In what case is 100 sick leave paid? Sick leave benefits - rules for calculation and payment, terms, amounts and conditions for receipt

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Normal performance of work depends on many factors. And one of the key ones is the employee’s health status. It is quite natural that an employee who is feeling unwell will not work at full capacity, which will affect the overall result and may also negatively affect the quality of the work performed. In order to prevent such a development of the situation, sick leave for employees is provided at the highest legislative level.

Sick leave is a kind of unplanned leave during which the employee undergoes treatment to improve his health, or takes care of a family member. During the period while he is not at work for this reason, management pays him financial assistance.

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In accordance with current legislation, sick leave is paid at a certain percentage of the average salary of an employee. However, in some situations, the employee is entitled to one hundred percent compensation. Let's look at what a sick leave is, what features this document has, and in what cases an employee receives the right to 100 percent sick leave.

Basic information

A sick leave certificate is a document of strict reporting, which implies its clear recording in a special register. If it is established that the sick leave certificate has been falsified, the violator will face liability in accordance with the current rules of law.

All citizens who work and pay contributions to the Social Insurance Fund have the right to receive sick leave.

A certificate of temporary incapacity for work can be obtained only if there are serious grounds, such as:

employee illness or injury;
the need to care for a sick family member;
the employee or his children under 7 years of age are subject to quarantine in order to prevent the spread of infection;
undergoing additional treatment in sanatorium complexes after inpatient treatment;
caring for a family member declared legally incompetent;
the presence of certain medical indications, in particular for prosthetics.

At the same time, it is legally established and approved that it is impossible in principle to obtain sick leave if the following circumstances exist:

if during a medical examination the employee does not reveal any signs of illness;
exemption from work is not issued when undergoing a routine medical examination and examination at the military registration and enlistment office;
citizens who are in custody cannot receive sick leave;
for citizens with chronic diseases, exemption from work is not issued, except for those periods of time when the disease worsens for natural reasons;
Pupils and students cannot receive sick leave, with the exception of situations when they are sent to practical training, in return they are issued a certificate of exemption from the educational process.

It is worth noting that sick leave can only be obtained from specialists from medical institutions that have a valid license. At the same time, the law stipulates that only certain specialists, in particular attending physicians, and in some situations, paramedics and dentists, can issue a certificate of release from work.

A mandatory condition for issuing sick leave is timely payment of contributions to the Social Insurance Fund (from this year - to the Federal Tax Service of the Russian Federation). By paying insurance premiums, each employee receives insurance and can use it if necessary. It is established that during the period when the employee is on sick leave, he is entitled to certain payments.

This issue is regulated by Federal Law-125 “On compulsory social insurance against accidents at work and occupational diseases” and Federal Law-255 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

How many days are compensated and other features

If a hired employee gets sick and receives sick leave, he needs to hand over the document to the employer. Based on this document, he will make the necessary calculations and pay the appropriate benefits.

Moreover, it is worth noting that in a situation where leave from work is issued due to an employee’s illness, the first three days of sick leave will be paid from the enterprise’s personal funds, and the subsequent period will be compensated from the Social Insurance Fund. If sick leave is issued to care for a child or relative, the entire amount will be transferred from the fund.

A sick leave certificate can be used within 6 months from the date of its discharge. If within the specified period the document is not transferred to the administration of the enterprise where the employee works, then the payment of benefits will not be made.

The law draws attention to the correctness of the data displayed on the certificate of incapacity for work. After the sheet is handed over to management, it will be thoroughly checked for compliance with current legislation, namely the Procedure for issuing sick leave.

In particular, the following requirements apply to the document:

the sheet should not contain typos, corrections or deletions;
the sheet must be certified by the personal signature of the doctor who issues it, as well as the seal of the medical institution;
the document must display current data on the sick employee, or a member of his family who needs care, and the place of service, indicating the full name of the company and position held.

If any inconsistencies are found in the information specified in the document, it will be rejected and the employee will have to correct all the inaccuracies. Separately, it is worth paying attention to the question of when benefits are paid.

After the company’s accounting department has accepted the sick leave, within 10 days from the date of receipt the amount of the benefit must be established, the issuance of which will occur at the same time as the payment of wages. If the deadlines are violated, the employee may demand additional compensation for each day of delay.

Payment procedure

When calculating sick leave, it is mandatory to take into account a number of indicators and values that are fundamental and approved at the highest legislative level.

Among them:

Billing period	Here, for computational actions, a period of 24 months is taken, that is, data for two years that precede the year of loss of ability to work. If this period also includes leave due to pregnancy and maternity leave, then it is permissible to replace the calculation period with those years that precede the moment of going on leave. However, there are some nuances here, in particular related to the increase in disability benefits.
Limit level of income for the billing period	This value will serve as the basis for calculating sick leave. And to determine the total value of the income level, it is necessary to add up all the deductions that were made in favor of the employee for the year. However, there are some peculiarities here too. When determining total income, one should focus on the maximum permissible income indicators approved at the legislative level. So, in 2914 this figure was at around 624 thousand rubles, in 2019 – 670 thousand rubles, and last year it was already 718 thousand rubles.
Insurance experience and percentage when paying for sick leave	This indicator directly depends on the period of time from which the Social Insurance Fund began receiving contributions from the employee’s earnings. In accordance with the current rules, the length of insurance will directly affect the final amount of benefits. Thus, for employees who have worked for less than 5 years, the benefit amount will be no more than 60% of earnings, if they have work experience ranging from 5 to 8 years, the benefit will be 80%, but for hired employees whose experience exceeds 8 years, the benefit is provided in an amount similar to wages. However, these requirements are established only for those cases when it comes to employee illness and loss of ability to work. In the event that a certificate of incapacity for work was issued to care for a relative or child, the calculation method will be slightly different. The first 10 days of sick leave will be paid based on 60% of earnings for employees with up to 5 years of experience, 80% - from 5 to 8 years, and 100% - for those with over 8 years of experience. The remaining time of disability leave will be paid at 50% of earnings.
The period of time in quantitative terms during which the employee is on sick leave	Moreover, it is worth noting that when calculating this indicator, weekends and holidays will also be taken into account. If an employee falls ill while on primary leave, sick leave will be paid for the entire duration of the illness. And the vacation period itself will be postponed at the request of the employee. If a child falls ill during vacation, sick leave will not be paid.

What are the payment restrictions?

Payment of sick leave at an enterprise occurs in accordance with the rules and regulations specified in federal legislation. Moreover, both mandatory payment conditions and some restrictive measures are established.

In particular, the following restrictions apply to sick leave payments:

Clause 3.2 of Article 14 of Federal Law No. 255 determines that the income base for 205-2016. cannot exceed the maximum permissible value. Considering that in 2019 the standard value of income was set at 670 thousand rubles, and in 2019 - 718 thousand rubles, the income limit for an employee in the current year will be 1.338 million rubles.
The length of continuous work experience is important, on the basis of which the percentage is determined.
The amount of payment may be reduced if there is a mention of violation of the regime on the sick leave certificate. For example, if the patient left the hospital without permission. In such a situation, from the moment the violation was committed, the amount of payment will be set based on the minimum amount of earnings.
A number of restrictions are also established for benefits for caring for sick family members. Moreover, everything will depend on the age of the patient, and you can study the conditions of restrictions in more detail using the table:

In what cases is sick leave paid at 100%

The legislator defines a number of mandatory conditions under which sick leave will be paid in an amount that fully corresponds to the employee’s level of earnings. This issue is discussed in more detail in the provisions of Federal Law No. 225. Here are the following circumstances under which the amount of sick leave will be extremely high.

In case of receiving a certificate of incapacity for work due to an injury (illness) of an employee or for caring for a child who is undergoing hospital treatment, provided that the total professional work experience is at least 8 years.
In a situation where a minor child is undergoing outpatient treatment, but provided that the sick leave is open for up to 10 days, and the employee’s work experience exceeds 8 years.
If an employee requires leave to care for a family member who is sick or injured, then in this case 100% payment will only be provided if the employee has adequate experience of at least 8 years.
Pregnant women can also count on a full benefit, but on the obligatory condition that they have carried out their professional duties for at least 6 months.

However, it is worth focusing on one more indicator that can significantly affect the amount of the benefit. We are talking about the limit on the base of contributions to the Social Insurance Fund. If the amount of deductions was insufficient, then even if all the necessary circumstances are present to pay 100% of the sick leave, the final amount may be much less.

