How to calculate sick leave in 2021

13.08.2019

179

4 min.

At a new workplace, an employee may be required to provide a certificate to calculate sick leave. The functional purpose of this document is to accrue compensation to a citizen for disability if he falls ill. There are two options for issuing certificates related to their receipt at the time of dismissal: together with a package of other documentation, as well as with a subsequent requirement. At the previous place of work, the employee is required to issue it at the first request; the legislation allows three days for this. In some cases (if the provision is made after the fact), the period of incapacity for work is paid based on information from the pension fund with subsequent recalculation.

Certificate for payment of sick leave: form 182 n

A certificate for calculating sick leave must be received immediately after dismissal along with the work record book and presented when applying for a new job. The certificate from work for sick leave must indicate the amount of all payments, without exception, for the last two years of your work at the enterprise. If you have worked for less than two years, then you must be issued a certificate for exactly the period that you actually worked .

The money you receive on sick leave will be calculated from your average monthly income for the last two years, so make sure that at your new place of work you have a certificate for accruing sick leave from your previous place of work.

Otherwise, you will be paid a very small amount for sick leave.

In order to receive money for the time when you were sick or on maternity leave, or cared for children under one and a half years old, you are issued a sick leave certificate from the medical institution where you sought help.

Attention ! To calculate how much you are supposed to pay for a certificate of incapacity for work, the accountant will need a certificate for 2 years of sick leave.

It's good if you work in the same place for several years, then you won't have to bother. But if you quit your previous job, then you should have been given certificate 182N along with other documents. This certificate is the source for calculating benefits.

Using the certificate for calculating sick leave, the accounting department will calculate your average income for one day and calculate the amount of compensation due for temporary disability.

If your work experience is less than a year, then on sick leave you will be paid no more than the average daily minimum wage (minimum wage), and not from earnings, because your insurance period is still very short.

The form of the certificate for accrual of sick leave from your previous place of work, which you receive upon dismissal, must contain the following data:

From what date, month and year and until what time did you work at this enterprise?
The amount of money you earned over two years + all bonuses and other rewards.
Indicate how many days you were on sick leave, on maternity leave, or to care for a child. It should also indicate how many days they did not work, but received wages (cleaning, repairs of premises and other production reasons).
The amount of contributions to the Pension Fund and Social Insurance Fund (pension fund and social insurance fund).

Essence and content of certificate 182n

In its structure and content, a sick leave certificate is a type of reporting documentation. It reflects the income of the submitter for a certain period, acting in parallel with other documents, namely 2-NDFL.

Purpose of the certificate

Unlike other reporting documents, 182 n for calculating sick leave has a narrow focus. With its help, disability benefits are calculated. The situation is taken into account when the employee’s length of service at the new workplace is insufficient and is not enough for a full calculation. This is where information from your old job comes to the rescue, which together allows you to correctly calculate compensation. The functional scope makes the document's use quite limited. It is required when a new employee goes on sick leave shortly after being hired. Such situations do not occur often, so the certificate is not as widespread as its analogues.

You can download certificate 182n here.

Place of issue

The legislation clearly defines the person responsible for issuing the document. This is the employer who is obliged to give it to the resigning employee. In the absence of such a possibility, the certificate is sent by registered mail to the place of official registration of the citizen. Drawing up and execution is carried out within 3 days, if we are talking about its claim after the fact. Typically, the organization's accounting department does this in the 2 weeks preceding the final payment of the employee.

The issuance is carried out by the personnel department, where the certificate upon dismissal for calculating sick leave is located among other documents. All of them are signed by management and responsible employees. It happens that for one reason or another a certificate is not issued. There is no problem with this, since if necessary, it can always be reclaimed later. The presence or absence of a valid employment agreement does not matter.

Legislative regulation

The certificate itself, its functional purpose and form were introduced by Order of the Ministry of Labor No. 182, according to which it received its popular name. It indicates who the recipient of the document is, who is obliged to provide it and what cases will be the basis for issuance. In addition, other regulatory and legal acts are used. For example, Federal Law No. 255 in its 7th part establishes the possibility for a citizen to submit a copy of a certificate, subject to its proper execution. In this case, it is no different from other documents.

