Hello! Please help me fill out sick leave. What amounts should be entered in average earnings for calculating benefits" and "average daily earnings" if:
1. The employee's salary for the previous 2 years was 98,530 rubles. Since the daily earnings turned out to be 134.97 rubles, we pay according to the minimum wage 5965 * 24/730 * 1.3 (regional coefficient) = 254.94 rubles. in a day.
2. For the previous 2 years, the employee's salary was 83,755 rubles, and he works for us at 0.5 rates. Since the daily earnings turned out to be 114.73 rubles, we pay according to the minimum wage 5965 * 24 / 730 * 1.3 (regional coefficient) * 0.5 \u003d 127.47 rubles. in a day.
3. Our new employee has a lot of experience, but he did not provide a certificate from his previous job. Income for 2013-2014 - 0. Again, we calculate according to the minimum wage 5965 * 24 / 730 * 1.3 (district coefficient) \u003d 254.94 rubles. in a day.
Thank you in advance!

Natalia, hello.
According to the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n "On approval of the procedure for issuing sick leave certificates" from July 1, 2011. introduced new form disability sheet.
When filling out the section “To be completed by the Employer”, the line “average earnings for calculating benefits” indicates the amount of average earnings from which benefits for temporary disability, pregnancy and childbirth should be calculated, determined in accordance with the Federal Law of December 29, 2006. No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter Law No. 255-FZ). Provided that two calendar years x, preceding the year of the occurrence of the insured event, there was no salary or average earnings less than the minimum wage, in the line "average earnings for calculating benefits" the amount is put from the calculation of the minimum wage approved by law for this period, taking into account the regional coefficient.

The line "average daily earnings" indicates the average daily earnings calculated in accordance with Law No. 255-FZ, i.e. by dividing the total earnings for the two calendar years preceding the occurrence of the insured event by 730.
The amount of daily allowance for temporary disability is calculated by multiplying the average daily earnings of the insured person by the amount of the allowance established in percentage to the average earnings in accordance with Article 7, 11 of this Law No. 255-FZ, this calculation of benefits is made on a separate sheet and is attached to the disability certificate.
Consequently:
1. average earnings for calculating benefits 254.94 rubles
average daily earnings 134.97 rubles
2. average earnings for calculating benefits 127.47 rubles
average daily earnings 114.73 rubles
3. If an employee got a job in your current year, he does not have a certificate from the previous place of work, and he did not have any earnings at the new place of work in the billing period, then benefits will be accrued to him based on the minimum wage (part 1.1 of Article 14 of Law No. 255-FZ).

When filling out a disability certificate in the line "Average earnings for calculating benefits" you need to indicate - 143160 rubles. (5965 rubles * 24 months), and in the line "Average daily earnings" - 254.94 (110,664 rubles / 730) x 1.3.

If this employee at the previous place of work had high earnings, then it is better for him to take a certificate of wages from the previous place of work.
For this:
1. An employee writes a statement with a request to receive data on his earnings from pension fund(Part 7.2, Article 13 of Law No. 255-FZ) according to certain form(Appendix No. 1 to the order of the Ministry of Health and Social Development of Russia No. 21n dated January 24, 2011). If an employee had several employers during the billing period, then he writes an application for a request for each employer.
2. An employee of the accounting department of the enterprise where the employee currently works sends a request to the FIU. This must be done within 2 business days of receiving the application. The request is written in a certain form (the same order No. 21) and sent to the FIU either by mail or to in electronic format. On the paper media this request is not accepted (clause 6 of the Procedure for sending a request to Appendix No. 3 to Order No. 21n).
3. The FIU provides the necessary data to the employer on the basis of personalized data within 10 working days (clause 2 of the Procedure for submitting information in Appendix No. 5 to Order No. 21n) from the receipt of a request in a certain form (Appendix No. 4 to Order No. 21n).
4. The accountant recalculates the allowance, and reflects the missing part (surcharge) in the 4-FSS report. Recalculation of benefits is possible for a period of not more than 3 years from the date of submission of a certificate from the FIU (part 2.1 of article 15 of Law No. 255-FZ).
The additional payment of benefits must be made taking into account the maximum base for calculating contributions for the required year (part 3.2 of article 14 of Law No. 255-FZ).

