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How to pay sick leave per year. Calculate sick leave. What periods of temporary disability should not be paid

Each of us at least once had to go on sick leave. sick pay is regulated regulations. The very procedure for calculating benefits for last decade repeatedly changed, the periods included in the calculation procedure also changed.

The Labor Code of the Russian Federation defines a guarantee to an employee for paying sick leave in case of illness (Article 183 of the Labor Code of the Russian Federation). More detailed rules, the calculation of disability benefits is carried out on the basis of Federal Law No. 255 and Decree of the Government of the Russian Federation No. 375.

Scroll insured events:

• employee illness;
• the need to care for a sick close relative;
• the need to care for a child;
• treatment in a sanatorium;
• The employee received prosthetics.

Who pays for what

Pays sick leave for the first three days, the employer, and starting from the 4th day - the Social Insurance Fund. The disability benefit is calculated not for working days, but for calendar days.

Also eligible for this payment are individual entrepreneurs and notaries, lawyers. This right arises for them if these persons made appropriate contributions to the FSS. The sick leave will be paid at the expense of this body.

The procedure for calculating payments

To pay disability benefits, you need to know the salary and length of service of the employee. When paying for sick leave, the period that is taken into account is equal to the last two calendar years. That is, if an employee fell ill in 2018, then when calculating his total income Salaries for 2017 and 2016 will be taken into account.

Payments include:

• wage;
• premiums (if a monthly premium, then it is taken into account in a specific month, quarterly, semi-annual and annual is divided by the period for which it is calculated);
• compensation.

Further, when calculating disability benefits, it is necessary to determine the average daily earnings. The amount of earnings for the previous 2 years is divided by 730 days. 730 days is an indicator that cannot be changed. Daily earnings are multiplied by the number of days the worker was sick. Next is calculated due compensation. Federal legislation takes into account the length of service of an employee.

The following order is provided:

• the employee's insurance experience is more than 8 years - sick leave is paid at a rate of 100%;
• experience from 5 to 8 years - 80%;
• if the employee has worked less than 5 years, he will receive 60%.

After dismissal, the employee in case of illness will be paid sick leave in the amount of 60% of earnings.

There is one caveat in the calculation rules. The exception is maternity benefit. In this case, upon presentation of a sick leave, the amount of daily earnings will be determined not by dividing by 730 days.

Periods of temporary incapacity for work will be excluded from this period, forced absenteeism etc. This will increase the possible benefit as opposed to the temporary disability benefit.

If an employee does not have an insurance policy, then the minimum wage will be taken as the basis. In 2018 he made RUB 11,163

What the employee needs to remember

1. An employee can receive sick leave not only from the main employer, but also from everyone where he works part-time. If an employee for 2 recent years worked in several institutions, he is entitled to receive payments for each place of work. To do this, he needs to receive several sick leave certificates in a medical institution.
2. An employee may fall ill during annual leave. In this case, the vacation will be extended by the number of sick days. Payments will be calculated on a general basis.
3. The employee must submit a sick leave to the accounting department of the institution no later than 6 months after he stopped getting sick.
4. If the employee violated the treatment regimen, then the amount of benefits will be reduced.
5. An employee on probation has the right to pay sick leave.

What employers need to remember

1. The employer is obliged to calculate sick leave within 10 days from the date of receipt of the document.
2. Payment for the accrued certificate of incapacity for work is carried out on the day the salary or advance is paid.
3. If the employee got a job recently, in order to calculate the sick leave, the accepted employee must provide a certificate of income in Form 4 for the last 2 calendar years.

Existing payment restrictions

Not every sick leave will be paid. Yes, sick leave. will not be paid:

1. If the illness overtook the employee during unpaid or study leave.
2. When a sick leave is issued for child care, and the employee is on regular or additional paid leave.
3. An adult relative is cared for for more than 7 days.

Exist restrictions during the calendar year, If:

Sick leave is paid to the employee if he is accepted on the terms of an employment contract. Under civil law contracts, these payments are not made.

What to do if payment deadlines are violated

It has already been said that sick leave is payable on the day the advance payment or salary is issued. But what if the payment was not made? In this case, you can contact the Commission for labor disputes, prosecutor's office or court with a statement of claim.

In addition, the employee has the right to compensation for delay for each day in the amount of 1/300 of the refinancing rate.

If the head does not pay benefits and salaries for more than 2 months, he can be punished with a fine on the basis of the Code of Administrative Offenses of the Russian Federation.

Special cases of payment of disability benefits

If the employee was injured at the workplace or went on sick leave due to an occupational disease, he will receive payment in the amount of 100% of earnings. These types of cases in the sheet are indicated by codes 04 and 07.

It must be remembered that

1. The sick leave in these cases will be paid regardless of whether the employee has experience or not, whether he violated the regime or not.
2. Sick pay will be subject to income tax.

Payment on the sheet for all days will be made at the expense of the FSS.

Sick leave for industrial injury and illness will be accrued and paid on a general basis, i.e. wages received by the employee for the last 2 calendar years are taken into account. The amount of payment under such conditions is not limited, unlike a normal injury or illness.

A part-time job, and an external one, can also count on receiving benefits, but only if he worked for this employer for 2 calendar years.

After dismissal an employee can take sick leave and receive compensation within 30 days after the dismissal, and apply for payment within 6 months after the dismissal.

In this case former employee provides a sick leave certificate, passport, application for benefits, a copy work book, confirming the fact that the employee did not get another job.

The sick leave is payable if the former employee himself fell ill. Sick leave for the care of children and other close relatives is not paid.

The employee left on August 3rd. He can present a sick leave for payment if he began to get sick before September 3. If a former employee fell ill on September 5, he will not receive benefits.

The allowance for a laid-off employee is calculated according to the usual scheme. But it will only pay 60% .

Calculation and execution of sick leave - permanent headache accountants. In this article, we will look at the basic rules for calculating sick leave, the minimum amount of temporary disability benefits, and also introduce you to instructions for using the online sick leave calculator.

How to calculate sick leave in 2019?

We list the basic rules used in 2019 to calculate the sick leave.

Temporary disability benefits are paid:

• at the expense of the insured - for the first three days (only in case of illness or injury of the employee);
• at the expense of the FSS budget - for the main period, starting from the fourth day of the employee's disability;
• at the expense of the FSS budget - from the first day, with temporary disability due to caring for a child, a sick family member or aftercare in a sanatorium, etc. (in all cases, except for illness and injury).

The temporary disability benefit is calculated on the basis of the employee's average salary for the last two calendar years. These two years precede the current one, in which temporary disability occurred. To calculate the average salary, all payments are taken for which accrued insurance premiums. To calculate the average daily earnings, the amount of accrued salary for two years is divided by 730 - the number of days in two years.

sick pay in 2019

The allowance is paid for the entire period of incapacity for work for which the sick leave was issued. There are a few exceptions, they complete list contained in paragraph 1 of Article 9 No. 255-FZ of December 29, 2006. The amount of the benefit depends on the insurance experience of the employee:

• if the experience is less than 5 years, the amount of the benefit is 60% of the average earnings;
• if the employee's length of service is from 5 to 8 years, the amount of sick leave is 80% of the average earnings;
• if the experience exceeds 8 years - the amount of sick leave is 100% of the average earnings.

Sick leave calculator in 2019 online

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

1. Enter the data from the sick leave.
2. Enter the employee's income data for the last 2 years.
3. Get the amount of sick leave, taking into account the length of service.

An example of calculating sick leave in 2019

In 2019, no changes are expected in the calculation and payment of sick leave compared to 2018. However, the minimum wage for 2019 will change and will amount to 11,280 rubles. The marginal earnings for 2017 is 755,000 rubles, for 2016 - 718,000 rubles. The number of days in the billing period is 730, for maternity leave - 731. Consider an example of calculating sick leave in 2018.

Ivanov Ivan Petrovich was ill from January 11 to January 25, 2018. His insurance experience is 7 years, the settlement period for calculating benefits is 2016 and 2017.

Step 1. We consider Ivanov's earnings for the previous two years. In 2016, it amounted to 660,000 rubles, and in 2017 - 720,000 rubles. Both amounts are below the allowable limits (718,000 and 755,000 rubles, respectively), which means we take the actual amounts for calculation. Thus, in the billing period, his earnings are 1,380,000 rubles.

Step 2 Let's find the average daily earnings: 1,380,000 divided by 730. We get 1,890 rubles 41 kopecks.

Step 3 We determine the average daily allowance, taking into account the length of service. The length of service is 7 years, which means that the size of the hospital allowance will be 80% of the average daily earnings: 1,512 rubles 33 kopecks.

Step 4 The amount of the benefit payable: the daily amount of the benefit is multiplied by the number of days of disability: 1,512.33 * 15 = 22,684 rubles 93 kopecks.

What is the minimum disability benefit in 2019?

If the employee for the previous two years had no earnings, or the average earnings were below the minimum wage, then the minimum wage is applied when calculating the benefit. Consider an example of calculating sick leave for 15 days with an average salary below minimum wage labor.

Step 1. We multiply the minimum wage by the number of months of the billing period: 9,489 * 24 = 227,736 rubles.

Step 2 We divide this amount by the number of days in two years: 227,736 / 730 = 311 rubles 97 kopecks.

Step 3 The average daily allowance, taking into account the length of service: 311.97 * 80% = 249 rubles 57 kopecks.

Step 4 Then the amount of the allowance for payment will be: 249.57 * 15 = 3,743 rubles 60 kopecks.

Do you have any questions? Watch the sick leave calculation on the video.

Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. It is clear to the director, convenient to the accountant!

Hello! Please help me fill out sick leave. What amounts should be entered in the "average earnings for calculating benefits" and "average daily earnings" if:
1. The employee's salary for the previous 2 years was 98,530 rubles. Since the daily earnings turned out to be 134.97 rubles, we pay according to the minimum wage 5965 * 24 / 730 * 1.3 (regional coefficient) \u003d 254.94 rubles. in a day.
2. For the previous 2 years, the employee's salary was 83,755 rubles, and he works for us at 0.5 rates. Since the daily earnings turned out to be 114.73 rubles, we pay according to the minimum wage 5965 * 24 / 730 * 1.3 (regional coefficient) * 0.5 \u003d 127.47 rubles. in a day.
3. Our new employee has a lot of experience, but he did not provide a certificate from his previous job. Income for 2013-2014 - 0. Again, we calculate according to the minimum wage 5965 * 24 / 730 * 1.3 (district coefficient) \u003d 254.94 rubles. in a day.
Thank you in advance!

Natalia, hello.
According to the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n "On approval of the procedure for issuing sick leave certificates" from July 1, 2011. A new sick leave form has been introduced.
When filling out the section “To be completed by the Employer”, the line “average earnings for calculating benefits” indicates the amount of average earnings from which benefits for temporary disability, pregnancy and childbirth should be calculated, determined in accordance with the Federal Law of December 29, 2006. No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter Law No. 255-FZ). Provided that in the two calendar years preceding the year of the occurrence of the insured event, there was no salary or average earnings less than the minimum wage, in the line "average earnings for calculating benefits" the amount is put from the calculation of the minimum wage approved by law for this period, taking into account the regional coefficient.

The line "average daily earnings" indicates the average daily earnings calculated in accordance with Law No. 255-FZ, i.e. by dividing the total earnings for the two calendar years preceding the occurrence of the insured event by 730.
The amount of the daily allowance for temporary disability is calculated by multiplying the average daily earnings of the insured person by the amount of the allowance established as a percentage of the average earnings in accordance with Article 7, 11 of this Law No. 255-FZ, this calculation of the benefit is made on a separate sheet and is attached to disability sheet.
Hence:
1. average earnings for calculating benefits 254.94 rubles
average daily earnings 134.97 rubles
2. average earnings for calculating benefits 127.47 rubles
average daily earnings 114.73 rubles
3. If an employee got a job with you in the current year, he does not have a certificate from the previous place of work, and he did not have earnings at the new place of work in the billing period, then benefits will be accrued to him based on the minimum wage (part 1.1 of article 14 Law No. 255-FZ).

When filling out a sick leave in the line " Average earnings for calculating benefits "you need to specify - 143160 rubles. (5965 rubles * 24 months), and in the line "Average daily earnings" - 254.94 (110,664 rubles / 730) x 1.3.

If this employee at the previous place of work had high earnings, then it is better for him to still take a certificate of wages from a previous job.
For this:
1. An employee writes a statement with a request to receive data on his earnings from the Pension Fund (part 7.2 of article 13 of Law No. 255-FZ) in a certain form (Appendix No. 1 to the order of the Ministry of Health and Social Development of Russia No. 21n of 01/24/2011). If an employee had several employers during the billing period, then he writes an application for a request for each employer.
2. An employee of the accounting department of the enterprise where the employee currently works sends a request to the FIU. This must be done within 2 business days of receiving the application. The request is written in a certain form (the same order No. 21) and sent to the FIU either by mail or electronically. On paper, this request is not accepted (clause 6 of the Procedure for sending a request for Appendix No. 3 to Order No. 21n).
3. The FIU provides the necessary data to the employer on the basis of personalized data within 10 working days (clause 2 of the Procedure for submitting information in Appendix No. 5 to Order No. 21n) from the receipt of a request in a certain form (Appendix No. 4 to Order No. 21n).
4. The accountant recalculates the allowance, and reflects the missing part (surcharge) in the 4-FSS report. Recalculation of benefits is possible for a period of not more than 3 years from the date of submission of a certificate from the FIU (part 2.1 of article 15 of Law No. 255-FZ).
The additional payment of the allowance must be made taking into account the maximum value of the base for calculating contributions for required year(Part 3.2, Article 14 of Law No. 255-FZ).

Everyone has long known that if an employee falls ill, he is paid sick leave. The medical organization in which the employee of any organization was treated is obliged to issue a certificate of incapacity for work in the form No. 624n. When filling it out, neither blots nor corrections should be allowed.

To fill out the sick leave, you can use a printer, as well as a gel, fountain or capillary pen with black ink. For the design of the sheet, only capital printed Russian letters are used, which do not go beyond the boundaries of the cell and do not touch each other. The doctor's last name must be separated by a space, but not initials. Words should be separated by empty cells. Each certificate of incapacity for work must be signed by a doctor and confirmed by the seal of a medical organization. In case of incorrect filling, it must be replaced by a correctly executed duplicate.

