accrued payments from the Social Insurance Fund is recorded in the accounting records on the account. 69: account credit – summary of information about all accrued benefits, debit – actual payments. Settlements with the employee are directly displayed within the framework of the labor relationship and are recorded separately for each employee on the account. 70:

1. Accrual of part of the temporary disability benefit after checking the correctness of filling out the sick leave, paid with funds from the Social Insurance Fund
   Dt 69.01 Kt 70
2. Withholding personal income tax
   Dt 70 Kt 68

   Something to keep in mind! According to current legislation, temporary disability benefits due to pregnancy and childbirth are paid in full without withholding personal income tax.

3. Issuance of benefits to the employee
   Dt 70 Kt 50 – when paying cash from the organization’s cash desk;

   Dt 70 Kt 51 – non-cash transfer of funds to an employee’s bank account.

4. Reimbursement of expenses to the organization's current account
   Dt 51 Kt 69.01

Reimbursement of expenses from the Social Insurance Fund

In order to fully reimburse the funds paid to the employee for temporary disability, the accountant needs to collect the following package of documents and send it to the Social Insurance Fund:

• statement;
• calculation with posting;
• a copy of the employment contract with the employee;
• LN (according to the established image).

Application for payment to the Social Insurance Fund

After accepting all documents, FSS employees conduct an inspection and determine the amount of compensation to the employer for the benefit paid.

Accounting entries for sick leave when calculating benefits at the expense of the Social Insurance Fund

The accountant should take into account the fact that the reflection in the accounting records of the operation for calculating temporary disability benefits will depend on the reason for being on sick leave (general illness, domestic injury, pregnancy and childbirth, work injury).

Important! To reflect the accrual of sick leave benefits from the Social Insurance Fund for sick leave in the event of an industrial injury, maternity and disability, separate sub-accounts must be opened to account 69.

Causes of temporary disability

The evaluation criteria that doctors use to determine disability are fixed by Federal Law No. 323 of November 21, 2011.

Federal Law No. 323 dated November 21, 2011.

According to this document, doctors must establish a cause-and-effect relationship between the employee’s normal condition and the deterioration of his well-being. The reason may be:

• disease;
• emergency;
• pregnancy;
• quarantine;
• suspension;
• caring for seriously ill relatives;
• sanatorium treatment;
• prosthetics.

The most common cause is illness that prevents the subject from fully performing the duties of his or her job. An emergency situation can arise either in production or in household services, which is also recorded by doctors.

Reasons for registering temporary disability

During pregnancy, a woman takes out maternity leave, but this period also falls into the category of temporary disability, for which benefits are calculated. The duration of the break from work for this reason depends on the number of children, the severity of the pregnancy, and the duration of postpartum recovery.

In order to correctly process the benefit and accrue sick leave benefits, it is necessary to provide a certificate to management after the birth. Only after this is maternity leave issued.

During quarantine, the employee also cannot perform his job duties, since his workplace is dangerous and temporarily inaccessible. The employee is either completely removed from duty or given a replacement position.

Quarantine can cause temporary disability for an entire staff of employees

It is not always only deterioration in health that causes temporary disability. When an employee is removed from his position, he is also given temporary disability status. In this case, the reason for the suspension can be very different: lack of qualifications, deprivation of a driver’s license, failed certification, etc.

During the proceedings, until the moment of return to service or dismissal, the employee is issued a temporary disability status. Next, management determines further measures:

• demotion;
• transfer to other working conditions;
• training;
• educational courses, etc.

To avoid dismissal, management may decide to send an employee to advanced training courses

In this case, the employee is not fired, but is temporarily suspended from work while maintaining temporary disability benefits.

Temporary incapacity to care for a sick relative

Caring for seriously ill relatives can also be a reason for registering temporary disability. When taking leave to care for a mother, father or child, an employee can count on receiving such benefits. However, the length of the period has limitations. Then the employee issues a standard sick leave from the doctor, which indicates the reason for the patient’s incapacity. In this case, the payment of benefits does not come from the employer’s fund, but from the social insurance fund. The employee is paid sick leave at the average wage.

