New calculation of sick leave not lower than the minimum wage according to the new rules from April 1, 2021 using examples

When benefits in 2021 are calculated from the minimum wage

As a general rule, the new 2021 minimum wage is used to calculate sick leave in a number of specific cases:

• when the employee’s insurance period is no more than six months;
• the person has not worked for the last 2 years and therefore has no actual income;
• if, compared to the minimum wage, the employee’s earnings for an average day turned out to be less;
• on the day of illness, earnings are less than 24 minimum wages for the billing period (2 years);
• violation of treatment regimen;
• the cause of illness or injury is intoxication (of any kind).

The minimum wage in 2021 is 12,130 rubles.

Note that regions can set their own minimum wage (not lower than the federal one), but to calculate sick leave it is the federal minimum wage that is used.

Formulas for calculation

There is a formula that helps calculate the minimum sick leave in 2021. It looks like this:

On the date of illness of the employee in 2021, we take the current minimum wage, which we multiply by 24 months, and then divide it all by 730 days

The final result is the minimum average daily earnings. If, based on the results of the calculation, it turns out that it is less than calculated according to the minimum wage, then a larger amount is accepted for the calculation.

When sick leave is calculated on the basis of the minimum average daily earnings, it is necessary to calculate disability benefits for a period of 1 day. The following method is used for calculation:

They take the minimum average daily wage according to the minimum wage and multiply it by a percentage depending on the length of service that the employee has accumulated

To determine the percentage depending on the length of service, the following rule is used:

• the calculated percentage is 100 if the employee’s insurance experience is more than 8 years;
• the calculated percentage for sick leave is 80 if the employee’s work experience is 5-8 years;
• 60% is used for calculation if the employee’s length of service is less than 5 years.

When the length of service is less than six months, the amount of sick leave should be no more than the minimum wage in 2021 for a calendar month.

During the first 3 days of an employee’s illness, sick leave money comes from the employer’s budget. After this, payment for the sheet occurs at the expense of funds allocated by the Social Insurance Fund of Russia - FSS. And for those cases where sick leave is issued because the employee needs to care for a sick relative, the benefit is paid in full using Social Insurance Fund funds from the first day.

For cases where an employee works part-time, a general formula is used with the minimum wage indicator for sick leave in 2020. Then the resulting value is multiplied by a special coefficient. It represents the proportion of hours actually worked over the entire working period.

What pen should I use to fill out a sick leave form?

If the calculation of sick leave in 2021 is based on the minimum average daily earnings, then you will need to calculate the disability benefit per day. It is calculated as: Minimum average daily earnings based on the minimum wage ×% (depending on length of service).

How to fill out a sick leave certificate if the average salary is less than the minimum wage 2021

According to clause 11(1) of the Regulations approved by Government Order No. 375 of June 15, 2007, if the wage is below the minimum wage, the regional indicator is used when calculating benefits .

Officials approved the unified form back in 2011. This format provided for the issuance of certificates of incapacity for work exclusively in paper form. However, already in July 2021, legislators made further changes to the current legislation. It has been determined that the unified form can now be issued not only in paper form, but also to receive an electronic form of sick leave, in 2021, for example.

This is important to know: How sick leave is paid based on length of service

Accrual of sick leave in 2020

To calculate actual earnings, add up all payments subject to insurance premiums in favor of the employee in the billing period: this is 2 years before the year of the insured event.

Average daily earnings are calculated as follows:

Earnings subject to insurance contributions for the billing period / 730 days

The result obtained is compared with the average daily earnings from the minimum wage, which in 2021 is calculated as follows:

RUB 12,130 x 24 months / 730 = 398.79 rub.

For an unreasonable violation of the regime (or failure to appear at the doctor), sick leave is paid in an amount not higher than the minimum wage for a full calendar month, starting from the day of the violation. And in case of illness or injury while intoxicated - from the minimum wage for the entire period of incapacity (clause 22 of the Government of the Russian Federation of June 15, 2007 No. 375 and clause 2 of Article 8 of Law No. 255-FZ). In this case, the average daily earnings in 2021 from the minimum wage will be:

RUB 12,130 / TO

where K are calendar days in the month of the disorder or disease.

