How sick leave is paid in 2021: important innovations, calculation examples

What's new in the law, what should you pay attention to?

1 The calculation period is taken the past two years . In our case, these will be 2021 and 2017.

2 The “ceiling” of earnings for calculating sick leave payments in 2021 is legally set at 1,473,000 rubles (718,000 rubles in 2021 plus 755,000 rubles in 2021).

3 The total earnings for two years are divided by 730 (this is the number of days in two years, despite the fact that 2016 was a leap year) and the average “cost” of one day spent on sick leave is obtained.

One day spent on forced sick leave in 2018 “costs” no more than 2,015.04 rubles

4 A new minimum wage (minimum wage) has been established - from January 1, 2021, 9,489 rubles, from May 1, 2021 - 11,163 rubles . They are used to calculate accruals if the employee’s length of service is less than 6 months or if his salary is below the minimum wage.

5 Now both the employer (only the first three days and only in connection with illness or injury) and the Social Insurance Fund (the remaining days) pay sick leave. For employees, this change went unnoticed: the certificate of incapacity for work is still submitted to the accounting department.

Question. The procedure for including bonuses when calculating temporary disability benefits

The employee submitted a certificate of incapacity for work due to a general illness for the period from February 12 to February 16, 2021. He works on a 5-day work week.

In September 2021, according to the personal account, the employee was paid a bonus based on the results of work for August 2021 in the amount of 134.00 rubles. According to the employee’s work schedule in September 2021, there are 21 working days. From September 4 to September 15, 2021, he was granted labor leave. In this regard, in September 2021, the employee worked 11 days. In October 2017, according to the personal account, the employee was paid a bonus based on the results of work for September 2021 in the amount of 102.00 rubles. According to the work schedule in October 2021 – 22 working days. For the period from October 16 to October 17, 2021 (2 calendar days), the employee was assigned temporary disability benefits. On October 18, 2021, he worked 7 hours (he was released from work for 1 hour for valid reasons).

In January 2021, according to the personal account, the employee was paid a bonus based on the results of work for December 2021 in the amount of 147.00 rubles. According to the work schedule in January 2021 – 22 working days. He was granted leave without pay on January 8 (for 1 day). The employee worked 2 hours overtime.

In what order is the bonus included in earnings for calculating temporary disability benefits for September, October 2021 and January 2021?

We present the above situation in diagram 1*.

_______________ *Hereinafter, the diagrams were compiled by the editors.

Scheme 1

The amount of average daily earnings for calculating temporary disability benefits for employees is determined for 6 calendar months preceding the month in which the right to benefits arose (hereinafter referred to as the calculation period) (clause 21 of the Regulations on the procedure for providing benefits for temporary disability and pregnancy and childbirth, approved Resolution of the Council of Ministers of the Republic of Belarus dated June 28, 2013 No. 569; hereinafter referred to as the Regulations).

Earnings for calculating temporary disability benefits for employees include types of remuneration (with the exception of payments of a one-time nature), for which, in accordance with the law, mandatory insurance contributions are charged to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus (hereinafter referred to as the fund’s budget) | *|.

* Information about contributions to Belgosstrakh and the assignment of benefits

Bonuses and other payments are included in earnings for the month in which they are paid. The month of their payment is considered to be the month in which they fall according to the personal account or payslip. If from the number of calendar days of the month of the billing period in which bonuses and other payments were paid, calendar days of release from work are excluded in accordance with part two of clause 22 of the Regulations and not all working days (hours) according to the employee’s work schedule were worked in this month, then bonuses and other payments are included in earnings to calculate temporary disability benefits in proportion to working days (hours) worked in a given month.

Thus, the bonus is included in earnings for September 2021 in proportion to days worked in the amount of 70.19 rubles. (RUB 134.00 / 21 days × 11 days).

In earnings for October 2021, the bonus is included in proportion to the hours worked (calculations in days are incorrect, since on October 18 the employee worked 7 hours and was released from work for 1 hour). This month, according to the employee’s work schedule, 176 hours (22 days × 8 hours), 159 hours worked (176 hours - 16 hours (2 working days of temporary disability × 8 hours) - 1 hour of release from work on October 18). The premium is taken into account in the amount of 92.15 rubles. (RUB 102.00 / 176 hours × 159 hours).

