The procedure for calculating the amount of sick leave depending on length of service

How does compensation for disability benefits depend on length of service?

When paying sick leave, the percentage by which the average earnings used to calculate disability benefits will depend on the length of service. The amount of sickness benefits and the procedure for their calculation are reflected in the Law “On Compulsory Social Insurance” dated December 29, 2006 No. 255-FZ.

The same regulatory act also describes other cases when a reduction in sickness benefits is applied by adjusting the average wage by a specified percentage. In these cases, the percentage of sick leave will not depend on length of service.

For example, this applies to caring for a sick child. If the child is being treated in a hospital, the general calculation rules apply. But if a child is being treated at home, then according to the general rules, only the first 10 days are paid, after which the percentage of sick pay depending on the length of service is not applied, and payment is made based on 50% of the average wage.

Before you figure out what the sick leave payment will be depending on your length of service, you should understand how to determine the duration of work used for calculation: what periods are included in it and what documents confirm this.

The Ministry of Health and Social Development described in detail the procedure for calculating the length of service for accruing sick leave in Order No. 91 dated 02/06/2007. According to this normative act, the length of service for social insurance purposes includes the following periods:

• activities under an agreement drawn up in accordance with the Labor Code of the Russian Federation;
• civil services;
• other employment, the payment of which was subject to social insurance;
• military service.

Read about the specifics of including military service in the insurance period in the publication “Is military service included in the insurance period (nuances)?” .

Percentage of sick pay based on length of service in 2018

The amount of sick leave payment depends on the percentage of length of service:

• if the subject has less than six months of insurance experience, there is no profitability for the previous two years, or this indicator is less than the minimum wage multiplied by 24 months of the billing period, then the payment percentage will be 60;
• when the subject’s insurance experience is less than 5 years, he also has the right to claim 60% of the calculated benefit;
• if the length of service is from 5 to 8 years of regular insurance contributions, then the percentage to which the employee is entitled to claim when calculating sick leave benefits is 80;
• when the experience is more than 8 years, the person has the right to receive 100% of the calculated temporary disability benefit.

The considered indicators are applicable to any categories of workers in all fields of activity.

Calculation of insurance experience and documents confirming it

Sick leave pay is determined depending on the length of service, which is confirmed by a valid work book. If for some reason an individual provides 2 books, then one of them is invalid.

Read more about this in the article “Is it possible to have two work books at the same time?” .

But if for some reason the labor records do not reflect all the activities of an individual, the length of service can be confirmed:

• an employment contract drawn up in accordance with the norms of the Labor Code of the Russian Federation in force at the time of conclusion;
• a certificate from the employer issued by the employer;
• extracts from orders, personal accounts and payroll statements;
• military ID or other documents confirming military service;
• any other document confirming payments for compulsory social insurance from the income of an individual (this can be a certificate from financial authorities, archival institutions, the Social Insurance Fund or other organizations).

IMPORTANT! If the employer did not pay social insurance payments from his employee’s earnings, then he does not have the right to issue a certificate to confirm the insurance record.

All of the above documents must have the number, date, full name of the insured person and all data about his work. In the event of a discrepancy between the full name in the document confirming the length of service for accruing sick leave and the passport, the authenticity of the document is established either by providing evidence of the legality of the change in the last name or first name, or in court.

There are only two basic rules for calculating the insurance period:

• Every 30 days is considered one month, and every 12 months is considered a year;
• if there is no specific month in the supporting document, the start or end date of employment is considered to be July 1, and if there is no specific date in the month, the beginning or end of the period is set to the 15th.

Example

The certificate of military service indicates the period from 2011 to 2012. In this case, only 1 calendar year will be included in the insurance period - from July 1, 2011 to July 1, 2012.

Calculation procedure

To calculate the percentage of sick pay based on length of service, certain criteria and values ​​are used. Knowing them, you can independently calculate payments.

Calculation criteria

In accordance with Federal Law No. 125 of 1998, every employed citizen has the right to receive cash payments in a certain percentage, but taking into account his experience. The following table is presented for your study.

The average monthly earnings for the previous 2 years are taken into account. Two years is 730 days before the time when the employee issued a sick leave. For example, if an enterprise worker went for treatment in 2021, the amount of average monthly earnings will be calculated from income for 2021 and 2021.

What periods are taken into account?

Only the insurance period for paying sick leave is taken into account - all the time when the employee was insured by the company and made transfers to the Social Insurance Fund. As a result, the period of official employment is presented as follows:

• work under an employment contract - this does not exclude periods when insurance contributions were not transferred for the employee (for example, during maternity leave);
• Military service;
• labor activity in previously registered individual entrepreneurship;
• work in cooperatives and collective farms;
• the period of performance of duties as a deputy;
• employment in places of deprivation of liberty - at the moment only the time after November 1, 2001 is taken into account.

Throughout your working life, non-insurance periods occur that are not taken into account in the calculation. They are not calculated from the total number - the length of service is gained from insurance “segments”.

Calculation of length of service

Payment of a percentage of sick leave from length of service occurs after its preliminary calculation. For this, the following factors are taken into account:

• the period is taken into account only for a full month (30 days) and a full year (12 months);
• if a part-time employee was employed in several places, only those contributions to the Social Insurance Fund that he himself chooses are included in the length of service;
• for one employment, the working time can be formed, for example, as 5 months and 4 days - as soon as the “residual” days reach 30, they are converted to a month (the same is done over the years).

For example, citizen N. worked at the enterprise for 7 months and 8 days. Previously, his periods of official employment are presented as:

• 1 year, 4 months and 2 days;
• 11 months and 21 days;
• 3 years, 2 months and 3 days.

