Instructions: how sick leave is paid according to the new rules

The procedure for paying sick leave is regulated in detail by law. However, sometimes employers have difficulties with calculations. For example, how is sick leave paid during vacation, after dismissal, during downtime, or sick leave for a part-time employee? What to do if an employee brings two sick leaves? You will find answers to these questions in the article.

A certificate of incapacity for work is a document certifying the temporary disability of an employee and is the basis for the assignment of temporary disability benefits. Its form was approved by Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 No. 347n.

The procedure for issuing certificates of incapacity for work was approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n (hereinafter referred to as the Procedure).

A certificate of incapacity for work is issued by:

• attending physicians of medical organizations;
• paramedics and dentists of medical organizations;
• attending physicians of clinics of research institutions (institutes), including clinics of research institutions (institutes) of prosthetics or prosthetics.

Sick leave is issued in the following cases:

• diseases, in particular professional ones, injuries, including those received as a result of an industrial accident, poisoning;
• referrals for medical and social examination;
• the need to care for a sick family member;
• quarantine of an employee, his child under 7 years of age attending a preschool educational organization, or another family member recognized as legally incompetent in accordance with the established procedure;
• implementation of prosthetics for medical reasons in a hospital specialized institution;
• follow-up treatment in sanatorium-resort organizations located on the territory of the Russian Federation, immediately after the provision of medical care in a hospital setting;
• if the illness or injury occurred within 30 calendar days from the date of termination of the employment contract (service contract);
• when sick leave is issued: the illness or injury occurred during the period from the date of conclusion of the employment contract to the day of its cancellation;
• pregnancy and childbirth.

The employer pays a temporarily disabled employee disability benefits in accordance with federal laws, which also establish the amount of these benefits and the conditions for their payment (Article 183 of the Labor Code of the Russian Federation).

In accordance with Art. 12 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ), temporary disability benefits are assigned if the application is made no later than 6 months after its onset.

The employer assigns temporary disability benefits within 10 calendar days from the date of application and pays them on the day closest to the date established for payment of earnings. The amount of the benefit depends on:

• on the duration of the insurance period;
• from the amount of salary for the last 2 years preceding the year in which temporary disability occurred;
• from the basis for payment of benefits;
• on the duration of temporary disability.

The benefit amount is set as a percentage of the employee’s average earnings. In case of loss of ability to work due to illness or injury, during quarantine, prosthetics and after-care in sanatorium-resort organizations immediately after medical care in a hospital, the values ​​are as follows:

For your information

If for periods of incapacity for work from April 1 to December 31, 2020 (inclusive), the amount of the benefit determined under Law No. 255-FZ per full calendar month is less than the minimum wage, the benefit is calculated based on the minimum wage. If the insured person is working part-time at the time of the insured event, the amount of temporary disability benefits calculated on the basis of the minimum wage is determined in proportion to the length of the insured person's working hours. This provides for taking into account regional coefficients applied to wages (Article 1 of Federal Law No. 104-FZ dated April 1, 2020 “On the specifics of calculating temporary disability benefits and making monthly payments in connection with the birth (adoption) of the first or second child”) .

What to do if an employee takes sick leave after the end of the working day?

Since simultaneous payment of earnings and temporary disability benefits is not provided for by law, the employee must choose what payment he wants to receive for the first day of illness. At the same time, by virtue of clause 15 of the Procedure, citizens who seek medical help after the end of working hours (shift), at their request, the date of release from work on the certificate of incapacity for work can be indicated from the next calendar day. If the employee has chosen the benefit, he will have to make appropriate changes to the working time sheet.

Since the first 3 days of temporary disability due to illness or injury must be paid at the employer’s expense, if the employee has worked the first day of disability and is paid a salary for that day, then the period paid at the employer’s expense is shifted. That is, the second, third and fourth days of incapacity will be paid.

From 2022, sick leave benefits will be transferred to direct payments from the Social Insurance Fund

The government will change the procedure for paying benefits for temporary disability and pregnancy and childbirth from 2022.
All sick leave payments will be made by the Federal Social Insurance Fund of Russia, and not by employers. Prime Minister Mikhail Mishustin announced this at a government meeting. Now the Social Insurance Fund is already paying sick leave benefits directly as part of a pilot project in 77 constituent entities of the Russian Federation (as of November 2020). Without the participation of employers they pay:

• temporary disability benefits;
• maternity benefits;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance;
• temporary disability benefits due to an accident at work or an occupational disease;
• compensation for sanatorium treatment in addition to annual paid leave and travel to the place of treatment for those injured at work.

As Mikhail Mishustin explained:

From 2022, we will extend this practice throughout the country. Moreover, we will switch to a proactive format of work: benefits for temporary disability, pregnancy and childbirth will be issued automatically on the basis of an electronic certificate of incapacity for work, there will be no need to write any applications.

