How to calculate sick leave in 2016

Calculation of sick leave in 2016, payment

In 2015, there were changes to the calculation sick leave benefit on disability, but they did not affect the basic principles of calculating sick leave. The article gives the procedure for calculating and paying sick leave in 2016, and the production calendar for 2016 approved by the government of the Russian Federation will help you calculate the days correctly.

Sick leave- its calculation and registration is a rather complex and painstaking task for both an accountant and a human resources employee. There have been so many changes in recent years that it was quite possible to get confused and make a lot of mistakes when registering and calculating sick leave.

Before we talk about how sick leave is paid and about new nuances associated with changes in the minimum and maximum amount of temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2016.

Who is paid sick leave benefits?

The following have the right to sick leave benefits (temporary disability benefits):

• citizens of Russia;
• foreigners permanently or temporarily residing in Russia;
• stateless persons.

Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for in Article 2 of the Law of December 29, 2006 No. 255-FZ.

Pay sick leave benefits only to employees who work (recently worked) in the organization under employment contracts, including external part-time workers. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.

Rules for calculating hospital benefits for temporary disability

1. Temporary disability benefit, sick leave in connection with illness or injury is paid at the expense of:
   for the first three days - at the expense of the policyholder;
   for the remaining period starting from the 4th day of temporary disability - at the expense of the Fund’s budget social insurance RF.

   In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2. Sick leave, Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in paragraph 1 of Article 9 of the Federal Law of December 29. 2006 No. 255-FZ).
   
   Total paid period of sick leave disability benefits
   
   As a rule, sick leave benefits are neededaccrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until the moment of disability (Part 1 of Article 6 of the Law of December 29, 2006 No. 255-FZ).In case of work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (Clause 1, Article 15 of the Law of July 24, 1998 No. 125-FZ, Part 1 of Art. 6 of the Law of December 29, 2006 No. 255-FZ).Limitations on the period of payment of sick leave benefits

   According to Article 6 of Law No. 255-FZ of December 29, 2006, in some cases the period for which sick leave benefits must be accrued is limited. This applies to:
   

   • sick leave to care for a sick family member (including a child);
   • benefits to employees who have entered into a contract for a period of up to six months, as well as to employees whose incapacity for work occurred during the period from the moment the employment contract was concluded until its cancellation;
   • sick leave for disabled people;
   • benefits for the period of follow-up treatment in a sanatorium.
   
   Sick leave for caring for a family member

   In general, accrue benefits for caring for a sick family member of an employeeno more than 7 calendar days.Total number of paid days to care for a sick family membercannot exceed 30 calendar daysdays in a calendar year. Such restrictions are established by paragraph 6 of part 5 of article 6 of the Law of December 29, 2006 No. 255-FZ.

   Sick leave for child care
   
   For cases where an employee’s child is sick, special restrictions are provided. Determine the number of paid days according to the following conditions:
   
   • when caring for child under 7 years old for the entire duration of treatment, but not more than 60 calendar days during a calendar year. The maximum number of paid days can be increased to 90 days if the child has a disease included in the special List approved by the Ministry of Health and Social Development of Russia (clause 1, part 5, article 6 of Law No. 255-FZ of December 29, 2006, order of the Ministry of Health and Social Development of Russia dated February 20, 2008 No. 84n);
   • when caring for child from 7 to 15 years oldduring the treatment period no more than 15 calendar days, but no more than 45 calendar days during a calendar year (clause 2, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ);
   • when caring for child over 15 years old(as when caring for an adult family member) seven calendar days, but not more than 30 calendar days in a calendar year (clause 6, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ).
   For certain cases, special rules are provided when there is a limit on the number of days of sick pay.
3. Sick leave, Temporary disability benefits are paid depending on the employee’s length of insurance, this is called length of service for calculating sick leave.
   Experience for calculating sick leave. Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work