When issuing a certificate of incapacity for work, a code is taken into account indicating which relative the employee is caring for

Each relative has his own LN code:

• 38 – mother;
• 39 – father;
• 42 – another relative.

Temporary disability can be established during sanatorium treatment only if the doctor determines the need for such rehabilitation. The medical professional must confirm that without involuntary treatment the employee's health may deteriorate.

Another reason that is the basis for registering temporary disability is the process of adopting a child (no older than three months). All legal standards of the decree apply to such a situation.

How to spend sick leave

During illness a person does not work. Therefore, instead of a salary, the employee receives social benefits. The right to a paid ballot is enshrined in Article 183 of the Labor Code of the Russian Federation. Employees are paid from two sources:

1. The employer pays for the first three calendar days
2. The remaining days of incapacity for work are paid for by the Social Insurance Fund.

The employer's accounting department calculates and accrues the amount payable to the employee. Accruing sick leave means making accounting entries. Postings on sick leave are affected by two circumstances:

• The department in which the sick person works
• Subject of the Russian Federation in which the company is registered.

Disability benefits are included in labor costs. Payment for the newsletter is reflected in the credit of account 70 “Settlements with personnel for wages”. The debit of the account depends on the department in which the employee works, or the type of work that the mercenary performs. Payments are recorded as a debit to the accounts of production costs, commercial or other expenses:

Let's give an example. Payment for a ballot to a trade employee is reflected in the following entry:

Debit account 44 - credit account 70.

The second circumstance that determines the composition of accounting records is the location of the organization or individual entrepreneur - the employer. A number of constituent entities of the Russian Federation are participating in the FSS pilot project.

Preliminary program setup

This functionality is available only after making certain settings for your program.

Go to the "Administration" section and select "Accounting Settings".

In the window that opens, follow the “Salary Settings” hyperlink.

Our team provides consulting, configuration and implementation services for 1C. You can contact us by phone +7 499 350 29 00 . Services and prices can be seen at the link. We will be happy to help you!

A setup form will appear in front of you. Go to the “Payroll calculation” section and check the appropriate box, as shown in the figure below. Please note that this functionality is only available if the program does not include organizations with more than 60 employees.

What are the rules for accruing sick leave - 2018-2019

Calculation and accrual of temporary disability benefits in 2018-2019 are carried out according to the following algorithm:

Stage 1. The accountant calculates the average daily wage for the work of the sick employee - for this he determines the billing period and the employee’s total earnings for the billing period.

The calculation period for sick leave is 2 calendar years preceding the year of the employee’s illness.

Example 1

Accountant Ignatieva came to work at Stigma LLC in April 2003. This is her first job. Ignatieva was on sick leave from 07/01/2018 to 07/10/2018, then the billing period was 2016–2017. (but if Ignatieva was on maternity leave in 2021 or 2021 or was caring for a baby and had no income, then in accordance with the letter of the Ministry of Labor of the Russian Federation dated 08/03/2015 No. 171 / OOG-1105, the accountant will take for the billing period upon application from the employee those preceding the billing period years, that is, 2014–2015, but not later).

No matter how many days there are in the years of the billing period, its duration is always 730 days. Vacation days and sick days cannot be excluded (Article 14 of the Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ).

Earnings for the billing period are wages, bonuses and other payments from the employer, for which social security contributions were calculated. State benefits and compensation from the employer are not included in this amount.

The accountant will find the average daily earnings (ADE) by dividing earnings for the billing period by 730 days.

Example 1 (continued)

Ignatieva earned 683,455 rubles in 2021, and 657,320 rubles in 2016.

SDZ Ignatieva: (657,320 + 683,455) / 730 = 1,836.68 rubles.

Stage 2. The accountant must compare the received SDZ amount with the maximum and minimum amounts. The maximum size of SDZ is calculated in accordance with the amounts of contribution limits to the Social Insurance Fund in the previous (calculated) 2 years; in 2021 it is equal to 2,017.81 rubles. ((755,000 + 718,000) / 730 days). In 2021, the period that should be taken into account for 2017-2018 will change. In 2021, the limit for social contributions is 865,000 rubles. Therefore, the maximum SDZ will be equal to RUB 2,219.18. ((755,000 + 865,000) / 730 days).

