How to calculate sick leave from the minimum wage in 1C:Salary, taking into account the regional coefficient from June 19, 2021.

Minimum wage and regional coefficient in 2021

Before the adoption of the new law, some injustice was seen in the calculation of benefits: when comparing the actual amount of average earnings with the minimum wage, the regional coefficient (RC) was not taken into account. Although, when accruing, the final benefit amount was adjusted by an increasing factor. As a result, employees whose earnings were higher than the minimum wage, but lower than the minimum wage taking into account the Republic of Kazakhstan, received a smaller amount than those who were immediately assigned benefits at the “minimum wage”.

As of June 19, 2020, this imbalance has been eliminated. When calculating benefits after this date, the employer immediately adds regional coefficients and allowances to the minimum wage.

How is sick leave with the regional coefficient calculated?

This procedure is purely individual for each subordinate, as it takes into account many nuances. If an illness, injury of any severity or quarantine has caused the need to undergo sanatorium-resort, inpatient rehabilitation or rehabilitation after prosthetics, the size of the coefficient is affected by work experience:

If the experience is 8 years or more, then the additional payment is 100%, that is, it is identical to the salary.
If an employee has 5 to 8 years of experience, the coefficient is slightly lower - 80% of the salary.
And if an employee has worked for only 5 years, then the additional payment for sick leave is only 60% of the standard salary.

In addition to information about percentages, when calculating sickness benefits, the average salary per day and how many days the temporary disability lasted are taken into account.

Before calculating the amount of the benefit with the regional coefficient, it is necessary to calculate the employee’s earnings per day. To do this, use the following formula: SDZ = Zp2/730 .

The designations are deciphered as follows:

SDZ is the average wage per day;
Zp2 is the employee’s salary for the two previous years.

After this calculation is completed, they begin to calculate the regional coefficient. The formula used is: PVN = (SDZ × KD) × RV + RK.

Let's understand the notation:

PVN is sickness benefit;
SDZ – a person’s salary for the previous two years;
CD – the sum of days during which the employee was temporarily disabled;
РВ – payment of benefits based on length of service;
RK is the regional coefficient.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

An example of calculating PVN. Let's take the following information. The employee was sick for 14 days – this is a sickness period. We take 60% for RV, and 15% for RK. SDZ is known from the previous calculation. Further:

Calculate (SDZ × CD) – 1897.26 × 14 = 26561.64.
We make the final calculation: (SDZ × KD) × RV + RK – 26561.64 × 0.6 + 0.15 = 15937.134.

As a result, it turns out that the benefit for temporary unemployment due to illness is equal to 15,937.134 rubles for two weeks for this prospective employee.

This is important to know: How long will the Social Insurance Fund pay for sick leave in 2021?

Calculation of the minimum wage taking into account the regional coefficient

The new wording provides that the rules apply to persons whose work experience is less than six months, or who had no earnings in previous years, or to citizens with low average earnings. At the same time, the federal, not regional, minimum wage is used for calculation (in 2021 - 12,130 rubles).

Let us show with an example how to calculate sick leave according to the minimum wage with the regional coefficient in practice.

Example 1

Primus LLC operates in the Perm region. The regional coefficient in the city of operation is 1.15. In July 2021, a company employee brought sick leave. The start date of incapacity for work is 06/25/2020, the end date is 07/01/2020. The length of service of this employee on the day the illness began is 5 months (benefits for up to 5 years of experience are based on 60% of average earnings).
How the accounting department of Primus LLC calculates the benefit:
The federal minimum wage is adjusted to the Republic of Kazakhstan, equal to 1.15:
12130 x 1.15 = 13949.50 rub.
The daily allowance amount will be:
13949.50 x 24 months. / 730 x 60% = 275.17 rub.
The benefit is calculated based on the number of days of illness:
275.17 x 7 days = 1926.19 rubles.
When issuing funds, the accounting department will withhold personal income tax of 13% (1926.19 x 13% = 250 rubles), so the employee will receive less: 1926.17 - 250 = 1676.17 rubles.