   Employee category	Cause of disability	Insurance experience	Amount of temporary disability benefit, % of average earnings	Base
   Employee working in an organization	– own illness (except for occupational illness); – injury (except for injury associated with an industrial accident); -quarantine; – prosthetics for medical reasons; –follow-up treatment in sanatorium-resort institutions immediately after hospitalization	8 years or more	100%	Part 1 Art. 7 of the Law of December 29, 2006 No. 255-FZ
   		from 5 to 8 years	80%
   		up to 5 years	60%
   	occupational disease or work accident	any	100%	Art. 9 of the Law of July 24, 1998 No. 125-FZ
   	outpatient care for a sick child	8 years or more	100% for the first 10 days and 50% for subsequent days of incapacity	clause 1 part 3 art. 7 of the Law of December 29, 2006 No. 255-FZ
   		from 5 to 8 years	80% for the first 10 days and 50% for subsequent days of incapacity
   		up to 5 years	60% for the first 10 days and 50% for subsequent days of incapacity
   	caring for a sick child in a hospital	8 years or more	100%	clause 2, part 3, art. 7 of the Law of December 29, 2006 No. 255-FZ
   		from 5 to 8 years	80%
   		up to 5 years	60%
   	outpatient care for an adult family member	8 years or more	100%	Part 4 Art. 7 of the Law of December 29, 2006 No. 255-FZ
   		from 5 to 8 years	80%
   		up to 5 years	60%
   An employee who has left the organization	own illness or injury occurred no later than 30 calendar days from the date of dismissal	any	60%	Part 2 Art. 7 of the Law of December 29, 2006 No. 255-FZ

   
   The amount of sick leave benefits for temporary disability is set as a percentage of average earnings, but not more than the amount calculated taking into account the restrictions established by part 3.2 of article 14 and part 6 of article 7 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work andoccupational disease.

   The amount of sick leave for an occupational disease or injury is established no more than the amount calculated taking into account the restrictions established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. If these restrictions are exceeded, the amount of the benefit is calculated based on the maximum amount in the manner prescribed by paragraph 3 of Article 9 of Law No. 125-FZ of July 24, 1998.

4. To calculate the average employee earnings you need to take all payments that were accrued insurance premiums in the two previous calendar years.

   What to include in earnings when calculating and calculating sick leave and what to exclude from it

   Include in your earnings all payments for billing period, from which contributions were paid to the Federal Social Insurance Fund of Russia (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

   Accordingly, all payments that are not subject to insurance contributions must be excluded from the employee’s total earnings for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:

   government benefits;
   statutory compensation payments to employees;
   material aid, not exceeding 4000 rubles. per year per person.

   A complete list of payments exempt from insurance premiums is given in Article 9 of Law No. 212-FZ of July 24, 2009.

5. Sickness benefits are calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including during work (service, other activities) with another policyholder (other policyholders).
   
   The employee has previously worked for other organizations
   
   If during the billing period the employee worked in other organizations (including several), then the calculation of earnings for this period of time depends on whether he continues to work for the same employers.

   If on the due date insured event the employee works in only one organization, then it is in this organization that he receives sick leave benefits . Then, when calculating benefits, you need to take into account the employee’s income paid to him by all previous employers. To confirm the amount of such income, the employee must provide certificates of earnings from previous places of work (Part 5 of Article 13 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

   Note: The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, benefits for temporary disability, pregnancy and childbirth, and child care benefits will be calculated for the person at the new place of work. How to get salary data from Pension Fund, if there is no salary certificate for 2 years.

   The certificate is issued for two calendar years preceding the year of termination of work or the year of application for the certificate, and the current calendar year.

   When there is no information about the employee’s earnings (part of the earnings), then, in accordance with Part 2.1 of Article 15 of Law No. 255-FZ of December 29, 2006, calculate the benefit based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the benefit must be recalculated for the entire past time, but no more than three years preceding the day the certificate of earnings was submitted.

6. Average daily earnings to calculate sick leave benefits for temporary disability is determined by dividing the amount of accrued earnings in the billing period, always by 730.

   Note: What period to take when calculating benefits PERIOD 730, 731, 732. The calculation period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in a period should I take? 730, 731 or 732 days?

