Payments The impact of sick leave on the calculation of vacation pay

Is sick leave included in the calculation of vacation pay?

Whether sick leave is included in the calculation of vacation pay or not, every worker who falls ill must go to the clinic to be examined by a specialist. After the examination, the doctor will write out an official form that will release the patient from work for the entire period of treatment and recovery. Upon returning to work, a person will receive payment for all days missed - temporary disability payments.

In order to determine whether sick leave is included in the calculation of vacation pay, you first need to know that every employee must take a well-deserved rest at least once a year - as stated in the Labor Code. You can divide the required vacation into two periods, for example, fourteen days each, and only take half off, but working without breaks is harmful, and the State is trying to ensure that the requirements for this part are met.

Online magazine for accountants

Some organizations pay their employees temporary disability benefits higher than the amounts accrued by the Social Insurance Fund. What this entails and how to arrange an additional payment up to the average salary on sick leave , you will learn from our publication.

EXAMPLE S. Mikhailov, who works in and is a tax resident of the Russian Federation, took out sick leave on September 26, 2020. He returned to work on October 6, 2020. The average salary of an employee over the past two years per day was 2,250 rubles. Insurance experience – 7 years. The company's collective agreement provides for additional payment for sick leave up to average earnings . What actions need to be taken?

26 Jun 2021 glavurist 581

Share this post

Related Posts
• What are the dangers of permanently registering a stranger in your apartment?
• Where to order a certificate of no criminal record in St. Petersburg
• Fine for lack of registration at the place of stay for citizens of the Russian Federation
• List of unauthorized buildings for demolition in Moscow 2021 addresses

Is sick leave included in the calculation of average earnings?

Let's start with non-insurance SZ (including to determine the amount of vacation pay due to the employee and compensation for unused days of annual leave). To calculate it, all income received by an employee of the company is taken into account, with the exception of those that, according to legal requirements, must be excluded from the calculation. In this case, the employee’s total income for a period equal to the previous 12 months during which the employee maintained his earnings is taken as the basis.

In the first case, you need to be guided by the provisions of the law “On OSS from VNiM” dated December 29, 2021 No. 255-FZ and the Decree of the Government of the Russian Federation “On approval of the regulation on the procedure for calculating temporary disability benefits and pregnancy benefits” dated June 15, 2021 No. 375 (hereinafter referred to as - resolution No. 375).

Specifics of calculations

The Labor Code stipulates all monetary remunerations for a company employee. Clauses and amendments to laws contain information on income that is taken into account when calculating vacation payments.

This is important to know: Are amounts under a writ of execution deducted from sick leave?

Such payments include:

• material aid;
• compensation provided for in the employment contract for travel, food;
• certificates of temporary disability of the employee.

The days and amounts of sick leave do not affect the employee’s overall length of service. During a forced break, the employer does not have the right to dismiss an employee or change his working conditions without his own department.

If the duration of sick leave exceeds more than 30 days, then the previous month is taken for calculations. Days of leave for temporary disability are not taken into account in the calculation of the total calendar year. Calculations of cash payments consist of a number of specific nuances and clarifications. Each employee has the right to seek advice from a company lawyer.

Vacation is calculated using a pre-determined formula, into which you need to enter values ​​and parameters of the calendar year itself. All payments provided for by the organization’s charter are recorded in the accounting department and are included as part of the vacation calculation, except for sick leave.

Nuances of calculating average earnings for sick leave

There is no need to take into account in the calculation periods when the employee did not work due to downtime due to the fault of the employer and in other cases when the average daily earnings were maintained. Many people are interested in whether sick leave is included in the average salary. No, this period is not taken into account when calculating new sick leave.

Next, based on the data obtained, you need to determine the salary for the entire period of incapacity of the subordinate. You should definitely know if weekends are included in the calculation. If the employee was sick for 14 days, then 246 rubles must be multiplied by 10 days, since 4 days are days off. Therefore, for sick leave he will receive a salary, the amount of which will be 2 thousand 460 rubles.

Calculation of daily earnings

For employees who do not have knowledge of the calculation of cash payments, questions arise if the amount received does not coincide with expectations. Legal legislation regulates the process of receiving vacation compensation.

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

To process any payments or compensations, the accounting department calculates the average daily income per employee, taking into account the duties performed and the position held. The billing period is an accounting of monthly wages; the calendar month is taken into account from the previous year.

The situation when a woman is on maternity leave cannot be taken into account, because the employee was on vacation, then the previous year that preceded maternity leave is taken into account. The legislation defines periods that may affect vacation pay and those that do not.

