The sick leave calculator is designed to calculate the temporary disability benefit, according to the sick leave.

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

Sick leave calculation in 2020

You can do the calculations yourself.

1. First thing you need to do is calculate your actual earnings. To do this, summarize all salaries and other payments for the last two years. Actual earnings, ФЗ = З1 + 32 + З3 + ... + З24, where З1 + 32 + З3 + ... + З24- salary for each of the 24 months preceding the sick leave. Having calculated the amount, see if it does not exceed 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 the average daily earnings. To do this, divide the received 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 ((755,000 rubles + 815,000 rubles): 730 days), if the earnings are higher, then 2,150.68 rubles should be taken for the calculation. rub.

3. The next step is to multiply the average daily earnings by the corresponding seniority ratio and the number of days off work. Benefit amount, SP = SDZ *% * ND, where,

% - length of service,

ND- the number of disabled days, according to the sick leave.

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

• experience over 8 years - 100%,
• work experience from 5 to 7 years - 80%,
• experience from six months to 5 years - 60%,
• experience less than six months - 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.

The calculation of social insurance benefits is based on the average earnings of an employee (part 1 of article 14 of the Law of December 29, 2006 No. 255-FZ). At the same time, this average earnings cannot exceed the sum of the limit values ​​of the base for calculating insurance contributions to the Social Insurance Fund for 2 years included in the billing period (part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ). That is, by calculation, you can always determine the maximum amount of sick leave that can be paid to an employee for a specific period of time.

So, when an insured event occurs in 2018, it is necessary to calculate the employee's allowance based on his average earnings in 2016-2017. In 2016, the contribution base limit was RUB 718,000, and in 2017 - RUB 755,000. (Clause 3 of Article 421 of the Tax Code of the Russian Federation, Government Decree No. 1265 dated November 26, 2015, No. 1255 dated November 29, 2016). Accordingly, as a general rule, the maximum amount of sick leave in 2018 will be calculated based on the average daily earnings equal to 2,017.81 rubles. ((718,000 rubles + 755,000 rubles) / 730 days).

Maximum sick leave pay in 2018, taking into account the length of service

The amount of sick leave in most cases depends on (part 1 of article 7 of the Law of December 29, 2006 No. 255-FZ). This means that seniority also affects the maximum amount of sick leave in 2018.

The maximum sick leave in 2018 for maternity

If the employee's length of service is, then the maternity allowance is paid to her based on 100% of the average earnings not exceeding the maximum limit, that is, 2,017.81 rubles / day. Since such an allowance is usually assigned for 140 calendar days (Article 255 of the Labor Code of the Russian Federation), its maximum amount will be: 282 493.40 rubles. (2,017.81 rubles x 140 days).

The maximum amount of sick leave payment in 2018 based on the minimum wage

In certain cases, benefits are calculated based on. At the same time, the maximum sick leave per month cannot exceed the minimum wage, that is, from 05/01/2018 - 11,163 rubles. (Federal Law dated 07.03.2018 No. 41-FZ).

Sick leave payment: maximum number of days

For the case when the employee himself is sick or injured, the maximum period of sick leave in 2018 (period of incapacity for work) has not been established (part 1 of article 6 of the Law of December 29, 2006 No. 255-FZ). In other words, the allowance will need to be paid to him for the entire period specified in the sick leave. But if an employee was released from work due to the need to care for a child or another family member, the amount that the employer must pay (or the FSS in the regions where the pilot project is launched) will be limited.

Payment depends on the length of service of a given employee and on his average earnings. Therefore, the sick leave amount will be different for different employees.

The calculation is performed by an accountant. He must do this within 10 days after the employee brings him a sick leave issued by law. The employee must receive payments on the days of the next payment of wages.

How sick leave is calculated

The amount of payments depends on the length of service of the employee and on his average earnings. To calculate the average earnings of an employee, you need to take the amount of his labor income for the last 2 years, starting from the moment of illness of this employee. That is, all payments for which the employer accrued insurance premiums.