When calculating sick leave in 2021, you should keep in mind the following: Law No. 104-FZ dated 04/01/2020 stipulates that from April to December 2020, the amount of benefits calculated from average earnings (when recalculated for a full month) should not be lower the minimum wage, and in case of part-time employment, the amount of benefits from the minimum wage is determined in proportion to the time worked.

Example 2

Variant LLC operates in Murmansk. Regional coefficient – 1.8. In August, the employee was ill for 10 days, for which he presented a sick leave certificate issued by the medical institution. The employee's salary for 2021 is 248,000 rubles, for 2021 - 260,000 rubles, 3 years of experience.
How the Variant accounting department calculated the allowance:
calculated the actual average daily earnings:
(248000 + 260000) / 730 = 695.89 rubles.
adjusted it according to the length of service (for up to 5 years of experience, 60% of average earnings are paid):
695.89 x 60% = 417.53 rub.
compared it with the maximum size:
417,53 < 2301,37;
To compare with the minimum, the average of the minimum wages was calculated:
12130 x 1.8 / 31 (number of days in August) x 60% = 422.59 rubles;
because the actual amount turned out to be less (417.53<422.59), the payment was calculated according to the minimum wage;
benefit amount for 10 days of illness:
422.59 x 10 days. = 4225.90 rub.
Since personal income tax is withheld from disability benefits (4225.90 x 13% = 549), the employee will receive 13% less:
4225.90 - 549 = 3676.90 rub.

Examples of calculating temporary disability benefits in 2021

Let's look at several examples of calculating temporary disability benefits in order to demonstrate in figures the changes that have occurred and determine the impact of temporary rules (the period of their application from 04/01/2020 to 12/31/2020) on the calculation of sick leave. Sick leave will begin at different periods:

during the period of validity of the “old” rules before the start of the temporary rules (until 04/01/2020)
during the period of validity of the “old” rules when temporary rules are imposed on them, but before the entry into force of the “new” rules (from 04/01/2020 to 06/18/2020)
during the period of validity of the “new” rules when temporary rules are imposed on them (from 06/19/2020 to 12/31/2020)
during the period of validity of the “new” rules after the expiration of the temporary rules (from 01/01/2021)

In order to compare the calculation results, we assume that the same minimum wage = 12,130 rubles applies to all dates of the start of temporary disability.

Example 1. Calculation “as before” until the temporary rules are in effect in 2021

The employee’s sick leave began on March 15, 2020. Sick leave will be calculated according to the “old” rules until the temporary rules come into force.

We will calculate temporary disability benefits step by step.

Determining the actual average daily earnings of an employee:
Determination of the minimum average daily earnings based on the minimum wage, taking into account the employee’s rate. With the “old” algorithm, at this stage the minimum wage is taken excluding regional coefficient. The minimum average daily earnings will be:
Selecting the maximum of two calculated values (actual and minimum average daily earnings):
Determining the amount of daily benefits based on the average daily earnings and length of service of the employee:
An increase in the amount of daily benefits in the Republic of Kazakhstan, if the daily average is calculated based on the minimum wage. If the daily allowance is calculated based on the minimum average daily earnings, and not the actual average daily earnings of the employee, then the daily allowance must be increased by the regional coefficient:
The total amount of temporary disability benefits will be equal to:

In this case, when using the “old” calculation rules before the entry into force of the temporary rules for sick leave, the employee’s actual average earnings are compared with the minimum average earnings calculated based on the “ bare ” minimum wage (without taking into account the regional coefficient). The minimum average turned out to be greater than the actual average, so the final benefit amount is multiplied by the regional coefficient.

Example 2. Calculation “in the old way” during the period of validity of the temporary rules before the start of the “new” rules

The employee’s sick leave began on May 15, 2020. Sick leave will be calculated according to the “old” rules during the period of validity of the temporary rules, but before the start date of the “new” rules.

We will calculate temporary disability benefits step by step.