Data on sick leave will be sent to the Social Insurance Fund automatically. Employers and employees will not have to take any additional actions. According to the Prime Minister:

This procedure for assigning payments will reduce the amount of paperwork for employers and speed up the transfer of funds. There will simply be no need to write any statements. And in general, obtaining information for the appointment of such benefits will take place electronically. This will help save a person time, energy, and - as often happened when preparing documents - nerves.

Organizations will no longer withdraw funds from circulation to pay for sick leave and then expect reimbursement from the Social Insurance Fund.

Employer's obligation to pay

Every employer is responsible to employees for sick leave payments. When calculating the amount of temporary disability benefits, accounting must be guided by the norms that were adopted in the previous reporting period - this is 255-FZ; sick leave is calculated and paid strictly according to the rules of this law. Apply the provisions of Government Decree No. 375 of June 15, 2007 and Order of the Ministry of Social Development No. 624n of June 29, 2011, which determines the procedure for making such payments. Order No. 624n establishes a strict reporting form for a temporary disability sheet.

According to Part 1 of Art. 13 255-FZ the employer calculates and assigns temporary disability benefits. Then the territorial Social Insurance Fund reimburses the organization for the payment made, subtracting the first three days of the employee’s illness from the benefit amount. The procedure itself is as follows: upon completion of treatment, an employee who was absent from work due to illness is issued a certificate of temporary incapacity for work of the established form. Before starting work, the employee submits sick leave to the accounting department, and then the accountant checks that the form is filled out correctly.

The employer counts the amount of money, draws up and pays sick leave benefits. After the employee receives the funds, the accountant sends an application to the Social Insurance Fund to receive compensation for the benefits paid. Organizations must reimburse the transferred funds not in full, but with the exception of the first three days of illness, which, according to the rules, are paid at the expense of the employer.

IMPORTANT!

In many regions of the Russian Federation, there is a pilot project under which the Social Insurance Fund makes payments from the fourth to the last day of treatment. In 2021, more and more regions joined the pilot project. Starting from 2021, the Ministry of Labor will oblige all constituent entities of the Russian Federation to work on a pilot project.

The territorial body of the Social Insurance Fund pays full benefits for pregnancy and childbirth and for caring for a disabled family member (Order of the Ministry of Health and Social Development No. 1021n). The basis for such payments is a correctly completed sick leave certificate.

Sick leave for 3 days at the expense of the employer

If the disability is a consequence of the disease

or
a domestic injury
, the first three days of sick leave are paid by the employer. The rest of the period is financed by the Social Insurance Fund of the Russian Federation. Sick leave payments for caring for a relative are fully provided by the Social Insurance Fund. For a working employee, the separation of sources of funds is not important, since all payments are made by the employer. In this case, sick pay for hospitalization or outpatient treatment is considered the same.

The employer reimburses the money paid by offsetting current and future contributions to the Social Insurance Fund of the Russian Federation or by receiving money from the Fund if expenses are exceeded

for sick leave over current contributions.

In addition, employers often have a problem - whether sick leave can be paid along with wages. It is the days of advance payment and salary that are considered the days of payment of benefits. But the employer has 10 days after receiving the papers to check the ballot and calculate benefits. At the end of this period, the employee receives sick leave along with his salary.

The order has changed in 2021

reimbursement of paid sick leave from the Social Insurance Fund of the Russian Federation. This is due to the transfer of collection of insurance premiums to the tax service. Control over contributions from the National Tax Service and the Pension Fund is still carried out by the FSS. The forms of reports to regulatory services and the package of documents for receiving compensation have changed.

What is important for state employees to remember in 2021

Budgetary organizations are obliged to pay their employees on time and make correct accruals. This also applies to the payment of temporary disability benefits. The main changes to the payment of sick leave in 2021 affected the calculation procedure. Here's what's changed since the new year:

1. Minimum wage. From January 1, 2020, the minimum wage amounted to RUB 12,130. The minimum average daily earnings in 2021 is 398.79 rubles, the maximum is 2301.37 rubles.
2. Billing period. When calculating social benefits, the two previous calendar years are taken. The limit of taxable insurance premiums for 2018 is RUB 815,000.00, for 2021 - RUB 865,000.00. For 2020, the limit on OSS is RUB 912,000.00.
3. New KOSGU. Compensation for the first 3 days for temporary disability and maternity is reflected in subarticle 266 “Social benefits and compensation to personnel in cash.”

All social payments of budgetary institutions must be carried out within the established limits of budgetary obligations.