The minimum SDZ is equal to:

Minimum wage on the date of opening of sick leave × 24 months / 730 days.

In the second half of 2021, the minimum wage is 11,163 rubles, therefore, the minimum SDZ is 367.01 rubles. From January 2021, the minimum wage will increase to 11,280 rubles. That is, the minimum SDZ will be 370.85 rubles. (11,280 × 24 months / 730 days).

Thus, the employer cannot take an SDZ amount of more than 2,017.81 rubles to calculate sick leave. and less than 367.01 rubles. in 2018, and more than 2,219.18 rubles. and less than 370.85 rubles. in 2019.

If the employee’s earnings are above the maximum, then the benefit is paid based on the maximum SDZ.

Example 1 (continued)

Since Ignatieva’s SDZ is equal to 1,836.68 rubles. and this is less than the maximum SDZ for 2021 (1,901.37 rubles), then sick leave should be calculated based on the SDZ in the amount of 1,836.68 rubles, calculated based on Ignatieva’s actual income.

If the SDZ calculated by the accountant is less than the minimum, then the accountant takes the daily earnings in the amount of 367.01 rubles to calculate the benefit. - for a full-time worker.

NOTE! If the sick person works part-time, and his SDZ is less than or equal to the minimum, then the minimum SDZ is subject to reduction in proportion to the duration of working hours. That is, for an employee at 0.5 times the wage rate with average daily earnings less than 367.01 rubles. you will have to compare your actual earnings for the day with earnings calculated based on the amount of 367.01 / 2 = 183.51 rubles. This rule does not apply to employees whose SDZ is higher than the minimum: even if an employee works at a quarter rate, then his average daily earnings do not need to be divided by 4 (clause 16 of the Government of the Russian Federation of July 15, 2007 No. 375).

Stage 3. The accountant must determine the total length of service of the employee for his entire career, since only an employee who has worked for more than 8 years has the right to receive 100% of the average daily wage. If the employee’s work experience is from 5 to 8 years, then they will pay him 80% of the average daily earnings, if less than 5 years (but more than six months) - 60%. For an employee with less than 6 months of work experience, sick leave is calculated based on the minimum wage (Article 7 of Law No. 255-FZ).

Read more about calculating length of service for calculating sick leave.

Example 1 (continued)

Since Ignatieva’s total work experience is 15 years 2 months (from April 2003 to June 2021 inclusive), she will receive 100% of the average daily earnings.

NOTE! For those who have received an injury or occupational disease at work, the earnings must be taken in full for calculation and a benefit paid in 100%, regardless of length of service (Article 9 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ).

Stage 4. The accountant multiplies the resulting SDZ amount by the number of sick days. The sick employee's certificate of incapacity for work is paid for by the Social Insurance Fund, but only from the fourth day of illness. The first 3 days must be paid by the employer.

But if a relative is sick and an employee is caring for him, then the rules for paying for such sick leave are different. Read about them in the material “Paying sick leave to care for a sick relative.”

The legislative framework

The guarantee of social security in case of illness or caring for a sick family member is reflected in the Constitution of the Russian Federation and in Art. 183 Labor Code of the Russian Federation. More specific provisions are contained in the acts:

• Federal Law No. 165-FZ dated July 16, 1999 reveals the basics of social insurance;
• Federal Law of December 29, 2006 N 255-FZ - mandatory social insurance of citizens, basic principles for calculating payments for illness and in connection with maternity;
• Resolution No. 375 of June 15, 2007 includes rules on special cases of accruals, coefficients for individual areas;
• Federal Law No. 125-FZ of July 24, 1998 regulates relations with the employer in case of accidents;
• Order of the Ministry of Health and Social Development dated 02/06/2007 N 91 contains the rules for determining length of service;
• Order of the Ministry of Health and Social Development dated June 29, 2011 N 624n approves the rules on certificates of incapacity for work.

