How much sick leave is paid? How sick leave is calculated: instructions. On a general basis

Every employee needs sick leave from time to time. Some people temporarily fall out of the working rhythm due to their own disability, while others need sick leave to care for an unhealthy baby.

If an employee is unable to work due to any illness or is injured, then he needs a certain period to restore health and performance. For this reason, most employees ask the question, how many days of sick leave are paid?

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Number of paid days per year

Various areas of people's lives are regulated with the help of state documents. This also includes the rules for accrual of sick leave certificates. In recent years legislative procedures changed several times, and the calculation regulations changed accordingly.

On at the moment a certificate of incapacity for work not only from the employer, but also from the Social Insurance Fund.

All workers should receive appropriate sick pay (Article 183 of the Labor Code of the Russian Federation). Certain accrual rules and the procedure for payment for sick leave are fixed in Federal Law No. 255.

Read our article on how sick leave is calculated.

Most people are interested in how long you can stay on sick leave.

If considered due to injury or occupational illness, then the period of treatment is not limited. You need to know that accruals are made subject to availability employment contract.

If an employee works on the basis of a civil document, then accruals will not be made.

There are some exceptions that are specified in paragraph 3 of article 6 of Federal Law No. 255. If an employee is considered disabled, then he can be paid for his sick leave for four months in a row, or five months over a period of one year, but no more.

If it happens that an employee gets sick tuberculosis, then his certificate of incapacity for work will be paid until full recovery, or until the disease group is revised.

If the employee himself is sick, he can take as many sick days as needed per year. In this circumstance, the doctor issues a sick leave for fifteen days. If the disease is serious, then a commission of doctors meets to decide on extending the certificate of incapacity for work.

For sick leave for caring for an immediate relative who is under seven years of age, accruals are made for sixty days over a period of twelve months. If a relative is sick longer, then you can stay with him on sick leave, but you are not entitled to payments for the remaining days.

If a child (or another close relative) is under seven years old, and his diagnosis belongs to a special list, then a certificate of incapacity for work can be opened as many times as necessary, but accruals will be made only for ninety days during the year, but no more.

If the closest relative is seven years old, a certificate of incapacity for work is opened for fifteen days, but no more than that, and payments will be made forty-five days maximum throughout the year.

If a relative who needs care is considered disabled, then you can be on sick leave for as long as you like, and to calculate payments, they take one hundred and twenty days per year.

If you need care for children diagnosed with HIV and other similar diseases, then according to payments and periods there is no specific framework.

To take care of relatives, you can take out a certificate of incapacity for work for a week. During the year, for such reasons, you can receive payments in thirty days.

How many days does the employer compensate?

The number of days of employee incapacity for work for which the employer will have to pay will depend on the circumstances for which the employee took sick leave:

• If an employee has opened a certificate of incapacity for work due to his own illness, then the first three days payments are made by the employer, and all subsequent days will be paid by the FSS.
• If an employee takes sick leave to care for a close relative, or for prosthetics in a hospital, or for treatment in a sanatorium, then the employer will not pay for such sick leave. Sick leave for these reasons paid in full by the Social Insurance Fund.

Social Insurance Fund payments are made closer to the date the employee receives his salary. That is, the employee will receive payments from the Social Insurance Fund, when the salary will be accrued.

If an employee provided sick leave a couple of days before the payment of wages, then in this case he will receive accruals from the Social Insurance Fund the next time payments are accrued.

How long is sick leave paid?

It must be borne in mind that accruals will be made if the worker has transferred to the accounting department of the enterprise correctly composed certificate of incapacity for work. In this case, the document must be closed.

After receiving the document, the organization is obliged to make payments within a ten-day period.

According to the law, the manager must make accruals from the first to the tenth day inclusive from the moment the document was provided by the employee.

But, the employer must make all payments only if he has no doubts that sick leave is valid.

If the manager is not sure of the authenticity of the document, then he can check it by number, by contacting the Social Insurance Fund. This Fund contains all the numbers of certificates of incapacity for work that are issued in clinics.

It is permissible to check the authenticity of the document by requesting it in writing to the clinic, but then the payment deadline will have to be postponed to a later date. late time. If you carry out an informal check, which is possible thanks to the organization’s security service, then the payment deadlines will not be violated.

But, despite the fact that the sick leave will be genuine, and accruals will be made within two days after the certificate of incapacity for work is in the accounting department, the payment period cash may take ten days.