Currently, these requirements are unchanged, but for several years now the Ministry of Labor has been trying to push through a new project, according to which some indicators will undergo significant changes. In particular, we are talking about increasing the work experience indicator by six months. But this has not happened yet, and is unlikely to happen in the coming years.

Document to confirm your experience

As soon as a person begins official work, he is issued a work book, which will serve as the main document for confirming his work experience. However, you can often encounter situations where data on the performance of labor is not included in the work book.

And for such cases, the following documents can be provided as proof of experience:

certificates issued by the employer at the request of the employee;
extracts from orders, as well as reference data of archival origin;
personal account information about the transfer of funds and pay slips about the issuance of salaries;
a certificate from the Social Insurance Fund confirming full payment of the insurance premium;
other documents directly or indirectly confirming the fact of work.

A complete list of documentary evidence of work activity is posted in Order of the Ministry of Health and Social Development No. 91 “On approval of the rules for calculating insurance experience,” dated 02/06/2007.

All received data will be summarized, from which the total length of service will be determined, which will be taken into account in further settlement operations related to sick leave.

It is also worth noting that many citizens do not know how many years they need to work to be able to receive 100% sick leave, so it is worth clarifying this information and carefully taking into account all periods of time during which the employee worked.

Changes in the law in 2019

When sick leave is paid at 100 percent, the Law on Compulsory Social Insurance No. 255-FZ provides for several such cases. Separately, we note the cash payment due to a woman due to pregnancy and childbirth. It must also be accrued in the amount of the full average salary. Information on the length of service for which sick leave is paid – 100% for 2016 – is presented in the table. Grounds Condition of payment in the amount of 100% of average earnings Injury or illness 8 years of experience or more An employee’s child is in a hospital for treatment Treatment of a child of a subordinate on an outpatient basis 8 years of experience or more + sick leave is open for up to 10 calendar days Restoration of the health of another member of the employee’s family in an outpatient setting 8 or more years of experience Pregnancy The woman’s experience is at least six months Also see “How sick leave is paid for child care according to the new rules.”

For what length of service is sick leave paid 100%?

What should an employee do if the employer refuses to pay 100% sick leave? The employer has the right to reduce the amount of sick leave only within the limits of the law, for example, if there is no compliance with the established limits on length of service. In all other cases, in accordance with the Labor Code of the Russian Federation, Art. 183 days of incapacity must be paid.
Non-payment, refusal to pay, or delay are recognized as violations of labor legislation. In such situations, the violating employer may be subject to administrative or criminal liability.
Read also the article: → “How to apply for long-term sick leave? Duration table and payment” The employee must know his rights and, if they are violated, contact the appropriate authorities for their restoration.

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Amount of financial support for illness Conditions of accrual (required insurance period) 80% of average earnings 5 - 8 years 60% of average earnings Up to 5 years paid to insured citizens also for the first month after termination of an employment agreement, official and other activities Not more than 1 minimum wage per month from taking into account the current increasing multipliers in the regions If the total duration of work and other activities in accordance with the law is less than six months, 50% of earnings From 8 years, is accrued when caring for a child who is being treated on an outpatient basis, after the first 10 days of illness. Regardless of the length of service, the sick employee is paid a benefit amount of 50% of earnings if the illness lasted more than 10 days. Before the downtime, as well as during it, the amount of social security for sickness is equal to the salary maintained for this period.

When is sick leave paid 100%?

Attention

Experience First of all, when paying monetary compensation for sick leave, the length of service is taken into account. The amount of payment for a certificate of incapacity for work is made in full if you have at least 8 years of experience; 80% - if the work activity is at least 5 years; with a lower figure, the amount of hospital payments will be equal to 60%.

The main document confirming the employee’s length of service is the work book. But if suddenly the length of service is not indicated there, then the following can be applied: 1) an employment contract; 2) a certificate from the employer or from the archive; 3) extract from the order; 4) personal account, payroll statement, etc.

Average earnings At his own request, the employer can arrange an additional payment up to the average salary of the employee. The amount of compensation for a sick leave document also depends on the earnings of the insured person over the last 24 months.

100% sick leave payment

How length of service affects the amount of benefits and in what situations the employee will receive payment in full, we will consider in the material. How long do you need to work to get 100 percent sick leave (legislative norms) How many years after employment is sick leave paid at 100 percent? What document is needed to confirm the length of service Algorithm for determining length of service in 2018 in a situation where sick leave is paid at 100 percent From what period payment for benefits for caring for a sick relative is changing Results How much work do you need to do to get 100 percent sick leave (legislative norms) The main conditions for payment of documents indicating the illness of employees are contained in a special legal act of the Russian Federation - the law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ.
In ch.

At what length of service is sick leave paid 100% and other features of its payment?

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1 Employer opportunities
2 General rules
3 When sick leave is paid 100 percent

Employer Opportunities Not all categories of employees can count on 100% payment of sick leave benefits.

This is due to the fact that funds from the Social Insurance Fund are directly dependent on the experience developed by the specialist. These issues are regulated by Art. 7 of the Law on Social Insurance No. 255-FZ.

A natural question arises: at what length of service is 100% sick leave paid? It is worth noting that the employer has the opportunity, at his own request, to give the employee a benefit increased to the average amount of his salary.
In this case, in the role of a variable that will indicate the number of days in it, you need to take 730, and it does not matter how many days there are in years. Another point that should be clarified is that the state has established a maximum base for calculating sick leave payments for each year.

Info

In 2016, this figure was 718,000 rubles, that is, if the salary for 2016 exceeded this value, this indicator was used to calculate the average salary. In 2017, the maximum amount was set at RUB 755,000.

How length of service affects the amount of benefits and in what situations the employee will receive payment in full, we will consider in the material.

How long do you need to work to get 100% sick leave (legal norms)

The main conditions for payment of documents indicating the illness of employees are contained in a special regulatory legal act of the Russian Federation - the law “On compulsory social insurance. » dated December 29, 2006 No. 255-FZ. In ch. 2 of this law reflects information about in what cases an employee has the right to receive sick leave, from what point sick leave payment is 100 percent and what length of service and documents are necessary to determine it, as well as about the main circumstances of sick leave payment, the amount of benefits and basis to reduce its size.

Note that the insurance period is the entire work activity of a citizen during which insurance premiums for compulsory insurance were paid.

In Art. Chapter 7 2 of this legal act talks about the amount of sickness benefits, which depends on how much insurance coverage the employee has on the date of receipt of sick leave from a medical institution. Let's look at how length of service affects the amount of benefits.

How many years after employment is sick leave paid at 100%

If the employee’s work experience is less than six months, then the monthly benefit cannot be higher than the minimum wage, taking into account the coefficients.

If the length of service is more than 6 months, but less than 5 years, then the benefit is paid in the amount of 60% of average earnings.

With 5 to 8 years of experience, the benefit increases to 80% of the average daily earnings.

If the employee’s length of service has crossed the 8-year mark, then the benefit is paid at 100% of the amount.

The Ministry of Labor proposed to increase the length of service required to pay 100% of sick leave from 8 to 15 years. Such a change, according to the ministry, would help legalize the employment of the population. However, the bill was frozen because it did not find approval from other departments.

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What document is needed to confirm work experience?

After a person gets an official job for the first time, he is issued a work book and becomes insured against possible illness. Therefore, the main document confirming the employee’s length of service is the work book. However, if the employee’s length of service is not recorded in it for some reason, then the following are used as verification documents:

employment contracts;
certificates of experience issued by the employer;
extracts from orders;
personal accounts, payroll statements;
references from archives;
documents from the Social Insurance Fund on payment of insurance premiums;
other documents.

The full list of documents is contained in the order of the Ministry of Health and Social Development “On approval of the rules for calculating and confirming insurance experience. » dated 02/06/2007 No. 91.

The established periods included in the insurance period are summed up, and the result is the total length of service used to calculate sick leave. Temporary non-working pauses between employment with different business entities do not relate to the insurance period and are not taken into account when calculating it.

Certain time periods used to determine length of service should be highlighted, these include:

work on the basis of an employment contract;
various categories of public service, including military, municipal, etc.;
other activities in which the person was insured for the period of illness.

Algorithm for determining length of service in 2017 in a situation where sick leave is paid 100 percent

Free legal advice:

Determine the date on which the insurance period is calculated. In most situations, it is identical to the onset of the disease.
Establish periods of professional activity included in the length of service.
Sum up the indicated periods according to the following rule: years with years, months with months, days with days.
Convert days to whole months, taking into account that 30 days are equal to 1 month, and add to the months calculated earlier.
Convert months to whole years, taking into account that 12 months are equal to 1 year, and add to the years calculated earlier.

