If a working citizen wishes to take sick leave, then he is entitled to temporary disability benefits. The provision of such a “service” is carried out from the “treasury” of a specialized insurance fund, which assumes the absence of any damage to the enterprise where the sick person works. Which groups of people are entitled to payments during illness, and how is the amount of financial support calculated?
Calculation of sick leave if the length of service is less than 6 months
The benefit for a full month cannot be less than the minimum wage, regardless of length of service, i.e. 12,792 rubles .
In this case, when calculating the average income for 6 months, it is not the salary level that is taken, but the minimum wage amount. Calculation formula:
Payment amount = minimum wage x 0.6.
Where:
- Minimum wage – minimum wage;
- 0.6 is 60%.
According to this formula, persons without experience can count on small benefit payments.
Minimum sick leave in 2022
The minimum amount of sick leave in 2022 cannot be less than the amount of payment calculated based on the minimum wage.
The minimum amount of sick leave is needed if the average earnings used to calculate sick leave benefits are less than the minimum wage.
This can happen if the sick employee, for some reason, did not work for 2 years before he was given sick leave, and the amount of the benefit calculated for the month was less than the established minimum wage. If the employee’s total length of service is less than 6 years, the calculation is made only from the minimum wage.
The minimum wage from January 1, 2022 is 12,130 rubles. (Order of the Ministry of Labor dated 08/09/2019 No. 561n).
If the average earnings turn out to be less than the minimum wage, to calculate sick leave benefits you need to take the average earnings calculated from the minimum wage.
note
Average earnings in 2022 for calculating the minimum amount of sick leave benefits in 2022 will be: 12,130 rubles x 24 months: 730 days = 398.79 rubles/day.
Form of certificate of incapacity for work
The document is issued at the medical institution. It states:
- Address and name of the medical organization.
- Full name of the patient.
- Cause of disability.
- Type of employment.
- Data on average income, information about employer, length of service.
- Period of release from work.
The sheet is filled out by the medical professional, then by the employer.
Sample certificate of incapacity for work
Maximum sick leave in 2022
The maximum amount of sick leave depends on the maximum size of the base for calculating insurance contributions to the Social Insurance Fund.
The calculation of average earnings for benefits takes into account payments to the employee for two calendar years preceding the illness.
In this case, the average earnings are limited to the amount that is calculated based on the maximum bases for calculating social contributions.
note
Maximum average daily earnings for benefits = Sum of marginal bases for social contributions for the two previous years /730
The maximum base for calculating contributions from 2022 to 2022 was:
- in 2022 - 815,000 rubles.
- in 2022 - 865,000 rubles.
- in 2022 - 912,000 rubles
In 2022, the calculation period for sick leave must take the period from January 1, 2022 to December 31, 2022. That is, 2018 and 2022.
In 2022, the maximum base for social insurance contributions in case of temporary disability and maternity was 815,000 rubles.
In 2022 – 865,000 rubles.
note
The maximum amount of sick leave benefits per day in 2022 will be: (RUB 815,000 + RUB 865,000): 730 days. = 2301.37 rub.
For comparison, in 2022, the same amount was: (755,000 + 815,000) / 730 = 2,150.68 rubles.
For what period is the benefit paid?
Temporary disability benefits for loss of ability to work due to illness or injury are generally paid to the insured person for the entire period of temporary disability until the day the ability to work is restored (disability is established).
The specifics of determining the period when it is necessary to care for a sick family member are specified in Article 6 of the Federal Law of July 24, 2009 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” A sick leave certificate is issued for the entire duration of illness in calendar days, including weekends and holidays.
Certificate of incapacity for work (sick leave)
Temporary disability benefits are calculated based on the information provided by the doctor on the sick leave certificate.
What is this document? This is a special form that has a certain shape, details and protection against forgery. Anyone who has received a sick leave knows that it cannot be wrinkled or folded. The document must be filled out with a black gel or capillary pen (or the details in it must be printed on a printer).