In earnings for January 2021, the bonus is included in proportion to the hours worked (calculations in days are incorrect, since the employee worked 2 hours overtime this month). This month, according to the employee’s work schedule, 176 hours (22 days × 8 hours), 170 hours worked (176 hours – 8 hours (1 day of leave without pay) + 2 hours of overtime). The premium is taken into account in the amount of 141.99 rubles. (RUB 147.00 / 176 hours × 170 hours).

Question. A certificate of incapacity for work was issued on a worked day

On January 31, 2021, the employee was issued a certificate of incapacity for work to care for a sick child under 14 years old during his treatment on an outpatient basis with an exemption from work from February 1 to February 7, 2021. On January 31, 2021, the employee worked a full working day.

For what period is the average daily earnings determined for calculating temporary disability benefits for caring for a sick child?

This situation is presented in Diagram 2.

Scheme 2

The amount of average daily earnings for calculating temporary disability benefits for employees is determined for the billing period (6 calendar months preceding the month in which the right to benefits arose) (clause 21 of the Regulations).

The day on which the right to benefits arises is the day from which a person is released, in accordance with the law, from work or other activities due to temporary incapacity for work according to a certificate of incapacity for work (clause 4 of the Regulations). Consequently, the calculation period for determining the average daily earnings is determined relative to the month in which the right to benefits arose (February), and not in which the certificate of incapacity for work was issued (January).

Thus, the amount of average daily earnings for calculating temporary disability benefits for caring for a sick child under 14 years of age is determined for the billing period from August 1, 2021 to January 31, 2021.

Question. Assignment of benefits to a person who is disabled

The employee was issued certificates of incapacity for work due to a general illness for the period from August 23 to December 20, 2021 (120 consecutive calendar days). By decision of the medical rehabilitation expert commission on December 20, 2021, the employee was assigned disability group III for this disease. From January 26 to February 28, 2021 (for 34 calendar days), the employee was issued a certificate of incapacity for work for the same disease.

For how long can temporary disability benefits be granted?

The benefit is assigned for the period from January 26 to February 28, 2021. Let us explain why.

Temporary disability benefits for persons who are disabled (except for persons specified in part two of clause 11 of the Regulations), in the event of illness or injury associated with the cause of disability, are assigned for the period of temporary disability in connection with the specified illness or injury, but no more than for 60 calendar days continuously or for no more than 90 calendar days with breaks in a calendar year (clause 11 of the Regulations).

In the event of temporary incapacity for work in persons belonging to the category of working disabled people, the attending physician in the line “Special notes” on the front side of the certificate of incapacity for work indicates “The disease (injury) is associated with the cause of disability.” This mark is the basis for determining the duration of temporary disability benefits in accordance with clause 11 of the Regulations |*|.

* Information about filling out sick leave

When assigning temporary disability benefits to disabled employees in the event of an illness or injury related to the cause of disability, periods of illness (injury) before the establishment of disability are not taken into account.

Since the period of temporary disability for a working disabled person did not exceed 60 calendar days in a row and in this calendar year there was no temporary disability due to a disease related to the cause of disability, with interruptions, the benefit is assigned for the entire period of temporary disability (from January 26 to February 28, 2021). ).

Question. Monthly bonus paid in the month of hiring

The employee was hired on October 11, 2021. From October 11 to October 31, 2017, he worked all working days according to the work schedule (15 working days). According to the personal account for October 2021, there is a monthly premium for October 2021 in the amount of 73.60 rubles. The employee presented a certificate of incapacity for work due to a general illness, issued for the period from February 19 to February 23, 2021.

In what order is the specified monthly bonus included in earnings for calculating temporary disability benefits?

Consider the situation in diagram 3.

Scheme 3

The bonus will be included in October's earnings in the amount of 50.18 rubles.

Earnings for calculating temporary disability benefits for employees include types of remuneration (with the exception of payments of a one-time nature), for which, in accordance with the law, mandatory insurance contributions to the fund budget are charged (clause 24 of the Regulations).

