Calculation of sick leave in 2021 for part-time work

Legal regulation

Sick leave benefits are understood as payments made by the employer in favor of a temporarily disabled employee, and such payments are due only to officially employed citizens who have consulted a doctor and issued a sick leave certificate.

The payment of sick leave benefits is regulated:

In Art. 14 of Law No. 255 sets out the general procedure for calculating the amount of sickness benefits, and the specifics of calculating such benefits are given in Resolution No. 375.

Features of calculating benefits

The amount of benefit paid for each day of illness is calculated as the citizen’s average daily earnings for the last 2 years before the illness. To determine the total amount of the benefit, the salary for the two-year period before the start date of sick leave is divided by 730 and multiplied by the number of days spent on sick leave.

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The amount of sick pay is calculated in proportion to the length of the working day for a part-time shift in the following cases:

if the average monthly income for 2 years before illness is less than or equal to the minimum wage;
if the citizen did not work officially for 2 years before illness;
if the citizen’s total official work experience over his entire life is less than six months.

To qualify for sickness benefits, self-employed people, as well as lawyers, notaries, farmers and members of northern indigenous peoples, must make payments to the Social Insurance Fund themselves.

Features of paying sick leave to a part-time worker

An employee working in different places is also not insured against temporary disability and has the right to compensation for it. The key point that determines the possibility of obtaining it from an “additional” employer is the length of service at a given workplace. Until 2011, the basic figure was 1 year; after this date, the mandatory insurance “seniority” was increased to 2 years.

Zarechnaya A.S. She has been working at her main place of work for 8 years, while for several years she has been working part-time for different employers. Over the past two years, her salary in her main job is 50 thousand rubles/month, and in her part-time job she received 10 thousand rubles/month. from the employer for whom she worked the previous year, and 8 thousand rubles/month. from another with whom she collaborated the year before. This year she was ill for 10 days. Let's calculate the payments due to her.

Procedure for calculating the payment amount

To determine whether working part-time affects the amount of sickness benefit, you must:

Calculate the sum of all official incomes of a citizen 2 years before illness.
Determine the average monthly income for a two-year period before illness ; to do this, you need to multiply the sum of all official income of the employee for a given period by 30.4 and divide by 730.
Compare the result with the minimum wage.

It is important to take into account that for calculations, the minimum wage established on the date of opening of sick leave is taken, taking into account regional allowances.

If the result obtained is greater than the minimum wage, then the amount of sick leave is calculated using the formula:

where D is the amount of income for the two-year period before the illness (regional allowances are already included in this amount), and B is the number of days spent on sick leave.

If the result obtained is less than the minimum wage, then the amount of sick leave benefits is calculated using the formula:

where M is the minimum wage, RK is the regional coefficient (increment), H is the duration of the shift (in hours), P is the duration of a full shift at a given rate. If an employee works part-time, regardless of the length of the working day, then instead of the multiplier (B/P), the fractional part of the rate is substituted into the formula, for example, when working part-time, the multiplier is 0.5.

Calculation of sick leave: changes in 2021, examples of calculation according to the new rule

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 2020 rubles 81 kopecks. If the estimated earnings are higher, the value determined by the maximum amounts is applied.

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.

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An example of calculating sick leave for part-time work

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Previously unemployed citizen M. got a job at the enterprise on December 1, 2021, then was on sick leave from September 1 to September 18 inclusive. On the date of opening of the sick leave, M.’s working day lasted 5 hours instead of the 8 hours required at this rate by agreement with the employer.

First, the total income for 2 years before the illness is calculated before deducting the 13% tax; it is (9 months of work)*13000/(1-0.13)=134482.76 rubles.

It can be seen that 5600.38 is less than the minimum wage , so the sickness benefit will depend on the length of the working day and will be:

M*RK*B*24 /730*(B/P) = 11163*1.15*18*24/730*(5/8) = 4748.1 rubles, or 263.78 rubles for each day of sick leave .

For part-time work, the size of the sick leave benefit is reduced in proportion to the rate only if the benefit is calculated based on the minimum wage. If the average monthly income for the last 2 years of work is higher than the minimum wage, then hospital payments will not depend on the size of the rate.

Calculation of sick leave in 2021 for part-time work

The only difference is this. When working full time, sick leave is calculated from the minimum wage if earnings for the 2 previous years are less than 24 times the minimum wage. For sick leave opened from 05/01/2020 to 12/31/2020, this is 267,912 rubles. (RUB 11,163 x 24), and open from 01/01/2020 - RUB 270,720. (RUB 11,280 x 24). If working part-time, this value must be reduced in proportion to the working time. So, for a person who works 4 hours a day instead of 8, from 01/01/2020, sick leave is counted from the minimum wage if you earn less than 135,360 rubles. (RUB 270,720 / 8 hours x 4 hours) Letter from the Social Insurance Fund dated November 16, 2015 N 02-09-14/15-19990.

110,000 rub. must be compared with the minimum wage in proportion to Potapov’s working time. This is 108,288 rubles. (RUB 270,720 / 5 days x 2 days), which is less than actual earnings for the billing period. Therefore, the benefit must be calculated from 110,000 rubles.

07 Jun 2021 etolaw 4447

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Subtleties of calculating benefits based on the minimum wage for part-time workers

For employees who are working part-time at the time of the insured event, any benefits are calculated in the same way as for other employees, with one exception, when calculating average earnings based on the minimum wage, the part-time coefficient must be taken into account.

However, some believe that it is not necessary to apply the part-time coefficient to the minimum wage, since this would make the benefit amount less than earnings. Is it possible to follow this approach?

Earnings for calculating benefits are taken equal to 24 minimum wages, if the employee had no earnings at all in the billing period or, in monthly terms, is less than the federal minimum wage at the time of the occurrence of the insured event. To do this, we compare the average monthly earnings of the employee with the minimum wage through the average daily wage

If the employee’s earnings are more than the minimum wage, then we calculate the benefit based on the employee’s earnings without applying the part-time factor;
If the employee’s earnings are less than or equal to the minimum wage, then we calculate the benefit based on the minimum wage using the part-time coefficient. If in such a situation the benefit is calculated based on the full minimum wage, then the Social Insurance Fund will refuse to reimburse expenses during the inspection. Most courts adhere to the same position. But there is also an opposite decision, in which the court proceeds from the fact that if an employee is assigned a part-time working schedule (part-time work week, part-time work day), then the average daily earnings are determined in the same way as in the case when the employee has normal working hours and works full time

This is important to know: What income is taken into account when calculating sick leave

To avoid claims from inspectors, it is better in such a situation to calculate the benefit in proportion to the employee’s working hours. Let's see how to do this.

Example. Calculation of temporary disability benefits for a part-time employee

/ solution / The algorithm of actions is as follows.

STEP 1. Calculate the average daily earnings of an employee for the billing period of 2014):

STEP 2. We calculate the average daily earnings, calculated based on the minimum wage:

STEP 3. Compare the average employee’s earnings with the minimum wage.

Since the average employee’s earnings are less than the federal minimum wage at the time of the insured event, to calculate the benefit, the employee’s earnings are taken to be equal to 24 minimum wages at the time of the onset of the illness.

STEP 4. Calculate the average daily earnings to calculate benefits.

Since the employee works part-time, we calculate the average daily earnings in proportion to working hours:

STEP 5. Calculate the allowance:

Please note that the part-time coefficient is not applied when calculating benefits based on the minimum wage for employees who, in accordance with the law, have reduced working hours (for example, disabled people of groups I and II - no more than 35 hours per week. After all, the reduced time is for them the maximum daily duration work (shift) and the full standard of work and does not entail a proportional reduction in wages

Do not forget that the amount of the monthly child care benefit cannot be less than the minimum amount in 2015.

2718.34 rub. - when caring for the first child;
RUB 5,436.67 - when caring for a second and subsequent child.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Since the minimum monthly child care benefit this year is greater than the benefit calculated even on the basis of the full minimum wage - 2,386 rubles. (5965 rubles x 24 / 730 x 40% x 30.4 days), the benefit must be paid in the minimum amount.

New procedure for calculating sick leave in 2018

The accepted procedure for determining the amount of sick pay assumes that for these purposes it is necessary to use the average salary.
The latter is obtained by adding up all amounts paid to the employee, for which contributions were calculated for the two previous years, and dividing them by the number of days - 730. In order to calculate the payment to the employee in 2021, you need to use information from 2021 and 2021.

To correctly determine the amount, the responsible employee must obtain the following data:

The amount of payments to the employee for the two previous years. In this case, only those accruals for which insurance premiums were calculated are selected for calculation;
Data on the employee’s insurance experience at the time of illness. This information is necessary to determine the correction factor. So, if the employee’s experience is less than 5 years, then he is entitled to 60% of the calculated amount, if he is between 5 and 8 years, then 80% of the calculated payment. And only if the insurance period is more than 8 years, the employee will receive 100% of the sick pay. It must be remembered that for maternity pay this indicator can only take a value of 100%.
Average daily salary.

To determine it, you can use the following formula:

Average daily earnings

The amount of remuneration for 2 years, which was subject to insurance premiums

730

Payout ratio based on guard

The number of days during which the employee was registered as incapacitated. This value is entered on the sick leave certificate, which he presents when going to work. This number of days is used to calculate the final benefit amount.

Payment amount

Average daily earnings

Number of days on sick leave

Attention! Using all the specified data, you can easily use an online sick leave calculator in 2021. Such services allow you to perform the necessary calculations without errors and a lot of time.

When determining hospital benefits, it is also necessary to remember the size of the base limits. Thus, the total earnings for two years should not be higher than the sum of the maximum bases for the same years.

For example, when determining sick pay for 2021, this figure will be equal to 1,473,000 (718,000+755,000) rubles. Thus, the average daily earnings based on this indicator should not exceed 2021 rubles 81 kopecks.

If, in the process of establishing the amount of payment, any of the specified indicators is exceeded, then further determination must be made based on the limit values.

In addition, the law determines the minimum value of average daily earnings. It should be used if the employee who opened a sick leave has no earnings for the previous two years, or the resulting figure is less than that calculated according to the minimum wage. Until May 1, 2021, it is 311 rubles 96 kopecks, from May 1 - 367 rubles.

If there is no information for the two years preceding the estimated year, then the average daily earnings must be determined using the formula:

Average daily earnings

Minimum wage

730

60 %

Attention! Thus, until May 1, the average daily payment should be between the values of 311 rubles 96 kopecks and 2017 rubles 81 kopecks.

Payment of sick leave for part-time work

Author: Manokhova S.V. , expert of the information and reference system “Ayudar Info”

The concept of part-time work is contained in Art. 93 Labor Code of the Russian Federation. In accordance with the norms of this article, by agreement of the parties to the employment contract, an employee, both upon hiring and subsequently, may be assigned part-time working hours:

or part-time (shift);

or part-time work week, including with the division of the working day into parts.

The same article establishes that when working part-time, the employee’s payment is made in proportion to the time he worked or depending on the amount of work he performed. How is the period of incapacity paid? About this in this material.

A little “normative”

The procedure for calculating temporary disability benefits is established:

Article 14 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Federal Law No. 255-FZ);

Features of the procedure for calculating benefits for temporary disability, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375 (hereinafter referred to as Regulation No. 375).

In accordance with clause 16 of this provision, if the insured person is assigned part-time work (part-time work week, part-time work), the average daily earnings are determined according to the rules provided for in clauses 15(1) - 15(3) of the said provision, that is, in in general order.

We will calculate temporary disability benefits

Let us immediately note that the procedure for calculating temporary disability benefits in the event that an employee works part-time is ambiguous. Let us explain why.

According to the general rules, a daily temporary disability benefit is determined by multiplying the average daily earnings of the insured person by the amount of the benefit established as a percentage of the average earnings, depending on the employee’s insurance length (60, 80 or 100%) (Part 4 of Article 14 of the Federal Law No. 255-FZ).

In turn, the average daily earnings for calculating temporary disability benefits are determined by dividing the earnings accrued for the billing period by 730 (clause 15(1) of Regulation No. 375).

For reference: average daily earnings cannot exceed the maximum average daily earnings for calculating benefits (in 2021 - 2,150.68 rubles).

Clause 15(3) of Regulation No. 375 states that in the cases specified in clause 11(1) of the said regulation, for calculating benefits for temporary disability, the average daily earnings are determined by dividing the minimum wage established by federal law on the day of the occurrence of the insured event, increased 24 times, 730.

This is important to know: An employee brought sick leave: what to do next

In paragraph 11(1) of Regulation No. 375 we read:

if the insured person had no earnings during the billing period, as well as if the average earnings for this period calculated for a full calendar month are below the minimum wage, the average daily earnings are determined based on the minimum wage (paragraph 1);

if the insured person is working part-time at , the average earnings on the basis of which the benefit is calculated is determined in proportion to the working hours of the insured person (paragraph 2).

Similar rules are contained in Part 1.1 of Art. 14 of Federal Law No. 255-FZ.

The above norms are interpreted differently by different experts.

According to some, the wording of paragraph. 2 clause 11(1) of Regulation No. 375 should be applied exclusively if the employee had no earnings during the billing period or his average earnings for a full month are below the minimum wage. Only in this situation, the average earnings, on the basis of which temporary disability benefits are calculated, are determined in proportion to the length of working hours of this employee (we are adherents of precisely this (more profitable for the employee) option).

Please note: average earnings are determined in proportion to working hours only in the cases specified in Part 1.1 of Art. 14 of Federal Law No. 255-FZ, namely when the insured person had no earnings for the billing period or if the average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage and, therefore, when the average earnings are taken to be equal to the minimum wage.

If the benefit is calculated from the actual earnings of the insured person for the billing period, it is unlawful to reduce this earnings depending on the length of working hours established at the time of the insured event.

Other experts believe that para. 2 paragraph 11(1) must be applied literally. If you follow their logic, for all employees working on a part-time basis on the date of the onset of temporary disability, average earnings must be determined in proportion to the length of working time.

For your information: for more information on how to calculate benefits for an employee who works part-time and whose average salary is below the established minimum wage, read the consultation by S. A. Chernov, “Working part-time: the procedure for paying for disability.”

Example.

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

Amount of earnings for previous years: 2021 - 346,000 rubles, 2020 - 511,000 rubles. These values do not exceed the maximum values determined in each year, in 2021 - 755,000 rubles, in 2021 - 815,000 rubles. It follows that the employee’s actual earnings will be used to determine benefits.

Once you have all the specified information in your hands, you can use the online sick leave calculator in 2020. This step will allow you to make calculations with minimal time and without errors.

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Part-time work: calculation of sick leave benefits

“Salary”, 2011, N 5

In the last issue of Salary magazine, we talked about the features of calculating average daily earnings when calculating benefits. Not much time has passed since the publication of the material, but we are returning to this topic again to clarify the calculation methodology.

The article “Benefits: features of calculating average earnings” (“Salary”, 2011, No. 4) was devoted to the application of the new provision established by Part 1.1 of Art. 14 Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (as amended on December 8, 2010, as amended on February 25, 2011) (hereinafter referred to as Law N 255-FZ ). Let's remember the main thing.

Sick leave for part-time work: procedure for calculating benefits

In the case under consideration, the average earnings were 90.17 rubles. Also part 1.1 art. 14 of Law N 255-FZ establishes that if the insured person did not have earnings during the periods specified in Part 1 of this article, and also if the average earnings calculated for these periods, calculated for a full calendar month, are lower the minimum wage established by federal law on the day of the insured event, the average earnings, on the basis of which benefits for temporary disability, maternity, and monthly child care benefits are calculated, are taken equal to the minimum wage established by federal law on the day occurrence of an insured event.

