60 from average earnings. Sick leave benefits - rules for calculation and payment, terms, amounts and conditions for receipt. Caring for a sick family member

The sick leave calculator is designed to calculate temporary disability benefits according to the sick leave certificate.

For calculations, you need to have a sick leave certificate and a certificate of earnings for the last two calendar years preceding the insured event. If the experience is less than six months, the average monthly salary should not be indicated, since the calculation will be made according to the minimum wage.

Calculation of sick leave in 2019

You can do the calculations yourself.

1. First of all, you need to calculate your actual earnings. To do this, you should sum up all salaries and other payments for the last two years. Actual earnings FZ= Z1+32+Z3+…+Z24, where Z1+32+Z3+…+Z24– salary for each of the 24 months preceding sick leave. Having calculated the amount, see if it exceeds the limit, namely for 2015 you can take a maximum of 670,000 rubles, for 2016 - 718,000 rubles, for 2017 - 755,000 rubles. for 2018 - 815,000 rubles

2. Then calculate your average daily earnings. To do this, divide the resulting amount by 730.

Average daily earnings SDZ = FZ:730.

If an employee has worked for less than 6 months, then his sick leave is considered according to the minimum wage.

The maximum average daily earnings for calculating benefits in 2019 is RUB 2,150.68 ((RUB 755,000 + RUB 815,000) : 730 days), if the earnings are higher, then for the calculation you should take 2,150.68 rubles. rub.

3. The next step is to multiply the average daily earnings by the corresponding length of service coefficient and the number of days of disability. Benefit amount SP = SDZ*%*ND, Where,

% - experience coefficient,

ND– the number of days of incapacity for work, according to the sick leave certificate.

The length of service coefficient is taken based on the total length of service:

• experience more than 8 years – 100%,
• experience from 5 to 7 years – 80%,
• experience from six months to 5 years – 60%,
• less than six months of experience - calculation according to the minimum wage.

If your experience is less than six months, then use the following formula to calculate:

(minimum wage *24: 730) *60%* number of days = amount to be paid.

If you do not want to waste time calculating benefits yourself, then use our sick leave calculator above.

Payment for sick leave is made according to special rules. To calculate benefits, an organization needs to know the employee’s insurance length, since the amount of payment will depend on its duration. You will also need to determine the billing period and. In order not to make mistakes when calculating, you need to know all the basic rules, which we will discuss in the article.

From this article you will learn:

• how sick leave is paid;
• what are the terms of payment for sick leave;
• how to calculate sick leave;
• What is the amount of sick pay?

How is sick leave paid?

The procedure for paying sick leave has been established Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity"(hereinafter we will call it - Law No. 255-FZ).

Let us note that the employee will receive such sick leave benefits both if he gets sick and in a situation where he or another family member needs it. The benefit is also paid if the employee needs to stay at home in a situation where quarantine is declared in the kindergarten ( Clause 3 Part 1 Article 5 of Law No. 255-FZ). However, the rules for paying benefits in these situations will vary.

Therefore, the importance of personnel workers for paying sick leave is very high. They are the ones who make the calculations, taking into account all the necessary information about the employee’s work activity.

To calculate length of service, it is necessary to take into account the information about the work that is contained in the employee’s work book. The personnel officer will need to count all periods of work indicated in the work book, sum them up and thus determine for calculating benefits.

Terms of payment for sick leave

We have already said that for sick leave payment The employee's insurance record is important. However, in addition to this, it is necessary to pay attention to the special information indicated on the sick leave certificate. For example, a sick leave certificate may contain information about an employee’s violation of the regimen prescribed by a doctor. For this purpose, there is a special line on the sick leave sheet - “Notes on violation of the regime.”

Most often, a sick leave certificate contains the following codes in this section:

• 24 - late attendance at a doctor’s appointment;
• 25 - going to work without being discharged;
• 26 - refusal to refer to a medical and social examination institution.

It is important to pay attention to this line due to the fact that if the regime is violated without good reason, it may be reduced. And the employer in such a situation will need to find out the presence or absence of valid reasons for violating the regime.

You should also pay attention to the presence of code 45. This code means that the employee has a disability. It is important for an employee to know about disability due to the fact that the duration of the payment is limited. The fact is that sick leave benefits are paid to disabled employees:

• no more than 4 months in a row;
• or no more than 5 months in a calendar year.

Payment of sick leave: condition 44

Another condition for accruing sick leave is code 44 in the column " Accrual conditions " This code means that the employee worked in the Far North and equivalent areas until 2007 and continues to work in these areas. The presence of this code means that the benefit is paid in the amount of 100 percent of average earnings.

Explains this position FSS of Russia in a letter dated March 13, 2007 No. 02-13/07-1790. The fact is that the calculation of benefits for employees working in the Far North and similar areas was different. Before January 1, 2007, such employees were entitled to receive increased benefits. And at present, if an employee began working in the regions of the Extreme Server before January 1, 2007, the previous preferential rules remain for him. However, the maximum benefit cannot exceed 100 percent of average earnings.

Download documents on the topic:

Minimum sick pay

We have already said that in a situation where an employee has a short insurance period, namely less than six months, the accrual of sick leave will be determined based on. The minimum wage must also be taken into account in the event that an employee, without a good reason, has violated the regime prescribed by the doctor. But in this case, the benefit, based on the minimum wage, is not calculated for the entire period, but only from the day the regime was violated.

Let us remind you that today the minimum wage is 7,500 rubles. From July 1, 2017, the minimum wage will be increased to 7,800 rubles ( Art. 1 of the Federal Law of December 19, 2016 No. 460-FZ).

The procedure for paying sick leave will be as follows. In this case, e is calculated using the formula. The size of the federal minimum wage (set at the date of onset of illness) must be multiplied by 24 months and divided by 730. Thus, we will determine the average daily earnings to pay for benefits.