Thus, to calculate payments to a list in 2018, it is worth taking into account the employee's income for 2017 and 2016. For example, an employee got sick on February 10, 2018. For the calculation, the employee's salary for 2017 and 2016 is taken. But there is a maximum and minimum amount of employee's income, from which deductions from the Social Insurance Fund come from. In 2016 and 2017, these amounts were RUB 718 thousand and RUB 755 thousand, respectively. The maximum amount of earnings for calculation is limited by the Federal Law of December 29, 2006, No. 255-FZ "On compulsory social insurance in case of temporary disability."

The formula for the average daily earnings is as follows: Sick leave payments = total income over the last 2 years / 730, where 730 is the number of days in 2 years. If the year was a leap year, then for the calculation it is necessary to take the number 731. Therefore, the maximum amount of daily earnings per sheet in 2018 will be equal to (718,000 + 755,000) / 730 = 2017.81 rubles.

There is also a minimum average employee earnings per day. It is calculated based on the minimum wage. It will be equal to (9 489 * 24 (number of months in 2 years)) / 730 = 311.97 rubles.

Having calculated the average daily earnings of an employee, it must be multiplied by the number of days of incapacity for work and by a coefficient that is determined from the length of service.

What is the percentage of payment

The length of service for calculating the payment for incapacity for work must be counted from the date the sheet was opened. It is calculated in full months and years. It should be borne in mind that to calculate the length of service, 1 month is 30 days, and 1 year is 12 months. This procedure is established for counting "tails". Full years and months do not need to be converted into days and back.

If the employee has more than 8 years of insurance experience, then he receives payment in the amount of 100% of the average earnings. If the length of service of the employee is from 5 to 8 years - then 80%, if the length of service is up to 5 years - 60%. In the event that an employee “went on sick leave” without having worked for six months, then the value of the all-Russian minimum wage is taken for calculation, which in 2018 is equal to 9,489 rubles.

The sick leave must be drawn up in full accordance with the procedure for issuing certificates of incapacity for work, approved by the Order of the Ministry of Health and Social Development of the Russian Federation of June 29, 2011 No. 624n. This is the main condition for accrual.

Calculation example: Citizen A. was on sick leave from 15 to 23 January 2015 (8 days). Total earnings for 2013 - 376 thousand, for 2014 - 489 thousand. Work experience 6 years.

Average daily earnings = (376,000 + 489,000) / 730 = 1,184.93 rubles

Amount receivable = (1 184, 93 * 8) * 80% = 7 583, 56 rubles

Citizen M. was on sick leave from 03 to 21 March 2018 (18 days). Insurance experience is 7 years, but she did not work either in 2017 or in 2016.

Average earnings M. = (9 489 * 24) / 730 = 311.86 rubles

Amount receivable = (311.86 * 18) * 80% = 4 490.9 rubles.

How many days is paid

The employer is obliged to pay his employee for periods of temporary incapacity for work for the following reasons:

• the employee himself fell ill;
• he was injured due to which he was temporarily unable to work. At the same time, an injury received in everyday life and an injury received at work are paid, but the procedure for calculating the allowance is somewhat different;
• the employee required rehabilitation in a sanatorium or boarding house, after undergoing inpatient treatment;
• the employee required prosthetics, which he performed in a state medical institution;
• the quarantine in which the employee was forced to be;
• caring for a sick family member;
• the employee was caring for a child under 7 years old or another disabled family member who is in quarantine.

These are general rules, but there are exceptions to them:

• sick leave is not paid if the employee is caring for a family member who is already 15 years old and is in the hospital;
• for the care of chronic patients during periods of remission of the disease.

Payment of disability benefits is fractional: the first days are paid at the expense of the FSS, and the following days - at the expense of the employer. If the basis for issuing a sheet is caring for a sick family member, including a child, then payment is made in full at the expense of the FSS.