Temporary disability benefits are provided in the following cases:

• illness or injury of the insured person;
• caring for a sick family member;
• quarantine of the insured person, as well as the quarantine of a child under the age of 7 attending preschool educational institution, or another family member recognized in the prescribed manner as incapacitated;
• implementation of prosthetics for medical reasons;
• aftercare in the prescribed manner in sanatorium-resort institutions.

In addition to the listed cases, temporary disability benefits are also paid in the event of an accident at work or an occupational disease. Their payment is regulated by Federal Law 125-FZ of July 24, 1998 No.

Source of payment of temporary disability benefits

In case of illness or injury, benefits for the first three days of temporary disability are paid at the expense of the insured, and for the rest of the period, starting from the 4th day of temporary disability, at the expense of the FSS of the Russian Federation (Article 3, clause 2, clause 1 255-FZ). In other cases, the allowance is paid at the expense of the FSS from the first day.

Calculation and payment of sick leave by the employer

The allowance for temporary disability and in connection with maternity (decree) is paid to employees working under employment contracts, as well as laid-off employees, in the event of an illness or injury within 30 calendar days after the termination of the employment contract. In this case, the allowance, regardless of the length of service, is paid in the amount of 60% (clause 2 of article 7 255-FZ).

A temporary disability benefit is assigned if the application was followed no later than six months from the date of restoration of working capacity (Article 12, Clause 1, 255-FZ).

The calculation period of the sick leave is 2 previous years or 730 days, no days are excluded from the calculation. For sick leave issued in 2019, these will be 2018 and 2017.

Note!

• If an employee works at one place of work, the calculation of benefits is based on this place, taking into account taxable payments for the previous 2 years at all places of work, with the condition that the amount of accruals cannot exceed the maximum - the maximum amount of taxable amounts for each of the years taken into account in the calculation.
• If an employee at the time of the insured event works in several places and worked in the same place in the previous two calendar years, temporary disability benefits are paid at all places of work.
• If an employee at the time of the occurrence of an insured event works for several insurers, and in the previous two calendar years he worked for other insurers, all benefits are assigned and paid to him by the insured according to one of last places work at the choice of the insured person (Article 13, Clause 2.1 of 255-FZ).
• If an employee at the time of the occurrence of an insured event works for several insurers, and in the previous two calendar years he worked for both these and other insurers, then temporary disability benefits can be paid as one place of work, based on the average earnings for all insurers , and for all current policyholders, based on the average earnings at the current place (Article 13, clause 2.2 of the 255-FZ).

Example:

1. The employee works at Alpha LLC at the main place of work and at Beta LLC as a part-time employee for the entire period starting from January 2016. Accordingly, the sick leave will be calculated for him separately at Alpha LLC and separately at Beta LLC
2. The employee has been working at Alpha LLC at the main place of work and at Beta LLC as a part-time employee since January 2018. Accordingly, the sick leave will be calculated for him at Alfa LLC OR at Beta LLC at his choice, based on certificates provided from previous jobs.
3. The employee has been working at Alfa LLC at the main place of work since 2016 and at Beta LLC since 2018, in addition, in 2016 he worked in other organizations. The sick leave will be calculated for him at Alpha LLC OR at Beta LLC at his choice, based on certificates provided from previous jobs.
4. The employee has been working at Alfa LLC at the main place of work and at Beta LLC part-time since 2016, in addition, in 2015 he worked in other organizations. Sick leave can be in Alpha LLC and Beta LLC, but based on average earnings in current places of work. Or sick leave can be calculated in one place, based on the average earnings for all organizations where the employee received income.

Average earnings for sick leave calculation

Temporary disability benefits are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, including for the time of work with other insurers.

If in these two calendar years, or in one of the indicated years, the insured person was on maternity leave and (or) on parental leave, the corresponding calendar years (calendar year) at the request of the employee may be replaced by the previous calendar years ( calendar year) provided that this will lead to an increase in the amount of the allowance (clause 1 of article 14 of 255-FZ).

The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums in the FSS (Article 14, Clause 2 255-FZ). The average daily earnings for calculating benefits are determined by dividing the amount of accrued earnings for two years by 730 (Article 14, Clause 3, 255-FZ).
The average earnings for calculating temporary disability benefits cannot be less than the average earnings calculated on the basis of the minimum wage.