Calculations for the first three stages will be the same as in Example 1.

Determining the actual average daily earnings of an employee:
Determination of the minimum average daily earnings based on the minimum wage, taking into account the employee’s rate. The minimum average daily earnings on sick leave are calculated according to the “old” rules, when the minimum wage is taken excluding regional coefficient. The minimum average daily earnings will be the same amount as in Example 1:
Selecting the maximum of two calculated values (actual and minimum average daily earnings):
Determining the amount of daily benefits based on the average daily earnings, taking into account the employee’s length of service:
Determination of the amount of daily benefits increased by the Republic of Kazakhstan for benefits calculated on the basis of the minimum wage. Just as in Example 1, the daily benefit is calculated based on the minimum, and not the actual average daily earnings, therefore the amount of the daily benefit should be increased by the regional coefficient:
Temporary procedure (for sick leave starting from 04/01/2020 to 12/31/2020). Determination of the minimum daily benefit, calculated based on Minimum wage taking into account the Republic of Kazakhstan and employee rates, regardless of work experience:
Temporary procedure (for sick leave starting from 04/01/2020 to 12/31/2020) Selecting the maximum of the two daily benefits received. At this stage, daily benefits calculated based on minimum daily average earnings (step 5) with a daily allowance calculated based on Minimum wage (step 6):
The total amount of temporary disability benefits was equal to:

In this case, when using the “old” calculation rules during the period of validity of the temporary rules before the entry into force of the “new” rules, just as in Example 1, the actual average earnings of the employee are compared with the minimum average earnings calculated without taking into account the regional coefficient. Because When calculating the daily allowance, the minimum average was used (it turned out to be greater than the actual average), then the amount of the daily allowance is multiplied by the regional coefficient.

Example 2 adds temporary rules when calculating a minimum daily benefit amount that exceeds the daily benefit amount calculated based on average earnings. Therefore, the temporary rules “interrupt” the effect of the “old” rules and the final amount of the benefit is calculated based on the minimum amount of daily benefit determined according to the temporary rules.

Example 3. Calculation “in a new way” during the period of validity of temporary rules

The employee’s sick leave began on July 15, 2020. Sick leave will be calculated according to the “new” rules during the period of validity of the temporary rules.

We will calculate temporary disability benefits step by step.

Differences in calculations from Example 1 and Example 2 will begin already at the second stage.

Determining the actual average daily earnings of an employee:
Determination of the minimum average daily earnings based on the minimum wage, taking into account the employee’s rate and the Republic of Kazakhstan. The minimum average daily earnings on sick leave will be calculated according to the “new” rules, when the minimum wage is already taken taking into account the regional coefficient. The minimum average daily earnings will be equal to:
Selecting the maximum of two calculated values (actual and minimum average daily earnings):
Determining the amount of daily benefits based on the average daily earnings and length of service of the employee:
Unlike Example 1 and Example 2, at stage 5 there is no need to increase the daily allowance by the regional coefficient (although the minimum, and not the actual average daily earnings of the employee, is taken for the calculation), because this was done at the stage of calculating the minimum average daily earnings (step 2).
Temporary procedure (for sick leave starting from 04/01/2020 to 12/31/2020) Determination of daily benefits calculated on the basis of Minimum wage taking into account the Republic of Kazakhstan and employee rates, regardless of work experience:
Temporary procedure (for sick leave starting from 04/01/2020 to 12/31/2020) Selecting the maximum of the two daily benefits received. Our examples compare daily benefits calculated based on minimum daily average (step 5), with daily allowance calculated based on Minimum wage (step 6).
The total amount of temporary disability benefits was equal to:

In this case, unlike Example 1 and Example 2, during the period of validity of the “new” rules, the employee’s actual average earnings are compared with the minimum average earnings calculated taking into account the regional coefficient. Therefore, if it turns out that the minimum average is greater than the actual average, then the final benefit amount is no longer multiplied by the regional coefficient. However, in Example 3 there are also temporary rules that “interrupt” the results of the “new” rules and, as a result, sick leave is calculated based on the minimum daily benefit determined in accordance with the temporary rules.

Example 4. Calculation “in a new way” after the expiration of temporary rules

The employee’s sick leave began on January 15, 2021. Sick leave will be calculated according to the “new” rules after the temporary rules expire.

We will calculate temporary disability benefits step by step.

The calculations for the first four stages will be the same as in Example 3.

Determining the actual average daily earnings of an employee:
Determination of the minimum average daily earnings based on the minimum wage, taking into account the employee’s rate and the Republic of Kazakhstan. The minimum average daily earnings on sick leave will be calculated according to the “new” rules when the minimum wage is taken taking into account the regional coefficient. The minimum average daily earnings will be:
Selecting the maximum of two calculated values (actual and minimum average daily earnings):
Determining the amount of daily benefits based on the average daily earnings and length of service of the employee:
Also, as in Example 3, at stage 5 the daily allowance does not need to be increased by the regional coefficient (although the minimum, and not the actual average daily earnings of the employee, is taken for the calculation), because this was done at the stage of calculating the minimum average daily earnings (step 2).
Total amount of temporary disability benefit Since the temporary rules have expired, there is no need to determine the minimum daily benefit and compare the daily benefit calculated in step 5 with it. The benefit amount is equal to:

In ZUP 3, the total benefit amount differs from the calculated one by 2 kopecks and amounts to 861.37 rubles.

In this case, as in Example 3, during the period of validity of the “new” rules, the employee’s actual average earnings are compared with the minimum average earnings calculated taking into account the regional coefficient. Therefore, if it turns out that the minimum average is greater than the actual average, then the final benefit amount no longer needs to be multiplied by the regional coefficient, as had to be done under the “old” rules. In Example 4, the temporary rules have already expired, so the calculation occurs only taking into account the “new” algorithm.

Calculation for part-time work

If an employee works on a reduced schedule, on a part-time or part-time basis, average earnings are calculated in proportion to the time worked. Therefore, for the purposes of calculating payments, the minimum wage, taking into account the Republic of Kazakhstan, is also adjusted to the employment rate.

Law No. 175-FZ stipulates a special condition for monthly child care benefits: its size in any calculation cannot be lower than the minimum level specified in the law of May 19, 1995 No. 81-FZ for non-working persons - from 06/01/2020 this is 6752 rub.

Examples of calculating parental leave for up to 1.5 years in 2021

For parental leave starting from 06/01/2020, changes in the calculation according to the “new” algorithm will not be noticeable, because from June 1, 2020, the minimum amount of benefits for caring for the first and subsequent children was increased.

For more details, see - From June 1, 2021, the minimum amount of benefits for child care up to 1.5 years has been increased

Let's look at examples of calculating parental leave, taking the same initial data:
Work experience as of 03/01/2020 – 5 years
Number of bets taken - 1
Earnings for the previous two years – 250,000 rubles.
Regional coefficient – 1.2
There are no days excluded from the calculation.
Registering maternity leave for the first child
The examples will differ in the start dates of parental leave: one is 04/01/2020, the second is 07/01/2020.

Example 1. Parental leave began before 06/01/2020.

Leave to care for the first child began on April 1, 2020. Calculation in April is carried out according to the “old” rules. Let's also look at the change in the amount of the benefit, starting from June 2021, due to the fact that as of 06/01/2020, new minimum amounts of child care benefits for children under 1.5 years of age were established.

We will calculate the allowance for caring for the first child step by step.

Determining the actual average daily earnings of an employee:
Determination of the minimum average daily earnings based on the minimum wage, taking into account the employee’s rate. With the “old” algorithm, at this stage the minimum wage is taken excluding regional coefficient. The minimum average daily earnings will be:
Selecting the maximum of two calculated values (actual and minimum average daily earnings):
It turns out that the employee’s actual average daily earnings are less than the minimum daily average calculated from the minimum wage, so child care benefits for a full month will not be calculated according to the formula:
12,130 (minimum wage) * 1.2 (RK) * 1 (number of rates) * 40% = 5,822.40 rub.
The legally established minimum for the first child, taking into account the Republic of Kazakhstan, will be:
Determining the amount of benefits for caring for the first child by choosing the maximum of two values: 40% of the minimum wage (step 4) and the legally established minimum (step 5):
6,752 (legally established minimum for the first child) * 1.2 (RK) = 8,102.40 rubles. When calculating the benefit for June, 40% of the minimum wage as of the start date of parental leave, taking into account the Republic of Kazakhstan, will be compared with the new minimum amount of benefit for caring for the first child, taking into account the Republic of Kazakhstan. The latter will be greater. The amount of the benefit for caring for the first child in June 2021 will be:
RUB 8,102.40 (5,822.40 (40% of the minimum wage as of the start date of vacation, taking into account the RK and rate) < 8,102.40 (legally established minimum, taking into account the RK))

At the same time, in June 2021, in order to correctly calculate the amount of child care benefits, no additional information on the employee is required to be entered into ZUP 3. It is only necessary that the minimum benefit levels be updated in the program.

More details:
How to update legal values in ZUP 3?
How to update legal values in ZUP 3 manually?

Based on this example, it turns out that when using the “old” calculation rules, the employee’s actual average earnings are compared with the minimum average earnings calculated without taking into account the regional coefficient. If it turns out that the minimum average is greater than the actual average, then the benefit amount is calculated as 40% of the minimum wage as of the start date of care leave, taking into account the regional coefficient. Moreover, this amount should not be less than the legally established minimum, taking into account the regional coefficient.

Following these rules in our example, it turned out that until 06/01/2020, the amount of the benefit for caring for the first child was calculated based on 40% of the minimum wage on the start date of the vacation, taking into account the Republic of Kazakhstan, and from 06/01/2020 it began to be equated to the legally established minimum benefit for caring for the first child, taking into account the Republic of Kazakhstan.

Example 2. Parental leave began after 06/01/2020.

Leave to care for the first child began on July 1, 2020. The calculation is carried out according to the “new” rules.

We will calculate the allowance for caring for the first child step by step.

Determining the actual average daily earnings of an employee:
Determination of the minimum average daily earnings based on the minimum wage, taking into account the Republic of Kazakhstan and the employee’s rate. With the “new” algorithm at this stage the minimum wage is taken taking into account the regional coefficient. The minimum average daily earnings will be:
Selecting the maximum of two calculated values (actual and minimum average daily earnings):
It turns out that the employee’s actual average daily earnings are less than the minimum daily average calculated from the minimum wage, taking into account the Republic of Kazakhstan, so the care allowance for a full month will not be calculated according to the formula:
12,130 (minimum wage) * 1.2 (RK) * 1 (number of rates) * 40% = 5,822.40 rub.
The legally established minimum for the first child, taking into account the Republic of Kazakhstan, will be:
Determining the amount of benefits for caring for the first child by choosing the maximum of two values: 40% of the minimum wage (step 4) and the legally established minimum (step 5):

When using the “new” calculation rules, the employee’s actual average earnings are compared with the minimum average earnings calculated taking into account the regional coefficient. It turns out that here, when directly compared, the minimum average turns out to be larger compared to the calculation according to the “old” rules (Example 1). If it turns out that the minimum average is greater than the actual average, then the benefit amount is calculated as 40% of the minimum wage as of the start date of care leave, taking into account the regional coefficient. Moreover, this amount should not be less than the legally established minimum, taking into account the regional coefficient.

As a result, in our example, the legally established minimum, taking into account the regional coefficient, turned out to be the largest value, according to which the amount of the benefit for caring for the first child was calculated.

See also:
New rules for applying the regional coefficient when calculating benefits based on the minimum wage
From June 1, 2021, the minimum amount of childcare benefits for children under 1.5 years of age has been increased
Amounts of the minimum wage, benefits, insurance premium rates in 2019-2020 (memo)

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Is the northern surcharge taken into account?

For workers in the Far North and equivalent areas, both regional coefficients and northern bonuses are used when calculating wages. But when calculating minimum wage benefits, both the regional and northern coefficients are not used simultaneously. The law states that the rule applies specifically to the regional coefficient. Therefore, when paying benefits at the “minimum wage”, only the Republic of Kazakhstan should be taken into account. Northern allowances are taken into account when calculating payments based on actual earnings as part of the amounts taken into account in the billing period for the previous 2 years.

Who sets the size of the regional coefficient

The size of the regional coefficient is established by the Government of the Russian Federation. The regional coefficient is different for each territorial subject and depends on the complexity of the conditions in which the working population has to work (RF RF No. 216 of 04/17/2006, Federal Law No. 4520-1 of 02/19/1993). Previously, we told you what sizes are set for regional coefficients for 2020.

Sick leave based on the minimum wage

The amount of temporary disability benefits cannot be less than the amount of benefits calculated from the minimum wage.

A benefit in the amount of no more than 1 minimum wage for a full calendar month of illness is also paid to those employees who have an insurance period of less than six months (Clause 6, Article 7 of the Federal Law of December 29, 2006 No. 255-FZ).

Therefore, it is necessary to determine the minimum earnings for two years. It is equal to the amount of the minimum wage established on the day of the insured event (onset of illness), multiplied by 24 months.

Then you need to compare two amounts: the amount of the employee’s actual earnings and the amount of the minimum earnings for two calculation years. The comparison is made through average daily earnings. To calculate benefits, you must choose the larger of these two values.

What happens if you don’t apply the regional coefficient?

The regional coefficient is calculated for an amount exceeding the minimum wage, therefore, wages for citizens working in regions with difficult climatic conditions cannot be lower than the fixed amount of the minimum wage multiplied by the RK

. If this happens, it means that the employer has violated the norms of the Labor Code of the Russian Federation and penalties and other administrative penalties should be applied to him.

For delays in payment of wages, the responsible persons of the organization are liable in accordance with Art. 142 TK. The regional coefficient increases workers' earnings, so if it is not calculated, the employer faces a fine: for a legal entity - up to 50,000 rubles

., director -
up to 20,000 rubles
.
If such a violation is repeated, the manager may be suspended for 3 years, and the organization will be fined up to 100,000 rubles. If malicious intent or self-interest is detected on the part of the employer, the culprit will face criminal liability under Art. 145 of the Criminal Code. This article provides for imprisonment for a period of 1 year.

Are all regions assigned a regional coefficient?

No, not everyone. First of all, we took care of those who live in difficult climatic conditions. The highest premiums are awarded to residents of the Far North. But residents of, for example, Moscow and St. Petersburg are not entitled to a regional salary coefficient. A complete list of regions and the size of the regional coefficient that is established for them can be found in the table.

The maximum value of the regional coefficient is used in the oil and gas industry, and the minimum in the non-production area. Variations are set in the range from 1.15 (Karelia) to 2.0 (territories near the coast of the Arctic Ocean).

What situations does the new procedure apply to?

A new procedure for calculating benefits was introduced by Law No. 175-FZ dated 06/08/2020 “On Amendments...”. It applies to the following types of benefits (Article 14 of the Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance...”):

for temporary disability;
for pregnancy and childbirth;
monthly child care up to 1.5 years old.

All these benefits are determined based on the average salary for the previous 2 years, except in cases where (clause 1.1 of Article 14 of Law No. 255-FZ dated December 29, 2006):

there is no official income for the previous 2 years;
Average monthly earnings for the previous 2 years are less than the minimum wage.

The new calculation procedure will apply to all employees whose wages over the previous 2 years were more than 24 minimum wages, but below 24 minimum wages, taking into account the regional coefficient.

If you have questions about the new procedure for calculating benefits, you can find answers to them in ConsultantPlus.

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