How much do they pay for sick leave? Payroll on sick leave. Conditions of severe illness or disability

Every officially employed person has the right to paid sick leave. How is sick leave paid?

Who pays for it: the state or the employer? Participants in labor relations should first of all understand all these issues.

Officially, according to the Labor Code of the Russian Federation, the period of illness when the worker is not present at work is called a period of temporary disability, and payment for this period is called a benefit.

The term “sick leave”, as popularly used, comes from the legal basis for the payment of such benefits - sick leave.

It is issued by the attending physician of an employee or a sick relative who needs care.

Payment for sick leave is regulated by Federal Law No. 255 “On compulsory social insurance for the period of temporary disability and in connection with maternity.”

There are also special laws regulating narrower relations, for example, those arising in production and occupational diseases (Federal Law No. 125). This act applies if the obligation to insure the worker against such an event is specified in.

The following categories of workers have the right to paid sick leave:

  • under employment contracts, service contracts;
  • holding government positions in Russia, its constituent entities, municipal positions (for example, the President of the Russian Federation, the head of a region, the Prosecutor General of Russia);
  • under civil contracts, if the compulsory nature of insurance and contributions for it are specified in its terms and conditions;
  • spiritual ministers or persons who conducted sermons authorized to do so by a religious organization (priests);
  • those sentenced to imprisonment who work in production in a colony for pay;
  • certain categories of employed people who themselves have entered into OSS relations and pay contributions on their own (lawyers, entrepreneurs, notaries, for example).

The general grounds for issuing sick leave are:

  • illness or injury (not due to an accident). The legislator also classifies abortion and IVF surgery as a painful condition;
  • quarantine (of the worker himself, his child, incapacitated relative);
  • the need to install a prosthesis in a hospital (hospital);
  • the need for rehabilitation in a sanatorium after hospitalization, if the sanatorium is located on Russian territory.

Sick leave is paid, which is issued only during:

  • validity of an employment or civil agreement, contract;
  • activities in service or work;
  • , performing work;
  • before the termination of the employment contract.

How to calculate sick leave benefits

To do this, all paid (accrued) salaries for 2 years are summed up. Calendar years that preceded the year of the onset of the disease are taken into account.

For example, an employee fell ill on June 14, 2016. His average salary will be calculated for the period 2014 and 2015 in total.

It should be noted that the year is not taken as an actual year (from June 14, 2014), but as a calendar year (all of 2014 and all of 2015).

If an employee was on maternity leave before illness (for pregnancy or childbirth or parental leave), then it is allowed to transfer the estimated time to an earlier period. This is permissible only at the request of the worker himself and in his interests (if the amount of payment upon transfer is larger).

The average salary is calculated taking into account all payments from the employer for which insurance contributions (salaries, bonuses) were paid, excluding already paid sick leave, vacations, benefits, periods of salary retention.

The average salary per working day is determined by the formula:

ZP/730 = ZPd, where: ZP – the amount of accrued wages for 2 years; ZPd – the amount of wages for one working day; 730 – number of days.

The coefficient 730 can vary depending on the leap year of the year being counted: in a leap year there are 366 days, in a normal year - 365 (then the coefficient is taken - 731). If a year change occurs, it is possible that 2 leap years are taken into account. Then the coefficient is 732.

After calculating the average salary per working day, it is necessary to determine in what percentage of the insurance period the sickness benefit will be calculated.

This length of service includes all the time when social insurance contributions were paid (to the Social Insurance Fund): both the time of official labor activity, and the time of individual entrepreneurship (with voluntary insurance), and the period of official activity - in total, and not for each period.

Available in the following sizes:

  • up to 5 years of insurance – 60% of the average salary;
  • 5 – 8 years – 80% of the average salary;
  • from 8 years – 100% of the average salary.

Sick leave for pregnancy and childbirth is paid regardless of length of service and is equal to 100% of the average salary.

Experience is counted in full years. If the actual length of service is, for example, 7 years and 11 months, then a period of 7 years is considered to determine the amount of payment.