As a result, it turns out that the insurance period will have a calculated number of years, months and days, and the document about the illness must display the full number of years and months of the insurance period.

From what period does the payment of benefits for caring for a sick relative change?

You can receive 100 percent sick leave with over 8 years of experience not only if the document is issued directly to the sick employee. Also, this amount of benefit is provided in a situation where the document is drawn up while caring for a sick family member.

It should be taken into account that if care was provided for a child undergoing inpatient treatment or for another family member, then sick pay is calculated depending on the length of service. If care took place for a child undergoing outpatient treatment, then 100% payment for sick leave in 2017 (the percentage of payment in this case is determined by length of service) is carried out only for the first 10 days of illness, and the remaining days of illness - in the amount of 50% of the average earnings.

In addition, during maternity leave, 100 percent sick leave is paid - length of service is not taken into account.

NOTE! Payment for sick leave involves inclusion in the calculation of the entire period of illness, which is specified in this document. However, it should be noted that some days may be excluded from this period, for example, if on these days the employee took leave at his own expense or if the sick leave for child care was issued erroneously during the period of the main annual leave.

Free legal advice:

Results

Based on the above, we conclude that sick leave is paid 100% if the experience is 8 years or more, and it must have official documentary evidence. In connection with pregnancy and childbirth, sick leave is always paid 100 percent - length of service does not matter.

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When is sick leave paid 100%?

The relationship between employer and employee related to the payment of sick leave is regulated by a number of regulations.

Free legal advice:

Federal Law of December 29, 2006 N 255-FZ: considers general issues relating to sick leave and their payment. According to the Federal Law, the amounts paid in case of incapacity for work depend on the length of service and its causes. It is worth noting that the law limits the maximum size of the income base for which sick leave is paid. In 2016 it amounted to rubles per year.
Decree of the Government of the Russian Federation of June 15, 2007 N 375: is devoted to the peculiarities of accruals for temporary disability for citizens who are covered by social insurance.
Order of the Ministry of Labor of Russia dated April 30, 2013 N 182n: defines the procedure for issuing salary certificates for the past 2 years preceding sick leave. These are certificates of periods of incapacity and leave due to childbirth, pregnancy, and child care.

Rights, opportunities and obligations of the employer

When determining the amount of sick leave and its payment, the employer must do the following:

Take salary certificates for the previous two years. In 2017, such years will be 2015 and 2016.
If they are absent, determine the size based on the available documents. To do this, you should contact your local Pension Fund office with a request.
Recalculate if necessary, but the calculation period should not exceed three years.
The benefit in question must be paid together with advance payments or wages, whichever is paid first.
The employer provides the first three days of sickness at his own expense. The rest are paid from the Social Insurance Fund.
Pay sick leave after dismissal, if the employee’s illness began less than 30 days from this date, in the amount of 60% of the average earnings received.
Fill in the appropriate fields on the sick leave form.

Please note that in 2017 no periods are deducted.

The organization in which the sick leave bearer works has the right to check the certificate of the amount of earnings by contacting the territorial body of the insurer.

As an insurer, the employer has the following rights:

Contact the insurer about receiving funds for payments.
Receive free information about regulations relating to social insurance.
Protect your rights in court.
Request information about the policyholders to whom the employee applied for a certificate of the amount of payments used to calculate benefits.
Appeal acts of the insurer drawn up as a result of inspections of the policyholder.

As a policyholder, the employer is required to do the following:

Register with the territorial divisions of the insurer.
Fully pay contributions to the Social Insurance Fund of the Russian Federation.
Pay insurance coverage and issue a certificate of the amount of earnings for the previous two years and the number of calendar days that fall during periods of incapacity.
Maintain records of insurance premiums paid.
Eliminate violations of laws at the request of the insurer's authorities.
Provide the insurer with documents containing data on expenses for payment of benefits.
Perform other functions within the framework of the law.

When is sick leave paid 100% in 2018?

In which cases?

Sick leave is issued and paid 100% if a person gets sick or has a domestic or work injury.

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In addition, it is issued when:

child's illness;
quarantine;
recovery after surgery;
caring for an adult relative;
during pregnancy and childbirth.

For what categories of workers?

employees working under an employment contract, except for contractors;
employees who have signed an employment contract with an individual entrepreneur, if they do not work for him under the mentioned contract agreements;
persons who voluntarily transfer funds to the Social Insurance Fund;
members of cooperatives.

With what length of experience?

The employee is fully compensated for loss of wages due to incapacity for work if he has continuously made contributions for at least 8 years and has accumulated the appropriate insurance experience.

This experience should not be confused with work experience. It indicates the number of complete years during which the employee has paid insurance premiums.

This is the only case when sick leave is paid 100 percent. Knowing his period for paying insurance premiums, the employee will be able to determine how many years later sick leave will fully compensate for his salary.

Free legal advice:

How can an employer correct a sick leave certificate? Read here.

Documents for confirmation

If an employee needs to confirm that his insurance record is sufficient to pay sick leave, he must present a number of documents depending on his place of work:

An employment record book, or, in its absence, written employment contracts.
Payment documents of employers, proving their payment of insurance premiums (they confirm the period of work of a private individual for individual individuals, individual entrepreneurs, in peasant farms until 2003).
Data from the community and the Social Insurance Fund on the inclusion of a person as a member of the tribal community of any small people of the North over the years.
The period of legal work is confirmed by presenting a work book and a Social Insurance Fund document.
Activities on the collective farm before January 1, 2001 are proven by providing a work book, and from that time onwards - it and documented information from the collective farm or cooperative on making payments for social insurance.
The periods of paid work of prisoners are proven using a work record book and documents from the institution where they served their sentence.
The work of a priest is confirmed by the information entered in the work book and documents confirming the payment of fees by the religious organization.
Periods of service in the police and other internal affairs bodies or in the army are determined on the basis of military ID cards, certificates from military registration and enlistment offices, military units, and archives.

Actions to determine length of service

To find out the length of service required to use the coefficient, perform the following steps:

collect the above documents;
determine the periods for payment of contributions;
find matching periods;
Based on the employee’s application, one of the matching periods is selected.

When calculating, every 30 days of the allocated period are converted into months, and every 12 months are counted as a full year.

The full range of actions to determine the insurance period is specified in the Rules for calculating the insurance period, approved by Decree of the Government of the Russian Federation of October 2, 2014 N 1015.

Free legal advice:

Let’s say Ivan Sergeevich Maksimenko paid insurance premiums during the following periods:

In total, the person worked for 2 years, 6 months and 1 day. Its coefficient will be equal to 0.6.

Algorithm for determining the amount

When determining the amount of sick leave, the following sequence of steps is performed:

the total salary received over 2 years is calculated;
the average daily income is determined by dividing by the total number of days in the past two years;
the result obtained is multiplied by the number of working days on sick leave;
The experience factor is applied.

The odds table is shown below:

In this case, it is necessary to take into account the maximum amount of income from which contributions to the Social Insurance Fund are deducted.

Free legal advice:

The minimum benefit amount is determined according to the minimum wage:

Let’s say Sergei Klimovich Ivanov received rubles over the last 2 years with a salary of rubles per month, and was sick for 12 days in 2017.

The maximum amount of sick leave in 2017 was, and the minimum wage was 7500. That is, the restrictions are not applicable.
The total insurance experience is 9 years. That is, the coefficient is 1.
Let's calculate his daily income. It is equal to 492 rubles.
Result: simply multiply the resulting amount by 12. The employee should receive 5910 rubles.

How many days?

The maximum period of sick leave cannot exceed 30 days.
But the first period does not exceed 10 days. It can be extended upon the patient's return visit. And the medical commission extends it to 12 months in case of severe consequences.
When caring for a sick child, sick leave is established from 30 to 60 days.
In case of disability, the sick leave period is 5 months.
The period of sick leave during pregnancy is 140 days.

Excluded periods for calculating sick leave are here.

In the civil service

Civil servants and other people receiving salaries from the state budget are also eligible to receive assistance from social insurance funds.

The period of public service must be taken into account when calculating sick leave. And the amount is calculated in the same way as in other calculation cases.

Free legal advice:

Documents confirming the length of service in the civil service are a work record book or a service contract.

Caring for a child and other family members

Obtaining sick leave and accruing it when a child is ill has the following features:

Wide range of diseases. Received for all diseases in which you cannot be left alone at home.
It is issued not only to parents, but also to everyone with legal rights, such as guardians.
If the child is under 7 years old, then sick leave is issued for a full period, which should not exceed 2 months per year.
For children aged 7 to 15 years, they are issued for up to 15 days, but more than 1.5 months per year.
During outpatient treatment of adolescents, parents have the right to take a three-day sick leave for a monthly annual period.
A disabled child is cared for up to 4 months a year.

When determining the amount of payments, they are based on the child’s age, treatment conditions, parents’ insurance coverage and their average daily salary.

Conclusion

Thus, the amount issued under a certificate of incapacity for work depends on the length of insurance and the level of salaries and other payments of employees for the last 2 years.

To confirm the insurance experience, as a rule, the information available at the territorial offices of the Social Insurance Fund is sufficient.

Free legal advice:

But in many cases you will need a work book and other documents. The calculation takes into account the coefficients of experience, the minimum wage and the maximum amount of income from which the contribution is charged.

Calculating the amount of sick leave for care has its own characteristics and depends on many factors.

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Don’t know at what length of service your sick leave will be paid 100 percent? Then our consultation will help you understand this issue.

Employer Opportunities

Not all categories of employees can count on 100% payment of sick leave benefits. This is due to the fact that funds from the Social Insurance Fund are directly dependent on the experience developed by the specialist. These issues are regulated by Art. 7 of the Law on Social Insurance No. 255-FZ.

Free legal advice:

First, you need to understand the general provisions regarding the calculation of benefits due on sick leave.

General rules

Payment of the amounts due on sick leave occurs upon the occurrence of certain cases specified in the law (social insurance agreement). So, in the 100% cases listed below, sick leave payment may not take place and may be less:

an employee is injured;
the employee is sick;
a person is caring for a sick or disabled family member;
the employee himself or his child (he must be under 7 years of age) is forced to stay at home in quarantine;
the employee received prosthetics according to medical indications;
The specialist is being treated in a sanatorium-type institution.

In all of the above cases, even if 100% sick leave is not paid, the main condition for the employee to receive money is his employer’s contributions to the Social Fund. insurance of Russia. In practice, this is done for every person officially employed by the company.

As for the amount of payment, the determining factor in its calculation is the employee’s length of service.

Free legal advice:

When sick leave is paid 100 percent

The Law on Compulsory Social Insurance No. 255-FZ provides for several such cases. Separately, we note the cash payment due to a woman due to pregnancy and childbirth. It must also be accrued in the amount of the full average salary.

Information on the length of service for which sick leave is paid – 100% for 2016 – is presented in the table.

As can be seen from these data, 100 percent sick pay for a person with 8 years of experience or more is due to a person if he has suffered an illness or injury, as well as the illness of his child or another family member in need of care. However, when sick leave is received in connection with the illness of a relative, they do not always pay for all the days on which the employee was released from performing his work duties.

They also take into account the base limit for insurance contributions to the Social Fund. insurance for a specific period. Therefore, even if we assume that the experience will pay 100 percent of the sick leave, the final accrual on the sheet may be less than your expectations.

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Payment of sick leave in 2018: payment terms and interest rates

Many employees get sick and are faced with the question: how is sick leave paid? This article aims to answer this and many other questions. We will talk about a simple certificate of incapacity for work, the procedure for paying benefits under the BiR, as well as parental leave - topics of separate articles.

Free legal advice:

In 2018, no major changes are expected in the calculation of sick leave. A certificate of temporary incapacity for work does not have a fixed meaning; it depends, first of all, on length of service and earnings.

If the work experience is 8 years or more, a benefit is paid in the amount of 100% of wages
From 5 to 8 years - 80%
Less than 5 years - 60%

determine the average earnings for the billing period
calculate average daily earnings
calculate the amount of daily allowance
set the amount of benefits to be paid

If the average earnings for each year exceed the required limit (755 thousand in 2017 and 718 thousand in 2016), then the specified maximum amount must be taken into account to pay sick leave!

First you need to determine your earnings for the previous 2 calendar years. If an employee has recently joined a company, a certificate of the amount of salary and other payments that each employer is required to issue upon dismissal will help in the calculations.

To determine the average daily earnings, the resulting amount must be divided by 730.

Free legal advice:

If the employee’s insurance experience is less than 6 months, no more than one minimum wage is paid for each month; from January 1, 2018, the minimum wage is rubles.

The final step is to determine the total amount of the temporary disability certificate. You need to multiply the amount of the daily benefit by the number of days in accordance with the sick leave provided.

Since 2017, it has become possible to issue electronic sick leave certificates instead of the paper version. More about this

Basic provisions

Payment of sick leave is regulated by federal legislation, namely 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions (the latest amendments were made by No. 86-FZ of May 1, 2017 of the year).

To pay for temporary disability certificate, the employee must experience one of the following insured events:

Free legal advice:

illness or injury of the employee himself;
caring for a family member who is sick;
quarantine of an employee, his child under 7 years of age or an incapacitated relative;
prosthetics, the basis for which is medical indications;
follow-up treatment in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is the insurance of the employee by his employer by transferring insurance contributions to the Federal Social Insurance Fund of the Russian Federation (and from 2017 to the Federal Tax Service) in the amounts established by law. In practice, every officially registered employee is insured.

How is sick leave paid for an employee who is injured at work or “earns” an occupational disease? In these situations, the main regulatory document is No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” dated July 24, 1998 (last amended July 29, 2017).

Accidents and compensation for occupational diseases are paid from the Social Insurance Fund in the usual manner and are identical to how sick leave is paid in 2018 for other insurance cases.

Funds to pay for sick leave

If an employee took sick leave in 2018, how is this sick leave paid and from what sources? Any insured event that occurs with the employee himself is paid as follows:

the first three days – at the expense of the enterprise’s profit;
the remaining period is subject to compensation from the Social Insurance Fund of the Russian Federation.

Such sick leave payment is established by Article 3, paragraph 2. 1 of the federal legislation on insurance premiums (No. 255-FZ).

Free legal advice:

Payment for sick leave for caring for a child or for an incapacitated relative is carried out entirely from the Social Insurance Fund budget.

Payment of sick leave after dismissal is carried out in the amount of 60%, regardless of the length of the employee’s insurance period. A former employee may qualify for such sick leave if he fulfills a number of requirements specified in Article 7, paragraph 2 of Federal Law No. 255-FZ.

Payment of sick leave to a permanent employee and external part-time worker

The general procedure for calculating sick leave is as follows:

The employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
The received amount is divided into 730 (seven hundred and thirty) days;
The calculated value is the average daily earnings;
Next, the percentage of payment is determined based on the length of the employee’s insurance period:

Insurance experience of 8 or more years – 100%;
From 5 to 8 years – 80%;
From 3 to 5 years – 60%;
Less than 6 months – sick leave is calculated based on the minimum wage (minimum wage).

Example: an employee has been working at the company for almost 5 years, his income base for 2 years is equal to RUB 00. This is his first place of work, i.e. The insurance period is in the interval that assumes 60% payment of average daily earnings:

/ 730 = 459.18 rub. * 60% = 275.51 rub. Thus, for each day of sick leave, the employee will receive 275.51 rubles. The employer pays for the first 3 days from his own funds: 826.53 rubles. The remaining days are covered by the insurance fund.

Free legal advice:

When paying a certificate of incapacity for work to an external part-time worker, there are some nuances. Payment for part-time sick leave in 2018 is as follows:

1. When filling out a certificate of incapacity for work in a medical institution, the patient must say that he has several places of service, and the nurse responsible for issuing sick leave must give several forms - one for each employer. Moreover, on the sick leave, a note is made which place of work is the main one, which (which) is part-time.

2. If an employee has been working part-time for a long time and the income base has developed, all employers will pay for his sick leave.

3. If in the 2 calendar years preceding the year of the insured event, the employee had different employers, then he needs to collect certificates from all of them in form No. 4-n and receive payment from any of the current employers of the employee’s choice, about This is stated in Article 13 No. 255-FZ.

4. In the event that a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period.

The procedure for calculating average earnings

As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2018 the income base is taken from 2016 and 2017. All income received from all employers is counted. The condition is that the contractual relationship must be of an official nature and all employers transfer insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation (since 2017, contributions are transferred to the Federal Tax Service of the Russian Federation).

There are situations when during the specified period the employee does not have an income base. For example, the employee was on leave for employment or childcare. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255, she has the right to write a statement and choose the previous calendar years (where the income was) to calculate the average daily earnings. The only condition is the fact that the amount of sick leave increases upward (compared to that calculated according to the minimum wage).

