Calculator: sick leave for child care 2019-2020

Disability benefit for caring for a child up to 7 years old

Sick leave for caring for a child under 7 years of age is issued for the entire period of treatment (clause 41 of the Procedure for issuing and issuing certificates of incapacity for work, approved by order of the Ministry of Health dated September 1, 2020 No. 925n).
Disability benefits for caring for a child under 7 years of age are paid to any relative who cares for a sick child. In this case, only:

• 60 calendar days per year;
• 90 calendar days per year for the treatment of serious diseases from the closed list of the Ministry of Health.

Rules for issuing sick leave

An accountant is required to have information on how to pay for sick leave for child care. As for doctors, when filling out a bulletin at a medical institution, you need to make sure that in the “Cause of incapacity” column the doctor puts code “09”, indicating the reason for issuing it - to care for a child.

In the “Care” section, the doctor filling out the strict reporting document must indicate the age of the sick child. In this case, it is important that he writes the number of years actually completed. They must be indicated in the first 2 cells in the form of a two-digit designation. If the patient is under one year old, the doctor must write down the baby’s age in months by filling out the third and fourth cells.

If a sick leave certificate is provided for two sick children at once, then in the “Care” column the doctor needs to provide information about each child. There are cases when the sheet is issued for three or even four children. Then a new sheet is made for the next two, since the strict reporting form is designed to be entered by only 2 people.

The document must also take into account the codification of the degree of relationship of the patient with the adult caring for him. So:

• the child’s mother will be encrypted under the code “38”;
• the number “39” denotes the father;
• code “42” means another close relative who cared for the children.

In 2021, representatives of relatives are not required to prove their relationship with a sick minor family member.

In the column “Benefit amount”, the line “At the expense of the employer” remains empty, since the payment of temporary disability benefits in this case will come from the Social Insurance Fund.

Who and for how long is entitled to receive sick leave to care for a child from 7 to 15 years old?

Sick leave to care for a child 7 years old until he reaches the age of 15 can also be received by any of the parents, relatives or guardians caring for the sick person. Such sick leave is also issued without a time limit (clause 41 of the Procedure for issuing and processing personal insurance), and is paid for (clause 2, part 5, article 6 of the law of December 29, 2006 No. 255-FZ):

• up to 15 calendar days for each case of care;
• no more than 45 calendar days in a calendar year for all cases of child care.

How many days are paid on sick leave with children?

Sick leave can cover both the period of outpatient treatment, when the child is treated at home, visiting the clinic for procedures and doctor’s appointments, and the time spent with the child in the hospital during an inpatient stay. How many calendar days will sick leave pay for caring for a child be calculated for, depends on his age, category of disease and method of treatment (clause 5 of article 6 of Law No. 255-FZ):

• Until the child turns 7 years old, benefits are accrued for the entire period of illness, regardless of the method of treatment, but not more than 60 days a year. If the child’s illness is noted in the list of the Ministry of Health and Social Development of the Russian Federation (order No. 84n dated February 20, 2008), then payment is subject to payment for 90 days a year;
• if the kindergarten is closed for quarantine, sick leave for a child under 7 years old is paid in full for the entire time;
• for children aged 7 to 15 years, payment for sick leave for child care in each case of illness, for any method of treatment, is made within 15 days. In such cases, 45 days can be paid per year;
• for 15-year-old and older children, no more than 3 days are paid for each case of illness (outpatient treatment only); Commission doctors can decide to increase this period to 7 days, but not more than 30 days per year.

For some categories of children, sick leave for their care is paid in a special manner:

• in each case of illness of disabled children under 18 years of age, sick leave is accrued for the entire duration of treatment, up to 120 days per year;
• when caring for a sick HIV-infected child under 18 years of age, sick leave with the child must be paid for the entire period of hospital stay,
• if the illness of a child under 18 years of age is associated with post-vaccination complications and oncology, then the period of treatment is paid for without restrictions.

When the child's annual limit on paid sick days is exhausted, benefits for sick days above the limit are not accrued, but the employee's absence from work on these unpaid days is considered an excused absence.

In the year when a child moves to another age category, the number of paid days used is retained.

For example, a child turned 7 years old in November, and in December he was sick for 8 days. From January to November, the mother was on sick leave to care for her child for a total of 41 days. How many days will mothers be paid benefits for in December?

Since the child moved to the next age group in November, in December his mother will be paid for only 4 days remaining from the annual limit of 45 days for caring for children from 7 to 15 years old, regardless of the length of sick leave.

Let's consider another example. An employee's child fell ill at the age of 6, and during the illness he turned 7. Since the beginning of the year, 48 days of the limit have already been used, and the child was ill for another 10 days. How is sick leave paid for child care in this case?