Thus, sick leave requires very careful handling by both the patient and the doctor. But still, employees can bring a document to calculate temporary disability benefits that does not fully meet the requirements.
The following articles will help you understand whether to accept it or not:
- “Can the Social Insurance Fund refuse compensation if a doctor filled out a sick leave note with a ballpoint pen?”;
- “Errors in sick leave are not a reason to refuse compensation for social insurance benefits”;
- “Combined filling of sick leave is not a violation”;
- “Prosecutor’s office: sick leave with defects is not a reason to deny benefits.”
To reduce the number of errors in sick leave, take advantage of the new opportunity: from July 1, 2017, an employee of a medical institution can be issued an electronic sick leave. Find out what the employer needs to do for this from the article “From July 1, employees will be able to receive electronic sick leave .
Find out how an employer fills out his section of a sick leave certificate from the material “An example of filling out a sick leave certificate by an employer.”
Calculation of temporary disability benefits
The calculation period for paying sick leave is two calendar years preceding the year of temporary disability.
The amount of payments for the billing period includes all types of payments, including bonuses for which insurance premiums were calculated for OSS, regardless of whether they are provided for by the wage system or not. The main thing is that they are carried out within the framework of the labor relationship between employer and employee. Payments not subject to insurance premiums listed in Article 422 of the Tax Code of the Russian Federation are not included in the calculation.
The amount of actual earnings should not exceed the maximum amount for which insurance premiums are calculated for each year of the billing period.
The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of payments subject to OSS contributions accrued for the two calendar years preceding the year of sick leave by 730 (clause 3 of Article 14 of Federal Law No. 255-FZ of December 29, 2006) . That is, the number of calendar days falling within the period for which payments are taken into account does not matter. Thus, when calculating benefits, average daily earnings cannot exceed:
— in 2022: (RUB 718,000 + RUB 755,000): 730 days. = 2022.81 rub.;
— in 2022: (RUB 670,000 + RUB 718,000): 730 days. = 1901.37 rub.;
— in 2016: (RUB 624,000 + RUB 670,000): 730 days. = 1772.60 rub.;
— in 2015: (RUB 568,000 + RUB 624,000): 730 days. = 1632.88 rub.;
— in 2014: (RUB 512,000 + RUB 568,000): 730 days. = 1479.45 rub.;
— in 2013: (RUB 463,000 + RUB 512,000): 730 days. = 1335.62 rub.
To determine the amount of sick leave benefits payable, the amount of the daily benefit is multiplied by the number of calendar days of illness indicated on the sick leave certificate.
The amount of temporary disability benefits cannot be less than the amount of benefits calculated from the minimum wage.
Therefore, it is necessary to determine the minimum earnings for two years. It is equal to the amount of the minimum wage established on the day of the insured event (onset of illness), multiplied by 24 months. Then you need to compare two amounts: the amount of the employee’s actual earnings and the amount of the minimum earnings for two calculation years. If the first exceeds the second, then the benefit is calculated from it. If on the contrary, then the benefit is calculated based on the minimum earnings. Provided that the employee’s insurance experience is at least six months. EXAMPLE.
HOW TO CALCULATE AND REFLECT IN ACCOUNTING TEMPORARY DISABILITY BENEFITS An employee of Prima LLC, Sidorov, was ill from April 22 to April 30, 2022 and submitted a sick leave certificate to the accounting department.
Sidorov’s total insurance experience is three years, of which he has been working at Prima LLC since January 1, 2017. Before that, he worked only at Delta LLC. The calculation period for calculating and paying benefits for temporary disability of an employee includes the two previous years - 2016 and 2022. The amount of payments for which insurance contributions to the Social Insurance Fund were calculated last year at Prima LLC ( Sidorov’s current employer), amounted to: - salary in the amount of 190,000 rubles; - bonus for production performance - 10,000 rubles. A certificate of payments for the period of work at Delta LLC for another accounting year was not submitted by Sidorov. Thus, the accountant of the LLC “Prima” can only take into account the money that Sidorov received at his last place of work, that is, at Prima LLC. 200,000 rubles is less than the limit of 755,000 rubles. This amount is less than the minimum two-year salary in the amount of 227,736 rubles. (9489 rubles × 24 months), calculated from the amount of the minimum wage in force at the time of the insured event. This means that benefits should be calculated based on the minimum. Sidorov has the right to a benefit in the amount of 60% of average earnings. The amount of daily allowance due to Sidorov will be equal to 187.18 rubles. (RUB 227,736: 730 days × 60%). Sidorov was ill for 9 calendar days. The company will pay for three days. It will be 561.54 rubles. (RUB 187.18 × 3 days). The remaining six days will be paid for and reimbursed by the fund: 1123.08 rubles. (187.18 rubles × 6 days). Prima’s accountant will make the following entries: DEBIT 69 Subaccount “Settlements with the Social Insurance Fund” CREDIT 70
- 1123.08 rubles.
– benefits were accrued at the expense of the Social Insurance Fund; DEBIT 20 CREDIT 70
- 561.54 rub.
– benefits are accrued at the expense of the company; DEBIT 70 CREDIT 68 Subaccount “Personal Income Tax Payments”
- 219 rubles.
((RUB 561.54 + RUB 1,123.08) × 13%) – personal income tax is withheld from the benefit amount; DEBIT 70 CREDIT 50
- 1465.62 rubles. (561.54 + 1123.08 – 219) – benefits paid.
Please note: benefits for illness or domestic injury for the first three days of the employee’s incapacity for work are paid at the expense of the company, and from the fourth day - at the expense of the Federal Social Insurance Fund of the Russian Federation (Clause 2, Article 3 of Federal Law No. 255-FZ of December 29, 2006). Let us remind you that if an employee has not worked for six months since he first started working, then the amount of the benefit must be calculated based on the minimum wage.
Persons entitled to receive benefits
Temporary disability benefit
is a benefit paid for temporary disability in accordance with the requirements of Article 183 of the Labor Code. Also, the benefit is paid in the event of the need to provide care for a sick family member, quarantine of the insured person, as well as quarantine of a child under 7 years of age attending a preschool educational institution, or another family member recognized in the prescribed manner as incompetent, performing prosthetics for medical reasons in a hospital specialized institution, follow-up treatment in the prescribed manner in sanatorium-resort institutions located on the territory of the Russian Federation, immediately after inpatient treatment (Article 5 of the Federal Law of July 24, 2009 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood").
Individuals who are subject to compulsory social insurance in case of temporary disability and in connection with maternity have the right to receive benefits.
Individual entrepreneurs, notaries, lawyers, members of peasant (farm) households, members of family (tribal) communities of indigenous peoples of the North have the right to receive benefits only if they pay voluntary contributions in accordance with Article 4.5 of Federal Law No. 255 of July 24, 2009 -FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”
What has changed in sick pay since 2022?
The main change in the procedure for paying sick leave for employees is that now benefits will be paid not only by the employer, but also by the regional branch of the Social Insurance Fund, in which the employer is registered as an insurer. In fact, the benefit will be divided into 2 parts, which can be paid in different ways and at different times.
The first part of the benefit consists of payments for the first 3 days of temporary disability (staying on sick leave). The employer is responsible for these payments, who makes them at his own expense without the possibility of subsequent reimbursement from the Social Insurance Fund (Part 2, Article 3 of Federal Law No. 255-FZ of December 29, 2006). The benefit for the entire subsequent period of temporary disability, starting from the 4th day of illness, will be transferred directly to the employee by the Social Insurance Fund.
At the same time, for the entire 2022 and subsequent periods, the application procedure for receiving temporary disability benefits will remain. To receive sick leave benefits, the employee must still contact his employer, provide a sick leave certificate and write a corresponding application.
Sickness benefits in 2022 will be calculated according to new rules. So, if the benefit for a full month turns out to be below the minimum wage, then it will still be calculated based on the minimum wage. To do this, the current minimum wage is divided by the number of calendar days of the month (28,29,30 or 31) and multiplied by the number of calendar days during illness (Federal Law No. 478-FZ of December 29, 2020).
The procedure for obtaining sick leave has also undergone a number of changes in 2022.
Cheat sheet on the article from the editors of BUKH.1S for those who do not have time
1. From 2022, the first 3 days of sick leave are paid by the employer, and the subsequent days by the Social Insurance Fund.
2. If the benefit for a full month is below the minimum wage, then it will still be calculated based on the minimum wage.
3. To receive sick leave benefits, an employee must contact his employer, provide a sick leave certificate and write an application.
4. In some cases, an employee may apply for sick leave benefits directly to the Social Insurance Fund.
5. Employees can now control the payment of sick leave benefits in the personal account of the insured person on the Social Insurance Fund website or through a special mobile application “Social Navigator”.
Basis and terms of benefit payment
The benefit is paid by the employer both at the main place of work and part-time.
Benefits must be applied for no later than 6 months after the end of the period of incapacity for work. The basis for payment of benefits is sick leave. If the insured person works for several employers, it is necessary to issue several sick leaves, according to the number of employers.
The employer pays benefits to the insured person in the manner and within the time limits established for the payment of wages to employees.
Accounting benefits
Reflection in the accounting of temporary disability benefits depends on whether the region participates in the Social Insurance Fund pilot project. Personal income tax must be calculated from the benefit amount.
If the region does not belong to the project participants, the following postings are applied:
- Dt20, 23, 25, 26, 44 Kt70 – benefits accrued for the first 3 days.
- Dt69 Kt70 – benefits are accrued from day 4 onwards.
- Dt70 Kt68 – personal income tax withheld.
- Dt70 Kt50 (or 51) – sick leave issued (transferred) to the employee by the cashier.
Payments for 3 days are borne by the company’s costs, and subsequent payments are borne by settlements with the Social Insurance Fund, which will then be closed by transfer from the Fund.
If a pilot project is launched in the region, the organization takes into account only payments for 1-3 days:
- Dt20, 23, 25, 26, 44 Kt70 – benefits accrued for the first 3 days.
- Dt70 Kt68 – personal income tax withheld.
- Dt70 Kt50 (or 51) – sick leave issued (transferred) to the employee by the cashier.
Insurance period and sick leave payment
The insurance period is understood as the duration of work of an employee, during which income was recorded and insurance premiums were transferred.
The insurance period includes periods of work of the insured person on the territory of the Russian Federation or abroad on the basis of international treaties of the Russian Federation and in accordance with Russian legislation. The insurance period includes periods of temporary disability, the care of one of the parents for children, the time of receiving unemployment benefits, etc. To include these periods in the insurance period, they must be preceded or followed by periods of work.
The insurance period is not taken into account in the following cases:
- when working without registration;
- from individual entrepreneurs who have evaded paying fees to the social fund;
- during vacations not paid by the employer.
When calculating the insurance period for sick leave, all insurance periods are taken into account, regardless of work breaks.
The insurance period is calculated on a calendar basis based on a full year. Every 30 days of work and other periods are converted into months, and every 12 months - into full years.
The amount of sick leave payments directly depends on the length of insurance coverage. Here's how sick leave is calculated at a new place of work: if the employee's work experience is less than six months, then no more than one minimum wage is calculated for each month of incapacity for work.
Payment depending on length of service is made as follows:
- if the employee’s length of service is 8 years or more, then sick leave benefits are paid in full (100%);
- from 5 to 8 years - payment will be 80%;
- from 3 to 5 years - 60%.
When paying maternity benefits, the length of service coefficient is not taken into account; sick leave is paid in full.