How to make entries for accrual of sick leave

The accountant will reflect the accrual of sick leave in accounting as follows:

Dt 20 (and other cost accounting accounts - depending on how the patient works in which department) Kt 70 - sick leave accrued for the first 3 days of the employee’s illness;

Dt 69 (according to the subaccount of settlements with social insurance) Kt 70 - sick leave accrued at the expense of the Social Insurance Fund.

On the payment day, the accountant will make the following entries:

Dt 70 Kt 68 (subaccounts for income tax calculations) – income tax is withheld from sick leave;

Dt 70 Kt 50 (if from the cash register) or 51 (from the current account) - benefits were paid to the employee.

NOTE! For firms in the regions participating in the FSS pilot project, personal income tax must be withheld only from benefits for the first 3 days of incapacity for work (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294).

Example 1 (continued)

The amount of Ignatieva’s benefit for 10 days of illness: 1,836.68 × 10 = 18,366.80 rubles. Minus personal income tax, Ignatieva will receive 15,978.80 rubles.

The accountant will make the following entries:

Dt 20 Kt 70 in the amount of RUB 5,510.04. – sick leave accrued at the expense of the employer;

Dt 69 Kt 70 in the amount of RUB 12,856.76. – sick leave was accrued at the expense of the Social Insurance Fund;

On the day of payment of wages to employees:

Dt 70 Kt 68 in the amount of RUB 2,388.00. – personal income tax is withheld from benefit amounts;

Dt 70 Kt 50 in the amount of RUB 15,978.80. – Ignatieva’s temporary disability benefit was issued under RKO.

NOTE! In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, income tax on temporary disability benefits in 2021 must be transferred to the budget no later than the last day of the month in which the benefit was paid.

Accrual of sick leave in 2021: calculation examples

We will show you in more detail how to correctly calculate and accrue sick leave in 2021.

Example 2

From 07/01/2018 to 07/05/2018, the cleaning lady Govorunova was on sick leave. She brought a certificate of incapacity for work to Barter LLC on July 6, 2018 - the accountant has 10 calendar days to accrue benefits. Govorunova works at 0.5 rate; she also worked for the previous 2 years and was not on maternity leave. Govorunova’s work experience is 12 years. Calculation period – 2016–2017.

Govorunova got a job at Barter LLC in January 2021, before that she worked for individual entrepreneur I. F. Kuznetsov. Her earnings for 2021 are 68,505 rubles. The accountant will take the salary for 2021 from the certificate of salary amount given to Govorunova by IP Kuznetsov upon dismissal - 65,732 rubles. At the moment, Govorunova works only at Barter LLC. Average daily earnings of Govorunova:

(68,505 + 65,732) / 730 = 183.89 rubles.

This is less than the minimum size of SDZ in the second half of 2018 (RUB 367.01). But, since Govorunova works part-time, her average daily earnings should be compared with 0.5 minimum wage = 183.51 rubles. Since the employee’s actual SDZ is greater than the minimum, we take the actual earnings to calculate:

183.89 × 5 days of illness = 919.45 rubles, of which the employer will pay 551.67 rubles. (for the first 3 days of illness), and 367.78 rubles. - social insurance.

Example 3 (calculation of sickness benefit when changing years)

Engineer Mayseenko fell ill on July 1, 2018, and her sick leave was closed on July 10, 2018. Mayseenko’s work experience is 3 years and 7 months. She works part-time in 2 organizations: at Sopromat LLC she has been working at 0.5 rate since 2013, and she got a job with IP Stolyarov A.P. in December 2021, also at 0.5 rate.

Mayseenko decided to receive benefits from Sopromat LLC. Since in 2016–2017. She was first on maternity leave, and then cared for the child, then she wrote a statement asking her to change the years for the calculation. In this case, the calculation period is 2014–2015. At Sopromat LLC in 2014, Mayseenko earned 246,350 rubles, in 2015 - 275,034 rubles.

From IP Stolyarov A.P. Mayseenko will take a certificate stating that temporary disability benefits were not accrued or paid to her. SDZ Mayseenko's accountant will take only one place of work - Sopromat LLC, since IP Stolyarov A.P. Mayseenko had in 2014–2015. did not work:

(246,350 + 275,034) / 730 = 714.22 rub.