Limitations on the payment of temporary disability benefits

1. The maximum amount of accruals taken into account. For each of the billing years, earnings are taken into account in an amount not exceeding the maximum base for calculating insurance premiums in the FSS (Article 14, Clause 3.2 of 255-FZ). Recall that this amount in 2017 amounted to 755 thousand rubles, in 2018 - 815 thousand rubles, in 2019 - 865 thousand rubles. The value of 2019 does not apply to sick leave issued in 2019, since the billing period is 2018-2017.

In the event that benefits are paid to one employee by several insurers, each of the insurers can take into account earnings for each year in an amount not exceeding the specified limit.

2. Restriction in case of violation of the regime. If there is a mark on the violation of the regime on the disability certificate, then from the date of the violation, the allowance is paid in an amount not exceeding the minimum wage for the full calendar month. In areas where a district coefficient is applied, the minimum wage is taken taking into account this coefficient.

3. The influence of insurance experience on the amount of sick leave.

Insurance experience- the total length of time for paying insurance premiums and (or) taxes. This includes the period of work employment contract, public service, military service and other activities.
Depending on the duration of the insurance period, the allowance is paid:

• insurance experience of 8 years or more - 100%;
• insurance experience from 5 to 8 years - 80%;
• insurance experience from six months to 5 years - 60%;
• insurance period of less than six months, benefits are paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which district wage coefficients are applied in accordance with the established procedure - in an amount not exceeding the minimum wage, taking into account these coefficients.

In addition to restrictions on the number of paid days, the benefit for caring for a sick child in outpatient treatment is also limited in terms of the amount of payment, starting from the 11th day of incapacity for work:

• for the first 10 calendar days, the benefit is paid in the amount determined depending on the duration of the insurance period of the insured person;
• for the following days - in the amount of 50 percent of average earnings (clause 3 of article 7 of 255-FZ).

Calculation of average earnings based on the minimum wage

If the insured person in the estimated 2 summer period did not have earnings, and also if the average daily earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage, the allowance is calculated based on the minimum wage.

If the insured person at the time of the occurrence of the insured event works on a part-time basis (part-time working week, part-time work), the average salary calculated on the basis of the minimum wage is adjusted in proportion to the working hours of the insured person.

Since 2019, the minimum wage has been set at 11,280 rubles.

When working on a full-time basis, the minimum average daily wage in 2019 is 11,280 rubles. * 24 months / 730 days = 370.85 rubles. In areas where the district coefficient is applied, the minimum wage is taken taking into account this coefficient, i.e. the minimum average daily wage will be higher.

The procedure for calculating temporary disability benefits

1. For each of the two calendar years taken for calculation (for insured events that occurred in 2019, this is usually 2017 and 2018), we calculate the amount of accruals subject to contributions to the FSS.
2. Separately, the amount for each year is compared with the marginal base for calculating insurance premiums for that year. For example, we compare the amount of accruals for 2017 with 755,000 rubles, and for 2018 - with 815,000 rubles. For each year, we take for calculation the smaller of the compared amounts.
3. We add up the amounts taken into account for 2 years, divide by 730 - we get the average daily earnings.
4. We compare the resulting average daily earnings with the minimum daily earnings calculated on the basis of the minimum wage (minimum wage * 24 / 730) and take maximum value. In areas where a district coefficient is applied, the minimum wage is taken taking into account this coefficient.
5. We determine the amount to be paid: we multiply the average daily earnings by a percentage depending on the length of service and by the number of calendar days of disability.

In the case of caring for a sick family member, we take into account how many days and in what amount you can pay. In case of illness or injury, the first 3 days are paid at the expense of the employer, the remaining days - at the expense of the Social Insurance Fund.

Will there be changes to sick pay in 2019?

As for 2019, there will be no significant changes in the calculation and payment of sick leave, as well as in temporary disability benefits. The main innovations are related to the indicators used:

1. From January 1, 2019, the minimum wage will be 11,280 rubles;
2. The indicator of the marginal base for the calculation of contributions will increase - 865,000 rubles;
3. The maximum and minimum average daily earnings will change: minimum - 370.85 rubles per day, maximum - 2,150.68 rubles.

Sick leave in the online service Kontur.Accounting is calculated easily, quickly and in accordance with the law.

The sick leave payment directly depends on the current length of service of the employee. AT current year the length of service parameters that affect the amount of monetary compensation will change. Now 100% sick leave payment in 2016 is due to employees with a continuous working period of 8.5 years. If an employee holds a position for 5.5-8.5 years, then he is compensated for 80% of the sick leave accruals. Personnel employed for less than 5.5 years are entitled to 60% of the total calculation. These statements will change annually for 12 years in the direction of increasing payments.

