Maximum amount of sick leave payment c. How to calculate sick leave, calculation algorithm, detailed examples with the latest changes. We calculate the average daily earnings for payment

Each of us has at least once encountered, or will still encounter, the need to take sick leave.

According to labor laws, sick leave – this is a certain basis for receiving assistance associated with temporary loss of ability to work due to health problems.

As you know, an electronic sick leave certificate was introduced in 2017. That is, the employer fills out a sick leave certificate online, which removes unnecessary paperwork.

In 2018, sick leave, can also be filled in in electronic format. To fill out sick leave online, you will need to fill out a special electronic form in the system and, of course, assure it electronic signatures the employer and the person taking sick leave.

Video on the topic “Sick leave in 2018”

Sick leave calculator in 2018

To calculate sick leave yourself, we will substitute the following simple formula into the calculator:

Amount of sick leave payments in 2018 = (amount of payments for 2 previous years/ 730 days) * number of days of sick leave

It is worth noting that the amounts taken for calculations have limits for cases of very large or very small salaries.

For example, in 2017 this amount should have been no higher than 755 rubles, which are subsequently divided into 730 days.

If you don't quite understand how to use calculator sick leave in 2018, then look at the examples we give in this article, or ask your question in the comments .

Calculation of sick leave in 2018

If we schematically present the procedure for calculating sick leave in 2018, it will look like an algorithm consisting of several stages:

  1. Calculation of average earnings for the corresponding period
  2. Calculation of the amount of average earnings for 1 day
  3. Setting the amount of daily allowance
  4. Decree on the amount of the sick leave benefit itself (that is, how much a person will ultimately receive).

What affects the calculation of sick leave in 2018?

  1. First of all, for sick leave, the period for which the calculation will be made is determined. This period is set to be the previous 2 years. That is, if sick leave is calculated in 2018, then the 16th and 17th years are taken into account.
  2. Calculation of actual earnings. This is the amount that a person received, including everything: the salary itself, as well as vacation pay, benefits, various kinds of bonuses and additional payments, etc.
  3. Calculation of average earnings per day for a given period. Calculating average daily earnings is very simple - add up all salaries for the previous 2 years and divide this amount by 730 days.
  4. Calculation of employee length of service.
  5. Calculation of the total amount of sick leave that the employee will receive.

Sick leave calculation scheme

What changes will there be in calculating sick leave in 2018?

In 2018, sick leave will be calculated taking into account the years 2016 and 2017. Because of this, there has been an increase in the maximum possible earnings, which can be taken into account when calculating sick leave. Thus, the maximum average earnings in 1 day for calculating sick leave in 2018, increased to 2017.81 rubles(compared to previous years).

It must be said that according to the government decree, in 2018, from January 1, the minimum wage (minimum wage) will increase to 9,489 rubles (for comparison, for 2017 the minimum wage = 7800 rubles).

Below is a table that will help you calculate sick leave. It contains the necessary control figures for this:

Indicators for calculating sick leave 2018 Value of indicators from January 1, 2018 (after increasing the minimum wage)
Billing period 2016 and 2017
Maximum earnings limit when calculating sick leave

in 2016 – 718,000 rubles;

in 2017 – 755,000 rubles;

Maximum possible earnings in 1 day (average value) 2017.81 rubles.
Minimum possible average daily earnings(average value) RUR 311.97
Minimum wage (minimum wage) 9489 rub.
The number of days taken to calculate sick leave in 2018 730 days


Who can receive sick leave in 2018?

Who is entitled to sick pay anyway? In 2018, the following groups of citizens can apply for sick leave:

  1. Sick and injured workers
  2. Workers who care for children or incapacitated relatives
  3. If quarantine is declared, everyone who is subject to quarantine can count on sick leave.
  4. Workers undergoing rehabilitation
  5. In case of prosthetics
  6. Also, sick leave can be issued in case of pregnancy and childbirth, by the way, a fairly common occurrence in 2018.

Sick leave period in 2018

Sick leave in 2018 will receive according to the “old scheme”. As before, there is no one fixed amount for everyone. You will find the calculation scheme and sick leave calculator in the article above, but it is worth recalling that the calculation of the amount of sick leave depends on the salary for 2 years and the employee’s length of service.

Here are a few important points, calculation of sick leave for 2018:

  • If more than 8 years of experience, then the employee can receive 100% of his average income for the previous 2 years
  • If experience from 5 to 8 years, then for such workers a sick leave amount of 80% of average income is provided
  • If less than 5 years of experience, then the amount of sick leave will be 60% of the average salary for the previous 730 days (this is the period taken into account by law)
  • If the length of service less than 6 months, then the amount of sick leave for such an employee will be equal to the Minimum Wage (minimum wage) for 2018.
  • In case of working “half-time”, or more correctly, part-time work; such workers are also entitled to sick leave. IN in this case, sick leave is calculated according to the following scheme: amount of income for billing period, divided by the number of days worked.
  • Fired employees also have the right to sick pay in 2018, if the former employee fell ill within 30 days, the dismissal field.
  • In case of closure of the enterprise, workers must apply for sick leave payments to local authorities social insurance.

Insurance period for sick leave

What's called insurance period for sick leave in 2018 ? This is the period during which an employee of the enterprise was insured in the event of temporary disability caused by illness, injury, quarantine, etc.

The insurance period for sick leave in 2018 includes the following periods:

  1. When a person worked under an employment contract in an institution
  2. Periods of work in government positions
  3. Insurance experience obtained in other types of service (this could be individual business, For example).
  4. Service in the army and law enforcement agencies is also included in the insurance period for sick leave for 2018.

How is sick leave paid?

Many may think that sick leave for employees is paid by the employer, but this is only partially true. In fact, the scheme for calculating sick leave for 2018 is as follows:

  1. If the employee is more than 3 days– sick leave is paid by the employer
  2. If an employee is sick for more than 3 days– sick leave is paid by the Social Insurance Fund, so don’t worry and ruin yourself, but use sick leave as a little vacation.

Scheme for issuing sick leave

An example of calculating sick leave in 2018

Situation:

  • Glebov Gleb Glebovich was hired in 2007.
  • His wage= 15,000 rubles per month.
  • He decided to take sick leave for 7 days

Logic for calculating sick leave:

  • At the time of 2018, GGG has more than 8 years of work experience, therefore, he should receive 100% of the average daily earnings calculated for the last 2 years of work.
  • It is worth taking into account the maximum earnings standards, if the salary. the payment exceeds or falls below the norm, then the calculation will be carried out according to the upper or lower bar (the dimensions of the maximum and minimum possible sick leave are given in the article above).

Calculation algorithm:

  • Since GYY’s salary did not change, it is logical that for 2016 and 2017 he earned the same amounts.

16 and 17 years: 15,000 rubles per month * 12 months a year = 180,000 rubles. for 1 year

Therefore, for 2 years: 180,000 + 180,000 = 360,000 rubles for the previous 2 years

  • Now you need to calculate average income for 1 working day: 360,000 divided by 730 = 493.1 rubles per day.
  • Since YYY has more than 8 years of experience, sick leave will be calculated based on 100% of average daily earnings.
  • GGG took 7 days of sick leave in 2018, he earned 493.1 rubles per day for the previous 2 years, therefore, we simply multiply:

7 days of sick leave * 493.1 rubles of daily earnings = 3451.7 rubles.

If you have difficulties calculating sick leave, then you can write about it in the comments to the article; the administration or other users will definitely help you deal with the problem.

Registration of sick leave carried out in a special form, which you can see in the photo below.

It’s worth saying right away that not every medical organization has the right to issue sick leave certificates. Only accredited medical institutes have this right. For example, neither emergency doctors, nor medical personnel in blood transfusion centers, nor employees of emergency departments of clinics and hospitals HAVE THE RIGHT TO ISSUE SICK LEAVES.

Example of a sick leave form

What is needed to apply for sick leave?

For registration you only need a passport.

Deadlines for filing sick leave.

The sick leave certificate indicates exactly the date it was filled out, so that, at the request of the patient, this date can correspond to either the date of admission to the hospital or the end date of the sick leave. If you are admitted to the hospital after the end of the working day, be sure to ask your doctor to fill out a sick leave sheet with the date of the next day. Since you will not receive wages for the day you have already worked.

Important that sick leave CANNOT BE ISSUED FOR PAST PERIODS.

Obtaining sick leave abroad?

If you get sick outside the country, for example, during a business trip, then you must obtain the appropriate supporting documents in the country where you are located. Upon your return, you can simply legalize them and submit them to a medical institution at your place of residence, where a special commission will receive it.

Sick leave during vacation time?

In 2018, everything will remain the same in this matter. That is, if you get sick while on vacation, having received sick leave, you will be able to extend your paid vacation for the entire period of sick leave.

Sick leave period 2018

Deadlines for sick leave in fact, it is completely impossible to predict. No one can say exactly how many people will be sick. But there are rules according to which doctors issue sick leave. For 2018, the terms of sick leave are as follows:

  • Your attending physician can issue sick leave for up to 15 days(calendar)
  • Dentists and paramedics can only issue sick leave up to 10 days
  • If a person has not recovered within the allotted time, then a special medical commission extends the period of sick leave for another 15 days. It is important that the commission cannot extend sick leave for more than 15 days at a time.

After recovery and return to work, the deadline for submitting sick leave to the accounting department of the enterprise is no later than 6 months!

You can receive the hospital benefits themselves along with the advance payment, or wages.

Filling out sick leave by a doctor in 2018

Correctly filling out a sick leave form very important. First of all, this is important for the doctor who prescribes sick leave and for the accountant of the enterprise where the patient works. But it doesn’t hurt the workers themselves to see sick leave sample, so you know what to pay attention to in order to avoid correcting errors.

How to fill out sick leave correctly in 2018

Basic rules for filling out sick leave in 2018:

  1. Filled out in Russian
  2. Printed capital letters
  3. Black ink
  4. Starting from the very first cell in the graph
  5. You cannot go beyond the boundaries of cells
  6. The sick leave form can be filled out with a gel pen (BUT NOT a BALLPOINT pen), or printed on a computer.
  7. Medical corrections when filling out a sick leave certificate are not allowed.
  8. The diagnosis or reason for sick leave is not indicated. Instead, a special code is entered, where: 01 – illness, 02 – worker injury, 03 – quarantine. This is done to maintain anonymity and inviolability of medical confidentiality.

Our users often write about errors when filling out sick leave, so the team medical portal 47medportal. ru, strongly advises you to use these rules and check that sick leave is filled out correctly.

Filling out sick leave by an employer in 2018

It is important for any employer to understand that if he accepts sick leave filled out with medical errors, the Social Insurance Fund has the right to refuse compensation Money to such an employer.

Here are a few basic rules for filling out sick leave for 2018:

  • The name of the institution can be indicated either in full or in abbreviated form. That is, if the name of the institution does not fit into 29 cells, then you simply interrupt the name, but in no case go beyond the cells.
  • The employer must fill out the “Employment start date” column if employment contract was terminated or cancelled.
  • You can find a sick leave calculator on the Social Insurance Fund website at the following link (http://portal.fss.ru/fss/sicklist/guest).

Accrual of sick leave

In this final chapter, we would like to summarize accrual of sick leave in 2018 year. If we draw a line under the entire article, then the bottom line is the following:

  1. Sick leave accrual will be calculated based on a person’s earnings for 2016 and 2017
  2. The upper limit of the maximum possible earnings was increased; in 2018 it is 1,473,000 rubles
  3. The minimum wage (SMW) has also been increased - from January 1 it is equal to 9,489 rubles, which will also significantly affect accrual of sick leave
  4. The number of days by which the total two-year earnings will be divided = 730 days, and for maternity leave= 731 days for 2018.

