Maximum average daily earnings in 2021

Changes in 2021

In 2021, the previously existing algorithm for determining the amount of disability benefits is in effect.

The changes that occurred this year are associated with the following:

The calculation period for which data is selected has changed. Currently, to determine the benefit amount, you must select information about the salary on which contributions are calculated for 2021 and 2017.
Because the years 2021 and 2021 are used for the calculation, the caps in effect at that time should be taken into account when determining the maximum benefit. For 2021, the base is 718,000 rubles, for 2021 - 755,000 rubles.
From the beginning of 2021, a new minimum wage came into effect - 9,489 rubles, which from May 1 will take a new value of 11,163 rubles. In this regard, the minimum amount of benefits for sick leave will change.

Attention! The calculator must take all these innovations into account when determining sick leave in 2021, taking into account the latest changes.

The procedure for calculating sick leave in 2018

The approved guidelines for determining sick leave assume that they are calculated from the average salary, which is obtained by adding the amounts of employee remuneration subject to contributions for the two previous years and dividing the total by the number of days - 730 days.

When calculating sick leave in 2021, you should select data for 2021 and 2021.

In order to be able to correctly calculate disability benefits, the calculator needs to select the following information:

The amount of salaries of the employee who brought the certificate of incapacity for work for the previous two calendar years for which the employer made contributions for compulsory insurance.
Information about the work experience of the employee at the time of the onset of the period of incapacity. This is necessary to apply the percentage. If the employee has less than 5 years of service, the percentage used to calculate benefits is 60%, from 5 to 8 years - 80%, over 8 years - 100%. To calculate benefits for sick leave for maternity payments, it has a constant value of 100%.

The amount of the calculated average daily salary. To determine, you can use the following formula:

Salaryaverageday

The amount of remuneration for 2 years for which insurance premiums are calculated

730

Percentage by length of service

The number of days included in the period of incapacity for work, which are recorded on the sick leave certificate. They are used to determine the final benefit amount. The following formula is used for this:

Netr allowance

Salaryaverageday

Number of sick days

If all this information is collected, then you can use the online sick leave calculator in 2021. With it you can calculate disability benefits quickly and with a minimum number of errors.

Attention! When calculating benefits, one must not forget about the existence of maximum bases, which must be taken into account in the calculation. Since the total amount of salary taken into account cannot exceed the sum of the maximum bases for two years.

For sick leave in 2021, this is 1473.00 (718.00+755.00) thousand rubles. That is, the average daily salary cannot be more than 2017 rubles 81 kopecks. If the estimated earnings are higher, the value determined by the maximum amounts is applied.

There is also a lower limit that is received by employees who have not received a salary for the previous two years, or whose average daily earnings are less than the minimum wage. It is 311 rubles 96 kopecks.

Disability benefits in the absence of salary data for the two previous years should be calculated using the formula:

Salaryaverageday

Minimum wage

730

60 %

Attention! To summarize, we can say that the value of the estimated average daily earnings for calculating sick leave will be between 311 rubles 96 kopecks and 2021 rubles 81 kopecks.

How to Refund: Basic Rules

Through the Social Insurance Fund, sick leave is paid only from the 4th day of the employee’s illness. All previous days are directly financed by the employer (clause 1, part 2, article 3 of Law No. 255-FZ of December 29, 2006 “On compulsory social insurance for temporary disability and maternity”, hereinafter referred to as Law No. 255-FZ).

But sick leave for child care is entirely financed by the Social Insurance Fund at its own expense.

Also see “New rules for issuing sick leave for child care from 04/10/2018: what has changed.”

There were no fundamental changes regarding the payment of sick leave by the Social Insurance Fund in 2018.

By the amount of benefits that you accrued and paid at the expense of the Social Insurance Fund, reduce insurance premiums for ordinary illnesses and maternity required for transfer for the reporting month (Part 2 of Article 4.6 of Law No. 255-FZ, letter of the Ministry of Finance dated 02/07/2018 No. 03- 15-06/7151, Federal Tax Service dated 02/14/2017 No. BS-4-11/2748).