When determining average earnings, accounting is guided by Article 14 of Law No. 255-FZ. In this case, the obtained result is compared with the current one at the time of calculating the minimum wage benefit.

Example: an employee has an income base. 274.7 thousand rubles. We determine the average daily earnings: / 730 = 376.30 rubles.

Let's calculate the average daily earnings based on the minimum wage: (from January 1, 2018) * 24 months =/ 730 = 311.97 rubles.

Many workers are interested in the question: what percentage of sick leave is paid. An employee receives 100% if the insurance period exceeds 8 years. Experience from 5 to 8 years is paid at the rate of 80%, from 3 to 5 years - 60%, less than 6 months. - based on the minimum wage.

For dismissed employees, temporary sick leave is always paid in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment being met).

Existing restrictions on sick pay

Payment of sick leave at an enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions:

1) Income base zag. should not be higher than the maximum permissible value. This provision is spelled out in Article 14, paragraph 3.2 No. 255-FZ. For 2016 maximum permissible amount of income – rub., for 2017 -rub. Thus, the upper income limit for any employee (for each place of work) who is accrued sick leave in 2018 will be += rub. and average daily earnings - 2,017.81 rubles.

2) The presence on the certificate of incapacity for work of a note about the patient’s violation of the regime. For example, a patient left the hospital without permission. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage.

3) Limitations in accordance with the length of the insurance period (interests are discussed above).

4) The benefit for caring for sick relatives has a number of restrictions on payment terms in accordance with Article 6, paragraph 5 No. 255-FZ. There is a dependence on the age of the sick relative; the amounts of sick leave benefits are more clearly visible in the table:

Maximum duration of 1 sick leave in days

Number of paid days during a calendar year

Child under 7 years of age

A child under 7 years of age with a disease from the special list of the Social Insurance Fund

Child aged 7-15 years

A disabled child under 18 years of age

A child under the age of 18 who has HIV and other diseases according to list No. 255-FZ, Article 6, paragraph 5, paragraphs 4,5

Outpatient care for a sick child is paid in the following order:

1) the first 10 days are paid according to the average daily earnings, adjusted according to the length of the insurance period;

2) subsequent (starting from the 11th day) days - 50% of the average daily earnings based on Article 7, paragraph 3 No. 255-FZ.

Deadline for payment of temporary disability certificate

The sick leave accrued in the accounting department is paid to the employee on the day the wages are issued at the enterprise. There should be 2 such days - advance payment and salary. On the next date, the employee receives the benefit amount (subject to personal income tax). If the terms of payment of sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, you must briefly outline the essence of the case and attach evidence of the unlawfulness of the employer’s actions. The following documents may be used to confirm that sick leave payment deadlines have been violated:

A copy of the sick leave certificate;
A copy of the employment contract;
A payslip with the accrued amount;
A copy of the statement or statement from a plastic card account (for non-cash payments to staff);
Other documents.

Legislation changes in 2018

In the future, the threshold for receiving 100% payment for a temporary disability certificate may be increased from 8 years to 8.5. In the same way, the value of the minimum length of service for calculating 80% of the benefit will change: instead of the current 5 years, it may be 5.5 years. In this step-by-step manner, the Ministry of Labor proposes to gradually increase the insurance period for sick leave payments to previously unknown values.

In general, the bill developed by the Ministry of Labor provides for the payment of 100% benefits to those employees whose work experience is 15 years. If the length of service is less than 8 years, the benefit will be paid in the amount of 60% of the citizen’s average earnings. To date, the bill has not been adopted by the State Duma for consideration.

Any legislative changes regulating sick pay should be carefully studied by employers. The Social Insurance Fund may refuse payment if the documentation is completed in violation of the established procedure.

Calculation of sick leave in 2016 | Free online sick leave calculator

New rules for paying benefits from the Social Insurance Fund directly in 2018: the geography of regions is expanding

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A sick leave certificate is a reporting document, which is why it is recorded in a special register.

If it is discovered that a certificate of incapacity has been falsified, the offender will face criminal liability in accordance with current legislation.

You should pay attention to the fact that a certificate of incapacity for work can only be obtained from medical workers of those medical institutions that have a license.

At the same time, the law provides for the issuance of a document on temporary release from work only by certain medical employees, namely, the attending doctor and, in certain cases, a paramedic and a dentist.

A mandatory requirement for the provision of sick leave is the timely payment of contributions to the Social Insurance Fund of the Russian Federation.

Upon payment of these contributions, each employee can receive insurance, which can be used if necessary.

Design rules

In that situation, if an employee is on sick leave for health reasons, he is provided with a certificate of incapacity for work at the medical institution, which should be provided to the employer.

Based on this document, the required calculations will be made and benefits will be paid.

However, all this is possible provided that the sick leave meets the following requirements:

It is prohibited to make typos, make corrections or cross outs in the document;
the sheet must be certified by the personal signature of the doctor who issued this document, as well as the seal of the medical institution;
The document must reflect current information about the sick employee or his close relative in need of care, and the place of work, indicating the full name of the organization and the employee’s position.

You can use the certificate of incapacity for work for six months from the moment it was issued.

If during this period the document is not handed over to the head of the organization where the employee works, then the benefit will not be paid.

Payout calculation

The amount of social benefits for sick leave is influenced by 3 indicators:

employee's work experience;
the size of his average salary;
duration of the period of incapacity.

Based on this, the benefit will be calculated using the following formula: benefit amount = average salary + days spent on sick leave.

However, it is possible to change this amount in one direction or another depending on the employee’s accrued length of service: if he has worked for more than 8 years, he will receive 100% of the due payment, 5-8 years - 80%, less than 5 years - 60%.

In order to calculate the average salary, the employee’s income is taken for the last 2 years, which are the billing period. In this case, in the role of a variable that will indicate the number of days in it, you need to take 730, and it does not matter how many days there are in years.

Another point that should be clarified is that the state has established a maximum base for calculating sick leave payments for each year. In 2016, this figure was 718,000 rubles, that is, if the salary for 2016 exceeded this value, this indicator was used to calculate the average salary. In 2017, the maximum amount was set at RUB 755,000.

Taking all this into account, the maximum payment for sick leave in 2017 for each day of sick leave is calculated in this way (718000 + 755000) / 730 = 2017.8 rubles.

If the manager takes the minimum level of income as the employee’s salary, then the sick leave payment should be calculated as follows: the amount of benefits per day is equal to 7,500 rubles/30 days = 250 rubles.

This calculation method is used if the sick employee’s work experience is no more than six months.

In what cases is full compensation due?

The legislation establishes certain conditions, subject to which sick leave will be paid in the same amount as the employee’s salary.

This issue is discussed in more detail in Federal Law No. 225, which provides the following conditions under which you can receive a 100% payment:

The sick leave was received as a result of an employee’s illness or due to caring for a child undergoing treatment. In this case, the employee must have at least 8 years of work experience;
In cases where care is required for a child under the age of majority who is undergoing outpatient treatment, the sick leave was opened for only 10 days. Work experience must be more than 8 years;
The employee required leave due to the need to care for an injured or ill family member. In this situation, an employee can count on 100% sick pay if he has more than 8 years of work experience;
Women who are pregnant will receive benefits, but only if they have at least six months of work experience.

However, it is worth paying attention to such an important indicator as the limit on the base of contributions to the Social Insurance Fund of the Russian Federation, which can have a significant impact on the volume of payments.

If the amount of allocated funds turned out to be insufficient, in this case, even compliance with all the required conditions will ensure a 100% payment, but the final amount will be less than expected.

From this video you will learn how sick leave is paid.

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How much will I be paid for sick leave - 100% or 60%?

1. Temporary disability benefits for loss of ability to work due to illness or injury, except for the cases specified in part 2 of this article, during quarantine, prosthetics for medical reasons and after-care in sanatorium-resort institutions immediately after inpatient treatment, are paid in the following amount: 2. Temporary disability benefits for loss of ability to work due to illness or injury are paid to insured persons in the amount of 60 percent of average earnings in the event of illness or injury occurring within 30 calendar days after termination of work under an employment contract, official or other activity, during which they are subject to compulsory social insurance.

For what length of service is sick leave paid 100%?

What length of service is 100% sick leave paid for?

This question is interesting both for an ordinary employee and for an accountant calculating benefits. How length of service affects the amount of benefits and in what situations the employee will receive payment in full, we will consider in the material. The main conditions for payment of documents indicating the illness of employees are contained in a special regulatory legal act of the Russian Federation - the law “On compulsory social insurance.

