Average daily earnings limit in 2021
Payment for sick leave is calculated based on the following parameters:
- average daily earnings;
- number of days of incapacity;
- insurance experience.
If these indicators are known, then the amount of benefits to be paid for days of incapacity can be determined.
Average daily earnings, in turn, are determined as the amount of income for the 2 years preceding the year the sick leave was opened, divided by 730 .
For the calculation, the amounts actually earned . However, a situation is possible when the employee’s income is significant; the legislation provides for restrictions in such a case.
An employee's annual income can be taken to be a salary that does not exceed the maximum base for social insurance contributions due to disability.
If an employee earns an amount in a year that is greater than the limit value, then the maximum annual indicator of this base is taken into account.
Every year the size of the social contribution base changes upward:
- 670,000 rub. – for 2015;
- 718,000 rub. – 2021
- 755,000 rub. – 2021;
- 815,000 rub. – 2021
If an insured event in the form of temporary disability occurred in 2021, then the calculation of sick leave benefits is carried out for 2021 - 2021 .
To determine the maximum amount of average daily earnings, you need to take the maximum values for the corresponding years as annual income, add them up and divide by 730.
Formula:
Maximum average daily earnings = (718000 + 755000) / 730 = 2021.81 rubles.
Maximum period of sick leave in 2021
The procedure for issuing BL is determined by law (order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n). The minimum period of treatment is set by the attending physician, based on the patient’s condition, but the maximum period cannot be more than 15 days (and a dentist or paramedic has the right to prescribe BL for a period of no more than 10 days). If during this time the patient has not recovered, the doctor sends him to undergo a medical commission, which determines the need to continue treatment.
With a predicted recovery, the maximum period of sick leave by decision of the commission does not exceed 10 months. But depending on the type of disease (for example, tuberculosis, long-healing injuries, in the postoperative period), the maximum duration of sick leave can be increased to 1 year.
If the prognosis for recovery is unfavorable, then at the end of 4 months from the moment of contacting the health care facility and issuing the BC, the patient is sent for a medical and social examination (MSE). If, based on the results of passing the ITU, a person is recognized as disabled by a working group, then from the moment the disability is established, he has the right to payment for BC:
- 4 months continuously;
- 5 months per year.
This rule does not apply only to disabled people with tuberculosis. They are given BC and paid for the full period of illness.
The maximum period of sick leave in 2021 for pregnancy and childbirth (B&C) is set within strict limits:
- In a normal pregnancy – 140 days;
- For multiple births – 194 days;
- For complicated childbirth – 156 days;
- When adopting children under 3 months. – 1st – 70 days, several – 110 days. from the day of their birth.
Amount of temporary disability benefit for one day
Sick leave benefits for 1 day are calculated as average daily earnings , multiplied by a percentage in accordance with the employee’s insurance experience.
To determine the maximum amount of payment for one day of incapacity, you need to multiply in the following order:
- With up to 5 years of experience = 2021.81 * 60% = 1210,69.
- From 5 to 8 years = 2021.81*80% = 1614,25.
- From 8 years = 2017,81.
If there are more than one days on sick leave, then the corresponding maximum daily pay is multiplied by the duration of the period of incapacity .
Who is entitled to such a payment?
In what cases can an employee receive the maximum payment on a slip?
This is possible only in one case - if the employee’s income is so high that it exceeds the maximum contribution bases .
Only in this case, the maximum possible amount will be accepted for the annual income of such an employee, and the sick leave payment will be maximum.
There are no other cases of assigning a maximum payment.
An example of calculating payment by sheet
Example conditions:
The employee provided a certificate of incapacity for work from May 17 to May 23, 2018.
For 2021, 755,000 were earned, for 2021 - 830,000.
We will calculate the required payment for 7 days of illness if the insurance period is 6.5 years.
Calculation:
Earnings for both calculation years exceeded the maximum bases for social contributions, therefore, an amount equal to this base is taken as the employee’s annual income.
Average daily earnings = (718000 + 755000) / 730 = 2021.81.
Daily sick pay = 2021.81 * 80% = 1614.25.
Benefit amount = 1614.25 * 7 = 11299.75.
Payment of sick leave: calculation procedure
The system of payment and calculation of sick leave, their procedure and rules have not changed in 2021: the calculation is based on the employee’s income for the last two years, as well as his length of service.
The formula looks like this: (average earnings per day) x (number of sick days) x (percentage of salary, depending on length of service).
Average earnings per day are calculated based on the two previous years, as well as from all payments from which contributions to the Social Insurance Fund were deducted, including various remunerations above the salary. For example, if the sum of all payments for two years is 500,000 rubles, then the average earnings per day will be 685 rubles (500,000/730, where 730 is the number of days in the billing period).
The amount of average annual earnings cannot exceed the maximum amount for calculating insurance premiums (718,000 and 755,000 rubles for 2021 and 2021, respectively).
The percentage of sick leave payment depends on the length of service of the employee (calculated from salary):
- up to 5 years – sixty percent;
- from 5 to 8 years – eighty percent;
- more than 8 years – one hundred percent;
- from six months for pregnancy and childbirth – one hundred percent.
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.
Calculation algorithm
To calculate the amount due to an employee, you need to follow a certain sequence of actions (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ, Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375):
- determine the billing period;
- establish the employee’s earnings for the pay period;
- calculate the average daily earnings of an employee;
- check the employee's insurance record;
- calculate the amount of daily sick leave benefit taking into account the minimum and maximum restrictions;
- determine the amount of sick leave benefits due to the employee.
How to calculate average daily earnings to pay sick leave
To pay temporary disability benefits, the accountant must know the employee's average wage per day and the number of sick days.
To calculate average earnings, the accountant determines the billing period and the amount the employee earned during these days.
The calculation period for temporary disability benefits is 2 calendar years preceding the year in which the employee fell ill.
Example 1
Employee Stotsky I.P. fell ill in July 2021. To pay benefits, the accountant will take I.P. Stotsky’s earnings for 2016–2017.
IMPORTANT! For employees who were on maternity or child care leave during the billing period, the Ministry of Labor of Russia, in letter No. 17-1/OOG-1105 dated August 3, 2015, allows them to change the billing period only for the coming years preceding the years they were on maternity leave. pregnancy or child care. So, for example, manager Vesnina O.A., who fell ill in 2021 and recently returned from maternity leave, which began in 2021, can replace 2016–2017 with 2014–2015 to calculate sick leave.
The duration of the billing period is always 730 days, even if one of the years was a leap year. No days are excluded (Article 14 of the Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” dated December 29, 2006 No. 255-FZ).
The employee’s earnings for the pay period consist of all payments from which the employer transferred social security contributions. Usually this is salary and bonuses (Part 2 of Article 14 of Law No. 255-FZ). But benefits from the state, compensation, financial assistance are less than 4,000 rubles. cannot be taken into account per year.
Payments in each billing period must be counted within the limit. For Stotsky I.P., who fell ill in 2021, the company will take into account the limits that were in force in 2021 and 2021 (755,000 and 718,000 rubles, respectively). Amounts earned by I.P. Stotsky in excess of these limits will not be included in the calculation.
Example 1 (continued)
The maximum average daily earnings of Stotsky I.P., based on the limits of contributions to the Social Insurance Fund in 2016–2017, is equal to:
(718,000 + 755,000) / 730 days = RUB 2,017.81
NOTE! If you pay for sick leave issued due to an injury at an enterprise or an occupational disease, then the patient’s earnings must be taken in full to determine the amount of benefits (Article 9 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ).
If the sick person has recently found a job with you, you will take information about the payments he received over the last 2 years from the certificate of the amount of earnings that he was given at his previous place of work.
Formula for calculating actual average daily earnings:
Earnings for the billing period / 730 days.
A similar formula applies to those who work part-time (clause 16 of the Government of the Russian Federation Resolution No. 375 dated July 15, 2007).
The accountant compares the amount received with the maximum and minimum amounts. The maximum is calculated using the above formula based on the limits for calculating social security contributions in the billing period. Minimum earnings are determined by the formula:
Minimum wage on the date of opening the certificate of incapacity for work × 24 months / 730 days.
If the actual average earnings are below the minimum, the accountant will take the daily minimum earnings to pay for sick leave. From 01/01/2018 it is 311.97 rubles. (2018 minimum wage is 9,489 rubles)
IMPORTANT! If the sick person does not work full time and has the right to the minimum average earnings, the amount of sick leave is reduced in proportion to the length of working hours (Part 1.1 of Article 14 of Law No. 255-FZ).
If your company is the first place of work for an employee, the average wage per day should be calculated based on the minimum wage established on the date of illness, until his length of service exceeds six months.
Experience plays an important role in calculating average daily earnings:
- a person who has worked for at least 8 years (not necessarily at the same enterprise) can receive 100% of the average earnings;
- if an employee has less than 8 years of experience, but more than 5, the benefit will be assigned to him based on 80% of the average daily earnings;
- An employee who has worked for less than 5 years (but more than six months) will receive 60% of earnings (Article 7 of Law No. 255-FZ).
About the cases in which sick leave is paid in the amount of 100% of average earnings, regardless of the length of service, read the material “For what length of service is sick leave paid 100 percent? ”
Violation of the regime
A special case is a violation of treatment standards (for example, failure to appear for an examination or failure to comply with a regimen prescribed by a doctor) or injury while intoxicated. The medical institution informs the employer about both of these situations by putting special marks on the sick leave.
The employer decides whether to pay benefits based on the minimum wage or actual earnings. To do this, she requests written explanations from a specialist and analyzes whether there is a connection between alcohol use and injury.
If the decision is made in favor of the employee, sick leave is paid in full, a certificate of incapacity for work and documentation confirming the correctness of management’s position on a specific issue are sent to social insurance.
If you find an error, please select a piece of text and press Ctrl+Enter.
Sick leave for child care
According to the law, payment for sick leave in 2021 for caring for a sick child is carried out in the same way as payment for sick leave issued in connection with the illness of the employee himself.
The amount of accruals depends on the length of insurance, and the first 3 days of illness are paid by the employer himself. True, there are also restrictions on the number of days for which the employer must pay benefits from the Social Insurance Fund.
The accountant calculates the benefit on the basis of the employee’s average daily earnings calculated for the 2 calendar years preceding the year in which the insured event occurred, in this case the need to care for a sick child.
Limits on the number of paid days look like this:
- Payment of sick leave for caring for a child under 7 years old in 2018 is possible only for 60 days a year. In exceptional cases, this period may be extended to 90 days. Then the disease code field should contain “12”.
- if the child is over 7 years old but under 15 years old, then the parent caring for him will receive payment only for 15 calendar days per year.
If we are talking about a disabled child, then regardless of age, sick leave must be paid for a period of up to 120 days a year.
In some situations, restrictions may not apply to all children. This occurs if the disease code field is "14" or "15".
Also, the amount of sick pay for child care depends on the type of treatment: inpatient or outpatient.
If the illness allowed the child to be treated at home, that is, on an outpatient basis, then his parent will receive benefits for the first 10 days, taking into account the length of service coefficient, in the usual manner. But the remaining days, starting from 11, will be paid only in the amount of 50% of the average daily earnings (Part 1, Clause 2, Part 3, Article 7 of Law No. 255-FZ).
Treatment in a hospital, that is, inpatient, gives the right to receive benefits, taking into account interest for the length of service, but in full for the entire period of the child’s stay in the hospital (Part 1, Clause 2, Part 3, Article 7 of Law No. 255-FZ) .