   Conclusion: when calculating sick leave to pay for temporary disability benefits, there must always be two starting points:

   the billing period will always be 2 full calendar years.
   earnings in the billing period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.

Minimum amount of sick leave benefit for incapacity

A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.

From January 1, 2015, the minimum wage will be 5,965 rubles per month. Accordingly, the amount of benefits calculated from the minimum wage will change in 2015.

Calculation of the minimum amount of sick leave

Petrova Anastasia was disabled due to illness from January 15 to January 25, 2015. Petrova's insurance experience is 7 years. The calculation period for calculating benefits is 2013 and 2014. In these years, Petrova has no income because she did not work. There are no grounds for changing the years of the calculation period, since the employee was not on maternity leave or child care leave.

The calculation of sick leave will be as follows: 5965 (minimum wage in 2015) x 24 (number of months of the billing period) = 143,160 / 730 = 196 rubles 11 kopecks. This is the amount of average daily earnings for benefits, calculated from the minimum wage.

The amount of sick leave benefits will be 1,725 ​​rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).

Maximum amount of sick leave benefit for incapacity

As such, there is no definition of the maximum daily or monthly benefit in the current legislation. Is there procedure for calculating the maximum amount from which sick leave and other benefits can be calculated. This is how it is formulated in Federal Law No. 255-FZ, clause 3.2 of Article 14: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with the Federal Law “On Insurance Contributions” ..." for the corresponding calendar year, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation."

Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year.

Maximum daily sick leave benefit for temporary disability in 2015 cannot be more than 1632 ruble 87 kopecks:

The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

Maximum daily sick leave: 568 000 + 624 000 = 1 192 000 / 730 = 1632.87 rub.

How to calculate sick leave benefits

1. billing period;
2. employee's earnings for the pay period;
3. employee's average daily earnings;
4. employee's insurance record;
5. benefit limit;
6. the total amount of sick leave benefits.

Apply this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, industrial accident, etc.). The tax system used also does not matter. This follows from Article 14 of Law No. 255-FZ of December 29, 2006 and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Calculation and payment of sick leave in 2016

You can look at this example, which very well demonstrates the procedure for calculating benefits.

Example of sick leave calculation

Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.

We determine the earnings of Ivanov I.I. in these two years.

In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).

We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).

We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).

Calculation of sick leave when working part-time part-time

When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.

Note: Letter of the Federal Social Insurance Fund of the Russian Federation dated November 16, 2015 No. 02-09-14/15–19990

For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.

Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 6,204 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: minimum wage × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.

When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.

An example of calculating sick leave for a part-time worker

The employee has been working at 0.5 rate since January last year. Part-time salary - 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38; 98.05), so sick leave is counted from it. The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).

Appendix to sick leave for temporary disability

If an employee has submitted a sick leave certificate to the accounting department, according to the law, in this case, he must pay for sick leave, and for this, calculate sick leave benefits for incapacity for work. The benefit calculation is done on a separate sheet of paper and attached to the employee’s sick leave certificate.

Sick leave calculations are made according to the standard scheme:

• The calculation period for calculating benefits is two calendar years.
• Average daily earnings are determined
• Specify the employee's period of incapacity for work
• Indicate what percentage of earnings the employee is entitled to
• The amount of daily allowance is determined
• Maximum average daily earnings, for comparison with the calculated value
• Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the Federal Social Insurance Fund of the Russian Federation

Note:

example Application-calculation to a sick leave certificate

Based on materials from: http://www.assessor.ru/

In 2016, the maximum amounts for calculating sick leave changed, but the calculation technology itself remained the same. Let's look at a few examples of how to calculate sick leave and what an accountant needs to pay attention to.

Basis for calculation and payment of sick leave

As you know, the basis for the calculation and payment of temporary disability benefits is a certificate of incapacity for work, i.e. sick leave. If sick leave is not provided, benefits may be paid on the basis of a duplicate. The accounting department does not have the right to accept other documents, such as certificates from the clinic about the issuance of sick leave.