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Russians can expect several innovations regarding the calculation of sick leave. They will come into force by 2018.

Details about sick leave in 2018

  1. The Ministry of Health has introduced a number of innovations for paying sick leave for 2018;
  2. In 2018, payments will come from the Social Insurance Fund;
  3. The longest period for issuing a sick leave certificate without extension is fifteen calendar days;
  4. The renewal of the document is carried out by the medical commission;
  5. The increase in the payment amount depends on the employee’s length of service;
  6. The resigned employee claims 60% of payments under the act of incapacity for work.

A person is not immune from diseases. Whether it's a seasonal cold or appendicitis, your superiors will have to be notified about it.

Sick leave in 2018

This is a paper received in accordance with the order of the Ministry of Health and Social Services. development No. 624n. Such work can be carried out by an organization with a license.

The form is the same for all organizations. The paper is filled out by the doctor by hand or on the computer. If there is an error, a duplicate is issued. The paper confirms the employee's absence from work. You need to get it individually. Money is given out every day.

See also:

How to register with the Employment Center in 2018

Other issuance criteria:

  1. Caring for a sick person;
  2. Quarantine;
  3. Prosthetics;
  4. Aftercare in sanatoriums.

Registration of sick leave in 2018

To cover the costs of treatment, you need to issue a sick leave certificate. He will give the right to receive cash payments. To receive it, you must visit a medical facility.

The doctor confirms the paper as proof of the disease. You can pick up the document at the reception after presenting your passport. No insurance policy required.

Registration is carried out at the request of the patient when visiting a doctor or during the closure of sick leave.

A document issued abroad can be legalized in medical institution. Then apply for payments.

Time for issuing sick leave

The maximum time is fifteen days. The paramedic or dentist issues a sheet for up to ten days. To increase the term, it is necessary to collect a commission. If the result is positive, the time will be extended.

The extension depends on the type of disease:

  1. The maximum period is ten months;
  2. Trauma, tuberculosis, reconstructive surgery - twelve months. (extension frequency is fifteen calendar days). Only with positive current.
  3. Four months - with a negative prognosis. Then the person is sent to MSEC for re-examination.

See also:

The Ministry of Labor intends to increase unemployment benefits in 2018

Calculation of sick leave in 2018

By 2018, a number of changes will be made to the leaflet registration procedure. Previously, the first three days of illness were paid by the employer, and the next - by the Social Insurance Fund.

From now on, only the fund will deal with the payment. If the company declares itself bankrupt, the fund will pay benefits. You can receive money by card or via mail.

Without experience:

  1. The main indicator is wages for twenty-four months;
  2. Calendar days for two years.

With experience:

  1. More than eight years - one hundred percent payment of the amount of wages;
  2. Less than eight, but more than five - eighty percent of wages;
  3. Less than five years - sixty percent.

If you have not received wages for the last two years, the disability benefit will be equal to the minimum wage (7,500 rubles).

For calculation you will need:

  • Total salary for twenty-four months;
  • The number of calendar days for two years is equal to seven hundred and thirty;
  • Opening hours or lack thereof.

Formula: (salary * 24): calendar days for two years (730) * length of service coefficient * number of sick days.

The grounds for payment of temporary disability benefits are:

  • employee illness;
  • employee injury;
  • follow-up treatment in sanatorium-resort organizations immediately after treatment medical care in stationary conditions;
  • prosthetics in a hospital specialized institution;
  • quarantine of the insured person;
  • caring for a sick family member;
  • caring for a child under seven years of age who is in quarantine, or for another incapacitated family member.

There are three grounds for reducing the amount of benefits and even refusing to grant them. They are listed in:

  1. Violation by the insured person without good reason during a period of temporary disability of the regime prescribed by the attending physician.
  2. Failure of the insured person to appear without good reason at the appointed time for a medical examination or for a medical and social examination.
  3. Illness or injury caused by alcohol, drugs, or toxic intoxication.

For payment of benefits, no more than six months must pass from the date of restoration of working capacity. Also, benefits are paid to the insured person within 30 calendar days from the date of dismissal.

  • If an employee is employed by several employers and has worked for them for two previous calendar years, then benefits are paid for all places of work based on average earnings during work. An employee must bring a certificate of incapacity for work to each place of work.
  • If an employee is employed by several employers, but in the two previous calendar years he worked in other places, then the benefit is paid at one of the last places of work of the employee’s choice. For this you need: a certificate of incapacity for work, a salary certificate from another employer, a certificate from another employer stating that he did not pay benefits.
  • If an employee is employed by several employers, and in the two previous calendar years he was employed by both these and other employers, he can do the following: take several certificates of incapacity for work for each employer or issue one certificate for one of the last places of work in his own way. choice.

According to , if on the day of applying for temporary disability benefits an employee does not have a certificate of the amount of earnings that is necessary to assign the benefit, then the benefit is assigned on the basis of information and documents available to the employer. After the employee submits a certificate of the amount of earnings, benefits are recalculated for the entire past period, but not more than for three years preceding the day the certificate was submitted.

Calculation of sick leave in 2019

To calculate sick leave in 2019, it is important to take into account a number of indicators:

  • calculation period - 2017 and 2018;
  • maximum amount payments for calculating benefits in 2019 - RUB 1,570,000. It is formed from the amounts that were the maximum bases for payment of insurance premiums for 2017 (RUB 755,000) and 2018 (RUB 815,000);
  • number of days in the billing period - 730 (constant);
  • the maximum average daily earnings per day of illness is RUB 2,150.68. ((755,000 + 815,000) / 730);
  • minimum size benefits are calculated based on the minimum wage. Formula for calculation: Minimum wage × 24 months. / 730 days.

The minimum wage for calculating sick leave becomes necessary in cases where the employee has no income in the previous two years or his work experience is less than six months.

From January 1, 2019, the minimum wage increased to 11,280 rubles. Regions, as before, have the right to adjust the minimum wage locally, but on the condition that the regional minimum wage cannot be lower than the federal level.

In connection with the increase in the minimum wage, the minimum wage also increases sick leave benefit. The minimum average daily earnings is calculated using the formula minimum wage × 24 / 730. Thus, in 2019 the minimum wage will be 11,280 × 24 / 730 = 370.85 rubles.

  • Maximum size benefits are provided only to those employees who have 8 years or more of insurance experience.

If the insurance period is less than six months, then the amount of the benefit is calculated based on the minimum wage.

If the insurance period is up to 5 years, then the benefit amount is 60% of average earnings. The maximum amount of sick leave in this case is: 1,290.40 rubles. (2,150.68 × 60%).

If the insurance period is from 5 to 8 years, then the benefit amount is 80% of average earnings. The maximum amount of sick leave in this case is: 1,720.54 rubles. (2,150.68 × 80%).

If the insurance period is more than 8 years, then the benefit amount is 100% of average earnings. The maximum amount of sick leave in this case is 2,150.68 rubles.

  • In regions and localities in which regional coefficients are applied to wages, the amount of benefits is determined taking them into account.

The procedure for calculating sick leave in 2019 has been established. They propose the following algorithm:

1. Determination of the average employee’s earnings for the billing period.

For this purpose, the previous two calendar years are taken (2017 and 2018) and all types of payments and other remuneration are taken into account in an amount not exceeding that established in accordance with and in accordance with the legislation of the Russian Federation on taxes and fees for the corresponding calendar year the maximum amount of the base for calculating insurance contributions to the Social Insurance Fund.

According to, when including bonuses and remunerations in average earnings, you need to take into account some features:

  • monthly bonuses and remunerations paid along with the salary of a given month are included in the earnings of the month for which they are accrued;
  • bonuses (except for monthly bonuses and remunerations paid along with the salary of a given month), remunerations based on the results of work for the quarter, for the year, one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, one-time bonuses for particularly important the task is included in earnings in the amount of accrued amounts in the billing period.

2. Determination of the average daily earnings of an employee.

For this, the formula is used: the amount of average earnings for the billing period / 730.

When determining the average daily earnings, there may be situations when the employee in the billing period, for example, had no earnings or his average earnings at that time calculated for a full calendar month turns out to be below the minimum wage. What to do in such cases?

The average daily earnings should be determined as follows: Minimum wage × 24 / 730

If actual average daily earnings are greater than the maximum average daily earnings, a cap must be used.

3. Determination of the amount of daily allowance.

Calculated using the formula: average daily earnings × benefit amount as a percentage, taking into account insurance period

4. Calculation of the amount of benefits.

The amount of the benefit is determined as follows: the amount of the daily benefit (taking into account the maximum amount and the insurance period) × the number of calendar days falling during the period of temporary disability.

It must be remembered that when calculating benefits, days falling during certain periods are excluded from the number of calendar days for which it is paid:

  • the period of release of the employee from work with full or partial retention of wages or without payment, with the exception of cases of loss of ability to work due to illness or injury during the period of annual paid leave;
  • period of suspension from work, if wages are not accrued for this period;
  • period of detention or administrative arrest;
  • period of the forensic medical examination;
  • downtime period, with the exception of cases of temporary disability that occurred before the downtime period and continues during the downtime period.

When determining the amount of benefits, non-working holidays are included in the number of calendar days taken into account.

Sick leave calculator

The free sick leave calculator from the service will help you quickly calculate temporary disability benefits (sick leave) in accordance with all the rules.

When calculating benefits, all important restrictions are taken into account. The calculator contains tips with links to articles of regulatory documents.

During sick leave, the employee receives certain benefits. They are provided only when the employee has provided an official certificate. Payments will be calculated in a special manner specified in the acts.

Changes in 2018

The calculation of sick leave payments is regulated by Federal Law No. 255 “On Insurance” dated December 29, 2006, as amended on May 1, 2017. Let's look at the main changes for 2018:

  • The time to establish the base will be 2016 and 2017.
  • The salary limit from which calculations can be made is 1,473,000 rubles.
  • from the beginning of 2018 is equal to 9,489 rubles.
  • The number of days is 730 (for standard cases).
  • The number of days when calculating maternity leave is 731 days.

During the first 3 days of incapacity for work, benefits must be paid by the employer. In subsequent days, funds are credited from the Social Insurance Fund. The benefit will be determined based on the salary for 2 years. That is, these are 2016 and 2017. For each of these years a certain limit is set:

  • For 2016 this is 718 thousand rubles.
  • For 2017 this is 755 thousand rubles.

That is, if an employee earned more than 755,000 rubles in 2017, the amount above the limit will not be taken into account in the calculations. To determine the benefit, you need to establish a daily salary. In 2018, the maximum amount of this earnings will be 2017.81 rubles. This amount can be found using these calculations:

(718 thousand + 755 rubles): 730 days.

Another significant innovation is a change in the size of the minimum wage. Now it is 9,489 instead of 7,800 rubles in 2017. The minimum wage is the basis for calculation in the following cases:

  • No income for 2 years.
  • The salary is equal to or lower than the minimum wage.
  • The experience is less than six months.

In 2018, the smallest daily payment amount was 311.97 rubles. The employee's actual salary may be less than this amount. The amount taken into account for the calculation is exactly 311.97 rubles.

When calculating, you need to take into account the employee’s length of service:

  • Employees with 8 years or more of experience receive 100% of the benefit.
  • 80% of the payments are received by employees with 5-8 years of experience.
  • 60% of the payments are received by employees with 5 years of experience or less.

IMPORTANT! If there are in the regions, they must be taken into account when determining the amount of the benefit.

Additional features

The benefit amount is determined based on these three factors:

  • Insurance experience.
  • Salary.
  • Official employment.

IMPORTANT! The benefit is paid only when the employee is officially employed. Otherwise, insurance premiums are not deducted from his salary. Consequently, no amount is accumulated for disability payments.

ATTENTION! Dismissed specialists can receive benefits if they fall ill within a month from the date of termination of the employment agreement. If the enterprise was closed, you need to contact local insurance structures for payments.

When can you receive payments?

In the new year, payments are due in the following cases:

  • Illness and injury.
  • Caring for children or incapacitated close relatives.
  • If people are subject to quarantine.
  • Rehabilitation period.
  • Prosthetics.
  • Pregnancy.

FOR YOUR INFORMATION! Only those employees who have provided an officially issued certificate of incapacity for work will be able to receive the benefit.

The procedure for determining payments for sick leave in case of illness

The benefit is accrued within 10 days from the date of provision of the certificate of incapacity for work. Payment is made on the date of the next salary. The benefit is accrued not only for working days, but also for weekends/holidays. You can receive benefits for six months (based on Articles 12 and 15 of Federal Law No. 255).

The first step is to calculate your salary per day. Daily payment refers to payments from which contributions to the Social Insurance Fund are calculated. That is, you need to establish wages for 2016 and 2017, and then divide this amount by the number of days (730 days).

What to do if a specialist was employed by another organization in 2016 or 2017? A person needs to send a request to a former employer. The latter is required to provide a certificate of earnings. It is compiled according to form No. 182n.

The next step is to determine the daily allowance:

Daily salary * Percentage determined by insurance experience.

The specifics of the calculations are specified in Order of the Ministry of Health and Social Development No. 91 of February 6, 2007. The length of service includes these segments:

  • Activities based on an employment agreement.
  • Civil service.
  • Other activities during which deductions were made.

Benefit * number of days of incapacity for work.

The amount obtained as a result of the calculations must be withheld. The basis is paragraph 1 of Article 217 of the Tax Code of the Russian Federation. Contributions do not need to be deducted from benefits.

Examples of calculations under various circumstances

The calculation procedure varies depending on the specific circumstances.

Earnings exceed the limit

The employee took 10 days leave. In 2016, the employee’s salary amounted to 690 thousand rubles, in 2017 – 815 thousand rubles. The amount for two years will be 1,505,000 rubles. Work experience is 7 years.

The salary limit in 2018 is 1,473,000 rubles. That is, the benefit will be set precisely from this limit. The average daily salary will be 2,017.81 rubles (1,473,000/730). The employee's work experience is 7 years. That is, the benefit is calculated at the rate of 80%. It is necessary to make these calculations: 2,017.81 * 80% = 1,614.25 rubles.

In the future, it is necessary to determine the benefit for the entire period: 1,614.25 * 10 days = 16,142.50 rubles. It is this amount that will be transferred on the date of the next salary payment.

Earnings equal to minimum wage

The specialist got a job at the organization on November 1, 2017. She provided a certificate of incapacity for work in February 2018. The disease lasted for 11 days. This was the specialist’s first job, and therefore she had no other salary.

The employee's insurance coverage is less than 6 months. Consequently, the benefit will be accrued at 60%. The calculation is made on the basis of the minimum wage, which is 9,489 rubles. First, the average daily salary is determined: 9,489 rubles * 24 months = 311.97 rubles.

The next step is to determine the daily allowance: 311.97 rubles * 60% = 187.18 rubles. The total benefit for the period of illness will be 2,058.98 rubles (187.18 rubles * 11 days).

IMPORTANT! Volume of payments for full month with an experience of less than six months, it cannot be higher than the minimum wage on the basis of paragraph 6 of Article 7 of Federal Law No. 255.

Part-time work benefit

Some employees are working reduced hours. The latter benefits not only employees, but also employers. The latter, with the help of this tool, stop the decrease in revenue levels and prevent the formation of a shortage of funds. That is, a shorter working day promotes savings.

If an employee works part-time, the amount of benefits is determined according to general rules. However, a number of significant nuances need to be taken into account. In particular, the benefit is determined based on actual earnings. In this case, the number of hours worked does not need to be taken into account.

To establish the average daily payment, it is necessary to divide the salary for the last 2 years by 730 days. However, the average salary of a specialist cannot be lower than the minimum wage. Earnings cannot be reduced due to shortened hours. In the event that the salary is less than the minimum wage, calculations should be based on the minimum wage.

Daily earnings, determined based on the minimum wage, must be reduced in proportion to the actual length of the working day. However, the considered rule can only be used when a shortened working day is introduced no later than the day the disability is recorded. Some employers try to cheat. They introduce a shortened day when the employee is already on sick leave. This is done to save money. However, such a measure is not legal. The employee can challenge it.

Calculation example

The secretary of the organization works 4 hours a day on a regular five-day week. The disease was discovered in January. The sheet was issued for 5 days. Let's look at a worker's earnings over the past two years:

  • 50 thousand rubles in 2016
  • 65 thousand rubles in 2017

The specialist's insurance experience is 6 years. First, the employer needs to determine the average daily salary. To do this, the following calculations are made: (50 thousand rubles + 65 thousand rubles) / 730 days = 157.53 rubles.

The average daily salary, determined on the basis of the minimum wage, is 311.97 rubles. That is, the salary obtained as a result of calculations is less than the minimum. For this reason, further calculations must be performed on the basis of the minimum wage (311.97 rubles). Daily earnings must be changed to the shortened schedule coefficient: 311.97 / 8 hours * 4 hours = 155.98 rubles.

The last step is to establish benefits based on length of service: 155.98 rubles * 80% * 5 days = 632.92 rubles. The 80% coefficient is the result of six years of work experience.

Features of calculating benefits for accounting

Payments under the BiR are established on the basis of Federal Law No. 255 of December 29, 2006 and Government Resolution No. 375 of June 15, 2007. The duration of the holiday according to the BiR is equal to these values:

  • 140 days at normal course.
  • 156 days for complications.
  • 194 days for twins or triplets.

To receive money, the employee must provide the employer with a certificate of incapacity for work and a statement. Applications must be submitted at 30 weeks of pregnancy. If a woman is expecting twins or triplets, the application must be submitted at 28 weeks. The manager must assign and determine the amount of benefits within 10 days. The benefit is transferred in a single payment.

ATTENTION! Adoptive parents of babies under 3 months can also receive payments. The benefit is calculated on the basis of adoption papers.

Calculation example

A woman goes on vacation. The salary of a specialist is 33,000 rubles. Over the course of two years, she once went on sick leave for a month. The payment for this period amounted to 21 thousand rubles. The calculations will be as follows: (33,000 * 23 + 21,000) / 731 – 30 = 1,112.70 rubles.

The standard billing period is 730 days. However, when determining pure maternity days, it is equal to 731 days.

The specialist is expecting one child. Pregnancy does not involve complications, and therefore the duration of the vacation is 140 days. Therefore, these calculations are performed: 1,112.70 * 140 = 155,778 rubles.

This is exactly the size of maternity benefits.

Limit amounts of payments for BiR in 2018

The maximum volume is set based on the volume of the base for determining social security contributions. Let's consider the maximum payment volumes:

  • 282,106 rubles - with a vacation of 140 days.
  • 314,347 rubles - with a vacation of 156 days.
  • 390,919 rubles - with a vacation of 194 days.

The salary limit when determining maternity leave is 61,375 rubles.

Determination of payments for accounting when working part-time

A woman who has been working part-time for more than two years has the right to request compensation from each organization in which she worked. There are these options for receiving payments:

  • If a woman’s place of work has not changed in 2 years, she receives benefits from two organizations at once. That is, she needs to issue two certificates of incapacity for work.
  • If one of the employee’s places of work changes, benefits can only be requested from one company of your choice. The woman must confirm that she does not receive payments from other organizations.

FOR YOUR INFORMATION! Part-time work involves working in two companies. One place of work will be the main one, and the second will be an additional one.

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