Is sick leave included in the calculation of average earnings?

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In accordance with the order of the Government of the Russian Federation dated May 23, 2021 N 670-, the Ministry of Labor and Social Development of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation, decides: ——————————— Collection of Legislation of the Russian Federation, 2021 , N 21, art. 2055.

1. The procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service (hereinafter referred to as the Procedure) determines the rules for calculating the average salary (average earnings) for cases determination of its size provided for by the Law of the Russian Federation “On Employment of the Population in the Russian Federation”, namely: ——————————— Collection of Legislation of the Russian Federation, 1996, No. 17, Art. 1915.

Changes for 2021

From 2021, the amount of sick leave benefits has changed slightly. Mainly, the key innovations for 2021 are the increase in maximum and minimum benefit limits. Also, starting from the new year, a new minimum wage has been established, which will also affect the amount of sick pay. The purpose of payments is still regulated in accordance with the provisions of Federal Law No. 255 of December 29, 2006, as amended on June 27, 2018.

In general, the overall result of calculating the amount of sick leave will be influenced by several points:

1. The time period used to determine average earnings is changing. In 2021, when making calculations, it is necessary to take data on accruals for 2021 and 2021.
2. Since new reporting periods will affect the determination of the level of payment, the value of the maximum base must be taken into account when calculating the minimum amount of hospital payment. For 2021, the maximum accrual base for the calendar year is 755 thousand rubles, for 2021 – 815 thousand rubles.

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Is sick leave (sick leave) subject to personal income tax?

When paying for sick leave in the Russian Federation, the following rule applies: the first three days of absence from work due to illness are paid by the enterprise, all the rest are paid by the Social Insurance Fund. Doubts may arise whether personal income tax is withheld from sick leave received from this Fund. It has already been said above that funds issued as part of the payment of sick leave are not included in the list of tax-free benefits. That is, the entire amount of sick leave must be subject to income tax.

But when determining the procedure, sometimes accountants have doubts about whether to withhold personal income tax from sick leave as when assessing wages, or are there differences? Please note that deductions here are carried out in a special manner, different from deductions from an employee’s salary.

What accruals are taken to calculate sick leave?

The maximum possible amount of compensation for sick leave is determined based on the calculation of average earnings corresponding to the value of the maximum base for taxation of insurance premiums for OSS. The value of this base is established annually by law.

In 2021, data for 2017-2018 is important:

1. for 2021 - 815,000 rubles;
2. for 2021—RUB 755,000.

You can learn more about the procedure for determining the maximum amount of sick leave in the article. The actual average earnings will be higher and closer to the maximum than:

1. the employee’s salary is higher for the 2 years preceding the year in which sick leave is calculated;
2. more months the employee received high wages during the corresponding 2 years.

The average earnings are calculated when calculating compensation for sick leave using the formula: SZ = GRP / 730, where: SZ - average earnings; GRP - all payments related to the calculation of temporary working capacity benefits.

How to reflect payments for sick leave in 2 personal income taxes

Temporary disability benefits are calculated based on average earnings over the last two years. But what to do if the employee recently got a job and has not yet worked for the established period in the organization. In order for accruals for calculating sick leave to be displayed correctly, the law obliges employers to issue an employee a certificate in form 182n upon dismissal.

In case of illness, medical institutions issue sick leave to the employee. It not only releases you from work, but is also the basis for receiving monetary compensation for the period of incapacity for work. Are such payments considered income for the employee and do they need to be shown in 2nd personal income tax.

Will income tax be withheld from sick leave in 2021?

Since sick leave benefits are part of the employee’s income, they must be subject to income tax. Clause 1 of Art. 217 states that benefits paid by the state for temporary disability are subject to taxes and are not exempt from them even if sick leave is issued for child care.

An extract of a document confirming the fact of the employee’s incapacity for work must be drawn up in accordance with the order of the Ministry of Health “On approval of the Procedure for the Social Insurance Fund of the Russian Federation to verify compliance with the procedure for issuing, extending and issuing certificates of incapacity for work” No. 1345 dated December 21, 2012.

What taxes are paid on sick leave in 2021?

As mentioned above, sick leave payments (with the exception of certain cases) are subject to taxation at the rate of 13% of the accrued amount. The employer has the right to assign additional financial assistance to its employees in connection with certain reasons for illness. For example, an additional payment up to the salary due to the illness of a child or the employee himself. If such additional payments are specified in a collective agreement or other local regulatory act, then they are not subject to taxation.

The minimum period of illness is 10 consecutive days. If necessary, the therapist can extend up to 30 days. If the patient does not recover, then a special commission is convened, which can extend the period of illness to 1 year. During this time, you need to either recover or apply for disability.

Sick leave and personal income tax

Income taxes are generally not withheld from state benefits paid. This applies to maternity benefits, unemployment benefits, funeral benefits, adoption benefits, etc. But the obligation to accrue it concerns payments for sick leave and other similar payments.

The personal income tax rate for sickness benefits is determined in accordance with the law.

The obligation to withhold income tax from income received during the period of illness remains regardless of the source from which it is paid. It does not matter who pays for sick leave - the employer or the Social Insurance Fund.

When calculating the amount of personal income tax, sick leave payment is attributed to the month for which it is issued.

Therefore, the personal income tax amount for April will be:

And the employee will receive for the month of April:

Personal income tax on sick leave

Today, in some constituent entities of the Russian Federation, there is a pilot Social Insurance Fund project, according to which the employer pays benefits only for the first three days of illness, and employees receive benefits for the period starting from the 4th day directly from the Social Insurance Fund, and (clauses 1, 6 of the Regulations, approved by the Resolution Government dated April 21, 2021 No. 294). It is from the “three-day” allowance that the employer needs to withhold personal income tax.

If your employee is sick, then during the period of temporary disability you must pay him benefits on the basis of the sick leave certificate submitted by him (Article 183 of the Labor Code of the Russian Federation, clause 1, part 1, article 2, part 1, article 13 of the Law of December 29, 2021 No. 255-FZ). In general, the first 3 days of illness from the employee’s period of incapacity are paid at the expense of the employer, the remaining days - at the expense of the Social Insurance Fund (Part 1, Article 3, Clause 1, Part 2, Article 3, Part 1, Article 6 of the Law dated December 29, 2021 No. 255-FZ ).

Is sick leave included in the calculation of average earnings?

In the first case, you need to be guided by the provisions of the law “On OSS from VNiM” dated December 29, 2006 No. 255-FZ and the Decree of the Government of the Russian Federation “On approval of the regulations on the procedure for calculating benefits for temporary disability and pregnancy benefits” dated June 15, 2007 No. 375 (hereinafter - resolution No. 375).

In the second - Art. 139 of the Labor Code of the Russian Federation, which contains information on the key points of calculating the average salary of personnel, and the Decree of the Government of the Russian Federation “On the peculiarities of the procedure for calculating the average salary” dated December 24, 2007 No. 922 (hereinafter referred to as Decree No. 922). Let's consider the calculation of average earnings (hereinafter referred to as AE) in more detail.

Let's start with non-insurance SZ (incl.

to determine the amount of vacation pay and compensation due to the employee for unused days of annual leave).

To calculate it, all income received by an employee of the company is taken into account, with the exception of those that, according to legal requirements, must be excluded from the calculation.

Is sick leave (sick leave) subject to personal income tax?

But when determining the procedure, sometimes accountants have doubts about whether to withhold personal income tax from sick leave as when assessing wages, or are there differences? Please note that deductions here are carried out in a special manner, different from deductions from an employee’s salary.

If, when calculating temporary disability benefits, an additional payment is made up to average earnings, then the corresponding personal income tax on sick leave is paid in the general manner (Articles 217, 226 of the Tax Code of the Russian Federation). Both officials and judges came to this conclusion (letters from the Ministry of Finance of Russia dated 05/06/2021 No. 03-03-06/1/299, dated 02/12/2021 No. 03-03-06/1/60, dated 12/24/2021 No. 03- 03-06/1/720, resolution of the Federal Antimonopoly Service of the North-Western District dated 07/07/2021 No. A26-2542/2021).

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In what cases are they charged?

Expert opinion

Kostenko Tamara Pavlovna

Lawyer with 10 years of experience. Author of numerous articles, teacher of Law

If the employee’s actual salary exceeds the amount of the maximum base for insurance contributions to the Social Insurance Fund, then insurance premiums will be calculated on the “surplus” that the employer pays in excess of the established maximum.