As practice shows, most often they take sick leave to look after children. Working women are at risk. Less often hospital fathers and grandparents take. When issuing a certificate of incapacity for work, the doctor does not require documents that will confirm the relationship of the sick child with the person who is applying for sick leave. The design comes from the words of an adult.

The maximum duration of illness can be 60 calendar days per year. However, the FSS has developed a list of diseases for which you can take up to 90 calendar days a year. This rule applies to children under 7 years of age. If a child between the ages of 7 and 15 falls ill, then the maximum annual duration of his illness is reduced to 45 calendar days a year. If the child is already 15 years old, the mother will not be given a sick leave. If a child is disabled, then the maximum payment period for caring for him is up to 120 calendar days per year.

How many sheets are paid per year

The number of sick leaves per year is not limited. Only the number of sick days for which the employee will receive payment is limited. The employee himself can afford to be sick for no more than 30 calendar days a year.

If the employee is sick longer, then only a special medical commission can extend the term. The renewal period is another 30 calendar days. In severe cases, the term can be extended to four months, but then the question of granting a disability may already be raised. Therefore, an employee can take as many sick leaves as he wants. It can be 30 times for 1 day or 2 times for 15 days.

What is the time frame for payment

The employee must bring the sick leave to the accounting department of his employer. Within 10 days after that, the accountant makes the corresponding calculation. The employee should not write any application, since this is not his whim, but the employer's duty. Payment for a certificate of incapacity for work must be made in the coming days of payment of wages or advance payments to all employees.

It is advisable to hand over the sick leave to the accounting department immediately after illness. But if for some reason the employee cannot do this, then he has “in stock” six months from the date when the certificate of incapacity for work was closed.

If the employee missed this deadline too, then for payment he must apply directly to the territorial office of the insurer. In this case, the applicant will have to necessarily prove that he could not apply for payment earlier, since there were good reasons for that.

None of the laws give the exact concept of "good reason", but, according to practice, these include:

• force majeure and force majeure;
• prolonged illness;
• moving to a different city;
• illegal dismissal and forced absenteeism;
• injury, illness or death of a close relative.

Other circumstances, which are spelled out in the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2007, No. 74, can also be attributed to valid reasons. The insurer's employees will approach each individual case separately and consider it individually.

Do not forget that there are some circumstances in which the terms of contacting the employer for payment are somewhat different from the generally accepted ones:

1. Even a laid-off employee can apply for payment. But two prerequisites must be met:
   • from the moment the employment relationship was officially terminated, less than 30 days have passed;
   • the insured event concerns the former employee personally, that is, it will no longer be possible to get sick leave, for example, in connection with caring for a sick relative.
2. The employer is obliged to pay the sick leave even if the employee has not yet recovered and is undergoing treatment in another medical institution. For example, an employee gets sick and ends up in the hospital. He underwent inpatient treatment, removed some seizures, and then sent him to complete treatment at the polyclinic at his place of residence. At the hospital he was given a certificate of incapacity for work. Already in the clinic after recovery, he will receive another certificate of incapacity for work. At the same time, he has the right to submit the first sick leave for the implementation of the corresponding payments. And the employer is obliged to pay the submitted certificate of incapacity for work.
3. In the event of the death of a citizen who is entitled to sick leave payments, his heirs are required to apply for the transfer of the corresponding amounts to them within 4 months from the date of death.

Payment for injury

An employee can get both a domestic injury and an injury at work. A domestic injury is an injury sustained outside of working hours, and is in no way related to the performance of the injured person's work duties.

Some injuries require long-term treatment, including inpatient treatment. The sick leave is drawn up in a general manner, taking into account some of the nuances:

• for outpatient treatment, it is issued by a doctor for a period of up to 15 days. If the employee does not recover during this time, the sick leave can be extended for another 15 days. The maximum sick leave is 12 months, but it needs to be renewed every 15 days;
• if the employee requires treatment in a hospital, then the hospital will be issued by the attending physician after discharge for the entire period of stay in the hospital. If necessary, the sick leave will be extended for another 10 days for treatment at the polyclinic at the place of residence.

