Calculation period for sick leave per year. How to pay sick leave if the amount of the allowance is limited by the minimum monthly salary
You need to know the employee's insurance experience, his average earnings for the two calendar years preceding the year of the onset of the illness, and the average daily benefit amount.
All employees of the organization with whom an employment contract is concluded are entitled to temporary disability benefits * (1). Moreover, they can receive it in the event of both their own illness and the illness of family members * (2). Individuals who work under civil law contracts (such as a contract or commission) cannot qualify for benefits.
To calculate the sick leave you need to determine:
- insurance experience of the employee;
- his average earnings for the two calendar years preceding the year of the onset of the disease;
- the average daily amount of the benefit;
- the maximum average daily allowance for which the employee is entitled;
- the amount of the benefit payable (it must not exceed its amount calculated on the basis of the maximum average daily benefit amount).
We consider the insurance experience
Counting order insurance experience defined in the special Rules of the Ministry of Health and Social Development of Russia * (3). The experience includes periods:
- work under labor contracts;
- state civil and municipal service;
- the activity during which the employee was subject compulsory social insurance and paid social insurance contributions (for example, operated as individual entrepreneur or engaged in private practice as a notary, security guard, detective, etc. without registration as an individual entrepreneur);
- serving in the army and other law enforcement agencies.
Please note: the time during which the employee did not actually work, but was in an employment relationship with the employing company, is taken into account when calculating the length of service in general order, for example, the period of being on maternity leave, caring for a child until the child reaches the age of one and a half or three years. So, with an employee who has gone on parental leave, the employment contract does not terminate. The place of work and position * (4) are retained for him. Therefore, this time should be taken into account when calculating the seniority.
To determine the length of service, the accountant should obtain from the employee all documents confirming the periods of work included in the insurance experience. The main document is the work book.
In addition, the period of work can be confirmed by written employment contracts, certificates of employing organizations, extracts from orders, personal accounts, payroll statements. These documents will be required if in any period of time the work book was not kept, it contains incorrect or inaccurate information, there are no records of individual periods of work.
If the employee was engaged in entrepreneurship or was self-employed, the documents confirming the insurance experience will be certificates tax service, archives, territorial offices of the FSS of Russia.
The time of service is confirmed by military cards, certificates from military commissariats, military units, archival institutions, as well as entries in the work book.
The length of service is determined as of the day of the employee's illness * (5). Accordingly, the last day taken into account in the experience is the day before this date. The calculation of the experience is carried out sequentially in calendar order from the beginning of the employee's activity. Every 30 days they count full month... Every 12 months is considered a complete year. The seniority includes all calendar days, including holidays and weekends.
Perhaps the person worked in several organizations at the same time or worked under an employment contract and conducted activities as an entrepreneur. Then the seniority includes the time of work at any place of work of his choice. In this case, the employee must write a statement in any form, where it is necessary to indicate which period should be taken into account when calculating the insurance experience * (6).
It should be noted that the law provides for some specifics of determining the length of service that has developed as of January 1, 2007. If its duration, determined in the above procedure, turns out to be less than the duration of continuous work experience previously used when assigning benefits, then for the period from the beginning of labor activity to January 1, 2007, the insurance experience is taken to be equal to continuous work * (7).
We calculate the average earnings
The amount of the allowance is determined based on the employee's average earnings for the last two years (calculation period) preceding the year of the onset of the illness * (8). At the same time, there are a number of restrictions on the amount of benefits * (9). So, the amount of the allowance may depend on the employee's insurance record, the reasons for receiving the allowance, etc. In addition, in some cases, the amount of the benefit can be reduced * (10) (see table).
Sick leave limits
Beneficiary Maximum Benefit
Employee with 8 years of insurance experience or more than 100% of earnings
Employee with insurance experience from 5 to 8 years 80% of earnings
Employee with insurance experience up to 5 years 60% of earnings
An employee with less than 6 months of insurance coverage No more than one minimum wage for a full calendar month of illness. This amount is to be increased by district coefficients, if any are established for the relevant territory
An employee who has received or has suffered radiation sickness and other diseases associated with radiation exposure due to the Chernobyl disaster or with work on its liquidation, as well as a disabled person due to the Chernobyl disaster (regardless of the insurance record) 100% of earnings
An employee whose illness occurred within 30 calendar days from the date of termination of the employment contract (regardless of the length of service) 60% of earnings
An employee caring for a child during his outpatient treatment For the first 10 calendar days - depending on the insurance record (100, 80 or 60% of earnings), for the following days - 50% of earnings
An employee caring for a child during his inpatient treatment Depending on the insurance record (100, 80 or 60% of earnings)
An employee caring for another family member during their outpatient care
An employee who fell ill before the start of the downtime, if the illness continues during this period In the amount of the salary accrued for the downtime, but not more than the amount of the benefit calculated according to the general rules
An employee who violated the regimen prescribed by the doctor during the period of illness, or did not appear at set time for medical examination (medical and social examination) without good reason Within one minimum wage for a full calendar month of illness. This amount is subject to increase by district coefficients, if such are established for the relevant territory. The allowance in the indicated amounts is calculated starting from the day on which the violation was committed. In the previous period, it is paid in the usual way
An employee whose illness or injury resulted from intoxication or related activities Within one minimum wage for a full calendar month of illness. This amount is subject to increase by district coefficients, if any are established for the relevant territory.
Note one more important limitation. The maximum average earnings used in calculating the amount of the benefit should not exceed the base subject to mandatory social insurance contributions for each calendar year * (11).
When calculating sick leave in 2015, one should proceed from the amount of 624,000 rubles for 2014 * (12) and 568,000 rubles for 2013 * (13). (In 2010 and earlier, the base was 415,000 rubles, in 2011 - 463,000 rubles, in 2012 - 512,000 rubles)
If the employee's average earnings have exceeded the base for compulsory social security contributions, the allowance is calculated based on the established maximum. Moreover, the legislation does not provide for its increase by regional coefficients.
As we said above, to determine the amount of sick leave, the average earnings are taken for two calendar years preceding the year of the onset of the disease. However, there is an exception to this rule. If in one or two calendar years the employee was on maternity or childcare leave, these years (year), at his request, can be replaced by the previous years (year), however, provided that such a calculation procedure will lead to an increase the amount of the allowance * (14).
The specifics of determining the size of average earnings are provided by the Government of the Russian Federation in a special Regulation * (15). This document establishes the procedure for including certain amounts in earnings, as well as the specifics of its calculation in various situations.
When determining the average earnings, it includes all payments to the employee, from which contributions to the FSS of Russia are charged. When calculating the earnings required to calculate benefits for 2009 or earlier, the same payments are taken into account that were assessed in 2010 * (16). In this case, the calculation of the average earnings includes the amounts accrued to the employee both directly in the organization itself and in its separate subdivisions.
When calculating the benefit, all bonuses that were accrued to the employee in the billing period are taken into account. This rule applies to any premiums: annual, quarterly or monthly * (17). It does not matter for what period they were charged (included in the calculation or not). It also does not matter whether the employee has worked for the billing period, whether certain bonuses are provided for by the wage regulation, whether they are production or not.
In addition, take into account and monthly premiums accrued for the month included in the billing period, if they are paid with the salary of the given month.
For bonuses to be included in the calculation of average earnings, only two conditions must be met:
- the bonus is accrued in the billing period or for the month of the billing period (if it is paid with the salary of this month);
- contributions to the FSS of Russia were paid from the prize.
We consider the size hospital benefits
To determine the amount of sick leave, the employee's average daily wage is first calculated. This is done according to the formula:
The amount of the employee's income for the two years preceding the year of illness, included in the calculation: 730 days.
The amount of the allowance that is due to the employee for the entire period of illness is determined as follows:
Average daily earnings x Percentage of benefits owed x Number of calendar days of illness
Example
The employee's illness lasted from 02 to 10.02.2015 (9 calendar days). The employee's insurance experience is 7 years, so he is entitled to an allowance in the amount of 80% of the average earnings. The billing period includes 2013 and 2014.
Situation 1
- in 2013 - 520,000 rubles;
- in 2014 - 630,000 rubles.