In areas with an established regional wage coefficient, benefits from the minimum wage are calculated taking into account this coefficient.

Employees who had maternity leave for children under 3 years of age or sick leave under the B&R during the billing period can replace such years with previous ones in the billing period (upon written application). You can replace either one or both years if this increases the amount of the benefit (in 2021, replacement is possible for 2021 and 2017).

KEEP IN MIND

If there were leap years in the billing period, then 731 or even 732 days are taken to calculate the B&R benefit.

Let us remind you that the amount of hospital benefits is subject to personal income tax, except for maternity benefits (clause 1 of article 217 of the Tax Code of the Russian Federation).

Procedure for payment of temporary disability

The rules for paying for days absent from work due to illness are established in Federal Law No. 255-FZ of December 29, 2006.

Sick days are paid based on average earnings for calculating sick leave benefits, which are determined taking into account the employee’s accruals for the two calendar years preceding the year in which the employee fell ill. For example, if an employee fell ill in April 2021, data for both 2021 and 2021 are taken into account to pay for time off work.

Only payments from which insurance contributions to the Social Insurance Fund were calculated (Parts 2, 3, Article 14 255-FZ) are included in the calculation. Calculation formula:

Annual payments included in the calculation base are limited by the size of the maximum base for calculating insurance premiums. They are established by the Government of the Russian Federation.

Thus, the maximum average income for one day of illness in 2021 is:

But in 2021, the maximum average daily income will increase to:

If the employee previously worked at another company, then to determine the average daily benefit amount, payments from the previous employer should be taken into account. To do this, the employee submits a certificate to the accounting department in the form approved by Order of the Ministry of Labor No. 182n dated April 30, 2013.

Examples of calculating sick leave from the minimum wage in 2020

Example 1 (average earnings below the minimum wage)

Guru LLC calculated the salary of janitor Petrov in 2021 - 118,150.00 rubles, in 2021 - 119,100.00 rubles. From January 10, 2020 to January 14, 2020, Petrov received a sick leave certificate. The total experience as of January 10, 2020 is 10 years.

Benefit calculation:

• Earnings in the billing period: 118,150 + 119,100 = 237,250 rubles.
• Average daily earnings: 237,250 / 730 days = 325.00 rubles.
• Average daily earnings from the minimum wage: (12,130 x 24 months) / 730 days = 398.79 rubles.

We compare the results obtained:

398.79 > 325.00 - this means that the benefit is based on the minimum wage.

For 5 days of illness, Petrov should be credited with:

398.79 x 5 days = 1993.95 rubles. (of which at the expense of the employer for the first 3 days - 1196.37 rubles, at the expense of the Social Insurance Fund - 797.58 rubles).

Example 2 (sick leave with violation of the regime)

Guru LLC paid driver Semenov a salary for 2018 - 298,500.00 rubles, for 2021 - 314,700.00 rubles. Semenov submitted a sick leave certificate to the accounting department (he was sick from 01/10/2020 to 01/18/2020), in which on 01/14/2020 there is a note about violation of the regime with code 24 - “late appearance for an appointment” (these codes are given in the order of the Ministry of Health and Social Development dated 06/29/2011 No. 624n). The reason for non-appearance is unexcused. The driver's experience as of January 10, 2020 is 15 years.

Semenov’s average daily earnings: (298,500 + 314,700) / 730 = 840.00 rubles.

Average daily earnings from the minimum wage:

RUB 12,130 / 31 days = 391.29 rubles, where 31 is the number of days in January 2021, the month of the violation.

Benefit calculation:

• Number of days before violating the regime, from 01/10/2020 to 01/13/2020 – 4 days; after the violation until the closure of the sick leave from 01/14/2020 to 01/18/2020 – 5 days.
• For the first 4 days of illness, we pay Semenov’s benefits from his average earnings, for the next 5 days - based on the minimum wage. That is:

840.00 x 4 days = 3360.00 rub. – accrued 4 days before the violation.

391.29 x 5 = 1956.45 rubles. – accrued 5 days after the violation.

3360.00 + 1956.45 = 5316.45 rubles. – the entire amount of the benefit (of which the first 3 days are at the expense of the employer - 3189.87 rubles, the rest at the expense of the Social Insurance Fund - 2126.58 rubles).

Example 3 (less than 6 months of experience)

Somova got a job at Guru LLC as a secretary on January 21, 2020. This is her first job, and on January 28, 2020 she went on sick leave for 6 days.

Average daily earnings from the minimum wage in 2021: (12,130 x 24 months) / 730 days = 398.79 rubles.

Benefit calculation:

Less than 5 years of experience, which means the benefit will be 60% of earnings:

398.79 x 60% x 6 days = 1435.64 rubles. – the entire accrued amount (at the expense of the employer for 3 days - 717.82 rubles, at the expense of the Social Insurance Fund - the remaining 717.82 rubles).

If, with work experience of up to six months, the amount of sick leave exceeds the monthly minimum wage, you need to apply the following formula for calculating average daily earnings (clause 20 of Regulation No. 375 of June 15, 2007):

Minimum wage / K

where K is the number of calendar days in the month of incapacity.

Accrual of sick leave during the transition period

Situations with “rolling” sick leave are possible - when the sick leave is opened at the end of 2021 (the minimum wage is 11,280 rubles), and is closed already in 2021 (with the new minimum wage of 12,130 rubles).

In this case, the minimum wage in force on the day began . The only exception: sick leave from the minimum wage in 2021 will have to be recalculated if it was calculated for an employee with less than 6 months of experience (clause 20 of the Decree of the Government of the Russian Federation of June 15, 2007 No. 375, part 6 of article 7 of Law 255-FZ). Days falling within the period of validity of the new minimum wage are subject to recalculation. That is, days from 01/01/2020.

KEEP IN MIND

If the employee’s work experience is more than six months, benefits (including for employment and labor) calculated from the minimum wage, days of incapacity for work for which fall during the transition period, are not recalculated .

Example (recalculation of sick leave due to an increase in the minimum wage):

Ivanov’s total experience is 5 months. His salary for this period is RUB 280,000.00. Ivanov brought sick leave from 12/28/2019 to 01/06/2020.

Benefit calculation:

The work experience is less than six months, which means that the benefit should be calculated from the minimum wage and in the amount of 60%.

The number of days of sick leave from 12/28/2019 to 12/31/2020 is 4 days, from 01/01/2020 to 01/06/2020 - 6 days.

First, let's calculate the benefit amount for 2019:

• In 2021, the minimum wage is 11,280 rubles, days of incapacity for work - 4.
• (11,280 x 24 months) / 730 = 370.85 rubles - average daily earnings from the minimum wage for 2021.
• (370.85 x 4 days) x 60% = 890.04 rub. – accrued for 4 days of illness in December 2021.

Now the calculation of the benefit amount for January 2021:

• In January 2021, the minimum wage is 12,130 rubles, days of incapacity for work - 6.
• (12,130 x 24 months) / 730 = 398.79 rubles - average daily earnings from the minimum wage in 2021
• (398.79 x 6 days) x 60% = 1435.64 rubles. – accrued for 6 days of January 2021

Total sick leave:

890.04 + 1435.64 = 2325.68 rubles.

Based on examples from the site https://spmag.ru

Read also

16.12.2019

Example 5. Sick leave for an employee with less than 6 months of service

The employee works full time. Income for the previous 2 years - 550,000 rubles. The sick leave period is from April 1 to April 24, 2021.

In the example considered, the result is the same for both algorithms.

You will find more examples of calculating sick leave according to the minimum wage in the ConsultantPlus system.

Full and free access to the system for 2 days.

Read about how sick leave was previously calculated here.