If an open-ended employment contract is concluded with the victim, then all days of the illness are paid, if it is urgent, then only 75 days. Payment is made according to the standard scheme, depending on the length of service and average earnings. An occupational injury is an injury sustained while an employee is performing his or her job duties. If treatment is required, the employer is obliged to pay these days in full. Payment is made at the expense of the FSS.

In order for the FSS to pay the employee for sick days, two documents are required:

• sick leave;
• certificate stating that the case was recognized as an occupational injury. This will be established by a special commission.

Payment is made in the amount of 100% of the employee's average earnings and does not depend on his length of service. If the fact of injury through his fault is established, then the payment will be made in the amount of 75%.

Weekend payment

Sick leave is issued in calendar days, which include weekends, non-working days, including. Therefore, payment should be made according to the general principle. The same rule applies to payment of days off, which are non-working holidays in accordance with Government Decisions.

These days will not be paid in the following cases:

• if the incapacity for work occurred as a result of the employee's deliberate harm to his health;
• the employee fell ill while on administrative leave;
• the employee was taken into custody;
• the employee was arrested;
• the employee was suspended from work.

Payment for incapacity for work part-time workers

The method of payment for part-time workers depends on where the part-time job was registered for the last 2 years that preceded his illness. It may turn out that it worked:

• from the same employers as in the year when he went on sick leave. Then the payment is made by the same employers. When an employee applies for sick leave, he will need to issue as many copies of certificates of incapacity for work as he has employers. At the same time, it is impossible to issue one sick leave and make copies of it;
• employers other than those for whom he worked in the year in which he took sick leave. Then he can apply for sick leave from any of these employers. In this case, only 1 sick leave is issued for the employer from whom he plans to receive benefits. But to this sheet, he must attach information about his income for the last 2 years, which he received from other employers;
• from the same employers as in the year when he went on sick leave, but he also had other jobs. Then he has the right to issue a certificate of incapacity for work in the name of any employer who is currently current for him. It is also necessary to attach documents that confirm the amount of income for the previous 2 years.

As a rule, a part-time worker works for each employer for less than 8 hours. To calculate sick leave payments, it is necessary to take into account a number of nuances:

• the calculation must be made based on the average earnings of a part-time worker over the past 2 years, if the average earnings are more than the minimum wage;
• the calculation is made on the basis of the minimum wage, if the average earnings are less than the minimum wage. In this case, the share of the minimum wage is taken into account, determined in proportion to the actual standard of working hours of the employee under the contract.

Payment after termination

After the employment relationship between the employee and the employer has ended, the employee is still entitled to payment. But there are several nuances:

• the period of temporary incapacity for work must occur within 30 days after dismissal;
• the former employee should not be employed at the new place of work during the period of illness;
• the former employee must not have the official status of unemployed, that is, he did not have time to get on the line at the Employment Center and does not receive unemployment benefits;
• only sick leave will be paid, which is issued "for oneself", but not for "care" for a child or other sick relative;
• the former employee must submit a certificate of incapacity for work within six months after dismissal. This period can be changed if there are valid reasons. Then the payment will be made not by the employer, but by the territorial body of the insurer.

Now the question arises about the moment of payment. If payments are made to an employee on payday, what about the dismissed employee? The rules are exactly the same. The employer is obliged to transfer the benefits to the dismissed employee at the same time when the rest of the employees receive wages or advance payments. If within a month after the submission of the documents, the dismissed employee did not receive payment, then this is a reason for drawing up a written claim to the employer or a lawsuit.

If the former employee managed to register as unemployed at the labor center, then he also has the right to sick leave payment. The amount of the temporary loss of ability to work is the same as the amount of the unemployment benefit. Payments are made at the expense of the FSS.

