What is the maximum amount of sick pay in 2021

How sick leave is paid is established by labor legislation and regulations. We are talking about a simple certificate of incapacity for work; the procedure for paying benefits for BiR, as well as parental leave, are the topics of separate articles.

General information about calculating sick leave and possible changes

In 2021, no major changes are expected in the calculation of sick leave. A certificate of temporary incapacity for work does not have a fixed meaning; it depends, first of all, on length of service and earnings.

General rules for paying sick leave:

• if the work experience is 8 years or more, a benefit is paid in the amount of 100% of the salary;
• from 5 to 8 years - 80%;
• less than 5 years - 60%.

If the average earnings for each year exceed the required limit (815 thousand in 2021, 865 thousand in 2021, 912 rubles in 2021), then the specified maximum amount must be taken into account to pay for sick leave!

In order to correctly calculate sick leave in 2021, you must complete the following sequence of actions:

1. Determine the average earnings for the billing period.
2. Calculate average daily earnings.
3. Calculate the amount of daily allowance.
4. Set the amount of benefits to be paid.

First you need to determine your earnings for the previous 2 calendar years. If an employee has recently joined a company, a certificate of the amount of salary and other payments that each employer is required to issue upon dismissal will help in the calculations.

To determine the average daily earnings, the amount received must be divided by 730. Next, you need to calculate the amount of the daily benefit, taking into account the insurance period.

If the employee’s insurance experience is less than 6 months, no more than one minimum wage is paid for each month; from January 1, 2021, the minimum wage is 12,792 rubles.

The final step is to determine the total amount of the temporary disability certificate. You need to multiply the amount of the daily benefit by the number of days in accordance with the sick leave provided.

Please note: starting from 2021, it has become possible to issue electronic sick leave certificates instead of the paper version.

Law on calculation and payment of sick leave

Payment of sick leave is regulated by federal legislation, namely 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions.

To pay for temporary disability certificate, the employee must experience one of the following insured events:

1. illness or injury of the employee himself;
2. caring for a family member who is sick;
3. quarantine of an employee, his child under 7 years of age or an incapacitated relative;
4. prosthetics, the basis for which is medical indications;
5. follow-up treatment in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is the insurance of the employee by his employer by transferring insurance contributions to the Social Insurance Fund of the Russian Federation in the amounts established by law. In practice, every officially registered employee is insured.

How sick leave is paid to an employee who is injured at work or “earns” an occupational disease is established by federal law.

In these situations, the main regulatory document is Law No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” dated July 24, 1998.

Accidents and compensation for occupational diseases are paid from the Social Insurance Fund in the usual manner and are identical to how sick leave is paid in 2021 for other insurance cases.

Funds to pay for sick leave

If an employee took sick leave in 2021, how this sick leave is paid for and from what sources is regulated by regulations.

Any insured event that occurs with the employee himself is paid as follows:

• the first three days – at the expense of the enterprise’s profit;
• the remaining period is subject to compensation from the Social Insurance Fund of the Russian Federation.

Such sick leave payment is established by Article 3, paragraph 2. 1 of the federal law on insurance premiums (No. 255-FZ).

Payment for sick leave for caring for a child or for an incapacitated relative is carried out entirely from the Social Insurance Fund budget. Payment of sick leave after dismissal is carried out in the amount of 60%, regardless of the length of the employee’s insurance period.

Important! A former employee may qualify for such sick leave if he fulfills a number of requirements specified in Article 7, paragraph 2 of Federal Law No. 255-FZ.

Sick leave calculator

How much pay

The minimum and maximum amount for calculating sick leave in 2021 is established by law, taking into account the employee’s earnings. The calculation period is the two previous years. In 2021, the years 2021 and 2021 are used to calculate the benefit amount.

The minimum size is determined based on the current minimum wage. From January 1, 2020, the minimum wage is 12,130 rubles. According to the rules, the minimum average daily earnings for calculating sick leave in 2021 is calculated as follows: 12,130 × 24 months / 730 days = 398.79 rubles.

