Rules for calculating sick leave in 2021: accrual of sick leave, periods excluded from calculation

Every officially employed person has the right to annual leave, which, according to the Labor Code of the Russian Federation, is paid by the employer. Let's look at the basic rules for calculating vacation pay and learn how to use an online calculator to quickly calculate vacation pay.

To calculate vacation pay, follow the Labor Code of the Russian Federation and Government Resolution No. 922 of December 24, 2007 (hereinafter referred to as the Resolution), which regulates the determination of average daily earnings.

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Calculation formula

Vacation pay is calculated according to the formula:

Vacation pay = Average daily earnings x Duration of vacation in calendar days

Note! The correctness of calculating average daily earnings depends on:

• the amount the employee will receive during the rest period;
• the amount of personal income tax that the employer will transfer to the budget;
• the amount of contributions accrued towards vacation pay.

To correctly calculate your average daily earnings, follow the algorithm presented below.

What the law says

Federal Law No. 255, which regulates compulsory social insurance in the event of temporary disability, as well as in connection with maternity, establishes the procedure and features for calculating benefits.

The average earnings, on the basis of which the amount of the benefit will be calculated, must be determined by dividing the total amount of income for the reporting period by 730. If we are talking about the basis for maternity benefits, then the denominator is no longer 730, but the number of real calendar days in this period minus the periods specified by law.

Federal Law No. 255

Algorithm for calculating average daily earnings and accrual of vacation pay

1. Determine the list of payments made to the employee.

The calculation of average daily earnings includes payments prescribed in the regulations of the organization that were accrued to the employee in the billing period. The source of these payments does not matter. But a number of charges are not included in this list:

• various social payments in the form of financial assistance, travel, training, etc. (clause 3 of the Resolution);
• payment for business trips, downtime, periods of incapacity, etc. (clause 5 of the Resolution);
• compensation for the use of personal property in work, etc.

2. Select the billing period.

The calculation period for vacation pay is 12 calendar months before the vacation.

Important! A calendar month is the period from the 1st to the 30th or 31st of the month (for February - from the 1st to the 28th or 29th, depending on the year). For example, if the vacation falls in November 2021, then the billing period will be 11/01/2018 - 10/31/2019.

There are situations when in the 12 months preceding the vacation the employee had no earnings or did not actually work. In this case, clause 6 of the Resolution prescribes calculating the employee’s average daily earnings from the amount of income received for the previous period, similar to the calculated one. If in fact the employee did not work and did not receive wages both in the billing period and in the period preceding it, then the average daily earnings are calculated based on earnings accrued for the actual days of work in the month when the event occurred in connection with which the average daily earnings are retained (p 7 Regulations).

When calculating vacation pay, periods and amounts paid during these periods are taken into account when the employee was present at the workplace in accordance with the work schedule under the employment contract. According to paragraph 5 of the Resolution, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

• the employee was accrued disability benefits or “maternity” payments;
• the employee did not work due to downtime for which the employer is to blame, or for reasons that cannot be influenced by either the first or the second, etc.

3. Calculate average daily earnings.

To calculate payment for vacation, which is provided in calendar days, the average daily earnings are determined as wages for the billing period, divided by 12 and 29.3. Where 12 are the months of the billing period, and 29.3 is the average monthly number of calendar days.

If there are months not fully worked in the billing period, the average daily earnings are calculated as follows:

earnings for the billing period / (29.3 x number of months fully worked + number of calendar days in months not fully worked)

The number of days of an incompletely worked calendar month = 29.3 / the number of calendar days of an incompletely worked month x the number of calendar days worked in this month (clause 10 of the Resolution).

4. Withhold personal income tax, pay vacation pay, and calculate contributions.

The amount of vacation pay is determined by multiplying the average daily earnings by the number of calendar days of vacation. When the vacation pay calculation is done, you need to allocate personal income tax and pay the employee the amount minus tax.

According to Art. 136 of the Labor Code of the Russian Federation, vacation pay is paid no later than three days before the start of the vacation. For personal income tax purposes, the day vacation is paid is the day the employee receives income. The deadline for tax payment is until the last calendar day in the month of payment of vacation pay (Article 226 of the Tax Code of the Russian Federation).