Earlier it was assumed that, starting in 2016, the seniority thresholds for calculating sick leave will increase every year. As a result, by 2029, in order to receive a hospital benefit in the amount of 100%, it would take more than 15 years of insurance experience. However, these changes were never adopted. The sick leave law in 2016 is the same as before. In this regard, the calculation of sick leave for 2016 is carried out according to the old rules, which we will recall in the article. In particular, we will tell you how to determine the billing period for calculating the amount of hospital benefits, how to calculate the average daily earnings for temporary disability benefits in 2016, in what order to pay the sickness benefits in 2016.

In this article, you will learn:

• how to determine the billing period for calculating the amount of sick leave;
• how to calculate the average daily earnings for temporary disability benefits in 2016;
• in what order to pay hospital benefits in 2016.

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What to do if an employee brought a sick leave with mistakes.

Sick leave calculation - 2016

Step 1. Determine the billing period

It is two calendar years that precede the year in which the incapacity for work occurred (part 1 of article 14 of Law No. 255-FZ). Thus, if an employee brought you a sick leave in 2016, take into account the period from January 1, 2014 to December 31, 2015.

If the employee has not worked for the last two years, the billing period will be the same.

If during the last two years the employee was on maternity leave or parental leave, then you can replace one or both years of the billing period for the year or years immediately preceding such leave (letters of the Ministry of Labor dated December 9, 2015 No. 17 -1 / OOG-1755, FSS dated November 30, 2015 No. 02-09-11 / 15-23247). This can only be done to increase the amount of the benefit.

Step 2. Sum up all payments to the employee for the billing period

Consider all the employee's income, for which contributions to the FSS were assessed in the billing period, including vacation pay (part 2 of article 14 of Law No. 255-FZ). If an employee has worked for another employer over the past two years and this employer made contributions to the Social Insurance Fund, these payments must also be taken into account. You will find their size in the certificate of earnings or a copy of it, which is certified by the employer who issued the certificate.

Step 3. Compare the amount of payments for each year with the limit value of the base for assessing contributions to the Social Insurance Fund

Each year the FSS of Russia sets the maximum bases for assessing contributions. So, for 2011 it is 463,000 rubles, for 2012 - 512,000 rubles, in 2014 it is 624,000 rubles, for 2015 - 670,000 rubles, and for 2016 - already 718,000 rubles. Calculation and payment sick leave 2016 should be carried out taking into account these indicators.

The amount of payments that are taken into account when calculating benefits for each year of the billing period should not exceed the maximum base for calculating contributions to the FSS in the corresponding year (part 3.2 of article 14 of Law No. 255-FZ).

For example, if in 2014 the employee received payments in the amount of 580,000 rubles, then they are fully accepted for calculation, since this is less than 624,000 rubles. And in 2015, he received payments in the amount of 680,000 rubles. In this case, since this amount is less than 670,000 rubles, then only 670,000 rubles should be taken into account.

Step 4. Calculate the average daily earnings according to the formula (part 3 of article 14 of Law No. 255-FZ)

Average daily earnings = Sum of earnings in the two calendar years preceding the year of illness onset: 730

Step 5. We calculate the employee's insurance experience

It includes the time of work under an employment contract, periods of state civil or municipal service and other activities. The main thing is that during this period the employee is subject to compulsory social insurance for illness.

The insurance experience includes the periods (clause 2, 2.1 of the Rules for calculating and confirming the insurance experience):
1. Work under an employment contract
2. State civil or municipal service
3. Military or other service, which is provided for by the Law of the Russian Federation of February 12, 1993 No. 4468-1
4. Other activities during which the citizen was subject to compulsory social insurance, including:

• as an entrepreneur (private notary, private detective, private security guard, etc.), a member of a peasant farm, clan, family community of small peoples of the North, a lawyer (after January 1, 2003, periods are included in the insurance period if insurance payments were transferred) ;
• work on a collective farm or production cooperative (after January 1, 2003, periods are included in the insurance period if insurance payments were transferred);
• execution of the powers of a deputy of the State Duma (Federation Council);
• as a clergyman, if social insurance payments were transferred to the budget for these periods;
• work of the convict (after January 1, 2003, periods are included in the insurance period if insurance payments were transferred).

