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Published: 03/03/2016
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Issues of payment of wages are regulated by the Labor Code. Everything regarding the procedure, place and timing of payment is spelled out in Article 136 of this document.
The specific rate is specified in the individual employment contract. And when exactly the salary will be paid, in what order (cash or by card), what is the amount of the advance, what coefficients will be applied - it is described in the collective agreement, in its absence - in an additional agreement or in the staffing table.
The local regulatory framework should not contradict federal and regional legislation, otherwise such agreements will be considered invalid.
- When is salary paid?
- How exactly are salaries paid?
- Payment methods Cash
- To a bank card
- To a bank card of another bank
- To a bank account
- Transfer of wages to a third party
Payment period
Such insurance payments can be assigned after a person presents a sick leave certificate. For their timely accrual, the responsible person is given 10 calendar days. The payment itself is made on the day the salary is paid, which will be after the benefits are assigned (regulated by the provisions of Federal Law No. 255-F3 on compulsory social insurance).
Taking into account the fact that a special scheme has been launched and continues to operate in a number of regions, payment for sick leave in 2021 has undergone minor changes. Thus, in the case of timely submission of comprehensive data to the Social Insurance Fund by the responsible person for the assignment of benefits (within 5 calendar days) and the Social Insurance Fund makes a positive decision, the minimum period for transferring funds in 2021 is 15 calendar days (regulated by the provisions of Government Resolution No. 294 of April 21. 2011).
For employers, compliance with legally established deadlines remains very important, since delay will entail an obligation to pay compensation to their employee (Article 236 of the Labor Code of the Russian Federation).
How to calculate the insurance period for sick leave
In general, the insurance period for calculating sick leave benefits is determined on the basis of the work book (paper and (or) electronic). But if the data in it is inaccurate, partially missing, or there is no work book at all, other documents should be used to calculate the insurance period. These include:
- written employment contracts;
- certificates issued by employers or relevant state (municipal) bodies;
- extracts from orders;
- personal accounts and payroll statements.
Create electronic registers and submit them to the Social Insurance Fund via the Internet
The insurance experience of individual entrepreneurs and other “private owners” (for periods since January 2003) can be confirmed by a certificate of payment of contributions issued by the territorial branch of the Social Insurance Fund. The insurance period of persons working for citizens (nannies, housekeepers, etc.) is an agreement between the employee and the employer registered with the trade union organization, as well as the employer’s document on the transfer of social insurance payments. All documents confirming the insurance period of certain categories of workers are listed in Section II of the Rules.
ATTENTION . When hiring a new employee, the employer should not require documents confirming the transfer of contributions to the previous place of work. To determine the insurance period, it is enough to have a work book (paper and (or) electronic), employment contracts and other papers listed above.
Who pays
Law No. 255-FZ of December 29, 2006 states that the obligation regarding payment of sick leave lies with the employer. He must perform calculations, assign and transfer the required amount to the employee who provided a correctly completed document of the established type (in accordance with Order No. 624n of the domestic Ministry of Health and Social Development). Only after this can you apply to the Social Insurance Fund to receive compensation for sick leave in 2021, except for the first 3 days of the employee’s illness. For the specified period, funds are not reimbursed.
In regions where the Social Insurance Fund continues the pilot project, the employer will pay sick leave according to the usual scheme. That is, payments are made for the first 3 days of illness. The remaining amount is reimbursed by the FSS representative of this region - for the period from the 4th to the last day, which is indicated on the certificate of incapacity for work.
The FSS also pays insurance amounts for pregnancy and childbirth, as well as for caring for a temporarily disabled family member - from the 1st to the last day of illness (articles of Law No. 255-F3 and the provisions of Order No. 1012n of the Ministry of Health and Social Development).
Rules for calculating insurance experience
The insurance period must include all periods when a person received income, and social insurance contributions were transferred from this income. If there was income, but contributions were not paid from it, such a period is not included in the insurance period.