The lower limit is applied in cases where the employee’s calculation base for the previous two reporting periods is unknown or his income is too small. If necessary, the minimum average daily wage is adjusted as a percentage by the employee’s length of service.

The maximum amount of average daily earnings in 2020 is calculated as follows:

The established limit on insurance premiums for VNiM: (865,000 + 815,000) / 730 days = 2,301.37 rubles.

The maximum amount of payment for sick leave in 2020 is 69,041.10 rubles per month. This value is calculated by multiplying the maximum number of days in a month (30) by the maximum possible average daily earnings.

Payment of sick leave to a permanent employee and external part-time worker

The general procedure for calculating sick leave is as follows, established at the legislative level.

Counting algorithm:

1. the employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
2. the received amount is divided into 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. further, the percentage of payment is determined based on the length of the employee’s insurance experience: insurance experience of 8 or more years – 100%; from 5 to 8 years – 80%; from 3 to 5 years – 60%; less than 6 months – sick leave is calculated based on the minimum wage).

Example: an employee has been working at the company for almost 5 years, his income base for 2 years is equal to RUB 335,200.00. This is his first place of work, i.e. the insurance period is in the interval that assumes 60% payment of average daily earnings: 335,200 / 730 = 459.18 rubles. * 60% = 275.51 rub.

Thus, for each day of sick leave, the employee will receive 275.51 rubles. The employer pays for the first 3 days from his own funds: 826.53 rubles. The remaining days are covered by the insurance fund.

Rules for paying sick leave to an external part-time worker

When paying a certificate of incapacity for work to an external part-time worker, there are some nuances.

Payment for part-time sick leave in 2021 is carried out as follows.

1.​ When filling out a certificate of incapacity for work in a medical institution, the patient must say that he has several places of service, and the nurse responsible for issuing sick leave must give several forms - one for each employer. Moreover, on the sick leave, a note is made which place of work is the main one, which (which) is part-time.

2.​ If an employee has been working part-time for a long time and the income base has developed, all employers will pay for his sick leave.

3. If in the 2 calendar years preceding the year of the insured event, the employee had different employers, then he needs to collect certificates from all of them in form No. 4-n and receive payment from any of the current employers of the employee’s choice, about This is stated in Article 13 No. 255-FZ.

4. If a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the length of the insurance period.

The procedure for calculating average earnings

As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2021 the income base is taken for the years 2021 and 2021.

All income received from all employers is counted. The condition is that the contractual relationship must be of a formal nature and all employers transfer insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation.

There are situations when during the specified period the employee does not have an income base. For example, the employee was on leave for employment or childcare. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255, she has the right to write a statement and choose the previous calendar years (where the income was) to calculate the average daily earnings. The only condition is the fact that the amount of sick leave increases upward (compared to that calculated according to the minimum wage).

When determining average earnings, accounting is guided by Article 14 of Law No. 255-FZ. In this case, the obtained result is compared with the current one at the time of calculating the minimum wage benefit.

Example: an employee has an income base for 2018-2019. 274.7 thousand rubles. We determine the average daily earnings: 274,700 / 730 = 376.3 rubles. Let's calculate the average daily earnings based on the minimum wage: 12,130 (from 01/01/2020) * 24 months = 291,120 / 730 = 398.79 rubles.

Many workers are interested in the question: what percentage of sick leave is paid. An employee receives 100% if the insurance period exceeds 8 years. Experience from 5 to 8 years is paid at the rate of 80%, from 3 to 5 years - 60%, less than 6 months. - based on the minimum wage.

Important! For dismissed employees, temporary sick leave is always paid in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment being met).

Existing restrictions on sick pay

Payment of sick leave at an enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions.

1) Revenue base for 2020-2021. should not be higher than the maximum permissible value. This provision is spelled out in Article 14, paragraph 3.2 No. 255-FZ. For 2021 – 865,000 rubles, for 2021 – 912 rubles.

Thus, the upper income limit for any employee (for each place of work) who is accrued sick leave in 2021 will be 865,000 +912,000 = 1,777,000 rubles. and average daily earnings - 2,434.25 rubles . (865,000 + 912,000 / 730).