Contributions from the amount of vacation pay must be accrued in the month of their accrual. The deadline for transferring contributions to the budget is until the 15th day of the month following the accrual of vacation pay (Article 431 of the Tax Code of the Russian Federation).

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Examples of calculating sick leave in 2021

Example 1: - General case.

We will perform an example of calculating sick leave using the following initial data.

— The employee was absent from work due to illness from March 15, 2020 to March 26, 2020 (duration: 12 days).

— Work experience is 15 years.

The accrued amount for sick leave for 12 days will be 951.17 x 12 = 11,414.04 rubles.

It is paid at a rate of 100%, since the insurance period exceeds 8 years.

In this case, 2,853.51 rubles (951.17 rubles x 3 days = 2,853.51 rubles) must be paid at the expense of the employer, the remaining amount is 8,560.53 rubles. must be presented to the Social Insurance Fund for reimbursement.

Vacation registration

There are two types of leave - main and additional, the calculation and documentation of which are identical.

The employer must create a vacation schedule for each year. No later than 2 weeks before the start of the vacation according to the schedule, the employee must be reminded in writing about the upcoming vacation. An employee may ask to reschedule a planned vacation. In this case, the transfer is carried out in agreement with management.

If an employee goes on vacation, an order is issued for him. The calculation of vacation pay is presented in the form of a calculation certificate containing a full calculation of the average daily earnings, the amount of vacation pay, withheld tax, and the amount due to be paid to the employee.

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Calculation period for vacation: rules for determining

The length of the period for which the number of days of paid leave is calculated depends on the duration of the employee’s work at the enterprise. But in general, it cannot last more than 12 months. Regardless of which half of the year the employee goes on vacation, the period will consist of one year. In this case, it begins from the first day of the calendar month of the start of the holiday until the last date of the 12th month. For example, an employee was on legal vacation from 12/28/15 to 01/15/16. The billing period for vacation will be determined in the interval from 12/1/14 to 30/11. 15.

In cases where the employee actually worked less than a year, the calculated period is considered to be from the first working day until the last day of the month preceding the vacation. For example, an employee was hired on August 1, 2015, and his vacation falls on December 27–14.01. In this case, the billing period is the time from 1.08. until November 30, 2015.

The Labor Code of the Russian Federation provides the opportunity to set the terms on the basis of which vacation payments are calculated independently. A prerequisite is to indicate the period in the personal or collective employment contract.

Instructions for using the vacation pay calculator in 2021

To quickly calculate your vacation pay, use our free calculator. The principle of its operation is based on three operations:

1. First, specify the rest period in the format “day.month.year”. Then select the type of vacation and specify the billing period.

Please note the auxiliary fields:

• The “There are exclusion periods” field is checked if there were exclusion periods in the billing period (illness, business trips, etc.).
• The field “If there was a salary increase in the billing period...” is marked if there was a salary increase throughout the company. This is done so that the calculator automatically indexes the employee’s earnings for the months preceding the increase.

2. Next, the employee’s income is indicated to calculate the average daily earnings, excluding the amounts of sick leave, etc. (see question mark in the calculator).

3. Receive a full calculation of vacation pay, highlighting the approximate amount of personal income tax and vacation pay to be issued.

How to calculate vacation days in 2020-2021 (example)

Let's give an example of calculating the days of the billing period for vacation in 2021, taking into account the subtleties and nuances outlined above.

Let’s say an employee got a job at the company on June 17, 2018.

During his work period he:

• was ill from 12/04/2018 to 12/12/2018 and from 02/12/2019 to 02/19/2019;
• took vacation at his own expense from 04/07/2019 to 04/13/2019 and from 08/24/2019 to 09/13/2019;
• was on paid leave from 06/02/2019 to 06/22/2019, from 03/30/2020 to 04/19/2020, from 08/29/2020 to 09/11/2020.

On January 15, 2021, he decided to quit, having first taken off all the days that he did not use during his work.

See also “How to properly arrange leave followed by dismissal?” .

Let's see how many vacation days are due per year if the company has a standard vacation duration of 28 days.

