Calculation of sick leave based on length of service and minimum wage in 2021
The formula for calculating benefits for sick leave is established by the norms of the Law of December 29, 2006 No. 255-FZ in parts 4 and 5 of Article 14:
Amount of compensation for sick leave = SD × Pr × Dn,
- SDZ – average daily earnings;
- Pr – percentage of payment on the certificate of incapacity for work;
- Day – number of days on sick leave.
Calculating the billing period
To calculate average daily earnings, it is necessary to take a period of two calendar years preceding the disease, as well as pregnancy and childbirth. So, for those who contact their employer with sick leave in 2021, earnings for 2021 and 2021 will be taken.
Important ! The calculation includes all accruals in the specified years from which contributions to the Social Insurance Fund of the Russian Federation were paid.
If the employee was on parental leave during these two years, then he has the right to contact the accounting department with an application to replace the period with the years preceding the leave. But at the same time, the replacement should not negatively affect the amount of benefits.
Payments for newly hired employees from their previous places of work can be taken from a certificate in form 182n , which they are required to submit to the accounting department at the new place of work.
We count earnings
The maximum threshold for funds earned during the billing period is annual earnings in the amount of:
- in 2021 - 815,000 rubles;
- in 2021 - 865,000 rubles;
- in 2021 will be 912,000 rubles.
If a citizen receives more than the specified amounts per year, then contributions are not accrued from the excess.
The average daily earnings is the value obtained by dividing the earnings in the billing period by 730 days.
(SDZ2018 + SDZ2019) / 730
For highly paid employees whose amount exceeds the maximum threshold, the amount of average daily earnings is limited to the maximum base for contributions to the Social Insurance Fund, i.e. its value cannot be more
(815,000+865,000) / 730 = 2301.37 rubles per day.
This norm is enshrined in Part 3.2 of Art. 14 of Law No. 255.
How to count if you didn’t work?
It should be taken into account that for employees who did not work during the specified period or did not receive wages withholding contributions to the Social Insurance Fund, the average daily earnings will be calculated from the minimum wage. In this case, the minimum wage is multiplied by 24 months (2 calendar years) and divided by 730 days.
Find out what the current minimum wage is.
We determine the insurance period
An employee's insurance record directly affects the percentage of sick leave pay. So, according to Part 1 of Art. 7 of Law No. 255 if you have experience:
- less than 5 years – 60% of average daily earnings;
- from 5 to 8 years – 80%;
- 8 or more years – 100%.
About the insurance period and what periods it includes...
For those whose insurance experience is less than six months , the amount of benefit for a full calendar month cannot be more than the minimum wage.
Calculation of the final payment for sick leave
The formula also includes the number of sick days that the employee was absent from the workplace due to temporary disability. All of them must be documented and certified by the attending physician.
When calculating sick days, weekends and holidays, established by law as non-working days, are also taken into account. In this case, the benefit for the first three days of illness is calculated separately; it is paid at the expense of the employer. Benefits for the remaining days are paid from the Social Insurance Fund.
Example:
Let’s take Ivanov’s sick leave, whose insurance period at the time of illness was 10 years 4 months (the percentage of sick leave payment will be 100%, that is, equal to 1). The sick leave period is from January 9 to January 18, 2021, which equals 10 days. Average daily earnings based on salaries accrued for 2021 - 670,000 rubles. and 2019 - 680,500 rubles, amounted to:
(670,000 + 680,500) / 730 = 1850 rub.
Then temporary disability benefits:
1850 × 1 × 10 = 18,500 rubles.
Of these, 5,550 rubles are at the expense of the employer (3 days for 1,850 rubles each) and the remaining 12,950 rubles are at the expense of the Social Insurance Fund.
Calculate sick leave using an online calculator.
What determines the amount of disability benefits?
Based on your length of service and average earnings. If the length of service is:
- less than five years - payments will be 60% of average earnings;
- from five to eight years - 80% of average earnings;
- more than eight - 100% of average earnings.
The length of service is calculated based on the work record book, contracts, certificates or information on transferred wages from the Pension Fund of the Russian Federation.
To calculate average earnings, all payments for which insurance premiums were paid over the last two years are taken, including from the previous employer.
How many sheets are paid per year?
The law limits the number of days paid on sick leave for those employees:
- those who are sick themselves or are caring for an adult family member are compensated for no more than 30 days a year;
- those injured at work or undergoing treatment as a result of an occupational disease - payment is made without restrictions on days;
- for caring for a child not older than 7 years of age - no more than 60 days per year;
- for caring for a sick child aged 7 to 15 years – no more than 45 days a year;
- for caring for a disabled child not older than 15 years of age - up to 120 days a year;
- If a child under 7 years of age has a serious illness, sick leave is paid for a period of no more than 90 days per year.
For clarity, we present the data in the table with the code of the cause of disability on the sick leave:
Is it possible to prevent an employee from going to work?
Many companies, in order to avoid confusion, completely prohibit employees from going to work during open sick leave. The corresponding ban is included in the local regulations of the enterprise. Is it possible to do this? There are two opposing views on the problem:
- It is forbidden. This is due to the fact that this condition will worsen the employee’s situation, and this is unacceptable according to Article 8 of the Labor Code of the Russian Federation. According to Article 22 of the Labor Code of the Russian Federation, the employer is obliged to provide employees with opportunities to work. Article 76 of the Labor Code of the Russian Federation reveals a list of conditions under which an employee may not be allowed to work. This list does not include being on sick leave.
- Can. Rostrud gave an explanation according to which the worker could not be allowed to work. If the employee does come, he is given a notice of his obligation to comply with the hospital regime.
An employee who violates the provisions of the local act may be punished. Penalties include deprivation of profits or disciplinary action.
FOR YOUR INFORMATION! Usually, all financial issues related to work during sick leave are discussed informally between the employee and the employer.
In what cases is sick leave not paid?
Sick leave days are not subject to payment if:
- the employee fell ill while on unpaid or study leave;
- when caring for a sick child, the employee was on paid leave;
- the number of days that are established as compensated by temporary disability benefits has been exceeded.
Where does the money for disability benefits come from?
Oleg Shein noted that there is no need to be afraid to go on sick leave - the money will definitely be paid to you. When sick leave is paid due to an employee’s illness or injury:
- for the first three days, payments come from the funds of the employer (the policyholder);
- for the following days - from the funds of the Social Insurance Fund of Russia.
In other cases - caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium - the benefit is paid from the Social Insurance Fund from the first day.
