Insurance experience - how to calculate sick leave and what is needed for this?

What period of work is taken into account - labor or insurance?

When calculating payments, not labor, but insurance type of experience is taken as a basis. The main difference between these concepts is that the second takes into account the periods during which the employer made contributions to the state fund.

According to Order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91, the calculation of sick leave includes periods of work:

• State and municipal service.
• Work under an employment contract.
• Activities of individual entrepreneurs.
• Individual labor activity, on a rental basis.
• Private notary, detective, security practice.
• Lawyer activity until 01/01/2001
• Lawyer activity after 01/01/2003, for which insurance premiums were paid.
• Work of a member of a collective farm / production cooperative (before 01/01/2001 and after 01/01/2003, if insurance premiums are paid for the work).
• Exercising powers by a member/deputy of the Federation Council, State Duma.
• Replacement of government positions in the Russian Federation and its constituent entities.
• Activities of the clergy.
• Involving a person sentenced to imprisonment in paid work (after November 1, 2011).
• Completion of military or other service provided for by the Law of the Russian Federation.

Supporting documents

All necessary information about the periods that need to be taken into account when calculating sick leave pay is described in Order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91, paragraph two. In addition, paragraph No. 8 of the Order presents the requirements for confirming these periods with documents:

1. The main document is a work book of the established form.
2. In cases where there is no work book, employment contracts drawn up in accordance with the legislation of the Russian Federation.
3. In cases of military service - military ID, certificates from military commissariats, archival institutions and military units.
4. In other cases - documents of the territorial Social Insurance Fund of the Russian Federation (collective farm, religious organization, financial organization, institution executing punishment), confirming the payment of contributions.

All documents are provided at the place of destination and payment of benefits, except in cases where the territorial body does not have information about the payment of contributions due to the fact that the payment was made to the account of another territorial body.

Confirmation of insurance experience

The only official document that can confirm the official insurance experience is a correctly executed employee’s work book with all the relevant inserts. What if a citizen cannot provide a work book? Then the employment contracts with the employer that were concluded at the previous place of work come into force. In some cases, you can confirm your work history with the help of two or more witnesses. But this method can only be used in court.

Fortunately, now the question of how to calculate an employee’s insurance length does not cause difficulties. All data has long been stored on electronic media. And all information about money transfers is available in the Pension Fund of the Russian Federation.

Algorithm: how to calculate correctly?

The procedure for calculating the insurance period is described in the Decree of the Government of the Russian Federation dated October 2, 2014; it must be calculated in calendar order.

How to find out and correctly calculate the employee’s insurance length for filling out the BC? To calculate, you must follow the algorithm:

1. The work book or other supporting documents are checked for the presence of records of employment and dismissals, and at the same time the correctness of completion is checked.
2. The duration in days of each period in which the citizen paid contributions to the insurance fund is calculated: the first day is the date of employment, the last is the date of dismissal (both dates inclusive).
3. Next, you need to add up all the periods calculated in days and get the insurance period in days, but for further benefit calculations it is needed in years, so we make the calculation:
   Insurance length of service = All periods worked in days / 365 days.

Examples of calculations using a work book

The following is a sample of how to correctly calculate the length of service for a BL.

1. The employee worked at the company for 20 years from 03/20/1999 to 02/26/2019, on February 27 he opens sick leave for 10 days. He was insured under the compulsory insurance system on 01/01/2007 - until this date, continuous work experience is calculated: 8 calendar years have passed from 03/20/1999 to 01/01/2007.
   12 years, 1 month and 25 days passed from the date of insurance to the end of employment.

   Insurance experience = 8 years + 12 years, 1 month and 25 days = 20 years, 1 month and 25 days. Over 8 years, sick leave is paid at 100% of the average wage. With an average daily earnings of 1,800 rubles, the payment will be calculated: 1,800 rubles * 10 days = 18,000 rubles.

2. The employee has been working at the company since 01/01/2009 and on 05/15/2010 he opens a sick leave for 10 days.
   Before the current job, the employee was employed in another organization: from 05/02/2004 to 12/31/2006. Until 2007, continuous experience = 3 years is also considered. In his current job, the employee has earned work experience equal to 1 year, 4 months and 14 days. Insurance experience = 3 years + 1 year 4 months and 14 days = 4 years 4 months and 14 days. Up to 5 years of experience gives 60% of sick pay from average earnings. With an average daily earnings of 1200 rubles, the payment will be calculated: 1200 rubles * 0.6 * 10 days = 7200 rubles payable.

The payment itself is made for the first 3 calendar days from the date of issuance of sick leave from the employer’s funds, and for subsequent periods - from the Social Insurance Fund.

Sick leave period in 2021

A citizen employed in the public service or in a private company, when going on sick leave, has the right to be paid for missed days by the employer. This rule was introduced to provide social guarantees for citizens who temporarily become unable to work due to illness, injury, or the need to look after a child or dependent relative.

However, the amount of benefit payments does not have a fixed value for each person. The exact amount of payments depends on how much sick leave insurance the employee has. Let's take a closer look at how this works in practice and what rules apply when calculating.

To simplify calculations, you can use the calculator on our website.

It is enough to indicate the date of entry into service and dismissal from it, and you will receive accurate information that can be used in the future.

What is taken into account when calculating payments

The most important factor when calculating the amount to be paid for a period of incapacity for work for health reasons is the length of service of the citizen. Upon closer examination, you may be faced with the fact that there are two options for length of service used in determining working periods:

• Insurance – all periods of labor activity during which payments were made to the pension fund and social insurance fund are taken into account. It includes time periods when a citizen could be registered as an employee, individual entrepreneur or legal entity. The main thing is that insurance deductions are made;
• Labor – in this case, periods of work in the presence of an employment contract are taken into account. Thus, if a citizen was engaged in commercial activities as an individual entrepreneur, then this time is not taken into account.

