Using the regional coefficient when calculating sick leave in 2021

What is the regional coefficient

In the context of labor relations, the regional coefficient is understood as a financial indicator by which the salary (all its components - salary, bonuses, incentive payments) of a person working in regions (municipalities) is multiplied, in which:
1. As a rule, difficult climatic or environmental conditions are observed living conditions of citizens and work activities. For example, in the Far North and areas that are equivalent to it. Hence the unofficial name of the indicator - “northern coefficient”.

2. The corresponding regional coefficients are established by law.

Examples of regulations that set coefficients for certain regions (municipalities):

• Decree of the Government of the Russian Federation dated May 29, 1993 No. 512;
• Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated August 17, 1971 No. 325/24;
• Order of the Government of the Russian Federation dated January 29, 1992 No. 176-r.

A significant part of the regulations establishing coefficients were adopted in the USSR. In the absence of newer sources of law, they are recognized as fully valid.

A complete list of regional coefficients is available in ConsultantPlus. To view the Handbook, get a trial access to the legal system. It's free.

The regional coefficient is calculated on the salary regardless of the person’s work experience in general and in the region where the coefficient applies, in particular. This is the difference between the financial indicator under consideration and another similar in purpose - the percentage markup (often called the “northern markup”).

You can learn more about the use of regional coefficients and “northern bonuses” in the article “What benefits are available to employees of the Far North?”

Filling out sick leave according to minimum wage with the regional coefficient

In order to determine the minimum amount of sick leave, it looks like this: In the case of receiving an average daily wage lower than that calculated taking into account the minimum wage, then in this case the larger indicator is taken into account.

• To regulate wages. Determining the minimum amount does not allow employers to set wages below this limit. It follows from this that the minimum wage cannot be lower than the subsistence level.
• And, as mentioned above, for the payment of various government benefits.
• To calculate taxes and contributions to the Pension Fund.

In what cases is the regional coefficient for sick leave calculated?

As we already know, the regional coefficient is an indicator by which the salary of an employee working in a region for which the corresponding coefficient is determined by law is multiplied. When calculating sick leave, such multiplication is generally not carried out: this is due to the fact that disability benefits are calculated based on actual earnings (which have already been calculated and paid taking into account the established coefficients).

You can learn more about the features of calculating sick leave based on average earnings in the article “Average daily earnings for calculating sick leave.”

However, the regional coefficient when calculating sick leave can still be applied if:

1. The employee has an insurance period that does not exceed 6 months.

2. The employee’s average monthly earnings for the 2 years preceding the year in which the sick leave is issued is less than the minimum wage.

3. The employee did not work under the Labor Code of the Russian Federation for 2 years preceding the year in which the sick leave was issued (and, accordingly, did not have a salary).

4. The employee violated the treatment regimen.

5. The employee’s incapacity for work was due to intoxication.

Let us consider in more detail the procedure for calculating sick leave in these cases in practice.

Calculation of sick leave from minimum wage with regional coefficient in 2021 example

After all, if it is filled out incorrectly, the employee risks being left with underpaid benefits, which is a violation of his rights. The average earnings represent all payments transferred to the employee during the entire billing period. The main condition is the fact that these payments are used to make contributions to the funds.

The relevant rules are stipulated in paragraph 1 of Article 7 of Federal Law No. 255 of December 29, 2006. IMPORTANT! If there are in the regions, they must be taken into account when determining the amount of the benefit. The benefit amount is determined based on these three factors:

Calculation of sick leave with a coefficient: nuances

In all of these cases (if at least 1 of the listed conditions is met), sick leave is calculated according to the minimum wage. In most cases, the calculation formula will be like this:

VN = KB × (minimum wage × 24 / 730) × K,

Where:

VN - disability payment;

KB - the number of days of illness of the employee;

K is the length of service coefficient equal to 0.6 for employees with less than 5 years of experience, 0.8 for 5–8 years of experience, 1 for more than 8 years of experience.

An example of calculating benefits when the average monthly salary of an employee is less than the minimum wage, from ConsultantPlus From January 14 to January 20, 2021, the employee was sick according to the sick leave. He was hired in January 2021. Until that moment, he had no insurance coverage and no earnings taken into account when calculating benefits. In this case, sick leave must be calculated based on the minimum wage. See K+ for the calculation algorithm. Trial access is available for free.

If the employee’s length of service is less than 6 months, then a slightly different calculation formula is used based on the minimum wage:

VN = KB × (minimum wage / Number of calendar days in the month of illness).

An example of calculating benefits for an employee with less than six months of insurance coverage and average monthly earnings greater than the minimum wage from ConsultantPlus From January 29 to February 5, 2021, the employee was ill on sick leave. The average daily earnings of an employee for the billing period is 700 rubles. The employee’s insurance period on the date of onset of temporary disability is 5 months. The calculation of temporary disability benefits in such a situation will be as follows. See K for the full example. Trial access is free.

The minimum wage value is taken as of the date of opening of the employee’s sick leave. If, after the start of the period of incapacity, a normative act establishing a new minimum wage came into force, then the one approved by the previously valid normative act is nevertheless used.

If in the region (municipality) where a person on sick leave is employed, a regional coefficient has been adopted, you can see the procedure for its application below in the examples.

Examples of calculating benefits taking into account the regional coefficient from ConsultantPlus 1. The average daily earnings of an employee are less than the average daily earnings calculated on the basis of the minimum wage established taking into account the coefficient on the date of onset of illness . The employee works in an area where the regional coefficient is set at 1.4. He was ill from January 13 to January 22, 2021. The average daily earnings of an employee, calculated for the period 2021 - 2020, amounted to 307 rubles. The employee's insurance coverage as of the date of onset of illness is 9 years. The calculation of temporary disability benefits in this situation is as follows. … 2. The employee’s insurance coverage is less than 6 months. The employee works in an area where the regional coefficient is set at 1.15.
He was ill from January 11 to January 15, 2021. The average daily earnings of an employee, calculated for the period 2021 - 2021, amounted to 800 rubles. The employee's insurance coverage as of the onset of illness is 5 months. The calculation of temporary disability benefits in this situation is as follows. You can view the examples in full in K+ by getting free trial access to the system.

Is the regional coefficient used to calculate the average daily salary?

The regional coefficient is used to calculate the average daily salary. When calculating benefits based on the minimum wage, the minimum wage should be adjusted by the regional coefficient. The result must be multiplied by 24 and divided by 730 (clause 15(3) of the Regulations approved by Government Resolution No. 375 of June 15, 2007).

When calculating the payment amount, the regional coefficient is not applied. It is used only at the initial stage to establish the average daily earnings.

The basic rules for paying the regional coefficient are outlined in the following video

Results

The regional coefficient when calculating sick leave is applied only in cases where the amount of temporary working capacity benefits is calculated based on the minimum wage. This is due to the fact that the corresponding coefficient is “automatically” taken into account in the average earnings, on the basis of which sick leave is calculated in the general case.

You can learn more about the application of the regional coefficient in various areas of labor relations in the articles:

• “What is the amount of the premium for shift work?”;
• “Allowances for work in special climatic conditions are not compensation and are subject to personal income tax”.

Sources:

• Decree of the Government of the Russian Federation of May 29, 1993 N 512
• Resolution of the State Labor Committee of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated August 17, 1971 No. 325/24
• Order of the Government of the Russian Federation dated January 29, 1992 No. 176-r

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Who should calculate and pay sick leave benefits?

Payment of temporary disability benefits is carried out as follows:

Accrual of sick leave (posting)

How the accounting department calculates sick leave benefits:

1. The accountant calculates the amount of payment (clause 1, article 14 of Law No. 255-FZ).
2. The amount that must be paid from the organization’s funds is determined, as well as the amount that is paid for the Social Insurance Fund (Article 3 of the same law).
3. Next, personal income tax is withheld and benefits are paid.

The costs of paying benefits from company funds will be classified as expenses for ordinary activities. The postings will be like this:

If the employer initiates the payment of benefits in a larger amount than is prescribed in the regulatory documentation, the following posting will be made:

But such additional accrual is not applied to the accounts of other company expenses in accordance with the instructions.

Tax payments accrued on such payments also relate to expenses for ordinary activities:

In cases where the additional payment is formalized as financial assistance, it is charged to the company’s other expenses (). The wiring used is Dt 91 Kt 70.

How is sick leave calculated in 2021?

In order to understand how sick leave is calculated, you need to find out which components of the formula will be used in the calculation.

What do you need to know about experience?

When calculating sick leave, it is necessary to take into account the insurance length of the company employee. That is, when determining the amount of payment, the duration of official work activity, as well as the transfer of insurance premiums from profits, are important.

It doesn’t matter whether the person changed jobs or not. This will not change your overall length of service. How much will the payment be made:

Average daily earnings

When making calculations, it is necessary to take into account average earnings. It is determined in this way: the average daily and monthly indicators are calculated, taking into account the length of service.

The average daily salary will be the basis for making sick leave payments. The following formula should be used: Days may be reduced if there are excluded periods. A person who gets his first job and does not work for 6 months will receive a minimum amount of benefits, which is determined based on the minimum wage.

This indicator is set by the government annually. But the payment cannot be less than the minimum wage.

Calculation procedure

In accordance with the legislation of the Russian Federation, when calculating, it is necessary to take into account the profit received over the last two years.

For example, when determining the amount of sick leave benefits provided in 2014, you will need to take the period 2012-2013. The basis for calculations includes all transfers that were made in the billing period.

This refers to those payments from which funds were withheld to pay insurance premiums. Payment is calculated using the following formula:

Example

An employee of the company submitted a certificate of incapacity for work (in 2017), the duration of which was 12 days. The worker's work experience is 9 years, which means she is entitled to 100% of the average daily income.

In 2013, a person was at home due to illness for 20 days. Payments to the employee were made in the following amounts:

How is the base calculated? In 2013-2014, the company's employees received a profit, which consisted of salary, additional payment for length of service, sick leave and vacation. Sick leave is an excluded period, as it is not subject to insurance premiums.

The basis for calculation will be as follows:

Average salary per day:

Amount of payment for sick leave:

Sick leave with minimum wage in 2021 Ural coefficient

Regional minimum wage and regional coefficient: what does the salary include? Even if the employing organization is a party to a regional agreement on the minimum wage in a given subject of the Russian Federation (Article 133.1 of the Labor Code of the Russian Federation), the mechanism for determining whether the wage level meets the requirements of the law in terms of exceeding or being at the minimum wage level remains the same. The minimum wage value is taken as of the date of opening the certificate of incapacity for work. For example, from January 1, 2021, the law established the minimum wage in Russia in the amount of 9,489 rubles; in previous periods it was less. According to paragraph 11 of the Regulations on the calculation of sick leave No. 375, benefits calculated from the minimum indicators are calculated taking into account regional coefficients, if any exist in the region.

Accountant's Directory

In the case of annual or educational leave, the situation is similar to the calculation of disability benefits. Since they are calculated based on average earnings, the preferential RK has already been accrued and included in the upcoming payment. Accordingly, re-accrual of the regional indicator for vacation pay will lead to a violation of the law. In those regions where the regional coefficient (RC) is applied, the amount of the minimum wage must be multiplied by the federal value of the RK in force in the territory of the corresponding region. In Krasnoyarsk this value is 1.2. This means that the calculation of sick leave according to the minimum wage in Krasnoyarsk should be done using the following formula:

How to calculate the Ural coefficient example?

You need to take into account payments for all places of work for the last two calendar years. If an employee has worked for you for less than two years, a salary certificate from another employer in Form No. 182n will help you track payments from your previous place.

By the way, if in one or two years the employee was on maternity leave or on parental leave, these years can be replaced by earlier ones.