Who is not paid sick leave

In some cases, employees are not entitled to claim social benefits:

• if the employee is contracted under a contract;
• if the treatment regimen prescribed by the doctor is violated;
• in the absence of entries and appointments in the patient’s outpatient record;
• when issuing a document on temporary disability by an unlicensed medical institution;
• if the document has been extended for more than 30 days and there is no conclusion from the medical advisory commission;
• when issuing sick leave without a doctor’s prescription;
• if the date of issue is falsified;
• if the employee is under arrest;
• when an employee is suspended from work without maintaining his salary;
• during downtime at the enterprise;
• if the temporary disability was the result of a criminal violation;
• when an employee undergoes a forensic medical examination.

The procedure for calculating average earnings to pay for sick time

In order for the employee to receive the compensation due to him, the accountant must correctly calculate the payment for temporary disability. The basic rules for calculating and paying sick leave in 2021 are as follows.

Step 1. The accountant calculates the average earnings for the billing period, then calculates the average daily earnings and the amount of the disability benefit itself. It is necessary to calculate the average salary in accordance with Government Decree No. 922 of December 24, 2007.

Step 2. Average earnings are calculated as follows: wages are determined for the two-year period preceding the accrual. When calculating average earnings, all income that the employee received from official employers and from which insurance premiums were paid is taken into account. The resulting amount is divided by 730.

Accountable income includes (Article 421 of the Tax Code of the Russian Federation):

• income that an employee receives by agreement with the employer - wages, rewards and fees, allowances, bonuses, compensation and incentive payments;
• long service payments;
• payment for an academic degree, badge and certificate of honor;
• for working night shifts, weekends and holidays;
• payment for expanding service areas, for combining job responsibilities;
• remuneration for piece work according to orders;
• salary in kind;
• payments to state and municipal employees;
• allowances to tariff rates and established salaries;
• regional coefficients and northern allowances;
• additional payments for work in difficult climatic conditions, in hazardous industries, etc.;
• allowances for working with documents and information containing state secrets.

Step 3. The formula for calculating average earnings for sick leave is as follows:

SZ = income for the previous 2 years / 730 days.

If one of the calculation years is a leap year, then the total income for 2 years is divided by 731 days. To calculate maternity leave, we take 731 days.

When calculating average earnings, payments that are not subject to FSS insurance contributions are not taken into account. Chapter 34 of the Tax Code of the Russian Federation states that when calculating average earnings, the following amounts are not taken into account (Article 422 of the Tax Code of the Russian Federation):

1. Maternity leave.
2. A benefit paid during parental leave.
3. For other sick leave.
4. Travel allowances (daily allowances) paid for business trips both within the Russian Federation and abroad.
5. Vacation pay during business trips.
6. Financial assistance in the amount of up to 4000 rubles. per employee for a certain billing period.
7. One-time financial assistance that is paid in connection with natural disasters or emergency situations, the death of employee family members, the birth of a child, or the establishment of guardianship.
8. Year-end bonuses. The final bonus for the year is included in the calculation of average earnings in direct proportion to the number of months worked.
9. Compensation payments upon dismissal of an employee. The exception is compensation for unused vacation, amounts of payments in the form of severance pay and average monthly earnings for the period of employment.
10. Compensation for costs of professional retraining.
11. Payment for employee training for basic and additional professional programs.
12. Payments to individuals under GPC agreements.
13. Public utilities.
14. Compensations related to the employment of laid-off employees and the employee’s relocation to another area. The exception is benefits paid in connection with difficult, harmful working conditions.

Step 4. If the average earnings for each previous period exceed the limit (815,000 rubles in 2021 and 865,000 rubles in 2021), then the limit value is taken for calculation. For 2021, the maximum value of the insurance base for calculating benefits for temporary disability and maternity will be 912,000 rubles. The updated limit value of the base for calculating insurance contributions for compulsory pension insurance from 01/01/2020 is RUB 1,292,000.

There are no excluded periods for calculating average earnings for temporary disability certificates.

Step 5. The resulting calculated result of average earnings is compared with the current minimum wage at the time the minimum wage is calculated. From 01/01/2020, the official minimum wage will be 12,130 rubles. (until the end of 2021 - 11,163 rubles).

Calculation of benefits for work injury

Sick leave due to an injury at work or an occupational disease is paid in a special manner. In this case, there is no upper limit for sick leave payments. In addition, all benefits are paid at the expense of the Social Insurance Fund (unlike regular sick leave, the first 3 days of which are paid by the employer).

The average daily earnings for calculating disability benefits due to injury are calculated as follows (clause 1, article 9 of Law No. 125-FZ, part 3, article 14, part 2, article 1 of Law No. 255-FZ): take the amount payments and remunerations of the injured employee for 2 years , which was included in the base for calculating contributions for injuries. Next, the resulting amount is divided by 730 .

Sometimes the result may be less than the average earnings calculated based on the minimum wage. In this case, the legislator prescribes the minimum wage . In addition, if the injured employee did not have any earnings in the billing period, then a special procedure is used: for the calculation it is necessary to take 24 minimum wages in force on the date of the insured event.

Such rules guarantee that the amount of benefits in terms of a full month will not be less than the minimum wage. First of all, this is good:

• for low-wage workers;
• when the benefit is less than average earnings.

If the cause of an injury at work is the employee’s alcohol or drug intoxication, this is not considered an industrial accident. Such sick leave is paid as a domestic injury.

In some cases, an injury at work resulting from alcohol consumption is recognized as an insured event. Then the benefit for a full month of illness must be reduced to the minimum wage .

Do not forget that an employee who has been injured and is undergoing home treatment should not violate the regime prescribed to him. If an employee violates the rules, he is paid a reduced amount of sick leave.

Sick leave pay for a new employee

Special rules also apply when calculating temporary disability benefits for recently hired employees. Correct payment for sick leave at a new place of work is made according to the average daily earnings for the previous two years on the basis of a certificate of income provided by the previous employer (Part 1 of Article 14 255-FZ, Clause 3 of the RF PP No. 375 of June 15, 2007). An employee has the right to receive temporary disability benefits from the first day of the employment contract (Part 5 of Article 2 255-FZ). If a citizen falls ill before the day on which he starts work in accordance with the employment contract, then sick leave is not paid.

The basis for calculating sick leave at a new place of work is a certificate in form 2-NDFL for the previous two years or a certificate of income from the previous place of work. The income certificate is filled out in free form. The document must include the following information:

• name of the previous employer's institution;
• employee registration information;
• average monthly salary;
• accrued and actually paid wages to the employee for the specified billing period.

All information from the certificate is certified by the manager and chief accountant of the previous employer.

The most correct basis for calculating benefits is a certificate in form No. 182n. In 2-NDFL there is no breakdown of amounts subject to and not subject to income tax; the register presents generalized values. The certificate of the amount of wages and other payments for the last two years of work No. 182n indicates all transfers for which insurance premiums are calculated for a certain period.

Certificate No. 182n must be issued to the employee upon dismissal. This document is provided to the new place of work along with personal documents. Based on the amounts recorded in the certificate, the average earnings are calculated, which is used to calculate compensation from the Social Insurance Fund - sick leave, maternity leave and child care benefits for children up to one and a half years old.

How much do they pay for sick leave from salary in 2021?

The amount for payment of temporary disability benefits in accordance with the Federal Law in 2021 depends on the duration of sick leave, the average daily wage of the employee and the length of insurance coverage. Payout limits are limited.

The rules for calculating benefits are contained in the Federal Law No. 255

and
the by-law Regulations “On the peculiarities of calculating benefits
...”, approved
by the Government of the Russian Federation on June 15, 2007
.

Duration of benefit payment

The duration of incapacity for work paid for sick leave depends on its cause. An employee can receive benefits for the entire period of treatment if the reason for absence from work is

is:

• illness or injury;
• caring for a child under 7 years of age;
• caring for a disabled child under 18 years of age;
• care for an HIV-positive child under 18 years of age in a hospital;
• care for a minor if the cause of illness is vaccination or cancer.

When caring for a sick teenager of school age (from 7 to 15 years), the maximum duration of sick leave is 15 days. The duration of care for a teenager over 15 years old or an adult relative is up to 7 days.

For follow-up treatment in a sanatorium, the longest payment period is 24 days. A disabled worker can receive 4 months of sick leave pay. Tuberculosis patients can receive payment until the day of recovery or receipt of disability (change in disability).

In addition to restrictions for each case of illness, the law limits the maximum number of days per year for which benefits are paid ( Article 6 of the Federal Law-255

). If the total number of days of incapacity for work is exceeded, the citizen may legally not go to work on sick leave, but benefits for these days will not be paid.

The terms for payment of sick leave issued during the quarantine period of the employee or child are not limited.

How to calculate insurance experience

Duration of insurance period

affects the percentage of benefits paid. For employees who have worked for hire all the time, the insurance period coincides with the length of service and is determined by the work book. If some periods are missing, they can be restored using contracts, salary certificates, and information from the Pension Fund.

In addition to hired labor activity, the insurance period includes periods when contributions to the Social Insurance Fund were paid from the employee’s income on other grounds. For example, periods of entrepreneurship when a single social tax was paid in a fixed amount, including payments to social security, work in production cooperatives, etc.

The rules for calculating and confirming the insurance period were approved by Decree of the Government of the Russian Federation No. 1015 of October 2, 2014

.

Payment sheet

incapacity for work due to illness and caring for a sick relative is made in the following amounts (
Article 7 of the Federal Law-255
):

• with an insurance period of up to 5 years - 60%
  ;
• from 5 to 8 years - 80%
  ;
• from 8 years 100%
  .

Exceptions

:

• when treating a child at home, according to the insurance period, only the first 10 days are paid, the benefit for the remaining days is 50%
  ;
• occupational injury is calculated at 100%
  ;
• for less than six months of service, the benefit is considered to be no higher than the minimum wage
  ;
• in case of downtime, the ballot is paid in the amount of saved earnings in accordance with the Labor Code, but not higher than the benefit calculated in the usual manner;
• when paying for the leave of absence of a dismissed employee (payment 60%
  ).

Calculation of average earnings

To calculate the average earnings for sick leave, you need to take all the employee’s income for the two previous years and divide them by 730

.
To calculate the average daily wage in 2021, the formula
will look like this:

SWP = (ZP2017 + ZP2018) / 730

, where SWP is the average daily wage for the two previous years, ZP is the employee’s earnings for the specified period.

The calculation includes all income on which insurance premiums are calculated to the Federal Social Insurance Fund of the Russian Federation.

Women who were on maternity leave or parental leave in the previous 2 years have the right to replace one or two calculation years with the immediately preceding ones. The replacement is subject to an increase in the amount of benefits at the request of the employee.

Example

Cook of the confectionery shop V.N. Belova submitted a sick leave sheet to the plant’s accounting department from 05/01/17 to 05/11/17. Attached to the certificate of incapacity for work is a request to change the years 2017-2018 to calculate sick leave for the previous period. In 2017 -2018 Belova V.N. was on maternity leave. Insurance experience - 4.5 years.

Annual salary data:

2015 - 355 thousand rubles.

2016 - 250 thousand rubles.

2017 - 0 rub.

2018 - 680 thousand rubles.

The average daily earnings, and therefore the amount of benefits, will be higher if the income for two calculation years is higher.

Without replacing periods, income for two years is 680 thousand rubles. (0 + 680,000).

If we replace both previous years with the previous ones, the income will be 605 thousand rubles. (355,000 + 250,000). This amount is lower than that calculated in the usual manner and leads to a reduction in benefits. The option cannot be used.

However, replacing the 2021 zero year will lead to increased payments. The nearest previous year will be 2021. This is the year that should be used in the calculations. Information for 2015 is not taken into account, although income for this period is higher than in 2021. The Ministry of Labor clarified that it is necessary to use the nearest year (years) in letter dated 03.08.2015 No. 17-1/OOG- 1105

.

Average daily earnings of Belova V.N. taking into account the replacement of years will be:

(250,000 + 680,000) / 730 = 1,273.97 rub.

Benefit amount:

1273.97 * 11 * 0.6 = 8,408.20 rub.

When calculating average earnings, income received by a person from other employers

.
To include wages for other places of work in the calculation, the employee submits certificates in form 182n
. If the employer’s organization has been liquidated, or the employee cannot obtain form 182n for another reason, information can be requested from the Pension Fund of the Russian Federation.

On the FSS website

A sick leave payment calculator for 2021 is presented. Similar services are available on various web resources. If you have doubts about your own calculations, it is better to use a calculator to calculate how sick leave is paid in 2021 and compare the results.

Right to postpone settlement periods for payment

If an employee does not have an income base, he has the right to write an application for calculating average earnings, taking into account the financial data of those time periods when his income was recorded (clause 1 of Article 14 255-FZ). The transfer can be made by persons who were on maternity leave or parental leave during the billing period.

A period transfer is made when such a replacement is beneficial to the employee due to the fact that his income in the billing period is lower than in the previous ones. For example, if an employee did not work for several years and got a job in an organization. Here is how sick leave is calculated at a new place of work with a postponement of the period:

1. Replace either one accounting year of your choice or both periods.
2. To carry out the transfer, you must submit a corresponding application to the accounting department.
3. The application is drawn up in free form. Indicate the basis for the transfer, refer to the legislative norm - clause 1 of Art. 14 255-ФЗ - and indicate the periods to be replaced.

For example, Viktorova V.V. in 2021 and 2021 I was on maternity leave, and after that I couldn’t find a job. Thus, she has no income for these periods. In October 2021, she got a job. In January 2021, I provided my employer with sick leave. The duration of incapacity for work is 10 days. The employee has 15 years of experience, sick leave is paid in full.

The minimum wage for January 2021 is 12,130 rubles.

Minimum average daily earnings: 12,130 × 24 / 730 = 398.79 rubles. Sick leave based on the minimum wage is paid as follows: 398.79 × 10 = 3987.90 rubles.

The accountant raised the documents and saw that the total income of Viktorova V.V. for 2015 and 2021 equal to RUB 550,000.00.

