How is sick leave calculated? How to determine the maximum amount of average daily earnings and sick leave benefits

If you are absent from work due to any illness, the employee is required to provide the organization’s accounting department with a sick leave certificate, on the basis of which payment for the days of absence will be calculated. It contains basic information about the employee, his work experience and data for calculating the payment amount.

Calculation of average daily earnings

It is necessary to understand that, in accordance with the law, the calculation of sick leave is based on information about earnings for the previous two years. If an employee got a job in an organization in the current year, then this data is taken from the certificate established sample for calculation sick leave, in which the yearly basis is indicated total income employee at other places of work. If a person has worked in a given company for more than two years, then information about earnings should be available in the accounting department.

There are situations when a newly arrived employee has absolutely no opportunity to provide such a certificate with previous place labor activity or he has no work experience at all. In this case, the calculation is taken minimum size wages, or minimum wage, which in 2014 is equal to 5,554 rubles. In addition, this value is also used to calculate sick leave for employees whose work experience is less than six months.

So, the size of the resulting wages for the last two years is necessary to calculate the average daily earnings, and it must be taken into account that the basis for calculation cannot be higher established by law: for 2012 – 512 thousand rubles, for 2013 – 568 thousand rubles.

For example, employee Ivanov I.I. had a salary:

• in 2012 – 420 thousand rubles.
• in 2013 – 450 thousand rubles.

The total earnings for these two years are 870 thousand rubles.

Average daily earnings= 870 thousand rubles. / 730 days (number of days for the previous 2 years) = 1,191.78 rubles.

If in our example employee Ivanov I.I. would have a salary of 520 thousand rubles. and 570 thousand rubles. in 2012 and 2013 Accordingly, only the maximum permissible figures according to the law would be taken into account, namely:

• the total earnings for these two years are 512 thousand rubles. + 568 thousand rubles. = 1,080 thousand rubles.
• Average daily earnings = 1,080 thousand rubles. / 730 days (number of days for the previous 2 years) = 1,479.45 rubles.

In the case when the employee Ivanov I.I. just started working or it lasts less than 6 months, the calculation mechanism would be based on , that is, the average daily earnings would be taken as 182.60 rubles.

There are situations when an employee receives monthly payment labor is less than the minimum wage, for example, when he works part-time (in other words, half-time). In this case, the average daily earnings, calculated based on salary data, will be higher or lower than when calculating according to the minimum wage.

It should be noted that if it is calculated based on the minimum wage, it must be multiplied by 1/2, which corresponds to half the rate for which it was accepted. In this situation, the law establishes that to calculate sick leave it is necessary to take the amount of average daily earnings that will be of greater importance.

Sick leave calculation

After calculating the average daily earnings, the resulting value must be multiplied by the number of days of absence due to illness that are indicated on the sick leave. It is necessary to take into account that sick leave can be paid either in full or not. in full depending on how many years of work experience the employee has at the time of illness.

According to the law, sick leave is paid in full, that is, 100%, if the work experience is more than 8 years. If it is in the range from 5 to 8 years, then 80% of it will be paid, but if it is less than 5 years, then only 60% will be paid.

For example, if Ivanov I.I. was ill for 7 days, and at the time of the onset of illness had a total work experience of 5 years and 3 months, then his sick leave must be paid by 80%, and the calculation is as follows:

Sick leave payment = 1,191.78 * 7 days * 80% = 6,673.97 rubles.

It is necessary to take into account that initially sick leave is paid for at the expense of the employing company, and then the Social Insurance Fund Russian Federation reimburses the employer for part of the funds spent. So, according to the law, payment sick leave employee is carried out as follows - 3 days at the expense of the employer, and all subsequent days at the expense of the Fund.

In our example, the organization initially pays the employee 6,673.97 rubles, and then returns money from the state budget for the next 4 days of illness, that is -

• 3 days at the expense of the employer = 6,673.97 rubles. / 7 days * 3 days = 2,860.27 rub.
• 4 days at the expense of the Social Insurance Fund = 6,673.97 rubles. / 7 days * 4 days = 3,813.70 rub.

Calculation of the regional coefficient and withholding of personal income tax

It should also be noted that sick leave, like many other wages, is subject to a regional coefficient if it is established in a given area at legislative level. Its size varies, so you should clarify which coefficient is applied in a particular region.