This amount fits within the boundaries between the upper ((624,000 + 670,000) / 730 = 1,772.60 rubles) and lower (367.01 × 0.5 = 183.51 rubles) SDZ ​​size. Since Mayseenko’s experience is less than 5 years, she is entitled to only 60% of the SDZ:

714.22 × 60% = 428.53 rub.

Mayseenko's sick leave amount: 428.53 rubles. × 10 days of illness = 4,285.35 rubles. For the first 3 days, expenses will be borne by the policyholder - 1,285.59 rubles, social insurance will pay 2,999.76 rubles. Minus income tax, Mayseenko will receive 3,728.35 rubles.

NOTE! If you are replacing an employee's years for calculating benefits, then there are mandatory conditions. First, the employee must write an application for a replacement. And second, the sick leave calculated with the replacement of years must be greater than that calculated in the usual manner, otherwise the employer pays benefits based on the standard calculation period.

Results

The accrual of sick leave in 2021 has not undergone significant changes: the accountant needs, as before, to know the employee’s SDZ, length of service, and number of sick days. However, there are nuances in paying sick leave to an employee who was injured at work or to a woman who was recently on maternity leave.

For information on calculating sick leave after maternity leave, read the article “How to calculate sick leave after maternity leave?”

Sick leave is issued to an employee due to temporary loss of ability to work and is paid for by the employer or the Social Insurance Fund. ConsultantPlus FREE for 3 days Get access

Payments due for the period of incapacity for work are calculated based on average earnings for the last 2 years and the number of days for which a certificate of incapacity for work was issued.

To calculate sick leave, it is necessary to establish the causes of disability and determine whether your region is participating in the pilot project of the Social Insurance Fund (see Decree of the Government of the Russian Federation of April 21, 2011 No. 294).

The listed factors have a direct impact on the accounting entries for the accrual of benefits.

The procedure for calculating sick leave for different regions

From the point of view of calculating the amount due for days of incapacity, all regions of the country are divided into two categories: those participating in the FSS pilot project and those not.

If a region participates in a pilot project of the Social Insurance Fund, then the enterprise’s accounting department calculates and pays only part of the benefit paid by the employer, which is 3 days for illness. The rest will be considered by the Social Insurance Fund and paid directly to the account of the employee who provided the sick leave and the application for its payment.

If the region in which the company operates does not participate in the pilot project, then both parts of the sick leave are calculated and paid by the employer, and the Social Insurance Fund subsequently reimburses the amounts paid.

Let's look at the accounting entries for a certificate of incapacity for work using an example. The employee received compensation for 10 days of illness in the amount of 5,000 rubles. The employee received payments for the period of incapacity for work during pregnancy and childbirth in the amount of 145,000 rubles.

Postings on sick leave in regions not participating in the FSS pilot project:

Accrual of sick leave - postings for 44 regions participating in the FSS pilot project:

If the payment is made through a current account, then the posting will be D 70 K 51 in the amount of 1305 rubles.

Sick leave issued for pregnancy does not generate a statement, since it is fully paid at the expense of the Social Insurance Fund. The same applies to payments in connection with an accident at work.

Sick leave in 1C: Salaries and personnel management 3.1. Changes for 2021. Direct payments.

Content:

1. Initial settings for the correct calculation of benefits in 1C 8 ZUP 3.1

2. Pilot project. Direct payments 2021

3. What do you need to know about the transition to direct payments of benefits from the Social Insurance Fund?

4. Examples of generating applications and registers for the payment of benefits for transfer to the Social Insurance Fund in 1C 8 ZUP 3.1

Initial settings for the correct calculation of benefits in 1C 8 ZUP 3.1

Greetings, colleagues! This article will discuss the calculation and payment of sick leave or certificates of incapacity for work (LN), as they are called in regulatory documents, and according to the spirit of the times - electronic certificates of incapacity for work (ELN).

I consider it necessary to begin the conversation about working with ENL with a review of the basic rules for their design and calculation. At the same time, I will draw your attention to the latest changes relating to certain stages of work.

So, let's start with the basic settings. First of all, in order for sick leave to be calculated automatically, we need to enter the employee’s length of service, reflecting his years of work before joining our organization (that is, the time during which deductions were made from the employee’s salary to the Social Insurance Fund).

