How is a work injury paid in 2022?

What injury is considered work-related?

According to existing labor legislation, an industrial injury is any event that causes harm to an employee’s health, occurring during the performance of work duties, while performing any actions performed for the benefit of the employer. In particular, these include injuries received independently and inflicted by another person, animal bites, lightning strikes and other events associated with industrial and natural factors. Such injuries will be considered industrial if:

• the employee was at the workplace specified in the employment contract or on a break;
• a company vehicle was used;
• the employee was on a business trip or en route to its destination.

The question of whether a work-related injury occurs when an injury occurs as a result of an accident on personal or public transport is decided depending on the purpose for which the transport was used. An injury is recognized as a work-related injury if the employee was using such transport to carry out instructions from the manager. It is worth remembering that one of the main criteria for qualifying injuries as work-related is the presence of an order from the manager, his financial interest in the employee performing certain actions.

General principles for the prevention of occupational injuries

General principles for preventing injuries at work can be summarized as follows:

• technological processes at the enterprise should be automated and mechanized as much as possible;
• manual operations are minimized (in particular, we are talking about manually carrying loads and lifting heavy objects);
• enterprises should have special places where employees can safely store goods, equipment or spare parts - to avoid cluttering the workspace and aisles with them;
• equipment and tools must be used strictly for their intended purpose;
• equipment and tools must be in good working order;
• parts of machines that rotate and move should be protected, as well as places where a person can come into contact with a hot surface, hazardous or chemically active liquid, etc.;
• all electrical equipment must be grounded and periodically monitored by professional specialists;
• places of open contacts must be protected using casings or shields;
• equipment used for moving or lifting heavy loads must be monitored promptly, especially devices operating under high pressure;
• workplace lighting should be good;
• The workplace and workshop must be maintained in proper order.

And of course, all employees should follow labor safety rules, and if an accident occurs at work, a first aid kit should be provided to provide first aid.

Work injury: payments and compensation 2022

In Art. 184 of the Labor Code of the Russian Federation states what an employee has the right to claim in the event of an injury at work:

• to receive earnings that were lost due to injury (100% temporary disability benefit);
• for reimbursement of expenses incurred for the purpose of professional, social or medical rehabilitation.

In addition, a citizen receives insurance transfers in accordance with the accident insurance law FZ-125 of July 24, 1998, and has the right to count on compensation for moral damage caused by the employer.

In addition to the accident report, the basis for receiving funds is sick leave. In the column “Cause of disability” the code “04” is indicated. It stands for industrial accident or its consequences.

The amount and procedure for paying benefits and compensation for injuries is regulated by Article 184 of the Labor Code of the Russian Federation. The benefit is calculated on the basis of all payments received by the employee during the pay period, from which the injury contribution has been paid. The answer to the question: how much temporary disability benefits are paid in case of accidents at work is contained in Art. 9 FZ-125 - a citizen receives benefits in the amount of 100% of his average earnings. The benefit does not depend on the employee’s length of service, so it is calculated based on the average monthly daily wage.

Federal Law No. 125 dated July 24, 1998 indicates what payments are due for an industrial injury, except for sick leave, under social insurance:

• one-time insurance payment;
• monthly insurance payment in case of loss of professional ability to work.

According to current legislation, the victim is entitled to a one-time insurance payment. The procedure for its payment (including calculation principles and amounts) is in 125-FZ. It is paid once - upon receipt of injury. In 2022 (from February 1), its size is 108,600.52 rubles. Its size is established in Art. 11 125-ФЗ and is indexed annually (in 2022 indexed on the basis of Decree of the Government of the Russian Federation No. 73 of January 28, 2021).

The law provides for a monthly insurance payment. Its size depends on the degree of disability, if any, as determined by the results of the incident. This year, the maximum amount is 83,502.89 rubles, in accordance with the Federal Law on the FSS Budget FZ-384 dated 12/02/2019 and Art. 12 125-FZ. The indexation coefficient in 2022 is established by Decree of the Government of the Russian Federation No. 73 of January 28, 2021.

In addition, the employer has the right, at his own expense, to pay the injured employee additional funds allocated for treatment and rehabilitation, if they are specified in the collective agreement or employment agreement.

ConsultantPlus experts looked at how an employee can receive benefits in the event of an accident at work. Use these instructions for free.

Payments in connection with an accident at work

Magazine "Salary"/

The legislation provides for a number of compensations for an employee who has suffered from an accident at work. Who is obliged to pay them, on what basis and in what form? Should personal income tax be withheld from these amounts and UST charged on them? Read about this in the article.