Calculation of sick leave for part-time work. Employee rate 0.25, 2 hours of work per day. Sick leave from 01/21/2011 to 01/25/2011. The total income in 2009 was 29,750 rubles, in 2010 it was 36,076.21. Consequently, the average daily earnings is 90.17, which is less than the average daily wage calculated on the basis of the minimum wage without taking into account part-time work, but more than the average daily earnings calculated taking into account part-time work, 142.36 and 35.59, respectively.

The essence of the new provision

In Part 1.1 of Art. 14 of Law N 255-FZ states that if during the billing period the employee did not have earnings or this earnings turned out to be below the minimum wage calculated for a full calendar month, the average earnings for calculating benefits for temporary disability and in connection with maternity are taken equal to the minimum wage.

The minimum wage must be adjusted in proportion to the length of working time if the benefit is calculated for an employee who is assigned part-time work (part-time work, part-time work).

In the above-mentioned article, a certain sequence of actions was proposed when calculating benefits for employees who work part-time. Let's clarify some points.

Calculation of sick leave and benefits when setting part-time work

Unfortunately, the FSS employees are right. As a general rule, the average daily earnings are determined by dividing the total amount of earnings accrued for the billing period by 730 days (part 3 of article 14 of the Law of December 29, 2006 No. 255-FZ and paragraph 15 of the regulation approved by the Decree of the Government of the Russian Federation dated June 15, 2007 No. 375). At the same time, this rule is also applied to calculate the average daily earnings of employees who are assigned part-time work (clause 16 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375). In a situation where, according to the results of the calculation, the average earnings for a full calendar month are lower than the minimum wage established on the day the illness began, such earnings are taken to be equal to the minimum wage. In this case, the value of the minimum wage must be reduced in proportion to the working hours of such an employee. This rule applies only to those employees who, on the day the sick leave was opened, had a part-time working regime established (Part 1.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In your case, the employee carries out work and receives wages based on the actual time worked.

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Insurance experience 45 years. Salary + RK + SN = 15,300. According to the time sheet, he works 2-3 hours a day. Salary is calculated in proportion to the standard hours/days for a 40-hour work week. Earnings for the accounting years amounted to 92,560.80. That when calculating the daily average - 126.80 rubles, i.e. less than the minimum average salary from the minimum wage - 182.60 rubles. Accordingly, the accruals amounted to RUB 3,725.04. (3067.68 at the expense of the Social Insurance Fund, 657.36 at the expense of the employer). The Social Insurance Fund asks to recalculate sick leave (as a percentage), since the employee works 2-3 hours a day, not 8 hours. The employment contract simply states the salary, the regional coefficient and the Northern bonus. Clarify please. Our employee is registered at full rate, not 1/2 rate; his full rate is indicated in the employment contract. But the working day varies due to professional needs - from 2 to 4 hours, instead of 8 hours (according to standard working hours)

Methodology clarification

In order to find out whether to calculate benefits based on the minimum wage or the employee’s actual earnings, it is necessary to compare two values:

the amount of the employee’s actual average daily earnings;
the amount of the minimum average daily earnings, determined based on the minimum wage.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

As of the date of signing for publication of the last issue of the journal, specialists from the Federal Social Insurance Fund of the Russian Federation believed that the minimum wage should not be adjusted when calculating the minimum average daily earnings for an employee who is assigned part-time work. They recommended making adjustments after the two amounts of average daily earnings have been compared, and the value calculated on the basis of the minimum wage has been selected for calculating benefits. The editors brought this position to the attention of readers.

Over time, the point of view of the FSS RF specialists has changed. The minimum wage must be adjusted depending on the length of working hours at the time of calculating the minimum average daily earnings. And this is logical, since now we will compare comparable indicators :

actual average daily earnings, which was determined taking into account payments calculated in proportion to the time worked;
the minimum amount of average daily earnings, in which the minimum wage is also adjusted depending on the length of working hours.

Moreover, such a calculation will lead to an increase in the benefit amount. The editors considered this issue again not only with the participation of FSS specialists, but also specialists from the Ministry of Health and Social Development of Russia.

Let's look at the clarified procedure for calculating temporary disability benefits using examples.

Calculation of sick leave in 2021 for part-time work

If an employee is assigned part-time work, then the minimum amount of average daily earnings must be adjusted in proportion to the length of working time. And at what point should this be done - before it is compared with the actual average daily earnings or after? As of the date of signing for publication of the last issue of the journal, specialists of the Federal Social Insurance Fund of the Russian Federation believed that it is not possible to adjust the minimum wage when calculating the minimum average daily earnings for an employee who is assigned part-time work follows.

Of course, the right to compensation for payments from social insurance is given only by a genuine sick leave certificate, filled out in accordance with all the rules for its registration. Let us remind you that medical workers of institutions with an appropriate license for medical activities, as well as for some additional services in the field of medicine, have the right to issue sick leave. The document must indicate the name of the institution that issued it. In addition, the date of issue of the sheet, the patient’s full name, his date of birth and the reason for temporary disability are required, which is indicated by a special code, the decoding of which is given on the back of the sick leave sheet.

