What percentage of salary should I pay for sick leave?

In what cases is sick leave required?

Sick leave is issued if employees are unable to work for the following reasons:

• It is necessary to complete treatment after a certain time spent in a sanatorium.
• Prosthetics are required in inpatient medical institutions, according to medical indicators.
• Quarantine.
• Caring for another sick family member.
• Loss of ability to work due to health problems of the citizen himself.

If the reason is quarantine, then the sheet lasts as long as isolation. A document is issued only if there are other identification papers.

Issue may be refused if the following conditions are met:

1. Passing examinations, accepting procedures with outpatient clinical conditions.
2. Periodic medical examination.
3. Detention, administrative arrest.
4. Passing medical examinations or other examinations as directed by the military commissariat.
5. No signs of disease were detected.

Sick leave is not issued for prosthetics with outpatient clinical conditions. Medical professionals are given appropriate authority to issue sheets when they have completed their examination of the employee.

How to calculate benefits for a new employee if there is no certificate of his past earnings

When calculating benefits for an employee who has been with the company for less than two years, you will need information about earnings from the previous job. In this article, our colleagues from Salary magazine will show you what to do if you don’t have such data.

The accountant calculates temporary disability benefits, maternity benefits, and monthly child care benefits within 10 calendar days from the date of the employee’s application. The benefit must be paid on the next day after appointment, established for the payment of wages (Part 1, Article 15 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ).

To calculate these benefits, it is necessary to take into account the employee’s average earnings for the two calendar years preceding the onset of disability or maternity leave for child care (Part 1, Article 14 of Law No. 255-FZ).

If an employee was hired by a company last year or this year, the accountant can use information about earnings at a previous job to calculate benefits. They are contained in a certificate in the form approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n (hereinafter referred to as the earnings certificate).

This is important to know: How sick leave is paid based on length of service

When hiring, an employee has the right to present this document, but is not required to do so. Therefore, by the time the benefit is assigned, the accountant may not have complete information about the amount of payments on the basis of which the benefit is calculated. Let's consider what actions to take in this situation.

We calculate benefits based on your accounting data

So, the employee did not provide a certificate of earnings for the two calendar years preceding the year in which he fell ill or took maternity (child care) leave. Although the entries in his work book indicate that he worked for many years in other companies.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

In this situation, the accountant needs to check at what point the employee was hired by the company, whether payments were accrued to him in the billing period or not.

The company accrued payments to the employee in the billing period

If an employee is hired during the pay period, he has payments taken into account when calculating benefits; based on them, benefits must be assigned.

However, it must be remembered that there is a lower limit on the amount of earnings for calculating benefits, established by Part 1.1 of Article 14 of Law No. 255-FZ. From its provisions it follows that the average earnings per full calendar month cannot be lower than the minimum wage.

How to determine that an employee’s average monthly earnings are not lower than the minimum wage? To do this, you need to compare two average daily earnings:

- the first, calculated on the basis of actual payments to the employee taken into account when calculating benefits;

- the second, calculated on the basis of the minimum wage, which was in effect on the day the temporary disability or “children’s” leave began.

The value of the minimum wage must be adjusted by the regional coefficient, if it is applied in the area. This is stated in paragraph 11.1 of the Regulations on the specifics of the procedure for calculating child care benefits for citizens, approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375.

Let us remind you that the monthly child care allowance in any case cannot be less than the minimum values ​​(Part 1.1 of Article 14 of Law No. 255-FZ).

A.U. Chizhikov has been working as a security guard at Lunokhod LLC since September 1, 2012. In October 2013, he was on sick leave for 5 calendar days.

The calculation period for calculating temporary disability benefits is from January 1, 2011 to December 31, 2012.

A.U. Chizhikov did not provide a certificate of earnings for the rest of the billing period - from January 1, 2011 to August 31, 2012.

How to calculate temporary disability benefits in this situation if the employee’s insurance coverage has exceeded 10 years?

Solution

Next, the accountant will calculate the average daily earnings based on the minimum wage - 171.12 rubles. (RUB 5,205 × 24 months: 730 days).

From the obtained values, you need to choose the largest - 171.12 rubles. - and based on it, calculate the allowance.

The employee's benefit will be 855.6 rubles. (RUB 171.12 × 100% × 5 calendar days). The accountant will calculate:

– 513.36 rub. (171.12 rubles × 3 calendar days) – at the expense of the company for the first 3 days of illness;

– 342.24 rub. (855.6 rubles - 513.36 rubles) - at the expense of the Social Insurance Fund of the Russian Federation for the remaining 2 days of illness.

The employee joined the company this year

An employee who joined the company in the current year, 2013, does not have any payments accrued in this organization in the billing period. If he has not provided a certificate of earnings from his previous place of work, benefits will be accrued to him based on the minimum wage. That is, as in the previous case, the accountant will apply the norm of Part 1.1 of Article 14 of Law No. 255-FZ.

IN. Khandotsky has been working as a manager at Andreika LLC since February 2013. In October 2013, he was disabled for 10 calendar days.

In the billing period (from January 1, 2011 to December 31, 2012) V.O. Khandotsky worked for another company. The employee's insurance experience is 9 years.

How to calculate benefits if the employee did not bring a certificate of earnings from his previous place of work?

Solution

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

During the billing period, the employee does not have payments accrued to Andreika LLC. In order to meet the deadline for assigning benefits, the accountant will use the provisions of Part 1.1 of Article 14 of Law No. 255-FZ and calculate the benefit based on the minimum wage.

The average daily earnings is 171.12 rubles. (5205 rubles × 24 months: 730 days).

The employee's insurance period is 9 years, so the benefit is 100% of average earnings.

The amount of daily allowance is 171.12 rubles. (RUB 171.12 × 100%).

The amount of benefit for the period of illness is 1711.2 rubles. (171.12 rubles × 10 calendar days). The accountant will calculate:

– 513.36 rub. (171.12 rubles × 3 calendar days) – at the expense of the organization for the first 3 days of illness;

– 1197.84 rub. (1711.2 rubles - 513.36 rubles) - at the expense of the Social Insurance Fund of the Russian Federation for the remaining 7 days of illness.

We reflect the benefit in Form-4 FSS

Employers are obliged, no later than the 15th day of the month following the end of the quarter, to submit to the territorial offices of the FSS of the Russian Federation a calculation in accordance with FSS Form-4, approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n.

Sick leave expenses are shown on line 15 of Table 1, Section I of the report. Let us remind you that Form-4 of the Social Insurance Fund reflects only expenses incurred from the funds of the fund.

The expenses indicated in line 15 of table 1 of section I of the report are deciphered in table 2. In this case, the indicator of line 15 must be equal to the indicator of line 12 of column 4 of table 2 of section I.

Let's use the results of the calculations in Example 2.

The accountant of Andreika LLC accrued temporary disability benefits to V.O. Khandotsky:

– 513.36 rub. – at the expense of the organization for the first 3 days of illness;

– 1197.84 rub. – at the expense of the Social Insurance Fund of the Russian Federation for the remaining 7 days of illness.

How to reflect the benefit in FSS Form-4 if at the beginning of the third quarter of 2013 benefits were not accrued in the organization?

Solution

Form-4 of the Social Insurance Fund reflects only the amounts of temporary disability benefits financed from the funds of the Social Insurance Fund of the Russian Federation. These are benefit amounts for the period from the 4th to the last day of illness.

Benefits for the first 3 days of incapacity are not shown in FSS Form-4. Since the employer pays it at his own expense.

Samples of filling out tables 1 and 2 of section I of Form-4 FSS are given below.

Sample 1 Fragment of table 1 of section I of Form-4 FSS

Sample 2 Fragment of table 2 of section I of Form-4 FSS

Good advice from an accountant

It is obvious that, having a decent insurance record and good earnings at his previous job, the employee has the right to claim a larger amount of benefits than calculated on the basis of the minimum wage.

To do this, the employee needs to submit to his accounting department a certificate of the amount of wages from previous places of work. However, in practice, there are cases when an employee is not able to obtain a certificate of earnings from his previous employer. In such a situation, the accounting department accountant can advise what the employee should do.

An employee has the right to write a special application to the employer to obtain information about wages from the Pension Fund. Based on this application, the accounting department sends a request to the Pension Fund branch at the place of its registration to provide information on the amount of wages for the previous period. In such a situation, the following sequence of actions is performed (see diagram).

Scheme Algorithm of actions for obtaining information about earnings in the Pension Fund

Employee statement

The employee needs to write a statement addressed to the employer for whom he currently works (Part 7.2 of Article 13 of Law No. 255-FZ). The application form is given in Appendix No. 1 to Order No. 21n of the Ministry of Health and Social Development of Russia dated January 24, 2011 (hereinafter referred to as Order No. 21n).

Please note: if an employee has changed several employers over the two previous calendar years, then an application to send a request to the Pension Fund must be filled out separately for each former employer.

See below for a sample employee application.

Sample 3 Employee’s application to send a request to the Pension Fund

Sample 4 Employer's request to the Pension Fund

An accountant submits a request to the Pension Fund

The employer is obliged no later than two working days from the date of receipt (registration) of the application from the employee to send the request to the Pension Fund branch at the place of its registration. The form and procedure for sending a request are approved by Order No. 21n. See a sample request below.

The employer who assigns and pays benefits has the right to send a request to the Pension Fund in two ways:

- in the form of an electronic document issued using an electronic digital signature.

This is stated in paragraph 6 of the Procedure for sending a request, given in Appendix No. 3 to Order No. 21n. The legislation of the Russian Federation does not provide for other methods. The territorial branch of the Pension Fund has the right not to accept requests in paper form, since this type of request is not approved.

The Pension Fund branch provides information about the employee’s earnings

In response to the request, the Pension Fund of Russia branch will provide information on the salary, other payments and remunerations of the insured person from the policyholder specified in the request based on information from individual (personalized) records in the compulsory pension insurance system.

The answer is given no later than 10 working days (clause 2 of the Procedure for submitting information given in Appendix No. 5 to Order No. 21n). The response form is given in Appendix No. 4 to Order No. 21n. See below for a sample response from the Pension Fund.

Sample 5 Information about the employee’s earnings from the Pension Fund of Russia

Additional payment of benefits

When the company receives a response to the request from the Pension Fund of Russia branch, the accountant will need to recalculate and pay additional benefits to the employee. Recalculation of benefits is possible no more than three years preceding the date of submission of the certificate (Part 2.1 of Article 15 of Law No. 255-FZ).

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

When calculating the additional payment, it is necessary to take into account that for each year of the billing period, the amount of payments taken into account cannot exceed the maximum value of the base for calculating contributions established for that year (Part 3.2 of Article 14 of Law No. 255-FZ):

Let's use the conditions of example 2.

Since V.O. Khandotsky did not submit a certificate to the accounting department about the amount of earnings from his previous place of work; he was accrued benefits based on the minimum wage.

It is necessary to recalculate the benefit and pay the employee the difference.

Solution

The amount of daily allowance was 1301.37 rubles. (RUB 1,301.37 × 100%).

– 3904.11 rub. (RUB 1,301.37 × 3 calendar days) – at the expense of the employer for 3 days of illness;

– 3390.75 rub. (3904.11 rubles - 513.36 rubles) - at the expense of the company for the first 3 days of incapacity for work;

How to reflect the amount of additional benefit payment in FSS Form-4

If the additional payment was accrued in the same quarter as the first benefit amount, then the amount of the additional payment is reflected in the same report on FSS Form-4 in the month the additional payment was calculated. If documents from the Pension Fund were received in the next quarter, the amount of the additional payment must be shown in the report for the next quarter.

Let's continue the previous example.

Based on information about earnings provided by the Pension Fund of Russia branch, the accountant of Andreika LLC in November 2013 accrued additional benefits:

– 3390.75 rub. – at the expense of the company;

– 7911.75 rub. - at the expense of the Federal Social Insurance Fund of the Russian Federation.

How to reflect the initial benefit amount accrued in October 2013 and the additional payment in FSS Form-4 for 2013?

Solution

Form-4 of the Social Insurance Fund reflects only the amounts of temporary disability benefits financed from the funds of the Social Insurance Fund of the Russian Federation.

