What are the terms for paying sick leave in 2021 - 2021?

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Calculating and processing sick leave is a constant headache for accountants. In this article, we will look at the basic rules for calculating sick leave, the minimum amount of temporary disability benefits, and also introduce you to instructions for using an online sick leave calculator.

• How to calculate sick leave in 2021
• Payment of sick leave in 2021
• Sick leave calculator in 2021 online
• An example of calculating sick leave in 2021
• What is the minimum and maximum disability benefit in 2021?

Who pays sick leave in 2021 and when?

From 01/01/2021, temporary disability benefits throughout the country are paid according to the rules of the “pilot” project. So, in case of illness or injury:

• the employer issues benefits for the first 3 days of illness;
• The employee receives the rest from the Social Insurance Fund.

In cases of sick leave:

• caring for a sick family member;
• for quarantine of an employee, his child under 7 years old attending kindergarten, or an incapacitated family member of the employee;
• for prosthetics for medical reasons in a hospital;
• when providing follow-up treatment to an employee in a sanatorium-resort organization on the territory of the Russian Federation immediately after providing him with medical care in a hospital,

benefits The FSS pays benefits in full starting from the first day.

See our memo for accountants on the new procedure for paying benefits from 2021.

The benefit is accrued no later than 10 calendar days from the date of receipt of sick leave from the employee. The employer issues the money on the next day after the settlement date established for the payment of wages. Social insurance pays funds within 10 calendar days from the date of receipt of documents (information) or a register of information from the employer.

For example, if an employee submitted sick leave on January 15, and the salary payment deadlines are on the 5th and 20th of each month, then the benefit must be paid no later than February 5.

Important! Recommendations from ConsultantPlus To pay an employee benefits due to illness or domestic injury, obtain from him the following documents (information): certificate of incapacity for work... See the full list of documents in K+, having received a free trial access.

Limitation of the paid period

There are exceptions when not all sick days are paid. One of them is provided for people working under a fixed-term employment contract concluded for less than six months. In general, benefits can be accrued to such employees for no more than 75 calendar days under this agreement.

There are exceptions for people who have taken out a ballot to care for relatives. For example, when caring for a child from 7 to 15 years old, one sick leave is paid for no more than 15 calendar days, and in total for a year it is allowed to pay no more than 45 calendar days (Article 6 of Law No. 255-FZ).

How was sick leave paid until 2021?

Until 2021, payment of temporary disability benefits within the statutory sick leave payment period was carried out by:

1. The employer - upon subsequent reimbursement of expenses from the Social Insurance Fund (starting from the 4th day of illness, in case of a work injury - for all days).

This scenario was implemented in the most general case. It was assumed that at the time of payment of sick leave, the employee was an active full-time employee of the employer.

Read about filling out an application for reimbursement of expenses that exceeded the amount of accrued OSS contributions here.

2. FSS as a subject of legal relations regulated by the provisions of the Law “On Compulsory Insurance” dated December 29, 2006 No. 255-FZ.

The Social Insurance Fund was obliged to make payments for sick leave (starting from the 4th day of illness, in case of a work injury - for all days), if (clause 4 of Article 13 of Law No. 255-FZ):

• the employer from whom the employee has the right to receive benefits was liquidated at the time of registration of sick leave;
• the employer cannot pay sick leave due to insufficient funds in the account, based on the priority of fulfilling other financial requirements;
• the employer is in bankruptcy, and there is no way to recover sick pay from its existing assets.

3. FSS as a subject of legal relations regulated by Decree of the Government of Russia dated April 21, 2011 No. 294.

Here we are talking about a “pilot project”, within the framework of which the calculation and payment of benefits is carried out only by the Social Insurance Fund (from the 4th day of illness, except for sick leave for an industrial injury).

Let’s consider how long it took for employers and the Social Insurance Fund to pay for sick leave under each of the above scenarios.

When can weekends and holidays fall into the non-payment period?

At the same time, the issue of paying sick leave on weekends and holidays may be related to periods for which sick leave is not payable in principle (Article 9 of Law No. 255-FZ). These are periods when the employee:

• released from work without pay or with preservation (full or partial) of average earnings, but not due to going on another vacation;
• suspended from work without accrual of wages for this period;
• taken into custody or subjected to administrative arrest;
• undergoes a forensic medical examination;
• is in downtime, but not for a situation where the sick leave was issued before the start of the downtime period that arose through the fault of the employer.

You don’t have to worry about paying sick leave on holidays and weekends that fall within such periods: it will not be paid, since the entire period is unpaid.

But payment for sick leave on holidays and weekends will be made on a general basis if the period of incapacity for work:

• coincided with the next vacation (in addition, this will lead to a shift in the end of the vacation or the transfer of its unused part);
• began before the period of downtime caused by the employer;
• fell on 30 calendar days following the dismissal of the employee (here sick leave will not be paid in full, but only 60%).

Read more about sick pay after dismissal here.

How long did employers have to pay for sick leave in 2021?

The obligation to pay sick leave for Russian employers arose from the moment an employee who is on or has returned from sick leave presents a certificate of incapacity for work, which is issued by a medical institution. Within 10 calendar days after receiving such a certificate, the employer was obliged to accrue temporary disability benefits to the employee.

On the nearest (relative to the date of accrual of benefits) salary transfer day, the employer is obliged to pay the corresponding benefit. As a rule, this payment is made simultaneously with the salary and in the same way (cash or by transfer to a card).

For information on the specifics of withholding personal income tax from sick leave payments, read the article “Is sick leave (sick leave) subject to personal income tax?”

How long does it take for an employer to pay disability benefits if an employee takes sick leave on the day of dismissal? The answer to this question is considered step by step by ConsultantPlus experts. Get trial access to the system and study the material for free.

Principles for calculating the amount of sick leave payments

In general, the amount of the benefit is determined by multiplying the average daily earnings by the number of days of sick leave and by the following coefficients:

• district, taking into account the territorial characteristics of the place of work;
• length of service, which takes on the following values ​​(but does not play a role in the calculation of maternity benefits and for industrial injuries - for them this coefficient is always equal to 100%): 100% - for 8 or more years of experience;
• 80% - with experience from 5 to 8 years;
• 60% - with experience less than 5 years, but more than six months;

The amount of sick leave payments may be reduced if the employee violated the doctor’s instructions or the incapacity for work is related to intoxication (Article 8 of Law No. 255-FZ).

Average daily earnings are calculated by dividing the employee’s total income for the 2 years preceding the year the sick leave began by the number of days in the calculation period. At the same time, the amount of income in each year participating in the calculation cannot exceed the maximum amount with which insurance premiums were paid to the Social Insurance Fund. The number of days in the calculation for regular sick leave is always 730, and to calculate maternity benefits, the actual number of days taken for the years taken for calculation is taken into account.

Recommendations and examples from ConsultantPlus experts will help you calculate sick leave. Get trial access to the system for free and go to the Ready-made solution.

Calculation of sick leave should be based on the amount of the federal minimum wage in force on the start date of sick leave, in situations where:

• the employee’s total length of service is less than six months;
• the employee violated the doctor’s instructions - from the day the violation was committed;
• disability is associated with intoxication;
• there is no income for 2 calculation years (when calculating maternity benefits, this period may shift to previous years in which there was earnings);
• Based on the results of the calculations, the average daily earnings turned out to be less than the minimum wage calculated.

For an algorithm and example of calculating sick leave from the minimum wage, see the Ready-made solution from ConsultantPlus. Trial access to the system is provided free of charge.

Deadlines for payment (payment) of sick leave from the Social Insurance Fund until 2021

If the employer was located in a constituent entity of the Russian Federation in which the FSS pilot project was not operating, then in cases provided for by law, the fund paid the employee sick leave funds within 10 calendar days from the date of receipt directly from him or through the MFC of the necessary documents:

• statements (according to Appendix No. 1 to the regulations, approved by order of the Ministry of Labor and Social Protection of Russia dated May 6, 2014 No. 290n);
• sick leave;
• certificates of earnings (according to Appendix No. 1 to the order of the Ministry of Labor of the Russian Federation dated April 30, 2013 No. 182n);
• documents certifying insurance experience (according to the rules approved by order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91):
• other documents listed in clause 13 of the regulations approved by order No. 290n.

If the employing company was located in the region in which the Social Insurance Fund pilot project is being implemented, then sick leave payment - the timing of benefit payment - consisted of the following periods:

1. The period during which the employer is obliged to transfer to the local Social Insurance Fund the necessary data about an employee who went on sick leave is 5 calendar days.

2. The period of verification of documents by the Social Insurance Fund and payment of sick leave is 10 calendar days.

Thus, the total period for paying sick leave in 2021 in the regions of the FSS pilot project may have a longer duration (up to 15 calendar days).

Results

Starting from 2021, sick leave is paid according to new rules: the employer calculates and issues benefits for the first 3 days of illness, the second part of the amount is paid to the Social Insurance Fund employee. To accrue benefits, the employer is given 10 calendar days from the date of receipt of sick leave from the employee. Money is issued along with the next salary. The Social Insurance Fund pays benefits within 10 calendar days after receiving the relevant documents from the employer.

Sources:

• Federal Law of December 29, 2006 No. 255-FZ
• Decree of the Government of the Russian Federation of April 21, 2011 No. 294
• Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n
• Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Examples of calculations

Example 3

The employee was sick from November 1 to November 11, 2021, and was in the hospital. On November 6, he violated the regime, and the doctor made a note about this on the sick leave. The period from November 6 to November 11 was paid based on the minimum wage.

The employee's length of service is 13 years, the actual average daily earnings are 1,900 rubles.

The accountant calculated the allowance:

• for the period from November 1 to November 5 - 9,500 rubles (1,900 rubles × 5 days);
• for the period from November 6 to 11 - 2,558.4 rubles (426.4 rubles × 6 days).

The total benefit amounted to 12,058.4 rubles (9,500 + 2,558.4).

Example 4

The woman brought a certificate of incapacity for work according to the BIR to the accounting department. The start of maternity leave is November 18, 2021. As of this date, the insurance period is 5 months.

The accountant calculated the allowance based on the minimum wage in the amount of 58,878.4 rubles.