S.I.
Yaroshenko, auditor An employer can compensate in several ways for the loss of professional ability of an employee who suffered in connection with an industrial accident. For example, undertake an obligation to insure all employees against work-related injuries or provide in the collective agreement (wage regulations) for the costs of paying compensation to victims. Along with various forms of voluntary care by the employer, employees are covered by the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ). According to this regulatory act, employees are considered insured persons (Clause 1, Article 5 of Law No. 125-FZ). When an insured event occurs, they are entitled to insurance payments. Let us consider in more detail their composition, the basis for accrual, size, procedure for issuance, taxation and accounting.

According to paragraph 1 of Article 8 of Law No. 125-FZ, the insured person is entitled to:

— temporary disability benefits due to an industrial accident;

— one-time insurance payment;

— monthly insurance payments;

— compensation for additional expenses for medical, social and professional rehabilitation.

TEMPORARY DISABILITY BENEFITS The employer must pay temporary disability benefits due to an accident at work. If the employer delays the payment of this benefit for more than one calendar month, then, at the request of the victim, it can be paid by the regional branch of the Federal Social Insurance Fund of Russia (clause 9 of Article 15 of Law No. 125-FZ).

Grounds for issuing benefits

The basis for payment of temporary disability benefits due to an industrial accident is sick leave. On its front side the cause of disability must be indicated - an industrial accident. A part-time worker has the right to receive benefits for all places of work, regardless of where the accident occurred (letter of the Ministry of Health and Social Development of Russia dated April 24, 2007 No. 3311-LG). The basis for this is the second and subsequent copies of the sick leave certificate.

Duration of paid disability

Temporary disability benefits due to an industrial accident are paid for the entire period during which the employee undergoes treatment for the consequences of the accident until recovery or permanent disability is established (Article 9 of Law No. 125-FZ).

Benefit amount

Regardless of the employee’s insurance length, this benefit is calculated in the amount of 100% of his average earnings (Article 9 of Law No. 125-FZ). Average earnings for calculating temporary disability benefits due to an industrial accident are determined in the manner prescribed by Article 14 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ), taking into account the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth for citizens subject to compulsory social insurance, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375 (hereinafter referred to as Decree No. 375). The amount of temporary disability benefits due to an industrial accident is not limited to the maximum (in 2007 - 16,125 rubles per month) limit (Article 13 of the Federal Law of December 19, 2006 No. 234-FZ, hereinafter referred to as Law No. 234-FZ ).

Accounting for employer benefits

Temporary disability benefits due to an industrial accident are paid from social insurance funds against industrial accidents and occupational diseases. When calculating benefits in accounting, the following entry should be made: DEBIT 69 subaccount “Settlements with the Social Insurance Fund for contributions for injuries” CREDIT 70. By the full amount of the accrued benefit (including payment for the first two days), the employer has the right to reduce the amount of contributions for injuries transferred to the regional office of the Social Insurance Fund in accordance with Law No. 125-FZ. Expenses for the payment of benefits for temporary disability at the expense of compulsory social insurance against industrial accidents and occupational diseases should be reflected in column 10 of Table 10 of Section III of Form 4-FSS of the Russian Federation, approved by Resolution of the FSS of Russia dated December 22, 2004 No. 111.

EXAMPLE 1. On September 10, 2007, with an employee of Armada CJSC G.N. Matrosov had an accident at work (he fell down the stairs). This incident was investigated by the commission and recognized by the executive body of the Social Insurance Fund as an insured event. During the period from September 11 to October 31, 2007, G.N. Sailors was on sick leave. On November 1, 2007, he submitted a certificate of temporary incapacity for work. G.N. Matrosov has been working at Armada CJSC since September 1, 2006. The 12 months preceding the incapacity for work were worked by G.N. Matrosov completely, with the exception of the period from August 1 to August 28, 2007, when he was on vacation.

It is necessary to calculate the amount of temporary disability benefits due to him and make accounting entries for its accrual.

SOLUTION. For convenience, we present data on employee earnings in the form of a table.
Let's calculate the average daily earnings:

RUB 222,608.70 : 337 days = 660.56 rub.

Let's calculate the amount of the benefit. To do this, multiply the average daily earnings by the number of calendar days during the period of incapacity:

RUB 660.56 x 51 days = 33,688.56 rub.

In November, the accountant will make the following entry:

DEBIT 69 subaccount “Settlements with the Social Insurance Fund for contributions for injuries” CREDIT 70

— 33,688.56 rub. - benefits have been accrued.