An employee can receive payments no earlier than ten days later, because they are made along with the salary, which is due every fifteen days by law.

This could be, for example, the fourth and nineteenth of each month. An employee can bring closed sick leave on the fifth, so he is entitled to payments only on the nineteenth, and not earlier.

Is sick leave paid during holidays or not?

If an employee is unable to work during holidays, then he, of course, is interested in whether the sick leave will be paid in full.

According to the law, if during the period that was given for recovery there are holidays non-working days, then they cannot in any way influence the amount of payments.

Example. The employee became ill on January 3. Ambulance doctors came to him and confirmed the disease so that a sick leave certificate could be opened. The illness lasted until January 12.

It turns out that the employee was sick for ten days and nine of them are considered holidays. Workers have only one day left. This entire period will be included in the total amount of the worker’s period of incapacity for work; accordingly, accruals will be made for it in the appropriate manner.

In 2017 accruals are made for sick leave during holidays if the worker is not on leave without pay at that moment.

For example, if a worker gets sick and goes to the clinic during the New Year holidays, then accruals will be made for this period, considering general rules payment.

How long do you need to work to pay 100 percent?

According to the law, there are several options for paying a certificate of incapacity for work in the amount of 100 percent (Federal Law No. 255). It must be borne in mind that the expectant mother is also paid in full for the reason. Sick leave payment options 100 percent the following:

1. If sick leave is opened due to injury or illness, then for 100 percent payment you must have 8 years or more of work experience.
2. If an employee’s child falls ill and requires care on an outpatient basis, then 100 percent payment will be accrued if he has more than eight years of experience, and the certificate of incapacity for work is open for no more than ten days.
3. If it is necessary to care for another relative on an outpatient basis, then eight or more years of experience is required.
4. Due to pregnancy, you must have at least six months of experience.

If the experience is 3 years

When calculating accruals on sick leave, it is taken into account daily size. When making these calculations, it is necessary to take into account the total length of service of the worker. What is important is the entire length of service, not just the period of work with a particular employer.

If work experience is three years, then the employee is entitled to payment for sick leave in the amount of 60% of his average salary.

These calculations are based on certain regulations:

If the employee's length of service no more than five years, then the accruals are 60% of earnings.

Experience from 5 to 8 years guarantees accruals for sick leave in the amount of 80% of the salary.

If the length of service more than eight years, then accruals are made at 100% of the employee’s salary.

If the worker has worked less than six months, then accruals cannot exceed the minimum wage, taking into account the regional coefficient.

How to confirm the length of service to pay for sick leave, watch the video:

A sick citizen goes to a clinic, where he is given a certificate of incapacity for work, paid according to certain rules, for the entire duration of his illness. The procedure for calculating the amount of sick leave is constantly changing. How payment is made, what indicators influence the amount of payments - questions of interest to anyone who is sick. How is sick leave paid?

The legislative basis for registration and payment of temporary disability benefits is. Payments are accrued to all employees of the enterprise ( Article 183 of the Labor Code of the Russian Federation), including part-time workers. Article 183. Guarantees for an employee in case of temporary disability

A certain limit has been established when paying for days when the employee could not be at work due to his illness or the illness of a relative (child). According to Article 5 of Federal Law No. 255 Paid stay at the bulletins during:

• illnesses, injuries: benefits are accrued for the entire period of recognition as a doctor of this person disabled;
• caring for a sick relative: payments are made no more than 7 days for each case and should not exceed 30 days per year;
• caring for a sick child under 7 years of age and from 7 to 15 years of age: sick leave is paid for a period not exceeding 60 and 45 days per year, respectively;
• care for a disabled child: the state pays for 120 days a year;
• recovery after surgery: 12 months provided;
• undergoing sanatorium-resort treatment: no more than 24 paid days are provided;
• maternity leave: payments are made in 140 days.

Important! Sick leave is paid even in a situation where a person quits his job and immediately falls ill within a month. The employer is obliged to pay 60% of average earnings ().

Exceptional situations when payment for days of incapacity to work is not made to an employee include:

• being on leave without pay;
• detention;
• idle time;
• suicide attempt;
• receiving a domestic injury within the first five days .

How are sick leave paid?

Payment for sick leave is carried out at the expense of:

• enterprise reserves;
• amounts of the Social Insurance Fund (SIF).

If the employee himself falls ill, the first 3 days are paid for by the company, all subsequent days are paid for by the Social Insurance Fund. When completing a care document, everything allotted days are paid in full from the Social Insurance Fund.

Important! Payment for incapacity for work is made for the calendar days specified in the sick leave. What determines the amount of sick pay?

Registration of a hospital document

A sick leave certificate is an official document indicating a valid reason for absence from work. The document is drawn up on a special form that has certain degrees of protection.

A certificate of incapacity for work is issued to a sick citizen in medical institution where he turned for help. Registration takes place on the basis compulsory medical insurance policy and passports. A temporary disability certificate can be issued at the onset of the disease or after recovery (at discharge). The rules for filling out the document are described in detail in the Order of the Ministry of Health of the Russian Federation:

1. Information is entered by the health worker into specially designated cells in legible handwriting and only with a pen, preferably black.
2. A medical institution issues a duplicate of a sick leave certificate if errors or blots are detected in the document, which, due to corrections, loses its legal force.
3. Diseases must be filled in in the form of special codes.
4. All remaining blank fields in the “Exemption from work” column must be crossed out with a horizontal line.

Form of certificate of incapacity for work

Important! If an employee is registered in several organizations, then a document on temporary disability is issued for each of them. A mark is placed on it: this is the main place of work or part-time.

From 07/01/2017, electronic sick leave certificates are being introduced as an alternative paper documents. The patient's consent is required before it is provided.

From July 1, 2017 written consent the patient's certificate of incapacity for work can be generated in the form of an electronic document

Illness while on vacation

If a citizen falls ill while in next vacation, then according Article 124 of the Labor Code of the Russian Federation he has a choice:

1. Transfer vacation days that coincided with illness to another period. (In this case, you must write a statement indicating the transfer dates.)
2. Continue to take your allotted vacation. There is no need to fill out any paperwork, the vacation is extended automatically.

Important! Extension due to illness concerns only the main and additional leave. If a child falls ill during an employee’s vacation, the issued bulletin will not affect the duration of the vacation in any way.

Application example

How is sick leave paid?

In 2020, no major changes were adopted when paying for a document recording temporary disability. The size of the benefit is influenced by 2 main indicators:

• work experience;
• amount of earnings.

Experience is the main component in determining payments for illness.

Important! When issuing a certificate of incapacity for work to care for children under 15 years of age for the first ten days, payment is calculated according to the existing length of service. For other days - 50% of the average salary. This calculation applies only to children undergoing outpatient treatment.

Another equally important component in the calculation is the amount of earnings. It is taken over the last 2 years. If the employee’s annual earnings exceed the maximum base of insurance contributions established for a particular year, the size of this base is taken for calculations.

Accrual algorithm

1. Calculation of the total salary for two last year. If the employee has worked in more than one place during this time, then the provision of salary certificates taken from previous organizations is required.
2. When comparing the final earnings received for the last 2 years and the sum of 2 indicators for insurance contributions for the same years (718,000 + 755,000 = 1,473,000 rubles), the smallest of the compared amounts is accepted for calculation.
3. Determination of average daily earnings, which is obtained by dividing the amount chosen for calculations for the last 2 years by the number of days (365*2=730).
4. Finding out the percentage that is paid to the employee, depending on the length of service.
5. Final calculation of the amount for the issued sick leave.

Sick leave calculation

Payment for sick leave in 2017 is based on the previous two years. The amount of payments will depend on length of service and wages employee.

The calculation is made on the basis of a certificate of incapacity for work not only of the employee himself, but also of his children and close relatives.

Sick leave

Sick leave is a document giving the right to receive benefits due to temporary disability. It is issued both during illness and pregnancy, as well as in some other cases.

Payment for sick leave in 2016 is made partly at the expense of the employer and the Social Insurance Fund. This document the employee is obliged to provide it no later than 6 months after his discharge (according to the Federal Law of the Russian Federation No. 255, Article 12, Part 1).

The employer (accountant) fills out only the bottom part of the ballot.

The bulletin is paid for in the following insurance cases:

1. when the employee himself becomes ill;
2. , relative, family member;
3. for medical indications for prosthetics (for example, a disabled person or group);
4. quarantine of an employee, his children under 7 years of age, as well as incapacitated relatives;
5. the need to undergo additional sanatorium treatment.

The employer is obliged to pay insurance premiums to the Social Insurance Fund, thereby automatically insuring your employee.

Important:if the employee himself becomes ill, payment for the first 3 days is at the expense of the employer (according toFederal Law No. 255 Article 3, clause 2/1 ), the remaining days are paid by the Social Insurance Fund.

If a child or relative falls ill, the employee will be paid sick leave by the Social Insurance Fund for the entire period of illness (according to).

Disability benefits for caring for a child undergoing outpatient treatment are calculated (in accordance with Federal Law No. 255, Article 7, Clause 3):

• the first 10 days are paid based on average earnings;
• after 11 days it is calculated at 50% of the average. salaries.

Disability in case of accidents or occupational diseases is paid by the Social Insurance Fund, as well as in case of ordinary diseases (in accordance with Federal Law No. 125 of September 25, 2015).

There is no fixed rate; the amount of payment is affected by the length of insurance (according to Federal Law No. 255, Article 7) and the amount of salary.

Calculation

Algorithm for calculating disability benefits:

1. Calculated for the previous two years;
2. average salary per day;
3. The daily allowance is calculated;
4. The final benefit level is determined;
5. Subtracted (the percentage of which is 13%).

In 2016, changes occurred; to calculate the average salary for the billing period, the two previous years should be taken.

The maximum size of daily average payments has been established: this is 1772.60 kopecks according to the calculation (624 + 670): 730 days.

The minimum amount of daily payments for 2016 is calculated from (6,204 rubles) x 24 months: 730 days = 203.97 kopecks.

If the insurance (work experience) is less than six months, the certificate of incapacity for work is paid no more than 1 minimum wage or 6,204 rubles per month.

After calculating the ballot, personal income tax should be withheld from the amount received.

Calculus example

The employee has been working at the company since October 2013.

• For calculation, we take the calculation period - the previous 2 years, that is, 2014 and 2015.
• The employee took sick leave for 10 days in February 2016. Experience - 7 years (paid 80% of average earnings).
• In 2014, income amounted to 490 thousand rubles, and in 2015 - 500 thousand rubles.
• We calculate the average daily income (490 + 500): 730 days multiplied by 80% = 1084.93 kopecks.
• The amount of the benefit is 1,084.93 x 10 days = 10,849 rubles 31 kopecks.
• We subtract personal income tax from this amount: 10,849.31 x 13% = 1,410.41 kopecks.
• To pay benefits 10,849.30 – 1,410.41 = 9,438 rubles. 90 kopecks 9,438.4: 10 = 943.84 per day.

From this amount:

• 3 days paid for by the employer 943.84 x 3 = 2831 rubles 52 kopecks.
• 7 days at the expense of the Social Insurance Fund 943.84 x 7 = 6,606 rubles 88 kopecks.

What you need to know about sick leave

To the employee:

1. You must bring sick leave within 6 months, or it will not be paid unless there are good reasons for it.
2. If the employee did not work in the previous 2 years, the calculation will be based on the minimum wage, which is 6,204 rubles.
3. If the employee has been on maternity or child care leave for the previous 2 years, then she has the right to change the pay period. She should write a request for a replacement.
4. If after dismissal the employee falls ill within 1 month, then the employer is obliged to pay 60% of the average earnings for the entire period of illness.

Important:payment for a certificate of incapacity for work after dismissal (the grounds do not matter) is made in case of illness only of the employee himself, and not of his relatives.

To the employer:

1. If it is impossible to obtain information about the salary from the previous place of work, you should send a request to the Pension Fund based on his application.
2. If information from a previous job is provided after the calculation, a recalculation should be made, but no later than after 3 years.
3. Payment for a sheet with a note indicating that the employee has violated the medical regime. institution is carried out: until the moment of violation according to the general rules, after based on the minimum wage.
4. The benefit is not paid if you fall ill while on vacation, including at your own expense or during the period of arrest.
5. If an employee was dismissed during a period of illness, then the calculation is made according to the general rules.
6. There are restrictions on how long it can take to care for sick relatives.

Payment

Payment of the certificate of incapacity for work, after calculation by the accountant, is made in the next payment of salary or advance payment.

If the employer violates the terms of payment according to the bulletin, the employee has the right to contact labor inspection or file a lawsuit.

The benefit is paid by the company (enterprise). When calculating sick leave, the first 3 days are paid for by the employer himself (he has the right to reduce the amount of the contribution for compulsory medical insurance), the remaining days are paid for by the Social Insurance Fund.

It is imperative to take into account the established maximum and minimum benefit indicators.

Important: To calculate average earnings, only those amounts from which contributions to the Social Insurance Fund were paid are taken. Such contributions are not paid from the contract.

Payments according to the ballot to a part-time worker can be made at two enterprises or, at the request of the employee, at one of them. Then you should bring a salary certificate to another company in a special form (personal income tax-2 certificates cannot be accepted for calculation).

For the worker shift schedule work, a standard calculation is made and payment is made for the entire period of illness.

If there are two certificates of incapacity for work, issued one after the other, payments are made for one insured event. The employer only pays for the first 3 days of the first ballot.

During illness during the vacation period, you are not required to pay for the bulletin (according to Federal Law No. 255, Art. 1, Clause 1). Payment for illness during vacation will be made only from the period when the employee must begin work.

An illness or other reason that reduces ability to work is commonplace. The state has provided certain guarantees for citizens who are temporarily unable to work. A certificate of incapacity for work, also called sick leave, is the main tool for protecting the interests of workers.

There are several types of temporary disability person:

• sick leave for illness;
• pregnancy;
• work injury;
• quarantine.

Each type has its own characteristics. For example, pregnancy is paid only when maternity leave is pre-registered. Quarantine is a temporary cessation of the activities of an institution. In other words, not only one employee leaves, but a separate division or the entire organization as a whole.

The lion's share of cases are due to diseases. The by-laws highlight the following types of illnesses that guarantee payment on sick leave:

• osteochondrosis;
• cystitis;
• conjunctivitis;
• gastritis;
• haemorrhoids;
• allergy.

The list also includes viral diseases. In other words, if the illness has a clear basis in the form of infection or disruption of the functioning of individual organs, then sick leave is guaranteed.

Follow-up treatment of an illness and multiple dental services also fall under the legal basis for issuing a certificate of incapacity for work.

Occupational injuries are classified as accidents at work. Labor Code in Art. 227 indirectly mentions what applies to work-related injuries. Among them, the following incidents are worth highlighting:

• electric shock;
• burn;
• frostbite;
• insect or animal bite;
• bodily harm.

Thus, there is a whole range of different cases when an employee has the right to sick leave and its payment. It is worth noting that the simulation of an illness is illegal act, upon detection of which temporary disability is cancelled.

Who pays for sick leave?

Citizens are interested in the question of who pays for sick leave in 2019 - the employer or the Social Insurance Fund?

The following rule applies: the first three days are compensated by the enterprise, the FSS is responsible for the rest of the time.

However, there is exceptions, when the Social Insurance Fund assumes responsibility to pay the employee for the entire duration. The following cases fall under this rule:

• caring for a sick relative;
• treatment in a sanatorium;
• quarantine;
• prosthetics.

Sick leave payment is available only to persons who work on the basis of labor relations. Civil contract does not provide such a privilege. It follows that the state protects only officially employed citizens.

Sick leave payment underwent a number of changes in 2019, but no radical changes occurred. The central place in regulating the issue remains with Federal Law No. 255 of 2006. In 2019, changes affected minimum payment labor.

Since the calculation of the amount of sick leave is based on the average daily income or minimum wage, the maximum and minimum amounts of sick leave payment have changed accordingly.

The state has established income limits that are taken into account when determining the amount of payment. The limit depends on size limits income in the past biennium. In 2017, the maximum amount taken into account was 755 thousand rubles, next year - 815 thousand rubles.

It follows that in 2019 the calculation is as follows: (755 thousand + 815 thousand)/730 = 2150 rubles. Maximum sick leave payment in 2019 per day is equal to 2150 rubles.

The minimum depends on the minimum wage. As you know, the minimum payment amount is 11,280 rubles. The calculation also takes into account the past two years.

Calculation rule: (11280*24)/730 = 370 rubles. It follows that minimum The amount of sick leave payment in 2019 is equal to 370 rubles. Employees whose salary is less than the minimum wage are entitled to claim this amount.

What percentage of salary is paid?

The size of payments depends not only on the level of annual income. Work experience is also added to the indicator - total time employee's work activity. The following standards have been established:

It is easy to see that the state encourages employees who are already for a long time lead labor activity. On the one hand, such a measure is logical and fair, on the other hand, beginning workers already receive low wages and lead a modest lifestyle.

How many days are paid?

The law does not provide a clear answer to how many days of sick leave are paid. The specific number depends on the factor due to which the employee received a certificate of temporary incapacity for work.

It is noteworthy that an employee can take sick leave an unlimited number of times. There is no any limit.