Here's how you can manage the excess of benefits over assessed contributions. Choose one of two methods:

1. Credited towards payment of contributions to VNiM in subsequent months

2. Return from the Social Insurance Fund to the organization’s bank account.

To receive compensation, submit to the Social Insurance Fund (clauses 1 – 2(1) of the List, approved by order of the Ministry of Health and Social Development No. 951n):

application for the allocation of funds;
certificate-calculation;
deciphering the costs of paying benefits.

Please note that the listed documents are analogues of Tables 1 and 2 of Section 1 of the previous Form 4-FSS.

Also see "".

Calculation of sick leave and new minimum wage

A special feature of 2018 is that the minimum wage amount will change twice. The first increase was from January 1, 2021, the second from May 1, 2021. Currently, the minimum wage is 9,489 rubles. From May it will be 11,163 rubles.

This will affect the amount of disability benefits, which are calculated when the employee has a very small salary, or there is no information about the salary for the two previous years. This is due to the fact that instead of paying the employee, in these cases the minimum wage is applied.

Who pays for sick leave?

The law establishes that if an employee has issued a sick leave, it must be paid from the following sources:

The first 3 days of illness - payment is made from the organization’s funds;
All remaining days are reimbursed from the Social Insurance Fund.

The exception is payment for maternity leave and parental leave. These funds are fully repaid by social insurance. If sick leave is issued to care for a child due to his illness, these funds are also paid in full at the expense of the Social Insurance Fund.

If sick leave is a continuation of another sick leave, they are combined into one insured event. The employer pays for the first three days of illness only on the first form, and all other days of illness are covered by social insurance.

Currently, there is a pilot project in the country under which payments from social insurance funds are made by the fund itself, and not by the organization. To do this, a sick leave application is submitted to the fund electronically, and it is necessary to indicate the details for crediting funds.

Sick leave to care for a child or relative

From April 10 this year, restrictions on the number of days per year during which a medical organization has the right to provide sick leave to the legal representative of a minor (his parent, guardian) will change.

READ ON THE TOPIC:

The procedure for obtaining disability has been updated: what has changed?
Required documents Previously, there were restrictions taking into account the age of the child and what illness he had.
Parents of children under 7 years of age could previously afford sick leave for no more than 60 days a year. As of April 10, this limit has been lifted. If the child is from 7 to 15 years old, then no more than 15 days are allotted for caring for him for each fact of illness. In this case, the order remains the same.

Previously, sick leave was provided for no more than 120 days to care for a disabled child. After April 10, this period is unlimited.

It is important that the age of children with serious illnesses (HIV, oncology and others) for whose care is granted sick leave indefinitely has been increased. Now it's not 15, but 18 years.

Although the time period during which a parent can legally leave work to care for a sick child has been extended, there are limits on the number of days that will be paid in such situations. There were no changes here.

When caring for a child under 7 years old, 60 calendar days will be paid per year (up to 90 if the illness is severe and is included in a special List). Sick leave for children aged 7-15 years will be paid for 45 days, and for a disabled child under 18 years old – 120 days.

The Ministry of Health has allocated 30 days to care for an adult family member.

Calculation of sick leave in 2021 in a new way: examples of calculation

General calculation of sick leave

Manager Petrova A.A. brought sick leave for 6 days. Her work experience is 10 years.

Earnings for previous years: 2021 – 325,000 rubles, 2021 – 418,000 rubles. These values do not exceed the limit values established in each year, in 2021 - 718,000 rubles, in 2017 - 755,000 rubles. Thus, the employee’s earnings will be used for the calculation. Work experience over 8 years, therefore 100% of benefits are accrued.

Let's determine the average daily allowance:

(325000+418000) / 730 = 1017.81 rub.