If you calculate compensation based on income for the previous period, then the payment for a certificate of incapacity for work is as follows:

• 550,000 / 730 = 753.42 rubles;
• 753.42 × 10 = 7534.20 rub.

Accruals for the previous period from Viktorova V.V. much higher than current ones. The employee must fill out an application to postpone the pay periods.

Payment of sick leave to a part-time worker

To calculate social compensation for an employee working part-time in an institution, it is necessary to request information about income from all of his jobs. Accrual is made at the main place of work.

Such an employee submits to the organization income certificates for the previous two years from all of his jobs.

IMPORTANT!

A part-time employee who has worked for more than two years in the same institutions receives temporary disability benefits at all enterprises. In such cases, each employer is provided with an original sick leave certificate.

If a part-time worker worked on a permanent basis in two organizations, but at the time of incapacity for work he was employed in several more organizations, he has the right to receive benefits only at one enterprise. The employee chooses the company at his own discretion.

In such cases, in addition to sick leave and a certificate of income, the part-time worker provides the employer with certificates stating that he did not receive temporary disability benefits in other organizations.

Example: Vlasov V.V. has been working at the NPO “Success” for 10 years. Also, for the last two years he has been working part-time in various organizations. Vlasov V.V. provided the main employer with sick leave for 5 days. The employee provided certificates of part-time income totaling RUB 120,000.00. over the past 2 years. The average salary at the main employer is RUB 50,000.00. per month.

The payment is calculated as follows:

• 50,000.00 × 24 + 120,000.00 = 1,320,000 rub. — total income for two years;
• 1,320,000 / 730 = 1808.22 rub. - average daily earnings.

The employee's length of service is 10 years, so the leave is paid in full.

Vlasov V.V. temporary disability benefits accrued: 1808.22 × 5 = 9041.10 rubles.

Payment of sick leave for epidemiological quarantine

In connection with the coronavirus epidemic, the Russian government has developed temporary rules for issuing and paying for sick leave for those people who are forced to be in quarantine (RF Government Regulation No. 294 of March 18, 2020). If you or your relatives with whom you live or constantly communicate have returned from countries with an unfavorable epidemiological situation, you must call a doctor at home, undergo an examination and remain in quarantine for 14 days. Two weeks is the incubation period during which symptoms of the disease may appear. For this period, you will be issued an electronic sick leave certificate.

Here's what quarantined people should do to apply for and receive temporary disability insurance:

1. Log in to your ESIA personal account. Unregistered persons must obtain consent for a registered relative to submit an application on their behalf.
2. Submit an application for an electronic sick leave. Attach to your application documents confirming your stay in a country with an epidemic (scanned copy of the relevant pages of your international passport, electronic plane ticket). If you live with a citizen who returned from countries with unfavorable conditions, attach the relevant documents.
3. Check the issued electronic sick leave in the FSS information system. Notify the employer about the two-week quarantine and send him the details of the electronic certificate of incapacity for work.

Such sick leave is calculated according to general rules (depending on the employee’s length of service), but it is paid differently. You will receive the first payment from the Social Insurance Fund for the first 7 days of quarantine the next day after the employer transmits the information to the territorial body of the Social Insurance Fund. The maximum payment period is 7 calendar days. The second part of the quarantine (the remaining 7 days) will be paid on the next working day after its end, but no later than this date.

IMPORTANT!

The sooner you notify your employer of forced isolation, the sooner he will transmit the information to the territorial Social Insurance Fund and the sooner you will be paid the proper insurance benefits.

New law on sick leave in Russia in 2019

In 2021, no amendments were made to the sick leave law. Notable amendments to 255-FZ were made in July 2021.

In December 2021, the State Duma adopted in the 1st reading the bill on electronic sick leave, on March 10, 2021, the project was approved in the 2nd reading, and on May 1, 2021, the corresponding law No. 86-FZ was signed, thanks to which from July 1, 2017 years, electronic sick leave ceased to be an experiment and was introduced everywhere in Russia. The essence of the transition to electronic document management is that the attending physician enters all the information and draws up a certificate of incapacity for work in a special program to which the territorial office of the Social Insurance Fund and the employer are connected. Immediately after the doctor signs the sick leave with his electronic signature, the file is sent to the FSS department. The employer, having connected to the program, can enter data for payment directly into the information system.

Read more about how electronic sick leave works here.

This innovation eliminates the possibility of employees providing fake sick leave.

Find out how to identify a fake sick leave in the material “How can an employer check the authenticity of a sick leave.”

Insurance period and sick leave payment

The insurance period is understood as the duration of work of an employee, during which income was recorded and insurance premiums were transferred.