Taxation of benefits

Amounts of temporary disability benefits due to an industrial accident are not subject to the unified social tax (subclause 2, clause 1, article 238 of the Tax Code of the Russian Federation) and pension contributions (clause 2, article 10 of the Federal Law of December 15, 2001 No. 167-FZ ).

today there is no such clarity regarding the calculation of personal income tax Until recently, representatives of the main financial department attributed this payment to the compensation payments established by law related to compensation for harm caused by injury or other damage to health (letters of the Ministry of Finance of Russia dated September 20, 2005 No. 03-05-01-04/275 and dated September 6, 2006 No. 03-05-01-04/263). On this basis, tax agents could exclude these amounts from the taxable base when calculating personal income tax, guided by paragraph 3 of Article 217 of the Tax Code.

However, the position of officials has changed. The letter of the Federal Tax Service dated March 16, 2007 No. 04-1-02/193 states that the list of benefits not subject to personal income tax established by paragraph 1 of Article 217 of the Tax Code includes temporary disability benefits, including in connection with an industrial accident or occupational disease are not included. This opinion was also supported by officials of the Ministry of Finance in a letter dated 06/06/2007 No. 03-04-05-01/181. Those who decide in this case to apply the benefits mentioned in paragraph 3 will apparently have to defend their position in court. Arbitration practice on this controversial issue has not yet developed.

The victim is paid by the Social Insurance Fund

If, as a result of an accident, an employee has partially or completely lost his ability to work, he has the right to count on receiving a one-time insurance payment and monthly insurance payments from the regional branch of the Social Insurance Fund. In addition, the injured insured person may be compensated for additional expenses for medical, social and professional rehabilitation.

The right to apply for insurance compensation is reserved for the victim, his authorized representative (heir), regardless of the statute of limitations of the insured event (Clause 2 of Article 15 of Law No. 125-FZ).

These payments do not go through the employer's accounting department, however, we will talk about them so that the accountant knows what the injured employee can expect.

What documents are required to assign insurance payments to the Social Insurance Fund?

In order for employees of the regional branch of the FSS to be able to assign, calculate and issue insurance payments to the victim, they need to have a package of documents that the FSS establishes for each specific insured event. However, there is a mandatory minimum list, some of which are submitted by the employer, and some by the victim.

What is required from the employer? Within 24 hours from the moment of the incident (an industrial accident recognized as an insured event), the employer is obliged to send a message to the regional office of the Social Insurance Fund (subclause 6, clause 2, article 17 of Law No. 125-FZ) or a notice if more than one was injured people or there are dead (part 1 of article 228.1 of the Labor Code of the Russian Federation). The form of the message was approved by Order No. 157 of the Federal Social Insurance Fund of Russia dated August 24, 2000. The form of notification is given in Appendix No. 1 to Resolution No. 73 of the Ministry of Labor of Russia dated October 24, 2002 (hereinafter referred to as Resolution No. 73). For more information about these and other documents that the employer draws up in connection with an accident, read the article “Accident: We draw up documents” in No. 10 of the “Salary” magazine.

The employer is obliged to submit the following documents to the fund department (clause 4 of article 15 of Law No. 125-FZ):

— a copy of the report on the industrial accident;

- a certificate of the average monthly earnings of the insured for the period chosen by him to calculate monthly insurance payments;

— a certificate about the period of payment of benefits for temporary disability in connection with an industrial accident;

- a copy of a civil law contract providing for the payment of insurance premiums for injuries, or a work book (another document confirming the employment relationship of the victim and the employer).

What documents should the victim (his representative) bring? The victim must provide:

— an application for receiving insurance coverage in the form given in Appendix No. 1 to the Temporary Procedure for the appointment and implementation of insurance payments for compulsory social insurance against industrial accidents and occupational diseases in the executive bodies of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Temporary Procedure), which is Appendix No. 2 to Order No. 6 of the FSS of Russia dated January 13, 2000 (hereinafter referred to as Order No. 6). A sample is shown on p. 51;

— conclusion of a medical and social examination institution on the degree of loss of professional ability to work;

— conclusion of a medical and social examination institution on the necessary types of social, medical and professional rehabilitation;

— rehabilitation program;

— documents confirming the costs of social, medical and professional rehabilitation of the victim.

If the victim died, his representatives (heirs) must submit:

— application for receipt of insurance coverage in the form given in Appendix No. 2 to the Temporary Procedure;

- death certificate;

— a certificate from the housing maintenance authority, or, in its absence, from the local government, on the composition of the family of the deceased insured;

— a certificate from the educational institution stating that a member of the deceased’s family entitled to receive insurance payments is studying full-time at this educational institution;

— conclusion of a medical and social examination institution on the connection between the death of the victim and an industrial accident;

- a document confirming the fact of being a dependent or establishing the right to receive maintenance.

Sample application for insurance coverage

After the documents have been submitted to the FSS

The regional office of the Social Insurance Fund makes a decision on the assignment or refusal to assign insurance payments no later than 10 days (in the event of the death of the insured - no later than two days) from the date of receipt of the application and all necessary documents (their certified copies) according to the list determined by it (clause 4 Article 15 of Law No. 125-FZ).

A delay in making a decision on the assignment or refusal to assign insurance payments within the prescribed period should be considered as a refusal to assign insurance payments (clause 4 of Article 15 of Law No. 125-FZ). In this case, the fund department sends the victim (the person entitled to insurance compensation) a notice of refusal to assign insurance payments, indicating the grounds for refusal and the procedure for appealing the decision (clause 4.6 of the Temporary Procedure).

One-time insurance payment

The size of the one-time insurance payment is determined in accordance with the degree of loss of professional ability by the insured (Clause 1, Article 11 of Law No. 125-FZ). The maximum lump sum payment is RUB 46,900. (Article 15 of Law No. 234-FZ). A one-time insurance payment in the maximum amount is issued only in the event of the death of the victim to his relatives (heirs).

If the victim has partially lost the ability to work, then the amount of the one-time insurance payment is calculated by multiplying its maximum limit (46,900 rubles) by the degree of loss of ability to work and dividing by 100. The degree of loss of ability to work is determined as a percentage by the institution of medical and social examination in accordance with the Rules for determining the degree of loss of professional disability as a result of industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of October 16, 2000 No. 789.

The calculated amount of a one-time insurance payment must be issued by the FSS within a month from the date of its appointment, and in the event of death - within two days from the date of submission of all necessary documents to the regional office of the FSS (clause 2 of Article 10 of Law No. 125-FZ).

Monthly insurance payment

Period. Monthly insurance payments are accrued from the date of receipt of a medical report on loss of ability to work. They are relied upon by the employee until his ability to work is restored. However, this period does not include days when the employee was on sick leave and received temporary disability benefits (Clause 3, Article 15 of Law No. 125-FZ). At the same time, the issuance of previously assigned monthly payments cannot be suspended for the period during which the employee received temporary disability benefits due to the consequences of an industrial accident (letter of the Federal Social Insurance Fund of Russia dated April 28, 2004 No. 02-18/06-2706).

The amount of the monthly insurance payment is determined based on the average monthly earnings of the insured person, lost by the employee as a result of the occurrence of an insured event. Average monthly earnings are determined differently than regular temporary disability benefits. In accordance with paragraph 3 of Article 12 of Law No. 125-FZ, when calculating it, the following are taken into account:

- all types of remuneration (including bonuses) both at the place of main work and part-time work, for which insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are calculated;

- amounts of payment under civil contracts and amounts of royalties, if insurance premiums for injuries were accrued on them;

— temporary disability benefits;

— payment for maternity leave.

This means that when preparing a package of documents sent to the regional office of the Social Insurance Fund, the employer must indicate all the listed types of payments in the certificate of the insured’s average monthly earnings.

Average monthly earnings are calculated by dividing the total amount of the employee’s earnings for the 12 months preceding the month in which the industrial accident occurred or (at the victim’s choice) the loss (reduction) of his professional ability to work was determined by 12. If the work lasted less than 12 months, the average monthly earnings is calculated by dividing the total amount of his earnings for the number of months actually worked by him preceding the month in which he had an accident at work or (at the choice of the victim) a loss (reduction) of his professional ability to work was determined by the number of these months. In cases where the period was less than one full calendar month, the average monthly earnings are determined by dividing the amount of earnings for the time worked by the number of days worked. If some months are not fully worked, they are replaced by the previous fully worked months, and if replacement is impossible, they are excluded.

The amount of the monthly benefit is determined as a share of average earnings, calculated in accordance with the degree of loss of professional ability by the employee. The employee's average monthly earnings are multiplied by the degree of disability and divided by 100.

The monthly insurance payment is limited to a maximum amount of RUB 36,000. (clause 1 of article 16 of Law No. 234-FZ).

Reducing the monthly benefit amount. If the accident investigation commission establishes the fault of the victim, the amount of monthly insurance payments is reduced by the degree of his fault, expressed as a percentage, but not more than 25%.

When they issue it. Monthly insurance payments are made by the regional branch of the Social Insurance Fund of the Russian Federation no later than the expiration of the month for which they were accrued (clause 7 of Article 15 of Law No. 125-FZ).

EXAMPLE 2. Let's use the conditions of example 1 and supplement them. Let us assume that the medical and social examination assessed the degree of loss of professional ability of G.N. Matrosov by 30%, while the accident investigation commission found that the employee himself was partly to blame for the incident. His degree of guilt is 15%. It is necessary to determine the amount of one-time and monthly insurance payments to G.N. Matrosov.

SOLUTION. The amount of the one-time insurance payment will be 14,070 rubles. (RUB 46,900 x 30%).

When determining the amount of the monthly insurance payment, we exclude from the calculation of average earnings the salary for the month not fully worked (August 2007). Average monthly earnings will be 20,000 rubles. (RUB 220,000: 11 months). The monthly benefit amount is 5100 rubles. (RUB 20,000 x 30% - RUB 20,000 x 30% x 15%).

Compensation for additional expenses

Compensation for additional expenses is calculated in accordance with the Regulations on the payment of additional expenses for medical, social and professional rehabilitation of insured persons who suffered health damage due to industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of May 15, 2006 No. 286 (hereinafter referred to as the Regulations on Compensation additional costs). Thus, the costs of medical, social and professional rehabilitation include the costs of:

— for employee treatment;

— purchase of medicines, medical products and personal care;

- outside (special medical and household) care for the victim. At the same time, expenses for external medical care are paid at the rate of 900 rubles, and for household care - 225 rubles. per month (clause 24 of the Regulations on compensation for additional expenses);

— sanatorium and resort services, including travel to the place of rehabilitation;

— production and repair of prostheses, prosthetic and orthopedic products;

— provision of technical means of rehabilitation and their repair;

— provision of a vehicle if there are appropriate medical indications for obtaining a vehicle and there are no contraindications to driving;

— vocational training (retraining).

The need for rehabilitation must be confirmed by the conclusion of a medical and social examination institution. Whether the examination has established the employee’s permanent loss of ability to work does not matter (letter of the Federal Social Insurance Fund of Russia dated May 30, 2003 No. 02-08/10-1322P).

Payment of additional treatment costs is made in the period after the accident until the restoration of working capacity (establishment of permanent loss of professional working capacity). And payment for technical means of rehabilitation (prostheses) is not limited to any period (letter of the Ministry of Health and Social Development of Russia dated May 17, 2006 No. 1417-18).

In some situations, the victim, for medical reasons, cannot work in his previous profession. In this case, according to the rehabilitation program, the regional branch of the Social Insurance Fund enters into an agreement with a licensed educational institution to retrain the victim in a new profession. This agreement also determines the amount of payment for expenses for his professional training (retraining) (clause 43 of the Regulations on compensation for additional expenses).

ASSISTANCE TO THE VICTIM AT THE EMPLOYER’S EXPENSE In addition to the mandatory payments discussed earlier, the employer can support the victim in other ways. For example, provide financial assistance. In this case, personal income tax must be withheld from amounts exceeding 4,000 rubles. This is stated in paragraph 28 of Article 217 of the Tax Code. Since it is impossible to take into account material assistance in expenses when calculating income tax, there is no need to charge a single social tax and pension contributions on it (clause 3 of Article 236 of the Tax Code of the Russian Federation). For more information on how to take into account financial assistance paid for various reasons, read in issue No. 7 of the magazine for 2007 in the article “Help financially.”

Perhaps the employer will provide assistance to the victim in the form of a one-time benefit provided for by the collective agreement.

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Types of payments

An employee has the right to claim the following payments and compensation in case of an industrial injury:

• benefit due to temporary disability: it is paid in the amount of 100% of average earnings, length of service is not taken into account;
• insurance payment made at a time;
• monthly insurance payments;
• compensation for moral damage caused. Carried out by the employer on a voluntary basis, the employee has the right to seek protection of his rights to receive it in court;
• material assistance if such a clause is contained in a collective agreement or other local regulatory act, and in the amounts established by this document;
• payment for further restoration of health after leaving the hospital, if it is not covered by compulsory medical insurance or other benefits (Article 8 125-FZ).

If an employee dies as a result of an accident, payments are made to his relatives.