The fact is that the compensation provided to an employee during sick leave is calculated based on the amount of money earned over the previous two years before the insured event. If wages for a two-year period exceed average earnings, then either the amount of temporary disability payments will be less.

In such cases, the employer can pay up to the average salary from his own funds, and a percentage of this additional payment will have to be paid to the Social Insurance Fund. This practice is due to the fact that the amount that the employer pays as an additional payment does not fall under the category of state benefits, therefore, according to clause 1 of Art.

420 of the Tax Code, contributions to extra-budgetary funds must be accrued.

A similar situation can occur if compensation is calculated incorrectly, the ballot is filled out incorrectly, or the necessary documents are missing. Payments under these circumstances are not recognized as benefits, therefore, all necessary deductions are collected from them (Letter of the Federal Tax Service dated September 22, 2017 No. ED-4-15/19093).

What amounts and payments are included in the calculation of sick leave?

When determining the total amount of payments to an employee and his length of service, days of leave without pay, for child care, or taken for education and passing exams are not taken into account. Days added to vacation provided due to the employee’s illness during official paid leave or the need to care for a child are not included in the calculation. If, due to problems in the organization of activities, there was downtime in it, and during this period the employee fell ill, then these days are not included in the calculation.

The calculation of compensation for lost earnings is based on information from the last two-year period preceding the dates of the onset of illness or maternity leave. When calculating the amount of the payment, the income of the applicant for it, from which mandatory payments were previously withheld, is taken into account. Some categories of employees have the right to initiate a postponement of the calculation period if the implementation of the procedure will be beneficial to them. If a person works at an enterprise whose activities are classified as exceptions due to the exemption of employees’ wages from payment of insurance premiums, then the income received in the organization is included in the calculation of payment for the ballot despite the fact that mandatory payments were not withheld from it.

Composition and structure

What does it consist of? The payroll includes the following elements:

• wage. It is paid for work performed;
• wages in kind, cost of production. The law provides for the possibility of paying for labor with the products of an organization or enterprise;
• all types of awards. Formed by the enterprise to encourage employees, engineering, technical and management staff;
• compensation. Related to working conditions, combination of jobs, overtime, etc.;
• cash costs for products, services, food, accommodation, etc. provided to the employee free of charge;
• spending on the purchase of things that are provided to the employee free of charge. For example, uniforms. Can be replaced by benefits for receiving it or cash payments for acquisition;
• expenses for vacations, both main and additional, maternity leave, including compensation for unused vacation;
• remuneration for teenagers' work;
• costs associated with undergoing medical and other examinations, fulfilling duties assigned by the state;
• compensation to employees during liquidation, reorganization;
• bonuses for length of service, continuous experience, long-term work in one place;
• expenses for vacations provided to students;
• compensation for forced absenteeism, transfer to a lower-paid job, for temporary disability (sick leave);
• payments for shift work, travel time, all kinds of delays beyond the employee’s control
• salaries of third party employees under contracts;
• remuneration for student labor;
• special types of pensions and a number of other types of payments.

• targeted payments and bonuses from special funds;
• bonus for the year;
• financial assistance of all types;
• some pension supplements;
• some compensation, for example, for price increases;
• gratuitous loans, payment for travel, vouchers, social benefits;
• dividend payment.

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The structure of the wage fund at the enterprise table:

Is sick leave considered income?

