How is sick leave paid in 2021: domestic injury

Calculation of sick leave in 2021, payment

In 2015, there were changes to the calculation of sick leave benefits, but they did not affect the basic principles of calculating sick leave. The article gives the procedure for calculating and paying sick leave in 2021, and the production calendar for 2021 approved by the government of the Russian Federation will help you calculate the days correctly.

Sick leave - its calculation and execution - is a rather complex and painstaking task for both an accountant and a human resources employee. There have been so many changes in recent years that it was quite possible to get confused and make a lot of mistakes when registering and calculating sick leave.

Before we talk about how sick leave is paid and about new nuances associated with changes in the minimum and maximum amount of temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2021.

Read on topic: Maximum sick leave in 2021

Who is paid sick leave benefits?

The following have the right to sick leave benefits (temporary disability benefits):

• citizens of Russia;
• foreigners permanently or temporarily residing in Russia;
• stateless persons.

Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for in Article 2 of the Law of December 29, 2006 No. 255-FZ.

Pay sick leave benefits only to employees who work (recently worked) in the organization under employment contracts, including external part-time workers. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.

How is sick leave paid in 2021: domestic injury

Irina

How is sick leave paid in 2021 if the cause of the sick leave was a domestic injury?

The concept of “domestic injury” means temporary loss of ability to work due to injury received outside of work. What should you do if your injuries result in you receiving sick leave? How is it paid in 2021?

Payment order

The main difference between a domestic injury and an industrial injury is the absence of the need to conduct an investigation into the causes that led to the injury. In this case, an act is drawn up and the employer is obliged to pay 100% of the employee’s sick leave, regardless of the length of service at this enterprise. Also, if serious injuries occur, the employee has the right to demand compensation. In the event of a domestic injury, the employee is paid sick leave, taking into account the coefficient of length of service.

Please note that the employee is obliged to notify the employer of temporary disability and provide confirmation of this fact in the form of sick leave. After which the company calculates and transfers the corresponding benefit to the employee within a period not exceeding 10 days. In this case, the payment for temporary disability is added to the next salary.

Payment calculation

It should be borne in mind that to calculate the amount due on a certificate of incapacity for work, you need to take into account:

1. Average annual income of the employee for the last year.
2. Work experience at this company.
3. All additional payments, including bonuses, compensations and allowances for the period under consideration, directly related to the labor process.

Attention! When making calculations, payments received for sick leave are not taken into account. Also, payment for vacations is not taken into account, including those taken for valid reasons (for study, for caring for the sick, etc.).

To calculate the amount of payment for a certificate of incapacity for work, it is necessary to calculate the total number of days worked during the accounting period. This number does not include days when the employee was actually absent from work, even if there were good reasons for this: sick leave, vacation, etc.

This data is necessary to calculate the average daily earnings of an employee. In this case, the total income is divided by the previously calculated number of days. The final value will be the required amount. It is multiplied by the number of days of incapacity.

In practice, there are situations in which a person who has suffered a domestic injury works at a given enterprise for less than 12 months. In this case, the average daily earnings are calculated based on the time he worked on it.

Attention! In this case, the patient has the right to provide a certificate from his previous place of work and proof of income for the missing period; these data are taken into account when calculating the final amount of sick leave benefits.

Another important factor that should be taken into account is the payout ratio. It affects the amount of benefits based on the total length of service at the enterprise. Taking this into account, you will receive:

• 100% of the total benefit amount if the employee has worked for more than 8 years;
• 80% - if the experience is less than 8, but more than 5 years;
• 60% will be received by those who work in one place of work for more than 3 but less than 5 years;
• 50% of average earnings are transferred to those whose experience is less than 3 years, but more than a year;
• If an employee suffered a domestic injury but worked for less than a year, he will receive 30% of his average earnings.

In practice, a domestic injury and sick leave for it differ little from an ordinary certificate of incapacity for work received for other reasons. The benefit is calculated in the same way as in other cases.

How to calculate sick leave: video

Rules for calculating hospital benefits for temporary disability

1. Temporary disability benefits, sick leave due to illness or injury are paid at the expense of : for the first three days - at the expense of the policyholder; for the remaining period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation. In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.
2. Sick leave, Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in paragraph 1 of Article 9 of the Federal Law of December 29. 2006 No. 255-FZ). Total paid period of sick leave disability benefits As a rule, sick leave benefits are needed accrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until the moment of disability (Part 1 of Article 6 of the Law of December 29, 2006 No. 255-FZ). In case of work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (Clause 1, Article 15 of the Law of July 24, 1998 No. 125-FZ, Part 1 of Art. 6 of the Law of December 29, 2006 No. 255-FZ). Limitations on the period of payment of sick leave benefits According to Article 6 of Law No. 255-FZ of December 29, 2006, in some cases the period for which sick leave benefits must be accrued is limited. This applies to:
   sick leave to care for a sick family member (including a child);
3. benefits to employees who have entered into a contract for a period of up to six months, as well as to employees whose incapacity for work occurred during the period from the moment the employment contract was concluded until its cancellation;
4. sick leave for disabled people;
5. benefits for the period of follow-up treatment in a sanatorium.

Sick leave for caring for a family member In general, accrue benefits for caring for a sick family member of an employee no more than 7 calendar days in advance. The total number of paid days to care for a sick family member cannot exceed 30 calendar days in a calendar year . Such restrictions are established by paragraph 6 of part 5 of article 6 of the Law of December 29, 2006 No. 255-FZ. Sick leave for child care In cases where an employee’s child is sick, special restrictions are provided. Determine the number of paid days according to the following conditions:

• when caring for a child under 7 years of age during the entire treatment period, but not more than 60 calendar days during a calendar year. The maximum number of paid days can be increased to 90 days if the child has a disease included in the special List approved by the Ministry of Health and Social Development of Russia (clause 1, part 5, article 6 of Law No. 255-FZ of December 29, 2006, order of the Ministry of Health and Social Development of Russia dated February 20, 2008 No. 84n);
• when caring for a child from 7 to 15 years old during the treatment period no more than 15 calendar days, but no more than 45 calendar days during a calendar year (clause 2, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ) ;
• when caring for a child over 15 years old (as when caring for an adult family member) seven calendar days, but not more than 30 calendar days in a calendar year (clause 6, part 5, article 6 of Law No. 255-FZ of December 29, 2006 ).

For certain cases, special rules are provided when there is a limit on the number of days of sick pay.

New minimum amount of child care benefit

Now let's talk about the increase in child benefits from July 1, 2016 . So, let us recall that the employer must pay child care benefits to the employee monthly in an amount equal to 40% of average earnings, but not less than the minimum amount (Clause 1, Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ). From February 1, 2021, the minimum child care benefits are as follows:

• 2908.62 rubles – for the first child;
• 5817.24 rubles – for the second and subsequent children (Resolution of the Government of the Russian Federation of January 28, 2016 No. 42).

However, due to the increase in the minimum wage, the minimum amount of child benefit from July 1, 2021 , established on February 1, is not applied from July 1, 2021 (for the first child). The fact is that until July 1, the minimum wage had no effect on the minimum child benefit. When the minimum wage was 6,204 rubles, it was pointless to calculate benefits based on this amount - it turned out to be less than 2,908.62 rubles. (6204 × 40% = 2481.60). However, as of July 1, 2021, the situation has changed. The minimum amount of benefit for caring for the first child from July 1, 2021 is 3,000 rubles. (RUB 7,500 × 40%). However, the new value can only be used if the holiday began on or after 1 July 2021. At the same time, the “minimum wage” for caring for the second and subsequent children has not changed. It remains 5817.24 rubles even after July 1.

Minimum amount of sick leave benefit for incapacity

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 January 1, 2015, the minimum wage will be 5,965 rubles per month. Accordingly, the amount of benefits calculated from the minimum wage will change in 2015.

Calculation of the minimum amount of sick leave

Petrova Anastasia was disabled due to illness from January 15 to January 25, 2015. Petrova's insurance experience is 7 years. The calculation period for calculating benefits is 2013 and 2014. In these years, Petrova 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 calculation of sick leave will be as follows: 5965 (minimum wage in 2015) x 24 (number of months of the billing period) = 143,160 / 730 = 196 rubles 11 kopecks. This is the amount of average daily earnings for benefits, calculated from the minimum wage.

To calculate the benefit, in this case, it is necessary to find 80 percent of 196.11, that is, apply the insurance period. We get 156 rubles 89 kopecks. This is the amount of the daily allowance.

The amount of sick leave benefits will be 1,725 ​​rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).

There is no earnings in the billing period

If the employee has no earnings at all during the billing period, then to calculate the benefit, instead of zero, one should also take the earnings calculated by the minimum wage, which was established at the time of the insured event. This situation can occur if the employee did not work at all during the pay period and does not have the right to replace the years of the pay period. Let us give examples of such calculations.

Sickness benefit: example of calculation after July 1 A.S. Ivanov was sick from July 4 to July 12, 2021 (that is, 9 calendar days). He had no earnings in the billing period (2014-2015). Experience – 5 years and 2 months. A.S. Ivanov works full time. In such a situation, the accountant should take the average daily earnings calculated from the minimum wage, namely 246.58 rubles. (RUB 7,500 × 24 months / 730) Experience A.S. Ivanov for more than 5 years. This means that he is entitled to 80 percent of average earnings (Clause 2, Part 1, Article 7 of Federal Law No. 255-FZ of December 29, 2006). Therefore, the daily allowance will be 197.26 rubles. (RUB 246.58 × 80%). A.S. Ivanov was sick for 9 days. During this period, the amount of benefits due to him will be 1775.38 (197.26 rubles × 9 days).

We will also give an example of calculating maternity benefits in a situation where there was no earnings in the billing period.

Maternity benefit: example of calculation after July 1 S.B. Nikolaeva wishes to go on maternity leave from July 28, 2021. The billing period is from January 1, 2014 to December 31, 2015. There was no earnings during the billing period. Insurance experience - 7 months. The regional coefficient does not apply. The minimum average daily earnings is 246.58 rubles. (RUB 7,500 × 24 months) / 730. Daily allowance - RUB 246.58. (RUB 246.58 × 100%). As a result, the amount of S.B.’s benefit Nikolaeva for 140 calendar days of maternity leave, calculated from the minimum wage, will be 34,521.2 rubles. (RUB 246.58 × 140 days).

Please note: an employee who is assigned sickness benefits, maternity benefits or child care benefits has the right to contact the accounting department and ask to replace one or both years of the pay period with other years. To do this, she will need to write a statement. In this case, the accountant will have to replace the years while simultaneously meeting 3 conditions:

1. a woman wants to change the years in which she was on maternity leave or parental leave;
2. the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105);
3. As a result of changing years, the benefit amount will become larger.

Thus, before calculating benefits from the minimum wage, it makes sense for an accountant to check whether the employee has the right to replace the years of the calculation period.

Maximum amount of sick leave benefit for incapacity

As such, there is no definition of the maximum daily or monthly benefit in the current legislation. And there is a procedure for calculating the maximum amount from which sick leave and other benefits can be calculated . This is how it is formulated in Federal Law No. 255-FZ, clause 3.2 of Article 14: “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 that established in accordance with the Federal Law “On Insurance Contributions” ..." for the corresponding calendar year, the maximum value of the base for calculating 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.

The maximum daily amount of sick leave benefits for temporary disability in 2015 cannot be more than 1,632 rubles 87 kopecks:

The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

Maximum daily sick leave : 568,000 + 624,000 = 1,192,000 / 730 = 1,632.87 rubles.

Examples of calculations of the amount of payments for sick leave

Since the beginning of the year, the procedure for calculating compensation for temporary disability has changed:

1. First, you need accurate data on your total salary for the previous 2 years.
2. The amounts of the maximum allowable salaries, based on which sick leave payments are calculated, have changed.

In 2021 – 718,000 rubles, in 2021 – 755,000 rubles.

3. This year, the minimum wage amount was increased to 9,489 rubles at the beginning of the year.

In May, the minimum wage increased to 11,163 rubles.

An important component of the payment was length of service:

• if the work experience is up to 5 years, 60% of the salary is charged;
• 5 to 8 years of experience – 80% of earnings are accrued;
• 8 years of experience or more - the full salary is calculated.

To calculate the average salary per day, use the following formula:

Average value = earnings for 2 years: 730 X percentage of experience.

Compensation for sick leave is calculated using the formula:

1. Take the dates indicated in the medical certificate.

2. Calculate the amount of compensation for temporary disability using the algorithm presented below.

The amount of sick leave is the product of the average salary per day and the number of days of sick leave.

Compensation payments for persons with a salary above the established level.

In January of this year, the law established a maximum average daily salary. It amounted to 2021.81 rubles. If the maximum permissible value of the average daily wage is exceeded, it is necessary to use a table of values ​​​​for maximum amounts.

If there is no data on earnings for previous years, or earnings were less than the established minimum wage, the minimum value of the average daily salary is used - 311 rubles 96 kopecks.

In this case, the calculation of the amount for temporary disability is carried out as follows:

Average daily salary = minimum wage X 24: 730 X 60%

Compensation for temporary disability according to the minimum wage is calculated as follows:

Locksmith Ivanov was hired on December 1, 2021, and in March 2018, Ivanov was on sick leave for 14 days. Before the plant, Ivanov did not work anywhere. Salary information for previous years is not available.

If there is no insurance experience, the amount of disability compensation is calculated based on the minimum wage (9,489 rubles until May 2021). If the work experience is less than six months, a rate of 60% is applied.

First, calculate the average daily earnings of the employee:

9,489 rubles X 24 months: 730 days = 312 rubles

The allowance per day will be:

312 rubles X 60% = 187.20 rubles

The amount of sick leave benefit will be:

187.20 rubles X 14 days = 2620.80 rubles.

Calculation of sick leave for a salary that exceeds the legal limit is carried out as follows:

Secretary Petrova was on sick leave for 15 days in January 2018. In 2021, Petrova earned a total of 800,000 rubles. In 2021, Petrova earned 850,000 rubles. As a result, the secretary’s salary for previous years is 1,650,000 rubles. Work experience – 7 years.

Since Petrova’s total earnings exceed the allowable amount in the amount of 1,473,001 rubles 30 kopecks. Since, according to the law, the maximum average daily salary is 2,021 rubles 81 X 730 days, the amount of sick leave is calculated from the established limit of 1,473,001 rubles 30 kopecks.

Sick leave is calculated based on average daily earnings in the amount of 2021.81 rubles and 80%, since Petrova has 7 years of experience.

The daily allowance is calculated as follows::

2017 rubles 81 kopecks X 80% = 1614.25 rubles

Amount of temporary disability benefit:

1614.25 rubles X 15 = 24,213.75 rubles.

This is how sick leave payments are calculated.

Updated: 2021-01-01 08:50:04 Author: maksim

How to calculate sick leave benefits

To calculate the amount of sick pay that an employer must pay an employee, determine:

1. billing period;
2. employee's earnings for the pay period;
3. employee's average daily earnings;
4. employee's insurance record;
5. benefit limit;
6. the total amount of sick leave benefits.

Apply this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, industrial accident, etc.). The tax system used also does not matter. This follows from Article 14 of Law No. 255-FZ of December 29, 2006 and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

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):

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).

Calculation and payment of sick leave in 2021

You can look at this example, which very well demonstrates the procedure for calculating benefits.

Example of sick leave calculation

Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.

We determine the earnings of Ivanov I.I. in these two years.

In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).

We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).

We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).

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

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%).

Minimum wage for calculating average earnings

Note! The law on increasing the minimum wage was adopted and from July 1, 2016 it is 7,500 rubles.

To calculate temporary disability benefits, you need to determine the employee’s average earnings for 2 calendar years (as a general rule, the year preceding the year in which the employee fell ill; we’ll talk about exceptions in more detail in one of the following articles).

Based on the results of this calculation, the average monthly salary of an employee may be less than 1 minimum wage. This can happen for various reasons. For example, if the employee was not previously employed at all, or the employee received a salary less than the minimum wage. In such cases, for the purposes of calculating temporary disability benefits, the monthly average earnings are recognized as equal to the minimum wage. This is discussed in Part 1.1. Art. 14 of Federal Law No. 255-FZ.

Limitation of benefits for employees with less than 6 months of experience

The amount of benefits paid to an employee depends on the length of insurance coverage. So, according to Part 6 of Art. 7 of Federal Law No. 255-FZ, workers with insurance coverage of less than 6 months can receive temporary work capacity benefits of no more than 1 minimum wage for 1 full month. Accordingly, when calculating sick leave benefits for several calendar days, the maximum benefit amount cannot exceed the average daily earnings calculated from the minimum wage in proportion to the number of days of incapacity.