According to the rules for calculating sick leave, the length of service depends on what percentage of average earnings will be the amount of sick pay at the expense of the Social Insurance Fund.

In the 1C 8 ZUP 3.1 program, the length of service will be calculated automatically if in the employee’s personal card, click on the “Work activity” link to go to the form to fill out and indicate information about the employee’s work activity, i.e. start and end dates and names of organizations in which the employee worked throughout his career.

But before you fill out your work history to automatically calculate your length of service, you need to go to the “Settings” menu and find the “Types of Experience” directory to delete the types of experience that we will not use.

Menu Types of experience in 1C 8 ZUP 3.1

Let’s mark all types of experience that we do not use for deletion and delete them by going to the section “Administration – Maintenance – Deleting marked objects.”

Removing types of experience in 1C 8 ZUP 3.1

After the places of work and periods in the employee’s card are entered into the 1C: Salary and Personnel Management 3 database, click the “Calculate length of service” button.

Calculate length of service in 1C 8 ZUP 3.1

We get:

Calculation result in 1C 8 ZUP 3.1

- if the employee’s insurance period is from 6 months to 5 years, then he should be paid 60% of average earnings;

— from 5 to 8 years — 80%;

— more than 8 years — 100%.

That is, in this case, the amount of sick leave will be 100% of average earnings, provided that there is no excess over the limit values.

If the employee has less than six months of experience for paid sick leave, or he did not provide information about earnings for the previous two years of work with another employer, then sick leave is calculated from the minimum wage and according to the 2021 rules. The amount of such sick leave is compared with the subsistence minimum. And if the amount of the subsistence minimum is greater, then sick leave is paid based on the amount of the subsistence minimum.

Calculation of the minimum average earnings in 1C 8 ZUP 3.1

Pilot project. Direct payments 2021

But these and similar changes in the calculation and payment of benefits, starting from January 1, 2021, are transferred under the responsibility of the Social Insurance Fund.

In 2021, all employers, regardless of their desire, will switch to direct payments of benefits from the Social Insurance Fund. Moreover, direct payments will continue to be made within the framework of the pilot project. That is, 2021 is intended to be the final year of the pilot project. Therefore, all the rules by which interaction with the Social Insurance Fund is carried out are the rules of the pilot project “Direct Payments” in 2021, even though the orders for the pilot project indicate the period of validity of 2017-2019.

From 2021, the offset payment system ceases to operate in any form. From January 1, 2021, paragraph two of Article 431 of the Tax Code of the Russian Federation has lost force.

Termination of the offset payment system

This means that insurance premiums from the beginning of 2021 are transferred to the Social Insurance Fund in full, and it does not matter whether the entire amount of the overpayment, if any, is reimbursed. The remaining amount in the Social Insurance Fund accounts subject to reimbursement is reimbursed in the usual manner.

The advantage of direct payments is that the employer does not need to divert the organization’s funds to pay benefits. Payment of benefits directly by the fund is faster. This is most noticeable in large enterprises, where it is difficult to approach each employee individually.

The Social Insurance Fund makes payments according to the information provided by employers. Here, for calculating sick leave, nothing changes - sick leave is calculated using the same algorithms and information that the organization used to calculate it.

Only the procedure for interaction between the employer, the Social Insurance Fund and the employee changes. Due to the transition of medical organizations to electronic sick leave, interaction with the Social Insurance Fund also becomes electronic, unnecessary, economically unprofitable relationships are removed, that is, the stage of reimbursing employers for the payment of benefits is abolished. And according to plans, by 2022 there will be a 100% elimination of paper document management, in particular paper sick leave certificates. The pilot project to switch to direct payments will end. The existing provisions and orders will be replaced by new ones that legislate the results of the final abandonment of the old offset schemes.

The policyholder has the opportunity to pay benefits for 2021 in January 2021.

What do you need to know about the transition to direct payments of benefits from the Social Insurance Fund?

