Calculator: sick leave for child care 2019-2020

General provisions

The current regulatory framework regulates the following grounds for issuing sick leave:

illness or injury that led to temporary disability;

• quarantine
• installation of a prosthesis
• treatment in a sanatorium
• pregnancy

Registration of sick leave in 2020 is carried out within the established procedure:

1. Mandatory examination by a doctor, which confirms the basis for issuing the sheet.
2. Based on the results of the examination, the doctor can issue a sick leave certificate, which is opened from the date of application to the medical institution.

The period for which sick leave is issued depends on several parameters. The deadline, which is issued at the medical institution, is 30 days. After the first visit, sick leave is issued for a period that cannot exceed 10 days. After which the validity period can be extended as a result of a repeat visit. In addition, a special commission can extend sick leave up to 12 months if the illness or injury has serious consequences.

Depending on the reason for taking sick leave in 2020, the current standards determine the following maximum periods:

• care for a child in case of illness - from 30 to 60 days depending on age
• disability – 5 months
• pregnancy – 140 days

Who issues

A sick leave certificate is opened at the medical institution at the child’s place of registration:

• the doctor prescribes it to a relative who came with the child;
• You must be present in person for examinations and closure of sick leave;
• the form is drawn up either by a local pediatrician or a hospital doctor;
• Sick leave can be obtained on the first or last day of illness.

Prepared according to the following documents:

• passport;
• child's medical insurance;
• birth certificate.

Payment of sick leave in 2020: significant features

Payment for sick leave in 2020 is made from two sources: employer funds (the first 3 days) and the Social Insurance Fund (starting from the 4th day). If the reason for registration is child care, then financing comes exclusively from the Social Insurance Fund.

In the following cases, the employee will not be able to obtain sick leave:

• the established hospital regime is violated
• activities are carried out within the framework of a contract
• if the injury was sustained as a result of an unlawful act
• if an employee is suspended from performing duties or carries out actions without appropriate permissions
• if sick leave is issued after the end of the illness

Sick leave for child care and vacation

If children are sick, when the mother or other family member does not need time off from work, sick leave to care for the child is not issued. These periods include vacations:

• paid annually,
• without content,
• for pregnancy and childbirth,
• for child care up to 3 years old, except for cases of work from home or part-time work.

It is not possible to extend a child’s sick leave; an extension is possible only if the employee himself falls ill while on leave and goes on sick leave. If a child falls ill before the start of the planned vacation, sick leave will be paid for working days before the vacation. If the onset of the illness occurred during vacation and the child has not recovered before its end, then sick leave is issued from the day when he should have gone to work (clauses 40 and 41 of Order No. 624n).

Example. The employee goes on another vacation on August 1, but on July 29 her five-year-old son fell ill. The sick leave was opened on July 29 and closed on August 4. In this case, the benefit will be accrued only for 3 days: July 29, 30 and 31, since the remaining days of the child’s illness fell on the mother’s paid leave.

Nuances of calculations and payments

Calculation of sick leave in 2020 is carried out according to the following algorithm:

1. Fixation of the total salary that the employee received over the last two years
2. Calculation of average daily income. To do this, the total income is divided into 730 days (for a leap year - 731 days)
3. The result obtained is multiplied by the number of working days during which the employee was on sick leave
4. The length of service coefficient is applied, which is determined based on the following principles:

• if the length of service is up to 6 months, then for each month of sick leave the employee will receive more than 1 minimum wage
• for 3-5 years of experience K 0.6 is applied
• for 6-8 years of experience K 0.8 is applied
• if the experience exceeds 8 years, K 1.0 is applied

The maximum amount of payment to an employee during the year cannot exceed RUB 270,450.

Calculation example

The total amount of the employee’s salary for the last two years is 860 thousand rubles. In this case, the work experience reaches 9 years and sick leave is issued for 10 days. In this case, the payment amount will be:

860,000 / 730 x 10 x 1 = 11,780.82 rubles.

The amount calculated for sick leave is paid after the employee returns to the workplace at the next salary payment. Personal income tax will be withheld from this amount.

In addition, it is worth considering the following nuances when calculating sick leave in 2020:

1. If the injury was sustained at work or the employee suffered an occupational disease, then the sick leave payment will be 270 thousand rubles
2. If an employee falls ill during vacation, he must contact a medical facility. In this case, sick leave will be open from the first day of going to work or transferred to another day in agreement with the employer
3. Sick leave for pregnancy or child care is paid exclusively from the Social Insurance Fund. In this case, the duration of sick leave is regulated at the legislative level.
4. If an employee is a part-time worker and works in several companies at once, then he will be able to apply for sick leave in each organization
5. If the time interval between the termination of the employment contract and the employee’s illness is less than 30 days, then sick leave is issued with K 0.6 of the average salary at the corresponding place of work.

Payment of sick leave next year is carried out at the expense of the employer and funds from the Social Insurance Fund. To register, you will need to contact a medical institution and obtain the appropriate certificate. When calculating the payment, the following parameters are taken into account:

• total income for the last two years
• number of days on sick leave
• work experience

What percentage of earnings?

Art. 7 Federal Law No. 255-FZ “On Compulsory Social Insurance” determines the amount of compensation paid for temporary disability due to a child’s illness, depending on the employee’s length of service and treatment regimen. Let's consider, using the table, how a child's certificate of incapacity for work is paid for caring for a sick child under various treatment regimens, how many days are paid and what is the amount of the benefit as a percentage (50, 80 or 100):

Calculation of sick leave: fundamental principles and changes in 2020

The calculation of sick leave is based on a number of key rules that every accountant should follow. These include the following:

1. Payment for sick leave in 2020 in case of illness or injury is made from 2 sources: the first 3 days are paid from the employer’s funds, the remaining days from the social insurance fund. If sick leave is issued to care for a sick relative, due to quarantine, or the need to undergo rehabilitation in a sanatorium, then it is paid in full from the Social Insurance Fund.
2. Calculation of sick leave is carried out on calendar days falling on the full period of illness, with the exception of days when the employee was suspended from official duties and was not entitled to wages for these days. A list of such exceptions can be found in Article 9 of Law No. 255-FZ of December 29, 2006.
3. The amount of disability benefits payable is calculated based on the employee’s average salary. This indicator is determined for the previous 2 years. If a person has been working at a given place of work recently, then the data provided by his previous employers is taken into account. To calculate average earnings, the summed salary for 2 years is divided by 730.
4. The amount of the benefit is directly related to the length of the insurance period. If it does not exceed 5 years, sick leave is calculated based on 60% of average earnings. For more than 5 years of experience, but not more than 8, the ratio of 80% of the average salary is applied. And finally, with more than 8 years of experience, the amount of sick leave is equal to average earnings. Moreover, starting from the 11th day of sick leave, benefits are accrued in the amount of ½ of the average earnings, no matter how long the insurance period you have.
5. The calculation of sick leave in 2020 is based on all payments that were made in favor of the employee and from which the employer transferred insurance premiums for the previous 2 years.

As you can see, the changes in the calculation of sick leave in 2020 are practically insignificant. To illustrate the application of these principles, we will try to show how to calculate sick leave in 2017 using a specific example.

Let’s assume that a certain Marina Nikolaevna Ivanova, having 7 years of insurance experience, fell ill between January 16 and January 25, 2020. Accordingly, based on the above rules, to calculate average earnings we need the period 2020 and 2020. According to accounting data, her total salary for 2020 was 480,000 rubles, and for 2020 - 520,000 rubles. Thus, over the previous 2 years she earned a total of 1,000,000 rubles. Please note that this amount takes into account all payments in favor of M.N. Ivanova, for which the company where she works transferred insurance contributions to extra-budgetary funds.

So, the average earnings of Ivanova M.N. is 1,369.86 rubles (1,000,000/730). Considering that her insurance experience is more than 5 but less than 8 years, we use a coefficient of 0.8 (80%). Thus, to calculate benefits for 10 calendar days of sick leave, average earnings are used at the rate of 1,095.89 rubles. (RUB 1,369.86 x 80%). Accordingly, payment of sick leave to Ivanova M.N. will be 10,958.90 rubles. (RUB 1,095.89 x 10 calendar days).

It is very convenient to use a free online calculator for calculating patients, which is offered by various services on the Internet. By entering the information necessary for the calculation, within a few seconds you will receive a calculation of the benefit amount in accordance with all current rules and restrictions, as well as links to legislative acts.

How many days are paid on sick leave with children?

Sick leave can cover both the period of outpatient treatment, when the child is treated at home, visiting the clinic for procedures and doctor’s appointments, and the time spent with the child in the hospital during an inpatient stay. How many calendar days will sick leave pay for caring for a child be calculated for, depends on his age, category of disease and method of treatment (clause 5 of article 6 of Law No. 255-FZ):

• Until the child turns 7 years old, benefits are accrued for the entire period of illness, regardless of the method of treatment, but not more than 60 days a year. If the child’s illness is noted in the list of the Ministry of Health and Social Development of the Russian Federation (order No. 84n dated February 20, 2008), then payment is subject to payment for 90 days a year;
• if the kindergarten is closed for quarantine, sick leave for a child under 7 years old is paid in full for the entire time;
• for children aged 7 to 15 years, payment for sick leave for child care in each case of illness, for any method of treatment, is made within 15 days. In such cases, 45 days can be paid per year;
• for 15-year-old and older children, no more than 3 days are paid for each case of illness (outpatient treatment only); Commission doctors can decide to increase this period to 7 days, but not more than 30 days per year.

For some categories of children, sick leave for their care is paid in a special manner:

• in each case of illness of disabled children under 18 years of age, sick leave is accrued for the entire duration of treatment, up to 120 days per year;
• when caring for a sick HIV-infected child under 18 years of age, sick leave with the child must be paid for the entire period of hospital stay,
• if the illness of a child under 18 years of age is associated with post-vaccination complications and oncology, then the period of treatment is paid for without restrictions.

When the child's annual limit on paid sick days is exhausted, benefits for sick days above the limit are not accrued, but the employee's absence from work on these unpaid days is considered an excused absence.

In the year when a child moves to another age category, the number of paid days used is retained.

For example, a child turned 7 years old in November, and in December he was sick for 8 days. From January to November, the mother was on sick leave to care for her child for a total of 41 days. How many days will mothers be paid benefits for in December?

Since the child moved to the next age group in November, in December his mother will be paid for only 4 days remaining from the annual limit of 45 days for caring for children from 7 to 15 years old, regardless of the length of sick leave.

Let's consider another example. An employee's child fell ill at the age of 6, and during the illness he turned 7. Since the beginning of the year, 48 days of the limit have already been used, and the child was ill for another 10 days. How is sick leave paid for child care in this case?

In this example, sick leave should be calculated based on the rules in force at the onset of the disease: when opening a sick leave certificate, the doctor will indicate the child’s age - 6 years. The annual limit of 60 days has not yet been used (48 days + 10 days = 58 days), which means that the mother will be paid for all sick days.

How is sick leave paid in 2020 if earnings are less than the minimum wage?

It happens that an employee who finds himself on sick leave has no earnings during the billing period, or it is extremely small, not even reaching the minimum wage. In this case, the calculation of sick leave is based precisely on the minimum wage. Let us give a corresponding example of calculating sick leave in 2017.

So, let’s assume that Ivanova M.N., who participated in our previous calculation, did not work in the calculation period of 2020 and 2020. It is also not possible to replace these years with some others, since she was not on maternity leave, but simply did not work during these years. An employee fell ill in July 2020 for a period of 10 calendar days.

In this case, you will have to rely on the minimum wage, which will be 7,800 rubles from the second half of 2020. We calculate the average earnings by multiplying the minimum wage by 24 months and dividing by 730. Its amount will be 256.44 rubles. Now we multiply this amount by 80% based on the existing insurance experience and get the amount of daily earnings for calculating sick leave of 205.15 rubles. Accordingly, sick leave payment for 10 calendar days will be 2,051.50 rubles.

What are the limits on disability benefits?

Current legislation limits the maximum amount of average earnings, based on which benefits are determined. It is stipulated that the amount that serves as the basis for calculating benefits for each year should not exceed the limit of the base for calculating insurance premiums in the same year. Considering that in 2020 this limit was 670,000.00 rubles, in 2016 - 718,000 rubles, dividing the amount for 2 years by 730, we get the average earnings limit for 2017 at 1,901.37 rubles. The FSS simply will not accept payments for a larger amount.