We determine sick leave benefits.

1017.81 x 100% x 6 days = 6106.86 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 6106.86 x 13% = 794 rubles. Payable: 6106.86-794=5312.86 rub.

Let's determine the sources of payment.

The first 3 days at the expense of the organization: 1017.81 x 100% x 3 days = 3053.43 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 6106.86-3053.43 = 3053.43 rubles.

Sick leave if the income limit is exceeded

The law sets limits on the amount of earnings on the basis of which sick leave is calculated. Before calculating average earnings, it is necessary to compare the employee’s annual earnings with the limit value established for that year.

If actual earnings exceed the limit, the value of the latter must be used for calculation. Manager Petrova A.A. brought sick leave for 11 days. Her work experience is 9 years.

Earnings for previous years: 2021 – 796,000 rubles, 2021 – 851,000 rubles. These values exceed the limit values established in each year, in 2021 - 718,000 rubles, in 2017 - 755,000 rubles.

Limit amounts will be used for calculation. Work experience over 8 years, therefore 100% of benefits are accrued.

Let's determine the average daily allowance:

(718000+755000) / 730 = 2021.81 rub.

We determine sick leave benefits.

2017.81 x 100% x 11 days = 22195.91 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 22195.91 x 13% = 2885 rubles. Payable: 22195.91-2885=19310.91 rub.

Let's determine the sources of payment.

The first 3 days at the expense of the organization: 2021.81 x 100% x 3 days = 6053.43 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 22195.91-6053.43 = 16142.48 rubles.

Calculation of sick leave for caring for a child under 7 years old in 2018

Payment of sick leave, if the employee was caring for his child at that time, has its own peculiarities. The law sets a limit on the days that are payable in this case.

For example, if a child is under 7 years of age, then one sick leave is paid for the full period, but during the year - no more than 60 days. If the child is aged from 7 to 15 years, then one sick leave is paid for a period of no more than 15 days, and during the year - no more than 45 days in total.

In addition, the amount of benefits depends on the employee’s length of service. Thus, the first 10 days of sick leave are paid based on a percentage of length of service (for example, if the length of service is more than 8 years, then at 100%), and the remaining days are paid at 50%, regardless of length of service.

Manager Petrova A.A. brought sick leave to care for her 6-year-old child. Duration of sick leave is 9 days. Work experience - 7 years.

Earnings for previous years: 2021 – 381,000 rubles, 2021 – 455,000 rubles. In each period they do not exceed the maximum permissible sizes.

Work experience is from 5 to 8 years, therefore 80% of the benefit is calculated.

Let's determine the average daily allowance:

(381000+455000) / 730 = 1145.21 rub.

We determine sick leave benefits. Since the child is under 7 years old, all days are paid.

1145.21 x 80% x 9 days = 8245.51 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 8245.51 x 13% = 1072 rubles. Payable: 8245.51-1072=7173.51 rub.

Sick leave for pregnancy and childbirth

For this benefit, the law sets its own maximum and minimum payment amounts. The duration for which sick leave is issued depends on the course of pregnancy - 140 days for an ordinary pregnancy, 156 days for a complicated one and 194 days for a multiple pregnancy.

Manager Petrova A.A. brought sick leave due to pregnancy and childbirth. The period begins on May 18, 2021.

The duration of maternity leave is 140 days. The days in the billing period have been fully worked out.

Earnings for previous years: 2021 – 458,000 rubles, 2021 – 512,000 rubles. In each period they do not exceed the maximum permissible sizes.

We calculate the daily allowance:

(458000+512000) / 730 = 1328.77 rub.

We calculate the payment amount:

1328.77 x 140 days = 186027.80 rub.

Personal income tax is not withheld from this payment. The entire amount is compensated from the Social Insurance Fund.

Sick leave for less than 6 months of work experience

If an employee has an insurance period of less than 6 months, then there is a peculiarity in determining the average daily earnings. According to the law, sick pay for a full month of illness should not exceed the minimum wage for that month.