Filling rules

The mentioned Order contains the basic rules according to which the certificate for accrual of sick leave is filled out. In particular, it indicates the acceptability of using pens with black and blue ink, as well as computer printing. The information reflected is taken from the company’s accounting and tax reporting data. If for one reason or another the organization’s seal is missing, certified copies are an equivalent replacement:

A document confirming the authority of the signatory;
Power of attorney for the right to sign;
Recipient's identification document;
Individual entrepreneur registration documents.

All of the above is attached to the certificate. It is much easier if the employer has a seal, whose imprint is placed on the form. The latter was also approved by the same ministerial Order back in 2013. From the very beginning, he assumed that the new company would receive information that would allow it to correctly calculate compensation for disability.

Mandatory information

A number of information included in the certificate for calculating sick leave are mandatory. In particular, this is the following information:

Company data, its details, territorial affiliation to a specific Social Insurance Fund, contacts;
Recipient's details (passport, place of residence, period of work in the company);
Income information. This includes the salary paid to him in the year of dismissal and in the previous two years. Only amounts from which insurance premiums were paid are taken into account.

It is important to know! The last section includes information about periods when, for one reason or another, the recipient did not work, receiving income (if any) that was not subject to taxation.

Document validity period

The income certificate for calculating sick leave reflects information for the last 2 years. You cannot select a time period arbitrarily. If for one reason or another it is missing, it can be obtained from the HR department later by writing a corresponding statement. This extract will not have any difference with the document taken upon dismissal. They issue it within 3 days, although this is the deadline and it all depends on the efficiency of the HR or accounting department employees.

Often the employee never brings the document. The situation is caused by a reluctance to show up at the old place of work, lack of time, and other reasons. In this case, the calculation is made on the basis of available information, but not less than the minimum wage. Alternatively, information is requested from the Social Insurance Fund, but this requires an application from an employee.

Who issues?

Now let's move on to the question, where can I get a certificate for sick leave? When you quit your job, you write a statement addressed to your boss. By law, you need to write it two weeks in advance. During this time, the following documents have been prepared for you:

Help 2 personal income tax for individuals. persons, if provided at your enterprise.
Work book with the latest entry, stamp and signature of the head of the personnel department.
Certificate of salary for 2 years for accrual of sick leave in form 182N.

Immediately after dismissal, you receive all these documents from the Personnel Department, and from the company’s cash desk you receive a calculation (vacation pay for the last year and salary for the last month), although currently the money is transferred to a bank card. You just need to check with the accounting department when the full amount will be transferred.

All certificates must be ready and signed by the head of the organization by the time of your dismissal and be in the Personnel Department.

According to current legislation, you can receive a certificate from work to calculate sick leave from your previous place of work even after dismissal at your personal request , after you terminate the employment contract.

But still, it’s better to do it right away, so as not to waste precious time going to your old place of work later.

You can request a certificate for payment of sick leave by mail by sending a free-form application to the company, indicating your home address. Usually a response to a letter comes within a month.

Amount of benefit in the absence of a certificate (recalculation)

The absence of a sample salary document from the previous place of work allows the new employer to calculate the amount of benefits based on the information that he already has for a given period of time (Part 2.1, Article 15 of the Federal Law of the Russian Federation “On Compulsory Insurance”).

Important: according to the Federal Law of the Russian Federation “On Compulsory Insurance,” the employer must calculate the amount of benefits using the minimum wage standards in force in 2021.

In this case, the following minimum wages are taken into account:

accepted on the day the employee was absent from the workplace;
valid on the day the employee goes on maternity leave and child care.

When making calculations, it should be taken into account that the law does not allow deliberate reduction of wages below the minimum established level.

Example: A company employee was unable to bring certificate No. 182n for sick leave due to liquidation and loss of the archive.

In this case, the amount of her sick leave benefit for a period of 20 calendar days is calculated based on the current minimum wage level of 7,800 rubles.

The calculation is made using the following formula:

P × 24: 730 × 20 = A

Where:

P – minimum wage;
24 and 730 – respectively, the number of months and days in a period equal to 2 years;
20 – number of days of sick leave.

The result is the following:

7800/730×20=213 rubles 16 kopecks.