If the employee’s insurance experience is more than six months

The examples given below will help us understand when and how to apply the norm of Part 1.1 of Art. 14 of Law N 255-FZ when calculating temporary disability benefits for an employee who is assigned part-time work and whose insurance period is more than six months .

In example 1, when calculating benefits, the norm of Part 1.1 of Art. 14 of Law No. 255-FZ does not apply. The benefit is calculated as usual.

In example 2, the benefit was calculated taking into account the above norm - the benefit was calculated from the minimum amount of average daily earnings.

Example 1 . A.S. Kalistratov works at OJSC “Doblest” at 0.75 times the salary. From March 30 to April 6, 2011 (8 calendar days) he was on sick leave.

Let us determine the amount of temporary disability benefits if the employee has six years of insurance coverage.

Solution. Let's determine the amount of average daily earnings to calculate benefits. It is equal to 114.46 rubles. (RUB 83,552.89: 730).

To understand, you need to apply the norm of Part 1.1 of Art. 14 of Law N 255-FZ or not, let’s compare the amount received with the amount of average daily earnings calculated based on the minimum wage.

The amount of the minimum average daily earnings is 106.77 rubles. (RUB 4,330 x 0.75 x 24 months: 730).

Please note: when determining the amount of average daily earnings based on the minimum wage, we adjusted the minimum wage in proportion to the length of A.S.’s working hours. Kalistratova. This is done so that both amounts of average daily earnings that we compare become comparable - the actual average daily earnings are calculated from earnings for part-time work, and we calculated the minimum average daily earnings in proportion to the time worked by the employee.

Since 114.46 rub. > 106.77 rubles, further calculation of benefits is carried out based on the amount of the employee’s actual average daily earnings. That is, in this situation, the norm of Part 1.1 of Art. 14 of Law N 255-FZ we do not apply.

Let's determine the amount of daily allowance. It is equal to 91.57 rubles. (RUB 114.46 x 80%).

The amount of temporary disability benefits will be 732.56 rubles. (91.57 RUR x 8 calendar days). From her:

RUR 247.71 (91.57 rubles x 3 calendar days) are paid at the expense of the employer;
RUR 484.85 (732.56 rubles - 247.71 rubles) - at the expense of the Federal Social Insurance Fund of the Russian Federation.

We will determine the amount of temporary disability benefits.

Now we compare the resulting amount with the amount of average daily earnings calculated based on the minimum wage, and choose a larger value.

The amount of the minimum average daily earnings is 106.77 rubles. (RUB 4,330 x 0.75 x 24 months: 730). It is more than the amount of average daily earnings (106.77 rubles > 106.16 rubles), so we apply the norm of Part 1.1 of Art. 14 of Law N 255-FZ and further calculation of benefits is based on this amount.

The amount of the daily allowance will be 85.42 rubles. (RUB 106.77 x 80%), and the amount of temporary disability benefits is RUB 683.36. (RUB 85.42 x 8 calendar days).

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

256.26 rubles will be paid from the employer’s funds. (85.42 rubles x 3 calendar days), at the expense of the Federal Social Insurance Fund of the Russian Federation - 427.1 rubles. (683.36 rubles - 256.26 rubles).

Please note: if in the area where the employer is located, a regional coefficient was applied to wages, when calculating benefits based on the minimum wage, this coefficient would need to be applied at the final stage of the calculation, multiplying the received benefit amount by it. This is stated in clause 11.1 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by the Decree of the Government of the Russian Federation of June 15 .2007 N 375 (as amended on 03/01/2011).

For example , if the regional coefficient is 1.5, the benefit amount in example 2 will be 1025.04 rubles. (RUB 683.36 x 1.5).

Of this amount, 384.39 rubles will be paid from the employer’s funds. (256.26 rubles x 1.5), at the expense of the Federal Social Insurance Fund of the Russian Federation - 640.65 rubles. (RUB 1,025.04 - RUB 384.39).

Calculation of sick leave when working part-time part-time

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When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.

Note:

Letter of the Federal Social Insurance Fund of the Russian Federation dated November 16, 2015 No. 02-09-14/15–19990

For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.

Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 6,204 rubles in 2021). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: minimum wage × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.

When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.

An example of calculating sick leave for a part-time worker

The employee has been working at 0.5 rate since January last year. Part-time salary: 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38; 98.05), so sick leave is counted from it. The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).

Appendix to sick leave for temporary disability

If an employee has submitted a sick leave certificate to the accounting department, according to the law, in this case, he must pay for sick leave, and for this, calculate sick leave benefits for incapacity for work. The benefit calculation is done on a separate sheet of paper and attached to the employee’s sick leave certificate.

Sick leave calculations are made according to the standard scheme:

· The calculation period for calculating benefits is two calendar years.

· Average daily earnings are determined

· Specify the period of incapacity of the employee

· Indicate what percentage of earnings the employee is entitled to

· The amount of daily allowance is determined

· Maximum average daily earnings, for comparison with the calculated value

· Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the Federal Social Insurance Fund of the Russian Federation

Note:

example Application-calculation to a sick leave certificate

Minimum benefit amount

A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.

From July 1, 2021, the minimum wage will be 7,500 rubles per month. Accordingly, the amount of benefits calculated from the minimum wage will change.