Work injury - what is it?

An employee is considered to if as a result he:

• lost ability to work - temporarily or permanently;
• cannot work in the same place and must be transferred to another due to health reasons;
• died.

For an injury to be considered work-related , it must occur:

1. During working hours on the territory belonging to the organization or outside it when the employee performs his official duties. For example, when the injury was the result of an accident involving a courier delivering an order. Moreover, it does not matter how he moved - on foot, by bus or in a personal car - in any case, such an injury will be recognized as an industrial injury.
2. During the time periods specified in the employment contract. This includes lunch and other breaks, overtime work, and business trips.

In order for an injury to be recognized as work-related, the employee must not be guilty of receiving the injury , otherwise it will not be recognized as work-related. For example, if it turns out that the same courier was intoxicated, as a result of which he got into an accident while performing his work duties, then such an injury will not be considered work-related. The same will follow if the employee committed actions that constitute a crime.

All of the above applies not only to employees of a company or entrepreneur. Work-related injuries can occur, for example, to trainees or persons involved in public works.

Procedure for assigning payments

They are designed to compensate an injured worker for lost earnings because he is unable to work (or work at full capacity) for a certain period of time. If a person dies, financial assistance is provided to his relatives, who have the right to receive it in accordance with the law.

A one-time payment is made no later than a month from the date of its appointment, and to the relatives of the deceased - no later than two weeks from the moment the entire set of documents is provided. The injured specialist will need to provide the Social Insurance Fund with a medical and social examination report, and the relatives of the deceased will need to provide documentary evidence of the occurrence of death and the acquisition of the right to financial assistance.

In accordance with Art. 7 125-FZ, the following relatives of the deceased acquire the right to receive funds:

• recognized as dependents entitled to receive maintenance from the deceased on the day of his death;
• children of the deceased employee born after his death;
• dependents of an employee who have lost the ability to work within five years from the date of death of this citizen;
• non-working family members caring for young or disabled children of the deceased.

Transfers are made according to the general principle until the moment of restoration or acquisition of working capacity, if this is not possible - for life.

Who pays

The legislation establishes who and how much must pay for an industrial injury: the Social Insurance Fund and the employer in the amount established by law, taking into account regional coefficients, but not more than legal limits. Sick leave is paid 100%.

Payments are made by both the employer and the Social Insurance Fund. For example, compensation for moral damage caused, quite logically, is paid by the administration of the enterprise, and insurance payments, both monthly and one-time, are made by the Social Insurance Fund. In addition, sick leave is paid at the expense of the Fund, and the employer makes payments stipulated by the labor or collective agreement (material assistance, for example).

The Social Insurance Fund is obliged to bear the financial costs of the citizen for further rehabilitation (in the case of undergoing treatment and restoring health in sanatoriums, purchasing medicines). Such expenses will be reimbursed only after the provision of payment documents confirming the costs incurred.

Principles of calculation

The amounts of compensation for industrial injuries are established in 125-FZ, but are revised annually. In Art. 11 of the law indicates the maximum amount of 94,018 rubles, but it is subject to indexation annually in accordance with Part 1.1 of the same article. In 2022, the indexation coefficient is established by Decree of the Government of the Russian Federation No. 73 of January 28, 2021. The amount of compensation depends on the degree of loss of professional ability after injury. In the event of the death of a citizen, it is one million rubles. Regional coefficients are also taken into account when calculating.

Work Injury Compensation

According to Article 5 of Law 125-FZ, the employer insures its employees against work-related injuries and occupational diseases. This means that if this happens, the victim must receive compensation.

There are several types of payments for work injury:

1. Payments under certificates of incapacity for work. Regardless of the employee’s length of service, the payment is calculated based on 100% of average monthly earnings and is paid from insurance funds paid by the employer to the Social Insurance Fund. Payment is assigned based on sick leave.
2. One-time compensation. It depends on how much the victim’s ability to work has been lost, and this is determined by a medical examination. The maximum is determined by the Fund and in the current year is 94,018 rubles.
3. Monthly payments. Assigned to the injured employee for the entire time until his full recovery is documented. The amount is determined based on the employee’s average monthly earnings for the last year. The maximum amount in 2022 is 72,290 rubles 40 kopecks.
4. Compensation for additional expenses. It is assigned for the provision of medical care, for the purchase of medicines and special equipment, and for payment for transportation.
5. Compensation for moral damage . In accordance with Articles 21 and 22 of the Labor Code, as well as paragraph 3 of Article 8 of Law 125-FZ, in the event of an industrial injury, payment for moral damage is provided. Its amount is determined either by agreement of the parties or through the court. The specific amount in each case is established individually based on several factors - the guilt of the employer and employee, the degree of suffering suffered by the latter.