Step 1. Determine the length of service

The total length of service from 06/17/2018 to 01/15/2021 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

• for the working year from 06/17/2018 to 06/16/2019 - 7 days (from 04/07/2019 to 04/13/2019);
• for the working year from 06/17/2019 to 06/16/2020 - 21 days (from 08/24/2019 to 09/13/2019).

The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.

Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months.

Step 2. Calculate the number of vacation days that the employee is entitled to for the specified period

This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee. Total 73 days.

Step 3. Determine the number of unused vacation days

During his work, the employee took leave three times:

• From 06/02/2019 to 06/22/2019. This period was a non-working holiday on June 12, so not 21, but 20 days of rest were used.
• From 03/30/2020 to 04/19/2020. There were no holidays here, and the vacation was 21 days.
• From 08/29/2020 to 09/11/2020. There were no holidays here either, and the vacation was 14 days.

A total of 18 days remain unused (73 – 20 – 21 – 14). Their employee can take time off immediately before dismissal - from 12/21/2020 to 01/15/2021 (including New Year holidays). So, the calculation of vacation in 2021 - an example with a detailed description, has been made.

What data is used to calculate vacation pay?

When calculating monetary remuneration for employees going on vacation, the following data is used:

• accrued allowances;
• required bonuses;
• surcharges at certain rates;
• the total number of positions held by the official and the salaries for them;
• additional payments for qualifications or class;
• increase for length of service;
• allowances for work in difficult conditions, for example, northern payments.

Paid allowances and bonuses must be approved by the director of the enterprise.

The accountant indicates the amount of all possible additional payments and the amount of vacation pay without them; the manager chooses which one to approve.

The following payments cannot affect the amount of vacation pay:

• funds allocated for business trip expenses;
• material aid;
• "sickness" payments;
• funds for transportation costs;
• compensation for food;
• payment for loss of ability to work.

Practical paperwork

New rules

When issuing sick leave and calculating the amount of benefits due to the employee, you should adhere to the following rules:

• Payment of benefits for the first three days occurs at the expense of the enterprise where the employee works, then at the expense of the Social Insurance Fund.
• The benefit is paid for the entire period of temporary disability. However, there are excluded periods when calculating sick leave, as well as certain time limits. above which the payment of compensation is terminated.
• The amount of benefits an employee is entitled to is directly affected by his insurance record.
• Average earnings are calculated based on all payments for the previous two calendar years for which insurance premiums were calculated.
• The calculation of sick leave benefits is based on the average income received by the insured person for the two years preceding the illness.
• The average daily earnings are determined by dividing all accrued earnings for the reporting period by 730.

Replacement cases

Women who apply for benefits for pregnancy and childbirth have the opportunity to replace one or two years with any others during which they worked.

The basis for this is the employee’s stay in the years preceding the occurrence of the insured event on leave related to pregnancy, childbirth or child care.

The replacement is made if as a result the woman will be able to receive a larger benefit.

Pregnancy and childbirth registration

To calculate the benefits due to employees planning to go on leave due to pregnancy and childbirth, you should use the following formula:

(СЗn1+СЗn2) / (731-excluded calendar days) x 140

Where:

The amount of average earnings taken into account for each year should not exceed the maximum value of the base from which insurance contributions to the Social Insurance Fund are calculated: in 2021 it was equal to 670 thousand rubles, in 2021 - 718 thousand rubles.

The size of the average daily earnings is also limited by law, which cannot exceed the number obtained by dividing the amount of the maximum base for each year by 730. That is, when calculating sick leave in 2021, the maximum daily earnings cannot be taken as more than 1901.37 rubles: (670,000 +718000)/730.

The maximum benefit that a woman can count on in connection with pregnancy and childbirth is 266 thousand 191 rubles 80 kopecks: 1901.37x140. The minimum amount of maternity payments, calculated based on the minimum wage established at 7500 rubles, is equal to 34 thousand 521 rubles 20 kopecks: 7500x24/730.

Accounts receivable in the balance sheet are shown less the provision for outstanding accounts. Who pays land tax in 2021 - read on.

Examples of calculation and payment

Employee Avdeeva E.N. has been working at enterprise Z for 4 years. The total duration of her insurance period is 6 years. For a 20-day period, starting on February 16, 2020, she was on sick leave.