Important! FZ-255 states that in the course of calculating monetary compensation, the last two years of work of personnel are analyzed for the level of income.

AT this case wages for 2014 and 2015 are taken into account. To subtract how much the employee is entitled to benefits, you need to sum up the income for these two years, then divide by 730 (number of days 365 + 365) to determine the daily income, and multiply the resulting amount by the percentage for the current service. If the daily minimum figure exceeds the total amount, then it is included in the calculation. An example of using calculations in action:

1. The employee earned 380 thousand rubles in 2014 and 2015 and has four years of experience. Consequently, the amount on the hospital form per day will be: 380,000: 730 \u003d 520.54 * 0.6 \u003d 312.32 rubles.
2. If an employee's income for the last 2 years is 108,600 rubles, then for a day of sick leave in 2016 he will be credited with 219.45 rubles, taking into account the percentage of the existing experience. With an excess level, the calculation is identical.

Income for one day is also subject to restrictions from above. Maximum figure wages for 2014 is 624 thousand rubles, and for 2015 - 711 thousand rubles. Calculating the daily amount is easy. If it exceeds its indicator, then it is automatically equated to the result.

Paying sick leave benefits

This right may be exercised by:

1. Citizens of the Russian Federation.
2. Foreigners residing in the country temporarily or permanently.
3. Persons without citizenship.

Visitors from other countries who temporarily reside in the Russian Federation are entitled to receive a hospital allowance if the insured made payments for them to the FSS of the Russian Federation for six months before the incident occurred. The calculation of sick leave in 2016 is carried out by employees working on the basis of an employment contract.

Important! The accrual of sick leave compensation to workers who cooperate under a civil law contract is not provided.

The staff has the right to timely payment of sick leave from the moment when he undertakes to start his work. If the employee is on a probationary period, then in any case, he is paid sick leave in 2016.

Scheme for calculating sick leave for temporary disability

Compensation for short-term disability for the first 3 days is financed by the employer, and for the subsequent period - by the FSS of the Russian Federation. If a person cannot go to work for other reasons (care for sick loved ones, prosthetics, quarantine, therapy in wellness areas), then the payment is made for the FSS funds from the first day. To receive benefits for a period of incapacity for work, the sick leave form is given to the employer no later than six months from the date of its issuance. It is the responsibility of the employer to accrue funds to the employee of the required amount in the coming days of the issuance of wages, but no later than 10 days from the date of receipt of the certificate.

Hospital allowance is credited and paid for the full duration of the illness: from the first day of incapacity to work until full recovery or accrual of disability. If the injuries are of a professional nature, then sick leave is accrued until the worker recovers or until the disability group is reconsidered.

Payout limits

In some cases, the period for calculating sickness benefits is limited. This factor applies:

1. On sick leave, intended to care for a child or a sick relative.
2. For benefits to personnel who have concluded an agreement with the employer for a period of up to six months or to employees who fall ill during the period of conclusion and cancellation of the agreement.
3. For payments to people with disabilities.
4. For compensation for the time spent in health resort areas.

Each item has its own nuances.

Caring for relatives and children

Disabled family member care benefits are generally accrued for no more than 7 days, and the total compensated number of days per year cannot exceed 30 days.

When caring for a sick child, the number of paid days is calculated according to the following conditions:

• in the period of caring for a child under 7 years of age, compensation is provided for the entire period of treatment, but not more than 60 days per year. The threshold for the number of days may increase if the child suffers from an illness that is included in a special list declared by the Ministry of Health and Social Development of the Russian Federation;
• while caring for a child aged 7 to 15 years for a fifteen-day period of the course of the disease, but not more than 45 days a year;
• when caring for a child over 15 years of age, payments and the duration of the sick leave are equal to the conditions for caring for an adult relative.

Under the above conditions, the employee will be credited with payments on a sick leave certificate. The financial transfer will be credited to the employee's account after the requested or allotted period for the sick leave period has expired. The funds will be included in the amount of wages or advance payment, depending on which of them is closer in calendar days.

From January 1, 2016, the marginal base for calculating insurance premiums has changed, the minimum wage has increased, and ... benefits related to the birth of children have ceased to be indexed. Let's help an accountant.

Temporary Disability Benefit

The temporary disability benefit in 2016 should be calculated based on the billing period, which includes 2014 and 2015.