Payment calculation

When paying for sick leave, the calculation procedure includes the following steps:

• determination of average earnings, income for two years before going on sick leave is divided by 730 (the number of days of the specified period);
• the employee’s income is included in the calculation in full, without observing the maximum amount of earnings;
• the resulting value is multiplied by the number of days of sick leave;
• if the average earnings are below the minimum wage, the minimum wage is used in the calculations;
• Personal income tax is withheld from the benefit, this follows from Art. 217 of the Tax Code of the Russian Federation (about this in the Letter of the Ministry of Finance of Russia No. 03-04-05-01/42 dated 02.22.2008).

In 2022, there have been changes to the payment procedure. Now the answer to the question: how is sick leave paid for a work-related injury in 2022? The calculation and payment are handled directly by the Social Insurance Fund; the employer’s responsibility is to obtain documents from the employee and transfer them to the Fund. Personal income tax is retained by the Social Insurance Fund.

Amount of temporary disability benefit for work injury

The calculation of temporary disability benefits for industrial injuries is done according to general rules.
Accounting calculates the payment amount using the following algorithm:

1. The average earnings for the two years preceding the accident at work are determined. If the employee was employed by another employer at that time, it is necessary to obtain a certificate of income from the previous place of work.
2. Average daily earnings are determined by dividing average earnings by 730 days.
3. The amount of temporary disability benefits is calculated. The number of sick days is multiplied by daily earnings.

The amount of benefits for an industrial injury is always paid at 100% of the average daily earnings, regardless of the length of the employee’s insurance period (Article 9 of Law No. 125-FZ of July 24, 1998).

The maximum payment amount should not exceed four times the maximum monthly insurance payment, indexed as of the current year. As of 2021, the maximum benefit is RUB 83,502.9. * 4 = 334,011.6 rubles.

The minimum benefit amount for a full calendar month should not be lower than the minimum wage. If a smaller amount is received during the calculation, payment is made based on the minimum wage.

Calculation example. Shvets O.A. in January 2022, she received an industrial injury while performing her job duties. In this regard, she was issued a sick leave for 30 days. The average salary of an employee for 2022 and 2022 was 1,420,000 rubles. (670,000 rubles and 750,000 rubles, respectively).

The calculation will be as follows:

1) 1,420,000 / 730 = 1,945.20 rubles. – average daily earnings;

2) 1,945.20 * 30 = 58,356.16 rubles. – the amount of temporary disability benefits.

Since the benefit amount is less than the maximum possible amount, the employee will be paid in full.

Important! Insurance premiums for compulsory social insurance against accidents at work are paid separately from social insurance premiums for temporary disability. Funds are transferred by the employer to the Social Insurance Fund on a monthly basis at a rate established based on the results of a special assessment of working conditions.

Mandatory actions of the employer

The employer's responsibilities in the event of an accident are stipulated in Article 228 of the Labor Code of the Russian Federation. Taking into account this standard, step-by-step instructions for work-related injuries are determined:

1. Take measures to organize first aid to the victim.
2. Prevent further development of the emergency situation.
3. If possible, keep the scene of the incident intact.
4. Interview witnesses.
5. Conduct an investigation into the circumstances of the incident, for which purpose form a commission, and based on the results of the investigation, draw up a report on the industrial accident (the report is drawn up according to the number of victims).
6. If the accident was a group accident (two or more people were injured) or serious (resulting in the death of a person), the employer is obliged to report it within 24 hours to the prosecutor's office, the labor inspectorate, and the regional government by sending a notice. It is imperative to report any accident to the Social Insurance Fund, since the Social Insurance Fund makes payments to the injured citizen.
7. Fulfill your legal obligations to compensate the victim.

This is exactly the sequence of actions of the employer in the event of an accident at work in 2022: first prevent the accident from developing, provide assistance on the spot, and then conduct an investigation and pay compensation.

Material on the topic Notification of an industrial accident Particular attention should be paid to drawing up a report of an industrial accident; on its basis, payments will be assigned to the employee. The document is filled out according to Form N-1, approved by Resolution of the Ministry of Labor of Russia dated October 24, 2002 No. 73. The report contains information about the victim, details of the incident, causes, injuries sustained and other information.

Sample report on an industrial accident according to form N-1 (form)

What should an employee do if injured at work?

