How to calculate sick leave? Benefit calculation example

How is sick leave paid?

The procedure for paying sick leave is as follows:

• the employee closes out a certificate of temporary incapacity for work at a clinic or hospital and brings it to the enterprise;
• if the sick leave is not in doubt, it is transferred to the accounting department to carry out accrual calculations. If the sick leave appears to be fake, the employer checks it;
• in the accounting department of the enterprise they calculate the payment of sick leave in 2013 for the period of temporary disability;
• the employee receives accrued funds with the next salary payment.

Legislation and sick leave

According to the Labor Code, sick leave is provided to all citizens insured in the social insurance system. A doctor has no right not to issue a sick leave certificate (or temporary disability certificate) if there are obvious signs of illness. The employer, in turn, does not have the right to demand that a sick employee come to work if he has a sick leave. Also, the employer does not have the right not to pay sick leave in 2013 if there is no doubt about the authenticity of the sick leave.

What payments are taken into account when calculating sick leave?

These are all payments and charges subject to contributions to the social insurance fund made in favor of the insured person, in accordance with Art. 420, 421 Tax Code of the Russian Federation. This:

• wage,
• bonus payments,
• encouragement,
• vacation pay, etc.

According to the law “On compulsory social insurance in case of temporary disability and in connection with maternity" dated December 26, 2006 No. 255 - Federal Law, such payments must be made within the framework of:

• employment contracts;
• activities of the sole founder and participant of a business company;
• civil service and performance of civil government duties;
• work in labor cooperatives;
• serving in religious institutions;
• labor activity in places of deprivation of liberty.

Note!

Payments received under the GPA are not taken into account when calculating disability benefits. One-time payments that are not related to the performance of labor duties and labor results are not subject to insurance contributions to the Social Insurance Fund.

This group includes payments for memorable dates and bonuses for sports achievements.

Articles on the topic (click to view)

• Is sick leave considered income?
• What to do if you have extended sick leave for pregnancy and childbirth
• What to do if your employer does not accept electronic sick leave
• What to do if you are not given sick leave
• How many days does it take for sick leave to arrive from the Social Insurance Fund?
• What to do if the place of work is not indicated on the sick leave
• Are sick leave taken into account when calculating maternity leave?

• citizens of Russia;
• foreigners and stateless persons permanently residing on its territory;
• foreigners and stateless persons temporarily staying in the territory of the Russian Federation, for whom contributions to the Social Insurance Fund were paid by their employers for at least 6 months preceding the disease.

At whose expense is the temporary disability certificate paid?

As you know, all days of temporary incapacity for work are paid – from the first to the last, inclusive, no matter how much time the employee spends on sick leave. Sick leave is paid by the employer for the first three days of incapacity for work. The remaining days are paid from the Social Insurance Fund.

Only sick leave for pregnancy and childbirth is fully paid for from the Fund.

In this case, payment of sick leave occurs as follows:

• the employer calculates payments and transmits the data to the Social Insurance Fund;
• the fund transfers the necessary funds to the employee’s personal bank account or to the employer’s account.

In the future, it is planned to transfer payment for sick leave entirely at the expense of the Social Insurance Fund. Perhaps very soon the new rules for paying sick leave will state that the employer is obliged to make all payments within five days and transfer this to the Social Insurance Fund. This provision for temporary disability payments is planned to be introduced in order to control cases of fraud in this area even more strictly. It is believed that if all funds are concentrated in the Fund, it will be easier to track payments and violations regarding them.

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 2021, 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, Parts 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 on maternity leave or child care leave.

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

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

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 2021, the number 731 is taken (the number of days in 2014 and 2015).

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 entitled to the employee when calculating sick leave in this article.

Sick leave payment

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.

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:

1. We open the employee’s work book.
2. We write down all previous work periods, including time spent working in your organization.
3. We add up the years, months and days separately.
4. Days must be converted to months: to do this, divide the number of days by 30.
5. After this, we add the full number of months to the existing sum of months from the second point.
6. We convert the resulting sum of months into years: divide their number by 12.
7. 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.

This is important to know: How long to keep sick leave in an organization

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%.