Further, with short work experience, it must be taken into account that the benefit is paid in the amount of 60 percent of average earnings. Therefore, the resulting average daily earnings, calculated based on the minimum wage, must be multiplied by 60 percent.

Payment of sick leave will be made based on the received value multiplied by the number of days of illness.

Sick leave leaf(fragment). Purpose sick leave benefits based on the minimum wage

After the accounting department has calculated the amount of benefits due to the employee according to the worksheet, he must receive it on the nearest day established for the payment of wages at the enterprise. There should be at least two such days - on one the advance payment is issued, on the other - the final payment for the month worked. The amount of sick leave benefits is considered income and personal income tax is withheld from it.

If the employer violates, the employee has the right to file a complaint with the control and supervisory authorities: the State Labor Inspectorate, the prosecutor's office or the court.

Therefore, it is important for the employer not only to correctly calculate the benefit, but also to issue it to the employee on time. It is he who is entrusted with the responsibility for timely and correct payment of benefits due to the employee. The employer must monitor all changes made to the current legislation regarding the procedure and conditions for paying sick leave.

Meanwhile, the organization pays only for the first three days of illness at its own expense. The rest of the FSS of the Russian Federation is subsequently reimbursed to the employer.

But when reimbursing the amounts paid by the organization, the FSS of the Russian Federation checks the correctness of the payment of benefits. And if the organization makes errors in or in the calculations, the fund may refuse to reimburse the amounts spent.

The illness of an officially employed employee is a reason to turn to your employer for compensation. How is sick leave paid in 2019? What is the procedure for receiving temporary disability benefits? What is sick leave, and how to calculate the amount of benefits?

Payment of sick leave in 2019 is the employer’s obligation to reimburse citizens for costs in the form of disability benefits while on sick leave according to the Labor Code of the Russian Federation.

What does a temporary disability certificate look like?

An employee who was undergoing treatment and was absent from the workplace for this reason must provide his employer with a sick leave certificate (temporary disability certificate). This document is issued by the attending physician and looks like this:

Normative base

Legal regulations that may be needed when calculating sick leave benefits:

• • Labor Code of the Russian Federation;
  • Federal Law No. 255-FZ of December 29, 2006;
  • Decree of the Government of the Russian Federation No. 375 of June 15, 2007;
  • Order of the Ministry of Labor of the Russian Federation No. 182n dated April 30, 2013;
  • reference information “Minimum wage in the Russian Federation.”

Who can count on paid sick leave?

Formally, anyone who pays contributions to the Social Insurance Fund (SIF) can receive sickness benefits, i.e. any officially employed citizen, or someone fired from work and sick within 30 days after the day of dismissal. Please note that you can go on sick leave not only because of your own illness, but also due to the illness of a child or relative.

Russian legislation clearly states the reasons why a citizen has the right to receive the status of temporarily disabled and count on sick leave benefits. So, sick leave is paid if:

• the employee falls ill and is unable to perform work duties;
• the employee was injured (including work-related);
• the employee has had an abortion and is undergoing a recovery period;
• the employee did IVF (underwent the in vitro fertilization procedure);
• the citizen is in quarantine (the entire quarantine period is taken into account);
• the employee is undergoing inpatient treatment;
• the employee is undergoing sanatorium treatment;
• an employee is forced to care for a sick relative (child, elderly person, etc.)

Calculation of sick leave in 2019

The amount of temporary disability benefits is influenced by three factors:

• employee experience,
• the size of his average daily earnings,
• duration of sick leave (period of incapacity for work).

The formula for calculating the benefit amount looks like this:

Benefit amount = average daily earnings * period of incapacity for work (number of days according to sick leave)

Moreover, this amount may vary depending on the citizen’s total work experience: if he worked for 8 or more years, the benefit will be 100% of the amount received; from 5 to 8 years – 80%; less than 5 years - 60%.

To calculate the average daily earnings, the employee’s income for the calculation period equal to the last two calendar years is taken. Accordingly, to calculate benefits in 2019, it is necessary to take data for 2016-2017. This will be the billing period. The variable for the number of days in two years should be 730, regardless of the actual number of days in each year. Another important clarification: the state sets the maximum base for calculating temporary disability benefits in each calendar year. In 2017, this “bar” was set at 755,000 rubles, i.e. if an employee’s income for the 2017 calendar year exceeded this amount, this amount should be taken into account when calculating the average daily earnings. In 2016, officials set the maximum income amount at 718,000 rubles. In accordance with this, you can calculate the maximum amount of sick leave in 2019 for each day you are on sick leave:

(718000+755000)/730 = 2017.81 rub.

If an employer uses the minimum wage (minimum wage) as an indicator of a citizen’s income, he is obliged to calculate sick leave benefits as follows:

Allowance per day = 9489 rub. / 30 days = 316 rub.

This calculation method is used when the sick employee’s work (and therefore insurance) length of service does not exceed 6 months.

Finally, the total amount can be changed upward due to the coefficients that are established by the constituent entities of the Russian Federation (example: regions of the Far North).

Examples of calculating sick leave

1. An employee of the enterprise spent 17 days on sick leave in 2019. His income for 2017 amounted to 600 thousand rubles, for 2016 - 500 thousand. The total insurance experience is 10 years.

Finding the average daily earnings: (600000+500000)/730 = 1506 rub.

Payment of sick leave: 1506 * 17 = 25602 rub.

2. An employee of the enterprise spent 27 days on sick leave in 2019. His income for 2017 amounted to 800 thousand rubles, for 2016 – 600 thousand. The total insurance experience is 10 years.

Finding the average daily earnings: (755000+600000)/730 = 1856 rubles.

Payment of sick leave: 1856 * 27 = 50112 rub.

1. An employee of the enterprise spent 15 days on sick leave in 2019. His income for 2017 amounted to 750 thousand rubles, for 2016 there was no income. The total insurance experience is 10 years.

Average daily earnings: 750000 /730 = 1027 rub.

Payment of sick leave: 1027 * 15 = 15405 rub.

1. An employee of the enterprise spent 15 days on sick leave in 2019. His income for 2017 amounted to 800 thousand rubles, for 2016 there was no income. The total insurance experience is 6 years.

Average daily earnings: 755000 /730 = 1034 rub.

Payment of sick leave: 1034 * 0.8 * 15 = 12,408 rub.

How is sick leave paid?

The employee must receive the payment due on sick leave within 30 days, counting from the first day of illness. In practice, sick leave is most often paid on payday (with the corresponding item indicated on the payslip - sick leave).

Such compensation must be paid in full for the period during which the employee was ill. Accordingly, the sick leave must be closed on the day the employee returns to full working capacity and returns to work.

In cases where, during sick leave, a citizen received the status of a disabled person, he must receive benefits for 4 consecutive months, or five months in one calendar year. For those who contract tuberculosis, compensation must be paid for the entire period until the disability group is registered.

Separate deadlines are established by law for those caring for relatives:

When concluding a short-term employment contract (term - up to six months) and absence on sick leave immediately during its validity period, the period of stay on paid sick leave is limited to 75 calendar days.

Temporary disability benefit: required documents

The employer to whom the employee applies with a request to pay the required benefits is obliged to request sick leave (it is on this basis that compensation is calculated). You can also receive money during a personal visit to the FSS office, where you will have to provide:

• sick leave,
• passport,
• a copy of the work book.

About social insurance (temporary disability)

Let us recall that Federal Law No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” dated July 24, 2009 () obliges every Russian citizen to participate in the social insurance program and in a timely manner pay contributions (in the case of officially employed persons, employers take on this responsibility). For its part, the insurer (Social Insurance Fund) undertakes to pay compensation upon the occurrence of an insured event in the amount established by the relevant legal acts.

By the way, for the Social Insurance Fund there are several insured events, upon the occurrence of which the fund is obliged to pay money:

• temporary disability (illness, caring for a sick relative);
• birth of a child;
• child care up to 1.5 years;
• pregnancy and childbirth;
• registration in the early stages of pregnancy;
• burial.

With regard to compensation in the form of compulsory social insurance benefits in case of temporary disability and in connection with maternity, there is a separate provision for foreign citizens. From January 1, 2015, any foreign citizen temporarily staying in Russia can be considered a person insured in the compulsory social insurance system and count on receiving compensation for sick leave only if his employer makes payment for insurance contributions to the Social Insurance Fund of the Russian Federation. In this case, the period for making payments must exceed 6 months, if they are summed up until the onset of temporary disability.

For citizens of a number of countries (Kazakhstan, Armenia, Belarus, Kyrgyzstan - members of the EEC) the opportunity to receive all existing types of benefits provided for by the compulsory social insurance program is open (from January 1, 2015)

Additional materials on the topic:

How to calculate maternity leave in 2019: online payment calculator and everything about maternity leave Benefits, benefits and pensions for single mothers from January 1, 2019 Unemployment benefits in 2019

Legislation is gradually changing, improving for citizens. 2019 promises many innovations in all regulatory areas. Let's take a closer look at the issue of sick leave and payments related to compensation for temporary disability.

The whole truth about sick leave

A certificate of incapacity for work, or, as it is most often called, a sick leave certificate, is an important document for both a citizen and the organization where he works. After all, this sheet is the primary justification for the fact that the employee did not skip work.

And according to it, the accounting employee will calculate benefits for the time the employee was sick (or sick leave).

This document can be obtained not only by an employee on the occasion of his own illness, but also by a woman expecting a child, a citizen who is caring for his relative or a child, a person undergoing sanatorium treatment, as well as other individuals provided for by the legislation of the Russian Federation.

Since the FSS has assumed the obligation to pay for sick leave, insured events include “occupational” diseases and work-related injuries.

How to make a sick leave certificate without errors in 2019?

The sheet is generated and also issued on a special form, which is approved by the Ministry of Health and Social Development. A valid sick leave cannot be issued by any medical institution, as is commonly believed, but only by one that has access to medical activities.

To receive a certificate of incapacity for work, you only need to have an identity document with you. Other documents, including an insurance policy, are not needed.

The newsletter can be taken during the first visit to the doctor or when the sheet is closed. The date of the first request is indicated in the “Date of issue” paragraph. When contacting a doctor after work, it is better to ask him to sign the sick leave the next day.

Otherwise, a double situation will arise: a person has worked all day and the sheet is opened on the same date. The employer will not pay both wages and benefits for this day.

It is also prohibited to issue sick leave “retrospectively”.

A situation may arise that the disease occurred abroad and doctors issued a certificate there. A person can claim the right to compensation in the Russian Federation if he legalizes the issued certificates and submits them to his medical institution.

If the illness falls during paid leave, it can be extended by the number of days that the person was sick. Or postpone it, having agreed upon this fact with management, to another date. In this case, sick leave is issued as usual.

But you cannot extend your vacation at your own expense, and sick leave will be opened only after it.

No one can say how many people will get sick. But according to the law, the attending physician can prescribe a sheet for a maximum of 15 days, a dentist - for a maximum of 10 days.

If there is still a need to extend sick leave, then this is done by a medical commission and for only 15 days.

After the certificate of incapacity for work is closed, it must be submitted to the accounting department. The leaf remains valid for no more than six months.

But, of course, you can’t hesitate, because this is a document confirming that the person did not skip the work process.