Example:

Maltseva Anastasia was disabled due to illness from July 15 to July 25, 2021. Maltseva has 7 years of insurance experience. The calculation period for calculating benefits is 2014 and 2015. In these years, Maltseva has no income because she did not work. There are no grounds for changing the years of the calculation period, since the employee was not on maternity leave or child care leave.

The benefit calculation will be as follows: 7500 (minimum wage) x 24 (number of months of the billing period) = 180,000/730 = 246 rubles 58 kopecks. This is the amount of average daily earnings for benefits, calculated from the minimum wage. But! This is not yet the average daily benefit amount corresponding to the example given.

To calculate the benefit, in this case, it is necessary to find 80 percent of 246.58, that is, apply the insurance period. We get 197 rubles 26 kopecks. This is the amount of the daily allowance. The amount of the benefit will be 2,169 rubles 90 kopecks (197.26 x 11 (calendar days of incapacity for work)).

Maximum amount of disability benefit

in Federal Law No. 255-FZ: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding the base limit established in accordance with the Federal Law “On Insurance Contributions...” for the corresponding calendar year for the calculation of insurance contributions to the Social Insurance Fund of the Russian Federation.”

Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year. Hence the conclusion:

In 2021, the daily amount of temporary disability benefits cannot be more than 1,772 rubles 60 kopecks. The Social Insurance Fund of the Russian Federation will not reimburse the policyholder for benefits calculated on the basis of a larger amount.

The calculation period is the last two calendar years that preceded the year of the onset of temporary disability. This includes taking into account the earnings that were received during these two years from the previous employer(s), if the employee changed jobs.

Example

. The employee was issued a certificate of incapacity for work from February 15 to February 25, 2021. The calculation period for calculating temporary disability benefits will be the period from January 1, 2014 to December 31, 2015.

When calculating, the average earnings for the 2 years preceding the year of the onset of illness include all payments from which contributions to the Social Insurance Fund were paid (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ, Clause 2 of the regulation approved by Government Decree RF dated June 15, 2007 No. 375).

But payments that are not subject to contributions must be excluded from the total amount of earnings of the sick person for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). A complete list of such payments is given in Article 9 of Law No. 212-FZ dated July 24, 2009.

Payments in each year of the billing period are taken into account within the limit subject to insurance contributions.

The amount of average earnings for each calendar year of the billing period for the purpose of calculating benefits is limited. It cannot exceed the maximum size of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation for the corresponding calendar year (Part 3.2 of Article 14 of Law No. 255-FZ). The limit is different for each specific year.

To calculate average earnings in 2021

need to take limits

2015 – 670,000 rubles.
2014 – 624,000 rubles.

If in any year the total earnings exceeded the limit of insurance payments, then this limit value must be taken to calculate sick leave. Everything in excess is not taken into account for this year (Part 3.2 of Article 14 of Law No. 255-FZ dated December 29, 2006, clause 19.1 of the regulations approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375).

Thus, the benefit will be calculated based on the least amount: the employee’s average earnings for the calendar year or the maximum base for calculating insurance premiums corresponding to the year the average earnings were calculated.

Average earnings do not include:

government benefits;
statutory compensation payments to employees;
financial assistance not exceeding 4000 rubles. per year per person.

For your information:

if an employee who was on maternity leave or on maternity leave during the billing period wants to receive sick leave benefits.
Such a woman can replace 2 calendar years
(or year) from the calculation period with previous calendar years (year). To do this, she needs to submit a corresponding application to the accounting department.

Earning limits for previous years:

2013 – 568,000 rubles.
2012 – 512,000 rubles.
2011 – 463,000 rubles.
2010 and previous years - 415,000 rubles.

Formula for calculating an employee's average daily earnings

Once the billing period and the employee’s earnings for such a period have been determined, the average daily earnings can be calculated

The formula is used (part 3 of article 14 of the Law of December 29, 2006 No. 255-FZ and clause 15.1 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375):

Average daily earnings

Employee earnings for the billing period

730 days

In this order, the average daily earnings are calculated for any employees, including those who have a part-time working week, part-time working day or summarized recording of working hours (clause 16 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

An example of calculating average earnings in 2021

The employee was ill in March 2021. The billing period is 2014-2015.

His earnings:

1. 620,000 rub. for 2014;

2. 550,000 rub. for 2015

When calculating benefits, payments in the total amount of RUB 1,170,000 will be taken into account:

1. 620,000 rub. for 2014 (RUB 620,000 < RUB 624,000);

2. 550,000 rub. for 2015 (RUB 550,000 < RUB 711,000).

Insurance experience for calculating sick leave

The amount of temporary disability benefits depends on the length of insurance coverage.

The insurance period is determined at the time of the onset of temporary disability.

The employee's insurance period includes the following periods of work:

1. under an employment contract

2. state civil or municipal service

3. military, law enforcement, fire fighting and other similar services

To calculate the duration of the insurance period, you need to add up all periods of work according to the work book, including the period of work in your organization from the day you started work to the day preceding the first day of temporary disability.

The rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability were approved by order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91.

In 2021, what percentage of earnings will be benefits?

In 2021, changes were made to the accounting of insurance experience. The draft amendments to Article 7 of Federal Law No. 255-FZ of December 29, 2006 were prepared by the Ministry of Labor and posted the document on regulation.gov.ru. It is assumed that the length of service thresholds for calculating sick leave in 2016

will grow every year for six months (see table). And by 2029, 100 percent benefits will require 15 years of work. Now eight years of service is enough.

