Calculation procedure
The question most often arises is what payments are not included in the calculation of sick leave in 2021. In order to accurately calculate how much must be paid to an employee in connection with his temporary disability, the employer must comply with the rules for calculating sick leave, for which he must determine:
- billing period;
- the employee’s earnings for the pay period;
- average daily earnings;
- employee's insurance record;
- amount of payment in connection with temporary disability.
Then make the appropriate payment.
Calculation of vacation pay in 2021 with sick leave
The result of this calculation must be substituted into the formula given above. This way we can calculate the average daily earnings and vacation payments for P.P. Petrov, based on the fact that he worked 11 full months and 1 incomplete:
How are payments calculated for sick leave?
Worth knowing! When calculating vacation pay or compensation for vacations in 2021, accounting is obliged not to take into account public holidays in the calculations. In this case, the occurrence of such a date on vacation should automatically exclude this day from vacation. That is, if there is a public holiday during the vacation, it leads to the mandatory addition of 1 more day to the vacation.
To process any payments or compensations, the accounting department calculates the average daily income per employee, taking into account the duties performed and the position held. The billing period is an accounting of monthly wages; the calendar month is taken into account from the previous year.
Calculation period for sick leave payment
The number of calendar days taken into account in the calculation period for sick leave is the two calendar years that preceded the employee’s temporary disability. The duration of this time is 730 calendar days (taking into account the peculiarities of a leap year, this period is 730 and 731 calendar days), no days are excluded from the calculation.
For example, if engineer Ivanova fell ill in January 2021, the estimated time is taken from 01/01/2017 to 12/31/2018.
If at this time (calculated) the employee was temporarily disabled due to pregnancy and childbirth or was on maternity leave when the child reached the age of three years, other years will be taken as the basis for the calculation period, according to the employee.At the same time, Federal Law No. 255-FZ dated December 29, 2006 does not establish a restriction for calendar years to follow each other. Any period is taken.
Basic provisions
In this paragraph you will find answers to the questions of what is commonly understood as payments, whether sick leave is taken into account when calculating vacation pay, who accrues them and according to what regulatory acts the calculations are made.
General concepts
Vacation pay is calculated taking into account the average monthly earnings for the year, calculated on the basis of real income, and the number of days worked by the employee.
It is customary to take one year for the billing period, and all payments received by the employee during this time are taken into account:
- fixed rate;
- piecework wages;
- bonuses;
- all types of surcharges.
Only payments that are not related to the performance of official duties are not taken into account. The calculation is based on the total income for the past year.
Sick leave is not taken into account when calculating vacation pay.
Sick leave is accrued taking into account the average salary for a certain time period in accordance with Article 139 of the Labor Code of the Russian Federation.
An accountant involved in calculating vacation payments must comply with all rules for calculating payments and complete the following steps:
- Calculate the duration of one billing period.
- Sum up the employee's average monthly income.
- Calculate employee benefits.
According to legislative norms, the first paid vacation is due after accumulating six months of experience. Then it is provided according to the established schedule. If the work experience is less than six months, leave is issued by agreement of the parties.
The accounting program automatically takes for the calculation period one year preceding the period of official leave. If the employee’s length of service at the enterprise is less than a year, the calculation is made taking into account the period actually worked.
Now let's figure out whether sick leave due to pregnancy is included in the calculation of vacation pay. Such rest is counted towards the total length of service, which is included in the paid continuous rest, which is provided to employees to restore their working capacity while maintaining their job.
After the end of the maternity leave period, a woman has the right to take leave to care for her child. To do this, she needs to write a statement.
The vacation period does not depend on the period actually worked.
The time that the employee was absent from work due to pregnancy is included in the length of service and is taken into account when granting leave. Equally important is the question of whether sick leave for child care is included in the calculation of vacation pay. According to the law, maternity leave has nothing to do with the period allocated for child care.
The Labor Code of the Russian Federation states that the total length of service on the basis of which paid leave is provided does not include the time allocated for child care.
For the billing period when calculating vacation pay, you can take the period that was allotted for parental leave, and the payments will increase. You can change the period if you have a statement written by the employee.
In 2021, when calculating the average salary, all payments from which insurance fees were charged were taken into account.
Who does the calculations?
The responsible person in the accounting department handles payments in companies.
In order to calculate vacation pay, an accountant must first calculate the employee’s total income for a specific time and determine the average daily indicator, consisting of part of the official salary and the average amount of bonuses for a specific time period. When calculating, bonuses and premiums are taken into account. To correctly calculate the organization’s budget, a reserve for vacation pay is created at the beginning of the calendar year.
In 2021, sick leave and vacation pay were calculated almost identically to previous years. Only the minimum wage has increased.