Rules for calculating sick leave payment in 2019

2018 did not bring global innovations in the calculation of cash benefits for sickness. The compensation accrued for the time while a person was on sick leave is not determined by a specific amount. It all depends on the salary and insurance experience of the citizen.

It is worth noting that if the average salary for the years taken into account exceeds the established limit, then the maximum allowable amount will be taken for calculation.

An employee’s insurance period is the period during which he was, in fact, insured against his temporary disability.

This includes:

1. Work under a standard employment contract/
2. State or municipal service/
3. Work as an individual entrepreneur, priest, deputy, etc./
4. Work in law enforcement agencies, military service.

Conventionally, the entire calculation of sick leave occurs as follows:

• calculation of the average salary for a specified period;
• calculation of average earnings per day;
• calculating the amount of benefit per day;
• determination of the benefit amount.

If the insurance period does not exceed six months, then each month spent on sick leave is covered by one month. That is, from January of this year this amount is equal to 11,280 rubles.

The employer must remember that three days at the beginning of sick leave are paid directly by the organization, and the subsequent days are paid by the Social Insurance Fund.

Calculation and payment of sick leave for a permanent employee and external part-time worker in 2019

To calculate sick leave, a permanent employee must adhere to the following scheme:

1. Over the past few years, the total income base on which insurance accruals went is taken.
2. The resulting final result is divided by 730 days (the average earnings are obtained).
3. The percentage of payment is determined taking into account the insurance period.

For example: a person has been working for five years at the same enterprise. His income base for two years is 335,200 rubles.

335,200 / 730=459.18 (rub.);

459.18 * 60% = 275.51 (rub.).

Every day while on sick leave, a permanent employee will be paid 275.51 rubles. The first three days will be paid by the organization - 826.53 rubles; the remaining benefit is the Social Insurance Fund.

To calculate sick leave for a part-time employee, you must adhere to the following scheme:

1. To apply for sick leave at a medical institution, you must ask for several sheets on which your main place of work and second job are indicated.
2. When working for a long time in one place, the employee develops an income base, based on which both employers will pay for sick leave.
3. If over the past two years an employee has moved from one place of work to another, then you need to take a certificate in form 180H from each organization.
   Upon presentation of these certificates at work, the employee will be paid a cash benefit (Article 13 of Federal Law-255).

If a citizen cannot provide certificate 180N, he needs to write an application, which will make a request to the territorial Pension Fund for the transfer of data on all payments.

This document contains the amount of salary and other monetary payments for several years; current year with transfer of insurance premiums; the total number of days when a person did not work, parental leave, maternity leave; the period of removal of a person from work with full or partial retention of salary based on the laws of the Russian Federation.

The rules for paying sick leave can be found in the video.

Payment of sick leave for child care

In case of illness in the family of a child or children, a citizen may apply for monetary compensation for child care. The procedure for issuing a sheet in this case is somewhat different from the usual procedure.

On the certificate of incapacity for work, the doctor enters the age of the child, the code of the relationship with the person who will look after the child. The line where the amount is indicated remains blank, because in this case the entire amount of the benefit is paid by the Social Insurance Fund.

Sick leave for child care is issued to the family member or other relative who is actually looking after/caring for him. That is, if the sheet is issued to the mother, she does not have the right to work while, for example, the grandmother is caring for the child.

In addition, several family members can take sick leave alternately within the time limits established by law.

If several children in a family become ill, both parents can receive sick leave. One will provide a work sheet for the first child, the second - for the second.

A certificate of incapacity for work is not given if:

• the child is over 15 years old and the teenager is undergoing treatment in a hospital;
• the citizen is on paid leave;
• the citizen is on maternity leave;
• employee on maternity leave.

The period for which the ballot is issued directly depends on the age of the child. If the child is under 7 years old, sick leave is issued for the entire duration of the illness, if from 7 to 15 years old - up to two weeks depending on the illness, over 15 years old - up to three days.

Payment for sick leave for child care depends on the method of treatment. When treating at home, the first ten days are paid based on the insurance experience of the guardian (relative), the subsequent days are considered 50% of average earnings.

For outpatient treatment, the amount of benefits depends only on the length of insurance coverage.

Payment of sick leave after dismissal

It happens that sick leave has to be paid for an employee who has already resigned. It turns out that either he got sick after his dismissal, or before leaving, but he brought the sheet after leaving the organization.

In the first case, the law stipulates the following: benefits are paid in the amount of 60% of the average salary if the illness occurs within a month after dismissal. In this case, for what reason the contract was terminated does not matter. Sick leave is paid only to the former employee.

In the second case, the benefit is paid and calculated according to the general rule.

Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work in 2019

In what cases is sick pay limited?

Sick leave is paid taking into account the legislative norms of the Russian Federation, which impose some restrictions on this process:

1. The income base for two years should not exceed the permissible amount (Article 14, Clause 3 of Federal Law No. 255).
   That is, in 2014 the permissible value is 624,000 rubles, for 2015 – 670,000 rubles.
   Accordingly, in 2018 this value is 1,294,000 rubles.
   This amount will be used as a guide when calculating sick leave.
2. The certificate of incapacity for work should not contain any notes about violation of the regime.
   That is, if the patient violated the prescribed regime, the date of violation is entered on the sheet and starting from there, benefits are calculated from the minimum wage.
3. Duration of insurance period.
4. When caring for a child, the amount of the benefit is determined by age and type of treatment.

When will sick leave be paid and who will do it?

Starting from 2011 to this day, sick leave, excluding the first three days (which are paid by the employer), is paid by the Social Insurance Fund. In the near future, it is expected that the fund will take full responsibility for paying for sick leave.

The organization will only need to correctly calculate the payment of benefits.