Indicators for calculating sick leave

To calculate temporary disability benefits, four indicators are needed:

• billing period;
• average daily earnings;
• insurance experience;
• number of paid days of incapacity.

Calculation period for sick leave

In accordance with Part 1 of Article 14 of Law No. 255-FZ, the calculation period is two calendar years (from January 1 to December 31 inclusive) preceding the year in which the certificate of incapacity for work was issued. For example, if an employee became ill in March 2016, the pay period would be 2014 and 2015, regardless of whether the employee has worked or not for the past few years.

Average daily earnings for calculating sick leave

Step 1. We calculate the amount of payments in favor of the employee for which insurance contributions to the Social Insurance Fund were calculated during the billing period in accordance with Part 2 of Article 14 of Law No. 255-FZ. If the employee has just started a new job, we take into account all payments accrued by the former employer. When hired, an employee must bring a certificate of earnings or a copy thereof certified by the employer.

The result obtained is the employee’s average earnings for the billing period, that is, the basis for calculating benefits.

We check that the amount of payments taken into account for each accounting year does not exceed the maximum base for calculating contributions to the Social Insurance Fund in the corresponding year (Part 3.2 of Article 14 of Law No. 255-FZ).

Step 2. Divide the average earnings received by 730 days in accordance with Part 3 of Article 14 of Law No. 255-FZ.

Employee's insurance period for calculating sick leave

The amount of temporary disability benefits is affected by the employee's insurance length.

It is important to remember that if an employee falls ill within 30 days after dismissal, regardless of his insurance coverage, the benefit is calculated based on 60 percent of average earnings in accordance with Part 2 of Article 7 of Law No. 255-FZ.

When calculating work experience, you need to take into account:

• work under an employment contract, as well as in the state civil or municipal service;
• work in military, law enforcement, fire fighting and other similar services;
• other periods when the employee was insured by the Social Insurance Fund in case of temporary disability.

In accordance with paragraph 21 of the Rules for calculating insurance experience (FSS letter dated October 30, 2012 No. 15-03-09/12-3065P), experience must be calculated in full years and months.

How to calculate work experience

1. count: the number of full calendar years, from January 1 to December 31 of the year and the number of full calendar months from the first to the last day of the month, not included in these years;
2. convert the remaining number of days that are not included in full years or months into months at the rate of 30 days in 1 month. The remaining days, if their number is less than 30, do not need to be taken into account;
3. count all months, complete and converted into years based on 12 months per year;
4. the total number of years, taking into account those transferred from months, and the remaining number of months - this will be the employee’s insurance period.

Number of paid days on sick leave

According to paragraph 1 of Article 6 of Law No. 255-FZ, sick leave in connection with an employee’s injury or illness is paid for the entire period of incapacity until its recovery. The number of days of incapacity for work for calculating sick leave is determined according to the certificate of incapacity for work. In this case, both workers and weekends and non-working days are paid holidays that occurred during the period of incapacity for work.

An example of calculating sick leave in 2016

In the billing period (2014-2015), he received payments in the amount of:

1) in 2014:
- 250,000 rub. – at Grand LLC;
- 385,000 rub. - at Brick LLC.
In total (635,000 rubles) this is more than the maximum base for calculating contributions to the Social Insurance Fund (624,000 rubles).

2) in 2015 - 660,000 rubles, which is less than the maximum base for calculating contributions to the Social Insurance Fund (670,000 rubles).

The total amount of payments taken into account when calculating sick leave will be 1,284,000 rubles. (RUB 624,000 + RUB 660,000).

The average daily earnings to pay for sick leave will be 1,758.9 rubles. (RUB 1,284,000 / 730 days).

According to entries in the work book, A. Staroseltsev worked at the Grand organization from June 11, 2012 to June 16, 2014. He had never worked anywhere before.