Naturally, this amount cannot cover the costs of treatment, which is why it is so important to collect all work-related documents in a timely manner.

If the employee nevertheless brought the required form, but did so after receiving the benefit, a recalculation may be made in his respect.

Features of recalculation are as follows:

no more than 3 years must have passed from the date of accrual of benefits
when making recalculation, the employee’s total insurance length is taken into account;
for employees who have worked for less than 5 years, the benefit is only 60% of the average salary.

Example: An employee brought certificate No. 182 after the benefit was issued. In this case, accounting makes a recalculation based on the following formula:

(P+P1)/730 × 60% × 20=A

Where:

P – earnings received by the employee at this place of work;
P1 – the amount of wages for the 2 years that the employee worked in another company;
60% - interest rate;
20 - number of days of sick leave;
A – due payment

Based on the calculations made, it turns out:

(100 000 +500 000)/730×60%×20=9840

As a result, the accrued amount after recalculation will be: 9840 – 213.16 = 9626 rubles 84 kopecks

As can be seen from the above calculations, knowing the amount of wages will allow the employee not to worry that if he goes on sick leave, he will be left without a livelihood.

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When, to whom and for what is it needed?

Even the healthiest person has been on sick leave at least once in his life. Well, women give birth, raise children, and during this time they are given sick leave, and then paid a benefit for caring for a small child up to one and a half years old.

In order to find out how much you are entitled to pay for sick leave or to calculate the amount of benefits, you need to calculate the average daily amount of your income. It is calculated according to the following scheme.

The total amount of income for the last two years is divided by 24 months , and then the resulting amount is divided by the average number of calendar days in a month. The result is the amount of daily income. And the accountant operates with this amount to calculate the benefit.

Important! If you have been working in one place for more than two years, then you do not need to do anything - all information about income is in the accounting department of your enterprise. But if you quit one organization and came to a new place of work, and then fell ill, you will definitely be required to provide a certificate in form 182H, otherwise all payments for temporary disability will be calculated based on the minimum wage (minimum wage).

What is meant by a certificate for sick leave? What is it for?

Each employee of the company can get sick, receive some kind of injury and subsequently take out a certificate of incapacity for work, which confirms that the worker cannot work for a certain period of time until he is fully recovered. After registering sick leave, the employee submits it to the company to calculate benefits for it. The accountant calculates this benefit on the basis of the salary certificate.

A certificate is, first of all, a document that is necessary for calculating temporary disability benefits. It is filled out on a specific form. This can be a free form of certificate developed by accounting specialists at the enterprise. But the calculation principle used is the same for all organizations.

After the certificate has been calculated and the amount paid to the employee, it is submitted to the social insurance authorities for verification. And the funds that determine the amount of benefits are reimbursed to the enterprise.

Download certificate for sick leave 182N

What to do if they forgot to give you a certificate when you left?

If, for some unknown reason, they forgot to give you a certificate for issuing sick leave upon dismissal, you must contact the Human Resources Department of the organization from which you just resigned as soon as possible. You will have to write an application requesting a sick leave certificate. It usually takes about three days to prepare. Everything will depend on the efficiency of the personnel officer.

If you yourself forgot to pick up a certificate for calculating sick leave from your previous place of work, they may call you and offer to correct your mistake - pick up the finished document yourself, or they will send it at your request by mail to your home address.

In any case, for whatever reason you did not receive this document on time, you will need to pick it up, because without it you will have problems processing sick leave. You can lose quite a lot of money without such a certificate.

Why do you need a certificate?

The calculation certificate will be required by FSS employees, who, based on it, will check the correctness of the calculations made by the employer. It is not always possible to do this only according to the data indicated on the sick leave certificate. The main reason is that there is a limit on benefit payments. The maximum amount of an employee’s salary for which sick leave is paid in 2021 is 1,473,000 rubles. At the same time, the average daily earnings should not exceed 2021.81 rubles. Such a certificate is of particular importance for social insurance if the employee’s income is more than the specified limit.

Important! The calculation certificate is attached to the sick leave when the employee’s salary for the pay period exceeds the limit values.

Let's look at an example:

Let’s assume the salary of Petrova O.P. for the period from 2021 to 2021 amounted to 2 million rubles. The average daily earnings will be equal to:

2,000,000 / 730 = 2,739.73 rubles

The sick leave record reflects only indicators that do not exceed the limits, that is:

718,000 rubles for 2021 and 755,000 rubles for 2021. The average daily salary will be 2021.81 rubles.

By checking the sick leave with such figures, the FSS will conclude that the employee’s earnings are actually higher and the maximum values were taken for the calculation. But they won't be able to verify this. In this regard, it will be necessary to prove why such amounts were taken into account.

What does it look like?

The certificate form for accrual of sick leave is printed from the official website of the enterprise by the employee who is responsible for this. This is usually done by an accountant or personnel officer.

The photo below shows a sample certificate from a previous place of work for calculating sick leave:

The 2-year sick leave certificate form consists of three sheets. On the title page there are:

The name of the document (Help), its description.
Date of issue and serial number.
All information about the policyholder (name of the organization, full name of the head, INN, ORGN, passport details, physical address, telephone)
Your data (full name, address, SNILS)

The next piece of paper contains information about your work activity at this job. The date, month and year you were hired and when you left. A separate line shows the amount of money you earned for each year separately.

The third page shows the days when you were sick, on maternity leave, and also on forced leave with pay.

Next come the signatures of the manager and chief accountant and a seal.

In addition, you may be interested to know:

What to do if the sick leave falls on a holiday?
How and to what extent is sick leave paid during vacation?
Is going to work paid during sick leave?

Minimum minimum for calculating sick leave in 2021

How to calculate sick leave in 2021 if the employee had no income in the previous two years, for example, he just started his working career? In this case, sick leave will be calculated based on the minimum wage in force on the date of incapacity for work (Article 14 of Federal Law No. 255-FZ of December 29, 2006).

Before July 1 of this year, the minimum wage in Russia was 7,500 rubles, after this date the figure increased to 7,800 rubles.

An example of calculating sick leave in 2021 based on the minimum wage:

Petrov A.V. who got his first job in 2021, provided his employer with sick leave for the period from July 28 to August 3.
The calculation of sick leave for this situation will be performed as follows:
7,800 x 24 / 730 x 60% x 7 = 1,077.04 rubles.

Requirements for filling

The sick leave certificate from your previous place of work must display the real figures of your income during your work at this enterprise. The mandatory filling requirements are as follows:

Use of technical means (computer, typewriter).
Must be on the form provided for this purpose.
If filled out manually, only blue or black ink is used.
No erasures or corrections.
Under no circumstances should the seal cover the signatures of the manager and chief accountant and should appear in the lower left corner of the document.

Conclusion

In order to receive sick leave benefits - one certificate of incapacity for work is not enough, an accountant needs to make the correct calculation. It is for this calculation that you need a certificate for sick leave. It must be properly executed, in accordance with all legal standards.

There should be no gross violations when drawing up a certificate form for calculating sick leave, whether it is certificate 182n or a document in any form.

Recommended reading:
Terms of payment of sick leave by the employer for illness, maternity leave and incapacity for work of the employee;
Personal income tax on sick leave - is it withheld or not, payment procedures and terms;
Dismissal on sick leave: is it possible to dismiss, calculation of sick leave and terms of sick leave.

Filling procedure

All certificates from work for calculating sick leave are filled out in the same way and almost the same requirements apply to them.

The column about the policyholder is filled in with the most complete information . The full name of the enterprise, last name, first name and patronymic of the manager, his registration number, Taxpayer Identification Number, address where the organization is located, telephone number are indicated.
In the column “Data about the insured person” there is information about the person for whom this certificate is being prepared . It also needs to be filled out completely.
The period of work is the next column . An extract is made for the last two years worked at this enterprise, indicating the full dates (day, month, year).
The fourth column must indicate all the days when the worker was on sick leave or was forced not to work. Each period must have the correct name “temporary disability”, “maternity leave”, etc.

Attention! A prerequisite for filling out the third and fourth sections of the certificate for accruing sick leave is the availability of order numbers related to this event (hiring, nursing leave, bonuses). All amounts must be recorded in numbers and transcribed in words. The certificate must be stamped with a round, wet stamp. It must be placed so that it does not overlap the names of those who signed this document.

How to fill out a certificate on form 182n in 2019?

Let's look at an example of a sample of filling out certificate 182n. The certificate begins with its full name. Immediately below it you must put the date of registration, as well as the serial number. The document consists of four sections.

Section 1

It includes information about the company that provides the document. Here you need to enter the full name of the company or full name. entrepreneur. Next, information about the regional body that carries out the insurance is recorded. As a rule, this is the regional branch of the FSS.

Then the employer’s registration number in the Social Insurance Fund, the subordination code, as well as the assigned TIN and KPP codes (for organizations) are entered. Next you need to enter the address of the company or entrepreneur and contact phone number.

Section 2

This section provides information about the person to whom the certificate is issued - the employee of the enterprise. Personal data about him, information about his passport or other identity document, including the name of the issuing authority and the date when this happened, are recorded here.

Next, the employee’s residential address is recorded, including his zip code. All components of the address must be written in the format offered by the KLADR classifier.

After this, the employee’s SNILS number is entered.

Then you need to indicate the periods of work at this enterprise that will be taken into account in the case of calculating sick leave. Since it requires information for the two previous years, it is best to include them and information for the current year in the certificate.

Section 3

This section records the amount of the employee’s income for which the organization calculated contributions to the Social Insurance Fund.

Important! The number of rows that will be included in this size must correspond to the number of periods shown in the previous section. For example, if a certificate is drawn up for three years, then income is also indicated for three years.

First, enter the year number, then the amount of income in numbers and words. The words “Ruble” and “Kopeyka” cannot be abbreviated - they must be written down in their entirety, putting them in the required case.

Section 4

This section reflects the periods in which the employee had accruals, but they are not included in the calculation of sick leave. Such information may be needed, for example, when calculating maternity benefits. When entering data into this section, the information must be divided into blocks that will correspond to a particular year.

The section is filled out as follows. First, indicate the year, then enter the total number of days that need to be removed from the benefit calculation. This information must be entered in both numbers and words.

After this, it is necessary to describe each period in detail - its start and end dates, duration in days, the name of this period (for example, a period of temporary disability).

The total number of rows in each year must correspond to the total number of periods excluded. Their total duration must be equal to the total number of excluded days.

A certificate of salary amount 182n is signed by the director with a breakdown of personal data. After this, the document must be endorsed in the same way by the chief accountant.

Attention! If an organization or entrepreneur has a seal, then its imprint must also be affixed to the document. This is done so that it does not cover other information on the certificate.

Sick leave or sick leave certificate

It must be remembered that payments for temporary incapacity for work are made only on a sheet of temporary incapacity for work (sick leave). It is prescribed by a doctor in the following cases:

illness;
injuries;
pregnancy and childbirth;
caring for a sick child or relative.

p>Instead of sick leave, a certificate is issued if, for example, an employee must undergo some kind of examination that will take a whole working day or most of it. Such a certificate is also issued by the doctor who referred the employee for examination and certified with his seal and signature. A sick certificate is not a basis for payment of benefits, only for legal failure to appear at the workplace at the time specified in the certificate.

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Certificate of income

According to the law (order of the Ministry of Health of the Russian Federation dated January 17, 2011 No. 4n), since 2011, upon dismissal, an employee is issued a certificate of income for the last two years, also known as a certificate for sick leave. This document is called in full “Certificate of the amount of wages, other payments and remunerations for which insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity were calculated, for two calendar years preceding the year of termination of work (service, other activities) ) or the year of application for the certificate, and the current calendar year.”

The certificate for payment of sick leave, which is approved in the above-mentioned order, is filled out in the accounting department of the enterprise with a ballpoint pen or on a computer, without errors or blots. Information for filling out the certificate is taken from the financial statements or primary accounting documentation.

A sample certificate for sick leave can be found in Appendix No. 1 to Order No. 4n of the Ministry of Health dated January 17, 2011. This certificate serves as the basis for the employer to calculate payments for temporary disability certificate; the doctor issuing sick leave does not need such a certificate.

You can also easily find a sample hospital certificate on the Internet.