The calculation takes into account the average earnings for 2013 in full (520,000 rubles), for 2014 - within the maximum (624,000 rubles). The total amount of earnings accepted for calculation will be:
520,000 + 624,000 = 1,144,000 rubles.
Average daily earnings will be equal to:
RUB 1,144,000 : 730 days. = 1567.12 rubles / day
1567.12 RUB / day x 80% x 3 days = RUB 3,761.09
1567.12 RUB / day x 80% x 6 c. days = RUB 7,522.18
Situation 2
Average earnings employee made:
- in 2013 - 590,000 rubles;
- in 2014 - 620,000 rubles.
The calculation takes into account the average earnings for 2013 within the maximum (568,000 rubles), for 2014 - in full (620,000 rubles). The total amount of earnings accepted for calculation will be:
568,000 + 620,000 = 1,188,000 rubles. Average daily earnings will be equal to:
RUB 1,188,000 : 730 days. = 1627.4 rubles / day
The amount of the benefit paid by the organization will be:
1627.4 rubles / day x 80% x 3 days = 3905.76 rubles.
The amount of the benefit paid by the FSS of Russia will be:
1627.4 rubles / day x 80% x 6 c. days = RUB 7811.52
Situation 3
The average salary of an employee was:
- in 2013 - 530,000 rubles;
- in 2014 - 590,000 rubles.
The actual average earnings are taken into account, since both in 2013 and in 2014 it does not exceed the maximum. The total amount of earnings accepted for calculation will be:
530,000 + 590,000 = 1,120,000 rubles.
RUB 1,120,000 : 730 days. = 1534.25 rubles / day
The amount of the benefit paid by the organization will be:
1534.25 RUB / day x 80% x 3 days = 3682.2 rubles.
The amount of the benefit paid by the FSS of Russia will be:
1534.25 RUB / day x 80% x 6 c. days = 7364.4 rubles.
Situation 4
The average salary of an employee was:
- in 2013 - 570,000 rubles;
- in 2014 - 630,000 rubles.
The calculation takes into account the average earnings calculated on the basis of the maximum (in 2013 - 568,000 rubles, in 2014 - 624,000 rubles). The total amount of earnings accepted for calculation will be:
568,000 + 624,000 = 1,192,000 rubles.
Average daily earnings will be equal to:
RUB 1,192,000 : 730 days. = 1632.88 rubles / day
The amount of the benefit paid by the organization will be:
1632.88 RUB / day x 80% x 3 days = 3918.91 rubles.
The amount of the benefit paid by the FSS of Russia will be:
1632.88 RUB / day x 80% x 6 c. days = RUB 7837.82
In conclusion, we note that the amount of the employee's benefit cannot be less than the amount calculated on the basis of one minimum wage: from January 1, 2015 - 5965 rubles * (18) (from 01.01.2009 - 4330 rubles, from 01.06.2011 - 4611 rubles. , from 01.01.2013 - 5205 rubles, from 01.01.2014 - 5554 rubles). This limitation is applied when determining the amount of the employee's income taken into account in the calculation. When calculating minimum amount hospital minimum wage should be increased by district coefficients, if they are established in the area where the person works.
The calculation of the benefit based on the minimum value is carried out if the employee did not have earnings for the last two years preceding the illness or his actual average daily earnings are less than the same indicator calculated on the basis of the minimum wage * (19). Moreover, if such workers at the time of the onset of the disease work on a part-time basis, then the minimum average wage is determined in proportion to the working time.
Calculation procedure average daily earnings based on the minimum wage is given in one of the letters of the FSS of Russia * (20).