Example 1. Calculation of benefits from average daily earnings

Sushkin V.S. temporary disability benefits are paid for the period from February 01 to February 10, 2016 (10 calendar days). Insurance experience Sushkin I.I. is 8 years old. During 2014, the employee was accrued wages - 654,000 rubles. In 2015, this employee was paid a salary of 630,000 rubles.

Determine the amount of temporary disability benefits.

Solution

Step 1. Determine the amount of wages for the billing period for the previous two years.

For 2014: 654,000 rubles. Only 624,000 rubles are included in the calculation, since there is an excess of the marginal base for calculating insurance premiums. The FSS of the Russian Federation will not reimburse the employer for more than this amount.

For 2015: 630,000 rubles. Payments made to Sushkin should be included in the calculation in full.

The amount of payments that are included in the calculation will be:

624,000 + 630,000 rubles = 1,254,000 rubles.

Attention! The calculation includes only payments for which insurance premiums were accrued in the billing period.

1,254,000/730 x 100% = 1,717.81 rubles.

The temporary disability benefit depends on the insurance period, in particular:

• less than 5 years - the employee is paid 60% of average earnings;
• from 5 to 8 years - the employee is paid 80% of the average salary,
• from 8 years and more - 100%.

Since Sushkin's insurance experience is 8 years, his allowance is calculated based on 100% of the average daily earnings.

When calculating temporary disability benefits, it should be remembered that in 2016 the minimum average daily wage is 6,204 x 24 / 730 = 203.97 rubles.

The maximum size, in turn, will be:

624,000 + 670,000 / 730 = 1,772.60 rubles (624,000 rubles - the maximum base for calculating insurance premiums in 2014, 670,000 rubles - in 2015).

1,717.81 x 10 = 17,178.10 rubles

Example 2. Calculation of benefits based on the minimum wage

Attention! When calculating sick leave based on the minimum wage, the insurance period is also taken into account.

Barankin G.S. temporary disability benefits are paid for the period from February 01 to February 05, 2016 (5 calendar days). The insurance experience of the employee is 6 years. During 2014, Barankin did not work. In 2015, the employee was paid a salary of 140,000 rubles.

Solution

Step 1. We determine the composition of payments, on the basis of which the allowance will be calculated. Since the payments made in the billing period are quite small, we will calculate the allowance based on the minimum wage (from January 01, 2016 - 6,204 rubles).

6,204 x 24 = 148,896 rubles. > 140,000 rubles

Accordingly, the amount of the allowance will be determined based on 148,896 rubles.

Step 2. We calculate the average daily earnings.

148,896 / 730 = 203.97 rubles.

Barankin's insurance experience is 6 years, so the average daily earnings will be 203.97 x 80% = 163.17 rubles.

Step 3. Determine the amount of temporary disability benefits:

163.17 x 5 = 815.85 rubles.

Child benefits

Let us now consider how to calculate the maternity allowance, as well as the allowance for caring for a child up to one and a half years. In 2016, the calculation period is 2014-2015. There are two important rules to keep in mind:

1. The actual number of days in the years of the billing period is used to calculate child benefits. So, it should be taken into account in 2014 - 365 days, in 2015 - also 365 days - only 730. But if a leap year falls on the billing period, then the allowance is calculated based on 731 days (365 + 366). If two leap years, then 732 days (366 + 366).
2. The following are excluded from the billing period:

• periods of temporary disability;
• periods of leave for pregnancy and childbirth, as well as for child care;
• periods of release of an employee from work with full or partial retention of wages, for which insurance premiums were not charged to the FSS of the Russian Federation.

However, if the employee during this period was in maternity leave or on parental leave, that is, the possibility to replace the years (or year) of the billing period with another one (s) provided that this is a greeting to an increase in the amount of the benefit.

Example3. Calculation of maternity benefit

Vetochkina S.N. from January 01, 2016, maternity leave is granted for 140 calendar days. Vetochkina's payments in the billing period, for which insurance premiums were charged, amounted to: for 2014 - 405,000 rubles; for 2015 - 410,000 rubles. During 2014 and 2015, the employee was on sick leave for 20 calendar days.

Solution

Step 1. Determine the amount of payments taken into account when calculating benefits:

405,000 + 410,000 = 815,000 rubles

Only payments for which insurance premiums were accrued in the billing period are included in the calculation. The amount of payments should not exceed the maximum base for calculating insurance premiums established in the corresponding year of the billing period.

