An example of calculating sick leave if the rate is 0.5. Calculation of sick leave when working part-time and part-time. Minimum average daily earnings
Question to the auditor
The employee worked full-time for the organization for three years. Since the beginning of this year, he has been employed part-time. The employee submitted sick leave for payment. When determining the amount of benefits, should his average earnings be taken into account in full or adjusted by 0.5?
Temporary disability benefits are assigned and paid in the manner prescribed by Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ). It is calculated based on the average earnings of the insured person for the billing period, that is, for the two years preceding the year of the insured event (Part 1, Article 14 of Law No. 255-FZ).
However, there is a separate rule for calculations in the following situations:
- if the employee had no earnings during the billing period;
- if the average earnings per full calendar month are less than the minimum wage established on the date of the insured event.
In the above cases, average earnings for the purposes of calculating benefits are taken equal to the minimum wage. This is enshrined in Part 1.1 of Art. 14 of Law No. 255-FZ.
For example, an employee fell ill in January 2016. He works in the organization at 0.5 rate. He has earnings subject to contributions to the Federal Social Insurance Fund of Russia for 2014–2015. and its value calculated for a full calendar month exceeds the minimum wage. In this situation, disability benefits must be calculated based on the employee’s actual earnings. Moreover, there is no need to multiply it by 0.5.
It should be taken into account that in the process of calculations for the purpose of comparing average monthly earnings with average monthly earnings based on the minimum wage, such a comparison must be made through the average daily earnings. And in the future, use the largest of the compared values (see paragraph 2 of the letter of the FSS of Russia dated March 11, 2011 No. 14-03-18/05-2129).
A sick leave is a document that is drawn up when an officially registered employee falls ill by medical professionals.
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Based on it, a temporary disability benefit is calculated, which must be paid as compensation for time without work and medical expenses.
In some cases, instead of the average wage, the base for calculation is the minimum wage.
Therefore, some features of calculating sick leave based on the minimum wage in 2019 should be considered and further applied in practice.
Main information
The minimum wage is the minimum wage calculated for a month and established in accordance with the legislation of the Russian Federation.
It is used only in clearly defined situations, namely when regulating the level of wages, the amount of benefits paid by the state, as well as for other social purposes, in particular when calculating taxes.
The law prohibits the use of this indicator for other tasks, so the scope of its application is quite narrow.
The minimum wage indicator is set at the federal level, but if a region has the necessary finances and desire, it can increase it, but in no case reduce it.
To this amount of payment, as in other cases, a regional coefficient is added, so it will only increase. The main task of the minimum wage is to provide a guarantee from the state to receive at least the minimum possible wage.
According to the rules of the Social Insurance Fund, only those working under an employment contract can count on it, and employees under civil law agreements are not protected by law to the same extent.
When benefits are calculated based on the minimum wage
Regulatory acts fully stipulate the rules for using the minimum wage when calculating temporary disability benefits.
This list includes:
- if the employee did not receive wages for the last two calendar years used to calculate the average amount;
- the average monthly salary is less than the currently established minimum wage;
- the employee worked part-time or a week; in this situation, the actual duration of work is also taken into account, that is, according to the work schedule.
The certificate of incapacity for work is filled out quite simply, and is divided into two halves - the one that is filled out by the doctor, and the second - filled out by the employer.
A sample application to the Social Insurance Fund for payment of sick leave is available. Doctors indicate the type of sheet, whether it is issued for the first time or a duplicate is made, the name of the medical organization and the date of issue of the document are also written.
Next, the employee’s full name, date of birth and cause of disability are indicated in the form of a code from the summary table, and information about the place of work is also provided, as well as whether it is the main one or whether the person works part-time.
Depending on the type of sick leave, different columns are filled in; it can be sick leave for care, in connection with pregnancy and childbirth, inpatient treatment or receiving a disability group.
When discharged, the date on which the person starts work is indicated and the doctor’s signature is affixed. The next part is filled out by the employer, who first of all indicates his name and whether this is the main place of work.
The insurance period is indicated in the number of complete periods, that is, for complete months and years in which contributions were paid for the employee, and it is also indicated for which period the benefit is calculated.
The manager and chief accountant put their full names and signatures, and on the right side there is a place for the company seal. This concludes filling out the sick leave.
To understand how to fill out sick leave based on the minimum wage, you will definitely need a sample, and you can use this one, or download the example on the Internet.
Legislative aspects
Law 82-FZ “On the Minimum Wage” establishes not only the minimum wage itself, but also regulates the situations in which it is used for calculations.
This regulation also states who must comply with minimum wage standards and from what sources compliance must be financed.
From January 1, 2019, according to this law, the minimum wage is 9,489 rubles, but there are unscheduled changes.