The insurance period includes periods of work of the insured person on the territory of the Russian Federation or abroad on the basis of international treaties of the Russian Federation and in accordance with Russian legislation. The insurance period includes periods of temporary disability, the care of one of the parents for children, the time of receiving unemployment benefits, etc. To include these periods in the insurance period, they must be preceded or followed by periods of work.

The insurance period is not taken into account in the following cases:

• when working without registration;
• from individual entrepreneurs who have evaded paying fees to the social fund;
• during vacations not paid by the employer.

When calculating the insurance period for sick leave, all insurance periods are taken into account, regardless of work breaks.

The insurance period is calculated on a calendar basis based on a full year. Every 30 days of work and other periods are converted into months, and every 12 months - into full years.

The amount of sick leave payments directly depends on the length of insurance coverage. Here's how sick leave is calculated at a new place of work: if the employee's work experience is less than six months, then no more than one minimum wage is calculated for each month of incapacity for work.

Payment depending on length of service is made as follows:

• if the employee’s length of service is 8 years or more, then sick leave benefits are paid in full (100%);
• from 5 to 8 years - payment will be 80%;
• from 3 to 5 years - 60%.

When paying maternity benefits, the length of service coefficient is not taken into account; sick leave is paid in full.

Instructions for using the online sick leave calculator

So, how to use information from the employee’s sick leave and personal card to calculate benefits using an online calculator?

Go through three stages in sequence:

1. Enter the period of illness from the certificate of incapacity for work and select the cause of the illness (the code of the cause of incapacity for work is indicated on the sick leave certificate).
2. Enter the employee's monthly income amounts for the two previous years and, if necessary, check the "Regional Coefficient" and/or "Part-Time" checkboxes to calculate average daily earnings.
3. You will receive a table for calculating sick leave payments, taking into account the employee’s length of service and breaking down the benefit amount into two parts: the first, which is paid by the employer, and the second, which is transferred by the Social Insurance Fund.

Please note: the calculator contains hints hidden under the question marks next to the fields to be filled out. Hints contain links to articles of regulations and help to perform the calculation correctly.

Duration of sick leave

Based on Art. 11 of Order No. 624n, the duration of one sick leave does not exceed 15 days. The maximum period of a certificate of incapacity for work is 10 months, but is extended to 12 months for the following diagnoses:

• injury requiring long healing;
• tuberculosis;
• postoperative period.

For citizens who have been recognized as disabled, the following maximum periods of sick leave are established (clause 3 of Article 6 255-FZ):

• continuously - 4 months;
• in total for the year - 5 months.

From April 10, 2018, sick leave for caring for a child under 7 years old is issued without a time limit; the same rule applies to caring for disabled children.

Sick leave for maternity leave is issued for a period of 140 days in the case of a singleton pregnancy, 156 days in the case of a complicated birth, and 194 days in the case of a multiple pregnancy.

Deadlines for transferring personal income tax on sick leave

Until recently (until the beginning of 2021), income tax had to be paid within the specified time limits:

• until the day when the funds are transferred to the account of the person who provided the sick leave;
• in some situations (for example, when money is paid from proceeds) - no later than the day following receipt of income.

On May 2, 2015, Federal Law No. 113 was adopted, changing this procedure. Now the transfer of personal income tax is not tied to the day of actual payments; calendar dates are important. Fiscal authorities must receive the personal income tax payment by the end of the month in which the compensation was paid (Article 226 of the Tax Code of the Russian Federation).

Deadlines for payment of benefits and personal income tax

Temporary disability benefits are assigned only after the strict reporting form has been checked for authenticity and correct completion. The employer checks the sick leave and assigns temporary disability benefits. The deadline for paying sick leave in 2021 is 10 days from the date of receipt of the document from the employee. The transfer of funds is made in the next period of payment of advance payment or wages (Part 1 of Article 15 255-FZ).

In those subjects of the Russian Federation in which the certificate is paid directly by the Social Insurance Fund, different deadlines apply: after the timely submission (within 5 days) of a correctly completed certificate of incapacity for work to the Social Insurance Fund, the social insurance authorities review the document and make a decision. After a positive verdict, payment is made within 15 days (RF RF No. 294 dated April 21, 2011).

As a general rule, personal income tax of 13% is withheld from all sick leave without division into compensation from the employer and the Social Insurance Fund. But if there is a pilot project in the region, then the employer withholds personal income tax only for those three days that are accrued at his expense. The remaining part is retained and transferred by the territorial body of the FSS. Personal income tax is transferred no later than the last day of the month in which the benefit was paid (Article 226 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, maternity benefits are not subject to taxation. Income tax is not withheld from compensation for child care up to 1.5 and 3 years.

Recalculation of benefits: how to apply

Reflect the calculation of benefits based on the data you have on your sick leave certificate.

An example of filling out a sick leave certificate by an employer can be found here.