The developers believe that if the length of service for calculating sick leave in 2021

, it will be possible to encourage employees to be legally employed. The key point will be that long official experience will be more important for them. At the same time, the Ministry of Labor realizes that the law is unprofitable for workers - they will receive less from the fund than planned. It was in order to smooth out the negative that officials extended the transition period for as long as 13 years.

We have shown how payments will change taking into account length of service for calculating sick leave in 2021 in the table below.

1. An employee with 8.5 years

and more years, benefits are paid in the amount of 100 percent of average earnings

2. With insurance experience from 5.5 to 8.5 years

- 80 percent of average earnings

3. With an insurance period of up to 5.5 years

— 60 percent of average earnings

Year	What percentage of earnings will the benefit be?
100%	80%	60%
Experience from 8 years	Experience from 5 to 8 years	Experience up to 5 years
Experience from 8.5 years	Experience from 5.5 to 8.5 years	Experience up to 5.5 years
Experience from 9 years	Experience from 6 to 9 years	Experience up to 6 years
…………………………
Experience from 15 years	Experience from 8 to 15 years	Experience up to 8 years

There is no income or it is less than the minimum wage

If benefits are calculated based on the minimum wage, then the average daily earnings for calculating benefits will be determined by the formula:

Minimum wage

730 days

Where the minimum wage is the minimum wage on the day the insured event occurs

At the same time, in regions and localities where regional coefficients are applied to wages, the benefit must be calculated taking into account such coefficients.

The employer pays temporary disability benefits from the budget of the Social Insurance Fund of the Russian Federation, as well as from its own funds.

As a general rule, you must pay for the first three days of temporary disability at your own expense. And for the rest of the period, i.e. starting from the fourth day of temporary disability, at the expense of the Social Insurance Fund of the Russian Federation. When paying for temporary disability benefits to care for a sick child, the benefit is paid entirely from the FSS budget.

Example

. The employee fell ill in February 2021. During the billing period (from January 1, 2014 to December 31, 2015), he did not work anywhere. Therefore, the average earnings for calculating benefits in 2021 are equal to the minimum wage.

Other examples and situations

In February 2014, a company employee was sick for 5 calendar days. When calculating the amount of temporary disability benefits, to determine average earnings, payments accrued in favor of the employee for 2012 and 2013 are taken into account.

The employee's insurance coverage is 6 years, so he is entitled to sick leave in the amount of 80% of average earnings. He has been working for the company since March 2013. He has a monthly salary of 7,500 rubles.

In the period from January 1, 2013 to February 28, 2013, he worked in another organization. According to a certificate issued by this organization, he received an income of 16,000 rubles. In 2012, the employee did not work and had no income.

Income for the accounting period (2012 and 2013) is presented in the table below.

The actual average daily earnings are:

91,000 rub. : 730 days = 124.66 rub./day.

Situation 1

At the time of illness, the employee was working full time. His average daily earnings, calculated based on the minimum wage, will be equal to:

5554 rub. x 24 months: 730 days = 182.6 rub./day.

When calculating sick leave, you must choose the larger of these two values (i.e., earnings from the minimum wage - 182.6 rubles/day).

The amount of benefits for the first three days of illness paid by the company:

182.6 rub./day x 80% x 3 days = 438.24 rub.

The amount of benefits for the remaining two days of illness paid by the Russian Social Insurance Fund will be:

182.6 rub./day x 80% x 2 days = 292.16 rub.

Total benefit amount payable:

438.24 + 292.16 = 730.4 rubles.

Situation 2

At the time of illness, the employee was working part-time (half-time).

Average daily earnings, calculated based on the minimum wage, will be equal to:

5554 rub. x 1/2 x 24 months : 730 days = 91.3 rub.

Consequently, the benefit is calculated based on actual earnings (124.66 rubles/day).

The amount of benefits for the first three days of illness paid by the company:

RUB 124.66/day x 80% x 3 days = 299.18 rub.

The amount of benefits for the remaining two days of illness paid by the Russian Social Insurance Fund will be:

RUB 124.66/day x 80% x 2 days = 199.46 rub.

Total benefit amount payable:

299.18 + 199.46 = 498.64 rubles.

Another case when the amount of sick leave is determined on the basis of the minimum wage is when the employee’s insurance period does not exceed six months7. However, in this situation, the amount of the benefit should not exceed the minimum wage per full calendar month. If the paid period of illness is less than a full calendar month, then the maximum benefit amount (minimum wage) must be proportionally reduced.

As in the first case, the minimum wage is increased by regional coefficients, if they apply in the relevant territory. The resulting value is the maximum amount of sick leave.

When calculating, the amount of benefits calculated on the basis of actual earnings should be compared with the amount of benefits found from the minimum wage. If the amount of the benefit determined according to the general rules is less than the amount of the benefit calculated taking into account the minimum wage, then sick leave calculated according to the general rules is paid. Otherwise, the benefit amount is determined based on the minimum wage (see example below).

Example

In February 2014, a company employee was sick for 7 calendar days. He was hired in September 2013 and had no insurance coverage prior to his employment. Consequently, his length of service does not exceed 6 months and the sickness benefit cannot be more than the minimum wage. The employee's salary is set at 50,000 rubles. per month.