Legal regulation
The regulating legislative acts of the Russian Federation will help answer the question of whether sick leave affects vacation pay, in particular:
- Article 139 of the Labor Code of the Russian Federation;
- Resolution No. 922 of the Government of the Russian Federation of December 24, 2007.
The Labor Code prescribes the general procedure for calculating the average salary, and Resolution 922 outlines its specifics.
The second paragraph of the Resolution states that when calculating the average daily earnings, the amounts provided for by the remuneration system are taken into account, in other words, which were accrued while the employee was performing his official duties. According to subparagraph b of the fifth paragraph of Resolution No. 922, neither the amount of sick leave nor the number of days of incapacity for work are taken into account when calculating the average daily income.
What is included in the calculation
Earnings include all payments from which insurance contributions to the Social Insurance Fund were paid. Accordingly, amounts not subject to insurance premiums are not taken into account when calculating earnings (a complete list of amounts not subject to insurance premiums is indicated in Article 422 of the Tax Code of the Russian Federation). The government of the Russian Federation approves the amount of this amount annually in November or December by decree; for 2021 this is decree No. 1426 dated November 28, 2018.
At the same time, the maximum amount for calculating insurance premiums for 2019 is limited by the limit of the maximum base for contributions to VNIM for the billing period (in 2021 - 815,000 rubles, in 2021 - 755,000 rubles).
Thus, if the employee’s total earnings exceed the specified limit of insurance payments, then the limit is taken as the basis, and everything in excess is not taken into account (clause 3.2 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ).
For example, the monthly salary of engineer Ivanov is 35,000 rubles.
Ivanov fell ill on 01/01/2019, which means that the calculation is based on the time from 01/01/2017 to 12/31/2018.
Ivanov worked out this billing period completely. Thus, Ivanov’s earnings will be 840,000 rubles (35,000 × 12 × 2).
For 2021, the limit is 755,000 rubles, for 2021 the limit is 815,000 rubles.
This means that the limit for the billing period is 1,570,000 rubles.
Since 1,570,000 > 840,000, then for accrual purposes Ivanov’s earnings are taken in full.
If the employee did not work in the previous two years, earnings are calculated from the minimum wage. If you worked for other employers, the calculation is made on the basis of the information specified in the certificate issued by the former employer, in form 4n and 2-NDFL. We have sorted out the question of what is included in the calculation; now we will indicate what is not included in the calculation of sick leave in 2021. And the calculation of average earnings for temporary disability benefits will not include payments for which insurance contributions to the Federal Social Insurance Fund of the Russian Federation are not charged. In other words, if the employer did not make deductions, then there will be nothing to count on.
Is sick leave taken into account when calculating? vacation pay
Let us remind you that in accordance with Article 115 of the Labor Code of the Russian Federation, anyone has the right to a vacation equal to 28 calendar days if more than six months have passed from the date of registration. However, is temporary disability taken into account when determining the duration of leave? If an employee feels unwell during the specified period, he has the right to officially issue a certificate of incapacity for work. Then the days are excluded from the required rest, and the employee will be able to use them in the future, or extend the “legal days off” by agreement with the enterprise. Vacation pay when calculating sick leave is paid in full. Only minor changes in the amount are possible, directly depending on the employee’s length of service.
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Accounting for days on a sheet in the billing period
It is established by law that the period when a woman on maternity leave receives the required benefits is also excluded when determining compensation for the period of rest. You can find out exactly whether this kind of sick leave is taken into account when calculating vacation pay from Part 5 of Resolution No. 922. Point "b" states that it does not need to be taken into account. The exception is the hours specified in column “a” when the child is fed.
The basis for calculating the determination of average daily earnings includes all actual wage accruals, subject to contributions to the Social Insurance Fund, for an estimated time period equal to two calendar years preceding the year of the occurrence of the disability event. When determining the amount of payment for sickness in 2021, you should take into account all wages accrued in 2021 and 2021.
Average daily earnings
Calculated using the formula:
SDZ = ZR / 730,
Where:
- SDR - average daily earnings;
- ZR - employee’s earnings;
- 730 — number of calendar days for the billing period.
For example, for Ivanov the SDR will be 1,150 rubles 68 kopecks (840,000 / 730).
This procedure for calculating average daily earnings is established for all categories of workers by the rules set out in paragraph 16 of the regulations approved by Decree of the Government of the Russian Federation dated July 15, 2007 No. 375.
Maximum average earnings
If everything is more or less clear with the maximum average daily earnings, for the period from 01/01/2017 to 12/31/2018 this figure will be 2150 rubles 68 kopecks (1,570,000 / 730), then the minimum average daily earnings require clarification.
Minimum average earnings
The minimum wage is approved every year. Sometimes it changes throughout the year.
