How sick leave is paid in 2021: important innovations, calculation examples

Changes in 2021

The calculation of sick leave payments is regulated by Federal Law No. 255 “On Insurance” dated December 29, 2006, as amended on May 1, 2021. Let's look at the main changes for 2021:

The time to establish the base will be 2021 and 2021.
The salary limit from which calculations can be made is 1,473,000 rubles.
The minimum wage since the beginning of 2018 is 9,489 rubles.
The number of days is 730 (for standard cases).
The number of days when calculating maternity leave is 731 days.

During the first 3 days of incapacity for work, benefits must be paid by the employer. In subsequent days, funds are credited from the Social Security Fund. The benefit will be determined based on the salary for 2 years. That is, this is 2021 and 2021. For each of these years a certain limit is set:

For 2021, this is 718 thousand rubles.
For 2021, this is 755 thousand rubles.

That is, if an employee earned more than 755,000 rubles in 2021, the amount above the limit will not be taken into account in calculations. To determine the benefit, you need to establish a daily salary. In 2018, the maximum amount of this earnings will be 2021.81 rubles. This amount can be found using these calculations:

(718 thousand + 755 rubles): 730 days.

Another significant innovation is a change in the size of the minimum wage. Now it is 9,489 instead of 7,800 rubles in 2021. The minimum wage is the basis for calculation in the following cases:

No income for 2 years.
The salary is equal to or lower than the minimum wage.
The experience is less than six months.

In 2021, the smallest daily payment amount is 311.97 rubles. The employee's actual salary may be less than this amount. The amount taken into account for the calculation is exactly 311.97 rubles.

When calculating, you need to take into account the employee’s length of service:

Employees with 8 years or more of experience receive 100% of the benefit.
80% of the payments are received by employees with 5-8 years of experience.
60% of the payments are received by employees with 5 years of experience or less.

The relevant rules are stipulated in paragraph 1 of Article 7 of Federal Law No. 255 of December 29, 2006.

IMPORTANT! If regions have regional coefficients, they must be taken into account when determining the amount of benefits.

Additional features

The benefit amount is determined based on these three factors:

Insurance experience.
Salary.
Official employment.

IMPORTANT! The benefit is paid only when the employee is officially employed. Otherwise, insurance premiums are not deducted from his salary. Consequently, no amount is accumulated for disability payments.

ATTENTION! Dismissed specialists can receive benefits if they fall ill within a month from the date of termination of the employment agreement. If the enterprise was closed, you need to contact local insurance structures for payments.

When can you receive payments?

In the new year, payments are due in the following cases:

Illness and injury.
Caring for children or incapacitated close relatives.
If people are subject to quarantine.
Rehabilitation period.
Prosthetics.
Pregnancy.

FOR YOUR INFORMATION! Only those employees who have provided an officially issued certificate of incapacity for work will be able to receive the benefit.

The procedure for determining payments for sick leave in case of illness

The benefit is accrued within 10 days from the date of provision of the certificate of incapacity for work. Payment is made on the date of the next salary. The benefit is accrued not only for working days, but also for weekends/holidays. You can receive benefits for six months (based on Articles 12 and 15 of Federal Law No. 255).

The first step is to calculate your salary per day. Daily payment refers to payments from which contributions to the Social Insurance Fund are calculated. That is, you need to set wages for 2021 and 2021, and then divide this amount by the number of days (730 days).

What to do if a specialist was employed by another organization in 2021 or 2021? A person needs to send a request to a former employer. The latter is required to provide a certificate of earnings. It is compiled according to form No. 182n.

The next step is to determine the daily allowance:

Daily salary * Percentage determined by insurance experience.

The specifics of the calculations are specified in Order of the Ministry of Health and Social Development No. 91 of February 6, 2007. The length of service includes these segments:

Activities based on an employment agreement.
Civil service.
Other activities during which deductions were made.

Next you need to set the amount of the benefit itself:

Benefit * number of days of incapacity for work.

Personal income tax must be withheld from the resulting amount. The basis is paragraph 1 of Article 217 of the Tax Code of the Russian Federation. Contributions do not need to be deducted from benefits.

Insurance experience and paid premiums

The key factor that influences the amount of cash payment during illness is the specialist’s insurance experience. Thus, Law No. 255-FZ establishes that the insurance period is the period of a citizen’s working activity for which the employer accrued and paid insurance premiums for temporary disability and maternity.

Payment of sick leave in 2021 based on length of service is carried out under the following conditions:

If the employee does not have 6 months of experience, then sick leave is paid based on the minimum wage.
If the length of service is from six months to 5 years, then the benefit is accrued in the amount of 60% of average earnings.
If a specialist has worked for a total of 5 to 8 years, then in the amount of 80% of average earnings.
If the insurance period exceeds 8 years, the state benefit is calculated at 100% of the average daily wage.
If the patient violates the sick leave regime established for him, then payment will also be from the minimum wage.

But once again we draw your attention: there is a “ceiling” of payments established by law. We just wrote about it in the section about average daily earnings.

However, for some types of illnesses, benefits are calculated regardless of length of service. For example, we discussed maternity benefits and this procedure for paying sick leave in 2021 in a separate article, “Maternity benefits in 2021: how much, when and how.”

Examples of calculations under various circumstances

The calculation procedure varies depending on the specific circumstances.

Earnings exceed the limit

The employee took 10 days leave. In 2021, the employee’s salary amounted to 690 thousand rubles, in 2021 – 815 thousand rubles. The amount for two years will be 1,505,000 rubles. Work experience is 7 years.

The salary limit in 2021 is 1,473,000 rubles. That is, the benefit will be set precisely from this limit. The average daily salary will be 2,017.81 rubles (1,473,000/730). The employee's work experience is 7 years. That is, the benefit is calculated at the rate of 80%. It is necessary to make these calculations: 2,017.81 * 80% = 1,614.25 rubles.

In the future, it is necessary to determine the benefit for the entire period: 1,614.25 * 10 days = 16,142.50 rubles. It is this amount that will be transferred on the date of the next salary payment.

Earnings equal to minimum wage

The specialist got a job at the organization on November 1, 2021. She provided a certificate of incapacity for work in February 2021. The disease lasted for 11 days. This was the specialist’s first job, and therefore she had no other salary.

The employee's insurance coverage is less than 6 months. Consequently, the benefit will be accrued at 60%. The calculation is made on the basis of the minimum wage, which is 9,489 rubles. First, the average daily salary is determined: 9,489 rubles * 24 months = 311.97 rubles.

The next step is to determine the daily allowance: 311.97 rubles * 60% = 187.18 rubles. The total benefit for the period of illness will be 2,058.98 rubles (187.18 rubles * 11 days).

IMPORTANT! The amount of payments for a full month with an experience of less than six months cannot be higher than the minimum wage on the basis of paragraph 6 of Article 7 of Federal Law No. 255.

Part-time work benefit

Some employees are working reduced hours. The latter benefits not only employees, but also employers. The latter, with the help of this tool, stop the decrease in revenue levels and prevent the formation of a shortage of funds. That is, a shorter working day promotes savings.

If an employee works part-time, the amount of benefits is established according to general rules. However, a number of significant nuances need to be taken into account. In particular, benefits are determined based on actual earnings. In this case, the number of hours worked does not need to be taken into account.

To establish the average daily payment, it is necessary to divide the salary for the last 2 years by 730 days. However, the average salary of a specialist cannot be lower than the minimum wage. Earnings cannot be reduced due to shortened hours. In the event that the salary is less than the minimum wage, calculations should be based on the minimum wage.

Daily earnings, determined based on the minimum wage, must be reduced in proportion to the actual length of the working day. However, the considered rule can only be used when a shortened working day is introduced no later than the day the disability is recorded. Some employers try to cheat. They introduce a shortened day when the employee is already on sick leave. This is done to save money. However, such a measure is not legal. The employee can challenge it.

Calculation example

The secretary of the organization works 4 hours a day on a regular five-day week. The disease was discovered in January. The sheet was issued for 5 days. Let's look at a worker's earnings over the past two years:

50 thousand rubles in 2021
65 thousand rubles in 2021

The specialist's insurance experience is 6 years. First, the employer needs to determine the average daily salary. To do this, the following calculations are made: (50 thousand rubles + 65 thousand rubles) / 730 days = 157.53 rubles.

The average daily salary, determined on the basis of the minimum wage, is 311.97 rubles. That is, the salary obtained as a result of calculations is less than the minimum. For this reason, further calculations must be performed on the basis of the minimum wage (311.97 rubles). Daily earnings must be changed to the shortened schedule coefficient: 311.97 / 8 hours * 4 hours = 155.98 rubles.

The last step is to establish benefits based on length of service: 155.98 rubles * 80% * 5 days = 632.92 rubles. The 80% coefficient is the result of six years of work experience.

Registration and calculation of sick leave

Sick leave sheets are located in the “Salaries and Personnel” - “All Accruals” section.

In the list of documents that opens, click on the “Create” button. You will see a menu with a choice of document type. In our case, this is “Sick Leave”.

In the form of the newly created document that opens, indicate the month, organization and the employee whose sick leave you want to reflect in the program.

Basic data

The “Main” tab indicates the number of the sick leave and whether it is a continuation of another. The cause of disability is selected from the default list. This could be illness or injury, quarantine, parental leave, etc.

Below, indicate for what period the employee is exempt from work in accordance with the sick leave. The default payment percentage is set at 60%, but depending on the employee’s length of service, you can of course change it.

