What length of service is taken into account when calculating sick leave?

Work experience plays an important role when applying for labor pension benefits. In addition, it is necessary in the case of issuing sick leave. It should be noted that these two cases are not equal, and accordingly, the calculation of length of service, namely:

• order;
• periods;
• similar details are slightly different.

When assigning benefits in connection with temporary disability, it is important to take into account all these points, as well as correctly calculate the length of service, because the amount of sick leave pay depends on this.

What types of experience exist?

An ignorant person may think that there is only one type of work experience - general. This is wrong. In fact, experience is divided into several types:

1. Actually the total work experience . Here it is necessary to count all periods of a person’s work, including under contract agreements and employment contracts. It is calculated based on the contracts in hand and entries in the work book;
2. Special experience . Here we consider work that was carried out in special conditions (for example, in hazardous industries, in the north, etc.);
3. Continuous experience . The main distinguishing feature of this type of work experience is the total period of work in one or several organizations without interruption. However, since 2007 it is not taken into account when calculating payments for temporary disability;
4. Insurance experience . It is this type of experience that is taken to calculate sick leave. It includes all periods of work with mandatory insurance transfers, as well as civil service and military service.

What is included in the insurance period?

How to calculate the insurance period for sick leave? This includes all periods during which the person was insured under the Social Security system. This:

• official work. If a person worked under an employment contract, but at that time he had periods when the employer did not make contributions to the Social Insurance Fund, they are included in the insurance period of employment. For example, periods of time when a woman was on leave to look after her child until he turned 3 years old;
• service in the ranks of the RF Armed Forces and terms of similar significance;
• conducting business activities with the payment of contributions “on one’s own”;
• time of work in cooperatives and collective farms;
• conducting parliamentary activities;
• Conducting labor activities during imprisonment. Only time after November 1, 2001 is taken into account.

Note! A person can expect to receive 100% sick pay even if his insurance duration of work was interrupted, contributions were not paid, but he continued to work.

Calculating length of service for sick leave: main points

As mentioned above, to calculate sick leave payments, you need to take into account only those periods of the employee’s work for which payments were made to the relevant insurance funds. In particular, the periods of work for:

• contract agreements;
• work book;
• employment contracts;
• individual entrepreneurship;
• public service.

In addition, when calculating the insurance period, contract service in the army military service .

An example of calculating length of service (according to a work book):

1. We take all periods of work according to labor dates, starting from hiring to dismissal;
2. we add them up, counting days, months and years separately;
3. Now we need to convert days into months, and months into years.

For example , the amount of insurance experience according to the work book turned out to be 8 years 14 months 35 days. We convert months into years, we get: 1 year and two months, we do the same with days, as a result we have: 1 month 5 days. Now we add everything up and have the following total: 8 years + 1 year 2 months + 1 month 5 days = 9 years 3 months and 5 days.

For your information! There is no need to include time spent studying at a university or other professional educational institutions in the calculation of sick pay.

When calculating length of service, only those periods of work are taken into account when the employer contributed all due payments to extra-budgetary funds for the employee.

Attention! If at the same time an employee worked in two places at once, then to calculate the length of service for sick leave you need to take only one of them.

Why is it important to know the total insurance experience? The fact is that the percentage of payment from the salary of a sick employee directly depends on it.

Counting example

Alexander Pavlovich Fedorov, an employee, brought a certificate of temporary incapacity for work from October 3 to October 9, 2021 to the HR department. The length of service will be determined based on the data in the work record book.

According to the work book, Alexander Pavlovich Fedorov worked in the following organizations:

• from January 8, 2015 to July 15, 2021 - at Vector-Plus LLC;
• from July 18, 2021 to September 12, 2021 – at Prima OJSC;
• from September 13, 2021 to April 6, 2021 - at the Assorti trading enterprise;
• from April 9, 2021 to February 11, 2021 - at Horizon LLC;
• from February 12, 2021 to the present - at Astra LLC.

For all these periods, Alexander Pavlovich Fedorov received a salary, from which a percentage was withheld to the Social Insurance Fund. The calculation of the insurance period based on this information is shown in the table below.

