The article will discuss how to calculate sick leave and what are the specifics of sick leave payment. When calculating sick leave for employees, accountants often encounter various difficulties, primarily related to the calculation of the insurance period for sick leave and average daily earnings. In the article we will analyze some of the features of the calculation and give an example of calculating sick leave. When making the necessary accruals, you should be guided by the relevant regulations, first of all this Law No. 255-FZ.
Instructions for calculating sick leave benefits
1. Determination of the billing period
To determine the amount of sick leave benefits, first of all, you need to determine the billing period. The calculation period is the 2 previous years preceding the year in which the employee fell ill. To calculate sick leave in 2016, 2014 and 2015 are taken as the calculation period. There are no excluded periods; when calculating in 2016, you need to take the number of days as 731. These rules have been in effect since the beginning of 2013. ( Law No. 255-FZ of December 29, 2006 Art. 14 hours 1 and 3).
An employee has the right to replace 2 years with an earlier one only in one case: if during these two years he was in.
2. Calculation of the total amount of earnings for 2 years
The amount of earnings for 2 years includes all payments and rewards received by the employee for this period. Payments from previous employers are also taken into account. To do this, the employee brings his last work from previous employers.
If the average monthly earnings for 2 years are less than the minimum wage, then sick leave must be calculated based on the minimum wage. Also, according to the minimum wage, sick leave is considered if the insurance period is less than six months.
Please note that there are restrictions on the total amount wages in a year. In 2011, the amount used for calculation is no more than 463,000 rubles. For 2012 it should be no more than 512,000 rubles, in 2013 - 568,000 rubles, in 2014 - 624,000 rubles.
3. Calculation of average daily earnings
Next it is calculated average earnings per day. The total amount of earnings for 24 months is divided by the number of days in the billing years. When calculating sick leave in 2016, the figure is 731 (the number of days in 2014 and 2015).
4. Calculation of length of sick leave. Employee's insurance experience
When calculating sick leave benefits, you need to pay attention to the employee’s insurance record. The amount of the benefit depends on it:
- 60% of earnings is paid to an employee with less than 5 years of experience;
- 80% of earnings is paid to an employee with 5 to 8 years of experience;
- 100% of the salary is paid to an employee with at least 8 years of experience.
In addition, the percentage for calculating sick leave also depends on a number of other features. Details about the insurance period and percentage, due to the employee when calculating sick leave, you can read in.
5. Payment of sick leave
The average daily earnings received earlier in the calculation is multiplied by one of the above percentages. The result will be 1 day's sick pay. Next, this amount will need to be multiplied by the number of days during which the employee was sick. The first 3 days are paid by the employer, and from the 4th day the benefit is paid by the Federal Social Insurance Fund of the Russian Federation.
Rules for calculating sick leave: infographics
Payment of sick leave by the employer and worker
Example of calculating sick leave
| Employee I. A. Kurochkina has been working in the organization ZAO “X” for 4 years. The woman's insurance experience was 6 years. From March 27, 2015, she was on sick leave for 20 days. To calculate the benefit, you will need to perform the calculations below. 1. We calculate the amount of earnings for two years: 2013 and 2014. For 2013, I. A. Kurochkina’s earnings amounted to 471,200 rubles, and for 2014 – 500,600 rubles. It was discussed above what maximum amounts can be taken into account. For 2011, the amount of earnings turned out to be higher than that established by the legislation of the Russian Federation. Accordingly, when calculating, you need to use not 471,200 rubles, but 463,000 rubles. 2. We determine the total amount of earnings for 2 years (the current year is not taken into account): 463000+ 500600 = 963600 rub. 3. Let's calculate the average earnings per day: 963600 / 730 = 1320 rub. 4. We determine the amount of sick leave benefits for 1 day: 1320 * 80% = 1056 rub. 5. Let's calculate the benefit amount for all days: 1056 * 20 = 21120 rub. Thus, I. A. Kurochkina is owed 21,120 rubles. Of these, 3168 rubles. must be paid from the organization’s funds, and the remaining amount must be paid from the budget of the Federal Social Insurance Fund of the Russian Federation. |
The calculation of the sick leave must be attached to the one issued to the employee by the medical institution.
The certificate of calculation for sick leave - a sample of filling can be found in this article - does not have a legally approved form, but is filled out according to a certain algorithm, which establishes the formula for calculating benefits. What accounting data is recommended to be included in the certificate for this purpose can be read below.
How to correctly fill out an application form for sick leave: calculating benefits
After receiving sick leave from an employee, the accountant must calculate disability benefits in order to pay the employee money based on correctly drawn up documents and receive compensation from the Social Insurance Fund.
Clause 67 of Order No. 624n (order of the Ministry of Health and Social Development of Russia dated June 29, 2011) states that the benefit must be calculated separately and applied to sick leave. The form of such a calculation certificate is not established by law. Therefore, the accountant should develop it himself and approve it in the accounting policy. What should such an accounting certificate contain?
Despite the arbitrary form, the certificate must indicate a number of necessary details, since it is the primary document (clause 9 of the law on accounting dated December 6, 2011 No. 402-FZ), namely:
- name of company;
- title of the document, number and date of its preparation;
- description of the business transaction and unit of measurement;
- names, positions responsible persons and their signatures.
It is recommended to issue a statement of payment on the company’s letterhead, which already indicates its name, legal form, registration number in the Social Insurance Fund, and code of subordination. You should fill in the number and date of the calculation, as well as the details of the sick leave certificate to which this application is drawn up.
What maximum size Find out about sick leave in 2018-2019 by following the link.
Step-by-step filling out the certificate
The general calculation scheme will be as follows:
- average daily earnings are calculated;
- the benefit is determined for all days of illness;
- the percentage of payment is calculated depending on the length of service;
For what length of service is sick leave paid at 100%, see this publication.
- The amounts paid by the policyholder and the Social Insurance Fund are indicated separately.
To determine the average daily earnings, payments to the employee for two calendar years preceding the year of illness are taken. For example, to calculate sick leave in 2019, you need to sum up all payments for which contributions to the Social Insurance Fund were accrued for 2017 and 2018. When calculating sick leave for pregnancy and childbirth, an employee can write an application to change the calculation period, subject to an increase in the amount of benefits.
IMPORTANT! The amount of payments accepted for calculating benefits is subject to maximum and minimum limits. Cannot exceed: for 2017 - 755 thousand rubles, for 2018 - 815 thousand rubles. If payments for the year turned out to be less than the minimum wage established at the beginning of the calculated year, then to calculate the benefit, the minimum wage approved on the day the insured event began is taken.
Find out the minimum wage for calculating sick leave in 2018-2019.
Then the benefit amount per day is adjusted by a percentage depending on the employee’s length of service, during which payments were made with the accrual of contributions to the Social Insurance Fund. It can range from 60 to 100% (Article 7 of Law No. 255-FZ). And the benefit is calculated for all days of illness.
All calculation steps can be viewed at specific example In this article .
The calculation certificate should also indicate the amount that, according to the law, the employer must pay for the first three days of the employee’s illness, and the amount for the remaining days of incapacity, paid from the fund.
It is recommended that all the necessary information for calculating the benefit be presented in the form of a table for ease of perception of the information. The sick leave calculation form and an example of how to fill it out can be found here:
How to issue a certificate of payment if there is a continuation of sick leave
In the case of long-term treatment, a new sick leave certificate (continuation) is issued and at the same time the previous certificate of incapacity for work is closed for the appointment and payment of temporary disability benefits.
There should be no time gap between these two sick days, since this is one insured event (FSS letter dated 08.18.2004 No. 02-18/11-5676).
For each closed sheet, the accountant must fill out an application with the calculation of benefits. Therefore, the payment can be issued in parts - as sick leave is submitted to the accounting department.
If the employee brought a continuation of the sick leave certificate, the example of filling out the calculation certificate will differ in that for the second sheet it is not necessary to indicate the amount of payment by the employer, since the insurer pays from his own funds the benefit only for the first 3 days of incapacity. The remaining amount is paid by the fund.
Otherwise, filling out the calculations for each sheet is carried out according to the same scheme.