A. Staroseltsev’s work experience will be:

1) in the Grand organization - 1 full year (2013) 11 full months (July - December 2012, January-May 2014) 36 days (from June 11 to 30, 2012, from 1 to 16 June 2014);

2) in the Brick organization - 1 full year (2015) 6 full months (July - December 2014) 31 days (from June 17 to 30, 2014, from January 1 to 17, 2016). Tolmachev's total work experience is 2 years 17 months 67 days (1 year + 1 year + 11 months + 6 months + 36 days + 31 days). 67 days is 2 full months. 19 months (17 months +2 months) is 1 year and 7 months.

Thus, the insurance period of A. Staroseltsev at the beginning of temporary disability (January 18, 2016) is 3 years 7 months.

The number of days of incapacity for work on sick leave is 12 days. (from 9 to 20 February 2016).

The benefit amount will be 12,664.08 rubles. (RUB 1,758.9 × 60% × 12 days)

​We will not talk now about to whom and in what cases certificates of incapacity are issued. Suffice it to say that the moment an employee submits sick leave to the accounting department, a rather complex process of calculating benefits begins. A lot of articles have been written about how to calculate it correctly.

We will try to describe the whole process, starting from the moment when the sick leave lays on the accountant’s desk and until the employee receives all the payments due to him in this case, in the form step by step instructions. This article will be of interest to both employers and their employees who want to understand in detail the process of paying sick leave.

So, taking into account all changes in legislation for 2017 and 2018, the calculation is as follows:

Step 1. We accept a certificate of incapacity for work from the employee

Before taking a document from an employee, check its authenticity and correctness. After all, it depends on whether the FSS will reimburse you, as an employer, for these amounts.

• The sick leave sheet must be printed on special paper with watermarks, have multi-colored fibers, the color in the center is lighter than at the edges, the cells for notes have a yellowish tint. More details about this can be found on the foundation's website. There is always information about stolen forms there.

This is what a sick leave certificate approved on July 1, 2011 and currently valid, including for 2016, looks like:

​

Download the sick leave form for printing. In the archive (27 MB) you will find a blank form of a certificate of incapacity for work, as well as a description of all its protective elements.

• Next we check the design: Entries must be either typed or written in black gel pen. The certificate of incapacity for work can be primary, continuation, or duplicate. Each case has its own mark - a “primary” checkbox, the previous sick leave number, a “duplicate” checkbox, respectively. It must be remembered that the date of issue of the document may be the day of visiting the doctor, or the next day (when the employee goes to the hospital at the end of the work shift) the day of issuing a duplicate or discharge from the hospital.
• Next, we check the employee’s last name, first name, patronymic, date of birth, and dates of illness. Do not forget that without the signature of the chairman of the VC there can be a sick leave for up to 15 days. The exception is maternity leave (hereinafter, Maternity leave), but we will dwell on it in more detail later.
• We check the presence of the seals of the organization that issued the document and the signatures of the doctors. Next, if the employee is discharged from sick leave, check the date from which he begins to perform work duties - this should be the day after the end of the illness. In case of extension, a special code is entered - “31”, or another if it is, for example, follow-up treatment and the number of the next certificate of incapacity is entered.

All these points are spelled out in special FSS documents. By the way, quite often there are controversial situations when doubts remain about the correctness of the certificate of incapacity for work. In this case, you can always contact the fund to which your organization belongs, in writing or orally. As a rule, there is a special department for working with sick leave, and its specialists are always happy to advise on this issue.

Video instructions from the Social Insurance Fund for filling out a sick leave certificate:

​ So, the document is genuine and filled out correctly. You have every right to take it into account. From this moment on, the accountant must accrue the benefit within 10 days, and then pay it with the next transfer wages. As a rule, payments fall into the calculation or advance.

Step 2. Calculate sick leave benefits

We determine the billing period - it is equal to two calendar years preceding the period in which the employee fell ill.

Next, we calculate the average daily earnings, for which all amounts accrued to the employee over these two years, namely those that should be subject to contributions, must be divided into 730 days of the billing period. We compare the result obtained with the limit - the amount above which payment at the expense of the Social Insurance Fund cannot be made.

In 2015, the maximum that can be paid in one day is 1,632 rubles. 88 k., in 2016 it will be 1,772 rubles. 60 k. This figure is obtained by adding up the limits on insurance premiums in the years of the billing period and dividing this amount by 730.

This year we add up 568 thousand and 624 thousand rubles for 2013, 2014, respectively, next year (2016) it will be 624 thousand and 760 thousand rubles for 2014, 2015. Thus, it turns out that in 2015 the amount of average earnings for calculating benefits cannot exceed 1,192 thousand rubles.

So, we have calculated the average daily earnings. Now we need insurance experience, since the amount of benefits paid depends on this.

If the employee had worked for less than six months at the time of illness, then sick leave is calculated from the minimum wage (RUB 5,965 in 2015) plus the regional coefficient. If the length of service is from six months to five years, then sick pay will be equal to 60% of average earnings, from five to eight years - 80%, more than eight - 100%.

Here we must make a reservation that from 2016 these parameters will increase by six months annually. That is, in 2016, the internship periods will be up to five and a half years, then - up to eight and a half or more. From 2017, they will increase by another six months, and so on until 2029, when an employee with more than 15 years of experience will be able to receive 100% of the benefit. To date, this bill has not yet been approved.

Let us also recall that length of service is counted from the start of work until the day preceding the illness.

Now we must multiply the calculated amount of average daily earnings, calculated taking into account length of service, by calendar days of illness.

Formula for calculating sick leave benefits

So, the formula for calculating sick leave is as follows:

• Average daily earnings= (Earnings for 2 calendar years preceding the period of illness (taking into account the maximum values)) / 730 days;
• One day allowance= (Average daily earnings) * (Percentage, depending on length of service (100, 80, 60%))
• Final amount= (Benefit for one day) * (Days of illness).

Online sick leave calculator

You can use this calculator to calculate sick leave in 2015, 2016 and subsequent years. All changes in legislation are promptly introduced into its work algorithm.

Step 3. Pay benefits

If the region in which you work is not included in the pilot project (when benefits are paid directly by the Social Insurance Fund), then the employer is responsible for the payment. Knowing the final amount of the benefit, you need to subtract 13% of personal income tax from it and include it in the payment statement.

Example of sick leave calculation

Let's look at calculating sick leave using a specific example:

In March 2015, an employee of the organization A.B. Ivanova was on sick leave for 5 days.

She worked for a total of more than nine years, accordingly, she is entitled to 100% benefits.

The billing period includes the 2013-2014 calendar years.

The worker’s actual earnings during this time amounted to 567,325 rubles. and 628,415 rubles. respectively

As we can see, income in 2013 was no more than the limit, but next year the limit was exceeded. Therefore, when calculating benefits, the entire amount for the first year and the maximum 624 thousand rubles are taken. for the second.

The average daily earnings will be, respectively, (567,325 rubles + 624 thousand rubles)/730 days. = 1,631.95 rub.

Therefore, the benefit for the entire period of illness will be:

RUB 1,631.95/day* 5 days = 8,159.76 rub.

Payment due RUB 8,159.76 - 1,061 rub. (NDFL) = 7,098.76 rubles.

That, in fact, is the whole calculation. All that remains to be added is that the first 3 days of benefits are paid by the employer, the rest are paid by the Social Insurance Fund. The exceptions are benefits for employment and childcare - they are paid entirely from the fund.

Let us dwell on them in more detail, since their calculation is somewhat different from the usual one.

Sick leave for pregnancy and childbirth (BiR)

The duration of maternity leave is, as a rule, one hundred and forty days: the first seventy days are the prenatal period and the subsequent ones are the postpartum period. In case of difficult childbirth, an additional certificate of incapacity for work is issued for another 16 days. If the pregnancy is multiple, the benefit is issued for a period of 194 days (84+110).

The calculation period, as in the case of sickness benefits, is the two previous calendar years. But then the significant differences begin.

Firstly, the days into which the earnings accrued in the billing period are divided are not necessarily equal to 730. It can be 731 if one of the years of the billing period has 366 days, 732 if both years are leap years. Secondly, excluded periods are subtracted from this number, which include:

• disease;
• maternity leave;
• parental leave;
• a period when the employee does not work, but receives any payments that are not subject to contributions.

Thirdly, it remains possible to replace one or two years of the billing period if at that time the employee was on maternity leave or caring for a child up to one and a half or three years old. Instead, you can take any previous year. The most important thing is that the benefit in this case will be greater than without this replacement. In this situation, the employee must write a statement indicating which years she wants to replace with others.

An example of calculating sick leave according to BiR

For example, employee V.G. Petrova worked at the company for five years. In the years preceding her maternity leave, she was on leave to care for her first child.

Petrova returned to work in April 2015. And from October 3, 2015, I went on maternity leave again. During the billing period, she was accrued only sick leave according to BiR and benefits for up to one and a half years. They are not subject to contributions and, therefore, there is no salary amount for calculating benefits.

The employee wrote a statement and the years preceding her pregnancy were replaced with those in which she worked full time - these are 2012 and 2011.

Average daily earnings for BIR benefits= Earnings for two calendar years preceding the BIR period (taking into account the maximum values) / 730 (731 or 732) - days of excluded periods.

Next, we compare the calculated average daily earnings with the maximum amount, which remains the same as in the case of regular sick leave. That is, in 2015 it is 1,632 rubles. 88 k. If the calculated amount is less, then we multiply it by the days of benefit, but if it is more, then we take the maximum amount. That is, in 2015, the maximum that can be received for maternity leave will be 1,632 rubles. 88 k. *140 days = 228,603 rub. 20 k.

Let's look at the calculation using an example:

Enterprise employee D.E. Sidorova is going on leave from 01/17/2015, which will last 140 days (from January 17 to June 4, 2015).

Work experience exceeds 6 months.

The years for calculating benefits are 2013, 2014.

Salary for this period: 618,100 rubles. and 752,234 rubles, respectively.

From these amounts, contributions to the Social Insurance Fund have been paid in full.

Since the employee’s earnings exceed the limit values, the calculation should be made based on the maximum amount of 1,192 thousand rubles.

There are 730 days in the billing period, of which Sidorova was on sick leave for 19 days, therefore, we will calculate the average daily earnings based on the calculation of 730-19 = 711 calendar days:

(568 thousand rubles + 624 thousand rubles)/711 days = 1,676.51 rubles.

This is more than the maximum value of the benefit for one day, therefore we calculate the benefit based on the maximum daily amount of 1,632 rubles. 88 k.

RUB 1,632 88 k.*140 days. =228,603 rub. 20 k.

Since maternity leave is not taxed income tax, then the entire calculated amount is subject to payment.

If children fall ill, employees are also entitled to benefits. In this case, the degree of relationship is not important - it can be parents or other relatives directly caring for the child.

The calculation of such sick leave does not differ from the usual one, with one exception. This is the time for which the employee can count on payments:

• If the child’s age is less than seven years, then the benefit is paid for the entire period, but not more than 60 days during the year (90 for special diseases approved by law). Moreover, if a child is undergoing treatment at home, then the first ten days must be paid in the usual manner, the next - in the amount of 50%. If the child is in a hospital, payment is made at the usual rate for the entire duration of treatment.
• If an employee is caring for a child whose age is from seven to fifteen years, then payment is subject to 15 days at a time, but not more than 45 days a year.

Here's an example:

I.S. Ledeneva brought to the accounting department a sick leave for child care from March 11 to March 26, 2015 (16 days). The child is six years old, this year he is sick for the first time, treatment is outpatient (at home). Consequently, all 16 days are subject to payment, of which the first ten are at the usual rate, the rest at 50%.

The total experience of the employee is more than seven years. Therefore, the first ten days must be paid at 80%. And the next six are half size. Earnings in 2013, 2014 calculation period amounted to 451,013.90 rubles. and 518,732.59 rubles. respectively.