Good afternoon. Article 136 of the Labor Code of the Russian Federation. Severance pay When an employment contract is terminated due to the liquidation of an organization (clause 1 of part one of Article 81 of this Code) or a reduction in the number or staff of the organization’s employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid severance pay in the amount of average monthly earnings, and he also retains his average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after the dismissal the employee applied to this body and was not employed by it. Severance pay in the amount of two weeks' average earnings is paid to the employee upon termination of the employment contract in connection with: the employee's refusal to transfer to another job, which is necessary for him in accordance with the medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence from the employer of the relevant work (clause 8 of part one of Article 77 of this Code), by conscripting the employee into military service or sending him to an alternative civilian service that replaces it, and a state body or organization has the right to go directly to the court or make a decision on sending the employer without interruption from work . . The groups and social benefits on labor issues described in detail by you, you must inform the employer about the reduction of the work book, and not the payment of benefits, and the other employer - in accordance with Art. 247 of the Labor Code of the Russian Federation and parental leave until the child reaches the age of three years, however, it does not necessarily notify the employer of the possible termination of the employment contract, but a work book at the initiative of the employer while maintaining the average job for him can be dismissed due to staff reduction, there is no obligation to provide medical certificate indicating the warning period. In relation to work activity, it is paid when calculating the total period of interest accrual, according to the promise, it is presented by the relevant authority, provided that it fully corresponds to the earnings. Decree of the Government of the Russian Federation dated April 16, 2021, 315, paragraph 1.3 of Article 285 of the Tax Code of the Russian Federation, establishes that after the termination of a compulsory insurance contract, one party (insurer) undertakes to pay for the contractual fee (insurance premium) paid by the other party (the policyholder) her other work, but not less than double the amount, and double the amount if she continues to work for the same employer (internal part-time work) and (or) fully or partially in kind or in foreign currency, or if she has no earnings and (or ) other income, as well as in other cases, if the collection of alimony in proportion to the earnings and (or) other income of the parent is impossible, difficult or significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected monthly, in a fixed sum of money or simultaneously in shares (in accordance with Article 81 of this Code) and in a fixed amount of money. 2. The amount of a fixed sum of money is determined by the court based on the maximum possible preservation of the child’s previous level of support, taking into account the financial and marital status of the parties and other noteworthy circumstances. 3. If there are children with each of the parents, the amount of alimony from one of the parents in favor of the other, less wealthy one, is determined in a fixed amount of money, collected monthly and determined by the court in accordance with paragraph 2 of this article. Article 89 of the Family Code of the Russian Federation. Responsibilities of spouses for mutual maintenance 1. Spouses are obliged to financially support each other. 2. In the event of refusal of such support and the absence of an agreement between the spouses on the payment of alimony, the following have the right to demand the provision of alimony in court from the other spouse who has the necessary means for this: a disabled spouse in need, a wife during pregnancy and for three years from the date of the birth of a common child, a needy ex-spouse caring for a common disabled child until the child reaches the age of eighteen or a common child who has been disabled since childhood, a disabled, needy ex-spouse who became disabled before the dissolution of the marriage or within a year from the date of dissolution of the marriage, a needy spouse who has reached retirement age no later than five years from the date of divorce, if the spouses have been married for a long time. 2. The amount of alimony and the procedure for providing it to the former spouse after divorce may be determined by agreement between the former spouses. Article 90. The right of a former spouse to receive alimony after divorce 1. The right to demand alimony in court from a former spouse who has the necessary means for this has: an ex-wife during pregnancy and within three years from the date of birth of a common child, a needy a former spouse caring for a common disabled child until the child reaches the age of eighteen or a common child who has been disabled since childhood, a disabled, needy former spouse who became disabled before the divorce or within a year from the date of divorce, a needy spouse who has reached retirement age age no later than five years from the date of divorce, if the spouses have been married for a long time. 2. The amount of alimony and the procedure for providing it to the former spouse after divorce may be determined by agreement between the former spouses. Article 83. Collection of alimony for minor children in a fixed amount 1. In the absence of an agreement between the parents on the payment of alimony for minor children and in cases where the parent obligated to pay alimony has irregular, variable earnings and (or) other income, or if this the parent receives earnings and (or) other income in whole or in part in kind or in foreign currency, or if he has no earnings and (or) other income, as well as in other cases, if the collection of alimony is in proportion to earnings and (or) other income of the parent is impossible, difficult or significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected monthly, in a fixed sum of money or simultaneously in shares (in accordance with Article 81 of this Code) and in a fixed sum of money. 2. The amount of a fixed sum of money is determined by the court based on the maximum possible preservation of the child’s previous level of support, taking into account the financial and marital status of the parties and other noteworthy circumstances. 3. If there are children with each of the parents, the amount of alimony from one of the parents in favor of the other, less wealthy one, is determined in a fixed amount of money, collected monthly and determined by the court in accordance with paragraph 2 of this article. Based on Article 166 of the Civil Code of the Russian Federation, it is carried out in court only with the consent of one of the spouses. 2. The parties have agreed that unjust enrichment is also not permitted. In case of delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. You are not the master of the spoken word, but the servant of the spoken word. 915-298-87-75 Skype: 1 for personal consultations.

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If he was on sick leave all this time (April or the second part of April), then this is a good reason. You just need to take it immediately after leaving sick leave. Sincerely, Lawyer Vitaly Mikhailovich Shishkin tel. 89002343687, 89284137918, e-mail: Skype rtyfgh1000

How is sick leave paid on weekends?

Weekends and holidays that fall during the period of incapacity for work of a specialist are subject to payment in accordance with the general procedure. Benefits are not accrued if illness occurs during vacation without pay; when using study leaves and in case of plant downtime. An employee must apply for a calculation of sick leave payments within six months from the end of the illness.

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Calculation and payment of sick leave in 2021

If the company employs a part-time worker who in the two previous years was employed by the same employers as in the year the benefit was assigned, then the number of sick leaves must correspond to the number of places of work. Then temporary disability benefits must be paid for all places of work.

The doctor has the right not to fill out the line “place of work - name of organization” (especially if the patient cannot correctly name the name of the organization). The employer can enter the name of the organization himself using a black gel, capillary or fountain pen and block letters. You cannot fill out the certificate of incapacity for work with a ballpoint pen or use ink of a different color.

How should sick leave be calculated and paid?

The company must pay for the first 3 days of sick leave; then, according to the law, the expenses must be borne by the Social Insurance Fund of the Russian Federation.

When payment is not due

It is worth remembering that sick leave is not paid in all cases. If an employee of the organization suffers an illness while he is on vacation at his own expense, then the bulletin is not subject to payment.

And also you should not hope for payment when a person is under any type of arrest. According to the law, the time spent undergoing forensic medical examinations also does not apply to paid sick leave.

The illness of an employee suspended from work is also not paid. If there is downtime at the enterprise and the employee falls ill after the start of this period, then sick leave is also not considered a basis for payment.

Under what conditions is the employer obliged to accrue sick leave?

Every company employee officially employed by the company has the right to sick pay to one degree or another under different conditions. The exceptions are those cases specified above.

Reasons for incapacity for work that led to the issuance of sick leave:

• disease;
• emergency or elective surgery;
• domestic or work injury;
• receiving disability;
• pregnancy and childbirth.

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Payment of sick leave: terms of payment of sick leave, amount

For those employees whose experience in the Social Insurance Fund does not exceed six months, payment of sick leave is made solely on the basis of the minimum wage established by law (minimum wage), without taking into account the level of wages. In the same way, benefits are calculated for workers with an average annual income less than the minimum wage (7,500 rubles per month).

The payment amount is calculated on the basis of labor income from which the employer made contributions to the Social Insurance Fund (2.9% of the employee’s accrued wages). Thus, if the official salary is 15,500 rubles, and the “gray” salary, not processed through accounting, is 30,000 rubles, then the average annual income of an employee will be 186,000 rubles. Accordingly, for 7 days spent on sick leave, the employee will receive:

Principle of collecting insurance premiums

The principle of taxation is the same for everyone. Working citizens are required to contribute a monthly percentage of their income to the following specialized organizations:

• Social Insurance Fund (SIF);
• Compulsory Health Insurance Fund (MHIF);
• Pension Fund (PFR).

Various forms of accrued insurance contributions go towards pension, social and medical security:

• payment of sick leave;
• pension;
• maternity leave compensation (BIR);
• medical service.

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The compulsory social insurance system provides for a procedure in which an employee’s income is subject to insurance contributions, and from these contributions are subsequently used to pay for sick leave. Future pensions are formed from monthly contributions to the Pension Fund.

Free medical care is covered by amounts transferred to the Compulsory Medical Insurance Fund. The receipt of funds into specialized funds occurs centrally - through employers.

It is the employing companies that serve as tax agents for their employees.

The state protects the funds citizens contribute to cover their social needs and establishes the liability of companies for evading the functions of a tax agent. Such an act is considered a crime.

According to Article 199.1 of the Criminal Code of the Russian Federation, an official who fails to transfer mandatory contributions for employees of an organization will be subject to criminal prosecution.

Is alimony calculated from sick leave?

But according to the relevant Government Decree and the Family Code, such payments are mandatory for this type of income. Therefore, accountants have every right to make deductions in favor of the child not only from wages, but on the basis of a medical document confirming temporary disability.

According to the RF IC, deduction for a child is made from all types of profit, with the exception of a certain list established by law. Alimony from sick leave and the procedure for calculating it rests with the accounting department of the organization in which the defendant works.

Deadlines for preparation and transmission of documents, payment of benefits

The accounting department of the organization, in accordance with Resolution No. 294, must receive an application and supporting documents from the employee no later than 5 calendar days

from the date of receipt, send them to the territorial body of the Fund with information for the appointment and payment of the appropriate benefit. That is, documents are sent to the fund in the form of an electronic register.

If the accounting department does not transfer all documents to the Fund or the information is incomplete, the territorial body of the Fund will send a notice within 5 working days about the need to provide the missing information.

Missing documents or information must be transferred to the fund within 5 working days from the date of receipt of the notice.

Payment of benefits to employees is carried out by the territorial branch of the Social Insurance Fund within 10 calendar days

from the date of receipt of the application and documents necessary for the assignment and payment of benefits.

Payment of benefits to employees is made:

• by transferring benefits to the bank account specified in the application or in the information register,
• through the federal postal service organization,
• through another organization at the request of the employee (his authorized representative).

What percentage of sick leave is paid?

Let's take a closer look at what the percentage of sick leave payment should be. They change step by step. This takes into account the total number of years worked in an officially registered workplace.

Minimum compensation is provided for less than 5 years of experience. In this case, the calculation is based on the minimum wage.

If the experience reaches 5-6 years, payment is 80% of the average salary. If the work experience is at least 5 (five) years, then when applying for compensation due to an injury at work, the payment will be at least 100% of the average salary.

When employment has reached the mark of 8-9 years, they pay for sick leave at a maximum rate of 100% of the average salary.

60% of average earnings are paid after dismissal. At the same time, it does not matter what length of service is minimum or maximum.

Work experience of 2 years gives the right to receive financial assistance to a disabled person both at the main and additional places of work.

What algorithm is used to calculate benefits?

The bulletin is calculated for each calendar day spent on sick leave. The amount of payment directly depends on the official length of service of the specialist, that is, on how long he worked in each organization.

How does the percentage of payment depend on length of service?

The amount of his benefit directly depends on the employee’s total insurance experience. The payment rate is calculated as a percentage. In relation to the 2021 rules, the dependence of the amount of payment on the employee’s length of service is as follows.

Table: how length of service is taken into account when paying sick leave

When should a young employee be paid the “minimum wage”

If it is impossible for an employee to calculate the average salary for the previous 2 years, it is necessary to use the minimum wage in the Russian Federation. Until June 30, 2021, the minimum wage was 7,500 rubles; from July 1, it increased to 7,800 rubles. This figure should be used as a starting point when calculating sick pay.

If contributions to the Social Insurance Fund of the Russian Federation have not previously been deducted from the employee’s salary, then the average salary for him will be considered the minimum wage level accepted in the Russian Federation.

Do I need to use the regional coefficient?

The regional coefficient is taken into account in the calculation only if the minimum wage is used for this calculation.

Determination of average earnings

To correctly calculate the average earnings in 2021, you need to focus on data on the level of income of an employee for 2021 and 2021. To correctly determine the value, it is necessary to focus on the following points:

1. The employee's salary level for the previous 2 years.
2. An indicator of tax deductions for 2 years that were made by the employer on behalf of the employee.
3. Information about the length of the employee’s work experience at the time of the onset of temporary disability. This information is necessary in order to determine what percentage will be used to determine the amount of sick pay. If the total length of service is less than 6 months, the minimum wage in effect at the time of going on sick leave is taken for calculation. Employees whose work experience is less than 5 years have the right to count on 60% of the average daily earnings. If the length of service is 5-8 years, a value of 80% is used. The highest level of sick pay is guaranteed for persons working in the organization for over 8 years and women on maternity leave. For them, the calculation is made according to the rule that the level of payment for sick leave will be equal to 100% of the earnings for 1 work shift.
4. The average salary of a hired employee for 1 working day. This value is calculated using a special formula:

SDZ = SDZ / 730 X %, where

SDZ – average daily earnings;

% - the established percentage of benefits based on length of service (60,80 or 100%).

1. The total duration of the period of temporary disability. This value is necessary to calculate the total amount of hospital payment. To determine the value, use the following formula:

VpT – disability payment;

SDZ – average daily income;

Kd – number of days of sick leave (calculated based on the data indicated on the sick leave certificate).

Accrual of minimum sick leave based on the minimum wage

The minimum amount of 370.85 rubles is used in situations where the employee’s income for the previous reporting period does not reach the minimum wage, or his total work experience is less than 6 months.

If an employee is officially employed for a short period of time (up to 6 months), when paying sick leave, only the minimum wage is taken into account, and not the level of average monthly earnings. Thus, employees with short work experience cannot claim sick leave in the amount of more than 370.85 rubles per day, even if their earnings for 1 work shift significantly exceed the specified amount.

The size of the marginal (maximum) benefit

The maximum amount of sick leave in 2021 depends on the amount of the maximum earnings for 2021 and 2021. According to the approved rules, for 2021 the level of annual income is 755 thousand rubles, in 2021 - 815 thousand rubles.

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In this case, the average daily earnings are calculated as follows:

(755 thousand rubles + 815 thousand rubles) / 730 days = 2150.68 rub.

This value is the maximum. This means that even if the indicators of the total level of income are more than the specified amounts, and the amount of earnings for 1 work shift exceeds 2150.68 rubles, the employee will be paid exactly this amount when going on sick leave.

How should average daily earnings be calculated?

In order to find out the average earnings of a person, you need to add up those payments that were paid to the employee over the previous 2 years, for which insurance premiums were accrued and paid.

If an employee has been working in an organization for less than 2 years, then his previous income from other employers is also taken into account, excluding contract agreements and payments for which contributions to the insurance fund have not been paid.

Formula for calculating sickness benefits

The income received by the employee for the previous 2 years should be divided by 730 working days: this figure will be considered the employee’s average earnings. Based on it, the amount of sick pay will be calculated.

How to set the sick leave payment date

Sick leave must be paid in the first pay period, together with an advance payment or the basic amount of wages.

Video: how to calculate sick leave for external part-time work

Is sick leave paid for weekends and holidays?

Many accountants doubt whether non-working days are included in the calculation of sick leave duration. The legislation clearly answers this question.

Both weekends and non-working holidays that fall within the period specified in the certificate of incapacity for work must be paid (Part 1 of Article 6 of the Law of December 29, 2006 N 255-FZ).

Nuances of calculating sick leave

Depending on the situation, when calculating sick pay, you need to be aware of some nuances:

1. For child care. To calculate sick pay for child care, the legislator sets a limit on the number of days that must be paid. If the child is under 7 years old, the entire duration of illness is paid on sick leave. At the same time, no more than 60 days can be paid during the year. If the child’s age is between 7-15 years, one sick leave is paid for no more than 15 days, while during the year the sick leave period should not exceed 45 days. You also need to remember the rule approved at the legislative level. The first 10 days are paid based on the employee’s total length of service at a particular enterprise. All subsequent days - 50% of the payment, regardless of actual length of service.
2. For pregnancy and childbirth. Here it is necessary to take into account the duration of the vacation established by the legislator. During normal childbirth, the duration of leave is 140 days; in case of complications, the woman is given 156 days of rest. If a worker gives birth to two or more children at the same time, the period of incapacity for work is 194 days.
3. Less than six months of work experience. The actual legal regulations set the limit. The amount of sick pay for 1 month cannot be more than the minimum wage for a specific date.
4. Failure to comply with the regimen prescribed by the doctor. If there is a note on the sick leave about non-compliance with the treatment regimen, the employer will have to conduct an investigation and divide the sick leave payment into several parts. If it is revealed that a violation of the treatment regimen was recorded for a good reason, the certificate of incapacity for work is paid in full. Otherwise, when calculating, it is recommended to use the following method. Sick days before the recorded violation are paid in the standard mode, after the date of the violation - at the minimum value.

Are there restrictions on paying for a ballot for different disability groups?

Sick leave for disabled people is paid on a general basis. Only the number of days to be paid is limited.

• for one case of illness or injury - no more than 4 months (regardless of the number of sick days that the employee received for this case of illness or injury). The deadline expires on the same day of the fourth month of illness on which the employee was issued the first sick leave;
• for all cases of illness or injury during the calendar year (from January 1 to December 31) - no more than 5 months. When checking compliance with this restriction, one month is recognized as equal to 30 calendar days.