For example, employee Ivanov I.I. lives and works in Orenburg, and, therefore, the corresponding regional coefficient of 1.15 should be added to his sick leave. In other words, 6,673.97 rubles. * 1.15 = 7,675.07 rub.

But at the same time, sick leave as a person’s income is taxed at the established rate of 13%, as specified in the Tax Code of the Russian Federation.

In accordance with this, 7,675.07 rubles. * 13% = 997.76 rub. – a tax that must be transferred by the employer to the state budget. And Ivanov I.I. will receive for 7 days of absence from work due to illness: RUB 7,675.07. – 997.76 rub. = 6,677.31 rub.

Usually, calculating sick leave does not cause any particular difficulties for managers and accountants; you just need to rely on legislative and regulatory documents related to this topic. In this case, no errors will be made in the accruals, and the regulatory authorities will not have any questions when checking the correctness of the accrual of sick leave in the organization.

By the way, to avoid possible errors in sick leave accruals, you can use free online service «

The time an employee is absent from his workplace for a valid reason can and, according to the Law, must be paid (compensated) by the employer. The fact of temporary disability - illness, which is confirmed by a doctor and certified by a sick leave certificate, gives the employee every right to receive material compensation. In this article we'll talk specifically about the changes that were made to the calculation of sick leave in 2014.

Since the beginning of this year, the Ministry of Social Development, by its order, has made a number of changes that are related to the design and filling out of a new sample sick leave form. Judging by the information available on at the moment information, sick leave certificates in 2014 will be the same as the rules for filling them out.

In practice, situations quite often arise when employees of the registry offices of medical institutions do not fill out this document quite correctly. important document. A considerable number of employers noted that most embarrassment arises due to the incorrectly filled out “Name of Employer” section. Unfortunately, not all employees know the correct (legally accurate) name of the organization where they work. And that is why both the HR specialist and the accountant should be very careful when drawing up a sick leave certificate in order to accept the correctly completed document for execution.

Calculation of sick leave in 2014

Calculations, as before, directly depend on accrued earnings. But, with only one difference - if previously accrued earnings for the last year (12 months) were taken into account, now when calculating sick leave it is necessary to take two years (24 months).

Not affected by changes insurance period. As before, 60% of the salary is accrued for up to five years of service, 80% for more than five years, and 100% of the average daily salary for more than eight years. Previously, payment of sick leave for the first three days was carried out at the expense of the employer, next days- at the expense of the Social Insurance Fund. And therefore, quite often the employee had to wait a very long time for money from social insurance - often even up to three months. Now all sick days are paid exclusively from the Social Insurance Fund. So, when exactly will the employee receive his money? The question, like the answer, is rhetorical.

An example of calculating sick leave in 2014

For a clearer idea of ​​the calculation of sick leave in 2014, we present concrete example. Let's assume that employee Subbotin worked for the Company for a full 5 years, and his insurance experience was 6 years. The total amount of earnings for the last 24 months is 800 thousand rubles. Subbotin was on sick leave for 14 calendar days.

First, let's calculate the average daily earnings:

800 thousand rubles/730 calendars. days = 1,095.9 rub.

Now, taking into account the fact that Subbotin’s insurance experience is six years, we will compensate him for 80% of his salary (we multiply the result by 80%):

1,095.9 rub. * 80% = 876.72 rub.

Now, we calculate the amount of compensation for the period of illness (temporary disability):

RUB 876.72* 14 days = RUB 12,274.08

Should you be afraid of social security checks?

Scheduled inspections of the Social Insurance Fund are carried out only in extremely rare and special cases, then social insurance representatives personally go to enterprises and medical institutions. In this case, social insurance organizes a commission of staff experts who check whether the employee of the company being inspected is actually undergoing treatment in an inpatient facility.

In the accounting department of an enterprise, the completeness of filling in the personal data of sick employees, the legitimacy of records of extension, issuance and closure of sick leave are subject to verification. If social insurance authorities identify a serious violation (including abuse by an employee medical institution official position) the insured employee faces loss of compensation for the entire period of illness. If an employee is sick for more than 4 months, then he is sent for examination to the ITU. This direction does not in any way affect the amount of the benefit.

As we have seen, no significant changes are expected in the calculation of sick leave in 2014. But it is necessary to remember well that for the calculation, earnings for the past 2 years are taken, and compensation is paid exclusively by the Social Insurance Fund.

The time that the employee is absent for actual location work, according to good reason, confirmed by a doctor or sick leave, must be paid by law. Every employee receives the right to financial compensation.

The Ministry of Social Development made a number of changes to the design of the sheet forms, and also confirmed what is sick leave payment in 2014 will rise.

In 2014, sick leave will be paid by the Social Insurance Fund, and not by the employer as before.

IN given time cash all employees receive benefits at the cash desk at the enterprise where they work; benefits are paid by the employers themselves. Next, the boss reports for payments made to the Social Insurance Fund. And they, in turn, carry out the process of counting this money towards the payment of mandatory contributions.

The mechanism for calculating benefits itself will not change. As before, every working citizen will be able submit sick leave at the actual place of work. But he can also immediately contact the Social Insurance Fund at his place of residence.

The employer transfers the sick leave to the Fund within 5 days from the date of its provision by the employee. For its part, the department assigns benefits and redirects funds to the bank account specified by the recipient or simply by mail.

In the current situation, the employer ceases to be called an intermediary. However, it remains to be the main person confirming information about the actual work of the employee on his staff.

Calculation of sick leave in the new year 2014, as before, will directly depend on the wages of each working citizen. The only difference will be that previously accrued income was taken into account for only a year, but this year it will be calculated over two years.

Calculations depending on length of service will remain unchanged. As in previous years, with up to five years of experience - 60 percent of the salary, more than five years - 80 percent, and if more than eight years - this is 100 percent of the average daily salary.

Previously, workers had to wait a very long time for sick pay, sometimes even up to three months. This was due to the fact that payment was made for the first 3 days by the employer, and the subsequent days by the FFS. Now the situation has changed radically; any illnesses are paid for immediately by the FFS service.

There are cases when the Social Insurance authorities carry out an inspection, during which they are convinced of the authenticity of the employee being treated in hospital facilities. In such cases, a group of expert employees is assembled.

There is no need to be afraid of checks if it is not a fact of deception. The commission meets on rather rare occasions.

When irregularities are identified during the inspection process, the employee may lose all compensation for the entire period of his illness. If an employee has been sick for more than 4 months, he is sent to medical examination. In this case, the amount of benefits does not change in any way.

Denis Efimenko, expert on financial legislation

In 2014, the accountant must take the employee’s total earnings, subject to insurance contributions to the Federal Social Insurance Fund of Russia, for 2012 and 2013 to calculate the amount of temporary disability benefits. In this case, total earnings cannot exceed the maximum base for calculating insurance premiums. For 2012, the base is equal to 512,000 rubles 1, for 2013 - 568,000 rubles 2.

To determine the amount of sick leave, first of all, calculate the average daily earnings of the sick employee:

Average daily earnings = Amount of employee's income for the two years preceding the year of illness included in the calculation: 730 days

The amount of benefit that is due to the employee for the entire period of illness is determined as follows:

Amount of sick leave for the entire duration of the employee’s illness = Average daily earnings x Percentage of benefits due x Number of calendar days of illness

Benefits for the first three calendar days of incapacity for work are paid at the expense of the company. Starting from the fourth day, the benefit is paid by the FSS of Russia 3. If sick leave is issued due to the illness of an employee’s family member, then the benefit is paid at the expense of the Russian Social Insurance Fund from the first day.

Let's look at the procedure for calculating sick leave using an example.

Example In February 2014, a company employee was sick for 9 calendar days. His insurance experience is 7 years, so he is entitled to sick leave in the amount of 80% of average earnings. The calculation period includes 2012 and 2013.

Situation 1

The average employee earnings were:

• in 2012 - 510,000 rubles;
• in 2013 - 580,000 rubles.

Take into account average earnings employee for 2012 full size(510,000 rubles), for 2013 - within the maximum (568,000 rubles). Total amount earnings taken into account will be:

The amount of benefit paid by the company will be:

Situation 2

Average employee earnings:

• in 2012 - 540,000 rubles;
• in 2013 - 560,000 rubles.

The average earnings for 2012 are taken into account within the maximum (512,000 rubles), for 2013 - in full (560,000 rubles). The total amount of earnings taken into account will be:

Average daily earnings will be:

The amount of benefits paid by the Russian Social Insurance Fund will be:

Situation 3

Average employee earnings:

• in 2012 - 510,000 rubles;
• in 2013 - 550,000 rubles.

The actual average earnings are taken into account, since in both 2012 and 2013 it did not exceed the maximum. The total amount of earnings taken into account will be:

Average daily earnings will be:

The amount of benefit paid by the organization will be:

The amount of benefits paid by the Russian Social Insurance Fund will be:

Situation 4

Average employee earnings:

• in 2012 - 520,000 rubles;
• in 2013 - 570,000 rubles.

The average earnings calculated based on the maximum are taken into account (in 2012 - 512,000 rubles, in 2013 - 568,000 rubles). The total amount of earnings taken into account will be:

Average daily earnings will be:

The amount of benefit paid by the organization will be:

The amount of benefits paid by the Russian Social Insurance Fund will be:

Minimum sick leave amount

The amount of temporary disability benefits paid to an employee cannot be less than the amount calculated on the basis of one minimum wage (from 01/01/2014 - 5554 rubles per month) 4. When determining minimum amount minimum wage benefits should also be increased by regional coefficients, if they are installed in the area where a person works.

In addition, it is possible to calculate sick leave based on its minimum amount. This is done if the employee is over two last year, prior to illness, had no earnings or his actual average daily earnings less than that the same indicator calculated based on the minimum wage 5. Moreover, for the above-mentioned workers who are working part-time at the time of illness, the minimum average earnings are determined in proportion to working hours.

The procedure for calculating average daily earnings based on the minimum wage is given in one of the letters from the Federal Social Insurance Fund of Russia 6. It is defined like this:

Essentially this order apply if the amount of payments taken into account when calculating benefits does not exceed 24 minimum wages (see example below).

Example

In February 2014, a company employee was sick for 5 calendar days. When calculating the amount of temporary disability benefits, to determine average earnings, payments accrued in favor of the employee for 2012 and 2013 are taken into account.

The employee's insurance coverage is 6 years, so he is entitled to sick leave in the amount of 80% of average earnings. He has been working for the company since March 2013. He has a monthly salary of 7,500 rubles.

In the period from January 1, 2013 to February 28, 2013, he worked in another organization. According to a certificate issued by this organization, he received an income of 16,000 rubles. In 2012, the employee did not work and had no income.

Income for the accounting period (2012 and 2013) is presented in the table below.

The actual average daily earnings are:

Situation 1

At the time of illness, the employee was working full time. His average daily earnings, calculated based on the minimum wage, will be equal to:

When calculating sick leave, you must choose the larger of these two values ​​(i.e., earnings from the minimum wage - 182.6 rubles/day).

The amount of benefits for the remaining two days of illness paid by the Russian Social Insurance Fund will be:

Situation 2

At the time of illness, the employee was working part-time (half-time).

Average daily earnings, calculated based on the minimum wage, will be equal to:

Consequently, the benefit is calculated based on actual earnings (124.66 rubles/day).

The amount of benefits for the first three days of illness paid by the company:

The amount of benefits for the remaining two days of illness paid by the Russian Social Insurance Fund will be:

Total benefit amount payable:

Another case when the amount of sick leave is determined on the basis of the minimum wage is when the employee’s insurance period does not exceed six months 7 . However, in this situation, the amount of the benefit should not exceed the minimum wage per full calendar month. If the paid period of sickness is less than a full calendar month, then maximum size benefits (minimum wage) should be proportionally reduced.

As in the first case, the minimum wage is increased by regional coefficients, if they apply in the relevant territory. The resulting value is the maximum amount of sick leave.

When calculating, the amount of benefits calculated on the basis of actual earnings should be compared with the amount of benefits found from the minimum wage. If the amount of benefit determined by general rules, turns out to be less than the amount of benefit calculated taking into account the minimum wage, then sick leave is paid, calculated according to the general rules. IN otherwise the benefit amount is determined based on the minimum wage (see example below).

Example

In February 2014, a company employee was sick for 7 calendar days. He was hired in September 2013 and had no insurance coverage prior to his employment. Consequently, his length of service does not exceed 6 months and the sickness benefit cannot be more than the minimum wage. The employee's salary is set at 50,000 rubles. per month.

The amount of income received by an employee in billing period(September 2013 - January 2014), will be:

Average daily earnings, calculated based on actual accrued wages, will be equal to:

The daily allowance will be:

The daily allowance, calculated based on the minimum wage, will be equal (in February 28 calendar days):

IN in this case The benefit amount is determined based on the smallest amount:
for the first three days of illness, which are paid by the company:

Total benefit amount payable:

Taxation of sick leave

Temporary disability benefits are subject to personal income tax as usual 8. The tax is charged on full amount benefits. At the expense of whom it was paid (the company or the Social Insurance Fund of Russia) and in what amount (within legal restrictions or based on the employee’s actual earnings), does not matter.

State benefits related to social insurance of employees are not subject to compulsory social insurance contributions. This is provided for in Article 9 of Law No. 212-FZ 9. At the same time, in accordance with Article 8 of Law No. 165-FZ 10, insurance coverage for certain species Compulsory social insurance is, in particular, temporary disability benefits. According to the same law, employing companies are required to pay certain types insurance coverage for employees in the event of insured events in accordance with federal laws on specific types compulsory social insurance (including at the expense of own funds). Thus, sickness benefit is considered a state benefit. Its amount, paid within legal restrictions both at the expense of the organization (the first three days of illness) and at the expense of the Federal Social Insurance Fund of Russia (subsequent days of illness), is not subject to contributions for compulsory social insurance. For the same reason, contributions for “injury” are not calculated from benefits.

As for additional payment up to actual earnings in the event of an employee’s illness, it is a right and not an obligation of the company. Federal legislation does not establish the obligation and procedure for calculating such additional payments. This is regulated exclusively by the employment contract with the employee. Therefore, this additional payment to state benefits cannot be attributed. She is subject to contributions for compulsory social insurance and contributions for “injury” in general procedure.

The entire amount of benefits accrued to the employee (both within and above the limits), paid at the expense of the employing company, is taken into account when taxing profits.

According to the Tax Code, a company’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the regulations legislation of the Russian Federation, employment contracts(contracts) and (or) collective agreements 11.

Accordingly, if additional payment of benefits is provided for by the provisions of labor or collective agreements, then the company has the right to take it into account in tax costs in accordance with paragraph 25 of Article 255 Tax Code as “other types of expenses incurred in favor of the employee, provided for by labor and (or) collective agreement" The Russian Ministry of Finance shares a similar opinion 12 .

1 post Government of the Russian Federation dated November 24, 2011 No. 974

2 post. Government of the Russian Federation dated December 10, 2012 No. 1276

3 p. 2 art. 3 Federal Law dated December 29, 2006 No. 255-FZ (hereinafter referred to as Law No. 255-FZ)

4 Federal Law of June 19, 2000 No. 82-FZ, as amended. Federal Law of December 2, 2013 No. 336-FZ

In this case, the amount of annual earnings for calculating benefits should not exceed limit value bases for calculating insurance premiums to the Federal Social Insurance Fund of Russia. That is, if an employee’s annual earnings are greater than the maximum base value, calculate the benefit based on the maximum base value for the corresponding year.

In 2015, the maximum value of the base on which contributions to the Russian Social Insurance Fund were calculated was 670,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of December 4, 2014 No. 1316). 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 sick leave benefits in 2016 should not exceed 1,772.60 rubles. ((RUB 670,000 + RUB 624,000) : 730 days).

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 resolution Government of the Russian Federation of June 15, 2007 No. 375, and part 4 of Article 8 of the Law of July 24, 2009 No. 212-FZ.

If an employee works for one organization for a year, but in different separate divisions, when calculating the base for calculating benefits, take into account all payments in his favor throughout the organization as a whole. If payments for the year exceed the maximum base for calculating insurance premiums (670,000 rubles in 2015 and 624,000 rubles in 2014), calculate the benefit based on the maximum 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 an employee worked for several employers during the billing period and receives benefits from each of them. Each organization or entrepreneur calculates benefits based on earnings not exceeding 670,000 rubles. for 2015 and 624,000 rubles. for 2014. Thus, in 2016, from several employers, an employee can receive a cumulative benefit calculated from earnings exceeding 670,000 rubles. for 2015 and 624,000 rubles. for 2014.

This is established by part 2 of article 13 and part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ.

The stated procedure does not apply to hospital benefits in connection with an accident.

An example of determining the maximum amount of average daily earnings for calculating sick leave benefits. The employee's insurance experience exceeds six months

P.A. Bespalov was hired on January 11, 2014. Before starting work, he had no insurance experience. The billing period has worked out completely.

In January 2016, he was on sick leave.

The employee's earnings were:

• for 2014 - 625,000 rubles;
• for 2015 - 671,000 rubles.

Earnings for the 2014 billing period exceed 624,000 rubles. (625,000 rubles > 624,000 rubles), and for 2015 exceeds 670,000 rubles. (RUB 671,000 > RUB 670,000). Therefore, for the billing period for the purposes of calculating benefits, Bespalov’s earnings will be limit amount in the amount of RUB 1,294,000. (RUB 624,000 + RUB 670,000).

The accountant calculated the average daily earnings as follows:
RUB 1,294,000 : 730 days = 1772.60 rub./day.

Minimum average daily earnings

Besides maximum limit earnings is the minimum average daily earnings for calculating sick leave benefits. Apply minimum size:

• if in billing period the employee had no income;

• If earnings there were fewer employees in a month Minimum wage established on the date of opening of the sick leave certificate.

In this case, the minimum average monthly earnings for the billing period, take it equal to 1 minimum wage. And calculate your earnings for the billing period (24 months) using the formula:

Determine the minimum average daily earnings using the formula:

If the employee was working part-time at the time of illness (for example, the employee is external part-time worker not at his main place of work) and he had no earnings in the billing period (average monthly earnings turned out to be below the minimum wage), calculate the amount of earnings taking into account part-time work. That is, determine the average salary (minimum wage) in proportion to the employee’s working hours. To calculate, use the formula:

This procedure follows from the provisions of Part 6 of Article 7, Parts 1, 1.1 and 3 of Article 14 of the Law of December 29, 2006 No. 255-FZ, paragraph 15.3 of the regulations approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375, letters of the FSS of Russia dated July 8, 2011 No. 14-02-01/15-6179L.

Situation: is it necessary to take into account a change in the minimum wage when calculating sick leave benefits if this change occurred during the course of an illness? The employee's insurance experience is more than six months. The employee had no earnings during the billing period.

No, it's not necessary.

Changes in the minimum wage need to be taken into account only if the employee’s length of service is less than six months. Then calculated benefit amount compared with its maximum possible value. When determining this value, use the minimum wage value for the corresponding month. This procedure applies regardless of whether the employee had earnings in the billing period or not, and regardless of the amount of this earnings.

If insurance experience employee for more than six months and he had no earnings in the billing period, then average daily earnings calculate based onMinimum wage, which is set on the date of occurrence insured event(diseases). That is, based on the minimum wage that falls on the first day of the employee’s illness. Compare the benefit calculated in this way with any maximum value, determined based on the minimum wage, is not necessary.

This procedure follows from Part 1.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ.

An example of calculating sick leave benefits when the minimum wage value has changed during illness. The employee's insurance coverage was more than six months; there was no earnings during the billing period. The employee works in an area where regional coefficients do not apply

Cashier A.V. Dezhneva was ill from December 29, 2015 to January 12, 2016.

The employee's insurance experience is eight years and four months (more than eight years). Therefore, she has the right to pay sick leave in the amount of 100 percent of her earnings.

During Dezhneva’s illness, the minimum wage changed - from January 1, 2016 it was 6,204 rubles, before January 1, 2016 it was 5,965 rubles.

The calculation period for calculating benefits is from January 1, 2013 to December 31, 2014 inclusive.

Dezhneva's actual earnings were:

- for 2013 - 0 rub.;

- for 2014 - 0 rub.

Since the employee had no earnings in the billing period, the accountant calculated the average daily earnings based on the minimum wage established on the day the illness occurred (Part 1.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ).

That is, to calculate sick leave you need to take a minimum wage equal to 5965 rubles. Changes in the minimum wage during an employee’s illness are not taken into account in the calculation.

Dezhneva's average daily earnings were:

(5965 rub. × 24 months): 730 days. = 196.11 rub./day.

The period of incapacity for work is 15 calendar days.

The total amount of accrued sick leave benefits was:

RUB 196.11/day × 15 days × 100% = 2941.65 rub.

If the employee’s sick leave was extended (sick leave cards were issued one after another, without interruptions, and each subsequent one is a continuation of the previous one), then the entire period of incapacity for work is recognized as one insured event. Hence, average daily earnings calculate based onMinimum wage, which is set to the date of onset of the disease.

If an employee has been issued several sick leaves, each of which is a primary one (for example, a person got sick, went to work for a few days, then got sick again), then each subsequent illness is a separate insured event. In this case, countaverage daily earnings , based on the minimum wage, which is established on the first day of incapacity for each case of illness separately.

Maximum amount of sick leave benefit

In some cases, the benefit amount is limited to a maximum amount. These are the cases:

The employee's insurance coverage is less than six months;

There are grounds for reducing the benefit amount;

Sickness benefits are paid in connection with an accident at work.

Insurance experience less than six months

If by the time the sick leave certificate is opened insurance experience employee for less than six months, then sick leave benefits for full month should not exceed the minimum wage (Minimum wage). If in the area where the employee works, regional coefficients are established by law, then increase the amount of the minimum wage by them.

In this case, calculate the maximum daily benefit amount:

This procedure is established by part 6 of article 7 of the Law of December 29, 2006 No. 255-FZ, paragraph 20 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Situation: how to determine the maximum daily allowance to an employee whose experience is less than six months? During two months of illness, the value of the minimum wage changed.

Determine the maximum daily benefit separately for the first and separately for the second month based on the number of calendar days in each of them. At the same time, to calculate maximum amount apply daily allowanceMinimum wage, which was set in the corresponding month.

Thus, calculate the maximum daily allowance as follows:

• from the beginning of disability until the change in the minimum wage - based on the previous minimum wage;

• from the date when the minimum wage changed until the end of the disability - based on the new minimum wage.

An example of determining the maximum daily benefit for temporary disability if an employee fell ill in one month and recovered in another. The employee's insurance experience is less than six months. During the period of illness, the value of the minimum wage changed

P.A. Bespalov was hired on October 1, 2015. Before starting work, he had no insurance experience.

Before becoming incapacitated, Bespalov worked for less than six months. Maximum size limit sick leave benefit for Bespalov - 1 minimum wage per month. This value is:

• in December 2015 - 5965 rubles;
• in January 2016 - 6204 rubles.

The accountant calculated the maximum daily allowance for each of the months in which the employee was disabled.

The maximum daily benefit for days of incapacity for work in December 2015 is:
5965 rub. : 31 days = 192.42 rubles/day.

The maximum daily benefit for days of incapacity for work in January 2016 is:
6204 rub. : 31 days = 200.13 rub./day.

Thus, the daily allowance should not exceed 192.42 rubles. in December 2015 and 200.13 rubles. in January 2016.

Reduced benefit amount

The amount of sick pay may be reduced if the employee:

• violated the regime prescribed by the doctor without good reason, or did not appear on time for a medical examination or medical and social examination. In this case, on the sick leave certificate, the doctor will put a violation code in the line “Note about violation of the regime”;

• fell ill (injured) as a result of alcohol, drug or toxic intoxication or as a result of actions related to intoxication. In this case, the doctor will put the code “021” in the line “Cause of disability” on the sick leave certificate after indicating the code for the cause of disability.

In such cases, the monthly sick leave benefit should not exceed the minimum wage.

If in the area where the employee works, regional coefficients are established by law, then increase the amount of the minimum wage by them.

Determine the maximum daily allowance as follows:

Apply restriction:

• from the day of the violation, if the employee violated the regime or did not show up to the doctor on time;

• for the entire period of incapacity if the employee becomes ill (injured) due to intoxication.

This procedure is established by Article 8 of the Law of December 29, 2006 No. 255-FZ and paragraphs 21-22 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Situation: is it possible to reduce the amount of sick leave benefits if an employee is injured in car accident able alcohol intoxication? The accident was not the fault of the employee.

No, you can't.

The amount of sick leave benefits may be reduced, for example, if an employee’s illness occurs due to alcohol intoxication (clause 3, part 1, article 8 of Law No. 255-FZ of December 29, 2006, subsection “c”, clause 21 of the Regulations, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

If an employee gets into an accident while intoxicated, but he was not the culprit of this accident (for example, he was not the driver, but a passenger), do not reduce the amount of his sick leave benefit.

Advice: even if the sick leave certificate contains a note about the fact of intoxication, the employer, based on available documents (certificates from medical institutions, materials from internal affairs bodies, state traffic police, etc.) and the employee’s explanations, decides whether to pay or not pay benefits.

Such clarifications are given in the letter of the FSS of Russia dated April 15, 2004 No. 02-10/07-1843. Although this document clarifies the rules of the old legislation, the conclusions drawn in it can be applied at the present time (since there are no contradictions with current standards rights).

Situation: how to determine the amount of sick leave benefits if one of the sick leaves presented by the employee contains a note about failure to appear for a doctor’s appointment?

The answer to this question depends on the following factors:

• is there a valid reason for the employee’s failure to show up to the doctor;

• Do sick leave certificates confirm one period of incapacity for work?

One of the grounds for reducing the amount of sick leave benefits is failure to appear without a good reason at the appointed time for a medical examination (clause 2, part 1, article 8 of the Law of December 29, 2006 No. 255-FZ, subsection “b”, clause 21 of the Regulations, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

Advice: to determine whether the reason for failure to appear is valid or not, you can use, for example, the list approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

According to the list, valid reasons are:

1. Circumstances force majeure, that is, emergency, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).

2. Long-term temporary disability of an employee due to illness or injury lasting more than six months.

3. Moving to another place of residence locality, change of location.

4. Forced absenteeism at illegal dismissal or suspension from work.

5. Damage to health or death of a close relative.

6. Other reasons recognized as valid in judicial procedure when an employee goes to court.

In this case, it is advisable to ask the employee to provide explanatory note, justifying his failure to appear at the doctor. This will help justify why the benefit to this employee has not been reduced.

If a doctor's visit was missed for a valid reason, the employer should not reduce the amount of benefits. This conclusion follows from parts 1-2 of Article 8 of the Law of December 29, 2006 No. 255-FZ and paragraphs 21-22 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

If the reasons are not valid, the specific procedure for limiting the amount of benefits to the minimum wage depends on how medical institution issued sick leave certificates confirming the employee’s period of incapacity for work.

A benefit in an amount not exceeding the minimum wage for a calendar month must be paid from the day of failure to appear for an appointment (clause 1, part 2, article 8 of the Law of December 29, 2006 No. 255-FZ, clause 22 of the Regulations approved by the Decree of the Government of the Russian Federation dated June 15, 2007 No. 375).

If next friend after each other, sick leave certificates confirm one period of incapacity for work, then the benefit is limitedMinimum wage, calculate until the day the last sick leave expires.

If each of the sick leave certificates confirms separate period disability, then the benefit is limitedMinimum wage, calculate until the day the sick leave certificate on which the violation of the regime is noted is closed.

This conclusion follows from parts 1-2 of Article 8 of the Law of December 29, 2006 No. 255-FZ and paragraphs 21-22 of the regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Accident benefit

The sick leave benefit due to an employee in connection with an industrial accident and occupational disease does not depend on his insurance record and is paid in the amount of 100 percent of average earnings. In this case, the maximum average daily earnings limit does not apply. This follows from Part 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ.

But the amount of the benefit itself is limited to the maximum amount.

The maximum amount of benefits for a full calendar month cannot exceed four times the maximum amount of the monthly insurance payment, which is annually established by the law on the budget of the Federal Social Insurance Fund of Russia (Part 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ).

For 2016, the monthly insurance payment is 65,330 rubles. in January and no more than 69,510 rubles. in February-December 2016 for a full calendar month.

From February 1, 2016, the indexation coefficient of the monthly insurance payment assigned before February 1, 2016 is 1.064. Taking into account this coefficient, payments need to be recalculated.

Accordingly, the maximum benefit amount in 2016 is 261,320 rubles. in January (RUB 65,330 × 4) and RUB 278,040. in February-December (RUB 69,510 × 4).

This procedure is provided for in Article 6 of Law No. 363-FZ of December 14, 2015 and Decree of the Government of the Russian Federation of December 1, 2015 No. 1299.

If the benefit amount calculated from the employee's average earnings exceeds the maximum amount, the benefit must be calculated based on the maximum daily benefit amount.

To do this, calculate:

Maximum amount of daily benefit;

The amount of benefits due to an employee in connection with an accident at work and occupational disease.

In this case, the amount of benefits due to the employee in each calendar month during which temporary disability occurs is determined by the formula:

Downtime benefit

Certain restrictions are provided for the accrual of sick leave benefits when a period or part of a period of illness occurs during downtime.

For the period of illness that occurred before the downtime and continues during the downtime, pay benefits in the amount of earnings that are saved for this time. In this case, the amount of the benefit should not be more than that, which the employee would receive according to the general rules. This is stated in Part 7 of Article 7 of the Law of December 29, 2006 No. 255-FZ.

If the entire period of temporary disability of an employee occurs during downtime, then do not pay sick leave benefits (Clause 5, Part 1, Article 9 of Law No. 255-FZ of December 29, 2006). For more information, see How to calculate the total amount of sick leave benefits .