So, after the employer verifies the validity of the sick leave, it is transferred to the Social Insurance Fund, where they can also check all the data specified in the document. A fund employee has the right to check the accuracy of the data: he can call a medical institution and ask whether the doctor who signed the sick leave is working, whether the one who provided the certificate actually underwent treatment, whether there were any non-compliance with the treatment regimen, etc.

After receiving a sick leave certificate, the Social Insurance Fund calculates the amount of benefits for the sick leave certificate within ten working days. An employee can receive this benefit in the next payment (whether an advance or a salary).

If an employee provides sick leave a couple of days before salary, then temporary disability benefits are paid in the next period. The fund controls the accuracy of entering information into the sick leave certificate, and an employee of the organization must correctly calculate the amount of the benefit.

An important role here is played by the length of insurance and the non-insurance period, the average salary over the last few years, the presence of notes on the sheet, time of illness, and the maximum limit on the amount of sick pay.

The most important changes in legislation in 2019

As such, there were no changes regarding payment for sick leave in 2019. The only thing that may change is the calculation of interest based on the insurance period.

This year it is expected that the insurance period will increase by six months. In other words, to receive 100% payment for sick leave, you need to have 8 years and 6 months of experience. Until 2028, it is planned to increase the insurance period for the maximum payment to 15 years.

In this case, the Social Insurance Fund will take over all payments for sick leave.

Otherwise, everything remains the same. 2019 promises to be stable.

Conclusion

Finally, the time when workers in organizations were afraid of getting sick is over. Legislation stood up to protect ordinary citizens.

Now, in order to receive a good sickness benefit, it is enough to have a continuous insurance period. And you don’t have to work for only one organization.

Sick leave certificates can be collected from former places of employment.

Therefore, you should not neglect the documents that the accounting department issues upon dismissal; they may still be useful.

Learn about calculating sick leave from the video.

In contact with

A sick leave certificate, or certificate of incapacity for work, is a document that gives the right to receive temporary disability benefits. In addition, the sick leave confirms that you were lawfully absent from work and are entitled to benefits.

Its calculation and execution is a rather complex and painstaking task for both an accountant and a human resources employee. There have been so many changes in recent years that it was quite possible to get confused and make a lot of mistakes when registering and calculating sick leave.

Before we talk about how sick leave is paid and about new nuances associated with changes in the minimum and maximum amount of temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2019.

You can pay sick leave to an employee only

if he presented a certificate of incapacity for work. Such a sheet is issued by a medical organization (Part 5 of the Law of December 29, 2006 No. 255-FZ and clause 1 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n).

It is important that the sick leave form is filled out correctly initially. Firstly, it must be written out on a valid form - the form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. And secondly, the data on the certificate of incapacity for work must be. If you pay benefits based on an incorrectly completed ballot, the Russian Federal Social Insurance Fund may not compensate for such expenses.

Along with the usual paper sick leave certificates, all clinics that have an electronic signature can issue them.

In what order to calculate sick leave benefits in 2019, calculation example

This algorithm is used regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, etc.). The tax system used also does not matter. This follows from the Law of December 29, 2006 No. 255-FZ and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

How to calculate temporary disability benefits in 2018

Example of calculating sick leave benefits: The employee was sick for 11 calendar days - from January 20 to January 30, 2018. His insurance experience is 9 years 5 months. This is more than eight years, so the benefit is calculated based on 100 percent of average earnings (Article 7 of Federal Law No. 255-FZ of December 29, 2006).

The billing period is 2016-2017. During this time, the employee was sick for a total of 17 days. However, his earnings must always be divided by 730.

In 2016, the employee earned 1,220,150 rubles, which is more than the limit (1,220,150 rubles > 718,000 rubles).

In 2017, the employee earned RUB 1,450,300.18. This amount also exceeds the limit (RUB 1,450,300.18 > RUB 755,000). Therefore, to calculate benefits, the maximum daily earnings are used:

(718,000 ₽ + 755,000 ₽) : 730 days. = 2017.81 ₽.

Hence the benefit amount will be equal to: 2017.81 ₽ × 100% × 11 days. = 22,195.91 ₽.

From this amount:

• The company pays 6053.43 rubles. (RUB 2017.81 × 100% × 3 days).
• The Social Insurance Fund reimburses 16,142.48 rubles. (RUB 22,195.91 – RUB 6,053.43).

If you make a mistake in calculating benefits, you will end up with arrears or overpayments in compulsory social insurance contributions and taxes - and this is unnecessary trouble.

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Validity period and recalculation period, how to recalculate the amount of sick leave, documents

If for some reason an employee was unable to immediately submit a sick leave certificate (for example, he lost it), he has the right to apply for benefits within six months from the date of restoration of working capacity, establishment of disability, end of the period of care for a sick family member, quarantine, prosthetics, after-care. This deadline FSS of Russia may extend, if the employee missed him for a good reason (Part 1, 3 of the Law of December 29, 2006 No. 255-FZ).

List of valid reasons approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74:

1. Force majeure, that is, extraordinary, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another locality, change of location.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to health or death of a close relative.
6. Other reasons recognized as valid in court when insured persons apply to court.

Deadlines for recalculating sick leave benefits for incapacity for work (B&R and child care benefits)

If the employee (insured person) does not have a certificate (certificates) of the amount of earnings on the day of applying for benefits, the corresponding benefit is assigned at the minimum wage. After the employee submits the specified certificate (certificates) about the amount of earnings, the assigned benefit is recalculated for all the past time, but no more than three years, preceding the day of submission of the certificate (certificates) on the amount of earnings.

What documents are needed for recalculation

• Accounting information. Based on the order to reinstate the employee, the accountant must draw up an accounting certificate recalculating the amount of the benefit.
  

  Note: DOWNLOAD a fragment of the accounting certificate(.docx 15Kb)

• Sick leave .
• New benefit calculation. After recalculating the benefits, you need to print a new calculation. Assign it number 2 and attach it to the sick leave certificate with the previous benefit calculation.

Duration of payment of disability benefits after presentation of sick leave at work

For unreliable information there is liability, see Law 255-FZ.
According to the same law, the insurer (i.e. an organization or individual entrepreneur) assigns temporary disability benefits for 10 calendar days from the date of application by the insured person (employee) to receive it with the necessary documents. Payment of benefits is carried out by the policyholder on the day closest to the date of payment of wages after the appointment of benefits.

When sick leave benefits are NOT paid

The payment procedure is established by parts 1–2 of the Law of December 29, 2006 No. 255-FZ. For all periods of release from work with or without salary, do not pay sick leave benefits to employees. For example, for the day of his participation in a court hearing as a juror, as well as for days falling on leave at his own expense or parental leave.

Pay for sick leave received during annual leave only if it was issued due to illness (injury) of the employee himself.

Sick leave benefits are also not paid for the period when the employee:

• was suspended from work without payment of salary (the reasons for such suspension are specified in Article 76 of the Labor Code of the Russian Federation);
• was taken into custody (administrative arrest);
• underwent a forensic medical examination;
• was on downtime (the exception is the case when the illness occurred before the downtime period and continued during the downtime period);
• intentionally caused harm to his health or attempted suicide;
• lost his ability to work as a result of a crime he intentionally committed.

Who gets disability benefits?

The following have the right to sick leave benefits (temporary disability benefits):

• citizens of Russia;
• foreigners permanently or temporarily residing in Russia;
• stateless persons.

Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for by the Law of December 29, 2006 No. 255-FZ.

Sickness benefits are paid only to employees working (recently working) in an organization under employment contracts, including. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.

Rules for calculating hospital benefits for temporary disability

1 . Temporary disability benefit, sick leave due to illness or injury is paid at the expense of:

• for the first three days - at the expense of the policyholder;
• for the remaining period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.

In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2 . Sick leave, Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not assigned for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in clause 1 of Federal Law No. 255 of December 29, 2006 -FZ).

Total paid period of sick leave disability benefits

As a rule, sick leave benefits are needed accrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until the moment of disability (Part 1 of the Law of December 29, 2006 No. 255-FZ).

In case of work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (Clause 1, Article 15 of the Law of July 24, 1998 No. 125-FZ, Part 1 of Art. 6 of the Law of December 29, 2006 No. 255-FZ).

Limitations on the period of payment of sick leave benefits

3 . Sick leave, Temporary disability benefits are paid depending on the employee’s insurance length, this is called the length of service for calculating sick leave ( see the help diagram) .

Experience for calculating sick leave. Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work

The amount of sick leave benefits for temporary disability is set as a percentage of average earnings, but not more than the amount calculated taking into account the restrictions established by part 3.2 and part 6 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work and occupational disease.

The amount of sick leave for an occupational disease or injury is established no more than the amount calculated taking into account the restrictions established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. If these restrictions are exceeded, the amount of the benefit is calculated based on the maximum amount in the manner prescribed by paragraph 3 of Article 9 of Law No. 125-FZ of July 24, 1998.

4 . To calculate the average employee earnings you need to take all payments for which insurance premiums were calculated in the two previous calendar years.

What to include in earnings when calculating and calculating sick leave and what to exclude from it

Include in your earnings all payments for the billing period from which you paid contributions to the Federal Social Insurance Fund of Russia (Part 2 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375) .

Accordingly, all payments that are not subject to insurance contributions must be excluded from the employee’s total earnings for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:

• government benefits;
• statutory compensation payments to employees;
• financial assistance not exceeding 4000 rubles. per year per person.

A complete list of payments exempt from insurance premiums is given in the Tax Code of the Russian Federation.

5 . Sickness benefits are calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of the onset of temporary disability, including during the period of work (service, other activities) for another insured (other insureds).

If the employee was on maternity or child care leave during this period, one or two years can be replaced. How - see the help diagram.

The employee has previously worked for other organizations
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If during the billing period the employee worked in other organizations (including several), then the calculation of earnings for this period of time depends on whether he continues to work for the same employers.

If on the date of the insured event the employee works in only one organization, then it is in this organization that he receives sick leave benefits. Then, when calculating benefits, you need to take into account the employee’s income paid to him by all previous employers. To confirm the amount of such income, the employee must provide certificates of earnings from previous places of work (Part 5 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

Note: Read about in detail. The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, benefits for temporary disability, pregnancy and childbirth, and child care benefits will be calculated for the person at the new place of work. How to obtain salary data from the Pension Fund if there is no salary certificate for 2 years.

The certificate is issued for two calendar years preceding the year of termination of work or the year of application for the certificate, and the current calendar year.

When there is no information about the employee’s earnings (part of the earnings), then, in accordance with Part 2.1 of the Law of December 29, 2006 No. 255-FZ, calculate the benefit based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the benefit must be recalculated for the entire past time, but no more than three years preceding the day the certificate of earnings was submitted.

When can you replace the calculation period when calculating (recalculating) sick leave benefits?
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It is possible that during the billing period or in one of the years of the billing period the employee was on maternity leave or child care leave. In such a case, the employee may substitute those years from the pay period for other prior calendar years (or year) if doing so would result in an increase in the benefit amount. To do this, the employee must submit to the employer.

You can replace the billing period only with those years (year) that directly precede the occurrence of the insured event. For example, a woman was on maternity leave or child care leave in 2015–2016, and a new insured event occurred in 2017. Then 2015 and (or) 2016 can only be replaced by 2014 and (or) 2013. It is impossible to take any years that were before 2015–2016 (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105).

What if the employee was first on maternity leave and then on maternity leave for up to three years in the period from 2013 to 2016? Then, to calculate benefits, you can take 2012 and 2011. There is no need to recalculate benefits that were assigned and paid before the release of the letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105. Such clarifications are in letters of the FSS of Russia dated November 11, 2015 No. 02-09-14/15-19989 and No. 02-09-14/15-19937, dated November 9, 2015 No. 02-09-14/15-18677.

If an employee previously worked in another organization or for another entrepreneur and was unable to provide a certificate of the amount of earnings on the day of applying for benefits, the benefit can be recalculated later. In this case, the employer calculates benefits based on available information and documents. After the employee brings the necessary certificate, the employer recalculates the benefit. This procedure is established by Part 2.1 of Article 15 of the Law of December 29, 2006 No. 255-FZ.

The same procedure can be applied if the employee submits an application to change the pay period after the temporary disability benefit has been accrued and paid. Assign a benefit if the employee applied for it no later than six months from the date of restoration of working capacity. The employer assigns sick leave benefits within 10 calendar days from the day the employee applied for it and submitted the necessary documents, and pays it on the next day after the assignment of benefits, established for the payment of wages (Part 1 of Article 12, Part 1 of Article 15 of the Law dated December 29, 2006 No. 255-FZ).

For an employee who applied to replace one or two years of the pay period, recalculate the benefit previously determined based on the minimum wage. Adjust the benefit amount within 10 calendar days of receiving the application.

If the employee submitted an application before submitting the reports to the tax office, then the amount of the newly calculated benefit must be indicated in the calculation of insurance premiums. If the reports have already been submitted indicating the amount of hospital benefits calculated on the basis of the minimum wage, then reflect the difference in the amount of benefits in the calculation of insurance premiums for the period in which the recalculation and additional payment are made. Similar clarifications are in the letter of the Social Insurance Fund dated August 10, 2007 No. 02-13/07-7430. Although this letter is devoted to the recalculation of an incorrectly accrued benefit and concerns the previous rules for calculating hospital benefits, the principles described in it for reporting the results of recalculation can also be applied in this situation.

An example of recalculating sick leave benefits previously calculated based on the minimum wage. During the billing period, the employee was on maternity and child care leave. An application to replace two years of the calculation period with previous years is submitted after the sick leave benefit has been accrued and paid

From January 1, 2017 to September 13, 2018 inclusive, the secretary of the organization E.V. Ivanova was on maternity and child care leave. She returned to work on September 14, 2018.

In July 2019, Ivanova was ill for five calendar days. The calculation period for calculating sick leave benefits is 2017–2018. Ivanova's actual earnings:

• for 2017 – 0 rub.;
• 2018 – 67,000 rub.

In July 2019, Ivanova brought a sick leave. She did not immediately submit an application to change the billing period. Since the employee’s average monthly earnings in the billing period turned out to be lower than the minimum wage, the accountant calculated the average daily earnings based on the minimum wage on the date of opening the sick leave. Ivanova’s average daily earnings: 11,280 rubles. × 24 months : 730 days = 370.85 rub.

Ivanova’s insurance experience is more than eight years, so she is entitled to benefits in the amount of 100 percent of average earnings. The total amount of sick leave benefits was: 370.85 rubles. × 100% × 5 days. = 1854.25 rub.

In September 2019, Ivanova submitted an application to the accounting department to replace the billing period with 2016 and 2015, in which she had earnings taken into account when calculating sick leave benefits. Based on this statement, the accountant recalculated benefits based on the employee’s actual earnings in 2016 and 2015. Ivanova's actual earnings:

• for 2015 – 240,000 rubles;
• 2016 – 300,000 rubles.

The employee's actual earnings in the billing period did not exceed the limits. Average daily earnings:
(240,000 rub. + 300,000 rub.) : 730 days. = 739.73 rub./day.

The benefit amount was: 739.73 rubles/day. × 100% × 5 days. = 3698.65 rub.

This amount is greater than the benefit amount calculated based on the minimum wage. On the day the salary was paid, October 5, 2019, the accountant paid Ivanova the missing amount of benefits in the amount of 2,138.80 rubles. (RUB 3,698.65 – RUB 1,559.85).

6 . Average daily earnings to calculate sick leave benefits for temporary disability is determined by dividing the amount of accrued earnings in the billing period, always by 730.

Note: . The calculation period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in a period should I take? 730, 731 or 732 days?

When calculating sick leave for payment of temporary disability benefits, there must always be two starting points:

• the billing period will always be 2 full calendar years.
• earnings in the billing period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.

Calculation period for any sick leave- this is always two full years, or 730 days according to Part 3 of Federal Law of December 29, 2006 No. 255-FZ. No days are excluded. It does not matter which years fall within the calculation period.

7 Sickness benefit amount.

Is sick leave benefits subject to personal income tax?

Withhold personal income tax from the entire amount of sick leave benefits. Withhold the tax no matter in connection with which insurance event (illness of the employee himself, caring for a sick child, etc.) the benefit is assigned. Personal income tax is also applied to benefits assigned in connection with an accident at work or an occupational disease. Such conclusions follow from paragraph 1 of the Tax Code of the Russian Federation and are confirmed by letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-05/14992.

It remains to perform three simple mathematical operations to calculate the amount of the benefit, the amount of personal income tax and the amount to be paid. Don't charge insurance! In what order to do the calculations, see the diagram below.

Benefit amount

Average daily earnings

Number of sick days

Personal income tax 13%

MINIMUM SIZE OF HOSPITAL disability benefits

A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.

The amount of sick leave benefits will be 1,725 ​​rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).