Results
To be confident in the calculations of sick leave benefits, it is recommended that the calculation certificate indicate all the necessary accounting data and their sources. A correctly completed application to the sick leave will allow you to pay benefits in in full and avoid troubles with inspection authorities.
The sick leave calculator is designed to calculate temporary disability benefits according to the sick leave certificate.
For calculations, you need to have a sick leave certificate and a certificate of earnings for the last two calendar years preceding the insured event. If the experience is less than six months, the average monthly salary should not be indicated, since the calculation will be made according to the minimum wage.
Calculation of sick leave in 2019
You can do the calculations yourself.
1. First of all, you need to calculate your actual earnings. To do this, you should sum up all salaries and other payments for the last two years. Actual earnings FZ= Z1+32+Z3+…+Z24, where Z1+32+Z3+…+Z24– salary for each of the 24 months preceding sick leave. Having calculated the amount, see if it exceeds the limit, namely for 2015 you can take a maximum of 670,000 rubles, for 2016 - 718,000 rubles, for 2017 - 755,000 rubles. for 2018 - 815,000 rubles
2. Then calculate your average daily earnings. To do this, divide the resulting amount by 730.
Average daily earnings SDZ = FZ:730.
If an employee has worked for less than 6 months, then his sick leave is considered according to the minimum wage.
The maximum average daily earnings for calculating benefits in 2019 is RUB 2,150.68 ((RUB 755,000 + RUB 815,000) : 730 days), if the earnings are higher, then for the calculation you should take 2,150.68 rubles. rub.
3. The next step is to multiply the average daily earnings by the corresponding length of service coefficient and the number of days of disability. Benefit amount SP = SDZ*%*ND, Where,
% - experience coefficient,
ND– the number of days of incapacity for work, according to the sick leave certificate.
The length of service coefficient is taken based on the total length of service:
- experience more than 8 years – 100%,
- experience from 5 to 7 years – 80%,
- experience from six months to 5 years – 60%,
- less than six months of experience - calculation according to the minimum wage.
If your experience is less than six months, then use the following formula to calculate:
(minimum wage *24: 730) *60%* number of days = amount to be paid.
If you do not want to waste time calculating benefits yourself, then use our sick leave calculator above.
- this is an official confirmation of the employee’s absence from his workplace due to illness, for which he can receive monetary compensation.
Every citizen of the Russian Federation who officially works at the enterprise has the right to receive such compensation, or no later than a month after the date of dismissal. Submit your sick leave to the company's accounting department legal right, even if you got sick within a month after you paid. However, in this case, accountants have the legal right to ask you for a photocopy work book, in which it is clear that you did not get a job this month, otherwise the responsibility for accruing the amount of sick leave falls on the new place of work.
How to get a certificate of incapacity for work
In order to receive sick leave as an excuse for your absence from work, you should contact any medical institution that has a license to conduct medical activities in Russia. Only such organizations are issued forms established form with registration number.
A sick person has the right to receive a certificate of incapacity for work either on the day of going to the hospital or on the last day of illness. A sick leave opened after recovery has no legal force.
Reasons why a doctor can issue a sick leave certificate to an insured person:
- Pregnancy and childbirth.
- General diseases.
- Domestic and industrial injuries.
- Prosthetics.
- Quarantine.
- Caring for a sick family member.
Providing a sheet to the accounting department for payment
Next, the employee must submit the sick leave to the accounting department of the enterprise where he is employed. The accounting department is already accruing sick leave for payment. According to the new legislation in 2014, all obligations to pay compensation are fully assumed by the Social Insurance Fund, although previously the company had to compensate for the first three days. Despite this, the company’s accountants must calculate the amount of benefits for sick leave, and then submit an application to the fund to compensate for the amount of sick leave.
After the correctly completed sick leave has been received by the accounting department, the average daily wage should be calculated to calculate compensation.
Calculation of average daily earnings
Previously, the average daily salary was calculated based on one full year before the illness; according to the latest version of the Law, the salary for 2 full years before the date of sick leave should be taken into account. For example, if a letter was received according to which the employee fell ill in May 2014, then we will take into account earnings from January 2012 to December 2013. The resulting amount should be divided by 730 (731 if this period includes a leap year), so we get the average daily earnings.
When calculating the average daily amount, it is worth considering some nuances. Only those amounts from which all payments have been made should be taken into account. insurance premiums. The maximum limit of the average daily salary in 2014 was 1479.45 rubles. for sick leave.
Certificate from the previous place of work for accrual to the “new” employee
If an employee has recently worked at an enterprise, then along with the sick leave he must have a certificate for accrual of sick leave from his previous place of work about the amount of salary for the specified period. When making payments from a previous place of work, the employee must be issued a certificate of income for the last 2 years of work. If they did not receive a certificate for calculating sick leave during the calculation, or it was lost, then they can request it from the accounting department of their previous place of work, or at the request of the accounting department, such a certificate will be transferred by the fund.
At the request of the employee, a different period for calculating average daily earnings can be chosen. An employee can take other years for calculation; to do this, he needs to contact the accounting department with a written request.
Calculation of average daily benefit
The next step should be the calculation of the average daily benefit, the amount of which depends on the employee’s insurance coverage. The length of service for accruing sick leave, as well as its impact on the percentage of payment for sick leave, can be clearly seen in the table:
Please note that when calculating, the average daily benefit should not exceed 1,479.45 rubles, but also not be less than the minimum wage. This figure in 2014 is 5554.00 rubles. per month, that is, 182.60 rubles. per day (5554.00*12/365). If the benefit amount is below the minimum wage, then the amount according to the minimum wage indicator should be taken for calculation.
Cases in which the minimum wage is taken as the average daily benefit
This is not the only case when payment is made based on the minimum wage. Such situations include:
- Insurance experience is less than 6 months.
- There are no accruals in the billing period.
- If the employee violated the rules.
- If the sheet is opened due to alcohol or drug intoxication.
Features of calculating maternity sick leave
Particular attention should be paid to payment of sick leave during pregnancy, since this occurs according to a different principle.
Maternity sick leave is also calculated on the basis of 2 full years before the sick leave date. However, the received amount should not always be divided by 730; from this number of days, the days of the next vacation or maternity leave, as well as the days when the woman was distracted from work while maintaining her salary, must be subtracted.
When you accrue sick leave for pregnancy, take into account all the restrictions: the daily benefit should be in the range of 182.60 - 1479.45 rubles, the maximum amount of the entire benefit should not exceed 207,123.00 rubles.
The company must accrue sick leave for pregnancy, even if the sick leave was issued within a month after dismissal.
Sick leave for child care
There are also specifics when calculating sick leave for child care. Since 2014, special restrictions have been introduced on the number of days to care for a sick child. The number of days allotted to a parent to care for a sick child is reflected in the following table.
A parent may be on treatment with a child for a longer period, but the Social Insurance Fund will not compensate for this amount. Days are recorded separately for each child; they must be monitored by the enterprise’s accounting department. The accrual of sick leave for care is slightly different from the usual: the amount of benefits is paid for the first 10 days in accordance with the length of service, the rest - only 50% of the average daily earnings.
The employee must also have a certificate for accrual of sick leave, which indicates that the second guardian was not on sick leave for care.
Example of accrual of sick leave
Let's say citizen Vasiliev I.A. was ill from May 15 to June 7, 2014 and brought a sick leave note to the company’s accounting department, the cause of which was a general illness. Ivan Alekseevich has been working for 5 years and 7 months, of which 2 years and 8 months for last place work, the company regularly pays fees for it.
To calculate sick leave, we will take into account the years 2012 and 2013. The total salary for 2012 was 265,384.56 rubles, and for 2013 - 289,754.81 rubles, the total income for two years was 555,139.37 rubles.
Next, we calculate the average daily salary: 760.46 rubles. (555139.37/730). We divide the amount of earnings for 2 years by 730, since the calculation did not include leap years. This amount of average daily earnings meets the requirements: it is not higher than the maximum limit and not lower than the daily minimum wage.
In accordance with the length of service, we calculate the amount of the average daily benefit. Since the employee’s total insurance experience is more than 5 years, but less than 8, only 80% of earnings should be compensated: 760.46 * 80% = 608.37 rubles. This amount also does not affect the limit values.
At the final stage, we will calculate the amount of benefits that should be compensated to the employee. The total period of illness was 24 full calendar days, and it is for this number of days that we will accrue a monetary reward: 608.37 * 24 = 14,600.88 rubles.
When submitting an application for sick leave compensation to the social insurance fund for employee Vasiliev I.A. indicate the amount of 14600.88 rubles.
Accrual of sick leave. Reflection in accounting
When sick leave is accrued, the postings, starting from 2013, are slightly different, since since last year the entire amount on the certificate of incapacity for work has been compensated by the social insurance fund. To reflect the accrued amount of benefits for sick leave, we use account 69 in the debit, which combines calculations for social insurance and security, and in the corresponding account we reflect credit 70 “Settlements with personnel for wages”. Before 2013, there were more entries; it was necessary to make additional entries to reflect the part that was paid from the company’s funds.
Next you need to close the accrual of sick leave. In this case, we use the following wiring. We close the paid tax amount in the amount of 13% of the accrued amount. We reflect it as follows: in debit account 70, in credit we reflect account 68 - “Calculations for taxes and fees”. It should be taken into account that if an employee has special tax deductions, then the tax base must be reduced by the amount of deductions.
When paying for sick leave, mandatory insurance contributions are not charged, so the latter should display the posting for the transfer of funds to employees' accounts. To do this, we use account 70 in debit, and in credit we use account 50 if the employee receives salary and sick leave at the cash desk, and account 51 in the case when the employee receives money on a bank card.
An example of recording disability benefits
Let's consider the accrual of sick leave in accounting using the example of Vasiliev I.A. taking into account that Vasiliev does not use tax deductions.
Thus, account 70 was closed for this employee.
Submitting an application to the FSS
After the accounting department has processed all the sick leave and made a full calculation of it, the accounting department employees make an application to the Social Insurance Fund to compensate the amount for sick leave. The fund does not have a special sample of this application, however, on the official website of the FSS you can download an approximate form. This application should indicate the details of the enterprise, the amount to be repaid, the taxation regime and the list of attached documents. If the application includes sick leave for pregnancy and childbirth, certified copies of the following documents must be attached to it:
- Sick leave with calculation.
- Payroll sheet.
- Employment history.
- Staffing schedule.
- The order of acceptance to work.
After the FSS accepted everything from the accounting department Required documents and registered the application, the fund undertakes to compensate the employees in full after 10 days.
Some features when accepting sick leave by the accounting department
When accepting sick leave from employees Special attention Please ensure that it is filled out correctly. Very often, the hospital may make mistakes in writing passport data; also pay attention to the date of birth and the correct indication of the name of the company. The name of the organization should not contain quotation marks. It should also be noted that the fund will not take into account sick leave in which more than 2 errors were made. It is better to return such sick leave to the employee for replacement.
You should not accept for payment sick leave that the employee turned in 6 months after his full recovery, because the fund will probably not take such sick leave into account. You can compensate for such “overdue” sick leave only if the fund issues a certificate stating that they are ready to take into account such a certificate of incapacity for work for any reason. important reasons. If the fund identifies such errors, it has every right not to take such a sheet for accounting.
Every year the fund has the right to come to the enterprise to check the accrual of sick leave. If errors are detected both in registration and in calculations, the fund may not take into account some sick leave and issue a fine personally to the accountant who made the mistake, so you should be very careful when calculating sick leave sheets.
Paying sick leave is a wide topic for discussion. And in order to illuminate it, you need to answer a number of narrower and more specific questions: who pays for sick leave, how sick leave is paid, or what are the rules for paying sick leave in 2019, as well as what are the deadlines for paying sick leave.
Who pays sick leave in 2019
In general, the employer is responsible for sick leave payments (Part 1, Article 13 of Law No. 255-FZ of December 29, 2006). It is he who must calculate and assign benefits to the employee who has submitted a correctly executed certificate of incapacity for work, and make payments on sick leave in 2019 (clauses 11, 46 of the Procedure, approved by Order of the Ministry of Health and Social Development of June 29, 2011 N 624n). And only then receive compensation from the Social Insurance Fund, except for the amount of temporary disability benefits for the first 3 days of the employee’s illness ().
How is sick leave paid in 2019 if the employer is located in the region where the Social Insurance Fund pilot project operates? In these constituent entities of the Russian Federation, the employer routinely pays sick leave for the first 3 days of an employee’s illness. The rest of the payment for sick leave in 2019 is made by the FSS department of the corresponding region: it pays benefits for the period from the 4th to the last day of illness.
The Social Insurance Fund also pays benefits for caring for a sick family member for the period from the 1st to the last day of his illness and maternity benefits (Part 1, Clause 1, Part 2, Article 3 of the Law of December 29, 2006 N 255-FZ , paragraph “a”, paragraph 17 of the Procedure, approved by Order of the Ministry of Health and Social Development of December 23, 2009 N 1012n). In regions where the pilot project does not operate, these benefits are also fully calculated at the expense of the Social Insurance Fund, but the direct payment is made by the employer.
Now let's talk about how to pay for sick leave in 2019.
How is sick leave paid in 2019?
The rules for paying sick leave in 2019 have not changed compared to those that were applied previously. That is, sick pay in 2019 is calculated based on the average employee’s earnings received according to general rule, for 2 calendar years preceding the year of the insured event - illness, maternity leave, etc. (). At the same time, maximum sick leave payments in 2019 are limited. However, the employer has the right to pay employees not only benefits, but also an additional payment up to average earnings. Then these restrictions will not affect the income of employees.
At the same time, the minimum payment for sick leave in 2019 is also established by law. More precisely, the minimum value of average earnings, calculated on the basis of the minimum wage. It is used to calculate benefits, for example, if the employee’s average monthly income is less than the minimum wage (Part 1.1 of Article 14 of the Law of December 29, 2006 N 255-FZ). There are other situations in which benefits should be calculated based on the minimum wage.
If you are interested in specific numbers, namely how much is paid on sick leave since 2019, then:
- The maximum amount of temporary disability benefits per day is RUB 2,150.68. ((RUB 755,000 + RUB 815,000) / 730 days);
- minimum size Temporary disability benefits per day are equal to 222.51 rubles. (RUB 11,280 x 24 months / 730 days x 60%). It has been used since 01/01/2019 when calculating benefits from the minimum wage and the employee’s length of service up to 5 years.
How is sick leave paid to an employee recently hired?
If an employee recently got a job with you and fell ill, then when paying for sick leave in 2019, you will have to take into account the average earnings he received from previous employers (Part 1, Article 14 of the Law of December 29, 2006 N 255-FZ, paragraph 6 Regulations, approved by Government Decree No. 375 dated June 15, 2007). True, you can only do this if he provides you with it from his previous place of work.
Deadlines for paying sick leave in 2019
The period for paying sick leave by the employer is determined as follows. First the employer has 10 calendar days from the date the employee submits a certificate of incapacity for work in order to assign payment for sick leave. And the employer must make the payment for sick leave 2019 on the next day of salary payment after the award of benefits (Part 1, Article 15 of the Law of December 29, 2006 N 255-FZ).
How long is sick leave paid in the regions where the pilot project has been launched? If the employer submits all the necessary information for payment of benefits to the Social Insurance Fund on time (within 5 calendar days), and the Social Insurance Fund department makes a timely positive decision on the payment of sick leave, in 2019 the minimum period for payment of sick leave will be 15 calendar days (clause 3 , 9 Regulations, approved by Government Resolution No. 294 of 04/21/2011).
Let us note that it is important for employers to comply with the established deadlines for the payment of sick leave benefits in 2019, since in case of delay they will have to pay compensation to employees (Article 236 of the Labor Code of the Russian Federation).
How is sick leave paid in 2019?
The procedure for paying sick leave in 2019 remained the same. As noted, sick pay is paid along with the salary (by transfer to the employee’s bank account or by withdrawal from the cash register) after personal income tax is withheld from the benefit amount.
