The sick leave calculator from the Kontur.Accounting service will help you calculate the amount of benefits. The calculator is available for free and without registration. To calculate the amount of payments on a certificate of incapacity for work you must:
- On the “Initial data” tab, enter the dates from the sick leave.
- On the “Pivot Table” tab, enter information about the employee for the last 2 years (or previous years, if the employee wrote an application to change years). Designate the regional coefficient and indicate the share of the rate for part-time employment.
- On the “Results” tab, indicate the employee’s length of service and find out the amount of sick leave.
The calculation will take a few minutes. If you are an employee, add our calculator to your “Bookmarks” to make sick leave calculations if necessary. If you are a company accountant, you will appreciate the ease of working with the calculator. Kontur.Accounting has many other convenient tools for accounting and payroll.
Free calculators for sick leave, maternity leave, vacation pay - these are our widgets in open access. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 14 days of operation are free for all new users.
Calculation rules: sick leave in 2018
In 2018, the rules for calculating sick leave benefits will not change. But we remember the statement about changing the years that the Ministry of Labor made back in 2016.
When calculating benefits, the accountant uses the amount of earnings for two years (from January to December) before the year in which the injury, maternity leave or illness occurred. For the calculation, payments are taken for which insurance premiums were calculated, i.e. periods of illness, caring for sick family members or an infant are excluded. And there is a separate rule for employees who were on maternity or child care leave in these previous two years. They may replace one or both years of a pay period with previous years if doing so would increase benefits. Previously, the FSS allowed the replacement of years with any earlier years. But in 2016, the Ministry of Labor clarified that replacement is possible only for the next few years. If the employee wrote an application to change the years to earlier years, then ask her to rewrite the application.
Payment of benefits is made for the entire period of illness for which it was issued. sick leave. But there are exceptions that are listed in paragraph 1 of Art. 9 No. 255-FZ dated December 29, 2006.
Example. How to choose a billing period for sick leave.
The company employee was on maternity leave, and then on maternity leave in 2016 - 2017. In June 2018, she goes to work, in August she falls ill and, after recovery, takes sick leave from August 17 to August 24—eight calendar days.
The employee went on maternity leave in February 2016 and did not work almost all of the time billing period(2016-2017). She is writing an application to change the years to 2012-2013, when she had a leadership position and high salary. But in connection with new clarifications from the Ministry of Labor, the accountant asked her to rewrite the application to change the years to 2013-2014.
After this, the accountant made calculations in two ways: based on earnings for 2013-2014 and based on earnings for 2015-2016. At the first calculation, the benefit turned out to be greater, and it was assigned to the employee.
How to calculate daily earnings in 2018
There is a minimum and maximum earnings, the boundaries of which cannot be violated. To calculate daily earnings in 2018, you need to divide the taxable income for 2016 and 2017 by 730 days and compare it with the minimum and maximum values.
The minimum wage is calculated according to the minimum wage. Since May 2018 it has been 11,163 rubles. If an employee works part-time, then earnings should be reduced accordingly. If a multiplying factor is used in the region, then it must be applied. In the basic part the minimum average daily earnings will be 367 rubles in 2018 (11,163 rubles * 24 months / 730 days).
Maximum earnings are limited to limit amount payments for the year from which contributions to the Social Insurance Fund are paid. For 2017 this is 718,000 rubles, for 2018 - 815,000 rubles. Thus, the maximum daily earnings in 2018 will be (718,000 + 815,000) / 730 = 2,100 rubles.
If an employee’s daily earnings are below the minimum, then sick leave is calculated based on the minimum wage. If earnings exceed the maximum, then the established maximum amount is used to calculate sick leave.
How does the amount of sick leave depend on length of service in 2018?
The amount of sick leave benefits also depends on the employee’s length of service. The list of documents to confirm the insurance experience is given in section 2 of the Rules for calculating and confirming the insurance experience.
- If the employee’s work experience is less than six months, then you first need to calculate the average daily earnings and compare it with the minimum wage. Average daily earnings are calculated using the formula: employee’s total earnings / 730 days. Daily earnings according to the minimum wage are 367 rubles. The benefit is issued based on the amount of average daily earnings, which turns out to be greater.
- If the employee’s work experience is from six months to 5 years, then the average daily earnings are multiplied by 60%. At the same time, it is important to ensure that the average daily earnings are not higher than the maximum.
- If the work experience is from 5 to 8 years, then the average daily earnings must be multiplied by 80%. We also compare the average daily earnings with the maximum.
- And if the employee’s work experience is more than 8 years, then to calculate sick leave we take 100% of the average daily earnings. We also monitor the amount of daily earnings.
All this is true when an employee is sick himself, caring for a sick child in the hospital, or caring for an adult family member at home. If an employee was caring for a sick child at home, then for the first 10 days of sick leave he receives the amount of average daily earnings multiplied by the percentages indicated above, and for subsequent days of sick leave, regardless of length of service, the employee receives 50% of daily earnings.
Sick leave is accrued even if the employee left the company and then fell ill within 30 days and opened a sick leave. Then, regardless of length of service, when calculating sick leave, we multiply the average daily earnings by 60%.
There are also limits on which sick leave is paid for caring for a child or other family member:
- If the child is under 7 years old, then 60 days of care per year are paid (or up to 90 days per year, depending on the disease).
- If the child is between 7 and 15 years old, 45 days of care per year and no more than 15 days for each case of illness are paid.
- If the child is over 15 years old, no more than 30 days per year and no more than 7 days for each case of illness are paid. The same applies to adult relatives who need care due to illness.
An example of calculating sick leave to care for a sick child
An employee brought sick leave to the accounting department to care for a child from April 10 to April 23, 2018 (14 calendar days). The child is 5 years old; in 2018, he was sick for the first time and received treatment at home. The employee has three years of experience, and the accountant calculated benefits for the first 10 days of illness based on 60% of earnings, and the next 4 days based on 50% of earnings. Earnings for 2016 amounted to 420,000 rubles, and for 2017 - 480,000 rubles. These amounts are less than the maximum limits.
The benefit for the first 10 days will be:
(420,000 + 480,000) / 730 * 60% * 10 days = 7,397.26 rubles.
The benefit for the next 4 days will be:
(420,000 + 480,000) / 730 * 50% * 4 days = 2,465.75 rubles.
Total benefit amount: 7,397.26 + 2,465.75 = 9,863.01 rubles.
Calculation of sick leave in 2018 on video
What days does the Social Insurance Fund and the enterprise pay for?
The insurer pays for the first three days of sick leave in the event of an employee’s illness or injury. The fund pays for the subsequent days of illness of the employee or the entire period of sick leave if the employee was caring for a sick family member.
Kontur.Accounting is a convenient online service for collaboration between an accountant and a company manager. Keep records in our service, calculate salaries and sick leave, send reports. The first 14 days of work are free for everyone!
- For the calculation, earnings for 2 are taken previous years. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the billing period by 730. Details of the calculation can be found in the decree of the Government of the Russian Federation.
- In the District coefficient field, the default coefficient is set to 1. If the employer is located in an area in which district coefficients are applied, the applied coefficient is indicated. If coefficients are not applied, coefficient 1 is used in the calculation formula.
- The Experience field indicates the number of full years length of service(experience with all employers is considered). For example, an employee’s length of service is 4 years 9 months; for calculation, 4 years of experience is indicated. The dependence of the amount of benefits on length of service is indicated in Article 7 Federal Law dated June 29, 2006.
- If the employee’s length of service is less than 6 months, then the length of service is indicated as 0 and the benefit is calculated based on the minimum wage.
- When calculating benefits for a work injury, the amount of earnings accepted for calculation is not limited. However there is maximum size: allowance for full calendar month cannot exceed four times the maximum monthly insurance payment, .
- When calculating benefits for caring for a sick child, the first 10 days of sick leave are calculated taking into account the employee’s length of service, the remaining days are paid at 50%, regardless of length of service.
- Benefits for a dismissed employee are paid only if the disability occurs within 30 days from the date of dismissal.
- Calculation of benefits for persons living in the Far North and having concluded employment contract before January 1, 2007, is paid in the amount of 100%, regardless of length of service (Article 17 Federal Law of December 29, 2006
Calculating disability benefits is not a difficult task for any accountant. But sometimes there are doubts about the correctness, and in some cases disputes arise with employees about the amount of payments.
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For this case, the Social Insurance Fund has developed a special online calculator that allows you to calculate sick leave benefits via the Internet, taking into account all the norms of current legislation.
Regulations
A separate article 14 in the Federal Law of December 29, 2006, which establishes the employer’s obligation to make contributions to the Fund, is devoted to the correct calculation of temporary disability benefits. social insurance.
This is the main document that you should rely on when calculating benefits.
Some explanations on this issue were also given by the FSS in separate Letters and other documents.
In what cases is a certificate of temporary incapacity for work issued?
Only licensed medical institutions can issue a certificate of incapacity for work, if they have the appropriate permission to do so. this type activities.
However, it is issued strictly in certain cases:
- illness, injury, poisoning and other conditions leading to temporary disability;
- the need to care for a sick family member (children, elderly parents, etc.);
- for the period of holiday under the BiR;
- for the period of prosthetics in specialized institutions;
- during quarantine;
- for the period of follow-up treatment in a sanatorium (after treatment in a hospital).
A person’s desire alone is not enough to obtain a certificate of temporary incapacity for work.
Employee medical institution must be sure of the existence of circumstances justifying the need for its extradition.
Rules for filling out
A certificate of incapacity for work is a document strict reporting Both employees of the medical institution and the employer must take a responsible approach to filling it out.It is allowed to enter information into the sick leave manually or typewritten (on a computer).
The latter option is usually used only by medical institutions and is significantly more difficult for employers.
When filling out a sick leave form manually, you should not use a ballpoint pen.
You also cannot use colored (including blue) ink. You can only use a fountain pen, gel pen or capillary pen. The ink color must be black.
All data on the certificate of incapacity for work must be entered in the appropriate columns in capital block Russian letters.
When filling 1 letter must be placed in 1 cell. It should not go beyond the boundaries of the cell or even touch them. You should be careful and attentive when filling out the document.
Employees of a medical institution cannot correct any data on a sick leave certificate.
They need to try to avoid any mistakes. If they were admitted, then a corrected copy of the document must be issued.
The employer can correct errors, but only in the part of the form intended for him to fill out.
If errors are detected in the part that is filled with honey. the institution will have to request a corrected duplicate of the sick leave.
When making corrections, the employer must cross out the erroneous data and write the correct version on the back of the certificate of incapacity for work.
On the part of the medical institution, the sick leave must be signed by the attending physician and stamped (round or triangular).
On the employer’s part, the signature on the sheet must be put by the manager and Chief Accountant. The seal is affixed by the organization (IP) only if available.
Online calculator for calculation
To simplify the procedure for calculating benefits based on sick leave, a service has been created on the Social Insurance Fund website that allows you to do this online.
It is called the “Disability Benefit Calculator” and is available in the public part of the site or through Personal Area recipient of social services.
Let's look at what steps you need to perform to carry out the calculation yourself using an online benefit calculator:
The system will automatically determine the average daily earnings and compare it with the minimum wage value indicated on the screen, take into account the rules for calculating sick leave depending on the type of disability, and make a calculation.
As a result, information will be displayed on the number of days the employee missed due to illness, pregnancy or other causes of disability, as well as the amount of benefits.
And it will be shown as total amount the due payment, as well as the amount of benefits at the expense of the Social Insurance Fund and the employer.
What affects the payment amount?
For every employee who was forced to go on sick leave, the amount of benefits is of great importance. After all, this is the amount that will be given to him for missed days instead of salary.
IN general case The size of the benefit is influenced by 3 factors:
| Insurance experience | This is the length of time when a person worked or was engaged in other activities and contributions to the Social Insurance Fund were made for him. Determined on the basis of the work book and other supporting documents. By general rule the employee will receive 100% if the experience is more than 8 years, 80% if the experience is 5-8 years, 60% if the experience is up to 5 years. For less than six months of experience, sick leave must be calculated based on the minimum wage as of the date of opening the certificate of incapacity for work. |
| Average daily earnings | It is calculated based on the amount of income for the last 2 years. In this case, the number of days per period is taken equal to 730, regardless of actual value. It must be compared with the average daily earnings according to the minimum wage on the date of opening of sick leave. The largest of the values is taken into account |
| Duration of illness | The period of incapacity for work can be easily determined by simply carefully studying the certificate of incapacity for work. |
It is also worth noting that the following factors may affect the amount of benefits:
Child care will only be paid for a limited number of days during the calendar year. IN normal conditions- that's 60 days per year.
For the remaining days, a certificate of incapacity for work will also be issued, but no one will pay for them, i.e., they will essentially come at the expense of the employee himself.
What formula is used to calculate
To calculate the amount of sick leave payments, the main thing is to correctly calculate all the initial data.
Only in this case can we talk about minimizing the likelihood of errors in calculations.
There is a special formula based on which you can easily calculate the amount of the benefit yourself:
Benefit amount = amount of income for the previous 2 calendar years: 730 x number of sick days x percentage of payment depending on length of service.
Knowing all the necessary parameters, it is easy to calculate the amount of the benefit yourself.
But in more complex cases, for example, when violating the regime or calculating sick leave for child care, it is better to check yourself using the online calculator on the FSS website.
It is constantly updated to reflect latest changes legislation and allows you to quickly find errors made in calculations.
Let's give examples of calculations
We can most clearly evaluate the capabilities of the calculator by looking at several examples of disability benefit calculations.
Example 1. An employee was sick from April 2 to April 10, 2019. His income for 2016 was 375,000 rubles, and for 2017 - 420,000 rubles, insurance experience - 3 years.
No violations of the regime were recorded on the sick leave. In this case, for 9 days he is entitled to an allowance of 5880.78 rubles. of which, 1,960.26 rubles must be paid at the expense of the employer, and the Social Insurance Fund will compensate for the amount of 3,920.52 rubles.
Example 2. An employee submitted sick leave for pregnancy for the period from November 1, 2017 to March 20, 2018 (140 days).
Her insurance experience is 5 years 2 months, and her income in 2015 was 325,000 rubles. and 350,000 rub. - in 2016. In this case, she is entitled to a BIR allowance in the amount of 129,274.6 rubles.
The employer must pay it, but it will be fully compensated by the Social Insurance Fund.
In 2018, the calculation period for benefits includes 2016 and 2017.
For 2016, you can take into account payments within the range of 718,000 rubles, for 2017 - within
755,000 rub.
Let's calculate the maximum average daily earnings for calculating sick leave in 2018:
The maximum average daily earnings for calculating sick leave in 2018 is: 2017.81 rubles.
From January 1, 2018, the minimum wage is 9,489 rubles. Average monthly earnings should be compared with 9,489 rubles.
In 2017, the minimum wage was 7,800 rubles. Since the minimum wage has been increased, minimum size sick leave benefits increased in 2018.
Let's calculate the average daily earnings:
The maximum average daily earnings for 2018 is: 311.97 rubles.
Reference data for calculating sick leave in 2018. Table.
How to calculate sick leave benefits in 2018
After returning to work after illness, the employee presents a sick leave certificate. The organization is obliged to assign him a benefit within 10 calendar days from the date of application and pay it on the next day established for payment of wages. According to Article 15 of Law No. 255-FZ.
The benefit is accrued and paid if the employee applies for it no later than six months from the date of starting work. According to Article 12 of Law No. 255-FZ.
You must pay for the entire period of the employee’s incapacity, including weekends and non-working holidays.
In case of illness or domestic injury, benefits for the first three days of incapacity are paid to the employee at the expense of the company, and from the fourth day - at the expense of the Federal Social Insurance Fund of the Russian Federation (Clause 2, Article 3 of the Federal Law of December 29, 2006 No. 255-FZ).
General procedure for calculating sick leave in 2018
To calculate sick leave, the number of days in a year is always 730. It doesn’t matter whether we count it in a leap year or not. For calculation purposes only maternity benefit the number of days may vary.
Let's calculate limit base for calculating contributions. To calculate, we take the base values for 2016 and 2017: this is 718,000 rubles. and 755,000 rub. respectively. In total this will be:
RUB 1,473,000
Example 3. Calculation of sick leave 2018 from the minimum wage
Came to work for the company new employee. Due to the complexity economic situation In his region, he could not find work for a long time and did not work in 2016 and 2017. After working for about a month, he fell ill. A week later he brought me sick leave for 5 calendar days.
Since in the billing period (2016-2017) the employee did not receive wages, the accounting department must calculate sick leave benefits based on the minimum wage.
First we define average earnings: 9489 rub. × 24 months : 730 days = 311.97 rub.
The employee’s work experience is 4 years 3 months, so his benefit will be 60% (up to 5 years) of average earnings.
The benefit calculation looks like this: 311.97 × 5 × 60% = 936.91 rubles.
A similar situation in which there is no earnings in the billing period will be for employees who have left maternity leave. If there was no income, you need to count sick leave benefit from the minimum wage, taking into account work experience.
Example 4. Calculation of sick leave 2018 from the minimum wage with length of service
less than 6 months
If the employee’s insurance period is less than 6 months, the sick leave benefit cannot exceed the minimum wage for a full calendar month, in accordance with Part 6 of Article 7 of Law No. 255-FZ.
In this case, to calculate sick leave, you need to calculate and compare: the daily benefit, calculated from the employee’s earnings, and the maximum daily benefit for a specific month, calculated from the minimum wage.
For example, let’s calculate the maximum daily benefit for March and February 2018. March has 31 days, February has 28 days.
The maximum daily benefit in February 2018 will be: RUB 9,489. : 28 days = 338.89 rub.
The maximum daily benefit in March 2018 will be: RUB 9,489. : 31 days =
RUB 306.1
Example 5. Calculation of sick leave if the length of service is less than 6 months
On March 20, 2018, he brought sick leave for the period of illness from March 12 to 18 (7 calendar days).
Earnings for the billing period 2016 – 2017 we don't count. If an employee has less than 6 months of experience, sick leave benefits cannot be more than the minimum wage for a full calendar month and must be 60% of average earnings.
Therefore, to further calculate the benefit, we must take the amount of 311.97 rubles. and multiply it by 60%. We get: 311.97 rubles. × 60%=187.18 rub.
We calculate sick leave benefits from the daily allowance calculated from the minimum wage.
Sickness benefit is equal to: 187.18 rubles. × 7 days = 1310.26 rub.
Just in case. For our own peace of mind, let’s compare the accrual amount for March and the minimum wage. The amount received is 187.18 × 31 = 5802.58 rubles. This amount is less than the minimum wage.
We pay a benefit in the amount of 1310.26 rubles.