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Sick leave: 10 pressing issues of filling out sick leave and calculating benefits

Any employer sooner or later has to deal with the payment of benefits for certificates of incapacity for work. Working with these documents has a number of features. In this article, we will look at the rules for filling out sick leave, how to correct errors, taxation, the procedure for calculating benefits and their reimbursement from the Social Insurance Fund.

Filling out certificates of incapacity for work, making corrections

To assign and pay benefits for temporary disability, pregnancy and childbirth, the employee must submit a certificate of incapacity for work issued by a medical organization in the prescribed form (clause 5, article 13 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, hereinafter 255-FZ).

In practice, there are situations when an employee brings a sick leave to the accounting department with the “place of work - name of organization” field blank. Medical professionals leave this line blank for fear of making mistakes. If the organization is incorrectly indicated, the certificate of incapacity for work is considered damaged and a duplicate must be issued. In order not to waste time on corrections in the future, some medical institutions provide the opportunity for the employer to enter the correct name of the organization personally. However, many employers refuse to accept sick leave that is not properly filled out. Most likely, the accountant will not accept a certificate of incapacity for work with an empty line about the name of the company if the document is filled out using a printer. But the employer in such a situation can write the name in with a black gel pen, since the combined filling out of sick leave is not prohibited (letter of the Federal Social Insurance Fund of the Russian Federation dated October 23, 2014 No. 17-03-09/06-3841P).

Let's turn to the regulations. According to clause 57 of the order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n “On approval of the Procedure for issuing certificates of incapacity for work” (hereinafter order No. 624n), in the line “place of work - name of the organization” the full or abbreviated name of the organization or the surname and initials of the employer - an individual are indicated (with an interval of one cell between the surname and initials of the employer). This information is provided according to the citizen.

If the employee gives incorrect information, an error in the name of the organization may result in the FSS refusing to reimburse the payment for the certificate of incapacity for work. If an incorrectly completed sick leave is accepted for payment, the employer risks fines and penalties.

In order for the Social Insurance Fund to reimburse payments on a certificate of incapacity for work, all fields of the document must be filled out. The policyholder is not prohibited from entering information in the blank lines if necessary. The main thing is to comply with a number of requirements (clause 56 of order No. 624n):

all entries must be in Russian;
sick leave must be filled out in block capital letters;
The form must be filled out in black ink or using a printing device. You can use a gel, capillary or fountain pen. The use of a ballpoint pen is not allowed;
entries on the certificate of incapacity for work should not go beyond the boundaries of the cells provided for making the corresponding entries;
All entries in specially designated cells must be entered starting from the first cell.

If an accountant made a mistake when processing a sick leave certificate, the incorrect entry must be carefully crossed out and the correct entry in place of the erroneous one must be entered on the back of the sick leave form, accompanied by the entry “corrected”, signature and seal of the employer. Such rules are enshrined in clause 65 of order No. 624n.

Taxation of temporary disability benefits

Accountants often have questions related to the taxation of benefits with insurance premiums and personal income tax.

Temporary disability benefits are paid as follows:

· the first three days of temporary disability at the expense of the employer;

· from the fourth day - at the expense of the FSS budget (clause 2, article 3, part 1, article 13 255-FZ).

Temporary disability benefits paid both at the expense of the employer and at the expense of the Federal Social Insurance Fund of the Russian Federation are not subject to insurance contributions on the basis of clause 1 of Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ.

Amounts of benefits paid at the expense of the employer are taken into account for income tax purposes as part of other expenses associated with production and (or) sales (clause 48.1, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03 -03-06/1/156).

Benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation are not included in the expenses of the enterprise.

Temporary disability benefits are compensation for an employee's wages during an illness. Thus, these amounts are also the employee’s income and are subject to personal income tax.

Deadline for submitting documents to the Social Insurance Fund for reimbursement of sick leave benefits

Calculation of sick leave in the absence of earnings for the last two years

Average earnings for calculating temporary disability benefits, maternity benefits, and monthly child care benefits cannot be lower than the minimum wage. If over the last two years the employee has had no income, the average earnings for calculating benefits are taken equal to the minimum wage established on the day the insured event occurred (clause 1 of Article 14 255-FZ).

Sick leave for child care during vacation

A similar period is provided for maternity benefits: payment must be made no later than six months from the end of maternity leave.

The employer is obliged to calculate benefits for temporary disability, pregnancy and childbirth, and monthly child care benefits within 10 calendar days from the date of the insured person’s application. The payment of the assigned benefit should be made on the next day established for the payment of wages (clause 1 of Article 15 255-FZ).

Accounting for benefits under the simplified tax system

Taxpayers who have chosen income as an object of taxation can reduce the amount of tax on payments for sick leave (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). Since the employer pays at his own expense for only 3 days of illness, and the rest is reimbursed by the Social Insurance Fund, only these 3 days can be taken into account in expenses.

Payers with the object of taxation as income minus expenses can also take into account the costs of paying temporary disability benefits in accordance with the legislation of the Russian Federation (clause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Accounting for last year's sick leave

At the end of the year, organizations must submit a certificate in form 2-NDFL to the tax office. These certificates reflect all employee income, including temporary disability benefits.

If an employee went on sick leave in December 2015, and brought a certificate of incapacity for work in January of the following year, the benefit must be accrued in the current month - January. Accordingly, personal income tax deductions will also be reflected in January. Therefore, in this case, the employer - tax agent must reflect all accruals and deductions for the December sick leave in the 2-NDFL certificate for 2016.

Interested in the opinion of the Ministry of Labor on replacing the years for calculating benefits, then our experts.

Payment for sick leave in 2017 is made based on the previous two years. The amount of payments will depend on the employee’s length of service and salary.
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. The employee must provide this document no later than 6 months after his discharge (according to 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:

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

The employer is obliged to pay insurance contributions to the Social Insurance Fund, thereby automatically insuring his 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 insurance period (according to Federal Law No. 255, Article 7) and the amount of salary.

Calculation

Algorithm for calculating disability benefits:

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

In 2016, changes occurred; to calculate the average salary for the billing period, the previous two 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:

You must bring sick leave within 6 months, or it will not be paid unless there are good reasons for it.
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.
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.
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:

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.
If information from a previous job is provided after the calculation, a recalculation should be made, but no later than after 3 years.
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.
The benefit is not paid if you fall ill while on vacation, including at your own expense or during the period of arrest.
If an employee was dismissed during a period of illness, then the calculation is made according to the general rules.
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 the labor inspectorate 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 a worker with a shift work schedule, 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.

We will not talk now about to whom and in what cases certificates of incapacity are issued. Suffice it to say that the moment an employee submits sick leave to the accounting department, a rather complex process of calculating benefits begins. A lot of articles have been written about how to calculate it correctly.

We will try to describe the entire process, starting from the moment when the sick leave lands on the accountant’s desk and until the employee receives all the payments due to him in this case, in the form of step-by-step instructions. This article will be of interest to both employers and their employees who want to understand in detail the process of paying sick leave.

So, taking into account all changes in legislation for 2017 and 2018, the calculation is as follows:

Step 1. We accept a certificate of incapacity for work from the employee

Before taking a document from an employee, check its authenticity and correctness. After all, it depends on whether the FSS will reimburse you, as an employer, for these amounts.

The sick leave sheet must be printed on special paper with watermarks, have multi-colored fibers, the color in the center is lighter than at the edges, the cells for notes have a yellowish tint. More details about this can be found on the foundation's website. There is always information about stolen forms there.

This is what a sick leave certificate approved on July 1, 2011 and currently valid, including for 2016, looks like:

Download the sick leave form for printing. In the archive (27 MB) you will find a blank form of a certificate of incapacity for work, as well as a description of all its protective elements.

Next we check the design: Entries must be either typed or written in black gel pen. The certificate of incapacity for work can be primary, continuation, or duplicate. Each case has its own mark - a “primary” checkbox, the previous sick leave number, a “duplicate” checkbox, respectively. It must be remembered that the date of issue of the document may be the day of visiting the doctor, or the next day (when the employee goes to the hospital at the end of the work shift) the day of issuing a duplicate or discharge from the hospital.
Next, we check the employee’s last name, first name, patronymic, date of birth, and dates of illness. Do not forget that without the signature of the chairman of the VC there can be a sick leave for up to 15 days. The exception is maternity leave (hereinafter, Maternity leave), but we will dwell on it in more detail later.
We check the presence of the seals of the organization that issued the document and the signatures of the doctors. Next, if the employee is discharged from sick leave, check the date from which he begins to perform work duties - this should be the day after the end of the illness. In case of extension, a special code is entered - “31”, or another if it is, for example, follow-up treatment and the number of the next certificate of incapacity is entered.

All these points are spelled out in special FSS documents. By the way, quite often controversial situations arise when doubts remain about the correctness of the certificate of incapacity for work. In this case, you can always contact the fund to which your organization belongs, in writing or orally. As a rule, there is a special department for working with sick leave, and its specialists are always happy to advise on this issue.

Video instructions from the Social Insurance Fund for filling out a sick leave certificate:

So, the document is genuine and filled out correctly. You have every right to take it into account. From this moment on, the accountant must accrue benefits within 10 days, and then pay them with the next salary transfer. As a rule, payments fall into the calculation or advance.

Step 2. Calculate sick leave benefits

We determine the billing period - it is equal to two calendar years preceding the period in which the employee fell ill.

Next, we calculate the average daily earnings, for which all amounts accrued to the employee over these two years, namely those that should be subject to contributions, must be divided into 730 days of the billing period. We compare the result obtained with the limit - the amount above which payment at the expense of the Social Insurance Fund cannot be made.

In 2015, the maximum that can be paid in one day is 1,632 rubles. 88 k., in 2016 it will be 1,772 rubles. 60 k. This figure is obtained by adding up the limits on insurance premiums in the years of the billing period and dividing this amount by 730.

This year we add up 568 thousand and 624 thousand rubles for 2013, 2014, respectively, next year (2016) it will be 624 thousand and 760 thousand rubles for 2014, 2015. Thus, it turns out that in 2015 the amount of average earnings for calculating benefits cannot exceed 1,192 thousand rubles.

So, we have calculated the average daily earnings. Now we need insurance experience, since the amount of benefits paid depends on this.

If the employee had worked for less than six months at the time of illness, then sick leave is calculated from the minimum wage (RUB 5,965 in 2015) plus the regional coefficient. If the length of service is from six months to five years, then sick pay will be equal to 60% of average earnings, from five to eight years - 80%, more than eight - 100%.

Here we must make a reservation that from 2016 these parameters will increase by six months annually. That is, in 2016, the internship periods will be up to five and a half years, then - up to eight and a half or more. From 2017, they will increase by another six months, and so on until 2029, when an employee with more than 15 years of experience will be able to receive 100% of the benefits. To date, this bill has not yet been approved.

Let us also recall that length of service is counted from the start of work until the day preceding the illness.

Now we must multiply the calculated amount of average daily earnings, calculated taking into account length of service, by calendar days of illness.

Formula for calculating sick leave benefits

So, the formula for calculating sick leave is as follows:

Average daily earnings= (Earnings for 2 calendar years preceding the period of illness (taking into account the maximum values)) / 730 days;
One day allowance= (Average daily earnings) * (Percentage, depending on length of service (100, 80, 60%))
Final amount= (Benefit for one day) * (Days of illness).

Online sick leave calculator

You can use this calculator to calculate sick leave in 2015, 2016 and subsequent years. All changes in legislation are promptly introduced into its work algorithm.

Step 3. Pay benefits

If the region in which you work is not included in the pilot project (when benefits are paid directly by the Social Insurance Fund), then the employer is responsible for the payment. Knowing the final amount of the benefit, you need to subtract 13% of personal income tax from it and include it in the payment statement.

Example of sick leave calculation

Let's look at calculating sick leave using a specific example:

In March 2015, an employee of the organization A.B. Ivanova was on sick leave for 5 days.

She worked for a total of more than nine years, accordingly, she is entitled to 100% benefits.

The billing period includes the 2013-2014 calendar years.

The worker’s actual earnings during this time amounted to 567,325 rubles. and 628,415 rubles. respectively

As we can see, income in 2013 was no more than the limit, but next year the limit was exceeded. Therefore, when calculating benefits, the entire amount for the first year and the maximum 624 thousand rubles are taken. for the second.

The average daily earnings will be, respectively, (567,325 rubles + 624 thousand rubles)/730 days. = 1,631.95 rub.

Therefore, the benefit for the entire period of illness will be:

RUB 1,631.95/day* 5 days = 8,159.76 rub.

Payment due RUB 8,159.76 - 1,061 rub. (NDFL) = 7,098.76 rubles.

That, in fact, is the whole calculation. All that remains to be added is that the first 3 days of benefits are paid by the employer, the rest are paid by the Social Insurance Fund. The exceptions are benefits for employment and childcare - they are paid entirely from the fund.

Let us dwell on them in more detail, since their calculation is somewhat different from the usual one.

Sick leave for pregnancy and childbirth (BiR)

The duration of maternity leave is, as a rule, one hundred and forty days: the first seventy days are the prenatal period and the subsequent ones are the postpartum period. In case of difficult childbirth, an additional certificate of incapacity for work is issued for another 16 days. If the pregnancy is multiple, the benefit is issued for a period of 194 days (84+110).

The calculation period, as in the case of sickness benefits, is the two previous calendar years. But then the significant differences begin.

Firstly, the days into which the earnings accrued in the billing period are divided are not necessarily equal to 730. It can be 731 if one of the years of the billing period has 366 days, 732 if both years are leap years. Secondly, excluded periods are subtracted from this number, which include:

disease;
maternity leave;
parental leave;
a period when the employee does not work, but receives any payments that are not subject to contributions.

Thirdly, it remains possible to replace one or two years of the billing period if at that time the employee was on maternity leave or caring for a child up to one and a half or three years old. Instead, you can take any previous year. The most important thing is that the benefit in this case will be greater than without this replacement. In this situation, the employee must write a statement indicating which years she wants to replace with others.

An example of calculating sick leave according to BiR

For example, employee V.G. Petrova worked at the company for five years. In the years preceding her maternity leave, she was on leave to care for her first child.

Petrova returned to work in April 2015. And from October 3, 2015, I went on maternity leave again. During the billing period, she was accrued only sick leave according to BiR and benefits for up to one and a half years. They are not subject to contributions and, therefore, there is no salary amount for calculating benefits.

The employee wrote a statement and the years preceding her pregnancy were replaced with those in which she worked full time - these are 2012 and 2011.

Average daily earnings for BIR benefits= Earnings for two calendar years preceding the BIR period (taking into account the maximum values) / 730 (731 or 732) - days of excluded periods.

Next, we compare the calculated average daily earnings with the maximum amount, which remains the same as in the case of regular sick leave. That is, in 2015 it is 1,632 rubles. 88 k. If the calculated amount is less, then we multiply it by the days of benefit, but if it is more, then we take the maximum amount. That is, in 2015, the maximum that can be received for maternity leave will be 1,632 rubles. 88 k. *140 days = 228,603 rub. 20 k.

Let's look at the calculation using an example:

Enterprise employee D.E. Sidorova is going on leave from 01/17/2015, which will last 140 days (from January 17 to June 4, 2015).

Work experience exceeds 6 months.

The years for calculating benefits are 2013, 2014.

Salary for this period: 618,100 rubles. and 752,234 rubles, respectively.

From these amounts, contributions to the Social Insurance Fund have been paid in full.

Since the employee’s earnings exceed the limit values, the calculation should be made based on the maximum amount of 1,192 thousand rubles.

There are 730 days in the billing period, of which Sidorova was on sick leave for 19 days, therefore, we will calculate the average daily earnings based on the calculation of 730-19 = 711 calendar days:

(568 thousand rubles + 624 thousand rubles)/711 days = 1,676.51 rubles.

This is more than the maximum value of the benefit for one day, therefore we calculate the benefit based on the maximum daily amount of 1,632 rubles. 88 k.

RUB 1,632 88 k.*140 days. =228,603 rub. 20 k.

Since maternity leave is not subject to income tax, the entire calculated amount is subject to payment.

If children fall ill, employees are also entitled to benefits. In this case, the degree of relationship is not important - it can be parents or other relatives directly caring for the child.

The calculation of such sick leave does not differ from the usual one, with one exception. This is the time for which an employee can count on payments:

If the child’s age is less than seven years, then the benefit is paid for the entire period, but not more than 60 days during the year (90 for special diseases approved by law). Moreover, if a child is undergoing treatment at home, then the first ten days must be paid in the usual manner, the next - in the amount of 50%. If the child is in a hospital, payment is made at the usual rate for the entire duration of treatment.
If an employee is caring for a child whose age is from seven to fifteen years, then payment is subject to 15 days at a time, but not more than 45 days a year.

Here's an example:

I.S. Ledeneva brought to the accounting department a sick leave for child care from March 11 to March 26, 2015 (16 days). The child is six years old, this year he is sick for the first time, treatment is outpatient (at home). Consequently, all 16 days are subject to payment, of which the first ten are at the usual rate, the rest at 50%.

The total experience of the employee is more than seven years. Therefore, the first ten days must be paid at 80%. And the next six are half size. Earnings in 2013, 2014 calculation period amounted to 451,013.90 rubles. and 518,732.59 rubles. respectively.

These amounts are less than the limit, so we calculate the benefit as follows:

(RUB 451,013.90 + RUB 518,732.59)/730 days. x 80% x 10 days = 10,627.40 rub. (10 days);

(RUB 451,013.90 + RUB 518,732.59)/730 days. x 50% x 6 days. = 3,985.26 rub. (6 days).

The total amount for the certificate of incapacity for work will be 14,612.66 rubles. (RUB 10,627.40 + RUB 3,985.26).

This entire amount is reimbursed by the FSS.

One more nuance - if the employee was on leave to care for children during sick leave, the benefit is not accrued and the leave is not extended for this period.

This is not all that can be said about the calculation of benefits, but we tried to briefly outline the main points. By 2016, as mentioned above, we should expect changes in the length of service; you also need to be careful with the maximum and minimum values, since they are indexed annually, which means they will differ from the values of the current year. But in our online calculator, all these values change automatically, so you can safely use it to calculate sick leave benefits in 2016 and subsequent years.

If you still have any unresolved questions on this topic, then our online lawyer is ready to advise you free of charge and promptly right on the website. You can ask your question in the form at the bottom of the page.

From January 1, 2016, the maximum base for calculating insurance premiums changed, the minimum wage increased and... benefits related to the birth of children ceased to be indexed. Let us bring in an accountant to help.

Temporary disability benefit

Temporary disability benefits in 2016 should be calculated based on the calculation period, which includes 2014 and 2015.

Example 1. Calculation of benefits from average daily earnings

Sushkin V.S. Temporary disability benefits are paid for the period from February 1 to February 10, 2016 (10 calendar days). Insurance experience of Sushkina I.I. is 8 years. During 2014, the employee was paid a salary of 654,000 rubles. In 2015, this employee was paid a salary of 630,000 rubles.

We will determine the amount of temporary disability benefits.

Solution

Step 1. Determine the amount of wages for the billing period over the previous two years.

For 2014: 654,000 rubles. Only 624,000 rubles are included in the calculation, since the maximum base for calculating insurance premiums is exceeded. The FSS of the Russian Federation will not reimburse the employer for more than this amount.

For 2015: 630,000 rubles. Payments made to Sushkin should be included in the calculation in full.

The amount of payments involved in the calculation will be:

624,000 + 630,000 rub. = 1,254,000 rub.

Attention! The calculation includes only payments for which insurance premiums were accrued during the billing period.

1,254,000/730 x 100% = 1,717.81 rubles.

Temporary disability benefits depend on the length of insurance coverage, in particular:

less than 5 years - the employee is paid 60% of average earnings;
from 5 to 8 years - the employee is paid 80% of average earnings,
from 8 years and more - 100%.

Since Sushkin’s insurance experience is 8 years, his benefit is calculated based on 100% of his average daily earnings.

When calculating temporary disability benefits, you should remember that in 2016 the minimum average daily earnings is 6,204 x 24 / 730 = 203.97 rubles.

The maximum size, in turn, will be:

624,000 + 670,000 / 730 = 1,772.60 rubles. (624,000 rubles is the maximum base for calculating insurance premiums in 2014, 670,000 rubles in 2015).

1,717.81 x 10 = 17,178.10 rub.

Example 2. Calculation of benefits based on the minimum wage

Attention! When calculating sick leave based on the minimum wage, the insurance period is also taken into account.

Barankin G.S. Temporary disability benefits are paid for the period from February 1 to February 5, 2016 (5 calendar days). The employee's insurance experience is 6 years. During 2014, Barankin did not work. In 2015, the employee received a salary of 140,000 rubles.

Solution

Step 1. Determine the composition of payments based on which the benefit will be calculated. Since the payments made in the billing period are quite small, we will calculate the benefits based on the minimum wage (from January 1, 2016 - 6,204 rubles).

6,204 x 24 = 148,896 rubles. > 140,000 rub.

Accordingly, we will determine the amount of the benefit based on 148,896 rubles.

Step 2. Calculate average daily earnings.

148,896 / 730 = 203.97 rubles.

Barankin's insurance experience is 6 years, so the average daily earnings will be 203.97 x 80% = 163.17 rubles.

Step 3. Determine the amount of temporary disability benefits:

163.17 x 5 = 815.85 rubles.

Child benefits

Let us now consider how to calculate maternity benefits, as well as child care benefits up to one and a half years old. In 2016, the calculation period is taken to be 2014-2015. In this case, you need to remember two important rules:

The calculation of child benefits involves the actual number of days in the years of the calculation period. So, you should take into account in 2014 - 365 days, in 2015 - also 365 days - a total of 730. But if the calculation period falls on a leap year, then the benefit is calculated based on 731 days (365 + 366). If there are two leap years, then there are 732 days (366 + 366).
The following are excluded from the billing period:

periods of temporary disability;
periods of maternity and child care leave;
periods of release of an employee from work with full or partial retention of wages, for which insurance contributions to the Social Insurance Fund of the Russian Federation were not calculated.

However, if the employee was on maternity leave or child care leave during this period, then it is possible to replace the years (or year) of the calculation period with another (others), provided that this is a sign of an increase in the amount of benefits.

Example 3. Calculation of maternity benefits

Vetochkina S.N. From January 1, 2016, maternity leave was granted for 140 calendar days. Vetochkina's payments in the billing period, for which insurance premiums were calculated, amounted to: for 2014 - 405,000 rubles; for 2015 - 410,000 rubles. During 2014 and 2015, the employee was on sick leave for 20 calendar days.

Solution

Step 1. Determine the amount of payments taken into account when calculating benefits:

405,000 + 410,000 = 815,000 rub.

Only payments for which insurance premiums were accrued during the billing period are included in the calculation. The amount of payments should not exceed the maximum base for calculating insurance premiums established in the corresponding year of the billing period.

Step 3. Calculate the average daily earnings:

815,000 rub. / 710 days = 1,147.89 rubles.

Step 4. Determine the benefit amount:

RUB 1,147.89 x 140 calendar days x 100% = 160,704.23 rub.

You should be aware of the limitations when calculating maternity benefits. If the benefit is less than that calculated on the basis of the minimum wage established on the day the benefit is calculated, then payment in that amount will be unlawful.

The minimum amount of maternity benefits in 2016 will be 28,555.40 rubles. (that is, 6,204 rubles x 24 / 730 x 140 x 100%). The maximum benefit amount in 2016 is 248,164.38 rubles. (i.e. (624,000 + 670,000) / 730 x 140 x 100%).

Example 4. Calculation of child care benefits for children up to one and a half years old

Vetochkina A.A. from February 1, 2016, a childcare benefit for children up to 1.5 years should be assigned. Payments made during the billing period amounted to: for 2014 - 220,000 rubles; for 2015 -
240,000 rub. During 2014 and 2015, the employee was on sick leave for 20 calendar days. We will determine child care benefits for children up to one and a half years old.

Solution

Step 1. Determine the amount of payments taken into account when calculating benefits.

220,000 + 240,000 = 460,000 rub.

Step 2. Determine the number of calendar days for the billing period.

365 + 365 - 20 = 710 calendar days.

Step 3. Calculate the average daily earnings.

460,000 rub. / 710 days = 647.89 rub.

Step 4. Determine the amount of average monthly earnings.

RUB 647.89 x 30.4 = 19,695.77 rubles.

Step 5. Determine the amount of the monthly child care benefit for children up to one and a half years old.

19,695.77 x 40% = 7,878.31 rub.

The amount of benefits for child care up to one and a half years old cannot be less than the amount established by law. The size depends on the number of children being cared for. Since indexation has been suspended since January 1, 2016, the minimum amount of childcare benefits for children up to one and a half years old in 2016 will be:

for caring for the first child - 2718.34 rubles.
for caring for the second and subsequent children - 5436.67 rubles.

Let us remind you that there are child benefits that are not calculated, but are paid in a lump sum in a fixed amount from the funds of the Social Insurance Fund of the Russian Federation:

one-time benefit for women who registered in the early stages of pregnancy - 543.67 rubles;
lump sum benefit for the birth of a child - 14,497.80 rubles.

ATTENTION! On February 1, 2016, the provisions of the Government of the Russian Federation No. 42 dated January 28, 2016 came into force (at the time of preparation of the article there was no document). According to the document, benefits established for 2015 are indexed by a factor of 1.07. Accordingly, before February 1, 2016, the values of 2015 should have been applied, and, starting from February 1, benefits must be indexed.