Maximum and minimum sick leave in 2022

Calculation period for sick leave in 2022

The billing period is considered to be 2 (two) calendar years prior to the moment when the insured event occurred.
This rule applies to all employees except employees on maternity leave. They can replace one and or two years based on the nearest previous ones. This is beneficial if the benefit amount increases if the calculation periods are changed. In order to do this, the employee must write a statement.
The application must indicate the coming years. If earlier years are specified, you cannot accept such an application. EXAMPLE OF CALCULATING SICK AWAY WITH REPLACEMENT OF YEARS IN THE CALCULATION PERIOD
At the beginning of 2015, an employee went on maternity leave, and then on maternity leave for up to 1.5 years. She returned to work in 2022. On April 20, I fell ill. According to the sick leave, the period of illness was 7 days. The employee went on maternity leave on January 15, 2015. It turns out that the period that we should take for the calculation - 2015 - 2016 - it did not work. In the application for sick leave, the employee asked to replace these two years, 2013 and 2014. These years immediately precede the calculation period. They can be used for calculations. Please note that these two years can be taken as a “replacement”. If the employee indicates 2012 and earlier years, you cannot take them into account as a replacement period. You can explain to the employee which periods are best used to calculate sick leave. Even if it is not part of your direct responsibilities.

Determination of the amount of maternity benefits in 2022.

To calculate the amount of benefits due to pregnancy and childbirth, you should apply the appropriate formula (according to Article No. 14, paragraphs 4, 5 of Federal Law No. 255).

Amount of maternity benefit in 2022 = average daily wage X number of days of maternity leave.

The formula according to which it is necessary to determine the average daily wage for calculating maternity benefits in 2022 can be found below:

Average daily wage for calculating maternity benefits in 2017 = income received in 2016 (maximum limit not established) + income received in 2015 (maximum limit is 670,000 rubles) / 731 days (excluded days should be subtracted).

It should be recalled that 731 is the number of calendar days in the billing period (in other words, 365 days in 2015 and 366 days in 2016). In addition, certain days, if any, must be subtracted from the specified period. Accordingly, from the income the amounts that were accrued for these days. Which days are excluded are presented in the table below.

The resulting average salary should be compared with the maximum permissible limit. If the calculated result turns out to be greater, this amount should be taken into account for calculating benefits. This is stated in Article No. 14, paragraph 3.3 of Federal Law No. 255.

Daily earnings for sick leave in 2022

Sick leave benefits are calculated from the employee’s actual earnings for the pay period. There are minimum and maximum earnings, beyond which you cannot go. The minimum wage cannot be less than the minimum wage.

Calculation of daily earnings if actual earnings are less than the minimum wage calculation

If the employee’s actual earnings are less than the earnings calculated from the minimum wage, to calculate daily earnings for calculating sick leave benefits, you need to take the earnings calculated from the minimum wage and divide it by 730.

Calculation of daily earnings if actual earnings are greater than the minimum wage calculation

To calculate an employee’s daily earnings when calculating the amount of sick leave benefits, you need to take the actual earnings if it is more than the earnings calculated from the minimum wage.

Check the employee's insurance record

If the employee’s insurance coverage is more than 6 months, take the earnings for the billing period and divide it by 730. Remember that there is a maximum limit: for the calculation for 2016, you can only take 718,000 rubles. If the employee’s earnings are higher, alas, you are still limited to 718 thousand rubles.

If the employee's insurance coverage is less than 6 months, take the actual earnings and divide it by 730. Use a limit: for each full month of illness, do not assign more than 1 minimum wage.

Documentation

To reimburse funds spent on sick leave, an entrepreneur must provide to the Social Insurance Fund at the place of his registration:

• An application containing the details of the entrepreneur and the amount of benefits paid;
• Calculation (form 4-FSS) indicating the average earnings, period and cause of incapacity for work of the insured citizen, his length of service;
• A copy of the certificate of incapacity for work.

Documents are reviewed on average no more than 10 working days.

Minimum sick leave in 2022

We will receive the minimum amount of sick leave payments if we take into account the average daily earnings calculated based on the minimum wage.

In 2022, it is: minimum wage × 12 months × 2 years = 7500 × 12 × 2 = 180,000 rubles.

If an employee works a reduced schedule, earnings must be proportionally reduced.

If you work in a region where regional coefficients are used, do not forget to apply them.
EXAMPLE OF CALCULATION OF SICK AWAY WHEN AN EMPLOYEE'S EARNINGS IS LESS THAN THE MINIMUM EARNINGS
A young specialist got a job for the first time in January 2017. After 9 months, he provided sick leave for 7 (seven) calendar days. Before the illness, the employee worked full time. Billing period (standard): 2015-2016 These are years when the employee has not yet worked. Therefore, to calculate his sick leave, we take the minimum salary: minimum wage × 12 months. × 2 years = 7500 rub. × 12 × 2 = 180,000 rubles. Now we divide the minimum salary by 730. 180,000 rubles. : 730 = 246.57 rubles. We check the employee’s length of service. In the example, the length of service is 9 months, which means that the employee is entitled to 60 of his earnings when paying sick leave. We count: 246.57 rubles. × 60% = 147.94 rub. This amount must be paid to the employee for each day of illness. We calculate the amount of disability benefits: number of days of illness × daily earnings = 147.94 rubles. × 7 days = 1035.58 rub.

Reflection of benefits in accounting

All benefits are not subject to personal income tax, with the exception of sick leave benefits. This tax should be withheld from the entire amount of this benefit in accordance with Article No. 217, paragraph 1 of the Tax Code of the Russian Federation.

