Are sick leave payments taken into account when calculating the average salary?

SDZ for vacation

Step 1: Determine the billing period

If an employee has been working for you for more than a year, the calculation period is 12 calendar months before the vacation.

Dasha’s vacation begins on August 14, 2021, which means the billing period is from August 1, 2021 to July 31, 2021.

If an employee has been working for you for less than a year - from the date of hire until the last day of the month before the vacation.

Andrey joined the company on February 1, and on September 3 he goes on vacation. The billing period is from February 1 to August 31.

If an employee takes leave immediately after maternity leave, 12 calendar months before the start of maternity leave.

Masha was on maternity leave and maternity leave from May 11, 2021 to July 25, 2021. And from July 26, she took a regular vacation. The billing period is from May 1, 2021 to April 30, 2018.

Step 2: calculate your earnings for the pay period

Take into account the salary with all allowances and coefficients, and bonuses according to the rules from paragraph 15 of the Government Decree.

Do not take into account vacation pay, travel allowance, sick leave and other payments that are calculated based on average earnings, financial assistance, and compensation for food expenses.

Step 3: count the number of days worked during the pay period

To do this, determine how many days worked in each month of the period:

• If the employee worked for a full month, the number of days is 29.3.
• If on some days of the month the employee did not work. Number of days = Number of days worked / Number of calendar days in a month x 29.3.

Worked hours are considered to be weekdays, weekends and holidays, when the employee is not on vacation, business trip or on sick leave. For calculations, we take calendar days, not actual days worked. For example, for an employee with a 5/2 schedule, to calculate a week we take 7 calendar days, and not 5 actually worked days

Add up the days worked in each month, and you get the number of days worked for the billing period.

Step 4: Calculate your average daily earnings using the formula

SDZ = Earnings for the billing period / Days worked for the billing period

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Calculation of sick leave if there was a vacation (example)

Staff employee Emelyanov A. A. submitted a sick leave note to the economic service of the organization with a mark of the period of incapacity for work from February 6 to February 20, 2021 (15 calendar days). The employee's insurance coverage as of the onset of illness is 10 years. During the billing period, payments were made to A. A. Emelyanov:

Sick leave accruals

The rules for calculating payment for sick leave can be found in the article “Maximum amount of sick leave in 2020 - 2021”.

An example of calculating average daily earnings for vacation

Arina goes on vacation on July 31, 2021. Her salary has not changed for more than a year and is 30 thousand rubles. I didn’t take sick leave, I didn’t go on business trips. Over the past 12 months, I have been on vacation once, from November 1 to November 14, 2021.

1. The billing period is from July 1, 2021 to June 30, 2021. We exclude from it 14 days spent on vacation.
2. Earnings for the billing period - 345 thousand rubles (11 x 30,000 + 15,000).
3. The number of days worked during the billing period is 337.9 (11 x 29.3 + 16 / 30 x 29.3).
4. Average daily earnings = 345 thousand rubles / 337.9 = 1021.01 rubles.

To avoid manual calculations, use a vacation pay calculator.

We wrote about how to book a vacation in the article.

SDZ for a business trip

Step 1: Determine the billing period

The billing period is 12 months before the business trip.

Lyudmila went on a business trip on June 15, 2021, the billing period is from June 1, 2021 to May 31, 2021.

If the employee has worked for less than a year, take the period from the date of hire to the last day of the month before the vacation to calculate.

Maxim joined the company on January 15, and on July 8 he was sent on a business trip. This means that the billing period is from January 15 to June 31.

Step 2: calculate your earnings for the pay period

Take into account the salary with all allowances and coefficients, bonuses - according to the rules from paragraph 15 of the Government Decree.

Do not take into account sick leave and benefits, vacation pay, payments based on average earnings and other accruals from paragraph 5 of the Government Decree.

Step 3: count the number of days actually worked during the billing period

Look at the number of working days on the timesheet. Add up the actual days worked in each month, and you will get the number of days worked for the billing period.

Step 4: Calculate your average daily earnings using the formula

SDZ = Earnings for the billing period / days worked for the billing period

What is regulated by the calculation?

Average earnings per day is the amount of funds accrued and paid for the billing period, divided by the number of days in this period or by a fixed number of days.

Question: When calculating the average daily earnings for vacation pay, how do you calculate the number of calendar days per hour worked in an incomplete month? View answer

The legislation provides for cases when the calculated average daily earnings are used to calculate:

• payment of vacation pay when providing paid leave;
• compensation for unused vacation or part thereof;
• accrual of certain types of benefits;
• when assigning compensation provided by law.

Question: How to fill out the lines “Average earnings for calculating benefits” and “Average daily earnings” on the certificate of incapacity for work if the employee’s actual earnings are less than the minimum wage? View answer

The legislative act that approves the procedure for calculating the average amount earned for a certain period is Instruction No. 47, approved by the resolution of the Ministry of Labor of the Russian Federation dated April 10, 2000.

IMPORTANT! A sample certificate of average daily earnings for the court from ConsultantPlus is available here

The procedure for using this calculation when assigning various payments is regulated by those types of documents that relate to specific types of benefits and financial accruals:

• for the payment of benefits for temporary disability (sick leave) - Federal Law dated December 29, 2006 No. 255-FZ, Government Decree of the Russian Federation dated June 15, 2007 No. 375;
• for calculating payments when going on maternity leave - by the same legislative acts;
• for vacation compensation - Art. 139 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

An example of calculating average daily earnings for business travelers

Valentin is leaving on a business trip on August 23, 2021. His salary has not changed for more than a year and is 45 thousand rubles. Over the past 12 months, I have not been on vacation, sick leave or on a business trip.

1. The billing period is from August 1, 2021 to July 31, 2021.
2. Earnings for the billing period are 540 thousand rubles (12 * 45,000).
3. The number of days actually worked during the billing period is 247.
4. Average daily earnings = 540 thousand rubles / 247 = 2186.23 rubles.

We wrote about how to arrange a business trip in the article.

Is it possible to postpone vacation due to sick leave?

According to Art. 124 of the Labor Code of the Russian Federation, at the request of the employee, the employer must postpone the vacation to another date. That is, if, after being sick on vacation, an employee did not extend his vacation and went to work as scheduled, then the days not taken off are transferred to another time agreed with the employer.

At the same time, the employee has already received vacation pay in full. The accountant may offset the excess amounts of such vacation pay against other payments due to the employee.

In this case, the timesheet also needs to be corrected.

Read on topic:

Transferring vacation due to sick leave

SDZ for sick leave

Step 1: Determine the billing period

The billing period is two calendar years before the employee’s sick leave.

Nikolai fell ill on June 17, 2021. The billing period is from January 1, 2019 to December 31, 2021.

If during the billing period the employee was on parental leave or maternity leave, one or both years can be replaced by others - before the leave. But only if the replacement increases the benefit amount. To do this, the employee writes an application to replace one or two years of the pay period with the years before the vacation.

Step 2: calculate the employee’s earnings for the pay period

Take into account all payments to the employee from which contributions for disability were transferred: for example, salary, bonuses, vacation pay.

Do not take into account sick leave, financial assistance up to 4,000 rubles, daily allowance up to 700 rubles and other payments from Article 422 of the Tax Code.

If an employee has been working for you for less than two calendar years, look at his income in the salary certificate from the previous company.

Income must be taken into account within limits. The maximum amount of income per year is limited by the amount from which contributions are calculated. Minimum - the minimum wage multiplied by the number of months in the billing period. If your income for the year does not fit into these limits, take the minimum or maximum amount.

Maximum income:

• for 2021 - 718 thousand rubles
• for 2021 - 755 thousand rubles
• for 2021 - 815 thousand rubles
• for 2021 - 865 thousand rubles
• for 2021 - 912 thousand rubles

The minimum income is calculated using the formula 24 x minimum wage:

• from January 1, 2021 to June 30, 2021 - 148,896 rubles
• from July 1, 2021 to June 30, 2021 - 180 thousand rubles
• from July 1, 2021 to December 31, 2021—RUB 187,200
• from January 1, 2021 to April 30, 2021 - 227,736 rubles
• from May 1, 2021 to December 31, 2021 - 267,912 rubles
• from January 1, 2021 - 270,720 rubles
• from January 1, 2021 — 291,120 rubles

If your income for the year does not fit into these limits, take the minimum or maximum amount.

Step 3: Calculate your average daily earnings

Average daily earnings = Payments for the billing period / 730

Sick leave when calculating vacation pay

Current labor legislation states that an employee’s vacation record includes the time when he retained his job. According to Articles 121 and 123 of the Labor Code, temporary disability is classified as such, therefore sick days are recorded.

IMPORTANT! The number of sick days does not increase the length of a citizen’s working year. The parameter is not excluded from the formula for determining earned vacation days and is included in the calculation of vacation pay, but is taken into account in a special way.

Formula for calculating vacation pay

The amount of remuneration is calculated using the formula:

Total income for the period taken / Number of months * 29.3 * Number of vacation days provided

29.3 is a fixed value for the number of calendar days. It is established at the legislative level.

If the citizen was disabled, then the number of days worked is calculated in the following way:

29.3 / Length of month * Length of period actually worked

If there are such time intervals, the estimated period is adjusted taking into account months that are not fully worked out.

average salary

When calculating the average salary, the following types of income are taken into account:

• fixed salary;
• earnings based on piecework wages;
• bonus accruals;
• various additional payments and allowances;
• amounts of northern allowances.

Calculation formula:

Total earnings / Number of days in the billing period

An example of calculating average daily earnings for sick leave

Igor took sick leave on July 20, 2021.

1. We determine the billing period - from January 1, 2021 to December 31, 2021.
2. We calculate earnings for the billing period. Igor’s salary is 30 thousand rubles per month. For 2 years he did not take sick leave and did not receive income from which contributions were not paid. Igor’s earnings for 2021 are 360 ​​thousand rubles, for 2021 the same. This amount does not exceed the maximum amount, so we feel free to take it for calculation.
3. We calculate the average daily earnings: 720 thousand rubles / 730 = 986.30 rubles

We analyzed a simple situation, but in life everything is more complicated. To make your task easier, calculate your sick leave using a special calculator.

For information on how to apply for and pay sick leave, read the article “What to do if an employee gets sick.”

What does average daily earnings consist of?

Labor legislation has formulated and enshrined the cliché for calculating average earnings for benefits.

SDO = SZRV / 730 days,

where SZRV is the amount of actual remuneration of the employee for the entire estimated time.

The basis for calculating the determination of average daily earnings includes all actual wage accruals, subject to contributions to the Social Insurance Fund, for an estimated time period equal to two calendar years preceding the year of the occurrence of the disability event. When determining the amount of payment for sickness in 2021, you should take into account all wages accrued in 2021 and 2021.

To calculate payment for the period of incapacity, the total total value of the accrued wages in each calendar year of the calculated time is taken into account in an amount not exceeding the maximum value of the accrued base of insurance contributions:

Data on the amounts of accrued wages for past years are provided by the employee in a certificate in form 182n.

For rules and requirements for issuing a certificate for calculating payment for a certificate of incapacity for work (form 182n), see the material “Certificate for sick leave from a previous place of work.”

ConsultantPlus experts explained how to calculate sick leave if the employee has not provided a certificate from his previous place of work. Get trial access to the system for free and upgrade to a ready-made solution.

Find out more about how to calculate sick leave in this article.