From July 1, 2021, the minimum wage increased to 7,500 rubles. (See “Increasing the minimum wage in 2016”). In this regard, from July 1, there were changes in the calculation of some benefits. How to calculate benefits from July 1, 2016 ? What is the amount of child benefits from July 1, 2016 ? Has the amount of child care benefit changed? How much will the Social Insurance Fund reimburse benefits from July 1? You will find answers to these and other questions related to benefits in our article.
Introductory information
From July 1, 2021, organizations and individual entrepreneurs must pay employees at least 7,500 rubles (that is, no less than the new minimum wage). (See “What is the minimum wage today”) If the salary does not reach the specified amount, then it should be increased. In some cases, an increase in the minimum wage will also affect the calculation of sick leave, maternity and child benefits. Let's look at the amount of benefits from July 1, 2016 . However, we will immediately say that no indexation of benefits has occurred since July 1 . It’s just that due to the increase in the minimum wage, there have been changes in the calculation of benefits from July 1 . Also see “Directory of Minimum Wage Changes”.
New minimum wage
Sickness, maternity and child benefits, in general, should be calculated from the average earnings for the billing period, that is, for the two years preceding the onset of illness, maternity leave or vacation of the year (from January 1 to December 31). Accordingly, if an employee, say, fell ill in July 2021, then the billing period will be 2014 and 2015 (Part 1, Article 14 of Federal Law No. 255-FZ of December 29, 2006).
However, earnings for the billing period should not be less than a certain amount. The state guarantees the calculation of benefits based on the minimum allowable earnings. It is defined like this:
Accordingly, if an insured event (illness, maternity leave or parental leave) occurred after July 1, 2021, then the minimum earnings for the billing period will be 180,000 rubles. (RUB 7,500 × 24 months).
Before July 1, the “minimum wage” for the billing period was 148,896 rubles. (RUB 6,204 × 24 months)
To find out the minimum average daily earnings for calculating benefits, the accountant needs to divide the resulting value by 730. The following formula is used:
Accordingly, from July 1, 2021, the minimum average daily earnings is 246.58 rubles per day (180,000 rubles / 730 days). From July 1, 2021, the average daily earnings for calculating benefits cannot be less than this value.
Before July 1, the average daily earnings were 203.97 rubles (6,204 rubles × 24 months / 730). That is, the average daily earnings increased by 42.61 rubles (246.58 rubles – 203.97 rubles).
Earning less than minimum
The accountant of an organization or individual entrepreneur should ensure that employee benefits are calculated correctly. This will allow you to easily reimburse benefits from the Social Insurance Fund even after July 1, 2016 . Let us explain what to pay attention to.
So, let’s assume that the insured event (illness, maternity leave or the start of parental leave) occurred in July 2021. The calculation period will be 2014-2015. To calculate the benefit, the accountant needs to determine the average daily earnings using the following formula:
When calculating temporary disability benefits, the number of days should be substituted into this formula - 730. If you are calculating maternity or child care benefits, then the number of days may be less, since days of illness, maternity leave, child leave and release from work are excluded from the calculation period with preservation of earnings (clauses 3 and 3.1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ).
Based on the results of this calculation, the average daily earnings cannot be less than the amount calculated from the minimum wage. That is, from July 1, 2016, the average daily earnings cannot be less than 246.58 rubles per day.
Keep in mind that when determining the minimum average daily earnings, you must take into account the minimum wage on the date of the insured event. Accordingly, if an employee gets sick or if an employee goes on maternity leave before July 1, 2021, then use the minimum wage in the amount of 6,204 rubles in the calculation. In this case, the minimum amount of daily earnings will be 203.97 rubles. (6204 × 24 months / 730 days). If the insured event occurred on July 1 or later, then focus on the “minimum” of 246.58 rubles. (RUB 7,500 × 24 months / 730 days).
For clarity, the amount of benefits from July 1, 2016 using the example of payment for a period of incapacity for work. Also see “How sick leave is paid in 2021.”
An example of calculating sickness benefits from the minimum wage. I.A. Feoktistova was ill from July 19 to July 27, 2021 (9 calendar days). Her insurance experience is 2 years and 3 months. The amount of payments in her favor for the billing period (2014 and 2015) amounted to 158,650 rubles. Under such conditions, the actual average daily earnings of I.A. Feoktistova is equal to 217.33 rubles. (RUB 158,650/730). However, the average daily earnings, calculated from the minimum wage, is 246.58 rubles. (RUB 7,500 × 24 months / 730). This amount is higher than I.A.’s actual earnings. Feoktistova: 246.58 rub. > 217.33 rub. Therefore, to calculate sickness benefits, the accountant should take the value calculated based on the minimum wage. Since the experience of I.A. Feoktistova is less than 5 years old, the amount of her benefit will be 60% of average earnings (clause 3, part 1, article 7 of the Federal Law of December 29, 2006 No. 255-FZ). As a result, the amount of sickness benefit will be 1331.53 rubles. (RUB 246.58 × 60% × 9 days).
So, using an example, you can trace the increase in benefits from July 1, 2021 . After all, if the minimum wage had not been increased, then the accountant would have to use the average daily earnings of 203.97 rubles as the average daily earnings.
Please note: if a regional coefficient applies in your area, multiply the minimum benefit calculated from the minimum wage by it. That is, if in the area where I.A. Feoktistov’s coefficient was set at, say, 1.7, then the amount of benefits due to her would be 2263.60 rubles. (RUB 246.58 × 60% × 9 days × 1.7).
The procedure for calculating benefits in force in 2014
1. Calculation of sick leave for temporary disability in 2014.
In 2014, the amount of sick leave benefits is calculated in the same way as in 2013.
Only the minimum wage will change (RUB 5,554 from 01/01/2014) and the maximum amount of sick leave payment.