As for social benefits, according to Article No. 9, paragraph 1, subparagraph 1 of Federal Law No. 212, as well as Article No. 20.2, paragraph 1, subparagraph 1 of Federal Law No. 125, they are not subject to insurance contributions.

In accounting, during the calculation of benefits, the following entries should be made:

D (20,26,44...) K 70 – benefits are accrued (on sick leave, for the first three days of the employee’s incapacity for work), which is paid at the expense of the company/organization.

D (69) K 70 - the benefit has been accrued, which is paid from the funds of the Social Insurance Fund.

D (70) K (68) – withholding of personal income tax from benefits due to temporary disability.

D (68) subaccount “Calculation of personal income tax” K (51) – payment of personal income tax, which was withheld from benefits due to temporary disability.

D (70) K (51, 50) – payment of benefits to the employee.

It is worth noting that under the simplified tax system, only that part of the benefits that is not reimbursed by the Social Insurance Fund can be taken into account. In other words, this is only a benefit due to temporary disability for the first three days of illness. Therefore, the amount for these days can be included in the tax base under the simplified tax system. If the object is “income minus expenses”, then it is included in the expenses of the “simplified”, and if the object is “income”, then in the tax deduction line. This is approved by Article No. 346.16, paragraph 1, subparagraph 6 and Article 346.21, paragraph 3.1 of the Tax Code of the Russian Federation.

A sick leave certificate is a document in the form established by law issued by a medical institution to a citizen to confirm his absence from work and failure to fulfill his duties due to temporary disability.

According to the law, only employees who work full time on the employer’s premises have the right to payments under this sheet. Those working under a civil contract also do not have the right to claim sick leave.

Incapacity for work on vacation days at your own expense, as well as arrest, are not covered by payments.

For example, if an employee took a week of unpaid leave, but two days before returning to work he opened a sick leave. He stayed sick for a few more days, thus “extending” his vacation. In this case, benefits for the first two days of incapacity will not be accrued to him; in the calculation, only the days when he should have been present at the workplace will be taken into account.

Even citizens who quit their job less than a month ago can receive a small amount of money after illness. The benefit is available to all insured citizens of Russia, as well as foreigners living in the Russian Federation and even stateless persons. But provided that before the citizen fell ill, the policyholder regularly paid contributions to the Fund for six months.

The reasons for obtaining sick leave from a medical institution may be:

• Own illness (injury);
• A relative has an illness as a result of which he or she requires care;
• Approaching birth, postpartum period for women;
• Quarantine.

Until recently, the FSS was strict about whether a medical institution had an expert license, but after a series of lawsuits they lowered the requirements for certification.

An employee is required to submit a sick leave certificate to the accounting department at his place of work no later than six months after his recovery.

Maximum sick leave in 2022

The maximum amount of payments for sick leave for the billing period, subject to contributions to the Social Insurance Fund, has not only a minimum, but also a maximum limit.

The maximum limit of average daily earnings for calculating sick leave benefits for 2022 is 718,000 rubles.

The maximum limit of average daily earnings for calculating sick leave benefits for 2016 was 670,000 rubles.

If actual earnings are greater than the calculated base, equal to 718,000 rubles, then sick leave must be calculated according to the maximum amount.

Let's calculate the maximum average daily earnings for sick leave benefits in 2022. So, in 2016 the maximum limit was 670,000 rubles, in 2022 – 718,000 rubles. This means the average daily earnings will be: (670,000 rubles + 718,000 rubles): 730 days. = 1901.37 rub.

The reason for the changes is the increase in the minimum wage

From July 1, 2022, organizations and individual entrepreneurs are required to pay employees wages of at least 7,800 rubles (that is, no less than the new minimum wage). See “Minimum wage from July 1 in Russia.” If the salary does not reach the specified amount, then it needs to be increased.

Note that the increase in the minimum wage from July 1 in some situations will affect the calculation of sick leave, maternity and child benefits. Let's look at this issue in more detail. However, we will immediately say that no indexation of benefits has occurred since July 1, 2022. It’s just that due to the increase in the minimum wage, there have been changes in the calculation and minimum values.

Experience coefficient for sick leave in 2022

For sick leave benefits, daily earnings are multiplied by the number of sick days and the length of service coefficient.

Table of length of service coefficients for employees registered under an employment contract

Calculation of sick leave benefits using an example

Manager A.A. Petrov has been on sick leave since January 15, 2017. until January 21, 2017 inclusive (that is, seven full calendar days). The employee’s insurance experience is more than 8 years; for this reason, he is entitled to receive benefits due to temporary disability in the amount of 100% of the average salary.

The average daily wage for calculating benefits is 723.29 rubles. Thus, the amount of the benefit for the first three days of illness, which should be paid to the employer, is 2169.87 rubles (723.29 rubles X 3 days).

The benefit for the remaining days of illness must be paid at the expense of the Social Insurance Fund of the Russian Federation; its amount is 2893.16 rubles (723.29 rubles X 4 days).

The total amount of the benefit is 5063.03 rubles (2169.87 rubles + 2893.16 rubles).

Days of payment of sick leave by the Social Insurance Fund and the organization

The first three days of regular sick leave are paid by the company, and the rest by the fund. The Social Insurance Fund pays benefits for sick leave for child care in full, but within the standard limits.

Standards for paying sick leave for child care FSS

New participants in the pilot project

In 2022, the FSS continues the pilot project. As part of this project, workers receive benefits through the Social Insurance Fund, and not through employers. From July 1, several additional entities will join the pilot project. We list them in the table: