Calculation of sick leave in 2021, examples of calculation according to the new rule

Calculation of sick leave in 2021

The 2021 benefit calculation period includes 2021 and 2021.
For 2021, you can take into account payments within the range of 718,000 rubles, for 2021 - within the range of 755,000 rubles.

Let's calculate the maximum average daily earnings for calculating sick leave in 2021:

The maximum average daily earnings for calculating sick leave in 2021 is: 2021.81 rubles.

From January 1, 2021, the minimum wage is 9,489 rubles. Average monthly earnings should be compared with 9,489 rubles.

In 2021, the minimum wage was 7,800 rubles. Since the minimum wage has been increased, the minimum sick leave benefit in 2021 has become larger.

Let's calculate the average daily earnings:

The maximum average daily earnings for 2021 is: RUB 311.97.

Minimum wage strives to a minimum

In recent years, the Government's efforts have been focused, in particular, on bringing the minimum wage to the subsistence level. Unfortunately, until recently nothing worked. However, this year, thanks to a fortunate combination of circumstances - the upcoming presidential elections of the Russian Federation 2021, serious changes have occurred in this field.

On the direct instructions of V.V. Putin, the Ministry of Labor has prepared a bill on a two-stage increase in the minimum wage (https://regulation.gov.ru/projects/List/AdvancedSearch#npa=73033).

According to this document, in 2021 the minimum wage will be increased to 85% of the subsistence level and from January 1 will be 9,489 rubles.

For more information about this, see “The size of the minimum wage from January 1, 2018.”

Finally, Russians have hope of correcting the unique situation where a working person receives less than the subsistence minimum. Moreover, there are not so few such working poor people in the country. According to Deputy Prime Minister for Social Affairs Olga Golodets, about 5 million people in Russia receive wages at the minimum wage level.

Reference data for calculating sick leave in 2021. Table.

How to calculate sick leave benefits in 2021

After returning to work after illness, the employee presents a sick leave certificate. The organization is obliged to assign him a benefit within 10 calendar days from the date of application and pay it on the next day established for payment of wages. According to Article 15 of Law No. 255-FZ.

The benefit is accrued and paid if the employee applies for it no later than six months from the date of starting work. According to Article 12 of Law No. 255-FZ.

You must pay for the entire period of the employee’s incapacity, including weekends and non-working holidays.

In case of illness or domestic injury, benefits for the first three days of incapacity are paid to the employee at the expense of the company, and from the fourth day - at the expense of the Federal Social Insurance Fund of the Russian Federation (Clause 2, Article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

The procedure for calculating sick leave for illness

The employer must assign benefits to the employee within 10 calendar days after the employee brings sick leave, and pay them on the next salary. Not only working days are paid, but also weekends and holidays. You can apply for benefits no later than 6 months after the end of sick leave (Articles 12, 15 of Law No. 255-FZ).

First, the employee’s average daily earnings are calculated using the formula:

If an employee worked elsewhere in 2016-2017, he needs to request a certificate from his former employer to calculate sick leave on earnings in form No. 182n. We have already talked about the procedure for filling it out earlier.

Next, the daily allowance is calculated based on the employee’s insurance experience:

The calculation rules and the list of documents confirming the length of service were approved by order of the Ministry of Health and Social Development of the Russian Federation dated 02/06/2007 No. 91. The calculation of the insurance period for sick leave includes the following periods:

• work under an employment contract
• public and military service,
• other activities in which insurance contributions were transferred in case of illness and maternity.

The last step is to determine the amount of benefits for temporary disability of the employee:

Personal income tax is withheld from the amount received (clause 1 of Article 217 of the Tax Code of the Russian Federation). Sick leave is not subject to insurance contributions.

For the procedure for calculating sick leave for pregnancy and childbirth, see our previous publications. Below we will give examples of calculating employee sickness benefits.

General procedure for calculating sick leave in 2021

First you need to calculate your average daily earnings. The calculation formula is given in paragraph 1 of Article 14 of Law No. 255-FZ.

To calculate sick leave, the number of days in a year is always 730. It doesn’t matter whether we count it in a leap year or not. Only for calculating maternity benefits, the number of days may be different.

Let's calculate the maximum base for calculating contributions. To calculate, we take the basic values ​​for 2021 and 2021: this is 718,000 rubles. and 755,000 rub. respectively. In total this will be: RUB 1,473,000.

Now you need to compare the employee’s average daily earnings with the minimum. The minimum average daily earnings is 311.97 rubles. If the employee’s earnings are below the minimum of 311.97 rubles, for further calculations you need to take this figure. If it’s more, we calculate it based on the employee’s average earnings. That is, we calculate sick leave benefits from the amount that is greater.

Then, you need to calculate the amount of benefits for the employee per day. To do this, we multiply the average daily earnings by a percentage depending on the employee’s length of service:

• 8 years or more – 100%;
• from 5 to 8 years – 80%;
• less than 5 years – 60%.

We have come to directly calculating the amount of the benefit. You need to multiply the amount of benefits for 1 day by the number of days the employee is sick.

New calculation of sick leave: what has changed?

As before, sickness benefits for employees will be paid from the employer’s funds (for the first 3 days of incapacity for work) and the Social Insurance Fund (for the remaining days of illness). The basis for calculating benefits is a correctly completed certificate of incapacity for work, which the employee submits to the employer upon returning from sick leave to work.

In 2021, when calculating sick leave, a new calculation period should be taken into account: 2021 and 2021. At the same time, payments to the employee, which are used to calculate benefits, are limited to the following amounts:

• 718,000 rub. — for 2021,
• 755,000 rub. – for 2021

The number of days in the calculated two-year period remains the same - 730.

Based on these indicators, the new calculation of sick leave in 2018 based on the employee’s maximum average daily earnings used to calculate benefits will be:

• (RUB 718,000 + RUB 755,000): 730 days = RUB 2,021.81

In the new year, the minimum wage will increase - its amount from January 1, 2018 will be 9,489 rubles, instead of 7,800 rubles. valid from 07/01/2017. The following are taken into account when calculating sick leave in 2021:

• when the employee had no income in the previous 2 years,
• if the amount of his average monthly salary is less/equal to the minimum wage,
• with less than six months of work experience,
• in case of violation of the regime during sick leave.

Today the minimum amount of average daily earnings is 256.44 rubles. With an increase in the minimum wage, it will also become higher - 311.97 rubles. (9489 rubles x 24 months: 730 days). If, when calculating the benefit, the employee’s earnings are less than this amount, the larger figure is taken into account for the calculation, that is, 311.97 rubles.

The employee’s length of service is important for calculating sick leave in 2021. Persons with at least 8 years of insurance experience can receive 100% of the benefit, 80% - those who have worked for 5 to 8 years, and employees whose experience is no more than 5 years are entitled to only 60% of the benefit (clause 1 Article 7 of the Law of December 29, 2006 No. 255-FZ).

In regions where regional coefficients apply, they must also be taken into account when calculating sick leave.

Example 1. Calculation of sick leave in 2021

In January 2021, the sales manager brought sick leave to the company's accounting department. The number of days of her illness = 9 calendar days. Insurance experience = 6 years. Actual earnings of the manager: In 2021 = 400,000 rubles In 2021 = 480,000 rubles. Earnings for 2021 and 2021, that is, for the billing period will be: 880,000 rubles. We compare this amount with the maximum earnings for calculating benefits - 1,473,000 rubles. The manager's earnings of 880,000 rubles do not exceed the maximum limit of 1,473,000 rubles. Let's calculate the amount of daily allowance for a manager: (400,000 rubles + 480,000 rubles): 730 days. × 80% = 964.38 rub. We multiplied by 80%, since the manager’s experience is from 5 to 8 years. This is the case when sick pay should be 80% of total earnings. The manager was sick for 9 days. Let's calculate the amount of benefits for 9 days of illness. To do this, we multiply the manager’s actual daily allowance by the number of sick days: 964.38 rubles. × 9 days = 8,679.42 rub.

When is the minimum wage required in 2021 when calculating sick leave?

Based on the minimum wage, benefits are paid in 2 cases. Thus, the amount for maternity or sick days cannot, in principle, be less than the amount that was calculated according to the minimum wage. Therefore, in order to calculate the minimum benefit amount, they take the minimum wage that was established at the time the employee fell ill or went on maternity leave.

The minimum amount of average earnings for the billing period for 2018 is equal to 227,736 rubles (9489 × 24). That is, per day is an amount of 311.97 rubles.

In cases where the employee’s actual earnings are less, benefits are paid on the basis of the “minimum wage”. In addition, the amount of benefits for an employee with less than 6 months of service for a full calendar month cannot exceed one minimum wage.

How to calculate sick leave if the limit is exceeded

The calculation period for calculating sick leave benefits in 2018 includes 2021 and 2021.

The maximum base for calculating contributions: in 2021 - 718,000 rubles, in 2021 - 755,000 rubles. The total is: 1,473,000 rubles.

To calculate sick leave benefits in 2021, you cannot take an amount that will be greater than the maximum base for calculation, that is, more than 1,473,000 rubles.

If an employee had a high salary and his earnings are more than the maximum accrual base, to calculate sick leave you need to take the maximum accrual base in the amount of 1,473,000 rubles, no more.

Changes in payment for b/l in 2018-2019.

In 2021, citizens of the Russian Federation faced changes in sick leave payments, the amount of which depends on the size of the minimum wage. If in 2018 the minimum wage was 9,489 rubles, then in 2021 the amount will reach 11,280 rubles, and sick leave calculations take into account the insurance period.

According to the changes, benefits are paid to foreigners more often, and benefits for temporary disability have been added to payments under b/l. The requirements for filling out and processing sick leave have also been changed. If the new requirements are not met, workers may be denied compensation.

Calculation of sick leave in 2021 from the minimum wage

When calculating sick pay, the minimum wage must be applied in four cases.

First. If the employee had no earnings during the pay period.

Second. If the average employee’s earnings are below the minimum wage.

Third. If the average earnings are equal to the minimum wage.

Fourth. If the employee's length of service is less than 6 months.

In some regions there are coefficients. If you work in such a region, determine the minimum allowance taking into account the regional coefficient.

An example of calculating sick leave in 2018-2019.

To calculate sick leave payments, the employee’s salary for the last two years is taken. The amount begins to be calculated taking into account the day the sick leave begins, including all subsequent days without exception (including non-working days). The calculation also takes into account the insurance period, which reflects the years for which the employee paid insurance premiums. Work experience at the enterprise and in the organization is not taken into account. The total number of years is taken into account, excluding days and months.

You can consider the calculation process using the example of calculating sick leave issued to employees with different insurance periods:

• 60% for an employee with 5 years of experience;
• 80% for an employee with 5-8 years of experience;
• 100% for an employee with more than 8 years of experience.

The resulting number must be multiplied by the percentage corresponding to the employee’s insurance period.

The amount received must be compared with the maximum and minimum allowable payment amounts. The total payment amount must not exceed the maximum or be less than the minimum.

The maximum allowable amount of benefits is considered to be the limit amount of income that was used for contributions to the Social Insurance Fund. The minimum amount of benefits is considered to be the minimum wage.

To calculate sick leave, do the following.

1. The total amount of income for 2 years is calculated (the entire salary is taken into account).
2. The resulting amount is divided by 731 in leap years, and by 730 in non-leap years.
3. The resulting amount of average income is multiplied by all days of sick leave, taking into account working days.
4. The results are multiplied by the premium seniority rate to obtain the payout amount.

Example 3. Calculation of sick leave 2021 from the minimum wage

A new employee has joined the company.
Due to the difficult economic situation in his region, he could not find work for a long time and did not work in 2021 and 2021. After working for about a month, he fell ill. A week later, he brought sick leave for 5 calendar days. Since the employee did not receive wages in the billing period (2016-2017), the accounting department must calculate sick leave benefits based on the minimum wage. First, we determine the average earnings: 9,489 rubles. × 24 months : 730 days = 311.97 rubles. The employee’s work experience is 4 years 3 months, so his benefit will be 60% (up to 5 years) of average earnings. The benefit calculation looks like this: 311.97 × 5 × 60% = 936, 91 rub. A similar situation in which there is no earnings in the billing period will occur for employees returning from maternity leave. If there was no income, you need to calculate sick leave benefits from the minimum wage, taking into account your length of service.

How to calculate sick leave in 2021: step-by-step guide

To calculate temporary disability benefits, you need to multiply the average daily earnings by the number of sick days and by a percentage depending on the insurance period
06/27/2018Russian tax portal
Every employer is faced with the fact that its employees get sick and go on sick leave. And after the employee returns to work, the accountant is obliged to calculate temporary disability benefits.

Formula for calculating sick leave

The most important thing is to know the formula for calculating sick leave: the average daily wage must be multiplied by the number of sick days, then we multiply the resulting value by%, which depends on the employee’s length of service.

Employee length of service

How does the amount of benefits depend on the employee’s length of service? We present a convenient table that reflects: the reason for going on sick leave, the length of service and the amount of benefits.

Number of sick days

We find out the number of days of illness from the sick leave; the dates of illness and return to work are noted by the doctor. But the average daily earnings need to be determined by an accountant.

Average daily earnings

Average daily earnings are calculated for the two calendar years preceding the year of disability, based on all payments and rewards that were accrued to the employee during this period and were subject to insurance contributions to the Social Insurance Fund.

So, to make the calculation, you need to pull up all the payslips and look at the employee’s wages for two years. If an employee has recently come to work for you, he has not worked for you for two years, then a certificate from his previous place of work in form 182n will help determine the average daily earnings.

When determining the average daily wage, it is important to remember that there is a limit. The amount of earnings taken into account in the calculation for a calendar year cannot be greater than the maximum base for calculating insurance contributions to the Social Insurance Fund:

– in 2021 no more than 718,000 rubles,

– in 2021 no more than 755,000 rubles.

Conclusion - the maximum amount of sick leave benefits for one day in 2018 is 2021.81 rubles ((718,000 +755,000) / 730).

Procedure for paying sick leave

1) Sick leave due to illness (injury) of the employee himself - the first three days of illness are paid at the expense of the enterprise, and the remaining days of illness are paid at the expense of the Social Insurance Fund;

2) Sick leave to care for a family member - paid entirely from the Social Insurance Fund.

How to calculate sick leave if the average earnings are less than the minimum wage?

In this case, sick leave is calculated based on the minimum wage.

Let us remind you that from May 1, 2021, the minimum wage is 11,163 rubles. The minimum amount of sick leave benefits for one day is 367 rubles (11,163 x 24/730).

Paying sick leave on holidays

Payment of sick leave on holidays occurs as usual. The presence of non-working holidays does not in any way affect the amount of temporary disability benefits.

Payment for long-term sick leave

There are cases when an employee is sick for a long time (up to several months), who pays for sick leave in this case? The Social Insurance Fund reimburses amounts for long-term sick leave.

What documents does a company need to collect in order to reimburse the costs of sick leave?

Based on the order of the Ministry of Health and Social Development of the Russian Federation dated December 4, 2009 No. 951n, the policyholder is obliged to collect the following documents:

– a written statement from the policyholder; copies of supporting documents (sick leave certificates, certificates from medical institutions, etc.);

– certificate-calculation.

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Example 4. Calculation of sick leave 2021 from the minimum wage with less than 6 months of experience

If the employee’s insurance period is less than 6 months, the sick leave benefit cannot exceed the minimum wage for a full calendar month, in accordance with Part 6 of Article 7 of Law No. 255-FZ. In this case, to calculate sick leave, you need to calculate and compare: the daily benefit calculated from the employee’s earnings and the maximum daily benefit for a specific month, calculated from the minimum wage. For example, let’s calculate the maximum daily benefit for March and February 2021. In March there are 31 days, in February - 28 days. The maximum daily benefit in February 2021 will be: 9489 rubles. : 28 days = 338.89 rub. The maximum daily benefit in March 2021 will be: RUB 9,489. : 31 days =306.1 rub.

Example 5. Calculation of sick leave if the length of service is less than 6 months

Murkin P. has been working for the company since October 2, 2021. This is his first job. On March 20, 2021, he brought sick leave for the period of illness from March 12 to 18 (7 calendar days). Earnings for the billing period 2021 – 2021 we don't count. If an employee has less than 6 months of experience, sick leave benefits cannot be more than the minimum wage for a full calendar month and must be 60% of average earnings. Therefore, to further calculate the benefit, we must take the amount of 311.97 rubles. and multiply it by 60%. We get: 311.97 rubles. × 60% = 187.18 rubles. We calculate sick leave benefits from the daily allowance calculated from the minimum wage. Sickness benefits are equal to: 187.18 rubles. × 7 days = 1310.26 rub. Just in case. For our own peace of mind, let’s compare the accrual amount for March and the minimum wage. The amount received is 187.18 × 31 = 5802.58 rubles. This amount is less than the minimum wage. We pay a benefit in the amount of 1310.26 rubles.

Payment of sick leave for part-time work

Part-time work is not uncommon today. Many enterprises, due to falling revenues, cash shortages, and also to save money, have introduced part-time work. According to a survey conducted on our website in mid-2021, approximately 30% of participants said that they would like to retain staff and introduced part-time work.

If your company has a part-time working regime, sick leave benefits in 2021 should be calculated according to general rules, taking into account several features.

First, it makes no difference how many days and/or hours employees work during the week as long as benefits are calculated based on actual earnings.

Secondly, to determine the average daily earnings, you need to divide the earnings for the billing period by 730. The figure 730 does not change.

At the same time, the average salary of an employee cannot be less than the minimum wage. If, according to your calculations, you get a figure less than the minimum wage, you still need to take the minimum wage to calculate sick leave. Then reduce the average daily earnings, calculated from the minimum wage, in proportion to the length of working hours of such an employee.

This rule can be applied if the part-time work schedule was established no later than the day of illness. Retrospectively, when an employee is on sick leave, part-time work cannot be established.

Minimum wage and sick leave

In certain situations, the minimum wage affects the amount of sickness benefits paid.

In 2021, no significant changes were introduced in the algorithm for]calculating[/anchor] certificates of incapacity for work. When calculating the amount of benefits, the total amount of all contributions to the Social Insurance Fund for the previous 2 years is taken into account. The volume of these deductions is divided by 730, and the result is the amount that the employee receives for 1 day of being on temporary disability leave.

The minimum wage for calculating the amount of sick leave benefits is used in the following situations:

• the employee had no earnings in the two previous years;
• the employee had earnings in the two previous years , however, it was equal to the minimum wage or even less than this constant;
• The employee's insurance period does not exceed six months;
• the certificate of incapacity for work contains notes indicating that the regime was violated.

A sample sick leave certificate filled out taking into account the minimum wage can be downloaded from the link.

Accordingly, all potential recipients of sick leave payments who satisfy at least one of the listed points must understand: the current minimum wage will directly affect the amount of temporary disability benefits they receive.

Example 6. Calculation of sick leave if the company has a part-time working day

Secretary of the director Marinina I.P.
works 4 hours a day, 5 days a week. She was sick in January. After returning to work, I brought sick leave for 5 calendar days to the accounting department. Her earnings in the billing period were: - in 2021 - 50,000 rubles, - in 2017 - 65,000 rubles. The insurance experience is just over 5 years. The average daily earnings from actual payments will be: (50,000 rubles +65,000 rubles): 730 days. = 157.53 rub. We compare with the average daily earnings calculated from the minimum wage - 311.97 rubles. The amount we calculated is 157.53 rubles. less than the amount calculated from the minimum wage. Next, to calculate, we take the amount that is larger. This is the amount calculated from the minimum wage: 311.97 rubles. We adjust the average daily earnings by the part-time factor: 311.97: 8 hours × 4 hours = 155.98 rubles. We will calculate the benefit taking into account the length of service: 155.98 rubles. × 80% × 5 days. = 623.92 rub. Stay up to date with the latest changes in accounting and taxation! Subscribe to Our news in Yandex Zen!

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