Step 3. Calculate the average daily earnings:

RUB 815,000 / 710 days = RUB 1,147.89

Step 4. Determine the amount of the benefit:

RUB 1,147.89 x 140 calendar days x 100% = 160,704.23 rubles

You should be aware of the limitations when calculating maternity benefits. If the benefit turned out to be less than that calculated on the basis of the minimum wage established on the day the benefit was calculated, then payment in this amount will be unlawful.

The minimum amount of benefits for pregnancy and childbirth in 2016 will be 28,555.40 rubles. (that is, 6,204 rubles x 24 / 730 x 140 x 100%). The maximum allowance in 2016 is 248,164.38 rubles. (i.e. (624,000 + 670,000) / 730 x 140 x 100%).

Example 4. Calculation of benefits for caring for a child up to one and a half years

Vetochkina A.A. from February 01, 2016, an allowance for caring for a child up to 1.5 years old should be assigned. The payments made in the billing period amounted to: for 2014 - 220,000 rubles; for 2015 -
240 000 rub. During 2014 and 2015, the employee was on sick leave for 20 calendar days. We will determine the allowance for caring for a child up to one and a half years.

Solution

Step 1. Determine the amount of payments taken into account when calculating benefits.

220,000 + 240,000 = 460,000 rubles

Step 2. Determine the number of calendar days for the billing period.

365 + 365 - 20 = 710 calendar days.

Step 3. We calculate the value of the average daily earnings.

RUB 460,000 / 710 days = 647.89 rubles.

Step 4. Determine the amount of average monthly earnings.

RUB 647.89 x 30.4 \u003d 19,695.77 rubles.

Step 5. We determine the amount of the monthly allowance for the care of a child up to one and a half years.

19,695.77 x 40% = 7,878.31 rubles

The amount of the allowance for the care of a child up to one and a half years cannot be less than the amounts established by law. The size depends on how many children are being cared for. Since indexation has been suspended since January 01, 2016, the minimum amount of child care allowance up to one and a half years in 2016 will be:

• for the care of the first child - 2718.34 rubles.
• for the care of the second and subsequent children - 5436.67 rubles.

Recall that there are child benefits that are not calculated, but paid at a time in a fixed amount at the expense of the FSS of the Russian Federation:

• a one-time allowance for women registered in early dates pregnancy - 543.67 rubles;
• a one-time allowance for the birth of a child - 14,497.80 rubles.

ATTENTION! On February 1, 2016, the provisions of Decree of the Government of the Russian Federation dated January 28, 2016 No. 42 came into force (there was no document at the time of preparation of the article). According to the document, benefits established for 2015 are indexed by a factor of 1.07. Accordingly, before February 1, 2016, the values ​​of 2015 should have been applied, and, starting from February 1, benefits should be indexed.

In this article you will find the procedure for calculating sick leave in 2016, examples of calculating sick leave and features of sick leave payment.

The rules for calculating sick leave in 2016 are established by paragraph 1 of Article 14 federal law dated December 29, 2006 No. 255-FZ and clause 15.1 of the Regulation on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth and the monthly allowance for child care (approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375).

The formula for calculating sick leave in 2016 is as follows:

employee's income for the two calendar years preceding the year of illness : 730 × % depending on length of service × number of sick days

Employee income for two calendar years. Earnings subject to insurance contributions to the FSS for 2014-2015 are taken, but not more than 624 thousand and 670 thousand rubles, respectively.

The maximum average daily earnings for calculating sick leave in 2016 is 1,772.6 rubles. (624 thousand rubles + 670 thousand rubles: 730 days).

Experience for calculating sick leave in 2016. The calculation also takes into account the length of service (Article 7 of the Federal Law of December 29, 2006 No. 255-FZ).

Insurance experience for calculating sick leave in 2016

Type of disease	Experience<	Benefit amount, % of average earnings
own disease	8 years or more	100%
	5-8 years old	80%
	up to 5 years	60%
Occupational disease or accident at work	any	100%
Outpatient care for a sick child under 15 years of age	8 years or more	100% for the first 10 days and 50% for the next
	5-8 years old	80% for the first 10 days and 50% for the next
	up to 5 years	60% for the first 10 days and 50% for the next
Care for a sick child under 15 years old in a hospital and care for an adult family member on an outpatient basis	8 years or more	100%
	5-8 years old	80%
	up to 5 years	60%

After calculating the sick leave, you need to withhold personal income tax, and pay the remaining amount to the employee (clause 1, article 217 of the Tax Code of the Russian Federation).

An example of calculating sick leave in 2016

The employee has been with the company since September 2013.

The billing period for accrual of sick leave is from January 1, 2014 to December 31, 2015.
The illness period is 10 calendar days in January 2016.

Insurance experience - 7 years (payable -80% of average earnings).

In 2014, the company accrued 490,000 rubles to the employee, and in 2015 - 500,000 rubles. The average daily earnings amounted to 1084.93 rubles. (490,000 rubles + 500,000 rubles: 730 days × 80%).
Sick leave for 10 days - 10,849.31 rubles. (1084.93 rubles × 10 days).

Personal income tax from sick leave - 1410.41 rubles. (10,849.31 rubles × 13%).

The amount of the benefit payable is 9438.9 rubles.

Payments under a work contract when calculating sick leave

The average earnings for calculating benefits should include only payments that are subject to insurance premiums to the FSS (part 2 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ). And the company does not pay these contributions from remuneration under a work contract (part 3 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ). If the company has already paid benefits to the employee, it is not entitled to withhold the overpayment from his income for next month. Benefits need to be recalculated. Moreover, the company has the right to recover the overpaid amount only in case of a counting error or bad faith on the part of the employee (part 4 of article 15 of law No. 255-FZ). For example, if he provided false information about earnings from a previous job. You can withhold overpayment from an employee only if he agrees to return the money voluntarily.

sick pay in 2016

If the employee himself fell ill, then the sick leave payment is made starting from fourth day temporary disability, and the employer pays for the first three days of illness at his own expense (subparagraph 1, paragraph 2, article 3 of Law No. 255-FZ).

If the employee took sick leave to care for a sick family member, including a child, or carried out prosthetics, or completed treatment in sanatorium-resort institutions of the Russian Federation, then the FSS reimburses the allowance in full starting from the first day of temporary disability (clause 3, article 3 of the Law No. 255-FZ).

Paid sick leave to a part-time worker

A part-time worker is entitled to receive benefits in two companies if he now works there and was employed in two previous years(Part 2, Article 13 of Law No. 255-FZ). It does not follow from the law that every company must work for two years in full. Even if the employee worked only a few months in each of the two years, then the part-time worker has the right to count on receiving benefits in two companies.

For example, an employee has been working part-time since March 2014. She also has a main place of work, where she has been working since 2010. In May, an employee was sick and brought sick leave to where she works part-time. To pay for sick leave, she must submit a certificate from her main place of work stating that she did not receive benefits there for the same period of disability.

When calculating benefits, it is necessary to take into account the earnings that the employee received at her main place of work. To do this, the employee must bring from the main place of work a certificate of earnings in the form from the order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

Sick pay for shift work

The allowance is due to the employee for everything calendar days illnesses, including weekends and holidays (part 8 of article 6 of law No. 255-FZ). This also applies to those who have a shift work schedule. The allowance is assigned for all sick days in the bulletin, regardless of the employee's work schedule.

Sick pay for two sick leave certificates

If the second sick leave is a continuation of the first one, they refer to one insured event. Then, out of the entire period of temporary disability, the employer pays only the first three days of illness (part 2 of article 3 of the Federal Law of December 29, 2006 No. 255-FZ).

Example

The employee brought two sick leaves from different clinics. In the first sheet, the date is from February 8 to February 21. In the second - from February 21 to March 6.

If the second sheet is a continuation of the first and the number of the first sheet is written in it, such a sick leave does not need to be corrected.

Paying for sick leave while on vacation

During the time the employee is released from work, including during vacation at his own expense, the allowance is not allowed (clause 1, part 1, article 9 of the Federal Law of December 29, 2006 No. 255-FZ). This means that you need to pay sick leave only from the day when the employee was supposed to start work. Of these, the first three days are paid by the employer. The remaining days are fund.

True, it is possible that the employer may have problems with the reimbursement of benefits. After all, doctors should draw up a bulletin only from the day the leave without pay ends (clause 22 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). And if the sheet is issued during the rest, then it is issued incorrectly. The Fund has the right to refuse to reimburse expenses on the basis of documents issued in violation of the established procedure. Therefore, the employee should be asked to reissue the sheet.

How to check sick leave (video)