Important! This procedure for including bonuses and other payments applies regardless of the order in which they are calculated.

In the situation under consideration, calendar days from October 1 to October 10 before hiring were excluded from the number of calendar days in October 2017 and not all working days according to the employee’s work schedule were worked. In this regard, the bonus due in October is included in earnings to calculate temporary disability benefits in proportion to the working days worked. If according to the employee’s work schedule in October 2021 there are 22 working days, and he worked 15 working days, then the bonus is taken into account in the amount of 50.18 rubles. (RUB 73.60 / 22 days × 15 days).

Calculate employee sick leave based on length of service

The insurance period also affects the amount of disability benefits.

Less than 5 years – 60% of average earnings.
From 5 to 8 years – 80% of average earnings.
More than 8 years – 100% of average earnings.

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If in the previous two years a person was not employed or if he earned less than the minimum, then the minimum wage is used in the calculation.

Sick leave payment standards depending on length of service

According to the provisions specified in the legislation, the following persons can count on receiving benefits for sick leave:

employees performing their labor duties under an employment contract concluded with the employer;
civil service employees: these also include municipal, military, fire, etc.;
citizens employed in other types of work, in connection with which deductions were made from their official income to the Social Insurance Fund.

It should be noted that the only source of funds to pay an employee during his illness is the Social Insurance Fund.
In this regard, official employment is only an indirect basis for paying sick leave - deductions must be made from wages or other income to the specified fund in accordance with the norms established by federal laws. The amount of the accrued benefit will depend on the period during which the employee made contributions to the Social Insurance Fund. Thus, an employee can count on the following amount of payment for the time he is absent from work due to temporary disability:

in the event that a person’s insurance experience exceeds 8 years, payment for one day is equivalent to the average salary calculated for a certain period of time (2 years);
in the amount of 80% of income if the insurance period is between 5-8 years;
if the length of service is more than 6 months, but less than 5 years, then only 60% of the average income level is accrued.

In the event that, due to incorrect data provided by the employee or erroneous calculations made by the accountant, an amount greater than that required by law is paid, the employer has the right to subsequently deduct the excess benefit from subsequent wage payments to the employee.

In addition, the procedure for calculating payment and making it has the following features:

if an employee claims to have a certain length of service, but cannot confirm this, the employer has the right and opportunity to send a request to the Pension Fund of the Russian Federation;
payment for the period of illness must be accrued no later than 10 days from the date of its provision to the employer;
if the benefit has already been issued, and later the employee provided documentary evidence of his work experience, on the basis of which the amount should be larger, the remaining funds are paid along with the advance or salary;
Payment for the first three days is accrued by the employer, and all subsequent payments are made by the Social Insurance Fund.

How to calculate sick leave. Two examples for benefit calculation

Example No. 1 Initial data. Ivanov Ivan Ivanovich has 6 years of work experience. In 2021 Ivanov I.I. I was sick from August 1 to August 7. His earnings in 2021 amounted to 720,000 rubles (exceeds the permissible norm, so for the calculation we take the legally established 718,000 rubles), and in 2021 - 743,000 rubles (below the permissible norm, so we use the actual figure).

Action 1 . We calculate the average daily earnings. (718,000 + 743,000): 730 = 2001 ruble 36 kopecks.

Action 2 . We calculate the average daily earnings taking into account 6 years of experience. 80% of the amount of 2001.36 rubles is 1601 rubles 8 kopecks .

Action 3 . We calculate the amount to be paid. We multiply the average daily earnings by the number of days on sick leave. 1601.08 x 7 = 11207.56 rubles .

Example No. 2 Petrov Petr Petrovich was employed for 5 months, before this he had no official income and was not employed. Petrov P.P. I was sick from July 20 to July 30, 2021.

Action 1 . We calculate the average daily benefit amount. We multiply the minimum wage (after May 1, 2021) by 24 months of the billing period and divide by 730 (the number of days in two years). (11,163 x 24): 730 = 367 rubles .

Action 2. Calculate the average daily benefit taking into account length of service (less than 5 years). 60% of the amount of 367 rubles will be 220 rubles 20 kopecks .