Thanks to the adopted law, from May 1, 2019, the minimum wage will be raised to the subsistence level, that is, it will be 11,163 rubles and official employees cannot be paid less than this amount.
The procedure for issuing sick leave is covered in the Order of the Ministry of Health of the Russian Federation under number 624n of 2011.
It says that it is necessary to compile it, and the information must be entered manually or with a printer, but only in black ink, or with a pen of the appropriate color.
Filling is done from the very first cell, purely in Russian and in block capitals. Records cannot go beyond the cells either, and words must be written so that there are spaces between them.
An example of calculating sick leave based on the minimum wage
Accountants, even the most experienced ones, sometimes do not know how to correctly calculate sick leave benefits based on the minimum wage.
There are many situations in which this value is used to calculate the amount of benefits, and their list even includes those in which monthly earnings are less than the minimum wage.
A special calculation procedure is also required for insurance coverage that lasts less than six months, and for part-time work, the calculation of sick leave according to the minimum wage has some features. And instead of the amount for the last two years, there will be the monthly minimum wage multiplied by 24.
If monthly earnings are less than the minimum wage
When calculating disability benefits, the person's income for the last two years is taken into account.
It is necessary to take the amount of salaries for two years, let’s assume it is 200 thousand rubles, and divide by 730, which ultimately gives 273.97 rubles, which is less than the daily minimum wage, which is now 311.97 rubles.
In this case, it is necessary to take the last indicator as a basis and multiply it by the length of service, and then by the number of days of illness.
Experience has a certain coefficient that affects the amount of benefits. For up to 5 years of experience it is 60%, from 5 to 8 years it is 80%, and for more than eight years of experience it is 100%.
A person who has worked for less than 5 years, and at the same time his earnings are less than the subsistence level, can currently qualify for a sick day payment of 187 rubles, and for a five-day period of illness he will receive 935.9 rubles.
From this amount, as in other situations, personal income tax is also paid, but VAT does not apply to such taxes.
With an insurance period of less than six months
If the employee’s length of service is less than six months, and here all periods of work for which the insurance premium was paid by the employer or by the person himself as an individual entrepreneur should be taken into account, then the minimum wage is accepted.
It is used for calculations since the employee has not had any earnings for the last two years, and the amount itself will be extremely low due to the length of service coefficient.
An employee who is sick for 7 days, but has less than six months of experience, can count on 311.97 rubles per day, but since his experience is less than 5 years, the amount is multiplied by 60%.
As a result, the person will receive 187.1 rubles per day, and the benefit for the week will be 1310 rubles. If increasing regional coefficients are applied in his region, they are applied to the minimum wage, and this can greatly increase the amount of benefits in the future.
Features of part-time work
Many employees work part-time, usually half the standard rate of a similar employee.
Taking this into account, as well as the situation in which earnings are less than the minimum wage, it is necessary to apply a special calculation.
As an example, let’s take a person who needs to calculate benefits at the minimum wage; he has 7 years of experience, but he works part-time.
The same amount of daily wages according to the minimum wage of 311.97 rubles is used as a basis, but another coefficient comes into play - part-time work.
In the case of half the rate, it will be 0.5 and it is by this indicator that you need to multiply the average daily salary:
311.97*0,5=155.98
A person with more than 8 years of experience can count on this amount, but not this one, because his experience is 7 years.
Accordingly, 155.98 rubles are multiplied by the length of service coefficient of 80%, and in the end it turns out that the employee will receive 124.7 rubles per day of illness. For 8 days, the benefit amount will be 998.3 rubles.
In what cases can a period be replaced?
The law allows you to change the period for which the average salary is calculated only in one case.
This is possible if in two calendar years before the year in which the pregnancy occurred, or in one of them, the woman was on maternity or child care leave.
If an employee wants to select the years preceding these to take into account average earnings, then this is possible, but only in a situation if such a step will increase the level of maternity benefits.
A sick leave certificate gives an officially registered employee the right to temporary disability benefits, calculated from average earnings for the last two calendar years.
The name of the organization is allowed to be indicated either in full or in abbreviated form. If there is not enough space for the name of the organization in the 29 cells allocated for it, then cut off the entry and leave it as is, the main thing is that it does not go beyond the cells. The name of the organization should be written with all punctuation marks present in the name; if they are indicated, this will not be considered an error.
It is necessary to distinguish between the contents of the fields “Start work” and “Start date”. The first of them is filled out by the attending physician; it sets the date from which the employee must return to work after discharge. The second is filled out by the employer’s organization only in cases where the employment contract with the employee has been cancelled. For example, a person fell ill and was unable to go to work after signing an employment contract. In accordance with the Labor Code of the Russian Federation, the employer has the right not to wait for the employee to recover, but to cancel the contract. However, this does not deprive the employee of the right to receive temporary disability benefits. In line
“Work start date” indicates the date from which the employee was supposed to start work.
