How long-term sick leave is paid in 2021

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Calculating and processing sick leave is a constant headache for accountants. In this article, we will look at the basic rules for calculating sick leave, the minimum amount of temporary disability benefits, and also introduce you to instructions for using an online sick leave calculator.

• How to calculate sick leave in 2021
• Payment of sick leave in 2021
• Sick leave calculator in 2021 online
• An example of calculating sick leave in 2021
• What is the minimum and maximum disability benefit in 2021?

How to calculate sick leave in 2021

We list the basic rules used in 2021 to calculate sick leave.

Temporary disability benefits are paid in the following order:

• at the expense of the policyholder - for the first three days (only in case of illness or injury of the employee);
• at the expense of the Social Insurance Fund budget - for the main period, starting from the fourth day of the employee’s incapacity for work;
• at the expense of the Social Insurance Fund budget - from the first day, in case of temporary incapacity for work due to caring for a child, a sick family member, or after-care in a sanatorium, etc. (in all cases except illness and injury).

In 2021, the number of regions included in the FSS pilot project was expanded, and from 2021 the whole of Russia will operate under such a system. In the pilot project, the employer pays sick leave for the first three days of illness, and then the Social Insurance Fund makes payments. That is, it does not reimburse them to the employer later, as was the case before, but immediately does it for him. A similar procedure applies from the first day for sick leave for caring for a sick family member or for pregnancy and childbirth.

The calculation period for temporary disability benefits is the last two calendar years. These two years precede the current one, in which temporary disability occurred. For sick leave in 2021, this is 2021 and 2021. If in one of the calculation years the employee was on maternity leave or child care leave, you can replace these years with other previous calendar years or a year at the request of the employee. You can replace it only if the benefit increases as a result.

Automatically calculate sick leave and child benefits, vacation pay, business trips, and dividends in Kontur.Accounting. Pay salaries, maintain personnel records and accounting, and report via the Internet.

To calculate the average salary, all payments for which insurance premiums were calculated for VNiM are taken. But you need to take into account the maximum base for the calculation, in 2021 - 865,000 rubles, in 2021 - 912,000 rubles. To calculate the average daily earnings, divide the amount of earnings for two calculation years by 730 - the number of days in two years.

SDZ = Employee earnings for the billing period / 730

If during the billing period the employee had no earnings or the average monthly salary was less than the minimum wage, then the calculations must be based on the minimum wage - 12,792 rubles in 2021, taking into account the regional coefficient (if established). That is, the average employee’s earnings for the billing period will be at least 24 minimum wages or 307,008 rubles.

There are a number of other cases in which sick leave will be calculated based on the minimum wage as a punishment. Thus, the patient should not violate the regime prescribed by the doctor and skip medical examinations and examinations. If the illness or injury is caused by intoxication, then the benefit is calculated according to the minimum wage for the entire period of incapacity.

How to fill out the form at a medical institution

Typically, a sick leave certificate is issued to a patient on the day of his discharge, but according to the new rules, the patient can pick it up on the first day. The medical employee fills out all the information about the patient and the medical institution. He writes the name and number of the hospital, the address of its location, the date of issue, the full name of the patient to whom this sheet is issued, his date of birth, the name of the organization where the sheet is required, the name of the attending physician, his position, the date of admission of the patient and the date of discharge, as well as the date on which the employee is required to start work.

The form also contains a column indicating the reason for the disability, which is also filled out by the doctor. But if earlier the name of the disease itself was written there, now it is customary to write a conditional code to which a particular disease is assigned (for example, 01, 02, 03, which means disease, injury and quarantine, respectively). This allows you to maintain medical confidentiality.

After discharge, the patient receives a form and submits it to the accounting department. But before doing this, he must carefully check all the data to eliminate possible errors and make sure that all signatures and seals are present, otherwise the form will be invalid and benefits will not be accrued on it.

Payment of sick leave in 2021

The benefit is paid for calendar days, that is, for the entire period of incapacity for which the sick leave was issued. There are several exceptions; their full list is contained in paragraph 1 of Article 9 No. 255-FZ of December 29, 2006. The amount of the benefit depends on the employee’s insurance length:

• if the length of service is less than 6 months, the monthly benefit amount is equal to the minimum wage, taking into account regional coefficients established in the region or locality;
• if the length of service is less than 5 years, the benefit amount is 60% of average earnings;
• if the employee’s work experience is from 5 to 8 years, the amount of sick leave is 80% of average earnings;
• if the length of service exceeds 8 years, the amount of sick leave is 100% of average earnings.

If an employee stops working for the organization, but within 30 days after dismissal he becomes unable to work due to injury or illness, he must be paid 60% of his average earnings. For information on the dependence of the amount of benefits on length of service in different cases, see Art. 7 No. 255-FZ dated December 29, 2006.

Calculate your length of service according to your work record book. It includes work under an employment contract; state civil, municipal, military and other service; activities of individual entrepreneurs and other activities during which the person was insured in case of temporary disability or maternity.

Issuing a certificate of incapacity for work retroactively

There are often cases when an employee tries to get sick leave retroactively. This usually occurs if an employee has missed several working days for any reason other than illness. But according to the legislation of the Russian Federation, it is impossible to officially issue such a sick leave. This is clearly and clearly indicated in the Order of the Ministry of Health and Social Development of Russia No. 624n dated 06/29/11 and in the Decision of the Supreme Court of the Russian Federation No. AKPI14-105 dated 04/25/14.

That is, according to the law, if an employee decides to obtain a sick leave certificate retroactively in some way, not only he will be responsible for this, but also the one (medical employee or special organization) who issued him the document.

Due to the fact that previously employees could calmly bring a certificate of incapacity to work retroactively, while they themselves were healthy and simply did not come to work, in 2011 the certificate form adopted a new form that is still used today. It describes all the data in more detail, which complicates the task of applying for sick leave retroactively, which means employees bear a huge risk when trying to hide behind such a document.

By the way! If an employee came to work, worked for some time, but then fell ill, then sick leave can only be opened from the next day, since the organization cannot compensate for the day on which the employee was present at work through insurance.

Sick leave calculator in 2021 online

To quickly calculate sick leave, use the free online calculator from the Kontur.Accounting service. The calculations will only take a couple of minutes.

1. Enter data about the period and cause of incapacity from the sick leave and check the box if a violation of the regime on the part of the employee was established.
2. Indicate data on the employee’s income for the last 2 years, the regional coefficient and the employment coefficient if the employee does not work full time.
3. Indicate the insurance period and receive the benefit amount taking into account the insurance period.

Will you be able to take it?

The Federal Law “On Compulsory Social Insurance in Case of Temporary Disability” (hereinafter referred to as the Federal Law) determines that the benefit paid to a sick employee is compensation for the inability to work and receive wages.

Based on this, we can conclude: receiving double benefits is unacceptable . Despite the inability to receive double money, you can get two sick leaves.

Example: an employee of a certain organization has a child with a sore throat. The parent took sick leave and treated his son, but as a result, before he had time to fully cure, he fell ill himself and also issued a certificate of incapacity for work due to illness. It turned out that several days of two sick days overlap.

Attention! For workers who find themselves in such a situation, compensation for the time of such a crossing will be paid in a single amount, since the lost earnings are exactly that amount, and not double.

An example of calculating sick leave in 2021

In 2021, a rule was introduced under which sick leave benefits for a full month could not be less than the minimum wage, but in 2021 it will not work. But the following will remain: the actual average daily earnings will need to be compared with the minimum wage, taking into account the regional coefficient.

In addition, the minimum wage for 2021 will change and amount to 12,792 rubles. The maximum salary for the base for contributions for 2021 is 865,000 rubles, for 2021 - 912,000 rubles. If you calculate the benefit from a larger amount, the Social Insurance Fund will not reimburse you for the costs. The number of days in the billing period is 730. Let's consider an example of calculating sick leave in 2021.

Ivanov Ivan Petrovich was ill from January 11 to January 25, 2021. His insurance experience is 7 years, the calculation period for calculating benefits is 2019 and 2021.

Step 1. We calculate Ivanov’s earnings for the previous two years. In 2021 it amounted to 720,000 rubles, and in 2021 - 850,000 rubles. Both amounts are below the permissible limits (815,000 and 865,000 rubles, respectively), which means we take the actual amounts for calculation. Thus, in the billing period his earnings are 1,570,000 rubles.

Step 2. Find the average daily earnings: divide 1,570,000 by 730. We get 2,150 rubles 68 kopecks.

Step 3. Determine the average daily benefit amount taking into account length of service. The length of service is 7 years, which means the amount of sick leave benefits will be 80% of the average daily earnings: 1,720 rubles 54 kopecks.

Step 4. Amount of benefit to be paid: multiply the daily amount of benefit by the number of days of incapacity for work: 1,720.54 × 15 = 25,808 rubles 1 kopeck.

Who can take sick leave to care for a child?

A sick leave for child care is an official document that is issued by a doctor when a child is diagnosed with any disease and guarantees the payment of temporary benefits to a working relative. If previously only close family members - father, mother or guardians - were allowed to care for the sick, then since 2014 the rules have changed.

Now the doctor issues sick leave to any relative who will care for the child during illness. Situations are not allowed when, for example, sick leave is issued to the father, the mother or grandmother sits with the child, and the father goes to work.

Neither the degree of relationship nor whether the child lives together or separately with a caring relative is taken into account. The only point: a family member must work and be registered with the social insurance fund (FSS). Mothers who are on maternity leave due to pregnancy or caring for a child under 3 years old, but who work part-time or are engaged in light work, can apply for sick leave.

A certificate of incapacity for work cannot be issued:

• for a schoolchild or student;
• for an unemployed pensioner;
• for a mother who is not working or is on maternity leave.

If a child has a long-term illness, sick leave is issued for several family members (in turn) within the period established by law, but only for one of them at a time.

The employer does not have the right to demand documents confirming relationship; to receive benefits, it is enough to present a certificate of incapacity for work with a stamp. Grounds for release from work:

• acute course of the disease in a child or exacerbation of the chronic stage;
• treatment that will require the intervention of treating personnel or a set of measures using medications.

Sick leave is not issued for the treatment of chronic diseases in remission.

If two children are sick, one sheet is issued. If there are three or more, a second sick leave is issued. In cases where one of the children has already recovered and the second is sick, the certificate of incapacity for work is extended until the last patient is discharged.

Treatment can take place on an outpatient basis at home with regular visits to the doctor and drug treatment, or as an inpatient treatment in a day hospital or with hospitalization of the patient. In the latter case, serious medical intervention may be required and the child must remain in the institution together with an adult relative.

Costs and risks

Education. New employees had to undergo a short internship under a specially designed program. This is done to ensure that the service standards and quality of service in force in the holding are observed.

Selecting a location. Coordinating managers cannot always offer the desired location. Ambulance specialists would like to earn extra money close to home. Soon there will be a new option in the online form where applicants will be able to indicate their desired area.

Adaptation in the pharmacy. Despite the uniform format for displaying goods, each pharmacy has its own peculiarities. Therefore, on the first day, a curator always goes to a new place, and at any time an employee can turn to him for advice. We expect that over time we will form a permanent base of project participants who will be familiar with our current standards, rules and pharmacies themselves.

Full-time specialists are somewhat wary of temporary specialists. There is a concern that an external employee will not take financial responsibility or cash discipline as responsibly. So far no incidents have occurred. But we consider this factor to be a project risk and are closely monitoring the situation.

How the idea came about

The very idea of ​​"Ambulance" was born within the holding, although in Europe such practice in retail is well known. Western employers have long been betting on the time that employees are willing to spend at work in addition to their basic salary.

The Ambulance project is designed for those who want to earn more, but already have a stable income at the market level. Such people think like entrepreneurs, have financial goals and a desire to achieve them. This means that the employee will have the opportunity to regulate the workload based on his resources and desire to earn money, rather than fixed standard hours. Other advantages include a comfortable schedule, increased earnings and the ability to manage personal time.

Photo from spb.kp.ru

Project objectives:

• Ensure smooth operation of pharmacies
• Attract new employees
• Give employees the ability to manage their own schedule. An employee who decides to earn extra money can independently manage his workload and working hours
• Provide employees with the opportunity to manage their income.

Examples

A.P. Ivanov has been working at the company since July 2006 with a salary of 17,000 rubles. From January 3 to January 24, 2015, Ivanov was on vacation. For January, he was accrued vacation pay in the amount of 10,000 rubles and a salary of 3,000 rubles.

In April 2015, A.P. Ivanov was awarded a bonus for overtime work in the amount of 3,182 rubles. From March 18 to March 22, Ivanov fell ill, as evidenced by the presence of a sick leave form. In this case, the calculation period for payment of benefits is taken into account from 01/01/2015 to 12/31/2016. The calculation includes total income with additional payments subject to contributions to the Social Insurance Fund.

Benefit calculation:

• in 2021 – 20,400 rubles (17,000 x 12 months);
• in 2015 – 23,182 rubles (17,000 x 11 months + 10,000 rubles vacation pay + 3,000 wages + 3,182 bonuses).

Since the amount of income does not exceed the limits on contributions, payment for temporary disability is made based on payments for 2 years of work of A.P. Ivanov in the amount of 43,582 rubles (20,400 + 23,182).

Project prospects

It is planned to develop the project on a long-term basis, namely:

• Unite around you modern and ambitious specialists from Belarus and abroad
• Form a database of pharmacists and pharmacists - this is extremely valuable information for a pharmacy holding company
• Scale the project throughout the country, solve the problem with the shortage of pharmacists in all cities where the holding’s pharmacies are represented
• Partially switch to flexible remuneration conditions. Ideally, we expect that, over time, flexible schedules will become standard company practice. This will allow employees to plan their time and manage their personal income. There is no doubt that this is the future.

The procedure for calculating average earnings

As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2021 the income base is taken for the years 2021 and 2021.

All income received from all employers is counted. The condition is that the contractual relationship must be of a formal nature and all employers transfer insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation.

There are situations when during the specified period the employee does not have an income base. For example, the employee was on leave for employment or childcare. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255, she has the right to write a statement and choose the previous calendar years (where the income was) to calculate the average daily earnings. The only condition is the fact that the amount of sick leave increases upward (compared to that calculated according to the minimum wage).

When determining average earnings, accounting is guided by Article 14 of Law No. 255-FZ. In this case, the obtained result is compared with the current one at the time of calculating the minimum wage benefit.

Example: an employee has an income base for 2018-2019. 274.7 thousand rubles. We determine the average daily earnings: 274,700 / 730 = 376.3 rubles. Let's calculate the average daily earnings based on the minimum wage: 12,130 (from 01/01/2020) * 24 months = 291,120 / 730 = 398.79 rubles.

Many workers are interested in the question: what percentage of sick leave is paid. An employee receives 100% if the insurance period exceeds 8 years. Experience from 5 to 8 years is paid at the rate of 80%, from 3 to 5 years - 60%, less than 6 months. - based on the minimum wage.

Important! For dismissed employees, temporary sick leave is always paid in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment being met).

Existing restrictions on sick pay

Payment of sick leave at an enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions.

1) Revenue base for 2020-2021. should not be higher than the maximum permissible value. This provision is spelled out in Article 14, paragraph 3.2 No. 255-FZ. For 2021 – 865,000 rubles, for 2021 – 912 rubles.

Thus, the upper income limit for any employee (for each place of work) who is accrued sick leave in 2021 will be 865,000 +912,000 = 1,777,000 rubles. and average daily earnings - 2,434.25 rubles . (865,000 + 912,000 / 730).

2)​ The presence on the certificate of incapacity for work of a note about the patient’s violation of the regime. For example, a patient left the hospital without permission. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage.

3)​ Limitations in accordance with the length of the insurance period (interests are discussed above).

4)​ The benefit for caring for sick relatives has a number of restrictions on payment terms in accordance with Article 6, paragraph 5 No. 255-FZ. There is a dependence on the age of the sick relative; the amounts of hospital benefits are presented more clearly in the table.

Outpatient care for a sick child is paid in the following order:

1. the first 10 days are paid according to the average daily earnings, adjusted according to the length of the insurance period;
2. subsequent (starting from the 11th day) days - 50% of the average daily earnings on the basis of Article 7, paragraph 3 No. 255-FZ.

Deadline for payment of temporary disability certificate

The sick leave accrued in the accounting department is paid to the employee on the day the wages are issued at the enterprise.

There should be 2 such days - advance payment and salary. On the next date, the employee receives the benefit amount (subject to personal income tax).

If the terms of payment of sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, you must briefly outline the essence of the case and attach evidence of the unlawfulness of the employer’s actions.

The following documents may be used to confirm that sick leave payment deadlines have been violated:

• a copy of the sick leave certificate;
• a copy of the employment contract;
• a payslip with the accrued amount;
• a copy of the statement or statement from a plastic card account (for non-cash payments to staff);
• other documents.