The calculation takes into account the insurance period, the length of service for sick leave during which contributions were made to the state pension and social insurance fund. Based on the available information, the percentage of sick leave from the length of service is determined.

The total time of activity accompanied by insurance payments is taken into account. The amount of deductions depends on the total years of insurance coverage, while sick leave is paid taking into account the average daily earnings. The following accrual scale applies based on the insurance period:

• 6 months – 5 years – 60% of the average daily earnings for each day;
• From 5 to 8 years – 80% of the average wage;
• Over 8 years – 100% accrual from the average level.

If a period of incapacity for work arose due to an industrial injury or as a result of an illness resulting from hazardous production, then 100% of the average wage per day is paid. The same rule applies when paying maternity benefits.

Please note that the length of service required to pay sick leave in 2021 is determined based on all periods of insurance contributions, and not just on the last place of work. If a citizen moved to a new job and stayed there for 4 years, but before that he worked in other places and has a total work experience exceeding 8 years, then the employer does not have the right to pay benefits at the minimum rate. On the contrary, accruals must be made in 100% volume, since the employee has the necessary years of work with contributions to the Pension Fund and the Federal Social Security Service.

How to confirm your experience

In some cases, an employer may try to relieve itself of responsibility for paying benefits for new employees who have been with the company for 5 years or less by offering a minimum level of pay. If the employee’s total insurance coverage exceeds 8 years or more, then the existence of this period will need to be proven.

For confirmation, entries in the citizen’s work book are used, indicating the places and terms of employment. If the book is missing, filled out incorrectly or not filled out at all, then the following documents can be used for confirmation:

• Employment contracts with a standardized type of filling;
• Certificates from previous employers;
• Personal accounts indicating the transfer of funds;
• Extracts taken from orders for the enrollment and dismissal of an employee.

The main factor confirming the correctness of filling out the documents is the presence in them of the employee’s name, surname and patronymic, as well as the exact dates of entry and dismissal from service. In this case, the documents can be used to calculate the insurance period. If the company’s management refuses to recalculate even after providing the data, the problem can be resolved in court or pre-trial by submitting a complaint to the appropriate authorities. Confirmation may also be required for the Social Insurance Fund.

How to calculate length of service for sick leave

First of all, you will need to determine the total number of years with insurance contributions. These include the following periods:

• Official employment under contract;
• Self-employment as an individual entrepreneur or in another form of organizational activity, when contributions were made to the Social Insurance Fund and the Pension Fund of the Russian Federation;
• Child care - up to 1.5 years per child, but not more than 6 in total;
• Completion of military service.

If at one time a citizen was employed in several full-time or part-time jobs, then the period of time in only one organization is taken into account. An employee can independently choose the most beneficial option for him.

When making calculations, you need to be careful, since a discrepancy even of several days may attract the attention of FSS employees and require a re-count. To obtain accurate data, it is necessary to determine the exact number of working days for all periods, then calculate the number of months, taking into account that 1 month includes 30 calendar days, and 12 months make up 1 year. Further, based on the obtained figures, you can apply for one or another size of the sickness benefit payment coefficient.

Counting rules if activity is interrupted

Another important question that worries employees: how is length of service calculated and benefits paid if work activity is interrupted? Since, according to Article 7 of Federal Law No. 255, not the total length of service, but the insurance period, is used to calculate the length of service , any “gaps” in it are simply not taken into account: the length of service is considered to be the summation of the periods of insurance payments for the employee.

For example: a citizen was employed in one position for 1 year, after which he quit and found a second job, where he also worked for a year, only six months later. In this case, the duration of work for calculations is equal to: 1 year at the first + 1 year at the second job.

Possible difficulties

When calculating the amount of benefits depending on the insurance period, difficulties may arise primarily due to the omission of a number of nuances:

• The period is not included in the calculation if a disability or temporary disability pension was accrued.
• The duration of work includes the first 1.5 years of child care.
• If a person received unemployment payments, this period is also taken into account in the length of service.
• If the Employment Center provoked the relocation of a citizen in order to get him a job, this period is taken into account.
• Abbreviations in the work book do not invalidate the entries in it if they make it possible to recognize what is written.
• Caring for the elderly and disabled children is taken into account.
• You cannot add up the periods in which you worked part-time, this will lead to “overlap”.
• If a military spouse cannot get a job in the region where the first one is serving, the length of service is taken into account, but not more than 5 years.

When calculating length of service for sick leave, it is not enough to calculate the total duration of your “labor journey”; this indicator must be confirmed by documents and certificates, take into account all periods determined by the Legislation of the Russian Federation and contain the principle of rounding (12 months - a year, 30 days - a month). The accountant must approach the calculations responsibly, since each unaccounted or incorrectly accounted period will affect the final amount of sick leave payments.

How to determine the insurance period for calculating sick leave for an employee?

Imagine that you incorrectly calculated an employee’s length of service. The employee will receive less money than he should. In order not to offend employees and not violate the law, we will learn how to calculate the insurance period correctly.

Calculation of the insurance period may be necessary in two cases:

1. When calculating benefits for temporary disability or, as we used to call it, sick leave.
2. To assign a labor pension.

In these cases, the calculation procedure, periods and other details may differ. In the article we will analyze only the calculation of the insurance period for assigning sick leave.