What average earnings should be indicated on a sick leave certificate?
The average employee's earnings can be calculated as actually
and from the minimum wage.
In two cases, the average daily earnings for calculating benefits are calculated from the minimum wage (Part 1.1, Article 14 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ):
1. the employee’s earnings in the billing period for a full calendar month are less than the minimum wage established on the date of opening of sick leave;
2. the employee had no earnings in the billing period.
The minimum wage in 2015 is 5965 rubles. (Article 1 of the Federal Law dated
In order to correctly fill out the line “Average earnings for calculating benefits,” consider an example.
Average earnings from the minimum wage.
The sick leave was opened in 2015. The employee worked as usual. There were no payments during the billing period. What amount should be indicated in the line
"Average earnings for calculating benefits"
Answer: You must indicate 143,160 rubles in the line. (RUB 5,965 x 24 months). From the position
Average earnings from the minimum wage. The employee works part-time
The sick leave was opened in 2015. The employee worked part-time
th working day – by 0.5 rates. There were no payments during the billing period. What amount must be indicated in the line “Average earnings for calculating benefits”
Answer: An accountant must calculate average earnings based on minimum wage indicators. Since the employee works part-time, the amount must be adjusted (Part 1.1 of Article 14 of Law No. 255-FZ). It will be equal to 71,580 rubles. (RUB 5,965 x 24 x 0.5).
Please note: the calculation of benefits for temporary disability, pregnancy and childbirth must be drawn up on a separate sheet and attached to the sick leave certificate (clause 67 of the Procedure).
The maximum average daily earnings for calculating maternity benefits and monthly child care benefits for insured events is in 2015 (624 thousand rubles + 568 thousand rubles)/730 day = 1632 rubles. 88 kop.
Since the provision has not changed according to which insured citizens, upon the occurrence of insured events, can exercise the right to change years if in the two calendar years immediately preceding the year of the occurrence of insured events, or in one of the specified years, the insured person was on maternity leave and (or) on parental leave, then the billing period may be:
● 730 calendar days;
● 731 calendar days if one year of the billing period is a leap year;
● or 732 calendar days in case of replacing the calendar years (calendar year) provided by law with a leap year (leap years).
A change of year can be made at the request of the insured person, provided that this increases the amount of the benefit.
However, when an employee must receive temporary disability benefits, the employer should not wait for social insurance to transfer funds to him so that he, in turn, can pay for sick leave. Payment happens a little differently.
After the employee submits a certificate of temporary incapacity for work, the employer is obliged to calculate and pay him the due amount within the prescribed period. Then insurance premiums, which are subject to transfer to the Social Insurance Fund, are reduced by this amount. If this amount is not enough to cover the amount of sick leave, the employer has the right to apply to the territorial fund for compensation. All necessary documents are attached to the application. Provided that all documents are correctly completed, the FSS will allocate funds within 10 days and transfer them to the bank account specified in the application.
If the insured person had no earnings during the billing period or if the SDZ determined for this period is less than the minimum wage (minimum wage), which is established by law on the day of loss of ability to work, then the benefit is calculated based on the minimum wage.
Line "Average daily earnings"
There was no change in the insurance period. As before, with more than 8 years of experience, 100% of the average daily earnings (ADE) is accrued, with 5 to 8 years of experience - 80%, and with less than 5 years of experience - 60% of the ADE. (Parts 1 and 2 of Article 7
Law No. 255-FZ).
According to Part 3 of Art. 14 of Law No. 255-FZ average daily earnings (SDW)
calculated:
SDZ = Amount of payments taken into account for the billing period / 730
The employee’s insurance experience is not taken into account here; it is taken into account when calculating daily benefits (DP) (Part 4 of Article 14 of Law No. 255-FZ):
DP amount = SDZ x % depending on the insurance period.
The Government of the Russian Federation in Decree No. 1316 dated December 4, 2014 “On the maximum amount of the base for calculating insurance contributions paid to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation, from January 1, 2015, a new maximum amount was established for calculating insurance contributions in 2015 for compulsory social insurance, which amounts to 670,000 rubles.
Based on the same resolution, the maximum amount for calculating insurance contributions for compulsory pension insurance for 2015 was determined, which was set at 711,000 rubles. There is no limit on the amount of insurance premiums for compulsory health insurance.
When paying disability benefits, situations arise where the minimum wage is used to calculate the limits. The minimum wage determines the minimum average daily earnings and the maximum daily benefit. In what cases and in what order the minimum wage should be applied, read the article by 1C experts.
In general, the amount of disability benefits is limited by the maximum value of the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation (clause 3.2 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). It is established annually by federal law. In 2015, this value is equal to 670,000 rubles (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316). But there are cases when the amount of benefits is limited by the minimum wage. The minimum wage is its upper or lower limit, that is, the minimum average daily earnings and the maximum daily benefit are determined from the minimum wage calculation. Cases when the calculation of benefits must be based on the minimum wage are listed in the Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255-FZ (hereinafter referred to as Law No. 255-FZ). Thus, the benefit cannot be less than calculated from the minimum wage if in the previous two years the employee did not have earnings subject to insurance contributions or it was less than the minimum wage. However, there is no reason to change the billing period.
In addition, there are cases when the benefit may not be more than calculated from the minimum wage:
- The employee's length of service is less than 6 months;
- the employee, without good reason, violated the regime prescribed by the attending physician;
- the employee, without good reason, did not appear on time for a medical examination or a medical and social examination;
- disability occurred as a result of alcohol, drug, toxic intoxication or actions related to such intoxication.
To understand the algorithms for calculating disability benefits due to illness or injury using the minimum wage, you need to clarify the necessary terms:
- Average daily earnings;
- Minimum wage for calculating benefits;
- Minimum average daily earnings;
- Part-time coefficient (taking into account part-time work);
- Daily allowance;
- Percentage taking into account the insurance period;
- Maximum daily allowance.
Average daily earnings
Average daily earnings in 2015 are determined by dividing the total income for 2013, from which insurance premiums were transferred, but not more than 568,000 rubles, and the same earnings for 2014, but not more than 624,000 rubles, by 730 days. If in 2013 and/or 2014 the employee was on maternity leave (child care) for at least one day, then this year can be replaced by another year in the calculation, provided that the replacement will lead to an increase in the amount of benefits. To do this, the employee must write a corresponding statement.
When assessing the increase in the size of the benefit, you should remember its limits. In 2015 it is 670,000 rubles, in 2014 - 624,000 rubles, in 2013 - 568,000 rubles, in 2012 - 512,000 rubles, in 2011 - 463,000 rubles, in 2010 and earlier - 415,000 rub.
For example, 700,000 rubles earned in 2010, for the purpose of calculating benefits, will be less than 500,000 rubles earned in 2013, since the earnings limit for 2010 is 415,000 rubles, which will be taken into account. In 2013, the limit is 568,000 rubles, i.e. 500,000 rubles will be fully taken into account in the calculation. Thus, replacing 2013 with 2010 will not lead to an increase, but to a decrease in benefits.
Minimum wage for calculating benefits
From January 1, 2015, Federal Law No. 408-FZ dated December 1, 2014 established the minimum wage at 5,965 rubles. per month throughout the Russian Federation. The Labor Code of the Russian Federation provides that regions can establish their own minimum wage.
In Moscow, from January 1, 2015, it is equal to 14,500 rubles, and, starting from April 1, 15,000 rubles. However, to calculate sick leave throughout the Russian Federation, a single minimum wage value is applied, valid on the day of the insured event, that is, 5,965 rubles. (Subclause 6, Clause 1, Article 1.2 of Law No. 255-FZ).
Minimum average daily earnings
The minimum average daily earnings are determined similarly to the average daily earnings, but the minimum wage multiplied by 24 months is taken as income for two years. In 2015, it will be equal to 196.11 rubles per day - (5,965 x 24) / 730. The calculation of the minimum average daily earnings does not depend on the number of days in the month, that is, the value will be the same in February and March. Thus, if the minimum wage does not change during the year, then the average daily earnings will also remain unchanged.Partial time coefficient
For convenience of explanation and calculations, it is necessary to introduce a new term - the part-time coefficient. It reflects the share of the rate at which the employee works. So, if an employee works full-time, the coefficient is equal to 1. When working part-time, the coefficient is 1/2, and when working on a reduced working day by 1 hour - 7/8.
Application of the part-time coefficient when calculating the minimum average daily earnings
In full - 196.11 rubles. - average daily earnings are taken into account if the sick employee is working full-time on the date of incapacity. If he works part-time, then the average daily earnings calculated from the minimum wage should be adjusted in proportion to the share of working time, i.e. multiplied by the part-time coefficient. When working part-time, the average daily earnings calculated from the minimum wage will be 98.05 rubles. (196.11 x 1/2), and if the 8-hour working day is reduced by one hour, the average daily earnings will be 171.60 (196.11 x 7/8) rubles.
Daily allowance
The amount of the daily benefit is determined after comparing the average daily wage with the minimum average daily earnings. The amount of the benefit cannot be less than the minimum average daily earnings, calculated taking into account the part-time factor. If the actual average daily earnings are less, or were absent altogether, then the daily allowance is taken equal to the minimum average daily earnings, taking into account the part-time factor.Percentage taking into account insurance experience
The amount of temporary disability benefits depends on the length of insurance coverage and the cause of disability. This follows from the provisions of Article 7 of Law No. 255-FZ and Article 9 of Federal Law of July 24, 1998 No. 125-FZ. In the event of an occupational disease or accident at work, the benefit amount is 100 percent of average earnings. To determine the percentage of length of service for the purpose of calculating benefits for illnesses or injuries, the following scale is used:
- experience up to 5 years - 60 percent;
- experience from 5 to 8 years - 80 percent;
- 8 years of experience or more - 100 percent.
In the case of caring for a sick child, the percentage depends on the age of the child, and on how the treatment is inpatient or outpatient, and on the duration of disability (Article 11.2 of Law No. 255-FZ).
The percentage taking into account the length of service is applied when calculating the daily allowance. You should multiply the greater of the values by it: average daily earnings or minimum average daily earnings.
Maximum daily allowance
The maximum amount of daily benefits in the program “1C: Salaries and Personnel Management 8” ed. 3.0 is the value calculated from the minimum wage, taking into account the regional coefficient.
In accordance with Part 2 of Article 146 of the Labor Code of the Russian Federation, the labor of employees engaged in work in areas with special climatic conditions must be paid at an increased rate, taking into account the regional coefficient (RC).
The following formula is used for calculation:
Minimum wage x RK /D,
Where: D- the number of calendar days in the month of incapacity.
Thus, in 2015, in areas where a regional coefficient has not been established, the maximum daily benefit in February is 213.04 rubles; in April, June, September and November - 198.83 rubles; and in January, March, May, July, August, October and December - 192.42 rubles.
In areas with special climatic conditions, the maximum daily allowance should be multiplied by the regional coefficient.
If the illness lasts several months and sick leave is calculated taking into account the maximum amount of daily benefit, then a different value is applied for each month.
The share of the rate at which the employee works does not affect the amount of the maximum daily benefit. Experience also does not affect the maximum daily allowance.
Algorithm for calculating disability benefits in 2015
1) determine earnings for the two previous years: z13 and z14,
Where: z13- earnings for 2013, from which insurance premiums were transferred, but not more than 568,000 rubles,
z14- earnings for 2014, from which insurance premiums were transferred, but not more than 624,000 rubles.
SZ = (z13 + z14) / 730
3) determine the minimum average daily earnings for a full-time worker:
4) in the case when at the time of incapacity the employee was working part-time, adjust the MSZ by the share of working time (K):
MRZ = MRZ x K
5) determine the amount of daily allowance (RDP), taking into account the percentage taking into account the length of service (Pst).
Compare actual average daily earnings (ADW) and minimum average daily earnings (MSD):
if SZ > MSZ, then RDP = SZ x Pst;
if NW< МСЗ, то RDP = MSZ x Pst x RK
The second situation is short work experience, small monthly earnings, or if in previous years the employee was not insured (for example, a foreigner temporarily staying in the territory of the Russian Federation; a citizen who previously worked short-term under contract contracts).
6) find out whether there are grounds for limiting benefits in the amount of the minimum wage and calculate this limitation separately for each month. The daily allowance is limited to the maximum amount of the daily allowance if the employee has less than six months of service and/or a violation of the hospital regime is registered on the certificate of incapacity for work.
MaxDP = 5,965 x RK / Day,
Where: Day- calendar days in the month of incapacity;
If there are grounds for limiting benefits, then:
RDP x number of days of incapacity for work in each month
Example 1
The employee had no earnings in 2013. Income for 2014 amounted to 285,000 rubles. Experience - four months. The regional coefficient of the area where the employee works is 1.2. The employee was ill from March 10 to April 13, 2015.
In the program "1C: Salary and Personnel Management 8" you need to enter Sick leave(Fig. 1).
1) earnings for the previous two years:
(z13 = 0)< 568 000;
(z14 = 285,000)< 624 000
2) actual average daily earnings of SZ:
SZ = (z13 + z14) / 730 = 285,000 / 730 = 390.41
In the document Sick leave Average earnings(Fig. 1).
3) determine the minimum average daily earnings for a full-time worker
MSZ = (5,965 x 24) / 730 = 196.11
4) the employee worked according to the schedule five days a week:
K = 1; MSZ = 196.11
5) the amount of daily allowance (RDP) taking into account the length of service coefficient (Kst): the employee’s length of service is less than five years and is therefore calculated based on 60 percent. In the document Sick leave on the bookmark Payment in field Percentage of experience in accordance with the experience, the percentage was set at 60% (Fig. 2). The percentage of experience must be reduced by the greater of the average daily earnings and the minimum average daily earnings:
Pst = 60%;
NW > MSZ 390.41 > 196.11;
RDP = 390.41 x 60% = 234.25.
There is no need to multiply by the regional coefficient, since the calculation is based on the actual average earnings, in which the regional coefficient is already taken into account.
6) the employee has less than six months of experience, this is the basis for limiting benefits in the amount of the minimum wage.
In the document Sick leave on the bookmark Payment in field Benefit limitation The option was automatically installed: In the amount of MMOT.
March: MaxDP = 5,965 x 1.2 / 31 = 230.9;
April: MaxDP = 5,965 x 1.2 / 30 = 238.6;
The daily allowance in March is 230.9 rubles, and in April 238.6 rubles.
According to the document Sick leave 35 sick days are paid, of which 3 days in March at the expense of the employer (3 x 230.9 = 692.71), 19 days in March at the expense of the Social Insurance Fund (19 x 230.9 = 4,387.16) and 13 days in April (13 x 238.6 = 3,045.25).
Seal and selecting (Fig. 4).
Example 2
Earnings for 2013 - 0 rubles, earnings for 2014 - 40,000 rubles, employee experience - 8 months. The employee works part-time. The regional coefficient of the area where the employee works is 1.2. Sick leave - from March 10 to April 13, 2015.
1) determine earnings for the two previous years:
(z13 = 0)< 568 000;
(z14 = 40,000)< 624 000
FSZ = (z13 + z14) / 730 = 40,000 / 730 = 54.79
In the document Sick leave this value is calculated automatically in the field Average earnings(Fig. 5).
3) determine the minimum average daily earnings for a full-time worker:
MSZ = (5,965 x 24) / 730 = 196.11
4) the employee worked according to a part-time schedule at 1/2 rate:
K = 0.5;
MSZ = 196.11 x 0.5 = 98.05
5) determine the amount of daily allowance (RDP) taking into account the length of service coefficient (Kst). To do this, you need to compare the average daily earnings (AD) and the minimum average daily earnings (MSD) and choose the larger value. The employee's length of service is less than five years, so the benefit is calculated with a limit of 60 percent:
Pst = 60%;
NW< МСЗ 54,79 < 98,05;
RDP = 98.5 x 60% = 58.83
Since the calculation is based on the minimum average earnings, in which the regional coefficient is not taken into account, when calculating the amount of the benefit, you need to multiply the amount of the daily benefit by the regional coefficient.
6) there are no grounds for limiting the benefit (more than six months of service, no violations of the hospital regime) and in the document Sick leave on the bookmark Payment in field Benefit limitation automatically option installed: Limit value of the base.
According to the document Sick leave 35 sick days are paid, of which 3 days in March at the expense of the employer - 3 x 58.83 x 1.2 = 211.79 days in March, at the expense of the Social Insurance Fund - 19 x 58.83 x 1.2 = 1,341.32 and 13 days in April - 13 x 58.83 x 1.2 = 917.75.
A detailed report on the calculation of benefits can be generated by clicking on the button Seal and selecting Calculation of benefits for a certificate of incapacity for work(Fig. 7).
Accrual of sick leave in 2018-2019 - an example of calculating payments for sick leave is given in our material. Let's consider what variables the disability benefit depends on and what entries the accountant must make to reflect the employee's sick leave in the accounting records. We will also talk about the nuances of calculating benefits using illustrative examples.
What are the rules for accruing sick leave - 2018-2019
Calculation and accrual of temporary disability benefits in 2018-2019 are carried out according to the following algorithm:
Stage 1. The accountant calculates the average daily wage for the sick employee - for this he determines the billing period and the employee’s total earnings for the billing period.
The calculation period for sick leave is 2 calendar years preceding the year of the employee’s illness.
Example 1
Accountant Ignatieva came to work at Stigma LLC in April 2003. This is her first job. Ignatieva was on sick leave from 07/01/2018 to 07/10/2018, then the billing period was 2016-2017. (but if Ignatieva was on maternity leave in 2016 or 2017 or was caring for a baby and had no income, then in accordance with the letter of the Ministry of Labor of the Russian Federation dated 08/03/2015 No. 171 / OOG-1105, the accountant will take for the billing period, upon application from the employee, those preceding the billing period years, that is, 2014-2015, but not later).
No matter how many days there are in the years of the billing period, its duration is always 730 days. Vacation days and sick days cannot be excluded (Article 14 of the Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ).
Earnings for the billing period are wages, bonuses and other payments from the employer, for which social security contributions were calculated. State benefits and compensation from the employer are not included in this amount.
The accountant will find the average daily earnings (ADE) by dividing earnings for the billing period by 730 days.
Example 1 (continued)
Ignatieva earned 683,455 rubles in 2017, and 657,320 rubles in 2016.
SDZ Ignatieva: (657,320 + 683,455) / 730 = 1,836.68 rubles.
Stage 2. The accountant must compare the received SDZ amount with the maximum and minimum amounts. The maximum size of SDZ is calculated in accordance with the amounts of contribution limits to the Social Insurance Fund in the previous (calculated) 2 years; in 2018 it is equal to 2,017.81 rubles. ((755,000 + 718,000) / 730 days). In 2019, the period that should be taken into account for 2017-2018 will change. In 2018, the limit for social contributions is 865,000 rubles. Therefore, the maximum SDZ will be equal to RUB 2,219.18. ((755,000 + 865,000) / 730 days).
The minimum SDZ is equal to:
Minimum wage on the date of opening of sick leave × 24 months / 730 days.
In the second half of 2018, the minimum wage is 11,163 rubles, therefore, the minimum SDZ is 367.01 rubles. From January 2019, the minimum wage will increase to 11,280 rubles. That is, the minimum SDZ will be 370.85 rubles. (11,280 × 24 months / 730 days).
Thus, the employer cannot take an SDZ amount of more than 2,017.81 rubles to calculate sick leave. and less than RUB 367.01. in 2018, and more than 2,219.18 rubles. and less than 370.85 rubles. in 2019.
If the employee’s earnings are above the maximum, then the benefit is paid based on the maximum SDZ.
Example 1 (continued)
Since Ignatieva’s SDZ is equal to 1,836.68 rubles. and this is less than the maximum SDZ in 2018 (1,901.37 rubles), then sick leave should be calculated based on the SDZ in the amount of 1,836.68 rubles, calculated based on Ignatieva’s actual income.
If the SDZ calculated by the accountant is less than the minimum, then the accountant takes the daily earnings in the amount of 367.01 rubles to calculate the benefit. - for a full-time worker.
NOTE! If the sick person works part-time, and his SDZ is less than or equal to the minimum, then the minimum SDZ is subject to reduction in proportion to the duration of working hours. That is, for an employee at 0.5 times the wage rate with average daily earnings less than 367.01 rubles. you will have to compare your actual earnings for the day with earnings calculated based on the amount of 367.01 / 2 = 183.51 rubles. This rule does not apply to employees whose SDZ is higher than the minimum: even if an employee works at a quarter rate, then his average daily earnings do not need to be divided by 4 (clause 16 of the Government of the Russian Federation of July 15, 2007 No. 375).
Stage 3. The accountant must determine the total length of service of the employee for his entire career, since only an employee who has worked for more than 8 years has the right to receive 100% of the average daily wage. If the employee’s work experience is from 5 to 8 years, then they will pay him 80% of the average daily earnings, if less than 5 years (but more than six months) - 60%. For an employee with less than 6 months of work experience, calculate sick leave based on the minimum wage (Article 7 of Law No. 255-FZ).
Read more about calculating length of service for calculating sick leave .
Example 1 (continued)
Since Ignatieva’s total work experience is 15 years 2 months (from April 2003 to June 2018 inclusive), she will receive 100% of the average daily earnings.
NOTE! For those who have received an injury or occupational disease at work, earnings must be taken in full for calculation and benefits must be paid in 100%, regardless of length of service (Article 9 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ).
Stage 4. The accountant multiplies the resulting SDZ amount by the number of sick days. The sick employee's certificate of incapacity for work is paid for by the Social Insurance Fund, but only from the fourth day of illness. The first 3 days must be paid by the employer.
But if a relative is sick and an employee is caring for him, then the rules for paying for such sick leave are different. Read about them in the material “Payment for sick leave to care for a sick relative” .
Where to get a certificate for accrual of sick leave
If an employee worked for you for several years before illness, then information about how much he earned is available in the accounting department. If the employee has worked for you for less than two years, you will take the earnings for calculating sick leave from a certificate of the amount of wages in the form of Order of the Ministry of Labor dated April 30, 2013 No. 182n, issued to the employee at the previous place of work. Every employer must issue such a document when dismissing an employee. The certificate contains information about the person himself, his earnings for the last two calendar years and the number of days of incapacity for work. A part-time worker may also request such a document from you in order to receive temporary disability benefits at their main place of work.
How to make entries for accrual of sick leave
The accountant will reflect the accrual of sick leave in accounting as follows:
Dt 20 (and other cost accounting accounts - depending on how the patient works in which department) Kt 70 - sick leave accrued for the first 3 days of the employee’s illness;
Dt 69 (according to the subaccount of settlements with social insurance) Kt 70 - sick leave accrued at the expense of the Social Insurance Fund.
On the payment day, the accountant will make the following entries:
Dt 70 Kt 68 (subaccounts for income tax calculations) - income tax is withheld from sick leave;
Dt 70 Kt 50 (if from the cash register) or 51 (from the current account) - benefits were paid to the employee.
NOTE! For firms in the regions participating in the FSS pilot project, personal income tax must be withheld only from benefits for the first 3 days of incapacity for work (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294).
Example 1 (continued)
The amount of Ignatieva’s benefit for 10 days of illness: 1,836.68 × 10 = 18,366.80 rubles. Minus personal income tax, Ignatieva will receive 15,978.80 rubles.
The accountant will make the following entries:
Dt 20 Kt 70 in the amount of RUB 5,510.04. - sick leave accrued at the expense of the employer;
Dt 69 Kt 70 in the amount of RUB 12,856.76. - sick leave was accrued at the expense of the Social Insurance Fund;
On the day of payment of wages to employees:
Dt 70 Kt 68 in the amount of RUB 2,388.00. - personal income tax is withheld from benefit amounts;
Dt 70 Kt 50 in the amount of RUB 15,978.80. - according to RKO, benefits were issued for temporary disability of Ignatieva.
NOTE! In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, income tax on temporary disability benefits in 2018 must be transferred to the budget no later than the last day of the month in which the benefit was paid.
Accrual of sick leave in 2018: calculation examples
We will show you in more detail how to correctly calculate and accrue sick leave in 2018.
Example 2
From 07/01/2018 to 07/05/2018, the cleaning lady Govorunova was on sick leave. She brought a certificate of incapacity for work to Barter LLC on July 6, 2018 - the accountant has 10 calendar days to accrue benefits. Govorunova works at 0.5 rate; she also worked for the previous 2 years and was not on maternity leave. Govorunova’s work experience is 12 years. Calculation period - 2016-2017.
Govorunova got a job at Barter LLC in January 2017; before that, she worked for individual entrepreneur I. F. Kuznetsov. Her earnings for 2017 were 68,505 rubles. The accountant will take the salary for 2016 from the certificate of salary amount given to Govorunova by IP Kuznetsov upon dismissal - 65,732 rubles. At the moment, Govorunova works only at Barter LLC. Average daily earnings of Govorunova:
(68,505 + 65,732) / 730 = 183.89 rubles.
This is less than the minimum size of SDZ in the second half of 2018 (367,01 rub.). But, since Govorunova works part-time, her average daily earnings should be compared with 0.5 minimum wage = 183.51 rubles. Since the employee’s actual SDZ is greater than the minimum, we take the actual earnings to calculate:
183.89 × 5 days of illness = 919.45 rubles, of which the employer will pay 551.67 rubles. (for the first 3 days of illness), and 367.78 rubles. - social insurance.
Example 3 (calculation of sickness benefit when changing years)
Engineer Mayseenko fell ill on July 1, 2018, and her sick leave was closed on July 10, 2018. Mayseenko's work experience is 3 years and 7 months. She works part-time in 2 organizations: at Sopromat LLC she has been working at 0.5 rate since 2013, and she got a job with IP Stolyarov A.P. in December 2017, also at 0.5 rate.
Mayseenko decided to receive benefits from Sopromat LLC. Since in 2016-2017. She was first on maternity leave, and then she was caring for a child, then she wrote a statement asking her to change the years for the calculation. In this case, the calculation period is 2014-2015. At Sopromat LLC in 2014, Mayseenko earned 246,350 rubles, in 2015 - 275,034 rubles.
From IP Stolyarov A.P. Mayseenko will take a certificate stating that temporary disability benefits were not accrued or paid to her. SDZ Mayseenko's accountant will take only one place of work - Sopromat LLC, since IP Stolyarov A.P. Mayseenko had in 2014-2015. did not work:
(246,350 + 275,034) / 730 = 714.22 rub.
This amount fits within the boundaries between the upper ((624,000 + 670,000) / 730 = 1,772.60 rubles) and lower (367,01 × 0.5 = 183.51 rub.) SDZ size. Since Mayseenko’s experience is less than 5 years, she is entitled to only 60% of the SDZ:
714.22 × 60% = 428.53 rub.
Mayseenko's sick leave amount: 428.53 rubles. × 10 days of illness = 4,285.35 rubles. For the first 3 days, expenses will be borne by the policyholder - 1,285.59 rubles, social insurance will pay 2,999.76 rubles. Minus income tax, Mayseenko will receive 3,728.35 rubles.
NOTE! If you are replacing an employee's years for calculating benefits, then there are mandatory conditions. First, the employee must write an application for a replacement. And second, the sick leave calculated with the replacement of years must be greater than that calculated in the usual manner, otherwise the employer pays benefits based on the standard calculation period.
Results
The accrual of sick leave in 2018 did not undergo significant changes: the accountant needs, as before, to know the employee’s SDZ, length of service, and number of sick days. However, there are nuances in paying sick leave to an employee who was injured at work or to a woman who was recently on maternity leave.