* (1) Art. 183 of the Labor Code of the Russian Federation; Federal Law of December 29, 2006 N 255-FZ (hereinafter - Law N 255-FZ)
* (2) Part 1 of Art. 5 of Law N 255-FZ
* (3) approved by order of the Ministry of Health and Social Development of Russia dated 06.02.2007 N 91 (hereinafter - the Rules)
* (4) Art. 256 of the Labor Code of the Russian Federation
* (5) clause 7 of the Rules
* (6) clause 22 of the Rules
* (7) clause 2 of Art. 17 of Law N 255-FZ
* (8) Part 1 of Art. 14 of Law N 255-FZ
* (9) Art. 7 of Law N 255-FZ
* (10) Art. 8 of Law N 255-FZ
* (11) Part 3.2 of Art. 14 of Law N 255-FZ
* (12) post. Government of the Russian Federation of 30.11.2013 N 1101
* (13) post. Government of the Russian Federation of 10.12.2012 N 1276
* (14) Part 1 of Art. 14 of Law N 255-FZ
* (15) approved fast. Government of the Russian Federation of 15.06.2007 N 375 (hereinafter - the Regulation)
* (16) Part 1 of Art. 2 of the Federal Law of 08.12.2010 N 343-FZ
* (17) clause 14 of the Regulations
* (18) Federal Law dated 01.12.2014 N 408-FZ
* (19) Part 1.1 of Art. 14 of Law N 255-FZ
* (20) letter of the FSS of Russia dated 11.03.2011 N 14-03-18 / 05-2129
- For the calculation, earnings are taken for the previous 2 years. The average daily earnings for calculating temporary disability benefits is determined by dividing the amount of accrued earnings for the billing period by 730. Details of the calculation can be found in the decree of the Government of the Russian Federation.
- In the District factor field, the default factor is 1. If the employer is located in an area where district factors are applied, the factor applied is indicated. If no coefficients are applied, a coefficient of 1 is used in the calculation formula.
- The length of service indicates the number of full years of work experience (the length of service for all employers is considered). For example, the work experience of an employee is 4 years 9 months, 4 years of work experience is indicated for the calculation. The dependence of the amount of the benefit on the length of service is indicated in Article 7 of the Federal Law of June 29, 2006.
- If the employee's experience is less than 6 months, then the experience is indicated as 0 and the calculation of the benefit is based on the size of the minimum wage.
- When calculating work injury benefits, the amount of earnings accepted for calculation is not limited. However, there is a maximum amount: the benefit for a full calendar month cannot exceed four times the maximum monthly insurance benefit,.
- When calculating the allowance for caring for a sick child, the first 10 days of sick leave are calculated taking into account the length of service of the employee, the remaining days are paid at the rate of 50%, regardless of the length of service.
- Allowance for a dismissed employee is paid only if the incapacity for work occurs within 30 days from the date of dismissal.
- Calculation of benefits for people living in areas Far north and entered into an employment contract before January 1, 2007, is made in the amount of 100%, regardless of the length of service (Article 17 Federal Law of December 29, 2006
Employee experience;
5) the maximum amount of the allowance;
6) the total amount of sick leave payment.
Use this calculation procedure regardless of the reason for the disability (illness of the employee himself, a member of his family, household injury, industrial accident, etc.). It also does not matter what is applied The calculation of sick leave in 2015 is carried out regardless of this system.
Estimated period for sick leave payment
Settlement period- this is the period of time for which the employee's earnings should be calculated. The settlement period for the payment of sick leave is two calendar years preceding the year of the onset of the illness or otherwise insured event... In this case, the duration of the billing period is always 730 days, any days are not excluded from the calculation. This is stated in parts 1 and 3 of article 14 of the Law of December 29, 2006 No. 255-FZ.
Example
Driver Yu.I. Kolesov was ill twice in 2014. The first time was from 13 to 25 February 2014. The second time was from December 27, 2014 to January 15, 2015.
In both the first and second cases, the accountant, to calculate the sick leave, took into account earnings for the billing period from January 1, 2012 to December 31, 2013.
A situation is possible when in the billing period or in one of the years of the billing period the employee was in maternity leave or on parental leave. In such a case, the employee can replace these years from the billing period with other previous calendar years (or year) if this would increase the amount of the benefit. To do this, the employee must submit an application to the employer. This is stated in part 1 of article 14 of the Law of December 29, 2006 No. 255-FZ.
In this case, the replacement years do not have to immediately precede the accounting period, that is, earlier years can also be used for replacement. Also, the replacement years do not have to follow one after the other, since the Law of December 29, 2006 No. 255-FZ does not establish such restrictions.
After you have determined the billing period, calculate the earnings, based on which the sick leave is calculated in 2015.
Earnings for the billing period
Include in earnings all payments for the billing period from which contributions were paid in Russia (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by the Government of the Russian Federation of June 15, 2007 No. 375). Accordingly, all payments that are not subject to insurance premiums must be excluded from total amount the employee's earnings for the billing period (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:
Government benefits;
- legislatively compensation payments employees;
- material assistance not exceeding 4000 rubles. per year for one person.
A complete list of payments exempt from insurance premiums is given in article 9 of the Law of July 24, 2009 No. 212-FZ.
Consider payments in each of the years of the billing period within the limits of the limit taxed with insurance premiums. This maximum value in each specific year is different. So, for example, such a limit was:
In 2014 - 624,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of November 30, 2013 No. 1101);
- in 2013 - 568,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).
The same limitation when calculating sick leave should be taken into account by employers applying special modes taxation (part 1 of article 2 of the Law of December 8, 2010 No. 343-FZ, paragraph 5 of the letter of the FSS of Russia dated December 14, 2010 No. 02-03-17 / 05-13765). After all, they determine the amount of earnings for the billing period in the same manner as organizations for common system taxation.
If in a certain year the total earnings exceeded the limit of insurance payments, then take this limit value to calculate the sick leave. All that is from above, for this year, do not take into account.
This procedure is established by part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ, clause 19.1 of the regulations approved by the RF Government decree of June 15, 2007 No. 375.
This procedure does not apply to the calculation of sick leave in case of an accident or occupational disease (Article 9 of the Law of July 24, 1998 No. 125-FZ).
Example
P.A. Bespalov has been with the organization since August 2006. His salary is 15,000 rubles.
From 1 to 22 February 2013 Bespalov was on vacation. For February, he was awarded vacation pay in the amount of 9,000 rubles. and the salary for the hours actually worked - 4026 rubles.
In March 2013, Bespalov received an additional payment for work on weekends in the amount of RUB 3,182.
When determining the total earnings, the accountant took into account all payments and additional payments that are subject to contributions to the FSS of Russia.
Thus, Bespalov's earnings for the billing period for the purposes of calculating hospital benefits are:
In 2014: 15,000 rubles. × 12 months = 180,000 rubles;
- in 2013: 15,000 rubles. × 11 months + 9000 rub. + 4026 RUB + RUB 3182 = RUB 181 208
Earnings in the billing period:
For 2014 does not exceed the limit of 624,000 rubles. (180,000 rubles.< 624 000 руб.);
- for 2013 does not exceed the limit of 568,000 rubles. (181 208 rub.< 568 000 руб.).
Therefore, for the purposes of calculating benefits, the accountant can take into account the entire amount of the employee's earnings - 361,208 rubles. (180,000 rubles + 181,208 rubles).
Average daily earnings
Average daily earnings | = | Employee's earnings for the billing period | : | 730 days |
This procedure is spelled out in part 3 of article 14 of the Law of December 29, 2006 No. 255-FZ and paragraph 15.1 of the regulation approved by the RF Government decree No. 375 of June 15, 2007.
Calculate in this order the average daily earnings of any employees, including those who are assigned a part-time work week, part-time work, or summarized accounting of working hours (clause 16 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).
Example
An employee of the organization A.S. Kondratyev was ill from 9 to 16 February 2015. The billing period included 2013 and 2014. During this time, the employee was credited with 365,000 rubles. The settlement period Kondratyev worked in full.
Kondratiev's average daily earnings are:
RUB 365,000 : 730 days. = RUB 500
Insurance experience for calculating sick leave
The amount of the hospital allowance depends on the employee's insurance experience, that is, on how many years he has worked (Article 7 of the Law of December 29, 2006 No. 255-FZ). Determine the insurance experience on the day of the onset of temporary disability (clause 7 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91).
Include the following periods in your insurance experience:
Work under an employment contract;
- state civil or municipal service;
- military and other service named in the Law of February 12, 1993 No. 4468-1;
- periods of other activities during which the employee was subject to mandatory in case of temporary disability and in connection with motherhood.
The concept of "periods of other activities during which an employee was subject to social insurance" is deciphered in the order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91. These are, in particular, periods:
Activities as an entrepreneur (private detective, private security guard, etc.) after January 1, 2003, if social insurance payments are listed for these periods, and periods before January 1, 2001;
- work as a lawyer after January 1, 2003, if payments for social insurance are listed for these periods, and periods before January 1, 2001;
- work on a collective farm or in a production cooperative after January 1, 2001, if payments for social insurance are listed for these periods, as well as periods before January 1, 2001.
For a complete list of periods included in the length of service, see article 16 of the Law of December 29, 2006 No. 255-FZ and paragraphs 2 and 2.1 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91.
Maximum Average Daily Earnings
Calculate sick leave based on the employee's earnings for the billing period. At the same time, the amount of annual earnings for calculating benefits should not exceed the maximum base size for calculating insurance premiums in the FSS of Russia. That is, if the employee's annual earnings are greater than the base limit, calculate the allowance based on the base limit for the corresponding year.
In 2013, the maximum base for which contributions to the FSS of Russia were assessed was 568,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276). In 2014, it was 624,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of November 30, 2013 No. 1101).
Thus, the maximum average daily earnings when calculating hospital benefits in 2015 should not exceed 1,632.88 rubles. ((568,000 rubles + 624,000 rubles): 730 days)).
If an employee works in one organization for a year, but in its different separate divisions, when calculating the basis for calculating benefits, take into account all payments in his favor for the organization as a whole. If payments for the year exceed the limit value of the base for calculating insurance premiums (568,000 rubles - in 2013 and 624,000 rubles - in 2014), calculate the benefit based on the limit value of the base. This conclusion is in the letter of the Ministry of Labor of Russia dated February 26, 2013 No. 17-3 / 326.
An exception is the situation when, during the billing period, an employee worked for several employers and each of them receives benefits. Each organization or entrepreneur calculates the allowance based on earnings not exceeding 568,000 rubles. for 2013 and 624,000 rubles. for 2014. Thus, for 2015 from several employers, an employee can be summed up to receive an allowance calculated from earnings in excess of 568,000 rubles. for 2013 and 624,000 rubles. for 2014.
The above procedure does not apply to the calculation of sick leave in connection with an accident.
Minimum Average Daily Earnings
In addition to the maximum earnings limit, there is a minimum average daily earnings for calculating hospital benefits. Apply a minimum size:
If the employee had no earnings in the billing period;
- if the employee's monthly earnings turned out to be less than the minimum wage established on the date of opening the sick leave.
In this case, take the minimum average monthly earnings for the billing period equal to 1 minimum wage. And the earnings for the billing period (24 months) are calculated using the formula:
Determine the minimum average daily earnings using the formula:
Hospital Benefit Amount
After you know the limit for earnings, calculate the average daily earnings, and also determine what percentage of it is due to the employee, calculate the total amount of hospital benefits. The total amount of the benefit depends on the employee's insurance record.
Before determining the total amount of sick leave, calculate how much an employee is entitled to for each day of illness, using the formula:
Day allowance | = | Average daily earnings | X | Benefit as a percentage of the employee's average daily earnings (100%, 80%, 60%) |
An exception to this procedure is the hospital allowance in connection with an accident - it does not depend on the employee's insurance record.
The formula for calculating the total amount of the benefit is simple
This procedure follows from parts 1-3 and part 6 of article 7, parts 1-5 of article 14 of the Law of December 29, 2006 No. 255-FZ and clause 20 of the Regulations approved by the Government of the Russian Federation of June 15, 2007 No. 375.
Example
In January 2015, the secretary of the organization E.V. was ill for five calendar days.
Ivanova's insurance experience is 10 years, so the allowance is paid to her in the amount of 100 percent of the average earnings.
Ivanova has worked in the organization for over two years. The calculation period for sick leave payments includes the period of work from January 1, 2013 to December 31, 2014.
Ivanova's actual earnings were:
In 2013 - 240,000 rubles;
- in 2014 - 300,000 rubles.
The amount of the employee's income for 2013 does not exceed the maximum amount (568,000 rubles).
In 2014, Ivanova's earnings also do not exceed the maximum amount (624,000 rubles).
Therefore, the accountant determined the average daily earnings for calculating benefits based on the actually accrued amounts:
(240,000 rubles + 300,000 rubles): 730 days. = 739.73 rubles / day
The amount of sickness benefit was:
739.73 RUB / day × 5 days = 3698.65 rubles.
Since January 1, 2015, the minimum wage has increased from 5554 rubles. up to RUB 5965 In this regard, the minimum hospital allowance has changed, paid at the expense of funds. After all, in 2015 it is necessary to take a new minimum wage for sick leave. The allowance based on the minimum wage is paid in two cases.
Firstly, the amount of sick leave or maternity leave cannot be less than the value calculated based on the minimum wage. For minimum size benefits need to take the minimum wage, which is on the day of illness or maternity leave. In 2015, the minimum wage for the billing period is 143,160 rubles. (5965 rubles × 24 months), or 196.11 rubles. per day (143 160 rubles: 730 days). If the employee's actual earnings turn out to be less, then the benefit will be paid based on the minimum wage.
Secondly, if the employee's experience is less than six months, then the amount of the benefit cannot exceed one minimum wage for sick leave for a full calendar month. Let's consider the rule with an example.
Example
P.S. Ryzhkov, an employee of LLC Sever, was ill for eight calendar days, from 23 to 30 January 2015 inclusive. At the time of illness, his experience is less than six months. The settlement period is 2013-2014. The employee works full time, regional salary ratios in the region have not been established. First of all, we will calculate the amount of benefits based on the minimum wage. It will be:
RUB 5965 : 31 days × 8 days = RUB 1,539.35
This is the upper limit of the allowance in this case, it cannot be more than this amount. Now let's look at all three possible situations.
Situation 1. There is no earnings in the billing period or the average monthly salary is less than 5965 rubles.
In this case, we calculate the amount of the benefit from the minimum wage of 5965 rubles:
RUB 5965 × 24 months : 730 days. × 60% × 8 days = RUB 941.33
This is less than 1,539.35 rubles, which means that the employee is entitled to 941.33 rubles.
Situation 2. The average monthly salary of an employee is more than 5965 rubles, but not much.
Suppose that in the billing period Ryzhkov earned 160,000 rubles. Then the amount of the benefit based on his actual earnings will be:
RUB 160,000 : 730 days. × 60% × 8 days = RUB 1052.05
This is less than 1,539.35 rubles, but more than 941.33 rubles, which means that the employee is entitled to 1,052.05 rubles.
Situation 3. Average monthly wages are much more than 5965 rubles.
Suppose that during the billing period the employee earned 300,000 rubles, then the amount of the benefit based on his actual earnings will be:
RUB 300,000 : 730 days. × 60% × 8 days = 1972.60 rubles.
This is already more than 1,539.35 rubles, which means that the employee needs to accrue exactly this amount. Indeed, with such an experience, the amount of benefit for any actual earnings cannot be more than 1,539.35 rubles.
Do not forget that to calculate sick leave and maternity benefits, you need to use the federal, not the regional minimum wage.
Bukharev Roman, leading expert in the field social insurance, lawyer, head of the Center for Social and Labor Rights, May 6, 2015
The good news: there are changes in 2015, but they did not affect the basic principles of calculating sick leave. This article provides the procedure for calculating and paying sick leave in 2015, as well as a calculator for temporary disability benefits.
The sick leave - its calculation and execution - is a constant headache for an accountant and a personnel officer. Changes in last years there were so many that my head was spinning.
Before talking about new nuances associated with changing the minimum and maximum size allowances, we will determine the starting points, without which we cannot correctly calculate the sick leave.
Sick leave calculation rules
1. Allowance for temporary disability due to illness or injury is paid:
- for the first three days - at the expense of the insured;
- for the rest of the period, starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.
In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, follow-up treatment in a sanatorium), the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.
2. The temporary disability benefit is paid for calendar days, ie. for the entire period for which the certificate of incapacity for work was issued.
There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if for this period is not accrued wage(a complete list of exceptions is listed in clause 1 of article 9 of December 29, 2006 No. 255-FZ).
3. Temporary disability allowance is paid depending on the employee's insurance record.
Insurance experience | Sick leave size |
---|---|
less than 5 years | 60% of average earnings |
from 5 to 8 years old | 80% of average earnings |
8 years and more | 100% of average earnings |
4. To calculate the average earnings of an employee, you need to take all payments on which were charged insurance premiums in the previous two calendar years.
5. The allowance is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary incapacity for work, including for the time of work (service, other activities) with another policyholder (other policyholders).
6. Average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings in the billing period by 730.
Conclusion: When calculating temporary disability benefits, there should always be two initial starting points:
- the billing period will always be 2 full calendar years.
- earnings in the billing period will always be divided by 730.
Sick leave calculator online
The calculator calculates sick leave in 3 steps:
- Enter the data from the certificate of incapacity for work (sick leave).
- Specify data on earnings for the previous 2 years (needed to calculate the average daily earnings).
- You will see a summary table for calculating the amount of sick leave, taking into account the employee's insurance experience.
Free online calculator sick leave from the service will help you quickly calculate the temporary disability benefit in accordance with all the rules. All important restrictions are taken into account when calculating the benefit. For example, if the average daily wage is less than that calculated by the minimum wage, then the average earnings calculated by the minimum wage are taken for.
Calculation and payment of sick leave in 2015
This example is a good example of how benefits are calculated.
Example
Makarova Victoria was disabled due to illness from January 19 to January 31, 2015. Makarova's insurance experience is 6 years. The calculation period for calculating the benefit is 2013 and 2014.
- We determine the earnings of Makarova in these two years.
In 2013, Makarova's earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Makarova's earnings in the billing period are 750,000 rubles (350,000 + 400,000).
- We find the average daily earnings of an employee: 1,027 rubles 39 kopecks (750,000/730).
- We determine the average daily allowance, taking into account Makarova's insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).
- We calculate the amount of benefits to be paid. Makarova Victoria will receive 10,684 rubles 83 kopecks (821, 91 x 13 (calendar days of incapacity for work)).
Minimum benefit amount
Often a situation arises when an employee in the previous two years did not have earnings or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.
From January 1, 2015, the minimum wage will be 5965 rubles per month. Accordingly, the amount of the benefit calculated from the minimum wage will change in 2015.
Example:
Maltseva Anastasia was disabled due to illness from 15 to 25 January 2015. Maltseva's insurance experience is 7 years. The calculation period for calculating the benefit is 2013 and 2014. In these years, Maltseva did not earn money, since she did not work. There are no grounds for replacing the years of the billing period, since the employee was not on maternity leave or parental leave.
The calculation of the allowance will be as follows: 5965 (mrot) x 24 (the number of months of the billing period) = 143 160/730 = 196 rubles 10 kopecks. This is the amount of the average daily earnings for the benefit, calculated from the minimum wage. But! This is not yet the average daily allowance.
The amount of the daily allowance will be 1,725 rubles 76 kopecks (156.88 x 11 (calendar days of incapacity for work)).
Maximum amount of disability benefit
The concept of the maximum (maximum) amount of the daily or monthly benefit in current legislation no. "Why not?" - another accountant will be surprised. "Still, as it is."
Yes, there is a limiter, but it is more correct to say that the law defines the order of calculation maximum amount from which the allowance can be calculated. This is how it is formulated in Federal Law No. 255-FZ: "The average earnings, on the basis of which benefits for temporary incapacity for work are calculated, are taken into account for each calendar year in an amount not exceeding the amount established in accordance with Federal law"On insurance contributions ..." for the corresponding calendar year, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation. "
Thus, the amount from which the temporary disability benefit is calculated for each calendar year cannot exceed the maximum value of the base for calculating insurance premiums this year. Hence the conclusion:
In 2015, the daily amount of temporary disability benefits cannot be more than 1,632 rubles 87 kopecks.
Why? The maximum value of the base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles. The daily allowance was found as follows: 568,000 + 624,000 = 1,192,000 / 730 = 1,632.87 rubles.