If, after the termination of the employment relationship, the former employee fell ill in the first 30 days, then sick leave is paid in the amount of 60% of the average salary at the last place of work. This applies only to the illness of the employee himself; care for a relative is not paid to the former employee.

After dismissal, it is beneficial to find a job as quickly as possible, then the amount of sick leave in the first month (equal to three dozen days) will be calculated depending on the entire length of social insurance. And if an unemployed person falls ill in the first month after dismissal, then sick leave is paid as for the minimum length of service (60%), regardless of the actual length of service.

Experience also affects the amount of sick leave when caring for a relative:

  • for a child during outpatient treatment - the first 10 days are calculated taking into account the amount of experience, after - 50% of the average salary;
  • for a child during his inpatient treatment - the entire amount of payment for the entire period takes into account the length of service;
  • for another relative during outpatient treatment - the amount of payment of benefits for the entire period, including the length of service.

There is a single formula for calculating temporary disability benefits:

Pvr = ((Salary / d) * %st) * Bd, where: Pvr – the benefit itself; Salary – entire salary for 2 years; d – days (730, 731, 732); %st - % of average earnings taking into account length of service (in the format 0.6, 0.8 or 1); BD – number of days on sick leave (including non-working holidays).

If sick days are paid differently, then it is advisable to count such days separately and then add them up.

The maximum amount for payment for one sick day has been established - no more than (718,000 + 718,000) / 730 = 1967.10 rubles. Even if for 1 year the salary amounted to more than 718 thousand rubles, the calculation will be based on this value.

If the average monthly salary at the end of two years is less than the minimum wage, then to pay for sick leave the average monthly salary is taken equal to the minimum wage (until 07/01/2016 - 6204 rubles, from 07/01/2016 - 7500 rubles). If a minimum wage is established with local coefficients, then these bonuses are taken into account when calculating the payment amount.

The amount of sick leave benefit may be reduced:

  • violation of hospital regulations without good reason;
  • failure to appear to the attending physician or for a medical examination;
  • the illness occurred due to the employee being in a state of intoxication.

In the first two cases, from the moment of violation, payment is calculated taking into account the minimum wage, and not the real average earnings. In the third case, the entire period of illness is paid on the basis that monthly earnings are equal to the minimum wage.

For lawyers, notaries, entrepreneurs and others who voluntarily registered in the OSS system, sick leave is paid based on the fact that monthly earnings are equal to the minimum wage, even if the real monthly income is much higher.

Who pays for sick leave?

The first three days of sick leave for the employee are paid by the employer, the subsequent days - by the Social Insurance Fund. If sick leave was issued to care for a relative, for treatment in a sanatorium or during quarantine, then the entire time is paid for by the Social Insurance Fund.

All sick time is paid for by FSS funds for those who voluntarily entered into an OSS relationship (lawyers, individual entrepreneurs, notaries and others).

To protect your right to sick pay, you must first of all know how this payment is made. The ability to independently calculate the amount of the required benefit will allow you to timely identify the fact of dishonest transfer of funds on the part of the employer or the state.

​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:

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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 benefit. 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 the 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.

Payment of sick leave depends on the length of service of the employee and his average earnings. Therefore, the amount of sick leave will be different for different employees.

The calculation of sick leave is carried out by an accountant. He must do this within 10 days after the employee brings him a legally issued sick leave. The employee must receive sick leave payments on the next payday.

How is sick leave calculated?

As already mentioned, the amount of payments depends on the employee’s length of service and his average earnings. To calculate the average earnings of an employee, it is necessary to take the amount of his labor income for the last 2 years, starting from the moment of the employee’s illness. That is, all payments for which insurance premiums were calculated by the employer.

Thus, to calculate sick leave payments in 2018, it is worth taking into account the employee’s income for 2017 and 2016. For example, an employee fell ill on February 10, 2018. For the calculation, the employee’s salary for 2017 and 2016 is taken. But there is a maximum and minimum amount of employee income from which deductions from the Social Insurance Fund are made. In 2016 and 2017, these amounts were 718 thousand and 755 thousand rubles, respectively. The maximum amount of earnings for calculating sick leave is limited by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability.”

The formula for average daily earnings is as follows: Sick leave payments = amount of income for the last 2 years / 730, where 730 is the number of days for 2 years. If the year was a leap year, then for the calculation you need to take the number 731. Therefore, the maximum amount of daily earnings on sick leave in 2018 will be equal to (718,000 + 755,000) / 730 = 2017.81 rubles.

There is also a minimum average salary for an employee per day. It is calculated based on the minimum wage. It will be equal to (9,489 * 24 (number of months in 2 years)) / 730 = 311.97 rubles.

Having calculated the average daily earnings of an employee, it must be multiplied by the number of days of incapacity and by a coefficient that is determined by length of service.

What percentage of sick leave is paid?

The length of service for calculating sick leave must be counted from the date of opening of the sick leave. It is calculated in full months and years. It is worth considering that to calculate the length of service, 1 month is 30 days, and 1 year is 12 months. This order is established for counting “tails”. Full years and months do not need to be converted to days and back.

If an employee has more than 8 years of insurance experience, then he receives sick leave in the amount of 100% of average earnings. If the employee’s experience is from 5 to 8 years, then 80%, but if the employee’s experience is up to 5 years, then 60%. If an employee “went on sick leave” without having worked for even six months, then the value of the all-Russian minimum wage is taken for calculation, which in 2018 is equal to 9,489 rubles.

The sick leave must be issued in full accordance with the procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. This is the main condition for accrual on sick leave.

An example of calculating sick leave: Citizen A. was on sick leave from January 15 to January 23, 2015 (8 days). Total earnings for 2013 - 376 thousand, for 2014 - 489 thousand. Work experience 6 years.

Average earnings per day = (376,000 + 489,000) / 730 = 1,184.93 rubles

Amount to be received = (1,184.93 * 8) * 80% = 7,583.56 rubles

Citizen M. was on sick leave from March 3 to March 21, 2018 (18 days). She has 7 years of insurance experience, but she did not work either in 2017 or 2016.

Average earnings M. = (9,489 * 24) / 730 = 311.86 rubles

Amount to be received = (311.86 * 18) * 80% = 4,490.9 rubles.

How many days are paid

An employer is obliged to pay its employee for periods of temporary incapacity for work for the following reasons:

  • the employee himself fell ill;
  • he suffered an injury that temporarily leaves him unable to work. In this case, injuries received at home and injuries received at work are paid, but the procedure for calculating benefits is slightly different;
  • the employee required rehabilitation in a sanatorium or boarding house after undergoing inpatient treatment;
  • the employee needed prosthetics, which he received at a public medical institution;
  • the quarantine the employee was forced to remain in;
  • caring for a sick family member;
  • the employee was caring for a child under 7 years of age or another incapacitated family member in quarantine.

These are general rules, but there are exceptions to them:

  • sick leave is not paid if the employee is caring for a family member who is over 15 years old and is in a hospital;
  • for caring for a chronic patient during periods of remission of the disease.

Payment of disability benefits occurs in fractions: the first days are paid at the expense of the Social Insurance Fund, and the subsequent days at the expense of the employer. If the basis for issuing a sick leave is caring for a sick family member, including a child, then payment is made entirely from the Social Insurance Fund.

As practice shows, people most often take sick leave to care for children. Working women are at risk. Fathers and grandparents take sick leave less often. When drawing up a certificate of incapacity for work, the doctor does not require documents that will confirm the relationship of the sick child with the person issuing sick leave. The design takes place from the words of an adult.

The maximum duration of illness can be 60 calendar days per year. However, the FSS has developed a list of diseases for which you can take up to 90 calendar days a year. This rule applies to children under 7 years of age. If a child aged 7 to 15 years falls ill, then the maximum annual duration of his illness is reduced to 45 calendar days per year. If the child is already 15 years old, the mother will not be given sick leave. If the child is disabled, then the maximum period of payment for sick leave to care for him is up to 120 calendar days per year.

How many sheets are paid per year

The number of sick leaves per year is not limited. The only limit is the number of sick days for which the employee will receive payment. The employee himself can afford to be sick no more than 30 calendar days per year.

If an employee is sick longer, then only a special medical commission can extend the period of sick leave. The extension period is another 30 calendar days. In severe cases, the period of sick leave can be extended to four months, but then the issue of assigning disability may be raised. Therefore, an employee can take as many sick leaves as he wants. This could be 30 sick leaves of 1 day each or 2 sick leaves of 15 days each.

When is payment due?

The employee must bring the sick leave certificate to the accounting department of his employer. Within 10 days after this, the accountant makes the corresponding calculation. The employee should not write any statement, since this is not his whim, but the responsibility of the employer. Payment under the certificate of incapacity for work must be made in the coming days of payment of wages or advance payment to all employees.

It is advisable to submit sick leave to the accounting department immediately after illness. But if for some reason the employee cannot do this, then he has six months left from the date on which the certificate of incapacity for work was closed.

If for some reason the employee missed this deadline, then he must contact the territorial body of the insurer directly for payment. In this case, the applicant will have to prove that he could not apply for payment earlier, since there were good reasons for this.

No law gives the exact concept of “good reason”, but, according to practice, these include:

  • force majeure and force majeure;
  • long-term illness;
  • Moving to another city;
  • illegal dismissal and forced absenteeism;
  • injury, illness or death of a close relative.

Valid reasons include other circumstances that are prescribed in the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2007 No. 74. Insurer employees will approach each individual case separately and consider it individually.

Do not forget that there are some circumstances in which the timing of applying to the employer for sick leave payment differs slightly from the generally accepted:

  1. Even a dismissed employee can apply for sick pay. But two prerequisites must be met:
    • less than 30 days have passed since the employment relationship was officially terminated;
    • the insured event concerns the former employee personally, that is, receiving sick leave, for example, in connection with caring for a sick relative, will no longer be possible.
  2. The employer is obliged to pay sick leave even if the employee has not yet recovered and is undergoing treatment in another medical institution. For example, an employee gets sick and goes to the hospital. He was given inpatient treatment, some seizures were relieved, and then he was sent for further treatment to a clinic at his place of residence. At the hospital he was given a certificate of incapacity for work. Already in the clinic after recovery, he will receive another certificate of incapacity for work. At the same time, he has the right to file the first sick leave in order to make appropriate payments to him. And the employer is obliged to pay for the submitted certificate of incapacity for work.
  3. In the event of the death of a citizen who is entitled to sick leave payments, his heirs are required to submit an application for the transfer of the appropriate amounts to them within 4 months from the date of death.

Sick leave for injury

An employee can suffer both a domestic injury and an injury at work. A domestic injury is an injury received outside of working hours and in no way related to the performance of the injured person’s work duties.

Some injuries require long-term treatment, including inpatient treatment. A sick leave certificate is issued in the general manner, taking into account some nuances:

  • for outpatient treatment, it is issued by a doctor for a period of up to 15 days. If the employee does not recover during this time, the sick leave can be extended for another 15 days. The maximum period of sick leave is 12 months, but it must be extended every 15 days;
  • If an employee requires treatment in a hospital, the sick leave will be issued by the attending physician after discharge for the entire period of stay in the hospital. If there is a need, the sick leave will be extended for another 10 days for treatment at the clinic at the place of residence.

If the victim has an indefinite employment contract, then all days of illness are paid, if urgent, then only 75 days. Payment is made according to a standard scheme, depending on length of service and average earnings. An industrial injury is an injury sustained while an employee is performing his or her job duties. If treatment is required, the employer is obliged to pay for these days in full. Payment is made from the funds of the Social Insurance Fund.

In order for the Social Insurance Fund to pay an employee for sick days, two documents are required:

  • sick leave;
  • a certificate stating that the case is recognized as a work-related injury. This will be determined by a special commission.

Payment is made regardless of the employee’s length of service in the amount of 100% of his average earnings. If it is established that he received the injury through his own fault, then payment will be made in the amount of 75%.

Payment for holidays

Sick leave is issued in calendar days, which includes weekends and non-working days. Therefore, payment must be made according to the general principle. The same rule applies to payment for days off, which are non-working holidays in accordance with Government Decrees.

These days will not be paid in the following cases:

  • if the disability occurred as a result of the employee intentionally causing harm to his health;
  • the employee fell ill while on administrative leave;
  • the employee was taken into custody;
  • the employee was arrested;
  • the employee was suspended from work.

Payment of sick leave for part-time workers

The method of payment for sick leave for a part-time worker depends on where the part-time worker was employed for the last 2 years that preceded his illness. It may turn out that it worked:

  • with the same employers as in the year when you went on sick leave. Then the same employers make the payment. When an employee applies for sick leave, he will need to issue as many copies of certificates of incapacity for work as there are employers. At the same time, you cannot issue one sick leave and make copies of it;
  • from other employers than those for whom he worked in the year in which he took sick leave. Then he can apply for payment from any of these employers. In this case, only 1 sick leave is issued to the employer from whom he plans to receive benefits. But to this sheet he must attach information about his income for the last 2 years, which he received from other employers;
  • with the same employers, but also had other jobs. Then he has the right to issue a certificate of incapacity for work in the name of any employer who is currently his current one. It is also necessary to attach documents that confirm the amount of income for the previous 2 years.

As a rule, a part-time worker works for each employer for less than 8 hours. To calculate sick leave payments, the following nuances must be taken into account:

  • the calculation must be made based on the average earnings of a part-time worker over the past 2 years, if the average earnings are greater than the minimum wage;
  • the calculation is made based on the minimum wage, if the average salary is less than the minimum wage, and in this case, the share of the minimum wage is taken into account, determined in proportion to the employee’s actual working hours under the contract.

Payment after dismissal

After the employment relationship between the employee and the employer has ended, the employee still has the right to pay for his sick leave. But there are several nuances:

  • the period of temporary disability must begin within 30 days after dismissal;
  • the former employee should not be employed at a new place of work during the period of illness;
  • the former employee should not have official unemployed status, that is, he did not have time to get on the queue at the Employment Center and does not receive unemployment benefits;
  • Only sick leave will be paid, which is issued “for oneself”, but not for “care” for a child or other sick relative;
  • The former employee must submit a certificate of incapacity for work within six months after dismissal. This period may be changed if there are valid reasons. Then the payment will be made not by the employer, but by the territorial body of the insurer.

Now the question arises about the moment of payment. If payments are made to the employee on paydays, then what about the dismissed employee? The rules apply exactly the same. The employer is obliged to transfer benefits to the dismissed employee at the same time that other employees receive wages or advance payments. If within a month after submitting the documents, the dismissed employee has not received payment, then this is a reason to file a written claim against the employer or a lawsuit in court.

If the former employee managed to register as unemployed with the Employment Center, then he also has the right to pay sick leave. The amount of temporary disability benefits is the same as the amount of unemployment benefits. Payments are made at the expense of the Social Insurance Fund.

Compensation for sick leave is the amount paid to a citizen for the period during which he was temporarily unable to perform his work duties.

According to , an employee has the right to receive cash benefits in the event of illness or injury occurring while working at the enterprise. The basis for payment is a certificate of temporary incapacity for work (sick leave).

Who is entitled to sick pay?

The employer is obliged to pay benefits for temporary disability, regardless of how long the employee has been working for him. So, even if the injury or illness occurred the next day after registration for work, the employer will have to pay for sick leave in accordance with the established rules.

The following are entitled to sick pay:

  • working in state budgetary institutions (schools, clinics, libraries, etc.);
  • those in state or municipal service;
  • those working with an employment contract (the form of organization of the enterprise that provided the work does not matter);
  • those serving military service (applies only to contract soldiers);
  • employees in the Ministry of Internal Affairs, FSB, tax or fire service, etc.

Only those employees who are officially employed receive sick leave payments. At the same time, working at state-owned enterprises is equivalent to working for an individual entrepreneur.

You can obtain a sick leave certificate from a doctor in several situations:

  • in case of own illness;
  • to care for a sick child or, in special cases, another family member;
  • in case of going on maternity leave;
  • to care for an adopted baby (if he is under 3 months old);
  • due to undergoing the necessary follow-up treatment after an illness in a sanatorium;
  • in connection with prosthetics.

Sickness benefit amount

The amount of financial assistance for a temporary disability certificate depends on the period during which interest on wages was deducted to the insurance fund. Or, more simply, on the number of months worked with official registration:

  1. Citizens whose insurance experience does not exceed 60 months (or 5 years) must receive a payment in the amount of 60% of their salary.
  2. Service from 61 to 95 months entitles you to sick leave benefits in the amount of 80% of your salary.
  3. Those employees who have been officially employed for 96 months or more have the right to 100% compensation for sick leave.

The payment amount is calculated on the basis of labor income from which the employer made contributions to the Social Insurance Fund (2.9% of the employee’s accrued wages). Thus, if the official salary is 15,500 rubles, and the “gray” salary, not processed through accounting, is 30,000 rubles, then the average annual income of an employee will be 186,000 rubles. Accordingly, for 7 days spent on sick leave, the employee will receive:

  • 1783.56 rubles if his work experience in official places of work is 8 years or more;
  • 1426.84 rubles in case of experience from 5 to 8 years;
  • 1070.17 rubles when working with official employment for less than 5 years.

The employer pays the benefit for the first 3 days of incapacity, and the amount for the remaining period is compensated by the Social Insurance Fund based on documents submitted by the accounting department.

According to , employees who quit and did not have time to find another job are also entitled to receive sickness compensation. If at the time of the onset of illness less than 30 days have passed since dismissal, the former employer will have to pay him sick leave benefits, the amount of which will be 60% of the average salary. In this case, the reason for termination of the employment contract does not play a role.

Calculation of benefits for sick leave

The procedure for determining and terms of payment of sick leave are prescribed in. Sick leave benefits are calculated based on average income over the last 24 working months. That is, payments for sick leave issued in 2018 will be based on the total amount of all salaries received in 2016 and 2017.

Important! Often one or both accounting years fall on maternity or child care leave. In this case, the employee has the right to apply to replace this period with the previous calendar year.

For example, if sick leave related to the birth of a child was opened in November 2015 and closed in March 2016, the employer, at the request of the employee, is obliged to pay benefits based on the average annual earnings of 2013 and 2014. Recalculation in such situations is done only on the basis of an application submitted in writing and only on the condition that the amount of sick leave payments changes in favor of the employee.

In order to calculate the amount of benefits due to an employee, it is necessary to add up all labor income for the previous 24 months (this takes into account not only wages, but also bonuses and other monetary incentives). The resulting amount must be divided by the number of days in two years (730) and multiplied by the time of illness.

For example, the amount of benefits for 8 days for an employee with a permanent income of 27,000 rubles can be determined by the formula:

(27,000*24*8):730 = 7,101 rubles 36 kopecks.

You can determine the amount of sick leave benefits yourself and without error by using an online calculator.

Calculation of benefits for low-paid and young workers

For those employees whose experience in the Social Insurance Fund does not exceed six months, payment of sick leave is made solely on the basis of the minimum wage established by law (minimum wage), without taking into account the level of wages. In the same way, benefits are calculated for workers with an average annual income less than the minimum wage (7,500 rubles per month).

To calculate compensation for a certificate of incapacity for work for such an employee, it is necessary to divide the minimum wage by the duration of the month in which the illness occurred and multiply the resulting amount by the number of calendar days spent on sick leave.

For example, if a 7-day sick leave falls in May, the accountant will calculate the benefit using the formula: (7,500*7):31.

Thus, the amount of the daily benefit will be 241.93 rubles, and for the entire period of incapacity the employee will need to pay 1,693.54 rubles.

If sick leave was taken in February, the duration of which is 3 days less, the amount of the benefit will be:

  • 267.85 rubles per day;
  • 1875 rubles for the entire sick leave.

For a certificate of incapacity for work opened in one month and closed in another, the payment amounts are calculated separately for each month. for example, for an employee who could not perform work duties from August 27 to September 4, the benefit calculation formula will look like this:

(7 500*5) : 31 + (7 500*4) : 30,

Where “5” is the number of non-working days in August and “4” – in September. Accordingly, in total for the period of illness a person will receive compensation in the amount of 2,281 rubles.

Rules for calculating sick leave benefits

According to the law, the period for payment of compensation for a period of incapacity for work is no more than 10 days from the end of sick leave. At the same time, the employer has the right to pay it not separately, but simultaneously with the advance payment or salary. The employee, if he brought the document on time, will receive the money at the next payment.

In the event that an employee has several forms of temporary disability for one illness (for example, when extending sick leave beyond the established limit or transferring from outpatient treatment to hospital), the deadline for sick leave payment may be extended.

The current legislation specifies the period within which an employee must provide confirmation of his disability to the accounting department:

  • on a general basis - within 6 months after the end of the sick leave;
  • when going on sick leave after dismissal - within 30 days.

Payment of sick leave benefits is made only if the document is drawn up in accordance with all the rules and submitted within the specified period.

It also obliges the employer to pay for the certificate of incapacity for work opened during paid leave (and the leave itself, accordingly, is extended by the number of days spent on sick leave).

How much can you get for sick leave?

The highest amount an employee can receive for sick leave depends on several factors:

  1. Maximum average daily salary;
  2. Length of service in the insurance company;
  3. And the statutory periods of sick leave.

The amount of monetary compensation paid under a certificate of incapacity for work should not exceed the maximum wage, the amount of which is determined for each calendar year separately. If the amount of benefits calculated according to the general sample is higher, the accountant will be required to recalculate using the formula:

(maximum value for 1 year + maximum value for 2 year) * sick leave period): 730.

The maximum annual average is:

  • in 2013 – 568,000 rubles;
  • in 2014 – 624,000 rubles;
  • in 2015 – 670,000 rubles;
  • in 2016 – 718,000 rubles;
  • in 2017 – 755,000 rubles.

With the simplest calculation, it is clear that in 2018, for an employee with a stable salary of 68,000 rubles, the amount of sick leave payment for 1 day will be 2017.80 rubles, based on:

Average daily earnings = (718,000+755,000):730.

Accordingly, for 10 days of illness such an employee will be paid 20,1780 rubles.

The total amount of compensation is limited to the period for which the doctor has the right to issue sick leave. For each insured event, the maximum duration of sick leave is set separately:

  • 3 days, regardless of the employee’s gender, to care for a sick teenager over 15 years of age;
  • 15 days for respiratory diseases;
  • 15 days to care for a child from 7 to 15 years old;
  • 21 when removing appendicitis;
  • up to 60 days in case of a broken limb;
  • from 2 to 8 months for spinal injury;
  • from 140 to 194 days during pregnancy (the specific period depends on the severity and time of birth, as well as on the number of children);
  • up to 3 months if care is required for a child from 0 to 6 years old.

The duration of sick leave can be increased by decision of the medical commission; in this case, the citizen will receive 2 or more certificates of incapacity for work, each of which will be opened on the day immediately following the day the previous certificate was closed.

Thus, the maximum sick leave payment for a citizen with a salary level above the average and an insurance period of more than 8 years will be in 2017:

  • 28,520.55 rubles in case of outpatient treatment of a common illness;
  • 45,632.88 rubles for sanatorium treatment;
  • 372,668.52 rubles for the maximum duration of maternity leave.

The most expensive payment is for a work-related injury, but its amount must be within 4 maximum amounts of insurance contributions (in 2017 this amount is 72,290 rubles per month).

Paying sick leave is a wide topic for discussion. And in order to illuminate it, you need to answer a number of narrower and more specific questions: who pays for sick leave, how sick leave is paid, or what are the rules for paying sick leave in 2019, as well as what are the deadlines for paying sick leave.

Who pays sick leave in 2019

In general, the employer is responsible for sick leave payments (Part 1, Article 13 of Law No. 255-FZ of December 29, 2006). It is he who must calculate and assign benefits to the employee who has submitted a correctly executed certificate of incapacity for work, and make payments on sick leave in 2019 (clauses 11, 46 of the Procedure, approved by Order of the Ministry of Health and Social Development of June 29, 2011 N 624n). And only then receive compensation from the Social Insurance Fund, except for the amount of temporary disability benefits for the first 3 days of the employee’s illness ().

How is sick leave paid in 2019 if the employer is located in the region where the Social Insurance Fund pilot project operates? In these constituent entities of the Russian Federation, the employer routinely pays sick leave for the first 3 days of an employee’s illness. The rest of the payment for sick leave in 2019 is made by the FSS department of the corresponding region: it pays benefits for the period from the 4th to the last day of illness.

The Social Insurance Fund also pays benefits for caring for a sick family member for the period from the 1st to the last day of his illness and maternity benefits (Part 1, Clause 1, Part 2, Article 3 of the Law of December 29, 2006 N 255-FZ , paragraph “a”, paragraph 17 of the Procedure, approved by Order of the Ministry of Health and Social Development of December 23, 2009 N 1012n). In regions where the pilot project does not operate, these benefits are also fully calculated at the expense of the Social Insurance Fund, but the direct payment is made by the employer.

Now let's talk about how to pay for sick leave in 2019.

How is sick leave paid in 2019?

The rules for paying sick leave in 2019 have not changed compared to those that were applied previously. That is, sick pay in 2019 is calculated based on the employee’s average earnings received, as a general rule, for 2 calendar years preceding the year of the insured event - illness, maternity leave, etc. (). At the same time, maximum sick leave payments in 2019 are limited. However, the employer has the right to pay employees not only benefits, but also an additional payment up to average earnings. Then these restrictions will not affect the income of employees.

At the same time, the minimum payment for sick leave in 2019 is also established by law. More precisely, the minimum value of average earnings, calculated on the basis of the minimum wage. It is used to calculate benefits, for example, if the employee’s average monthly income is less than the minimum wage (Part 1.1 of Article 14 of the Law of December 29, 2006 N 255-FZ). There are other situations in which benefits should be calculated based on the minimum wage.

If you are interested in specific numbers, namely how much is paid on sick leave since 2019, then:

  • The maximum amount of temporary disability benefits per day is RUB 2,150.68. ((RUB 755,000 + RUB 815,000) / 730 days);
  • The minimum amount of temporary disability benefits per day is 222.51 rubles. (RUB 11,280 x 24 months / 730 days x 60%). It has been used since 01/01/2019 when calculating benefits from the minimum wage and the employee’s length of service up to 5 years.

How is sick leave paid to an employee recently hired?

If an employee recently got a job with you and fell ill, then when paying for sick leave in 2019, you will have to take into account the average earnings he received from previous employers (Part 1, Article 14 of the Law of December 29, 2006 N 255-FZ, paragraph 6 Regulations, approved by Government Decree No. 375 dated June 15, 2007). True, you can only do this if he provides you with it from his previous place of work.

Deadlines for paying sick leave in 2019

The period for paying sick leave by the employer is determined as follows. First, the employer has 10 calendar days from the date the employee submits a certificate of incapacity for work in order to assign payment for sick leave. And the employer must make the payment for sick leave 2019 on the next day of salary payment after the award of benefits (Part 1, Article 15 of the Law of December 29, 2006 N 255-FZ).

How long is sick leave paid in the regions where the pilot project has been launched? If the employer submits all the necessary information for payment of benefits to the Social Insurance Fund on time (within 5 calendar days), and the Social Insurance Fund department makes a timely positive decision on the payment of sick leave, in 2019 the minimum period for payment of sick leave will be 15 calendar days (clause 3 , 9 Regulations, approved by Government Resolution No. 294 of 04/21/2011).

Let us note that it is important for employers to comply with the established deadlines for the payment of sick leave benefits in 2019, since in case of delay they will have to pay compensation to employees (Article 236 of the Labor Code of the Russian Federation).

How is sick leave paid in 2019?

The procedure for paying sick leave in 2019 remained the same. As noted, sick pay is paid along with the salary (by transfer to the employee’s bank account or by withdrawal from the cash register) after personal income tax is withheld from the benefit amount.

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