The calculation procedure is as follows: multiply the minimum wage amount on the date of opening the temporary disability certificate by the billing period (24 months) and divide by 730 (the number of days in the billing period).
Thus, the minimum average daily earnings in 2019 for St. Petersburg is (18,000 × 24 / 730) 591 rubles 78 kopecks; for the Leningrad region - (12,000 × 24 / 730) 394 rubles 52 kopecks.
Specifics of calculations
The Labor Code stipulates all monetary remunerations for a company employee. Clauses and amendments to laws contain information on income that is taken into account when calculating vacation payments.
Such payments include:
- material aid;
- compensation provided for in the employment contract for travel, food;
- certificates of temporary disability of the employee.
The days and amounts of sick leave do not affect the employee’s overall length of service. During a forced break, the employer does not have the right to dismiss an employee or change his working conditions without his own department.
If the duration of sick leave exceeds more than 30 days, then the previous month is taken for calculations. Days of leave for temporary disability are not taken into account in the calculation of the total calendar year. Calculations of cash payments consist of a number of specific nuances and clarifications. Each employee has the right to seek advice from a company lawyer.
Vacation is calculated using a pre-determined formula, into which you need to enter values and parameters of the calendar year itself. All payments provided for by the organization’s charter are recorded in the accounting department and are included as part of the vacation calculation, except for sick leave.
How to take into account insurance experience
After the calculations have been made, to determine the amount of payment, the employee remains to determine his insurance period.
The insurance period is periods of work or other activity, provided that during these periods insurance premiums were accrued and paid. An exhaustive list of periods that are included in the insurance period is set out in Article 16 of Federal Law No. 255-FZ of December 29, 2006.
If you use software, the electronics will calculate on their own. If there are no programs, do it manually:
- We open the employee’s work book.
- We write down all previous work periods, including time spent working in your organization.
- We add up the years, months and days separately.
- Days must be converted to months: to do this, divide the number of days by 30.
- After this, we add the full number of months to the existing sum of months from the second point.
- We convert the resulting sum of months into years: divide their number by 12.
- We add up over the years from the second point.
We get the exact insurance experience.
For example, Ivanov has the following working periods:
- from 02/10/2000 to 12/15/2005;
- from 01/25/2006 to 07/13/2009;
- from 08/19/2009 to 10/30/2014;
- from 04.11.2014 to 21.12.2019.
If you look at it in general, then Ivanov has more than eight years of experience, but let’s still do the math:
- 5 years 10 months 5 days - for the first period;
- 3 years 5 months 18 days - for the second;
- 5 years 2 months and 11 days - for the third;
- 5 years 1 month and 5 days (as of the date of opening of sick leave) - for the current one.
Adding up the days, we get 51 days or 1 month and 21 days.
Add up the months and get 18 or 1 year and 6 months.
Add up the years, we get 18 years.
Add everything up and we get 19 years, 7 months and 21 days.
If the length of service is less than six months, temporary disability benefits are paid in an amount not exceeding the minimum wage for a full calendar month.
If the experience is from six months to five years - 60% of average earnings.
If the experience is from five to eight years - 80%.
If there are eight or more - 100%.
Do weekends count on sick leave?
Confusion regularly arises about which days sick leave is accrued, and whether weekends are taken into account when calculating sick leave. Payment is made in calendar days
.
Accordingly, monetary compensation is accrued for the entire period
specified in the form (
Article 6 of Law No. 255-FZ
). After all, a person can feel unwell, and therefore consult a doctor any day. All weekends and holidays that fall during illness are paid. If a child is sick or caring for another relative, the same rules apply.
Amount of sick leave payable
All initial data are known.
Now let's proceed to the example of calculating sick leave.
To do this, you first need to determine the amount due for payment for each day of temporary disability, that is, determine the amount of the employee’s average daily earnings depending on his insurance record.
For Ivanov, this figure is 100%, i.e. 1150 rubles 68 kopecks.
However, if Ivanov had less experience and the calculation was based on 80%, then 920 rubles 54 kopecks would already be due for payment, etc.
If Ivanov was sick for 5 days, he is entitled to payment of 5,753 rubles 40 kopecks.
Minimum wage
The minimum wage is the minimum wage in the Russian Federation.
The minimum established by law applies:
- to regulate wages;
- to determine payments for temporary disability certificates.
This value is also used when calculating taxes, fees or fines, calculated in accordance with the legislative acts of the Russian Federation depending on the minimum wage.
An employer does not have the right to pay employees a salary less than the minimum wage. The only exception is when the employee performs his job duties on a part-time basis or is at work part-time.
From July 2021, the minimum wage is 7 thousand 800 rubles per month.