Action 3 . We multiply the average daily benefit by the number of days on sick leave. 220.2 x 10 = 2202 rubles .

Period for which benefits are calculated

The only basis on which financial payments and benefits related to temporary disability on sick leave are calculated is the average daily earnings.
This average earnings is calculated as the average of all salaries and other labor benefits received by the employee for the period of 6 months preceding the date of issue of sick leave.

There are often times when, for example, during this 6-month period, the organization, the company in which the employee worked, went bankrupt or reorganized. In this case, to calculate average earnings, the period immediately preceding the start of such reorganization or liquidation of the enterprise is taken into account in the amount of the same 6 months.

Calculation of average daily earnings

The calculation of average daily earnings takes the form of the arithmetic average of all payments that the employee received over the period over the last 6 months - these are payments under the employment contract, salary, as well as various supplements, bonuses and compensatory payments related to the performance of work duties.

Table 1 . Example of calculating average daily earnings

Thus, the average daily earnings will be 1900: (182-14) = 11.3 rubles.

In this case, periods associated with vacation are excluded from the calculation of average daily earnings. An example of calculating average daily earnings is given in the corresponding table 1.

Payments that are included in earnings to calculate benefits

When calculating the average daily earnings for an employee who is issued a sick leave, the following days are included:

periods during which an employee performs his or her job duties directly
road to the place of the business trip and return back
periods associated with study and advanced training, if this is provided for by labor legislation or stipulated by the terms of the contract between the employee and the employer
other periods covered by the calculation of social insurance contributions for temporary disability and illness.

Days that are excluded from the period taken into account for calculating benefits

Unlike the list of days that can be included in the calculation base for a temporary disability certificate, the list of days subject to exclusion from this base has a more detailed description. In particular, the following days are excluded:

periods of temporary disability according to the list of diseases given in the relevant instructions of the Federal Social Security Service
the period of general leave specified in the employment contract, as well as other days of social leave
temporary absence from work, suspension of work, technological downtime, which occurred through no fault of the employee
temporary suspension or release from work under existing labor legislation, for example, to undergo advanced training, vocational training courses, etc.

It is important to remember that the period for calculating average daily earnings also includes official holidays and other rest days approved by a resolution of the Government of the Republic of Belarus or a personal decree of the President of Belarus.

How many sick days are paid in 2021?

There are no restrictions in the law for hired employees themselves. If a person goes on forced leave due to the illness of his child, then there are restrictions.

To care for a sick child under 7 years old, an employee can take sick leave for no more than 60 days a year - they will be paid from the Social Insurance Fund. Anything longer than 60 days is not paid.
If a child aged 7 to 15 years , then the maximum duration of paid sick leave is 45 days per year.
The duration of paid sick leave to care for a disabled child is 120 days per year. If a child is sick with HIV, there are no restrictions on the number of sick days for parents.

How is the amount of temporary disability benefits determined?

The general procedure for calculating the amount of compensation for workers on a temporary disability certificate provides for a simple diagram shown in the corresponding Figure 1.

Figure 1. Formula for calculating the amount of compensation for sick leave.

This formula is just a calculation base in which additional coefficients can be applied. They are used depending on the category of the working citizen and whether he has certain benefits.

List of persons who are assigned a benefit in the amount of 100% of average daily earnings

When determining the amount of benefits for sick leave, there are a number of preferential categories of citizens who are provided with full or 100% compensation of the amount of average daily earnings. This category includes:

Table 2.

persons who have the status of WWII veterans and other similar grounds for benefits, i.e. participants in combat operations and counter-terrorism operations;
persons affected by the 1986 Chernobyl accident and members of their families
blood donors (men - at least 4 donations, women - at least 3)
persons caring for a sick child under 14 years of age (disabled child under 18 years of age)

Persons receiving benefits in the amount of 50% of average daily earnings

In addition to the main preferential category of citizens, there is also a list of persons who are entitled only to a guaranteed 50% compensation for temporary disability. This category includes:

persons whose cause of illness is a consequence of the use of alcohol, narcotic drugs and other psychotropic substances and their analogues (and no benefit is paid for the first 6 days)
Violation of outpatient treatment regimen prescribed by a doctor
the onset of temporary disability during a period of absenteeism without a valid reason.

general information

In 2021, there are no plans to make significant additions to the regulations that relate to part of the payment and calculation of sick leave.