When injured at work, an employee must take care not only to restore his health, but also to ensure that during treatment and rehabilitation he receives compensation, that is, compensation for lost wages. In accordance with Article 184 of the Labor Code of the Russian Federation, the employer is obliged to compensate for the earnings that the employee did not receive during treatment. Law No. 125-FZ of July 24, 1998 speaks about this. Such compensation is recognized as temporary disability benefits.

An employee who has been injured at work should remember: in order to receive all the benefits due, you must provide:

• sick leave;
• documents confirming expenses for treatment and rehabilitation;
• an application requesting reimbursement of the amounts specified in the documents provided (application for a one-time or monthly payment for a work-related injury).

Actions of an employee when injured

In current practice, the following algorithm of actions for an employee in case of injury has been formed:

• The worker, in accordance with the requirements of Art. 214 of the Labor Code of the Russian Federation, is obliged to immediately notify his immediate supervisor of the occurrence of an emergency, deterioration of his health, or injury.
• If there is a need for medical assistance, the employer is obliged to provide it, either on his own (if there is a first-aid post or a health worker) or by calling an ambulance and delivering the victim to a medical facility.
• The victim must inform medical workers under what circumstances he was injured (if the doctor conducts an appropriate interview).

Important! In order to avoid concealment of the accident by the enterprise administration and in order to prevent more serious harm to health in the future, the employee should not refuse medical care.

• Based on the results of medical care (treatment), the employee must be issued a certificate of incapacity for work (send it electronically to the enterprise’s HR department) and a medical report on the final diagnosis. The employee must also keep all documents (receipts) confirming treatment expenses.

Payments to the victim

The victim is entitled to the following payments:

• Payment of sick leave in the amount of average earnings (Part 1 of Article 183 of the Labor Code of the Russian Federation). To do this, the sick leave must be submitted to the personnel department of the enterprise or directly to the director in a small company.
• Compensation for funds spent on treatment, purchase of medications, etc. (Part 1 of Article 184 of the Labor Code of the Russian Federation). An application for compensation and a document confirming expenses are submitted to the management of the enterprise.
• Compensation for moral damage that an employee may demand in court. Accordingly, the amount of payment will be determined on the basis of a court decision.

Social Insurance Payments for Severe Occupational Injuries

In the event that an employee is seriously injured and cannot work at full capacity or dies, he or his relatives are entitled to a one-time and monthly insurance payment from the Social Insurance Fund.

According to Art. 10 and 11 of the Law “On Mandatory ...” dated July 24, 1998 No. 125-FZ, the size of the lump sum payment is determined individually based on the commission’s conclusion on the degree of disability. In the event of the death of an employee, his relatives are entitled to compensation in the amount of 1 million rubles.

Monthly payments are assigned according to the rules of Art. 12 of Law No. 125 also individually - as a percentage of the average earnings of the victim based on the severity of the work injury.

In case of severe injuries and loss of ability to work, the costs of treatment and rehabilitation (in the event of the death of an employee - for burial) are compensated from the Social Insurance Fund.

To receive payments and compensation for treatment, in accordance with clause 4 of Art. 15 of Law No. 185, the victim or his relatives must submit an application to the local branch of the FSS.

The list of required documents depends on the specific situation and is fully given in paragraph 4 of Art. 15 of Law No. 125. In particular, in the event of loss of ability to work due to severe injury, in addition to the application, it is necessary to submit to the Social Insurance Fund:

• the victim's passport;
• accident report;
• conclusion of a labor inspector;
• work book or employment contract;
• medical report on the diagnosis of the victim;
• the commission's conclusion on the degree of disability;
• documents confirming treatment expenses, etc.

For reference: the FSS is given 10 days to review documents, after which the fund must notify the victim of its decision. Regular payments to the victim in accordance with clause 3 of Art. 15 of Law No. 125 apply for the entire period of disability from the beginning of its determination by the medical commission until recovery.

Who makes the payments

Part of the payments for a work injury is made at the expense of the Social Insurance Fund:

• disability benefits;
• monthly allowance;
• compensation for expenses incurred by the employee during rehabilitation in sanatoriums and the purchase of medicines.

As for payments made by the employer upon the occurrence of a work-related injury, some managers try to evade this obligation. In this case, it is necessary to file a complaint with the labor inspectorate and then with the court.

ConsultantPlus experts examined whether payment of additional leave to an employee during the period of treatment due to an injury at work is subject to personal income tax and insurance contributions. Use these instructions for free.