When filling out a paper sick leave in 2021, the columns “accrued at the expense of the Social Insurance Fund” and “total accrued” are not filled in. When filling out an electronic sick leave certificate (ELN), the period for which benefits are paid is indicated starting from the fourth day of incapacity for work. If sick leave is issued for less than 4 days and is paid entirely at the expense of the employer, then such sick leave is not included in the register for the Social Insurance Fund.

For employees on parental leave, the employer must submit information to the social insurance fund at the beginning of 2021 by filling out the appropriate Register in 1C 8 ZUP ed. 3. Such benefits will now be paid monthly from the 1st to the 15th day of the month following the month of accrual .

Transfer of information about benefits to the Social Insurance Fund in 1C 8 ZUP 3.1

Register of direct payments to the Social Insurance Fund in 1C 8 ZUP 3.1

For other employees, the employer needs to prepare and send out a memo about what is now the procedure for providing information to receive benefits from the Social Insurance Fund and when the benefits are paid.

Memo on direct payment of benefits from the Social Insurance Fund

Types of insurance coverage for direct payment of benefits from the Social Insurance Fund

On 10/6/2020, the State Services e-number portal was created to allow employees to check the list of their e-numbers. If an employee does not know his sick leave number, he can look it up on this portal. An employer cannot independently look up an employee’s personal identification number anywhere.

Portal ELN State Services

In order for the employer to have the opportunity to receive information on employees’ personal identification numbers, you need to activate this option in the 1C 8 ZUP 3.1 program. But to do this, at the beginning of 2021, you need to enable settings that define interactions with the Social Insurance Fund as direct payments.

That is, in the accounting policy of the Organization it is necessary to indicate that the organization is registered in the region with a pilot project and from January 1, 2021, the payment of benefits will be direct from the Social Insurance Fund.

Setting up FSS benefits in 1C 8 ZUP 3.1

After this, all the necessary functionality will be available in the 1C: Salary and Personnel Management 3 program.

Examples of generating applications and registers for the payment of benefits for transfer to the Social Insurance Fund in 1C 8 ZUP 3.1

We upload the register to a file and through the system with which you submit reports to the Federal Tax Service and funds. You submit this registry file to the FSS.

Theoretically, it is possible, without using 1C reporting, to configure the interaction of the 1C: Salary and Personnel Management 3.1 solution only with the Social Insurance Fund. But in this case, you will need to manually update the FSS certificates, and they are often updated without notification on the fund’s website. That is, you will only find out about this when sending the register to the FSS produces errors. And this is not very pleasant when deadlines are running out.

So, summarizing all of the above, we will describe a step-by-step scheme for calculating benefits and generating information for transfer to the fund.

In the case of disability benefits, including maternity leave, we create sick leave and calculate it. Part of the benefit at the expense of the employer will be accrued in the usual manner. In the part at the expense of the Social Insurance Fund, only the periods and number of paid days will be indicated.

Sick leave in 1C 8 ZUP 3.1

Here, by going to the FSS Pilot Project tab in 1C Salary and HR Management 3, we can fill out an application for receiving benefits from the FSS, which will be signed by our employee and which we will store in the accounting department.

Application for payment of benefits in 1C 8 ZUP 3.1

Next, a Register is formed for transferring information for payment of benefits by the fund to our employee’s card.

In the register, in addition to the application, we will have to fill out all the documents offered for this benefit.

For example, for maternity benefits, the employee’s registration in the early stages of pregnancy is also marked.

Certificate of incapacity for work in 1C 8 ZUP 3.1

To pay such a benefit, we do not create a document for calculating a one-time FSS benefit as we did before, but simply create and fill out an application to the FSS.

Employee application to the Social Insurance Fund in 1C 8 ZUP 3.1

And we create a register for transmitting this application to the FSS.

Register of direct payments to the Social Insurance Fund in 1C 8 ZUP 3.1

We see that the list of required fields and information about documents, as well as warnings about deadlines, vary depending on the type of benefit.

For example, when filling out an application for benefits for the birth of a child, we see that it is also necessary to fill out the birth certificate data.

Attaching a child’s birth certificate in 1C 8 ZUP 3.1

Then, after creating the registry, you can check the upload and upload the file to disk for transfer to the FSS.

Specialist

Elena Burkhanova