These amounts are less than the limit, so we calculate the benefit as follows:

(RUB 451,013.90 + RUB 518,732.59)/730 days. x 80% x 10 days = 10,627.40 rub. (10 days);

(RUB 451,013.90 + RUB 518,732.59)/730 days. x 50% x 6 days. = 3,985.26 rub. (6 days).

The total amount for the certificate of incapacity for work will be 14,612.66 rubles. (RUB 10,627.40 + RUB 3,985.26).

This entire amount is reimbursed by the FSS.

One more nuance - if the employee was on leave to care for children during sick leave, the benefit is not accrued and the leave is not extended for this period.

This is not all that can be said about the calculation of benefits, but we tried to briefly outline the main points. By 2016, as mentioned above, we should expect changes in the length of service; you also need to be careful with the maximum and minimum values, since they are indexed annually, which means they will differ from the values ​​of the current year. But in our online calculator All these values ​​change automatically, so you can safely use it to calculate sick benefits in 2016 and subsequent years.

If you still have any unresolved questions on this topic, then our online lawyer is ready to advise you free of charge and promptly right on the website. You can ask your question in the form at the bottom of the page.

The article will discuss how to calculate sick leave and what are the specifics of sick leave payment. When calculating sick leave for employees, accountants often encounter various difficulties, primarily related to the calculation of the insurance period for sick leave and average daily earnings. In the article we will analyze some of the features of the calculation and give an example of calculating sick leave. When making the necessary accruals, you should be guided by the relevant regulations, first of all this Law No. 255-FZ.

Instructions for calculating sick leave benefits

1. Determination of the billing period

To determine the amount of sick leave benefits, first of all, you need to determine the billing period. The calculation period is the 2 previous years preceding the year in which the employee fell ill. To calculate sick leave in 2016, 2014 and 2015 are taken as the calculation period. There are no excluded periods; when calculating in 2016, you need to take the number of days as 731. These rules have been in effect since the beginning of 2013. ( Law No. 255-FZ of December 29, 2006 Art. 14 hours 1 and 3).

An employee has the right to replace 2 years with an earlier one only in one case: if during these two years he was in.

2. Calculation of the total amount of earnings for 2 years

The amount of earnings for 2 years includes all payments and rewards received by the employee for this period. Payments from previous employers are also taken into account. To do this, the employee brings to the place his last job from previous employers.

If the average monthly earnings for 2 years are less than the minimum wage, then the sick leave must be calculated based on the minimum wage. Also, according to the minimum wage, sick leave is considered if the insurance period is less than six months.

Please note that there are restrictions on the total amount of salary for the year. In 2011, the amount used for calculation is no more than 463,000 rubles. For 2012 it should be no more than 512,000 rubles, in 2013 - 568,000 rubles, in 2014 - 624,000 rubles.

3. Calculation of average daily earnings

Next, the average earnings per day are calculated. The total amount of earnings for 24 months is divided by the number of days in the billing years. When calculating sick leave in 2016, the figure is 731 (the number of days in 2014 and 2015).

4. Calculation of length of sick leave. Employee's insurance experience

When calculating sick leave benefits, you need to pay attention to the employee’s insurance record. The amount of the benefit depends on it:

1. 60% of earnings is paid to an employee with less than 5 years of experience;
2. 80% of earnings is paid to an employee with 5 to 8 years of experience;
3. 100% of the salary is paid to an employee with at least 8 years of experience.

In addition, the percentage for calculating sick leave also depends on a number of other features. You can read in detail about the length of insurance and the percentage due to the employee when calculating sick leave in.

5. Payment of sick leave

The average daily earnings received earlier in the calculation is multiplied by one of the above percentages. The result will be 1 day's sick pay. Next, this amount will need to be multiplied by the number of days during which the employee was sick. The first 3 days are paid by the employer, and from the 4th day the benefit is paid by the Federal Social Insurance Fund of the Russian Federation.

Rules for calculating sick leave: infographics

Payment of sick leave by the employer and worker

Example of calculating sick leave

The calculation of the sick leave must be attached to the one issued to the employee by the medical institution.