2)​ The presence on the certificate of incapacity for work of a note about the patient’s violation of the regime. For example, a patient left the hospital without permission. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage.

3)​ Limitations in accordance with the length of the insurance period (interests are discussed above).

4)​ The benefit for caring for sick relatives has a number of restrictions on payment terms in accordance with Article 6, paragraph 5 No. 255-FZ. There is a dependence on the age of the sick relative; the amounts of hospital benefits are presented more clearly in the table.

Outpatient care for a sick child is paid in the following order:

1. the first 10 days are paid according to the average daily earnings, adjusted according to the length of the insurance period;
2. subsequent (starting from the 11th day) days - 50% of the average daily earnings on the basis of Article 7, paragraph 3 No. 255-FZ.

Deadline for payment of temporary disability certificate

The sick leave accrued in the accounting department is paid to the employee on the day the wages are issued at the enterprise.

There should be 2 such days - advance payment and salary. On the next date, the employee receives the benefit amount (subject to personal income tax).

If the terms of payment of sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, you must briefly outline the essence of the case and attach evidence of the unlawfulness of the employer’s actions.

The following documents may be used to confirm that sick leave payment deadlines have been violated:

• a copy of the sick leave certificate;
• a copy of the employment contract;
• a payslip with the accrued amount;
• a copy of the statement or statement from a plastic card account (for non-cash payments to staff);
• other documents.

In what cases is compensation provided?

The generally accepted requirements for calculating the amount of assistance based on temporary inability to work are fixed in Federal Law No. 255. According to the meaning of the text of Article 5 designated by the legal acts, payment of financial assistance is carried out when:

• illness or injury;
• quarantine isolation with a child under 7 years of age or a disabled individual;
• caring for a sick relative;
• stationary prosthetics;
• staying in a sanatorium according to the indications of the treating specialist.

Compensation is based on a bulletin received from a licensed medical institution. A necessary requirement for the accrual of funds is the fact of deduction of finances to the Social Insurance Fund (that is, it applies to working citizens).

Payments are not provided for students and unemployed persons. For an unemployed individual who is discharged and injured after being suspended from service for 30 days, benefits are due.

One of the most pleasant reasons for temporary inability to work is maternity leave, which is also paid from social insurance funds.

Legislative changes in 2021

In 2021, the maximum amount of temporary disability benefits will increase by 4.5 thousand rubles - from 65.4 thousand to almost 70 thousand. Regardless of the length of service, the maximum sick leave cannot be higher than the amount established by law, and in 2021 it will be increased to RUB 69,962

Let us remind you that the restrictions on the maximum amount of sick leave are due to the fact that contributions to the Social Insurance Fund are calculated not from the entire employee’s salary, but from a certain amount. In 2021 it is 865,000 rubles, that is, the monthly “maximum” is 734,520.55 rubles. In 2021, the maximum amount for deduction of insurance premiums will increase to 912 thousand rubles, and the monthly maximum will increase to 36,513.75 rubles. This means that in 2021 you can count on an increase in the maximum amount of sick leave.

Thus, any legislative changes regulating sick pay should be carefully studied by employers. The Federal Tax Service may refuse payment if the documentation is prepared in violation of the established procedure.

Rules and procedure for accruing sick leave in 2021: examples of calculation under the new law

Everyone who officially works in private or public organizations, as well as for individual entrepreneurs, has the right to financial assistance (benefits) in the event of temporary disability on sick leave. This social guarantee is given in all cases. If there is a certificate from a medical institution, then the employer and the Social Insurance Fund are obliged to issue compensation. It is calculated using special formulas, and in 2020 they were slightly updated.

• the employee has a short (less than six months) work experience;
• the absence or insufficient amount of income in the period taken for calculation, which gives the average earnings in the calculation in an amount less than that calculated from the minimum wage;
• intoxication of the employee resulting in illness or injury;
• violation of the regime prescribed by the doctor during the period of incapacity.

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