The accrual rules will remain the same as in 2019.

In addition, from 2021 the threshold of work experience for receiving benefits for temporary loss of ability to work will not be increased in full. The approved sick leave form will remain the same, as will the rules for filling it out. The payment period and calculation formula do not change.

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Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ

Federal Law N255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”

In what cases is it paid?

Payment for sick leave is carried out only when the employee submits a certificate of incapacity for work completed by a medical institution to the personnel department (Part 5, Article 13 of Law No. 255-FZ).

At the same time, no more than 6 months should pass from the moment of returning to work after a temporary loss of ability to work (Part 1, Article 12 of Law No. 255-FZ).

According to the established rules, the right to temporary disability benefits is retained for the following reasons for visiting a medical institution:

disease;
injury;
caring for a sick family member;
quarantine;
poisoning;
medical manipulations;
other reasons.

A dismissed employee can also receive temporary disability benefits. If less than 30 calendar days have passed since the dismissal from the previous employer, and the person has not yet found a new job, then the sick leave for the dismissed employee is paid at the previous place of work.

Paid by whom and when

Payment for sick leave is made from the funds of the employer and the Social Insurance Fund, or only from the funds of the Social Insurance Fund, depending on the case of the assignment of benefits (Part 1, Article 3 of Law No. 255-FZ). In this case, the organization pays the employee benefits only for the first 3 calendar days; the remaining period of incapacity is sponsored by the Social Insurance Fund. The following are paid entirely from the Social Insurance Fund: care for a sick family member, quarantine of an employee or his child under 7 years of age or an incapacitated family member; prosthetics for medical reasons; further treatment of an employee in a sanatorium-resort organization (Article 3, Article 5 of Law No. 255-FZ).

It does not matter exactly how long a person spent on sick leave.

An employer has no right to delay payments to an employee. According to the established rules, the benefit is accrued on the day of the advance payment or salary, whichever comes first. Even if a person resigned from the organization, but provided a certificate of incapacity for payment, he has the right to receive payments in the same period as existing employees.

The employer is obliged to accrue a period of incapacity to the employee within 10 working days from the moment of filling out the sick leave form, and payment of sick leave is made on the next day of payment of the advance or wages (Part 1, Article 15 of Law No. 255-FZ).

At the same time, the employer is obliged to assign temporary disability benefits within 10 calendar days from the date the employee provides sick leave.

Confirmation of length of service for calculating payments on a certificate of incapacity for work

The insurance period is of decisive importance when calculating payment for the period of illness. An employee can confirm work experience with the following documents:

Personal work record. Sometimes situations occur in which an employee provides two such documents: in this case, the employer has the right to consider one of them invalid.
A concluded employment contract. It is imperative to make sure that it is compiled correctly and, if possible, send a request to the pension fund.
A certificate provided from the employee’s place of work.
Extracts from documents such as orders, personal accounts and payroll statements.
Documents that can confirm the employee’s military service.
Other documents that are reflected in the regulatory legislation as possible for use as evidence of experience.

A separate feature is that if the employer did not make the required payment to the Social Insurance Fund from the employee’s income, then he does not have the right to issue a certificate of length of service for calculating sick leave.

When calculating the length of service, all periods during which the employee was officially registered at work are taken into account, and every 30 days (regardless of the beginning of such period) will be counted as one calendar month. Accordingly, after 12 months, regardless of when they began - in January, April or September, the employee is considered to have worked for one year.

Sick leave exempts you from work

From the Law “On Health Care” of June 18, 1993, it follows that a certificate of temporary incapacity for work is a legal and accounting document that is the basis for release from work and payment of monetary compensation for the period of incapacity for work at the place of work.
The procedure for issuing and processing certificates of incapacity for work and certificates of temporary incapacity for work is established by the Instruction on the procedure for issuing certificates of incapacity for work and certificates of temporary incapacity for work.