MAXIMUM SIZE OF HOSPITAL disability benefits

As such, there is no definition of the maximum daily or monthly benefit in the current legislation. Is there procedure for calculating the maximum amount from which sick leave and other benefits can be calculated. Here is how it is formulated in Federal Law No. 255-FZ, clause 3.2: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with the Federal Law “On Insurance Contributions...” for the corresponding calendar year to the Social Insurance Fund of the Russian Federation.”

Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year.

Maximum daily sick leave benefit for temporary disability in 2015 cannot be more than 1632 rubles 87 kopecks:

The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

Maximum daily sick leave: 568,000 + 624,000 = 1,192,000 / 730 = 1632.87 rub.

The Social Insurance Fund Office answered questions about sick pay in unusual situations

• sick leave issued during vacation
• sick leave issued on a day off
• two overlapping sick leave certificates were issued
• violation of sick leave regime

Answers to these and other questions related to sick leave payment in non-standard situations, published on the website Arkhangelsk branch of the Social Insurance Fund. However, in our opinion, policyholders from other constituent entities of the Russian Federation will also be interested in familiarizing themselves with the conclusions of regional experts.

Below is an online sick leave calculator, a case study and benefit amounts for 2019.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

1. Enter the data from the certificate of incapacity for work (sick leave).
2. Enter your earnings data for the previous 2 years (needed to calculate your average daily earnings).
3. As a result, you will receive a final table for calculating the amount of sick leave, taking into account the employee’s insurance record.

The free online sick leave calculator from the service will help you quickly calculate temporary disability benefits in accordance with all the rules. When calculating benefits, all important restrictions are taken into account. For example, if the average daily earnings are less than those calculated according to the minimum wage, then the average earnings calculated according to the minimum wage are taken to calculate sick leave.

Note: The calculator also contains tips with links to articles of regulatory documents.

CALCULATION OF SICK AWAY on the website of the Federal Social Insurance Fund of the Russian Federation

Calculation and payment of sick leave in 2019

You can look at this example, which very well demonstrates the procedure for calculating benefits. Check our calculations on the online sick leave benefit calculator (it's above).

Note: Sickness and child benefits. Errors in 2016 and new things in 2017,

In a programme:
– review of common errors in calculating benefits in 2016;
– indexation of benefits and maximums for average earnings in 2016;
– what to check when calculating benefits for part-time workers, foreigners and benefits from the minimum wage;
– will the transfer of contributions to the Federal Tax Service affect the return of benefits from the Social Insurance Fund;
– new in the calculation of benefits in 2017;
– recommendations for those who calculate benefits under the pilot project;
– on-site joint inspections of the Federal Tax Service and the Social Insurance Fund on the payment of benefits in 2017;
- answers on questions.

Example of calculating sick leave

Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.

We determine the earnings of Ivanov I.I. in these two years.

In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).

We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).

We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).

Calculation of sick leave when working part-time part-time

When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.

For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Federal Law No. 255-FZ of December 29, 2006). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.

Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 7,500 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.

When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.

An example of calculating sick leave for a part-time worker

The employee has been working at 0.5 rate since January last year. Part-time salary - 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38 > 98.05), so sick leave is counted from it.

The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).

Appendix to sick leave for temporary disability

If an employee has submitted a sick leave certificate to the accounting department, according to the law, in this case, he must pay for sick leave, and for this, calculate sick leave benefits for incapacity for work. The benefit calculation is done on a separate sheet of paper and attached to the employee’s sick leave certificate.

Sick leave calculations are made according to the standard scheme:

• The calculation period for calculating benefits is two calendar years.
• Average daily earnings are determined
• Specify the employee's period of incapacity for work
• Indicate what percentage of earnings the employee is entitled to
• The amount of daily allowance is determined
• Maximum average daily earnings, for comparison with the calculated value
• Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the Federal Social Insurance Fund of the Russian Federation

Payment of sick leave, how many days, Deadline for payment of disability benefits

The benefit must be assigned to the employee within 10 calendar days after he has submitted the sick leave certificate, and the transfer must be made on the day closest to the date set for payment of wages after the benefit is assigned.

Note: Letter of the Federal Social Insurance Fund of the Russian Federation dated July 14, 2016 No. 02-09-14/15-02-11878.

How sick leave is paid - payment for compulsory social insurance is carried out through the employer’s accounting department. At the same time, responsibility for the correctness of accrual and expenditure of funds lies with the administration of the policyholder in the person of the head and chief accountant (clause 10 of the Regulations on the Social Insurance Fund, approved by Decree of the Government of the Russian Federation dated February 12, 1994 No. 101). To assign and pay benefits, the employee must submit to the employer a certificate of incapacity for work (Federal Law dated December 29, 2006 No. 255-FZ). In turn, according to Part 1 of Article 15 of Law No. 255-FZ, the policyholder assigns benefits within 10 calendar days from the date the employee submits the necessary documents. The funds must be transferred on the day closest to the date of payment of wages after the payment of benefits. For example, if a certificate of incapacity for work was presented to the employer on July 20, then the benefit had to be assigned before July 30, and transferred on the next day after July 30, established for the payment of wages.

To pay benefits, the employee must submit a sick leave certificate to the accounting department of his enterprise no later than six months from the date of termination of his incapacity for work. If the deadline is violated, the decision on payment of benefits is made by the territorial body of the Social Insurance Fund. The list of valid reasons on the basis of which the Fund will make a positive decision on the payment of benefits is given in Order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

Accounting entries (correspondence of accounts) calculation of temporary disability benefits

Standard tax deduction in the amount of 400 rubles. is provided in relation to the amount of income received by the employee in January, that is, taking into account wages.

ERRORS in SICK CERTIFICATES
Data is provided on minor errors in the sick leave certificate when it should be paid. Video with answers to questions about sick leave in 2019