Specific periods are considered length of service, which also affects the calculation of vacation pay:

1. The time period when an employee held a specific position, coped with assigned tasks, and was engaged in work activities.
2. Annual leave or pregnancy, caring for a baby, while keeping his job.
3. The time when the employee did not work due to the fault of the boss, such a period is included in the employee’s length of service.
4. Vacation at the expense of the employee.

When calculating the required amount of vacation pay, the company accountant will independently calculate all those periods that are not taken into account when determining the amount of payments.

The Labor Code contains legal regulations and rules for calculating all compensation that is due to an employee for a working period of one year. To make the calculations, you need to calculate the employee’s daily income.

Calculation of average earnings for sick leave

• “Sick leave” for the first 3 days is paid at the expense of the policyholder. From the 4th day - at the expense of the Social Insurance Fund of the Russian Federation. In other cases of temporary disability (prosthetics, caring for a sick family member, quarantine, after-care in a sanatorium), benefits are paid at the expense of the Social Insurance Fund from the first day of disability.
• The benefit is paid for calendar days (= the period for which the certificate was issued). An exception is suspension from work under clause 1 of Art. 9 of the Federal Law of December 29, 2021 No. 255-FZ).
• The money is paid depending on the employee’s length of insurance coverage. In Part 1 of Art. 7 of Law No. 255-FZ specifies specific numbers. If the insurance period is less than 5 years - 60% of average earnings; 5-8 years – 80% of the minimum wage; 8 and more – 100% of the SZ. In separate materials you will learn how to determine the length of insurance for calculating sick leave. To put it quite simply, this is the entire period for which contributions to the Social Insurance Fund were paid. The length of service is calculated according to information from the work book. If it is not there, then you will have to look at employment contracts and/or certificates from previous places of work. If there are no documents, contact the Pension Fund branch for information about wages.
• SZ = all payments for which insurance premiums were calculated in the 2 previous calendar years. What is included in the calculation of average earnings for sick leave? Salary, vacation pay, bonuses, overtime allowances, some types of financial assistance, amounts of compensation for unused vacation and others.
• Temporary disability benefits are calculated even if in 2 years the employee managed to change 5-7 employers. Average daily earnings = amount of accrued earnings in the billing period / 730.

1. The employee had no earnings during the reporting period (in 2021, the reporting years are 2021 and 2021).
2. The employee receives average earnings, but the amount is less than the minimum wage (i.e. 9,489 rubles).
3. The employee receives an average salary, which is equal to the minimum wage.
4. The employee's work experience is less than 6 months.

Interesting read: Limitation period for accounts payable

Are labor costs included in sick leave?

This extra-budgetary fund is fully settled with the insured person if a temporary disability certificate was presented to him for the following reasons: caring for a sick child or relative; follow-up treatment in a sanitary-resort institution;

A properly calculated fund is not only a guarantee of job security and trust on the part of a subordinate, but also an opportunity to stimulate his activities and increase the volume and efficiency of production. The wage fund consists of all fixed expenses that are associated with the activities of employees.

Is sick leave included in the calculation of compensation for vacation upon dismissal?

And, therefore, the last day of work cannot be considered a calculated day, even if it is the only day that a person has left to work at this enterprise. However, everything is not so simple. Under what conditions can you dismiss an employee who is on sick leave? To understand the problem, let's turn to the Labor Code (LC) - the handbook for accountants and personnel officers. The Labor Code says the following about dismissal:

1. Removal of the head of the debtor company in connection with the assignment of bankrupt status to it;
2. The adoption by the authorized body or the owner of the organization of a decision to terminate the employment contract with this person;
3. Additional reasons for terminating the relationship between an employer and a managerial employee are set out in this document.

Average earnings for calculating sick leave 2021

• in connection with a natural disaster or other emergency in order to compensate for material damage caused to an employee or harm to their health, as well as to individuals who suffered from terrorist acts on the territory of the Russian Federation; • an employee in connection with the death of a member (members) of his family; • to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), but not more than 50,000 rubles for each child; • provided by employers to their employees, not exceeding 4,000 rubles per employee per billing period.

Incorrect calculation

If an employee brought an amendment to a new enterprise with incorrect amounts and the average sick leave salary was paid to him in full, or as required by law 80% or 60%. Once management learns that the numbers are incorrect, the necessary funds will be withheld from the salary.

Issuance and payment of sick leave in accordance with the Labor Code

1. The amount of salary for the last two years is determined.
2. In the case of a part-time working period, earnings are calculated in proportion to employment.
3. To calculate sick leave benefits (temporary disability), average earnings are determined by dividing the total amount earned over two years by 730, and to determine the amount of benefits accrued for pregnancy and childbirth - by the exact number of calendar days for the time period.
4. The benefit amount is calculated by multiplying the average daily earnings by a percentage based on data on the insurance period. A person with more than 8 years of experience is paid 100% of average earnings. If you have 5 to 8 years of experience - 80%, less than 5 years - 60%. If an insured event occurs within 30 days after dismissal - 60%.
5. The total amount of the payment is determined by multiplying the amount of the daily benefit by the exact number of calendar days when the employee was disabled.

• diseases;
• injuries, including after abortion;
• illness of a child or adult family member;
• quarantine, including quarantine of a child or incapacitated family member;
• prosthetics;
• treatment in a sanatorium.

Are vacation pay included in the calculation of average earnings?

Interesting to read: Collection of alimony for minor children over the past period

Average earnings is the average salary of an employee for a particular period of time. This figure is needed in calculations related to vacation payments, cash benefits for disabled employees and when calculating the amount of pension savings.

Are vacation pay included in the calculation of sick leave?

Regarding additional leave provided at the discretion of the employer, the following can be noted. The possibility of providing such periods of rest is provided for in Art. 116 of the Labor Code of the Russian Federation: in the manner established by a collective agreement or other local regulatory act (LNA), adopted taking into account the opinion of the trade union.

From sub. “a” clause 17 of Regulation No. 375 implies that the calculation of sick leave includes vacation days if they include a period of incapacity due to injury or illness of the employee. Regarding the entire vacation period and payments to it, a conclusion about whether vacation days are included in the calculation of sick leave can be made from the general rules of Regulation No. 375.

Is sick leave included in the calculation of vacation pay?

Sick leave periods should be counted in calendar days, and to calculate vacation pay they need to be “translated” into working days. To do this, you need to use the formula: 29.3 / K *(K - Claim D), where K is the number of calendar days in a month, Claim. D – number of days excluded from the billing period. For example, an employee was sick for 12 calendar days in April. Do sick days count? Yes! The calculation should be taken as 29.3 / 30 * (30 – 12) = 17.58 working days.

• Actual work;
• Periods when the employee did not actually work, but his place of work was retained. For example, annual leave or maternity leave;
• Periods of forced absence due to the fault of the employer;
• Vacation periods at your own expense, but not more than 14 calendar days per year.

How to calculate average earnings for all benefit payments

• all payments of a social nature - financial assistance to an employee from the enterprise, partial or full payment for food or travel, and other compensation that an employer can pay to its employees, but which are not related to work;
• payments that an employee receives based on average earnings - “travel allowance”, “sick leave”, “vacation pay”.

Example : Calculate the salary for February if the “sick leave” is from 02/02/2014 to 02/17. 2014. Salary per month - 28,475 rubles. Regional coefficient - 1.3. In the period from 08/25/2013 to 09/17/2013 - vacation. For the entire period, the employee received an income of 589,762 rubles.

Interesting: Do You Need to Pay Penalties for Utilities If You Pay Off the Principal Debt?

Is sick leave included in the calculation of average earnings for vacation amounts?

The employee did not work at full capacity throughout the year, but he had vacation from November 2 to November 15, 2021. The state employee's income amounted to 42,021 rubles for each month. He took office on April 2, 2021. In August, the employee received a payment due to absence on sick leave for a week in the amount of 12,021 rubles.

According to current legislation, sick leave cannot be included in the calculation of vacation pay. In addition, the presence of documents on incapacity for work cannot in any way affect the average earnings in terms of one working day, because when calculating administrative leave, the amounts due for payment, as well as the number of missed days off, will not be taken into account. This innovation was included to protect workers' rights.

Vacation pay is the average earnings for the last year

In a simple case, when an employee goes on vacation, he receives the same money as during his work. If he worked for a year without absences and received a salary, then for a full calendar month of vacation he will receive the usual amount. In real conditions, the calculation algorithm is more complicated. We have to take into account sickness absences, time off, and business trips. Some payments will increase the amount of vacation pay, while others will not affect the accrual.

Both sick days and sick leave payments are excluded from the calculation. This also applies to vacations, business trips, downtime or time off - they are also not taken into account.

According to Article 139 of the Labor Code, the billing period is 12 full months before the vacation. If the employee started working in the organization later, then the period should be taken from the date of employment.

Is vacation pay included in the new vacation calculation?

In addition, at enterprises there are additional permanent bonuses and purely internal additional payments, fixed by the collective agreement and individual employment contract. All wages and additional payments and remunerations included in the collective agreement according to the collective agreement are accepted for calculating vacation pay. The specifics of including bonuses in wages based on the results of a quarter or year are explained in detail in the regulation “On the specifics of the procedure for calculating average earnings.”

If the calendar year has been worked in full, the calculation of the average daily earnings for calculating vacation pay is carried out according to the standard formula. The total amount of wages and income included in it for the previous 12 months is divided by 12 and 29.4. The last figure is calculated annually and is included in the Labor Code of the Russian Federation as an amendment.