IMPORTANT . Two concepts should not be confused: “insurance period” and “work experience”. Work experience includes the time when a person worked under an employment contract, regardless of the fact of transfer of contributions. The insurance period does not necessarily coincide with the work experience. Thus, the period when a citizen was an individual entrepreneur does not apply to work experience. But if the individual entrepreneur paid social insurance contributions in case of temporary disability and in connection with maternity, this period can be included in the insurance period when calculating sick leave benefits.
The rules for calculating and confirming insurance experience were approved by Order of the Ministry of Labor dated 09.09.20 No. 585n (hereinafter referred to as the Rules). According to paragraph 2 of these Rules, the insurance period includes:
- Periods of work under an employment contract.
- Periods of state civil or municipal service;
- Periods of other activities during which a citizen was subject to compulsory social insurance in case of temporary disability and in connection with maternity.
If two periods of work, service or other activity coincide in time, one of them must be included in the insurance period at the employee’s choice. He must reflect his choice in an application, which must be submitted to the accounting department. This is stated in paragraph 24 of the Rules.
Another important provision: the insurance period must be determined on the date of the first day of illness. If the bulletin is opened, for example, on June 1, then the insurance period should be calculated as of June 1.
Work with electronic sick leave and submit all related reporting through Kontur.Extern
How is it paid?
The procedure for paying sick leave to the Social Insurance Fund in 2021 has not been changed. That is, the amount of the benefit is calculated based on the person’s average earnings, which he received over the last two years before the occurrence of the insured event. Namely – illness, pregnancy, etc.
It is worth noting that the maximum payments for a certificate of incapacity for work in 2021 are limited. But the employer can initiate additional monetary compensation - an additional payment up to average earnings. In this case, the indicated restrictions will not affect the person.
Domestic legislation determines the minimum amount of payment for sick leave in 2021. Or more precisely, the minimum value of average earnings, which is calculated based on the minimum wage. A similar value is used to calculate insurance if, for example, the average monthly salary of a worker is below the minimum wage. Other situations are also possible that require calculation based on the “minimum wage” values.
The federal minimum wage for 2021 is 9,489 rubles. obtained by calculation. Based on the provisions of the Ministry of Labor bill, the minimum wage for the next year is determined as 85% of the cost of living for the 2nd quarter of 2021 (RUB 11,163 × 85%). The average earnings for sick leave are calculated using the formula (clause 15.3 of the Regulations, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375): Average daily earnings for payment on a certificate of incapacity = minimum wage × 24 ÷ 730
Knowing that from January 1, the minimum wage for sick leave is 9,489 rubles, you can calculate the average daily earnings. It will be 311.97 rubles.
Also see “Sick leave from the minimum wage in 2021“.
New calculation in 2021
To calculate sick leave correctly, you need to take into account the main changes from 2021:
- New billing period – 2021 and 2021;
- Maximum earnings – 1,473,000 rubles (2016 – 718,000 rubles, 2021 – 755,000 rubles);
- The new minimum wage as of January 1, 2021 is 9,489 rubles;
- The number of days in the billing period is 730, for maternity leave – 731.
Calculation example
In 2021, the employee brought a certificate of incapacity for work, the period of illness was from March 12 to 22, 2021. Income subject to contributions to the Social Insurance Fund in 2021 amounted to 713,500 rubles, in 2021 - 748,300 rubles. Experience – 5 years.
- Billing period – 2016-2017, 730 days. The number of days of incapacity for work is 11.
- Let's calculate the average daily earnings and compare them with the minimum: Average daily earnings = (713,500 + 748,300) / 730 = 2002.46 rubles. The employee’s income for 2021 and 2021 is less than the limit (RUB 713,000 < RUB 718,000, RUB 748,300 < RUB 755,000). Therefore, we must take into account the actual earnings for 2016-2017 in the amount of 2002.46 rubles.