In what cases is sick leave paid 100% and why?

In case of pregnancy, sick leave is paid at the rate of 100% if the length of service is more than 6 months; if the length of service is less than 6 months, then sick leave is paid based on the minimum wage. 100% sick leave is paid to employees who have suffered a work-related injury or occupational disease.

But in this case there is a payment limit. They won't give too much.

Sick leave is paid depending on the insurance rate and wages for the two previous years in the year the insured event occurred (that is, in 2015, the wages of 2014 and 2013 are taken into account). 100% is for 8 or more years of experience, 80% from 5 to 8 years, less than 5 years 60%.

If your work experience is at least 8 years, then you will be paid sick leave in the amount of 100 percent of your average monthly earnings. The procedure for calculating this average earnings has many features: it is taken into account for the two years preceding the month of illness.

100% sick leave payment

As of August 6, 2018, amendments to PBU 1/2008 “Accounting Policies of Organizations” come into force.

Thus, in particular, it has been established that in cases where federal standards do not provide for a method of accounting for a specific issue, a company can develop its own method.

Expenses for the acquisition of work (services) performed (rendered) by third parties are recognized for “profitable” purposes in the period in which the fact of performing these works (rendering services) is documented.

When is sick leave paid at 100%? Not always, because social insurance benefits depend on the employee’s length of service (Part 1, Article 7 of Law No. 255-FZ of December 29, 2006).

Therefore, not everyone can count on 100% sick pay. True, the employer, on his own initiative, may decide to pay additional benefits up to average earnings.

But this is a completely different situation.

Minimum wage. For dismissed employees, temporary sick leave is always paid in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment being met). Existing restrictions when paying for sick leave Payment of sick leave at an enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions: 1) Income base for 2015-2018.

Holidays and officially recognized non-working days are not deducted from the billing period.

In what cases is sick leave paid 100 percent?

There are reforms (changes) that receive wide resonance among the people and the press. For example, pension reform.

There are also those that cannot boast of wide publicity, but this does not mean at all that there are no innovations in their life.

Thus, in 2018, the procedure for calculating sick leave does not change, but it is worth taking into account the new billing period, the planned change in the minimum wage and the income limit.

When an employee can count on 100 percent sick leave

Normal performance of work depends on many factors.

And one of the key ones is the employee’s health status. It is quite natural that an employee who is feeling unwell will not work at full capacity, which will affect the overall result and may also negatively affect the quality of the work performed. In order to prevent such a development of the situation, sick leave for employees is provided at the highest legislative level.

juridicheskii.ru

Employer Opportunities

A natural question arises: For what length of service is 100% sick leave paid?? It is worth noting that the employer has the opportunity, at his own request, to give the employee a benefit increased to the average amount of his salary. But there are other cases when such benefits must be paid in full.

Also see “How sick leave is paid in 2016.”

First, you need to understand the general provisions regarding the calculation of benefits due on sick leave.

General rules

Payment of the amounts due on sick leave occurs upon the occurrence of certain cases specified in the law (social insurance agreement). So, in the ones listed below 100% sick leave payment may not take place and be less:

an employee is injured;
the employee is sick;
a person is caring for a sick or disabled family member;
the employee himself or his child (he must be under 7 years of age) is forced to stay at home in quarantine;
the employee received prosthetics according to medical indications;
The specialist is being treated in a sanatorium-type institution.

In all of the above cases, even if 100% sick leave payment does not happen, the main condition for the employee to receive money is his employer’s contributions to the Social Fund. insurance of Russia. In practice, this is done for every person officially employed by the company.

As for the amount of payment, the determining factor in its calculation is the employee’s length of service.

When sick leave is paid 100 percent size

Information about when length of service sick leave payment – 100% for 2016 year, presented in the table.

Also see “How sick leave is paid for child care under the new rules.”

As can be seen from these data, 100 percent sick pay with length of service] 8 years or more is due to a person if he has suffered an illness or injury, as well as the illness of his child or another family member in need of care. However, when sick leave is received in connection with the illness of a relative, they do not always pay for all the days on which the employee was released from performing his work duties.

They also take into account the base limit for insurance contributions to the Social Fund. insurance for a specific period. Therefore, even if we assume that experience will pay 100 percent sick leave, the final accrual on the sheet may be less than your expectations.

Also see “In what cases is sick leave not paid?”

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The amount of sick leave depending on the length of service when caring for a sick family member

If an employee was on sick leave due to the fact that he was caring for a sick member of his family, then payment for sick leave will depend not only on the length of service, but also on who was cared for (Parts 3, 4 of Article 7 of the Law of 29.12 .2006 N 255-FZ).

Insurance period for sick leave: what is included in it

The insurance period for sick leave includes the periods (Part 1, 1.1 of Article 16 of the Law of December 29, 2006 N 255-FZ):

work under an employment contract;
state civil or municipal, military and other services (fire fighting, service in the penal system, etc.);
other activities when a person was subject to compulsory social insurance for temporary disability and in connection with maternity. For example, when an entrepreneur voluntarily pays contributions to the Social Insurance Fund.

How to find out the insurance period for sick leave

The data for calculating the length of service for sick leave is taken from the employee’s documents: work record book, written employment contracts, certificates issued at the previous place of work, other documents (clauses 8, 9 of the Rules, approved by Order of the Ministry of Health and Social Development dated 02/06/2007 N 91). The length of military service can be confirmed by the employee's military ID.

When crossing any of the specified periods, only one of them is counted towards the length of service (Part 2 of Article 16 of the Law of December 29, 2006 N 255-FZ).

glavkniga.ru

How long do you need to work to get 100% sick leave (legal norms)

The main conditions for payment of documents indicating the illness of employees are contained in a special regulatory legal act of the Russian Federation - the law “On compulsory social insurance...” dated December 29, 2006 No. 255-FZ. In ch. 2 of this law reflects information about in what cases an employee has the right to receive sick leave, from what point sick leave payment is 100 percent and what length of service and documents are necessary to determine it, as well as about the main circumstances of sick leave payment, the amount of benefits and basis to reduce its size.

Note that the insurance period is the entire work activity of a citizen during which insurance premiums for compulsory insurance were paid.

How many years after employment is sick leave paid at 100%

If the employee’s work experience is less than six months, then the monthly benefit cannot be higher than the minimum wage, taking into account the coefficients.

For an algorithm for calculating benefits for less than 6 months of service, see the article “The amount of the minimum wage for calculating sick leave (2018,2017, 2016, 2015)” .

If the length of service is more than 6 months, but less than 5 years, then the benefit is paid in the amount of 60% of average earnings.

With 5 to 8 years of experience, the benefit increases to 80% of the average daily earnings.

If the employee’s length of service has crossed the 8-year mark, then the benefit is paid at 100%.

What document is needed to confirm work experience?

employment contracts;
certificates of experience issued by the employer;
extracts from orders;
personal accounts, payroll statements;
references from archives;
documents from the Social Insurance Fund on payment of insurance premiums;
other documents.

Certain time periods used to determine length of service should be highlighted, these include:

work on the basis of an employment contract;
various categories of public service, including military, municipal, etc.;
other activities in which the person was insured for the period of illness.

Algorithm for determining length of service in 2018 in a situation where sick leave is paid at 100 percent

Determine the date on which the insurance period is calculated. In most situations, it is identical to the onset of the disease.
Establish periods of professional activity included in the length of service.
Sum up the indicated periods according to the following rule: years with years, months with months, days with days.
Convert days to whole months, taking into account that 30 days are equal to 1 month, and add to the months calculated earlier.
Convert months to whole years, taking into account that 12 months are equal to 1 year, and add to the years calculated earlier.

From what period does the payment of benefits for caring for a sick relative change?

You can receive 100% sick leave with over 8 years of experience not only when the document is issued directly to the sick employee. Also, this amount of benefit is provided in a situation where the document is drawn up while caring for a sick family member.

It should be taken into account that if care was provided for a child undergoing inpatient treatment or for another family member, then sick pay is calculated depending on the length of service. If care was provided for a child undergoing outpatient treatment, then 100% payment for sick leave in 2018 (the percentage of payment in this case is determined by length of service) is carried out only for the first 10 days of illness, and the remaining days of illness - in the amount of 50%. from average earnings.

Regarding payment of sick leave for child care, read the material “How is sick leave paid for child care” .

In addition, during maternity leave, 100% sick leave is paid, length of service is not taken into account.