As soon as the employee brings the certificate, take from him an application for recalculation of benefits.

Find out what form to fill out such an application in the Ready-made solution from ConsultantPlus. Trial access to the legal system is free.

Complete the recalculation as a separate document and attach it to the sick leave certificate. There is no need to make any changes to the certificate of incapacity for work. The register will need to be sent to the FSS for recalculation (see Specification, approved by the FSS on November 16, 2018) so that the fund recalculates and pays its part of the benefit.

In case you need to correct mistakes on a hospital note, we also have an article.

And a small nuance regarding personal income tax. Income in the form of additional payment of benefits is considered received on the day the money is issued (transferred) to the employee. Since this is sick leave, the tax must be transferred by the end of the month of payment of the additional payment, in our example - by July 31. At the same time, in 6-NDFL, the accountant will reflect the first part of the benefit in the calculation for six months, and the July additional payment will already be included in the calculation for 9 months. There is no need to adjust the semi-annual report.

Maximum and minimum payment for sick leave

The minimum payment value is determined on the basis of the current minimum wage (Part 1.1 of Article 14 255-FZ). If necessary, the accountant determines an additional payment for the employee up to the average earnings.

IMPORTANT!

From 01/01/2020, the minimum wage in Russia increased and amounted to 12,130 rubles.

Accordingly, the minimum daily earnings will be:

(12 130 × 24) / 730 = 398,79.

In 2021, the minimum sick leave benefit is calculated as follows:

(12,130 × 24 months) / 730 × 60%.

It is 239.28 rubles.

The maximum value of temporary disability benefits is limited by a maximum value. According to the new limits, the maximum payment for sick leave in 2021 is calculated as follows:

(815,000 + 865,000) / 730 = 2301.37 rubles.

The minimum value of maternity benefits (according to the minimum wage) in 2020:

398.79 × 140 days = 55,830.60 rub.

Maximum value:

2,301.37 × 140 days. = 322,191.80 rub.

IMPORTANT!

Due to the spread of coronavirus infection, the procedure for calculating payments for temporary disability has temporarily changed. From 04/01/2020 to 12/31/2020, the slip is paid based on the minimum wage - 12,130 rubles. (Article 1 104-FZ dated 04/01/2020). The accountant is required to make two calculations: normal (using information about the employee’s income) and according to the minimum daily value according to the minimum wage (in 2021 - 398.79 rubles). All bets, odds and percentages based on length of service are applied to both amounts. The resulting values ​​are multiplied by the number of days of illness. The results are compared - the employee is paid the largest benefit.

Registration of a hospital document

A sick leave certificate is an official document indicating a valid reason for absence from work. The document is drawn up on a special form that has certain degrees of protection.

A certificate of incapacity for work is issued to a sick citizen at the medical institution where he applied for help. Registration takes place on the basis of a compulsory medical insurance policy and a passport. A temporary disability certificate can be issued at the onset of the disease or after recovery (at discharge). The rules for filling out the document are described in detail in the Order of the Ministry of Health of the Russian Federation:

1. Information is entered by the health worker into specially designated cells in legible handwriting and only with a pen, preferably black.
2. A medical institution issues a duplicate of a sick leave certificate if errors or blots are detected in the document, which, due to corrections, loses its legal force.
3. Diseases must be filled in in the form of special codes.
4. All remaining blank fields in the “Exemption from work” column must be crossed out with a horizontal line.

Form of certificate of incapacity for work

From 01/07/2017, electronic sick leave certificates are being introduced as an alternative to paper documents. The patient's consent is required before it is provided.

From July 1, 2021, with the written consent of the patient, a certificate of incapacity for work can be generated in the form of an electronic document

An example of calculating payment for caring for a sick child

Ezhova E.E. provided sick leave to care for a sick child from January 13 to January 20, 2021. The child’s age is 7 years. According to the new rules, such sick leave is paid in full for the entire duration of the child’s illness. The employee's experience is 15 years.

Income for 2021—RUB 500,000.00.

Income for 2021—RUB 600,000.00.

SDZ = (500,000.00 + 600,000.00) / 730 = 1506.85.

The compensation will be: 1506.85 × 7 = 10,547.95 rubles.

An example of calculating maternity benefits

Alexandrova A.A. provided sick leave for pregnancy and childbirth. She is going on maternity leave on 02/05/2019. In Alexandrova A.A. singleton pregnancy, the leave for which is 140 days.

The total income for 2021 amounted to RUB 650,000.00, for 2021 - RUB 730,000.00. The employee did not take sick leave during this period. Alexandrova’s income does not exceed the maximum base.

Let's calculate the maternity benefit: (650,000.00 + 730,000.00) / 730 = 1890.41 rubles.

The benefit will be: 1,890.41 × 140 = 264,657.53 rubles.