About possible sick leave

Federal Law No. 255-FZ established some time frames:

• An ill or injured employee has the right to pay for the entire period of temporary incapacity for work up to the moment until the ability to work is restored or disability is established.
• Employees recognized as disabled in accordance with paragraph 3 of Art. 6 No. 255-FZ are entitled to receive benefits for 4 and 5 months a year (an exception is tuberculosis). And paragraph 4 of Art. 6 No. 255-FZ regulates the following situation: an employee working on an urgent employment contract for no more than 6 months and who received an industrial injury or illness at that time, can count on payment of no more than 75 calendar days. Tuberculosis is also an exception; benefits due to such a disease are paid until the moment of full recovery or disability registration.
• Outpatient or inpatient treatment of a child must be accompanied by the issuance of sick leave for the entire period of care for him. And the payment of benefits will be carried out in accordance with the following restrictions:
  • no more than 90 calendar days if the child is less than 7 years old and his/her outpatient card contains a diagnosis included in a special List;
  • no more than 60 days in all other cases (also a child under 7 years old);
  • no more than 120 calendar days if care is required for a disabled child under 18 years of age.

  The above number of days applies to one child, respectively, if there are several, then the maximum number of days increases proportionally. In this case, a child is considered to be: son, daughter, grandson, stepdaughter, stepson, brother and sister.

Who should pay for it?

Disability benefit is due to every employee who was able to confirm the reason for his absence from the workplace with a sick leave. Compensation the first 3 days of illness must be paid by the employer, A each subsequent day of treatment of the patient must be financed by the FSS, namely: the employer has the right to reduce the payment of mandatory health insurance contributions by the amount of the benefit paid to the employee.

How much can I expect to get back from the FSS? The amount of the benefit is affected only by the insurance period of the employee. Any initiative of the employer, for example, bringing the amount of benefits to the actual salary, will not be financed by the FSS.

There are also several cases that the FSS finances only on the basis of the minimum wage. The following situations are grounds for reducing the amount of the allowance:

• the employee did not comply with the regimen prescribed by the doctor, and could not explain this with a good reason;
• the patient did not appear by the time of the appointed medical examination or by the time of the medical and social examination;
• the disease or injury was caused by alcohol, drugs, toxic intoxication or actions related to such intoxication.

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Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

How sick pay is calculated

Detailed consideration following examples will allow you to understand the procedure for calculating disability benefits:

1. Calculation based on work experience. Luneva Marina could not work due to illness from January 15 to January 28, 2016. Luneva's insurance period is 7 years. The calculation period for calculating the allowance is 2014 and 2015.
   • First you need to decide on Luneva's earnings for these 2 years. In 2014, she earned 320,000 rubles, and in 2015 - 370,000 rubles. Total: 690,000 rubles.
   • Consequently, the size of the average daily earnings is 945 rubles 21 kopecks. (690000/730);
   • Now we multiply the average daily earnings by Luneva's insurance experience (if the experience is less than 5 years, 60% is taken, if 5-8 years - 80%, more than 8 years - 100%) - 945.21 * 0.8 \u003d 756.17;
   • Finally, we consider the amount of the benefit: 756.17 * 14 (duration of sick leave in calendar days) = 10,586.38 rubles.
2. Calculation from the minimum wage. Often you have to calculate payments for hospital staff who did not have any earnings during the previous years, or the value of the average earnings calculated for this period, calculated for a full calendar month, is lower than the minimum wage. Then, when calculating, you need to rely on the value of the minimum wage.
   For example, in 2016, the minimum wage will be 6693 rubles, therefore, the calculation will look like this: 6693 * 24 (billing period in months) = 160632/730 (or 731 in the case leap year) \u003d 220. Then the average daily earnings received must be multiplied by the amount of insurance experience and the number of days of disability.

In addition, there is such a thing as the marginal (maximum) daily allowance, which has not changed since 2013 and amounts to 1632.87 rubles.

A detailed analysis of the calculation of these amounts is presented in the following video:

Example in case of work injury

An employee with an insurance record of 4 years had to go on sick leave due to an industrial injury from March 12 to March 31, 2016 (20 calendar days).

The amount of earnings for previous years was:

• 2014 - RUB 151,350.00;
• 2015 - RUB 189,560.00

So the average daily income is:

• (151,350.00 + 189,560.00) / 730 = RUB 467.00

Since temporary disability occurred due to an accident at work, the amount of insurance experience does not matter - the daily allowance will be equal to the amount of daily earnings.

Therefore, the allowance will be:

• 467.00 * 20 = 9,340 rubles

At the same time, there is a note on the disability certificate that the patient violated the regimen (he did not appear at the appointment with the doctor on the appointed day - March 28). In this case, the decision to reduce the average daily earnings should be made by the social insurance commission, the existence of which in the organization is mandatory.

If such a commission considered the employee’s explanations and decided that they were not valid, then from March 28, the allowance should be calculated based on the size of the minimum wage.

• 467 * 16 = 7472 rubles.

• 220 * 4 = 880 rubles.

In total, the amount of the allowance amounted to: 8352 rubles.

Illness while on vacation

If an employee has a sick leave, then he has the full right to receive disability benefits, regardless of whether he was on vacation at that time or not.

The period of his next or additional leave must be increased by the number of sick days that coincided with the leave. At the same time, the employee must take care about applying for an extension of leave. Such an application should be submitted no later than the day when he should go to work. By the way, it is not necessary to take these days right away, you can simply indicate in the application the desired period for providing time off.

This rule applies only in case of personal disability, care for a sick relative does not affect the duration of the vacation and is not paid.

Art. 9 No. 255-FZ informs us that sick leave taken by an employee during vacation at his own expense is also not payable. Benefits will begin to be paid only after the end of such leave.

Sick leave during maternity leave

Each employee has the right to receive child care allowance up to 1.5 years and monthly monetary compensation from the state in the amount of 50 rubles at the age of 1.5 to 3 years. But you can’t count on the payment of temporary disability benefits during this period. This is only possible if:

• parental leave is interrupted;
• a woman works part-time;
• doing work at home.

Paying for pregnancy benefits

After the issuance of an order to grant maternity leave, the organization begins the countdown of the 10-day period allotted for the calculation and transfer of information to the FSS. The payment of the accrued allowance should be made within the next few days.

The procedure for calculating the maternity benefit:

1. Determining the amount of the annual salary.
2. Calculation of daily earnings - the sum of all income received during the year must be divided by the number of days in the reporting period.
3. Further average amount daily allowance should be multiplied by the duration of sick leave for pregnancy and childbirth.

There are also lower and upper limits for this type of benefit, in 2018 for a normal singleton pregnancy they will be:

• minimum - 43,600 rubles;
• maximum - 282,100 rubles.

These amounts may vary depending on the complexity of childbirth, the number of fetuses and other complicating circumstances.

child question

Cold and flu season has not been cancelled! Payment for sick leave due to a child's illness is made in a special way. Payment for the first 10 calendar days of a sick leave is made depending on the parent's insurance experience, but starting from the 11th day, you can count only 50% of their average earnings.

If the treatment of the child was carried out in a hospital, then the entire period of the hospital parent will be paid depending on the insurance period.

Part-time allowance

If a person is employed in several places (the main place of work and part-time), there are several options for calculating benefits:

• If the employee worked in the same places for the previous 2 years, then he has the right to receive sick leave pay at each current place of work. At the same time, both the first and the second employer (if there is an appropriate salary) must ensure the payment of the maximum amount of benefits.
• If two years of experience has not been worked out by each of the employers, then sick leave should be submitted to only one institution of your choice. A certificate of the amount of earnings from another organization in which the person is employed can also be provided here. The amount of this income must be taken into account when calculating benefits.

When applying for a sick leave, the employee must inform the doctor about all the places of work in which he plans to submit the issued sheet. At the main place of work, an ordinary certificate of incapacity for work should be submitted, and in each additional place - a sick leave marked "part-time".

Payment of benefits after retirement

sick pay former employee contains some nuances. A retired employee can count on the payment of disability benefits if:

• he opened a sick leave until the expiration of 30 calendar days from the date of issuance of the dismissal order;
• he had not been able to find a job until now.

Together with the sick leave at the place of former employment, it will be necessary to provide a copy of the passport and work book.

Not to mention one more important point: the sheet must be issued directly to the dismissed employee. The former employer is not required to pay for the care of children or elderly relatives.

The former employee must also remember that despite the length of the insurance period, he will be paid 60%.

What to do in case of incorrect calculation?

An accountant is also a person and can make mistakes. But fixing the situation is not always possible. Often this can lead to the imposition of various kinds of penalties.

During the audit, the controller often detects errors in the accrued sick leave amounts and fixes these violations in the act. And what can an accountant do if he himself saw his mistake? Let's look at a few examples:

• In April, the employee was given a surcharge bigger size due to an error. Because of this, she received an inflated salary in April, the amount of which was subsequently taken into account in May when calculating maternity benefits. In May, the overcharged amount was reversed. Q: Do I need to recalculate? No in this case the reversal of the amount fell on May, which is not a component of the billing period.
• An employee who is on sick leave to care for a child was credited large sum due to the use of 100% instead of the required 80%. The error was discovered in the same month. What should be done? It turns out that the application for funding will contain an overestimated amount, and the payroll will be correct. In this case, an accounting statement on the recalculation of the amount is not required. But if the amount received from the FSS exceeded the amount of the actually paid sick leave, then the return of unused funds would have to be made within 3 working days.

From July 1, 2016, the minimum wage increased to 7,500 rubles. (Cm. " "). In this regard, since July 1, there have been changes in the calculation of some benefits. How to count benefits from July 1, 2016? Which the amount of child benefits from July 1, 2016? Has the amount of the child care allowance changed? In what amounts will the FSS reimburse benefits from July 1? You will find answers to these and other questions related to benefits in our article.

Introductory information

New minimum wage

Hospital, maternity and child benefits, in general, should be calculated from the average earnings for the billing period, that is, for the two years preceding the onset of the illness, decree or vacation of the year (from January 1 to December 31). Accordingly, if an employee, for example, fell ill in July 2016, then the billing period will be 2014 and 2015 (part 1 of article 14 federal law dated December 29, 2006 No. 255-FZ).

However, earnings for the billing period should not be less than a certain amount. The state guarantees the calculation of benefits based on the minimum allowable earnings. It is defined like this:

Accordingly, if an insured event (illness, maternity leave or parental leave) occurred after July 1, 2016, then the minimum earnings for the billing period will be 180,000 rubles. (7500 rubles × 24 months).

To find out the minimum average daily earnings for calculating benefits, the accountant needs to divide the resulting value by 730. The following formula is applied:

Accordingly, from July 1, 2016, the minimum average daily earnings are 246.58 rubles per day (180,000 rubles / 730 days). From July 1, 2016, the average daily earnings for calculating benefits cannot be less than this value.

Until July 1, the average daily earnings amounted to 203.97 rubles (6204 rubles × 24 months / 730). That is, the average daily earnings increased by 42.61 rubles (246.58 rubles - 203.97 rubles).

Earning less than the minimum

The accountant of the organization or individual entrepreneur should ensure that employee benefits are calculated correctly. This will allow you to easily reimburse benefits from the FSS and after July 1, 2016. Let's explain what to pay attention to.

So, let's assume that the insured event (illness, maternity leave or the start of parental leave) occurred in July 2016. The reference period will be 2014-2015. To calculate the allowance, the accountant needs to determine the average daily earnings using the following formula:

When calculating temporary disability benefits, the number of days should be substituted into this formula - 730. If you are calculating maternity or child care benefits, then the number of days may be less, since the days of illness, maternity leave, child leave and release from work are excluded from the calculation period with the preservation of earnings (clauses 3 and 3.1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ).

According to the results of this calculation, the average daily earnings cannot be less than the amount calculated from the minimum wage. That is, from July 1, 2016, the average daily earnings cannot be less than 246.58 rubles per day.

Keep in mind that when determining the minimum average daily wage, you need to take into account the minimum wage on the date of the insured event. Accordingly, if the employee fell ill or if the employee went on maternity leave before July 1, 2016, then use the minimum wage in the amount of 6204 rubles in the calculation. In this case, the minimum amount of daily earnings will be 203.97 rubles. (6204 × 24 months / 730 days). If the insured event occurred on July 1 or later, then focus on the “minimum wage” of 246.58 rubles. (7500 rubles × 24 months / 730 days).

An example of calculating the sickness benefit from the minimum wage.
I.A. Feoktistova was ill from 19 to 27 July 2016 (9 calendar days). Her insurance experience is 2 years and 3 months. The amount of payments in her favor for the billing period (2014 and 2015) amounted to 158,650 rubles.
Under such conditions, the actual average daily earnings of I.A. Feoktistova is equal to 217.33 rubles. (158,650 rubles / 730).
However, the average daily wage calculated from the minimum wage is 246.58 rubles. (7500 rubles × 24 months / 730). This amount is higher than the actual earnings of I.A. Feoktistova: 246.58 rubles. > 217.33 rubles Therefore, to calculate the sickness benefit, the accountant should take the value calculated on the basis of the minimum wage.
Since the experience of I.A. Feoktistova is less than 5 years old, the amount of her allowance will be 60% of the average earnings (clause 3, part 1, article 7 of the Federal Law of December 29, 2006 No. 255-FZ).
As a result, the amount of sickness benefit will be 1331.53 rubles. (246.58 rubles × 60% × 9 days).

So, for example, one can see increase in benefits from July 1, 2016. After all, if the minimum wage had not been increased, then the accountant would have to use the average daily earnings in the amount of 203.97 rubles as the average daily wage.

Note: if your area has a district coefficient, multiply the minimum allowance calculated from the minimum wage by it. That is, if in the area where I.A. Feoktistov, a coefficient was set, say, 1.7, then the amount of the allowance due to her would be 2263.60 rubles. (246.58 rubles × 60% × 9 days × 1.7).

There is no income in the billing period

If the employee has no earnings at all during the billing period, then to calculate the benefit, instead of zero, the earnings calculated by the minimum wage, which is set at the time of the insured event, should also be taken. This situation can occur if the employee did not work at all in the billing period and does not have the right to replace the years of the billing period. We give examples of such a calculation.

sickness benefit: calculation example after July 1
A.S. Ivanov was ill from 4 to 12 July 2016 (that is, 9 calendar days). He had no earnings in the billing period (2014-2015). Experience - 5 years and 2 months. A.S. Ivanov is busy full time.
In such a situation, the accountant should take the average daily earnings calculated from the minimum wage, namely 246.58 rubles. (7500 rubles × 24 months / 730)
Experience A.S. Ivanov for over 5 years. This means that he is entitled to 80 percent of the average earnings (clause 2, part 1, article 7 of the Federal Law of December 29, 2006 No. 255-FZ). Therefore, the amount of the daily allowance will be 197.26 rubles. (246.58 rubles × 80%).
A.S. Ivanov was ill for 9 days. During this period, the amount of the allowance due to him will be 1775.38 (197.26 rubles × 9 days).

We will also give an example of calculating maternity benefits in a situation where there was no earnings in the billing period.

Maternity allowance: calculation example after July 1
S.B. Nikolaeva wants to go on maternity leave from July 28, 2016. The billing period is from January 1, 2014 to December 31, 2015. There was no income in the billing period. Insurance experience - 7 months. The regional coefficient does not apply.
The minimum average daily earnings is 246.58 rubles. (7500 rubles × 24 months) / 730. Daily allowance - 246.58 rubles. (246.58 rubles × 100%). As a result, the amount of S.B. Nikolaeva for 140 calendar days of the decree, calculated from the minimum wage, will amount to 34,521.2 rubles. (246.58 rubles × 140 days).

Note: an employee who is assigned a sickness benefit, maternity benefit or child care benefit has the right to contact the accounting department and ask to replace one or both years of the billing period with other years. To do this, she needs to write an application. In this case, the accountant will have to replace the years, subject to the simultaneous observance of 3 conditions:

1. the woman wants to change the years in which she was on maternity or parental leave;
2. the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated August 03, 2015 No. 17-1 / OOG-1105);
3. as a result of the replacement of years, the amount of the benefit will increase.

Thus, before calculating the allowance from the minimum wage, it makes sense for an accountant to check whether the employee has the right to replace the years of the billing period.

Experience less than six months

Benefits for temporary disability and for pregnancy and childbirth cannot exceed the minimum wage for a calendar month (taking into account regional coefficients), if the person's experience is not more than six months (part 6, article 7, part 3, article 11 of the Federal Law of December 29, 2006 No. 255-FZ). That is, with less than six months of service, the allowance may be less, but not more than the minimum wage. To control this, you need to calculate the maximum daily allowance in each month (to understand how much more cannot be taken into account in the calculations). To do this, use the following formula (clause 20 of the Regulations on the calculation of benefits, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375):

Accordingly, if we are talking, for example, about illness in July, then the maximum daily allowance in this month will be 241.94 (7,500 rubles / 31 days), since in July 2016 there are 31 calendar days.

Let us explain the calculations with an example.

An example of calculating disability benefits for less than six months of service.
M.V. Trugmanov was ill from 11 to 28 July 2016 (18 calendar days). The work experience is less than six months. In the billing period (2014-2015), there are no payments in favor of the employee (this is his first place of work).
As we have already found out, the average daily wage, based on the minimum wage, from July 1, 2016 is 246.58 rubles. (7500 rubles × 24 months / 730). Moreover, if the insurance period is up to five years, then when calculating the sickness benefit, 60% of the average earnings should be taken into account (clause 3, part 1, article 7 of the Federal Law of December 29, 2006 No. 255-FZ). Therefore, the amount of the daily allowance of M.V. Trugmanov will amount to 147.95 rubles. (246.58 rubles × 60%). As a result, for 18 calendar days of illness, the amount of the benefit will be 2663.10 rubles. (147.95 × 18 days).
Now let's check if this amount is too high. To do this, let's take the maximum daily allowance in July, calculated from the minimum wage, that is, 241.94 (7,500 rubles / 31 days). If we take this amount, then for 18 days of illness the maximum allowance will be 4345.20 rubles. (241.94 rubles × 18 days). We do not take into account the length of service of the employee.
4345.20 rubles more than 2663.10 rubles. So, for July M.V. Trugmanov needs to pay a smaller amount - 2663.10 rubles. There is no maximum value exceeded.

We will also give the calculation of benefits for pregnancy and childbirth with an experience of less than six months.

An example of calculating maternity benefits with less than 6 months of service.
L.S. Sadovskaya has been on maternity leave since June 21, 2016. It will end November 8, 2016. In the billing period from January 1, 2014 to December 31, 2015, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient does not apply.
Let's determine the average daily earnings from the minimum wage, which was applied at the beginning maternity leave(that is, in June). The average daily earnings will be 203.97 rubles. (6204 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 203.97 rubles. (203.97 rubles × 100%).
The maximum daily allowance, depending on the number of calendar days, is as follows:

• in June - 206.80 rubles. (6204 rubles / 30 calendar days);
• July, August and October - 241.94 rubles. (7500 rubles / 31 calendar days);
• September and November - 250 rubles. (7500 rubles / 30 calendar days).

Now let's compare the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

• RUB 203.97< 206,80 руб.;
• RUB 203.97< 241,94 руб.;
• RUB 203.97< 250 руб.

Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 203.97 rubles. As a result, the amount of the allowance L.S. Sadovskaya for 140 calendar days of the decree will amount to 28,555.8 rubles. (203.97 rubles × 140 days), where 140 days is the duration of maternity leave.

Violation of the hospital regime

The employer has the right to limit the amount of sickness benefit for a full calendar month to the minimum wage if the employee is without good reason(Part 1, Article 8 of the Federal Law of December 29, 2006 No. 255-FZ):

• violated the hospital regime - from the day when the violation was committed;
• did not come to an appointment with a doctor or to conduct a medical and social examination - from the date of failure to appear;
• fell ill or was injured due to alcohol, narcotic, toxic intoxication - for the entire period of disability.

Let us explain how you can limit the amount of benefits using the minimum wage.

An example of limiting sickness benefits in violation of the regime.
A.G. Petrov brought a certificate of incapacity for work to the accounting department for the period of illness from July 11 to 28, 2016. However, the sick-list contains a note about the violation of the regime on July 18 (the employee did not appear at the doctor's appointment for an unexcused reason).
In such a situation, sick leave until July 18 must be calculated according to general rules based on their average earnings. And from July 18 to July 28 (that is, 10 days from the date of the violation), the allowance can be paid based on the minimum wage. In the region where A.G. Petrov, the regional coefficient has not been established. His insurance experience is eight years. This means that he is entitled to an allowance in the amount of 100 percent of his earnings (part 1 of article 7 of the Federal Law of December 29, 2006 No. 255-FZ).
The maximum average daily earnings for July, calculated from the minimum wage, will be 241.94 rubles. (7500 rubles / 31 days)
The amount of the allowance for July 18–28 (that is, for the period of violation of the regime) will be: 2419.40 rubles. (241.94 rubles × 10 days). Until the date of the violation, the allowance can be calculated according to the general rules (not from the minimum wage).

New minimum childcare allowance

Now let's talk about magnification. child benefits from July 1, 2016. So, we recall that the employer must pay the child care allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1, article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ). From February 1, 2016, the minimum child care benefits are as follows:

• 2908.62 rubles - for the first child;
• 5817.24 rubles - for the second and subsequent children (Decree of the Government of the Russian Federation of January 28, 2016 No. 42).

However, due to the increase in the minimum wage, the minimum amount child benefits from July 1, 2016, established on February 1, does not apply from July 1, 2016 (for the first child). The fact is that until July 1, the minimum wage did not affect the minimum child allowance. When the minimum wage was 6204 rubles, it was pointless to calculate the allowance based on this amount - it turned out to be less than 2908.62 rubles. (6204 × 40% = 2481.60). However, as of July 1, 2016, the situation has changed. Minimum size benefits for the care of the first child from July 1, 2016 is 3000 rubles. (7500 rubles × 40%). However, you can only use the new value if the vacation started on or after July 1, 2016. At the same time, the minimum wage for caring for the second and subsequent children has not changed. It still amounts to 5817.24 rubles even after July 1.

Amounts of other benefits

Increasing the minimum wage will not affect the size in any way unemployment benefit from July 1, 2016. The fact is that the amount of this allowance is limited to the maximum (4,900 rubles) and minimum (850 rubles + district coefficient, if established) amount. These amounts for 2016 are determined by Decree of the Government of the Russian Federation dated November 12, 2015 No. 1223 “On the size of the minimum and maximum unemployment benefits for 2016”. In this regard, despite the fact that since July 1, the minimum wage has increased to 7,500 rubles, the unemployment benefit cannot be more than 4,900 anyway.

The size of some other types of benefits will also not change in any way due to an increase in the minimum wage. So, for example, will not change from July 1 lump sum at the birth of a child. Its size, as before, will remain at the level of 15,512.65 rubles.

In the table below, we have summarized the values ​​associated with benefits. In the table, in particular, one can see changes in the calculation of child benefits from July 1.

Table. Values ​​associated with benefits from February 1 and July 1, 2016

New participants in the pilot project

New figures: table

In conclusion, we summarized the most important figures that have changed due to the increase in the minimum wage and the calculation of benefits reimbursed from the FSS. This table will help you consolidate information about increase in benefits from July 1 2016.