NOTE! Payment for sick leave involves inclusion in the calculation of the entire period of illness, which is specified in this document. However, it should be noted that some days may be excluded from this period, for example, if on these days the employee took vacation at his own expense / study leave or the period of illness occurred during a period of downtime.

Results

Based on the above, we conclude that sick leave is paid at the rate of 100% if the experience is 8 years or more, and it must have official documentary confirmation. In connection with pregnancy and childbirth, sick leave is always paid 100%, the length of service does not matter.

About the nuances that affect both the determination of the amount of length of service and the use of coefficients for calculating benefits depending on its duration, read the article “Dependence of sick leave pay on length of service 2017-2018”.

The amount of benefits paid for illness or when caring for a family member depends not only on the amount of wages, but also on the duration of the employee’s working activity. In the article we will tell you what indicators the payment of sick leave in 2018 depends on: the percentage depends on the length of service, the amount depends on the average earnings, in short. But there are other nuances. In this article we will look at the procedure for paying sick leave, how to determine length of service and on the basis of what documents.

To pay for days missed due to illness, you must issue a sick leave certificate. It must be issued to a citizen when seeking medical help if an illness prevents him from performing his work duties. Also, a certificate of incapacity for work is issued to a relative when caring for a sick family member: a child or an adult.

Sick leave pay depending on length of service

Why sick leave is not always paid in the amount of 100%, at what length of service an employee will be paid for disability based on the minimum wage - let's look at it in more detail.
The dependence of the percentage of payment for disability and length of service is given in Part 1 of Article 7 of Federal Law No. 255-FZ of December 29, 2006. The payment percentage for continuous operation is:

8 years or more - 100%;
more than 5, but less than 8 years - 80%;
less than 5 years - 60%.

Also, Part 6 of Article 7 of Law No. 255-FZ stipulates payment of disability to an employee whose duration of employment is less than 6 months, in an amount not exceeding the minimum wage for a calendar month. The minimum wage is currently set at 9,489 rubles. (Federal Law 421-FZ of December 28, 2017). From 05/01/2018 it will be 11,163 rubles. (Federal Law No. 41-FZ of 03/07/2018).

A certificate of incapacity for work issued due to pregnancy and childbirth is always paid at 100%, regardless of the employee’s length of insurance.

How to calculate length of service for sick leave

The length of service for calculating sick leave in 2018 is calculated according to the rules established by Order of the Ministry of Health and Social Development No. 91 of 02/06/2007.

The length of service required to pay sick leave is determined according to the work record book, as well as other supporting documents. It should include all periods of work or service of the employee.

The calculation of length of service for sick leave does not include study time, even if an entry about it is made in the work book.

Military service is included in the calculation. If there is no record of it, then the period of service can be confirmed by a military ID.

The question often arises: is sick leave included in the length of service? When calculating the insurance period, it is necessary to remember that there are no periods not included in it. All work time while a person is listed as an employee of the organization should be included, without excluding the time:

illness;
next vacation;
maternity leave and parental leave;
other absence from work.

In order to determine the length of service for sick leave in 2018, use the following procedure:

Calculate complete calendar annual periods of work or service (January 1 to December 31).
Count the complete calendar months (from the 1st to the last day of the month) that are not included in the complete calendar years.
Determine the number of days not included in complete years and months.
Convert days to months, based on the calculation 30 days equals 1 month.
Convert every 12 months to years.

Procedure for calculating temporary disability benefits

To calculate benefits, use the formula:

Payment for the employee's sick leave is made for all days of illness. The maximum duration of the disease is 12 months. Payment is made for calendar days, including weekends and holidays.

How much sick leave is paid for caring for a calendar year:

for an adult or if a child is over 15 years old - no more than 30 days and no more than 7 days in one case;
for a child from 7 to 15 - no more than 45 days and no more than 15 days in one case;
if the child is under 7 years old - no more than 60 days (in exceptional cases - 90);
for a disabled child - no more than 120 calendar days.

How to determine average daily earnings

Determine the average earnings to pay for disability using the formula:

The calculation period for temporary disability benefits is two calendar years preceding the year in which the employee fell ill. That is, if an employee fell ill on April 15, 2018, then the employee’s earnings received in 2016 and 2017 should be included in the calculation.

The calculation includes all payments to the employee from which insurance premiums for compulsory insurance in case of temporary disability and in connection with maternity were calculated. In this case, payments from the previous place of work are also taken into account if the employee has recently started work. Earnings data is taken into account on the basis of a certificate issued by the previous employer and drawn up in accordance with Order of the Ministry of Labor No. 182n dated April 30, 2013.

Payment of sick leave in 2018: changes, latest news

The base for calculating the amount of payment for a certificate of incapacity for work cannot be less than 24 times the minimum wage. The benefit should also be calculated based on the minimum established wage if the employee had no earnings in the previous 24 months.

Since from May 1, 2018, the minimum wage amounted to 11,163 rubles, the minimum base is equal to: 11,163 x 24 = 267,912 rubles.

The maximum size of the base is limited by the maximum base for calculating social insurance contributions in the billing period. In 2018 it is 1,473,000 rubles. (755,000 + 718,000).

Calculation of length of service for sick pay

During the period of temporary incapacity for work of an employee due to his illness or injury, as well as during the period of release from work in connection with caring for a sick family member, the employee has the right to receive benefits if he has sick leave. The amount of benefits paid on the basis of such sick leave depends on the employee’s length of service. That is, how much percentage of average earnings an accountant will take into account when paying for sick leave is determined by length of service: the more experience an employee has, the higher the percentage of paid sick leave. The correspondence between the insurance period and what share of average earnings an accountant should use when calculating sick leave in 2017-2018 is shown in the table.

Sick leave pay depending on length of service 2017-2018 (Part 1, Article 7 of Law No. 255-FZ of December 29, 2006)

In other words, if your employee gets sick, he will receive sick pay in the amount of 100 percent of average earnings only if he has worked for 8 years or more.

The amount of sick leave depending on the length of service when caring for a sick family member

Insurance period for sick leave: what is included in it

The insurance period for sick leave includes the periods (Part 1, 1.1 of Article 16 of the Law of December 29, 2006 N 255-FZ):

work under an employment contract;
state civil or municipal, military and other services (fire fighting, service in the penal system, etc.);
other activities when a person was subject to compulsory social insurance for temporary disability and in connection with maternity. For example, when an entrepreneur voluntarily pays contributions to the Social Insurance Fund.

How to find out the insurance period for sick leave

When crossing any of the specified periods, only one of them is counted towards the length of service (Part 2 of Article 16 of the Law of December 29, 2006 N 255-FZ).

How to calculate the insurance period for sick leave

Answering the question of how to calculate the length of service for sick leave, let's start with the fact that it is determined on the date of onset of temporary disability (part 3 of article 16 of the Law of December 29, 2006 N 255-FZ, clause 7 of the Rules, approved by the Order of the Ministry of Health and Social Development dated 06.02.2007 N 91).

By the way, is sick leave itself included in the length of service? Yes, if in the future your employee falls ill again, the current period of temporary disability will need to be taken into account when calculating the length of service to pay for the next sick leave (Part 1, 1.1 of Article 16 of the Law of December 29, 2006 N 255-FZ).

The calculation of length of service for sick leave is based on full years and full months (clause 21 of the Rules, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 02/06/2007 N 91, Letter of the Social Insurance Fund dated 10/30/2012 N 15-03-09/12-3065P). That is, first, the length of service for sick leave in 2017 - 2018. The employee's full years and months of work are counted. And then the procedure is like this:

count the total number of days not included in full months and years;
Convert this number of days into months according to the rule: 30 days are equal to 1 month. That is, divide the number of days by 30 and for further calculations take only the whole part of the value obtained by division. It will correspond to the number of whole months;
if the resulting sum of whole months turns out to be more than 12, then the months will need to be converted to whole years according to the rule: 12 months are equal to 1 year. Months that are not included in whole years remain whole months for counting.

The calculated values of whole months and years must be added to the whole months and years initially taken into account when calculating the length of service for sick leave in 2017/2018 (in the very first step of the calculation).

The length of service obtained must be indicated on the employee’s sick leave certificate, also in whole years and months.

How is sick leave paid in 2018?

There are reforms that receive wide resonance among the people and the press. For example, pension reform. There are also those that cannot boast of wide publicity, but this does not mean at all that there are no innovations in their life. Thus, in 2018, the procedure for calculating sick leave does not change, however, to calculate temporary disability benefits, you need to take into account the changes in the billing period and average daily earnings that have come into force. In addition, you need to take into account the fact that the maximum and minimum amounts of sick leave payments have been changed. This material provides information that allows you to understand the intricacies of such calculations for an employee.