In this example, sick leave should be calculated based on the rules in force at the onset of the disease: when opening a sick leave certificate, the doctor will indicate the child’s age - 6 years. The annual limit of 60 days has not yet been used (48 days + 10 days = 58 days), which means that the mother will be paid for all sick days.

In what cases is sick leave for child care not allowed?

A bulletin is not issued if the caregiver is on vacation:

• annual paid (extension of the period of rest is possible only if the employee himself becomes ill);
• without payment;
• on pregnancy and childbirth.

Is sick leave paid for child care during parental leave? You will find the answer to this question in ConsultantPlus. Trial access to the legal system is free.

Students and unemployed parents will not receive it either.

Features of payment of disability benefits to certain categories of the population

Certain categories of the population, according to paragraph 2 of the same article, can receive benefits if they transfer insurance contributions to the Social Insurance Fund on their own. Accordingly, they also receive payment in full from the first day of opening their sick leave from the Fund directly. These include:

• those carrying out labor activities independently (entrepreneurs, notaries, lawyers and arbitration managers);
• members of peasant and farm households;
• members of family and tribal communities of indigenous peoples of the North, Siberia and the Far East.

Persons without a regular source of income

If there are no sources of income, benefits can also be received by:

1. Non-working pensioners.
2. Full-time students in higher or secondary vocational education programs.
3. Registered unemployed.

The list is established by paragraph 5 of Article 10 of the Federal Law of December 29, 2006 No. 255-FZ. Who pays for such sick leave? The insured, according to paragraph 2 of Article 11 of the law, in this case are the subjects of the Russian Federation or organizations authorized by the Government of Russia.

Payment of benefits is made by the Social Insurance Fund directly to the personal bank account of the insured person.

Military personnel and equivalent

Federal Law No. 255-FZ of December 29, 2006 does not apply to military personnel and persons equivalent to them for the purposes of health insurance. This is directly indicated in paragraph 5 of Article 10 of the law. Therefore, they are not paid disability benefits.

Their list is indicated in Article 1 of the Federal Law of March 28, 1998 No. 52-FZ. These, in addition to military personnel, include rank and file and commanding officers of internal affairs bodies and the State Fire Service, employees of institutions and bodies of the penal system, and troops of the National Guard of the Russian Federation.

The specifics of providing them with compensation are regulated separately for each department. For example, for a serviceman, the impossibility of being in service by the decision of the commander of a military unit is formalized as leave for personal reasons with the preservation of full pay.

Leave is granted upon presentation of a certificate from a medical institution, its maximum duration is 10 days. It is only for women; men can only get leave if they are raising a child without a mother. This is provided:

• Articles 10 and 11 of the Federal Law of May 27, 1998 No. 76-FZ;
• paragraph 11 of Article 31 of the Regulations on the procedure for military service, approved by Decree of the President of the Russian Federation of September 16, 1999 No. 1237;
• clause 53 of the Procedure for providing monetary allowances to military personnel of the Armed Forces of the Russian Federation, approved by order of the Ministry of Defense of the Russian Federation dated June 30, 2006 No. 200.

Attention! Generally similar rules are established for employees of other departments.

If several children fall ill, how is sick leave issued for each child?

If an employee has two children sick at the same time, one paper BC is issued to care for them.

If there are more sick children, a second paper sick leave is issued.

When two or more children fall ill, one electronic sick leave is generated at the same time.

If the second (third) child falls ill during the illness of the first child, the BC previously issued for the first child is extended until all children recover, without counting the days that coincided with the days of release from work to care for the first child.

Such rules are specified in paragraphs. 44, 45 Procedure for issuing and registration of LN.

Ballots can be issued to several relatives in turn, subject to the following conditions: 1 sick leave per 1 caregiver.

ConsultantPlus experts spoke about the nuances of paying for sick leave to care for a sick child. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

How to pay for sick leave for child care

The amount of benefits for caring for a sick child who received treatment in a hospital depends on the length of service of the caregiver and is calculated as a percentage of average earnings (AS):

Read how to calculate length of service for sick leave here.

If the child’s therapy was carried out at home, then the first 10 days are paid to the caregiver depending on the length of service, the subsequent days of illness - in the amount of ½ of the SZ.

Since 2021, payment for children’s sick leave from the 1st day is made directly by the Social Insurance Fund. The employer does not calculate the benefit and does not pay anything, but only sends to the fund the documents necessary for calculating and paying the benefit.

You can view the list of documents sent to the FSS in ConsultantPlus by receiving a free trial access.

How is sick leave paid?

It is the employer’s responsibility to calculate accruals after the sick leave certificate is received.
Next, the documentation is transferred to the Social Insurance Fund. This is subject to compliance even if the sheet was issued within the previous 3 days. When the insured person works part-time, it is possible to receive benefits under two documents. At the same time, such indicators as work at these enterprises over the past two years are observed. The benefit must be accrued within ten days if a slip is provided that does not contain an error. The employee receives the required amount of money on the next scheduled payday.

At the expense of the employer

The first three days of sick leave are paid at the expense of the enterprise or employer of the individual entrepreneur. Changes to the rules came into force in 2011.

Due to social insurance

The Social Insurance Fund pays for the period of illness, starting from the fourth day of treatment. Payment from the first day from the federal budget occurs in the event of temporary disability of the voluntarily insured person and due to maternity.

How was children's sick leave calculated and paid until 2021?

Until 2021, the benefit was calculated and paid by the employer, and then he applied for compensation to the Social Insurance Fund. Let us give an algorithm and an example of calculating benefits.

Example

Employee Kotova A.M. provided a bulletin on caring for an 8-year-old child on an outpatient basis from 05/02/20 to 05/16/20 (15 calendar days). The worker's experience is 6 years. Earnings for the last 2 years - 948,000 rubles. There were no sick days during this period.

To calculate the benefit amount, you must:

1. Calculate the average daily earnings:

948,000 / 730 = 1,298.63 rubles.

1. Calculate the amount of benefits for the first 10 days of the child’s illness, taking into account the percentage of work experience:

1,298.63 × 10 × 80% = RUB 10,398.04

1. Calculate payment for the last 5 days of sick leave based on ½ average earnings:

1,298.63 / 2 × 5 = 3,246.57 rubles.

The total amount of the benefit will be 13,644.61 rubles.

If an employee with children did not join the company from the beginning of the year, the new employer could not know how many days he was on sick leave to care for a child during the year before employment. The FSS did not oblige the employer to find out this data. But the responsibility for the correct calculation and expenditure of social insurance funds was borne by the policyholder (clause 10 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of February 12, 1994 101). Consequently, if social insurance discovered that an employee was paid for more days during the year than was due, it could refuse to offset the overpaid funds. In this regard, employers were recommended to request from the employee a certificate from the previous place of work about the number of days used to care for a sick child (FSS letter dated June 24, 2016 No. 02-11-09/15-05-128OP).

How is sick leave calculated?

The main indicator that is used when calculating sick leave for child care is the employee’s average daily earnings (ADE). It is determined by the same rules as when calculating any disability benefit.

The general rules for determining average daily earnings are as follows.

All payments and deductions for the two previous years of work are taken into account (in 2021 this is income for 2021 and 2021); a woman who was on maternity leave at this time has the right to replace the period with an earlier one if this will help increase the amount of the benefit.

The amount of payments for calculating benefits does not exceed 815,000 rubles in 2021; in 2021 - 865,000 rubles.

Average daily earnings are calculated using the formula:

where 730 is the number of calendar days.

Taking into account the maximum SDZ values ​​in 2021, it does not exceed 2301 rubles 37 kopecks: (815,000 + 865,000) / 730.

If the employee did not work in previous periods, then earnings for sick leave are calculated according to the minimum wage; if the employee is for 2018 and 2021. earned less than the minimum wage multiplied by 24, then use the minimum wage multiplied by 24. From 01/01/2020, to calculate the minimum wage benefit, 12,130 rubles. multiplied by 24, the total minimum earnings for two years for calculating benefits will be 291,120 rubles; if you divide it by 730 using the above formula, it turns out that the minimum SDZ in 2021 is 398 rubles 79 kopecks.

New in 2021

And from 02/01/2020 the minimum benefit amount is:

• 3,375 rubles 77 kopecks (first child);
• 6,751 rubles 54 kopecks (second and subsequent children).

The benefit calculated from the minimum wage for vacations starting in 2020 is 4,852 rubles.

IMPORTANT!

On May 11, in his address to citizens, the president announced that the minimum amount of child care benefits for children up to 1.5 years had been doubled - from 3,375 rubles to 6,751 rubles per month.

In addition to taking into account the average daily earnings, the calculation of disability benefits is based on the employee’s length of service. The percentage of payments on the certificate of incapacity for work depends on the length of service. If the employee:

• has 8 years or more of experience, he will receive 100% of average earnings;
• worked from 5 to 8 years, he was entitled to 80% of average earnings;
• worked less than 5 years, he receives 60% of average earnings.

Taking into account the general rules for the payment of disability benefits and the nuances that highlight the calculation of benefits when caring for a sick child, we will derive formulas for calculating benefits for the case under consideration.

When treating a child in a hospital and during the first 10 days of treatment at home:

Starting from the 11th day of treatment of the child on an outpatient basis (at home):

Results

Starting from 2021, sick leave for child care is paid by the Social Insurance Fund directly to the employee. No calculations are required from the employer, but only documents are required on the basis of which the benefit will be calculated and paid by the Social Insurance Fund.

For more information about the rules for calculating benefits, see our “Benefits” section.

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