It follows that the total length of service is presented as 4 years, 24 months and 34 days, or 6 years, 1 month and 4 days. His percentage for payments is 80%. The following documents can confirm insurance periods:

• a written employment contract drawn up according to the basics of the Labor Code of the Russian Federation;
• certificates issued by employers or other government bodies;
• extracts from orders;
• personal accounts and statements issued upon payment of wages.

It is important to know! In most cases, the insurance period is confirmed by a standard work book, which includes the dates of entry into the enterprise and dismissal of the employee. The duration of employment is also indicated here.

Benefit calculation example

As an example, we can take the above situation regarding employee N. In 2021, he brought sick leave, which was issued on March 3. In total, the employee was unable to work for 12 days. Average earnings for 2 years are calculated as follows:

• total income for 2021 – 380 thousand rubles;
• total income for 2021 – 410 thousand rubles;
• income for 2 years – 790 thousand rubles.

The total amount is divided by 730 days, resulting in 1082.2 rubles. The benefit that the employee should receive is 1082.2*12=12986.4 rubles. This figure is calculated for 100%, but since citizen N. can only claim 80%, this means that his amount to be paid is only 12986.4*0.8=10389.12 rubles.

How is sick leave paid for less than 6 months of service?

Sick leave for less than 6 months of service is calculated based on the minimum wage, taking into account all the coefficients established for individual regions. This procedure is applicable to those employees who had no earnings for the two previous years or had some, but the basis for calculation turned out to be less than the minimum wage increased by 24.

The payment amount will be received as follows:

P = minimum wage × 24 months. / 730 × CD,

Where:

P - disability benefit;

Kd - number of calendar days of sick leave.

In this case, the minimum wage is assumed to be equal to the value that was in effect on the start date of the sick leave.

But there are cases when sick pay for less than 6 months of service will be calculated differently. This applies to situations where an employee in the billing period had an income higher than 24 times the minimum wage (for example, if he got a job in September 2021, and went on sick leave in January 2018. Moreover, his income from September to December was higher Minimum wage × 24). Then, to determine the amount of benefits, average earnings will be used (taking into account the rules for paying sick leave for less than 5 years of experience). But the total amount of benefits for a full calendar month should still not exceed the minimum wage.

For information on how the amount of the maximum minimum payment for sick leave is calculated, read the material “What is the minimum payment for sick leave in 2017-2018?”

How to calculate the insurance period for sick leave

The instructions on how to calculate length of service for sick leave in 2021 are quite simple.

Step 1. We determine the total period of service by summing up the full calendar years, months and days of work of a citizen for each place of work.

Step 2. Every 30 days in partial months is considered a full month, and 12 months are considered a full year of service. (Clause 21 of the Rules, approved by Order of the Ministry of Health and Social Development dated 02/06/2007 No. 91, Letter of the Social Insurance Fund dated 10/30/2012 No. 15-03-09/12-3065P).

Let's look at the calculation of length of service for sick leave in 2021 using an example:

• from 01/01/2011 to 07/05/2012 - 1 year, 6 months. and 5 days;
• from 07/06/2012 to 12/31/2012 - 5 months. and 25 days.

Let's sum it up: 1 year + 6 months. + 5 months + 5 days + 25 days = 1 year 11 months. 30 days.

We convert 30 days into a full calendar month and get: 1 year 12 months. insurance period

We convert 12 months into a year again, resulting in 2 full years of work experience for sick leave.

How much will accrual for sick leave be for insurance coverage of up to 3, 4, 5 years?

There are no separate instructions on how much sick leave is paid for 3 or 4 years of experience. If the work experience of the sick individual is less than 5 years, but more than six months, the certificate of incapacity for work is calculated in the amount of 60% of the average wage for the previous 2 years.

The same percentage, regardless of length of service, will be assigned to those who fell ill within a month from the date of dismissal and no later than 6 months after recovery came to their former employer for sick pay. This norm is prescribed in Part 2 of Art. 7 of the law of December 29, 2006 No. 255-FZ.

But if, by a court decision, the dismissal is declared illegal, and the employee is reinstated at his previous place of work, the amount of the benefit will have to be recalculated by applying the required percentage of sick pay depending on the actual length of service of the employee. This position directly follows from the provisions of Art. 394 of the Labor Code of the Russian Federation, as well as from the explanations of the Ministry of Labor in letter dated July 14, 2004 No. 3186-YUL. In this case, the adjustment should be made within 10 calendar days from the date of entry into force of the court decision in order to comply with the deadlines for assigning benefits specified in Part 1 of Art. 15 of Law No. 255-FZ.

How is compensation paid for sick leave if the insurance period is more than 8 years?

When an individual’s work experience exceeds eight years, the benefit amount is no longer reduced; 100% of the average wage is paid.

IMPORTANT! If at the time a person went on sick leave his length of service was, for example, 7 years and 11 months, and during the period of illness the length of service crossed the eight-year limit, then the benefit will still be 80% of the average wage. Even if an employee brings a continuation of sick leave issued after the date of reaching eight years of service, he cannot count on 100% payment. The length of service used for calculation is the one that was at the time of opening the first sick leave, since the period of incapacity for work certified by sick leave, taking into account all issued continuations, refers to one insured event. This position of social insurance is recorded in letter dated August 18, 2004 No. 02-18/11-5676.

Results

Determining what percentage of sick leave is given based on length of service is not always easy. There are nuances that affect both the determination of the length of service and the application of coefficients for calculating benefits depending on its duration.

But if you figure out what percentage of sick leave - it will depend on length of service or on other factors - you need to use, then the algorithm for calculating sickness benefits will become clear.
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