At the very bottom of the form, on the “Main” tab, accruals and personal income tax are automatically calculated. The accrual is automatically divided into that paid by the employer and the Social Insurance Fund. You can only adjust personal income tax and average earnings data by clicking on the pencil sign.

We will not consider personal income tax adjustments in detail, since everything is already intuitive there. Let's focus on average earnings. Click on the pencil sign.

You will see Form 1C 8.3 with a detailed monthly calculation of the average earnings of employees.

Here you can adjust the data that affects your average earnings. This is done in the case when an employee recently came to work at your company, and there is no data on his earnings from his previous place of work. Or the program did not previously accrue payroll.

There are also very frequent cases where it is necessary to change the billing period. For example, an employee has returned from maternity leave; therefore, she may not have accruals for the time worked, as well as the time worked itself. In this case, when calculating sick leave, she can change the years for calculating average earnings to those when she actually worked (before maternity leave).

Additional data

Go to the “Advanced” tab. In our case, all data was filled in automatically.

In the benefit limitation field, the value “Limit value of the base for calculating insurance premiums” is automatically inserted. You can change this limit to the minimum wage, or to the minimum monthly insurance payment.

Part-time rates and benefits are listed below. The list of available benefits is shown in the figure below.

Accruals

In our case, on the “Accruals” tab, two lines appeared: “Sick leave at the expense of the employer” and “Sick leave”. The fact is that in our case, the employee is entitled to payment of benefits for 8 days. The first three days are paid by the employer, and the subsequent days by the Social Insurance Fund. If the period were no more than three days, then this tab would only have a line with the amount of sick leave at the expense of the employer.

In the tabular part of the accruals, you can only change the benefit amounts. On the “Main” tab, all changes you make will be reflected and the amounts will be recalculated automatically.

Postings on sick leave

Post the document and open its transactions. As we see, the amount of benefits, which is paid at our expense, is related to wages (Dt26). The part of the benefit that is paid at the expense of the Social Insurance Fund is taken into account on Dt 69.01.

Features of calculating benefits for accounting

Payments under the BiR are established on the basis of Federal Law No. 255 of December 29, 2006 and Government Resolution No. 375 of June 15, 2007. The duration of the holiday according to the BiR is equal to these values:

140 days at normal course.
156 days for complications.
194 days for twins or triplets.

To receive money, the employee must provide the employer with a certificate of incapacity for work and a statement. Applications must be submitted at 30 weeks of pregnancy. If a woman is expecting twins or triplets, the application must be submitted at 28 weeks. The manager must assign and determine the amount of benefits within 10 days. The benefit is transferred in a single payment.

ATTENTION! Adoptive parents of babies under 3 months can also receive payments. The benefit is calculated on the basis of adoption papers.

Calculation example

A woman goes on vacation. The salary of a specialist is 33,000 rubles. Over the course of two years, she once went on sick leave for a month. The payment for this period amounted to 21 thousand rubles. The calculations will be as follows: (33,000 * 23 + 21,000) / 731 – 30 = 1,112.70 rubles.

The standard billing period is 730 days. However, when determining pure maternity days, it is equal to 731 days.

The specialist is expecting one child. Pregnancy does not involve complications, and therefore the duration of the vacation is 140 days. Therefore, these calculations are performed: 1,112.70 * 140 = 155,778 rubles.

This is exactly the size of maternity benefits.

Limit amounts of payments for BiR in 2021

The maximum volume is set based on the volume of the base for determining social security contributions. Let's consider the maximum payment volumes:

282,106 rubles - with a vacation of 140 days.
314,347 rubles - with a vacation of 156 days.
390,919 rubles - with a vacation of 194 days.

The salary limit when determining maternity leave is 61,375 rubles.

Determination of payments for accounting when working part-time

A woman who has been working part-time for more than two years has the right to request compensation from each organization in which she worked. There are these options for receiving payments:

If a woman’s place of work has not changed in 2 years, she receives benefits from two organizations at once. That is, she needs to issue two certificates of incapacity for work.
If one of the employee’s places of work changes, benefits can only be requested from one company of your choice. The woman must confirm that she does not receive payments from other organizations.

FOR YOUR INFORMATION! Part-time work involves working in two companies. One place of work will be the main one, and the second will be an additional one.

Preliminary program setup

This functionality is available only after making certain settings for your program.

Go to the "Administration" section and select "Accounting Settings".

In the window that opens, follow the “Salary Settings” hyperlink.

Our team provides consulting, configuration and implementation services for 1C. You can contact us by phone +7 499 350 29 00 . Services and prices can be seen at the link. We will be happy to help you!

A setup form will appear in front of you. Go to the “Payroll calculation” section and check the appropriate box, as shown in the figure below. Please note that this functionality is only available if the program does not include organizations with more than 60 employees.