Samples of filling out tables 1 and 2 of section I of Form-4 FSS are given below.

Sample 6 Fragment of table 1 of section I of Form-4 FSS

Sample 7 Fragment of table 2 of section I of Form-4 FSS

The article was prepared based on materials from our colleagues from the magazine “Salary”

Minimum and maximum periods of sick leave

The maximum period of validity for issuing a document is not fixed by any standard. Three days is the minimum in practice for any treatment. When a repeat appointment is carried out, a final decision is made regarding the cancellation of the sheet or the extension of the document. Resolving the issue requires taking into account the patient's condition by the attending physicians. Any sick leave can be valid from several days to 6 months.

Documents issued by attending physicians remain valid for a maximum of 15 days. The 10-day exemption is relevant when contacting paramedics and dentists. Extension of validity periods is the right of special commissions of doctors.

There are no advantages for employees attending paid institutions.

The decision of the medical commissions requires a maximum time of 10 months. Time extension is acceptable if the program allows for such a possibility. The requirement for regular medical examinations is not waived.

How many days of paid sick leave per year?

It is almost impossible to give an unambiguous answer to this question.

The law regulates the maximum time spent on sick leave. It is indicated which time the employer pays from his own funds, and for which the Social Insurance Fund is responsible. Typically, the time accounting rules described above are used.

Full payment of the document is assumed if health problems arise with the employee himself, and not with his relatives. It doesn’t matter how many days of rest are given per year for such reasons. After dismissal, the right to apply for papers to the former employer remains for the first 30 days.

How many months is paid sick leave according to the law?

Medical insurance is relevant for any employees, all enterprises. Only payment of contributions to the Social Insurance Fund retains the right to benefits. No more than 10 days should pass from the time of application before the citizen is given the money due.

Any benefits related to sick leave are paid according to the specified period. The document is presented to HR employees to process the payment.

Transfers occur simultaneously with remuneration for labor.

An employee’s length of service is the main indicator on which the exact amount of compensation depends. Average earnings over the past two years are also subject to accounting. The amount of benefits is also regulated by the insurance period.

The following rules apply:

• Work experience of up to 6 months presupposes reliance on the minimum wage when calculating.
• 60% of salary – if 5 years or more.
• 80% - from 5 to 8 years.
• 100% - from 8 years and more.

Minimum sick leave in 2020

The minimum amount of sick leave in 2020 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, 2020 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 2020 for calculating the minimum amount of sick leave benefits in 2020 will be: 12,130 rubles x 24 months: 730 days = 398.79 rubles/day.

Additional compensation rules

Payments are reduced due to hours not worked. Longevity compensation is a common alternative to conventional solutions.

Sick leave lasting 3 days or less is paid by management. If the vacation took longer, the Social Insurance Fund is responsible for it.

The following categories of employees receive payments from the Social Insurance Fund:

1. Employees whose reason for dismissal is the closure of an enterprise or individual entrepreneur. Situations where pregnancy occurred no later than 12 months after dismissal are taken into account.
2. Former employees who become ill less than 30 days after the agreement is terminated.
3. Those who are registered with the Employment Center.
4. Upon official employment and deduction of contributions to the Fund.

The state budget is a source of payments for those whose work is not related to contributions. This applies to various government employees.

After the document is closed, no more than 6 months should pass before subordinates receive the document. After this, the compensation will be transferred to the account on the next salary payment date. But after submitting the document, at least 10 days must pass. Payment for the period of illness involves the calculation of personal income tax.

Maximum sick leave in 2020

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 2020 to 2020 was:

• in 2020 - 815,000 rubles.
• in 2020 - 865,000 rubles.
• in 2020 - 912,000 rubles

In 2020, the calculation period for sick leave must take the period from January 1, 2020 to December 31, 2020. That is, 2018 and 2020.

In 2020, the maximum base for social insurance contributions in case of temporary disability and maternity was 815,000 rubles.

In 2020 – 865,000 rubles.

note

The maximum amount of sick leave benefits per day in 2020 will be: (RUB 815,000 + RUB 865,000): 730 days. = 2301.37 rub.

For comparison, in 2020, the same amount was: (755,000 + 815,000) / 730 = 2,150.68 rubles.

About medical and social examination

Medical and social examination is prescribed to patients who have been on sick leave for a long time or suffer from a persistent disorder of one of the body functions. The purpose of such an event is to establish the extent of existing violations. And, if necessary, assign a certain disability group.

After such a procedure, one of the following decisions is usually made:

1. The sick leave certificate is closed until a new examination, and a certain disability group is assigned.
2. Refusal to establish a specific group. The period of sick leave is increased until the ability to work is restored.
3. Dismissal due to disability is illegal if there are no other reasons. The exception is situations with complete loss of ability to work. For such an employee, an acceptable absence from work is introduced for a maximum of 120 days. 5 months is the longest continuous vacation of the entire year.

How often can you take sick leave?

Managers are often dissatisfied with subordinates who take sick leave too often. The law establishes specific periods of sick leave only in relation to periods that are paid. An employee has no restrictions on the number of illnesses per year and courses of treatment. A working citizen must assess his or her health status himself.

If sick leave was given to an employee legally, then his dismissal for this reason is unacceptable. An exception is situations with the closure of an organization or a complete loss of ability to work.

Payment of compensation is a right that remains when the contract is terminated, even if the circumstances are as follows:

• Sick leave for caring for children under 7 years of age
• The illness of a small child gives parents the legal right to receive rest.

For such circumstances, the maximum duration of rest is determined as follows:

1. Four months – in the case of disabled children.
2. No more than 45 days – if children from 7 to 15 years old are sick.
3. Three months – when caring for children under 7 years of age.
4. With children under seven years old, the total time is two months a year, no more.

Payment of sick leave for a domestic injury

Damage sustained at home and depriving the individual of the ability to work for some time also serves as the basis for the payment of benefits. A certificate of incapacity for work is issued:

1. The attending physician of the medical institution.
2. Paramedic, dentist.
3. Specialists from research institute clinics.

Counting is carried out according to generally accepted rules. The final payment amount has the right to be reduced to a minimum level if the patient violates the regime (for example, the patient should have been in the hospital, which he left without permission for a week). Payment is not due at all if the cause of the damage to health was drug or alcohol influence on the body.

Visits to medical facilities: regularity

Only regular visits to doctors require payment of compensation:

• When opening or closing sick leave at home, the procedure is two-times.
• Every 15 days when collecting medical commissions.

Violation of frequency leads to problems with orders from the chief physician. The result is reduced compensation, because this is always mentioned on sick leave forms.

Accounting for the opening date of sick leave

An employee can bring a document about illness late to the employer’s accounting department, then the benefit is paid if no more than six months have passed since the end of the sick leave (Article of Law No. 255-FZ of December 29, 2006). It is important to take into account the day the certificate of incapacity is opened - if the first day of illness falls on 2020, the maximum sick leave in 2020 is paid based on the maximum daily value for 2020 - 2150.68 rubles.

Thus, when accruing sick leave in 2020, the maximum daily benefit should not exceed 2,301.37 rubles.

The nuances of payments after dismissal

In this case, receiving benefits requires fulfilling certain conditions:

1. No later than 6 months after dismissal, a sick leave certificate with a work book is sent to the old place of work.
2. The new place of work has not yet been finalized.
3. No more than a month passed from the date of dismissal before the sick leave began.
4. Only sick leave for the employee himself is paid. Caring for family members is not associated with compensation under such circumstances.
5. You need to contact the employees of one of the FSS branches.

Application for payment of sick leave at the expense of the employer

To receive compensation payments, an employee must submit an application to the manager along with the ballot. It should indicate:

• personal information about the boss (full name, position in the column to whom the application is being submitted);
• Name of the organization;
• Full name of the applicant, position held;
• write the word “statement” in the middle of the sheet after the header;
• indicate the request for compensation - the reason for the disability and its duration;
• register a list of applications;
• number and signature.

When submitting an application for payment upon receipt of an injury, an additional report on the incident at the enterprise is provided. There is no generally established form of address. An example sample can be downloaded here.