But only if such a replacement leads to an increase in payment.

In this case, you can take any year(s). You can replace one year or both at once. 15 of the Regulations approved by Decree of the Government of the Russian Federation No. 375): Average daily earnings for calculating benefits in 2021

Detailed step-by-step algorithm for calculating average earnings for sick leave using examples for 2021

It's fast and free!

In what cases can you pay a salary instead of sick leave, read the article So, you found out your salary for two years. Now we need to transfer this salary into one day (it is called average daily earnings).

To do this, use the formula (p.

CONTENTS: The algorithm for calculating average earnings for calculating benefits for a certificate of incapacity for work contains several basic steps performed by the accountant:

• Comparison of annual income with the marginal base.
• Average daily earnings are calculated using the formula.
• If the income is equal to or greater than the base, then the maximum value is taken as the annual earnings.
• If the income is less than the base, then the income for this period is summed up, taking into account unaccounted amounts.
• The billing period is determined.

How is sick leave benefits calculated?

(as amended on 03/07/2021) regulates the principles for calculating average earnings for calculating disability benefits. It is calculated based on payments to the employee for the 24 months preceding the year of illness, for which contributions to the Social Insurance Fund were calculated. Important! Even if a person works at an enterprise for a shorter period of time, the calculation period for sick leave is exactly 2 years.

The organization's accountant will also take into account the amounts accrued by the previous employer.

Sick leave calculator

You are here » » designed to calculate benefits for temporary disability, according to sick leave. For calculations, you need to have a sick leave and a certificate of earnings for the last two calendar years preceding the insured event.

If the work experience is less than six months, the average monthly salary should not be indicated, since the calculation will be made according to the minimum wage. You can make the calculations yourself.1. First of all, you need to calculate your actual earnings.

To do this, you should sum up all salaries and other payments for the last two years. Actual earnings, Federal Law = Z1+32+Z3+...+Z24, where Z1+32+Z3+...+Z24 is the salary for each of the 24 months preceding the sick leave. Having calculated the amount, see if it exceeds the limit, namely for 2015 you can take a maximum of 670,000 rubles, for 2021 - 718,000 rubles, for 2021 - 755,000 rubles.2.

Then calculate your average daily earnings.

To do this, divide the resulting amount by 730. Average daily earnings, SDZ = Federal Law: 730. If an employee has worked for less than 6 months, then his sick leave is considered according to the minimum wage. The maximum average daily earnings for calculating benefits in 2021 is RUB 2,017.81.

((RUB 718,000 + RUB 755,000) : 730 days), if earnings are higher, then RUB 2,017.81 should be taken for calculation.

rub. 3. The next step is to multiply the average daily earnings by the corresponding length of service coefficient and the number of days of disability.

Benefit amount, SP = SDZ*%*ND, where, % is the length of service coefficient, ND is the number of days of incapacity for work, according to the sick leave. The length of service coefficient is taken based on the total length of service:

• experience more than 8 years – 100%,
• experience from 5 to 7 years – 80%,
• experience from six months to 5 years – 60%,
• less than six months of experience - calculation according to the minimum wage.

If your work experience is less than six months, then use the following formula to calculate: (minimum wage *24: 730) *60%* number of days = amount to be paid. From May 1, 2021, the minimum wage is 11,163 rubles. If you do not want to waste time calculating benefits yourself, then use our sick leave calculator above. 3.16Total: 2000Please rate how useful our service is for you:

What is the minimum wage for calculating sick leave in 2021?

But in some cases, an individual can only count on paying sick leave at the minimum wage.