Amount of payments depending on length of service

By law, the final amount of sick pay directly depends on the employee’s insurance coverage. That is, if:

• If the length of service is less than 5 years, then the employee receives 60% of the income for one working day missed due to illness;
• experience from 5 to 8 years, then the amount already reaches 80%;
• 8 years of experience or more - a person can count on 100% payment.

In situations where the length of service is less than six months, payments come from the state budget. The amount for the certificate of incapacity for work is calculated based on the minimum wage (minimum wage) for one month (according to the calendar).

The average daily minimum wage can be calculated using the following formula:

Minimum wage × 24 months / 730 days

Important! If an illness or injury occurs to an employee at the workplace while he is performing his job duties, then sick leave payments will be made to him in the amount of 100%.

Nuance! When calculating payment for sick leave, do not forget that payment for one month cannot be higher than four monthly insurance payments.

Example of calculation of insurance period

How to calculate length of service for sick leave? To do this, you need to give a clear example.

For example, employee V. brought sick leave to his manager from 02/20/2020 to 03/01/2020. According to his work record, he worked:

• LLC "R" from 05/01/2012 to 04/04/2013;
• LLC "N" from 04/05/2013 to 08/09/2017;
• LLC "U" from 08/11/2017 to 01/31/2020;
• LLC "P" from 02/01/2020 to the present.

The accountant needs to calculate the duration of work to calculate benefits:

• LLC “R” – 1 year 1 month 4 days;
• LLC "N" - 4 years 5 months 4 days;
• LLC “U” – 2 years 5 months 20 days;
• LLC "P" - 20 days.

Total: 7 years 7 months 18 days. That is, the employee has the right to sick pay in the amount of 80% of the accrued benefits.

Self-calculation of sick leave payments

You can calculate sick pay yourself: The algorithm is as follows:

1. we summarize earnings for the last two years of work, but only those from which the employer made insurance contributions;
2. divide the result by 730 days;
3. multiply the number of days spent on sick leave by the result obtained in the second paragraph. This figure will be the amount due on sick leave.

Example:

Ivanov P.S. has 7 years of insurance experience. He was on sick leave for 14 working days. His salary for the last two years totaled: 20,000 rubles x 24 months = 480,000 rubles. Further:

480,000: 730 days = 657.53 rubles (average daily earnings) 657.53 rubles x 14 days = 9205.42 rubles However, P.S. Ivanov’s insurance experience 7 years, which means he is entitled to only 80% of the average daily wage as sick leave. Therefore, in the end he will receive 9,205.42 rubles x 80% = 7,364.33 rubles.

Documents to confirm insurance experience

How to calculate length of service for sick leave? This requires confirmation with the following documents:

• employment history. This is the main document. Today the question arises, how to calculate the length of service for sick leave if an employee decides to switch to an electronic version of the work book? Data will need to be taken from a single database of the Pension Fund and the Social Insurance Fund;
• written, properly executed employment contracts;
• certificates that employers and municipal (state) authorities have the right to issue to confirm work hours;
• extracts from orders, orders themselves;
• personal accounts, statements or other papers that confirm the payment of official wages with the payment of taxes and contributions.

Note! If the work book was not kept or there are errors and inaccuracies in it, then you can confirm the time of work at the enterprise or with an individual (for example, nannies, tutors, governesses) with employment contracts.

When a person leaves his previous job, he is given several certificates that confirm not only the payment of income tax, but also the payment of insurance premiums, and the duration of his work at this enterprise. These papers must be handed over to the new management. But the new management does not have the right to demand their mandatory provision. Moreover, it cannot refuse to pay for the period of illness for the actual period of employment, citing the absence of these documents.

The employer has the opportunity to calculate the duration of work in other ways if the new employee provides the above papers.

Part-time workers: procedure for paying sick leave

Part-timers are a headache for many accountants. Young specialists in accounting departments do not always know how to pay sick leave for this category of workers. This is not surprising: there are some subtleties here too.

For example, if a person is officially employed at several enterprises at once, when receiving sick leave at the clinic, he should notify the attending physician or registrar about this. In this case, he is entitled to as many sick leaves as the number of companies he works for. However, it is important to make a note about which of their positions is the main one , since this is where he can count on additional material support .

Important! If an employee officially works in different places for more than one year, then each employer is obliged to pay for his sick leave.

Source of Benefits

Guarantees of partial or full preservation of salary in the event of incapacity for work are a recognized advantage of official employment. The calculation of the amount of payment directly depends on the length of service. But the total length of service is not relevant for sick leave. It includes any type of employment on a reimbursable basis, including under civil contracts.

The insurance period (abbreviated as SS) consists of periods of time when the employer served as a tax agent and transferred contributions to the Pension Fund and Social Insurance Fund for wards. Those who received funds under contract agreements themselves had to report their income; “contract” periods are not taken into account when calculating benefits.

Non-insurance period

Accountants have the concept of “non-insurance experience”. This is the time when contributions were not paid, but it is taken into account:

• maternity leave (Maternity leave);
• parental leave for up to one and a half years;
• caring for a disabled relative or an elderly family member over 80 years of age;
• military service by conscription;
• alternative civil service.

Individual entrepreneurs and self-employed

Is it possible to count the time during which the current employee was (or remains) an individual entrepreneur or an equivalent economic entity (farmer, notary, arbitration manager)? Inspectors often refuse to credit the activities of individual entrepreneurs. However, Article 16 of Law No. 255-FZ of December 29, 2006 and a number of earlier acts unambiguously confirm the right of individual entrepreneurs to include their business in the total length of insurance to pay for sick leave.

Entrepreneurs, regardless of the income received, annually transfer a fixed contribution to the budget, which includes Social Insurance Fund contributions.

It’s a different matter for the self-employed who appeared in 2021, payers of the professional income tax (PIT). They are required to pay only tax (4 or 6%), an alternative to personal income tax. The self-employed are exempt from payments to the funds. Therefore, the time spent “on free bread” is not included in the SS. But exceptions are possible:

1. If a citizen combined “self-employment” and hired labor.
2. If he has entered into an agreement with the Social Insurance Fund on a voluntary basis, like an individual entrepreneur (such a privilege is granted to the self-employed).

Since the practice of paying NAP is scarce, the regulatory framework is still in the development stage.

Let's return to the situations that occur most often - you need to calculate the length of service for the sick leave of an employee issued under a fixed-term contract.

In 2021, the standards have not changed; the percentage of sick leave from length of service is calculated according to the same rules as the year before.
They are summarized in a table. Average payment percentage for 1 day depending on CC.

If the insurance period is less than six months, then the basis is not actual earnings, but the minimum wage.
As of January 2021, the minimum wage, excluding local allowances and coefficients, is 12,792 rubles. The vast majority of accountants use special programs for calculations, which simply enter the start and end dates of the insurance period, and if it was interrupted, then all “active” work intervals. But if you suddenly have to count the ballot manually, you should know all the nuances. Let us list the fundamental rules. This is important, since even a minor error in calculation is a formal reason for the Social Insurance Fund to refuse to pay insurance compensation. So:

1. Counting is carried out in chronological order.
2. Partial months are converted to full months only if 30 calendar days have been worked.
3. If a citizen worked part-time, he has the right to choose a specific employer by writing a personal statement. Such a right is rarely required, but precedents do occur when it comes to fixing a continuous period of 5 or 8 years.
4. If, as a result of a break, an employee does not get a job on the first day, then such a month is considered incomplete and does not count towards the SS. That is why it is recommended to start work on the first day (more precisely, from the first working day - after all, due to the New Year holidays, January would spoil the statistics for many). The ideal option is to apply for a new job by transfer, this eliminates gaps.

How long can sick leave last?

Sometimes extremely unpleasant situations for the employer occur when an employee immediately goes from one sick leave to another. A reasonable question arises: how many people can be on sick leave without violating the Labor Code of the Russian Federation? By law, this period is strictly regulated and is limited to 12 months. However, it should be noted that the attending physician can issue a certificate of incapacity for work only for half a month, a dentist for 10 days, and if the employee is on sick leave for more than 15 days, then its extension is possible only by the decision of a specially convened medical commission.

Important! If an employee’s illness or injury occurs while he is at work and performing work tasks, then the duration of sick leave in this case is not limited by law in any way. Such certificates of incapacity for work are paid 100% by the Social Insurance Fund.

As can be seen from the above information, calculating length of service for paying sick leave has its own nuances. To correctly calculate sick leave, only the employee’s insurance record should be taken into account, since it is he who determines the final amount of payment for temporary disability.

Why do you need insurance experience?

The definition of insurance length for sick leave includes periods of work or other activity during which the person was insured. That is, the employer made contributions for him to the social insurance fund, which regulates and administers payment for the time when the person was sick.

The benefit for the period of illness is calculated by an accountant, so there is always a chance that he will make a mistake. For this reason, a person must know the length of his employment insurance period. This value may be required in the following cases:

• to calculate benefits for the period of sick leave;
• to assign a pension.

Note! The procedure for calculating the duration of work in these cases may differ. This article will focus on disability benefits.

How is sick leave benefit calculated for child care?

Sick leave issued to parents to care for a child is paid entirely from the Social Insurance Fund.

Sick leave received by a parent during his next vacation is not paid, and the vacation is not extended.

A child under 7 years of age is entitled to sick pay for up to 60 calendar days for the entire current year.

A parent has the right to take sick leave if a child is ill

For a child aged 7 to 15 years, parents are paid sick leave for each disease for up to 15 days, but not more than a total of 45 days per calendar year.

For children over 15 years of age, 7 calendar days are paid for each illness, but not more than 30 days per year.

Note! Every parent has the right to sick leave to care for a child, and payment is provided in the same way for each.

For a family with two or more children, the calculation rules apply separately for each child.

If there is more than one child in a family, the calculation rules apply to each

The amount of the benefit depends on where the child is treated:

• for outpatient treatment (the child is at home), the first 10 calendar days are paid to the parent in full, and for all subsequent days - 50% of earnings;
• When caring for a sick child in a hospital, the parent is paid the full sick leave benefit.

If a child becomes seriously ill, the duration and number of sick leaves is not limited.

So, sick leave can be paid in different ways: it all depends on how long the employee has, how long he was on sick leave and for what reason. In the article, we provided examples of various calculation options that should help you calculate the amount of unemployment benefits.

Rules for calculating the allowance

Having received an order for a percentage increase for length of service, the accounting department of the enterprise must be based on the calculation rules:

1. When calculating the additional payment, the length of service obtained only at the main place of work is taken into account. Part-time work does not count.
2. Other provisions for calculating the duration of their service apply to certain categories of persons undergoing military service. For example, a month of sunshine can be calculated in one and a half, two months.
3. The work experience includes not only the time when a person worked on site, but also time intervals:

• maternity leave;
• the citizen actually did not work while maintaining his job.

1. For social workers: the time spent working in government organizations is taken into account, regardless of who the enterprise was subordinate to. Earnings are calculated according to the wage regulations for the category of employees.

IMPORTANT: the employee should not wait long for the bonus for length of service to be calculated. Additional payment is made starting from the next month after the relevant order is issued. Accordingly, the right to it was obtained.

Example:

The personnel service is considering the possibility of awarding a bonus for the length of service to Maria Igorevna Brusnichkina. She works as a teacher. She began her career after college, in 2014, or more precisely on September 16. In three years, in 2021, her experience will be 3 years. She is entitled to 10% of her salary, but only from October.

REFERENCE: the presence of a bonus for length of service does not terminate the rights of citizens working at enterprises to other payments. If a person is entitled to several additional payments, they are added together.

To receive payments, the interested person must provide documents to the personnel service. Their list depends on the category of service. For example:

• for persons passing the Armed Forces - a military ID;
• work book (for employees of government organizations);
• documents (from the archive);
• orders (in case the citizen does not have a work book).

IMPORTANT: the employer cannot refuse to pay bonuses if they are established by law. If their appointment is the initiative of the head of the company, he can cancel the financial incentive.

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.