This means that the average daily earnings in this case are calculated by dividing the minimum wage in force in the month of illness by the number of days in that month.

Manager Petrova A.A. got a job in February 2021. According to her work book, this is her first place of work. In May, she brought in sick leave for 7 days.

Since there is no data on previous accruals, the calculation is based on the minimum wage indicator and the number of days in the month of illness.

The work experience is less than 5 years, so 60% of the benefit is calculated (this rule applies even if there is no work experience).

We determine the average daily earnings:

11163/31 days=360.10 rub.

We determine sick leave benefits:

360.10 x 60% x 7 days = 1512.42 rubles.

We determine the amount to be transferred minus personal income tax:

Tax: 1512.42 x 13% = 197 rubles. Payable: 1512.42-197=1315.42 rubles.

Let's determine the sources of payment.

The first 3 days at the expense of the organization: 360.10 x 60% x 3 days = 648.18 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 1512.42-648.18 = 864.24 rubles.

Sick leave if a violation of the regime was recorded

If an employee brings a sick leave note that indicates a violation of the regime, the organization must conduct an investigation and determine whether the violation was valid or not.

If yes, then sick leave must be paid in full. If not, then the days before the violation are counted in the general manner, starting from the day of the violation and until the end of the sick leave - based on the minimum daily earnings.

Manager Petrova A.A. was sick for 11 days in May. There is a note on the sick leave sheet that she had an appointment for the 8th day of illness, but she showed up only a few days later. Work experience - 12 years.

Her actual earnings were: in 2021 - 239,000 rubles, in 2017 - 186,000 rubles.

We calculate the average daily earnings:

(239000+186000) / 730 = 582.19 rubles.

The calculated value is greater than when using the minimum wage (RUB 367).

Since a violation was recorded, we count 7 days based on the obtained indicator, and the remaining 4 days based on the minimum wage.

Work experience exceeds 10 years, therefore 100% of the benefit is accrued.

We calculate benefits:

(582.19 x 7 days x 100%) + (367 x 4 days) = 5543.33 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 5543.33 x 13% = 721 rub. Payable: 5543.33-721=4822.33 rub.

Let's determine the sources of payment:

The first 3 days at the expense of the organization: 582.19 x 100% x 3 days = 1746.57 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 5543.33-1746.57 = 3796.76 rubles.

Amount of temporary disability benefit for one day

Sick leave benefits for 1 day are calculated as average daily earnings , multiplied by a percentage in accordance with the employee’s insurance experience.

To determine the maximum amount of payment for one day of incapacity, you need to multiply in the following order:

With up to 5 years of experience = 2021.81 * 60% = 1210,69.
From 5 to 8 years = 2021.81*80% = 1614,25.
From 8 years = 2017,81.

If there are more than one days on sick leave, then the corresponding maximum daily pay is multiplied by the duration of the period of incapacity .

Who is entitled to such a payment?

In what cases can an employee receive the maximum payment on a slip?

This is possible only in one case - if the employee’s income is so high that it exceeds the maximum contribution bases .

Only in this case, the maximum possible amount will be accepted for the annual income of such an employee, and the sick leave payment will be maximum.

There are no other cases of assigning a maximum payment.

An example of calculating payment by sheet

Example conditions:

The employee provided a certificate of incapacity for work from May 17 to May 23, 2018.

For 2021, 755,000 were earned, for 2021 - 830,000.

We will calculate the required payment for 7 days of illness if the insurance period is 6.5 years.

Calculation:

Earnings for both calculation years exceeded the maximum bases for social contributions, therefore, an amount equal to this base is taken as the employee’s annual income.

Average daily earnings = (718000 + 755000) / 730 = 2021.81.

Daily sick pay = 2021.81 * 80% = 1614.25.

Benefit amount = 1614.25 * 7 = 11299.75.