This applies to persons who:

1. had no earnings for the previous two years (clause 1.1 of Article 14 of Law No. 255-FZ);
2. fell ill or were injured due to intoxication (subclause 3, clause 1, article 8 of law No. 255-FZ).
3. have work experience of less than six months (clause 6, article 7, clause 3, article 11 of law No. 255-FZ);
4. earned an insufficient amount for their average earnings to exceed the minimum wage (Clause 1.1, Article 14 of Law No. 255-FZ);
5. violated the regime (did not follow the doctor’s instructions, did not come for a scheduled examination or examination, subparagraphs 1 and 2, paragraph 1, article 8 of Law No. 255-FZ);

Sick leave at the minimum wage in 2021-2021 for such workers must be calculated in accordance with the norms of clause 1.1 of Art. 14 of Law No. 255-FZ according to the formula: Benefit = minimum wage × 24 / 730 × duration of illness. The value of the minimum wage is taken in the current value at the time of the start of sick leave, specified in Art.

Amount of the minimum wage for calculating sick leave (2021, 2021)

If the calculation of sick leave in 2021 is based on the minimum average daily earnings, then you will need to calculate the disability benefit per day.

It is calculated as follows: Minimum average daily earnings based on the minimum wage × % (depending on length of service).

How to find out what the percentage is depending on the length of service?

• If the experience is less than 5 years - 60%.
• If the employee’s insurance experience exceeds 8 years, then the calculated percentage is 100.
• If the experience is 5–8 years, then when calculating sick leave, for example, in 2021 it is necessary to multiply by 80%.
• If the length of service is less than six months, then sick leave in 2021 should be calculated taking into account the fact that monthly income cannot exceed the minimum wage (RUB 9,489).

For the first 3 days of illness, accruals for sick leave in 2021 will be made to the employee by the employer.

FAQ

There are questions that are asked on various sites regularly. We will answer them.

Is the regional coefficient calculated per sheet?

Regional coefficients should not be applied to sick leave. This indicator will be taken into account when calculating the amount of the certificate of incapacity for work as a component of earnings.

That is, the calculation will take the salary, which has already been increased by the regional coefficient. Exceptional cases are when the amount of sick leave is determined based on the minimum wage. Then regional coefficients are applicable.

Part-time situation

What are the features of accrual and payment of sick leave for a part-time worker? There are several options for receiving benefits:

1. The employee has not changed his place of work in the last two years and fulfilled his work obligations in another company part-time. The form will be issued for each place of work.
2. The place of work changed. The sheet is issued in one copy. The employee will choose which company to present the form at and receive benefits.
3. The person worked in the same enterprises as well as in others. The benefit will be paid in any way you choose - for your last place of work or for one place.

All calculations are carried out as in general cases. If sick leave is submitted for all places of work, each employer independently calculates the amount of payments. Difficulties may arise if a part-time worker is given one sick leave.

Then it is worth taking into account all the profit received from all places of work over 2 years. It will be difficult to obtain a certificate that payments under the certificate of incapacity for work have not been made previously.

Sick leave with minimum wage in 2021 Ural coefficient

It applies to the wages of residents of the Urals. The Labor Code establishes that the Government of the Russian Federation approves the coefficients, but today there is no such law that would provide for the regions in which the coefficient is established, as well as the size of the coefficient. Therefore, those regulations that were adopted by government agencies of the constituent entities of the Russian Federation on the basis of the legislation of the USSR are in force to this day. Far North or in territories with a similar status. At the same time, the size of the regional coefficient depends on the place where the employee actually works, and not on the registration address or location of the employer itself (see letter of Rostrud dated January 15, 2016 No. TZ/23333-6-1). The determination of whether the wage level corresponds to the established minimum wage must be made even before calculating the coefficient on the amount of remuneration to the employee for work (see paragraph 11 of the Review of the practice of the Constitutional Court of the Russian Federation for the fourth quarter of 2021, approved by the decision of the Constitutional Court of the Russian Federation dated February 13, 2019). *** So, in order to determine whether the established salary meets the requirements of labor legislation, all components of the salary should be taken into account when calculating, including bonuses or additional payments, but the regional coefficient is not used in this case. The Ural coefficient is a premium that increases the employee’s salary. In the article we will analyze what payments and to whom the Ural coefficient is calculated in 2021. Ural coefficient For residents of the Urals, a regional Ural coefficient has been established since November 1987.