If, when calculating, you have an overlap of periods (for example, the period of work under an employment contract coincided with the entrepreneurial activity of the employee), then the period that the employee himself chooses should be included in the length of service. Ask him to write a statement about it. It is compiled in any form, and in it he indicates the selected period.

The insurance experience must be considered in full years and months. Therefore, translate every 30 days into one month, every 12 months into one year. Also add up the remaining days, convert them into months and count their total. If the remainder is less than 30 days, then it can be discarded altogether. As a result, you will get a certain number of full years and months. Take them into account when calculating.

Step 6. Determine the percentage of sick leave

The length of service that you determined in the previous step will be required for you to understand how much to pay sick leave. There are two situations here.

Situation 1. The employee himself is sick or injured, or he was caring for a sick child under 18, who is being treated in a hospital; or issued a sick leave to care for a sick family member over 18 years of age.

In this case, the general rule applies. With an experience of less than five years, sick leave will be paid in the amount of 60% of the average earnings, with an experience of 5 to 8 years - 80%, with an experience of eight years or more - then 100% of the average salary.

The insurance experience of employees, taken when calculating sick leave

Situation 2. A child under 18 who is being treated on an outpatient basis fell ill. Then the size of the sick leave is determined as follows.

Step 7. We count the number of paid sick days

The number of days is determined based on the period of illness, which is indicated in sick leave... However, remember that you do not need to pay benefits for the days when the employee was on vacation at their own expense, on study leave, on maternity leave, or did not work due to downtime.

Step 8. Calculate the amount of temporary disability benefits

To do this, use the following formula:

We calculate the temporary disability allowance

Temporary disability allowance = Average daily earnings of an employee x Number of days of disability x Amount of allowance, set as a percentage of average earnings

Step 9. Checking the total amount of the benefit

In some cases, when the employee's insurance experience is less than six months, or when he violated the treatment regimen or was injured while intoxicated, the total amount of the benefit cannot exceed the minimum wage. Therefore, if your case falls under one of the above, compare the resulting amount with the minimum wage. If it is higher, assign an allowance in the amount of the minimum wage.

Sick leave payments in 2016

The payment of sick leave by the employer in 2016 is carried out in the same manner and volume as before. The employer still pays for the first three days of illness, the rest is paid by the FSS of Russia. Moreover, the employer must do this within 10 calendar days from the date of the employee's sick leave (part 5 of article 13, part 1 of article 15 of Law No. 255-FZ). Remember that temporary disability benefits are not subject to insurance contributions to the FSS, PFR and MHIF.

Temporary disability benefits are provided in the following cases:

• illness or injury of the insured person;
• caring for a sick family member;
• quarantine of the insured person, as well as quarantine of a child under the age of 7 years attending a preschool educational institution, or another family member recognized as legally incompetent;
• implementation of prosthetics for medical reasons;
• aftercare in the prescribed manner in sanatoriums.

In addition to these cases, temporary disability benefits are also paid in the event of an industrial accident or occupational disease. Their payment is regulated by Federal Law 125-FZ of July 24, 1998.

Source of payment of temporary disability benefits

In case of illness or injury, the benefit for the first three days of temporary disability is paid at the expense of the insured-employer, and for the rest of the period, starting from the 4th day of temporary disability, at the expense of the FSS of the Russian Federation (Art. . 1 255-FZ).

Individuals who are sick or injured, but voluntarily entered into a legal relationship on compulsory social insurance, the FSS pays benefits from the first day. In other cases, the benefit is also paid by the FSS from the first day.

Calculation and payment of sick leave by the employer

Temporary disability benefit is assigned if the application for it was followed no later than six months from the date of restoration of the ability to work (Article 12, Clause 1 255-FZ).

The estimated period of sick leave is 2 previous years or 730 days, no days are excluded from the calculation. For sick leaves issued in 2019, these will be 2018 and 2017.

Note!

• If an employee works at one place of work, the calculation of benefits is carried out at this place, taking into account the taxable payments for the previous 2 years for all places of work, with the condition that the amount of accruals cannot exceed the maximum - the maximum amount of taxable amounts for each of the years taken into account.
• If the employee at the time of the insured event works in several places and worked there in the two previous calendar years, temporary disability benefits are paid at all places of work.
• If an employee at the time of the occurrence of an insured event works for several policyholders, and in the previous two calendar years worked for other policyholders, all benefits are assigned and paid to him by the policyholder at one of the last places of work at the choice of the insured person (Article 13, clause 2.1 255-ФЗ ).
• If an employee at the time of the occurrence of an insured event works for several policyholders, and in the previous two calendar years worked for both these and other policyholders, then the temporary disability benefit can be paid as at one place of work, based on the average earnings for all policyholders and for all current policyholders, based on the average earnings in the current place (Article 13, clause 2.2 255-ФЗ).

Example:

1. The employee works in Alpha LLC at the main place of work and in Beta LLC concurrently for the entire period, starting from January 2017. Accordingly, the sick leave will be calculated separately in LLC "Alpha" and separately in LLC "Beta"
2. The employee has been working in Alpha LLC at the main place of work and in Beta LLC concurrently since January 2019. Accordingly, the sick leave will be calculated for him in LLC "Alpha" OR in LLC "Beta" of his choice, based on the certificates provided from previous places of work.
3. The employee has been working at Alpha LLC at the main place of work since 2017 and at Beta LLC since 2019, in addition to this, in 2018 he worked in other organizations. Sick leave will be calculated in LLC "Alpha" OR in LLC "Beta" of his choice, based on the certificates provided from previous places of work.
4. The employee has been working in Alpha LLC at the main place of work and in Beta LLC concurrently since 2018, in addition to this, in 2017 he worked in other organizations. The sick leave may be in LLC Alpha, and LLC Beta, but based on the average earnings in current places of work. Or sick leave can be calculated in one place, based on the average earnings for all organizations where the employee received income.

Average earnings for calculating sick leave

Temporary disability benefits are calculated according to the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, including for the time of work with other policyholders.

If in these two calendar years, or in one of the specified years, the insured person was on maternity leave and (or) parental leave, the corresponding calendar years (calendar year), at the request of the employee, can be replaced by the previous calendar years ( calendar year), provided that this leads to an increase in the amount of the benefit (clause 1 of article 14 255-FZ).

If the insured person had no earnings for the previous two years or his average earnings were less than the minimum wage, then the average earnings for calculating the benefit are applied equal to the minimum wage - 11,280 rubles in 2019. For part-time workdays / weeks, the average earnings are calculated in proportion to the length of the working hours.

The average earnings, on the basis of which benefits are calculated, include all types of payments and other benefits in favor of the insured person, for which insurance premiums are charged to the FSS (Article 14, clause 2 255-FZ). The average daily earnings for calculating benefits is determined by dividing the amount of accrued earnings for two years by 730 (Article 14, Clause 3 255-FZ).
The average earnings for calculating temporary disability benefits cannot be less than the average earnings calculated on the basis of the minimum wage.

Limitations on the payment of benefits for temporary incapacity for work

1. The maximum amount of accruals taken into account. For each of the estimated years, earnings are taken into account in an amount that does not exceed the maximum value of the base for calculating insurance premiums in the Social Insurance Fund (Art. 14, clause 3.2 255-FZ). Recall that this value in 2017 was 755 thousand rubles, in 2018 - 815 thousand rubles, in 2019 - 865 thousand rubles. The 2019 value does not apply to sick leave certificates issued in 2019, since the billing period is 2018-2017.

In the event that benefits are paid to one employee by several policyholders, each of the policyholders can take into account earnings for each year in an amount not exceeding the specified limit.

2. Restriction in case of violation of the regime. If there is a note on the violation of the regime on the certificate of incapacity for work, then from the date of the violation, the benefit is paid in an amount not exceeding the minimum wage for a full calendar month. In areas where the regional coefficient is applied, the minimum wage is taken taking into account this coefficient.

3. The influence of the insurance experience on the amount of sick leave.

Insurance experience- the total length of time for payment of insurance premiums and (or) taxes. This includes the period of work under an employment contract, public service, military service and other activities.
Depending on the length of the insurance period, the benefit is paid:

• insurance experience of 8 years or more - 100%;
• insurance experience from 5 to 8 years - 80%;
• insurance experience from six months to 5 years - 60%;
• insurance experience less than six months - the benefit is paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which regional coefficients to wages are applied in accordance with the established procedure - in an amount not exceeding the minimum wage, taking into account these coefficients.

4. Temporary disability allowance is paid to employees who worked in the organization and who were dismissed in the event of illness or injury within 30 calendar days after termination of the employment contract. In this case, the allowance, regardless of the length of service, is paid in the amount of 60% (clause 2 of article 7 255-FZ).

In addition to restrictions on the number of paid days, the benefit for caring for a sick child with outpatient treatment is also limited in the amount of payment, starting from the 11th day of incapacity for work:

• for the first 10 calendar days, the benefit is paid in an amount determined depending on the length of the insured person's insurance period;
• for the following days - in the amount of 50 percent of average earnings (clause 3 of Art. 7 255-FZ).

Calculation of average earnings based on the minimum wage

If the insured person did not have any earnings in the calculated 2-year period, as well as if the average daily earnings calculated for these periods, calculated for the full calendar month, are lower than the minimum wage, the calculation of the benefit is based on the minimum wage.

If the insured person at the time of the occurrence of the insured event is working part-time (part-time, part-time), the average earnings calculated on the basis of the minimum wage is adjusted in proportion to the working time of the insured person.

Since 2019, the minimum wage has been set at 11,280 rubles.

When working full-time, the minimum average daily wage in 2019 is RUB 11,280. × 24 months / 730 days = 370.85 rubles. In areas where the regional coefficient is applied, the minimum wage is taken taking into account this coefficient, i.e. the minimum average daily earnings will be higher.

The procedure for calculating benefits for temporary incapacity for work

1. For each of the two calendar years taken for the calculation (for insured events that occurred in 2019, they are usually 2017 and 2018), we calculate the amount of charges subject to contributions to the Social Insurance Fund.
2. Separately, the amount for each year is compared with the maximum base for calculating insurance premiums for this year. For example, we compare the amount of charges for 2017 with 755,000 rubles, and for 2018 - with 815,000 rubles. For each year, we take for the calculation the smaller of the compared amounts.
3. We add up the amounts taken into account for 2 years, divide by 730 - we get the average daily earnings.
4. We compare the resulting average daily earnings with the minimum daily earnings, calculated on the basis of the minimum wage (minimum wage * 24/730) and take the maximum value. In areas where the regional coefficient is applied, the minimum wage is taken taking into account this coefficient.
5. We determine the amount to be paid: the average daily earnings are multiplied by a percentage, depending on the length of service and the number of calendar days of incapacity for work.

In the case of caring for a sick family member, we take into account how many days and in what amount can be paid. In case of illness or injury, the first 3 days are paid by the employer, the rest of the days are paid by the FSS.

Changes in sick leave payment in 2019

As for 2019, there are no significant changes in the calculation and payment of sick leave, as well as in benefits for temporary disability. The main innovations are related to the indicators used:

1. From January 1, 2019, the minimum wage will be 11,280 rubles;
2. The indicator of the maximum base for calculating contributions will increase - 865,000 rubles, it will be relevant for calculating sick leave in 2020;
3. The maximum and minimum average daily earnings will change: minimum - 370.85 rubles per day, maximum - 2,150.68 rubles.

Sick leave in the online service Kontur.Accounting is calculated easily, quickly and in accordance with the law.