Who pays for what?

Since January 2013, sick leave (also known as temporary disability certificate) has been paid by the Social Insurance Fund (SIF), and not by the employer as before. However, the provision remains in force that the employer pays benefits for the first three days from his own funds, and for subsequent days - from the Social Insurance Fund.

Previously, the employee brought sick leave to the accounting department, after which the employer paid him for the days spent on treatment. Having paid the employee, the employer reported to the Social Insurance Fund about the funds that he spent to pay for sick leave. In turn, the fund, by exactly the same amount, reduced the amount of the mandatory contribution to the employer, which the latter is obliged to pay at the end of each year - 2.9% of the employee’s annual salary. Now employers are partly freed from worries, and the Social Insurance Fund pays the employee for the days spent on treatment. At the same time, payment for benefits for pregnancy or caring for a sick child in 2018 occurs in full at the expense of the Social Insurance Fund. However, it is still necessary to take sick leave to the accounting department at the place of work.

Important! If an employee quits but is not officially employed, he can count on benefits within 30 calendar days.

How are payments calculated?

As before, sickness benefits are calculated from the employee's income for two years. That is, to calculate the payments due, the employee’s earnings for the last two years preceding the year in which the insured event occurred are taken into account. For example, if you get sick this year, then the calculation will include earnings for 2017 and 2016 (730 days). Naturally, only those funds generated from official income from which the employer paid insurance contributions to the Social Insurance Fund will be “admitted” to the calculations.

Having summed up the official income for two years (for 2016, you can take into account payments within 718,000 rubles, for 2017 - within 755,000 rubles), you need to divide the value by 730. The result obtained will be the average daily income, which is also taken into account when calculations of payments for certificates of incapacity for work.

For example, if your salary for 2017 was 645 thousand, and for 2016 580 thousand rubles, then the average daily income will be 1678 rubles (240,000 + 360,000 / 730 = 1678.08). You can receive 100% of the payment (in our example, 1,678 rubles per day of treatment) only if the insurance work experience is 8 or more years. If the insurance period is more than 5 but less than 8 years, then you will receive 80% of the average daily income (in our example - 1,342 rubles). Having less than 5 years of insurance experience, you can only get 60% (in our example - 1,006 rubles). Let’s imagine that you spent 4 days on treatment (sick leave). If your insurance experience is 8 or more years, then in four days you will receive 6,712 rubles, according to our example (1678 * 4 = 3284). Please note that the calculation takes into account not the length of service, but the insurance period.

Important! Do not confuse work experience with insurance experience. Currently, accruals for all kinds of social and insurance payments, including the calculation of sick leave, are based on the insurance period. It doesn’t matter how long the employee worked (length of service), the only important thing is how much money was transferred to the employee’s insurance account and how long these payments were made (length of service). Simply put, if an employee worked for a “gray” company where the employer did not make insurance contributions, then his insurance length will be significantly less than his length of service. The insurance period includes work under an employment contract, state and municipal service, employment in activities during which the employee was subject to compulsory medical insurance, for example, the period of work as a lawyer or individual entrepreneur, service in the armed forces of the Russian Federation, the Ministry of Emergency Situations, the Ministry of Internal Affairs and other law enforcement agencies.

If the salary is above average...

For those who receive wages above the national average, it will be important to find out about the maximum average daily income, which in 2018 is 2,017.81 rubles (for comparison: in 2017 - 1,780.82 rubles). This meaning was not taken out of thin air, but has a logical basis. Since the average daily income is calculated from the last two years preceding the year when the insured event (illness) occurred, the maximum income values for 2017 and 2016 are summed up. In 2017, the maximum value was set at 755,000, in 2015 – 718,000 rubles. Thus, the maximum value of average daily income in 2017 is: 670,000 + 718,000 / 730 = 2017.81 rubles. Therefore, it will not be possible to receive more than this amount per day of illness.

Interesting! In 2013, a law limiting payments for temporary disability came into force. The reason for the signing was an incident when 12 players of the Zenit club “sicked” in the amount of 162 million rubles during the year. Naturally, the FSS had to reimburse this money. The most interesting thing in this case is that, acting in accordance with the law, the football club transferred only 6 million to the FSS for the same year. The fund’s “profitability” is obvious here - it paid out 162 million and received only 6 million.

The above calculations apply only to those who have submitted a 2-NDFL certificate from their previous place of work, if, of course, the place of work has changed in the last two years. For those who changed their place of work but did not submit a 2-NDFL certificate at the new place, sick leave will be calculated based on the minimum wage (minimum wage) - 9,489 rubles.

This calculation will be slightly different. For example, let’s imagine that the employee was undergoing treatment from January 17, 2018 to February 6, 2017. The specific example concerns two months: January and February. For each month, it is necessary to make your own calculation, since the months have a different number of days: January - 31 days, February - 28 days. Calculation of benefits for January days will be as follows:

9489 (minimum wage) * 14 (days of treatment in January) / 31 (days in a month) = 4285.35 rubles.

Calculation for February:

9849 (minimum wage) * 6 (days of treatment in February) / 28 (days per month) = 2110.5 rubles.

Adding up the values, we get: 4285 + 2110 = 6395 rubles - the total payment for the days spent on treatment.

Important! Only those who have 8 or more years of insurance experience (100%) can count on the resulting amount.

For those who have suffered injuries or occupational illnesses

For those employees who, as a result of their work activities, received injuries or illnesses associated with the costs of the profession, benefits are calculated according to a certain limit. Only in this case, the benefit will be paid in one hundred percent of the average earnings, but monthly payments cannot exceed four times the maximum monthly insurance payment. For 2018, the maximum monthly payment for compulsory social insurance against industrial accidents and occupational diseases, in accordance with the law of December 19, 2016 No. 417-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2017 and for the planning period of 2018 and 2019 ", is 72,290 rubles.

Electronic sick leave – what is it?

In Russia, there is a long-overdue need to transfer the huge document flow associated with printing sick leave certificates into electronic form: about 40 million sick leaves are issued in the country every year, and more than 100 million rubles are spent on printing forms.

On July 1, 2017, a law came into force in Russia that made it possible to introduce electronic sick leave throughout the country. In other words, from this moment on, clinics and hospitals have the right to issue certificates of incapacity for work in electronic form, which have equal legal force with paper counterparts.

Electronic sick leave is generated in the automated system of the Social Insurance Fund and is designed to simplify the registration and payment of sick leave. Doctors now only have to sign electronically and send sick leave to the fund. At the same time, sick employees no longer need to take their sick leave certificate to the human resources department at their place of work. This is very convenient, especially if the employee gets sick while away from the place of registration on vacation or on a business trip. If this happens, the medical institution of the locality where you are located can issue you an electronic sick leave, which will be transferred via the electronic system to your employer and accepted for payment. However, it must be taken into account that electronic sick leave is issued at the request of the patient.

Important! The medical organization issuing sick leave and your employer must be participants in the system for generating electronic sick leave.

As before, sickness benefits are calculated from the employee's income for two years. That is, to calculate the payments due, the employee’s earnings for the last two years preceding the year in which the insured event occurred are taken into account. For example, if you get sick this year, then the calculation will include earnings for 2016 and 2015 (730 days). Naturally, only those funds generated from official income from which the employer paid insurance contributions to the Social Insurance Fund will be “admitted” to the calculations.

Having summed up the official income for two years, it is necessary to divide the value by 730. The resulting result will be the average daily income, which is also taken into account when calculating payments for a certificate of incapacity for work. For example, if your salary for 2016 was 645 thousand, and for 2015 580 thousand rubles, then the average daily income will be 1678 rubles (240,000 + 360,000 / 730 = 1678.08). You can receive 100% of the payment (in our example, 1,678 rubles per day of treatment) only if the insurance work experience is 8 years or more. If the insurance period is more than 5 but less than 8 years, then you will receive 80% of the average daily income (in our example - 1342 rubles). Having less than 5 years of insurance experience, you can only get 60% (in our example - 1006 rubles). Let’s imagine that you spent 4 days on treatment (sick leave). If your insurance experience is 8 or more years, then in four days you will receive 6,712 rubles, according to our example (1,678 * 4 = 3,284). Please note that the calculation takes into account not the length of service, but the insurance period.

100% sick leave. At what length of service is it paid?

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