Standards:

• Employee illness – 30 calendar days per year. Limit – 60 days a year by decision of the medical commission;
• Work injury – unlimited;
• Child care between 7 and 15 years old – up to 15 days. Limit – 45 days a year;
• Caring for a disabled child – up to 120 days a year;
• Care incompetent relative– 7 days. Only 30 days a year.

The listed standards are of a general nature. There are exceptions. For example, there are illnesses that are paid until complete recovery. That is, the disease formally falls under work injury. An example of a disease that is paid until recovery is tuberculosis.

Other nuances:

• A disabled employee fell ill. In this case, the vacation is paid for either 4 months in a row or 5 months in one year;
• Caring for HIV-infected people. The period is not limited to a specific framework.

Thus, the state has developed a humane approach to each specific case. Obviously, a common cold cannot last longer than the treatment for tuberculosis, so the timing shows flexibility.

Sick leave for injury

There are two types of accidents:

• production;
• household

Injuries sustained at work are classified as industrial injuries. In such a situation, sick leave is paid for the entire period of recovery. It is worth noting that the total rest period due to an industrial accident can be 12 months, that is, a whole year.

A domestic injury, unlike an industrial injury, occurs outside the place of work. The FSS equates a domestic accident to an illness, and therefore acts total term sick leave payment for illness - 30 days, if the medical commission decides - 60 days.

Paid holidays on sick leave

The main rule for calculating the terms: temporary disability is paid for the entire period. No calculations are made for specific days.

Therefore, weekends are also payable. The rule also applies to holidays. It does not matter when the slip was issued - on a weekday or a weekend. In any case, the entire period of incapacity for work is taken into account.

Sick leave payment period

The terms for payment of sick leave are set out in Federal Law No. 255. By general rule the employer undertakes to pay compensation to the employee in ten days from the moment the sheet is submitted (Article 15 of Federal Law No. 255). In this case, the payment day must be a working day.

If compensation is paid by the FSS, then the picture does not change - the body is also given 10 days to make calculations, after which payment must be made.

Sick leave pay after dismissal

Many employees get sick and are faced with the question: how is sick leave paid? This article aims to answer this and many other questions. We are talking about a simple certificate of incapacity for work; the procedure for paying benefits for BiR, as well as parental leave, are the topics of separate articles.

In 2020, no major changes are expected in the calculation of sick leave. A certificate of temporary incapacity for work does not have a fixed meaning; it depends, first of all, on length of service and earnings.

• If the work experience is 8 years or more, a benefit is paid in the amount of 100% of wages
• From 5 to 8 years - 80%
• Less than 5 years - 60%

• determine the average earnings for the billing period
• calculate average daily earnings
• calculate the amount of daily allowance
• set the amount of benefits to be paid

If the average earnings for each year exceed the required limit ( 815 thousand in 2018 and 865 thousand in 2019.), then the specified maximum amount must be taken into account to pay for sick leave!

First you need to determine your earnings for the previous 2 calendar years. If an employee has recently joined a company, a certificate of the amount of salary and other payments that each employer is required to issue upon dismissal will help in the calculations.

To determine the average daily earnings, the resulting amount must be divided by 730.

If the employee’s insurance length is less than 6 months, no more than one minimum wage is paid for each month, from January 1, 2020, the minimum wage is 12,130 rubles.

The final step is to determine the total amount of the temporary disability certificate. You need to multiply the amount of the daily benefit by the number of days in accordance with the sick leave provided.

Since 2017, it has become possible to issue electronic sick leave certificates instead of the paper version.

Basic provisions

Payment of sick leave is regulated by federal legislation, namely 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions ( latest changes introduced No. 86-FZ dated December 27, 2018).

To pay for temporary disability certificate, the employee must experience one of the following insured events:

1. illness or injury of the employee himself;
2. caring for a family member who is sick;
3. quarantine of an employee, his child under 7 years of age or an incapacitated relative;
4. prosthetics, the basis for which is medical indications;
5. follow-up treatment in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is the insurance of the employee by his employer by transferring insurance contributions to the Social Insurance Fund of the Russian Federation in the amounts established by law. In practice, every officially registered employee is insured.

How is sick leave paid for an employee who is injured at work or “earns” an occupational disease? In these situations, the main regulatory document is Law No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” dated July 24, 1998 ( latest edition dated December 2, 2019).

Accidents and compensation for occupational diseases are paid from the Social Insurance Fund in the usual manner and are identical to how sick leave is paid in 2020 for other insurance cases.

Funds to pay for sick leave

If an employee took sick leave in 2020, how is this sick leave paid and from what sources? Any insured event that occurs with the employee himself is paid as follows:

• the first three days – at the expense of the enterprise’s profit;
• the remaining period is subject to compensation from the Social Insurance Fund of the Russian Federation.

Such sick leave payment is established by Article 3, paragraph 2. 1 of the federal law on insurance premiums (No. 255-FZ).

Payment for sick leave for caring for a child or for an incapacitated relative is carried out entirely from the Social Insurance Fund budget.

Payment of sick leave after dismissal is carried out in the amount of 60%, regardless of the duration insurance period employee. Former employee may qualify for payment of such sick leave if a number of requirements prescribed in Article 7, paragraph 2 are met Federal Law No. 255-FZ.

Sick leave calculator

Payment of sick leave to a permanent employee and external part-time worker

The general procedure for calculating sick leave is as follows:

1. the employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
2. the received amount is divided into 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. Next, the percentage of payment is determined based on the length of the employee’s insurance period:

• Insurance experience of 8 or more years – 100%;
• From 5 to 8 years – 80%;
• From 3 to 5 years – 60%;
• Less than 6 months – sick leave is calculated based on the minimum wage (minimum wage).

Example: an employee has been working at the company for almost 5 years, his income base for 2 years is equal to RUB 335,200.00. This is his first place of work, i.e. The insurance period is in the interval that assumes 60% payment of average daily earnings:

335,200 / 730 = 459.18 rubles. * 60% = 275.51 rub. Thus, for every day sick leave worker will receive 275.51 rubles. The employer pays for the first 3 days from his own funds: 826.53 rubles. The remaining days are covered by the insurance fund.

When paying a certificate of incapacity for work to an external part-time worker, there are some nuances. Payment for part-time sick leave in 2020 is as follows:

1.​ When filling out a certificate of incapacity for work in a medical institution, the patient must say that he has several places of service, and nurse The person responsible for issuing sick leave must provide several forms - one for each employer. Moreover, on the sick leave, a note is made which place of work is the main one, which (which) is part-time.

2.​ If an employee has been working part-time for a long time and the income base has developed, all employers will pay for his sick leave.

3.​ If in 2 calendar years preceding the year of occurrence insured event, the employee had different employers, then he needs to collect certificates from all of them in form No. 4 and receive payment from any of the current employers of the employee’s choice, this is stated in Article 13 No. 255-FZ.

4.​ If a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period.

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 2020 the income base is taken from 2018 and 2019. 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.

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 2018-2019. should not be higher than the maximum permissible value. This provision is spelled out in Article 14, paragraph 3.2 No. 255-FZ. For 2018 extremely permissible value income – 815,000 rubles, for 2019 – 865,000 rub.. Thus, the upper income limit for any employee (for each place of work) who is accrued sick leave in 2020 will be 815,000 + 865,000 = 1,680,000 rubles. and average daily earnings - 2,301.37 rubles. (815,000 + 865,000 / 730).

2) The presence on the certificate of incapacity for work indicates that the patient has violated 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 minimum size wages.

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 dimensions are more clear sick leave benefit are presented 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 based on Article 7, paragraph 3 No. 255-FZ.

Payment deadline for 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;
• copy of statement or account statement plastic card(for non-cash payments to staff);
• other documents.

Legislative changes in 2020

In 2020, the maximum amount of temporary disability benefits will increase by 4.5 thousand rubles - from 65.4 thousand to almost 70 thousand. Regardless of the length of service, the maximum sick leave cannot be higher than the amount established by law, and in 2020 it will be increased to 69,962 rubles.

Let us remind you that the restrictions on the maximum amount of sick leave are due to the fact that contributions to the Social Insurance Fund are calculated not from the entire employee’s salary, but from a certain amount. In 2019, this is 865,000 rubles, that is, the monthly “maximum” is 72 thousand rubles. In 2020, the maximum amount for deduction of insurance premiums will increase to 912 thousand rubles, and the monthly maximum will increase to 76 thousand rubles. This means that in 2021 you can count on an increase in the maximum amount of sick leave.

Any legislative changes regulating the payment of sick leave should be carefully studied by employers. The Federal Tax Service may refuse payment if the documentation is prepared in violation of the established procedure.