- Let's determine the percentage of sick leave payment based on length of service: Experience is 5 years, so you need to pay 80% of average earnings.
- Let's calculate the sick leave benefit: 2002.46 x 11 days. x 80% = 17,621.65 rub.
- Let's calculate the amount that the employee will receive after withholding personal income tax at a rate of 13%: The amount of sick leave tax will be: RUB 17,621.65. x 13% = 2291 rub. Amount of sick leave payable to the employee: RUB 17,621.65. – 2291 rub. = 15,330.65 rub.
- Let's determine the source of sick leave payments: The first three days of illness are paid at the expense of the employer (RUB 4,805.90). The remaining 8 days are subject to reimbursement from the Social Insurance Fund. In the calculation of 4-FSS we will show 12,815.75 rubles. is the amount to be reimbursed.
Amounts of compensation depending on length of service
The length of service is confirmed by entries in the work book , but it happens that they are incomplete or inaccurate. In this case, other documents are taken into account: employment contracts, extracts from orders, certificates, bank accounts to which payments were made. Based on the amount of insurance experience, the amount of payment is calculated. The higher it is, the greater the amount of compensation an employee can claim:
- less than six months - in this situation, no more than one minimum wage is paid (each year the amount is different, for 2021 it is 7,500 rubles (from July 1, 7,800 rubles));
- less than five years - with such length of service, an employee is entitled to payments in the amount of 60% of average earnings;
- from five to eight years - in this case 80% must be paid;
- eight years or more - 100% of average earnings are paid.
There are exceptions to the above calculation rules:
- in the case of temporary disability leave due to an injury at work, the insurance period is not taken into account, and in any case 100% of the salary will be paid;
- Maternity leave is also paid at 100% of average earnings for two years, provided that the woman has more than one and a half years of experience.
Gross and Net wages mean the same thing as “dirty” and “clean” wages.
When staffing is reduced, the employee is required to pay severance pay. How to calculate its amount, read this article.
Pensioners had the opportunity to participate in the pension co-financing program until December 31, 2014. Read more about this project here.
Electronic sick leave certificates in 2018
In 2021, employees can bring not only paper sick leave certificates for payment, but also electronic sick leave numbers. The latter can be issued by those medical organizations that have connected to the information interaction system with the FSS. In this case, the doctor does not fill out the paper version, but enters the data into an electronic database or electronic medical record when opening a sick leave. An electronic certificate of incapacity for work is equivalent to a paper document.
To work with electronic sheets, an organization will need a personal account at cabinets.fss.ru. Here the accountant sees the employee’s sick leave and fills out his part of the sheet.
How to apply for sick leave due to coronavirus
Officially employed citizens apply for sick leave in person at a doctor's appointment or remotely electronically. The paper or computer version is equally valid.
Since mid-December, amendments to the issuance and registration of sick leave came into force.
Firstly, the electronic version of the certificate of incapacity for work has been completely legalized. Secondly, the additions made will help to easily issue sick leave to people of different categories:
- heads of enterprises (single-person founders, company owners);
- citizens in prison who are involved in paid work;
- part-time workers working in several organizations.
The electronic sick leave for part-time workers will be uniform. The main place of work will not be registered there. The computer version is located in your personal account on the State Services website. The employer finds it using the number and verifies the data.
Registration of sick leave remotely
A procedure has been established for remote registration of sick leave. Go to the clinic at your place of residence. Sick leave for coronavirus is given for as long as it takes to recover.
To apply for temporary disability benefits, you will need the written consent of the person and the number of the pension insurance certificate. If an error is made when filling out, it will be corrected. The new version is sent to the FSS.
Electronic sick leave can be issued without visiting the attending physician. Your health condition will be discussed over the phone. A nurse will go to your home to take a swab. An entry into the certificate of incapacity for work due to coronavirus infection will be made upon confirmation of the diagnosis.