The amount of income received by the employee in the billing period (September 2013 - January 2014) will be:

50,000 rub. x 5 months = 250,000 rub.

Average daily earnings, calculated based on actual accrued wages, will be equal to:

250,000 rub. : 730 days = 342.47 rub./day.

The daily allowance will be:

RUB 342.47/day x 60% = 205.48 rub./day.

The daily allowance, calculated based on the minimum wage, will be equal to (28 calendar days in February):

5554 rub. : 28 k. days. = 198.36 rub./day.

In this case, the amount of the benefit is determined based on the smallest amount: for the first three days of illness paid by the company:

RUB 198.36/day x 3 days = 595.08 rub.; for the remaining four days of illness, which are paid by the FSS of Russia: 198.36 rubles/day. x 4 days = 793.44 rub.

Total benefit amount payable:

595.08 + 793.44 = 1388.52 rubles.

Child benefits

Let us now consider how to calculate maternity benefits, as well as child care benefits up to one and a half years old. In 2016, the calculation period is taken to be 2014-2015. In this case, you need to remember two important rules:

1. The calculation of child benefits involves the actual number of days in the years of the calculation period. So, you should take into account in 2014 - 365 days, in 2015 - also 365 days - a total of 730. But if the calculation period falls on a leap year, then the benefit is calculated based on 731 days (365 + 366). If there are two leap years, then there are 732 days (366 + 366).

2. The following are excluded from the billing period:

· periods of temporary disability;

· periods of maternity and child care leave;

· periods of release of an employee from work with full or partial retention of wages, for which insurance contributions to the Federal Social Insurance Fund of the Russian Federation were not charged.

However, if the employee was on maternity leave or child care leave during this period, then it is possible to replace the years (or year) of the calculation period with another (others), provided that this is a sign of an increase in the amount of benefits.

Example 3. Calculation of maternity benefits

Vetochkina S.N. from January 1, 2021, maternity leave of 140 calendar days was granted. Vetochkina's payments in the billing period, for which insurance premiums were calculated, amounted to: for 2014 - 405,000 rubles; for 2015 – 410,000 rubles. During 2014 and 2015, the employee was on sick leave for 20 calendar days.

Solution

Step 1. Determine the amount of payments taken into account when calculating benefits:

405,000 + 410,000 = 815,000 rub.

Only payments for which insurance premiums were accrued during the billing period are included in the calculation. The amount of payments should not exceed the maximum base for calculating insurance premiums established in the corresponding year of the billing period.

Step 2. Determine the number of calendar days for the billing period.

365 + 365 – 20 = 710 calendar days.

Step 3. Calculate the average daily earnings:

815,000 rub. / 710 days = 1,147.89 rubles.

Step 4. Determine the benefit amount:

RUB 1,147.89 x 140 calendar days x 100% = 160,704.23 rub.

You should be aware of the limitations when calculating maternity benefits. If the benefit is less than that calculated on the basis of the minimum wage established on the day the benefit is calculated, then payment in that amount will be unlawful.

The minimum amount of maternity benefits in 2021 will be 28,555.40 rubles. (that is, 6,204 rubles x 24 / 730 x 140 x 100%). The maximum benefit amount in 2021 is 248,164.38 rubles. (i.e. (624,000 + 670,000) / 730 x 140 x 100%).

Example 4. Calculation of child care benefits for children up to one and a half years old

Vetochkina A.A. from February 1, 2021, a childcare benefit for children up to 1.5 years should be assigned. Payments made during the billing period amounted to: for 2014 – 220,000 rubles; for 2015 – 240,000 rubles. During 2014 and 2015, the employee was on sick leave for 20 calendar days. We will determine child care benefits for children up to one and a half years old.

Solution

Step 1. Determine the amount of payments taken into account when calculating benefits.

220,000 + 240,000 = 460,000 rub.

Step 2. Determine the number of calendar days for the billing period.

365 + 365 – 20 = 710 calendar days.

Step 3. Calculate the average daily earnings.

460,000 rub. / 710 days = 647.89 rub.

Step 4. Determine the amount of average monthly earnings.

RUB 647.89 x 30.4 = 19,695.77 rubles.

Step 5. Determine the amount of the monthly child care benefit for children up to one and a half years old.

19,695.77 x 40% = 7,878.31 rub.

The amount of benefits for child care up to one and a half years old cannot be less than the amount established by law. The size depends on the number of children being cared for. Since indexation has been suspended since January 1, 2021, the minimum amount of child care benefits for children up to one and a half years old in 2021 will be:

· for caring for the first child - 2718.34 rubles.

· for caring for the second and subsequent children - 5436.67 rubles.

Let us remind you that there are child benefits that are not calculated, but are paid in a lump sum in a fixed amount from the funds of the Social Insurance Fund of the Russian Federation:

· one-time benefit for women who registered in the early stages of pregnancy - 543.67 rubles;

· one-time benefit for the birth of a child - 14,497.80 rubles.

ATTENTION! On February 1, 2021, the provisions of the Government of the Russian Federation of January 28, 2016 No. 42 came into force (at the time of preparation of the article there was no document). According to the document, benefits established for 2015 are indexed by a factor of 1.07. Accordingly, until February 1, 2021, the values of 2015 should have been applied, and, starting from February 1, benefits must be indexed.