To determine the amount of benefits due to her, you should perform the following calculations:

• Calculate the amount of income received over the previous two years. In 2021 she earned 470,000 rubles, and in 2021 - 525,000 rubles, respectively, in just two years she received 995,000 rubles.
• Calculate average daily earnings: 995,000 / 730 = 1,363 rubles.
• Determine the amount of benefits due for each day: 1363 x 0.8 = 1090.4 rubles.
• Find out the total amount of benefits for sick days: 1090.4 x 20 = 21808 rubles.

Thus, Avdeeva E.N. she is required to pay 21,808 rubles, of which 3,271.2 rubles are contributed directly by the enterprise where she works, and the remaining funds from the Social Insurance Fund budget.

Excluded periods: list

However, there are still excluded periods when calculating sick leave in 2021. Provided that we are talking about basic maternity benefits. When calculating them, they do not take into account the periods during which:

1. temporary illness;
2. pregnancy and its outcome;
3. babysitting;
4. release of the employee from performing his labor functions while retaining his position.

The latter case is usually associated with the performance of state or public duties. For example, as an assessor in court, a witness, an expert, a translator, a member of an election commission, etc.

EXAMPLE

Accountant Lobanova submitted an application requesting maternity leave from March 2021. The estimated time for determining her benefit is the period 2021 and 2021. Over the course of these two years, she had moments when she took sick leave:

• in 2021 – 12 calendar days;
• in 2021 – 23.

These days should not be taken into account when calculating benefits in 2021. As a result, the number of days in the employee’s pay period will be: 365 + 365 – 12 – 23 = 695.

Common Mistakes

Despite fairly clear legal provisions for calculating sick leave, some employees still make mistakes.

In particular, the most common are:

• taking into account the actual number of calendar days in two years, taking into account the leap year, while by virtue of Resolution No. 375 only the coefficient of 730 should be applied;
• payment for sick leave, which, in fact, are a continuation of each other, taking into account the norms of Article 3 of Federal Law No. 255 at the expense of the employer for both leaves, while the disease is still considered one and, accordingly, the company pays only three days for the first sick leave , and not according to subsequent ones;
• payment for periods of incapacity over the limit of days per year specified in Article 6 of Federal Law No. 255;
• calculation of sick leave for a dismissed employee in an amount proportional to the length of service worked, and not at the level of 60% established by Federal Law No. 255;
• Sick leave is paid to a part-time worker only if he has been employed by the same employer for at least two years; if the worker has worked in several companies for less than the specified period, sick leave is paid only at the main place of employment.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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Sick leave

How to determine the number of days?

In pursuance of Article 6 of Federal Law No. 255, compensation is subject to the entire period of incapacity for work.

But in order to calculate the material payment, you must first determine the number of days of the billing period:

• Within the framework of Resolution No. 375, to begin with, all earnings for the last 2 calendar years are taken into account.
• If there was no payment, the specified period is included in payments in the amount of the minimum wage.
• The resulting amount is divided by 730, a statutory numerical coefficient, which is the average number of days over 24 months.
• Moreover, if during the last 24 months the employee was already sick, on annual leave or on maternity leave, the total number of days of absence is subtracted from 730 days.

Is it possible to take sick leave while on vacation? After how many years is sick leave paid 100%? Find out here.

Read about the reasons for extending sick leave during pregnancy and childbirth in this article.

Examples

Let's look at the calculation of sick leave clearly.

The employee's earnings in 2021 were 180,000 thousand, in 2020 - 204,000 thousand. He was on leave twice for 28 days and absent for 14 days due to family problems. And having fallen ill, he was absent for 7 days.

Solution:

• 730-28-28-14 = 660 days.
• 180000+ 204000 = 384000 rub.
• 384000: 660 = 581.8 rubles daily average earnings
• 581.8 X 7 = 7072.6 rubles.

Vacation pay calculation

After calculating the average daily earnings, you can calculate the amount of vacation pay that must be paid to the employee. If vacation is provided in calendar days, then vacation pay in 2015 will be calculated according to formula 2:

Example 1

From May 25 to June 21, 2015, Petrov was granted basic paid leave. Duration of vacation is 28 calendar days. The billing period - from May 1, 2014 to April 30, 2015 - has been fully worked out.

During the billing period, the employee was accrued 360,000 rubles. (RUB 30,000 x 12 months) This amount is fully included in the calculation of vacation pay in 2015. The average daily salary of an employee is: 360,000 rubles. : 12 months : 29.3 days =1023.89 rub. The total amount of vacation pay was: 1023.89 rubles. x 28 days =28,668.92 rub.

Example 2

From June 15 to June 28, 2015, Sidorov was granted basic paid leave of 14 calendar days. The billing period - from June 1, 2014 to May 31, 2015 (12 months) - has been fully worked out. During the billing period, the employee was accrued 240,000 rubles. (RUB 20,000 x 12). This amount is fully included in the calculation of vacation pay. The average daily earnings used to calculate vacation pay in 2015 will be: 240,000 rubles. : 12 months : 29.3 days.. =682.59 rub. The total amount of vacation pay will be: 682.59 rubles. x 14 days =9,556.26 rub.

What is the basis for the calculation?

By virtue of Article 183 of the Labor Code of the Russian Federation, a worker who falls ill during the period of work has the right to count not only on maintaining his job, but also on compensation for days of illness in the amount of average earnings, calculated in accordance with the norms of Article 14 of Federal Law No. 255 for the last 24 months , preceding the onset of the disease.

At the same time, within the framework of Part 1 of Article 14 of Federal Law No. 255, the probability of employment with several employers over the last two years does not play a role, because the worker transferred the required contributions to the Social Insurance Fund, which means he has the full right to receive sickness compensation in the cases specified in Art. .5 Federal Law No. 255.

Thus, within the framework of this norm, the benefit is assigned:

• upon the occurrence of incapacity for work during the period of employment, as well as within 30 days from the date of dismissal;
• when caring for a sick family member, for example, a child or an elderly mother;
• for the duration of quarantine, but only in cases strictly defined by law;
• for the entire period of maternity leave.

It should be noted that not all citizens may have continuous work experience over the past two years.

That is why, in pursuance of clause 1.1 of Article 14 of Federal Law No. 255, the time during which labor activity was not carried out is calculated based on the minimum wage established in the region.

By the way, a similar calculation is also applied if the sick employee’s earnings were below the minimum.

At the same time, the law also establishes certain rules for calculating average earnings over the last two years.

Thus, by virtue of Part 2 of Article 14 of Federal Law No. 255, all transfers that were subject to insurance contributions are accepted for calculation, that is, wages with all allowances and additional payments, as well as incentive payments.

How is sick leave paid for a work injury? Find out from the article. What to do if the employer made a mistake when filling out a sick leave certificate? See here.

Typical errors when calculating

Mistake #1. Payment of benefits related to the illness of relatives.

As can be seen from Tables 5 and 6, the time during which a worker can count on receiving compensation for caring for sick relatives is limited. But the issuance of sick leave as such does not depend on these restrictions. The accounting service should be responsible for keeping track of the days that need to be paid. Although absences on restricted days will be considered excused absences, they will not be paid. It is a mistake to pay in full for the period corresponding to the sick leave.

Mistake #2. The benefit for a dismissed employee must be calculated at 60%.

If an employee quits and during the following thirty calendar days an illness or injury occurs, then the enterprise is obliged to pay him for the days of absence. In this case, his insurance experience is not taken into account; he can only claim 60% of the SZ. In this case, the period of working capacity is not limited. It is a mistake to pay sick leave in full.

Monthly assistance provided when caring for a child up to 1.5 years old

Paid to any family member actually caring for the child. Its size is 40% of the NW.

The benefit is calculated according to the following algorithm:

SDZ is calculated. SZ for 2 years is divided by the number of calendar days, excluding periods of stay:

• on a sick leave;
• on maternity leave;
• on vacation with a child under 1.5 years old;
• during the period of release from work while maintaining payment.

SDZ is multiplied by 30.4 and 40%.

Example 3. Manager Kolesnikova I.K. plans leave to care for a child up to 1.5 years old in May 2021. Her working career began in December 2014. In 2015, she was on maternity leave.

When calculating the SDZ for child care benefits up to 1.5 years old, the days that fell on maternity leave were subtracted from the number of people actually worked. The entire benefit amount comes from social insurance.

Accruals relating to non-insurance periods: