Legislation Russian Federation The following types of benefits paid out of the funds of the FSS of the Russian Federation are established:

Temporary Disability Allowance;
- allowance for pregnancy and childbirth;
- lump sum at the birth of a child;
- allowance for the period of parental leave until the child reaches the age of one and a half years;
- allowance for the adoption of a child;
- payment of additional days off for the care of children with disabilities until they reach 18 years of age;
- funeral allowance.

These benefits are issued to citizens who are covered by the state social.

The benefit is granted if the application was followed no later than six months from the date of restoration of working capacity or the establishment of disability, the end of maternity leave, the birth of a child or from the date of death. At the same time, temporary disability benefits for the past time are issued no more than 12 months from the date of application for benefits.

According to Art. 183 of the Labor Code of the Russian Federation in case of temporary disability pays the employee temporary disability benefits. The procedure, amounts and conditions for their payment are established by federal law.

Cases of issuing temporary disability benefits

According to clause 7 of the Basic Conditions for Providing State Social Insurance Benefits, approved by Resolution No. 191 of the Council of Ministers and the All-Union Central Council of Trade Unions, temporary disability benefits are issued in the following cases:

In case of illness (or injury) associated with disability;
- when you are on a sanatorium-and-spa treatment;
- in case of illness of a family member in case of need to care for him;
- during quarantine;
- in case of temporary transfer to another job due to tuberculosis or occupational disease;
- in case of prosthetics with placement in a hospital for prosthetics of the enterprise.

The basis for the appointment of temporary disability benefits is a sick leave issued in accordance with the established procedure (disability certificate).

The disability certificate is issued:

Citizens of the Russian Federation, foreign citizens, including citizens - members of the CIS, stateless persons, refugees and internally displaced persons working at enterprises, organizations and institutions of the Russian Federation, regardless of them;
- citizens who have disability or maternity leave occurred within a month after work for good reasons; - citizens recognized as unemployed and registered with the territorial bodies of labor and employment of the population;
- former servicemen dismissed from military service from the Armed Forces of the Russian Federation, if disability occurred within a month after the dismissal.

Temporary Disability Benefits

federal law No. 202 FZ "On the budget of the Fund social insurance The Russian Federation (hereinafter - Law No. 202 FZ) establishes the maximum amount of benefits for temporary disability, as well as for pregnancy and childbirth. For a full calendar month, it cannot exceed 12,480 rubles. According to paragraph 3 of Art. 8 of Law No. 202 FZ in areas and localities in which the regional coefficient k is applied in the prescribed manner, the maximum amount of temporary disability benefits, benefits for pregnancy and childbirth is determined taking into account these coefficients.

The new procedure for calculating temporary disability benefits and maternity benefits, which is approved by Law No. 202 FZ. The procedure for applying this law is explained in the letter of the FSS of Russia No. 0218/07306.

According to Art. 2 of Federal Law No. 190 FZ "On providing benefits for compulsory social insurance to citizens working in organizations and individual entrepreneurs applying special tax regimes, and some other categories of citizens" (hereinafter - Law No. 190 FZ) to citizens working under contracts concluded with organizations or individual entrepreneurs who apply special tax regimes, temporary disability benefits (except for temporary disability benefits due to an accident at work or occupational disease) are paid from the following sources:

Funds of the FSS of the Russian Federation - in terms of the amount of benefits that do not exceed for a full calendar month one minimum wage established by federal law;
- funds of employers - in terms of the amount of benefits exceeding one minimum wage established by federal law.

It should be noted that organizations or individual entrepreneurs applying special tax regimes have the right to voluntarily pay to the FSS of the Russian Federation insurance premiums for social insurance of employees in case of temporary disability in the amount of 3% of the tax base, determined in accordance with Ch. 24 of the Tax Code of the Russian Federation for the corresponding category of payers.

Law No. 202 FZ establishes new order payment of sheets of temporary disability. According to Art. 8 of Law No. 202 FZ, temporary disability benefits due to illness or injury (with the exception of accidents at work and occupational diseases) are paid to the insured for the first two days of temporary disability at the expense of the employer, and from the third day of temporary disability - at the expense of the FSS of the Russian Federation in in the prescribed manner.

With regard to temporary disability benefits in connection with the need to care for a sick family member or child, during quarantine, as well as if the employee was suspended from work due to a contagious disease of those around him, and in other cases determined by regulatory enactments and not related to diseases, as well as in connection with an accident at work and an occupational disease, maternity leave, the benefit is paid from the first day of the onset insured event at the expense of the FSS of the Russian Federation.

Due own funds the employer pays the employee for missed work, not calendar days. In calendar days, only the period of incapacity for work is determined, and the organization issues benefits to its employee for the working days (hours) actually missed due to illness, provided for by the work schedule.

Calculation of temporary disability benefits

The temporary disability benefit is calculated on the basis of average earnings. The Tax Code of the Russian Federation requires the calculation of the average wage based on the actual wages accrued and the hours actually worked.

Example

The employee was sick from Friday to Monday inclusive. According to the work schedule, Friday and Monday are working days, and Saturday and Sunday are days off. The employer from his own funds pays the employee only one missed day - Friday.

In 2014, temporary disability benefits and maternity benefits are calculated from the average earnings at the place of work for the last 12 calendar months, taking into account continuous seniority.

In the general case, the length of service is considered continuous if, when moving from one job to another, the break did not exceed one month. Particular cases of calculating the continuous work experience are described in the Rules for calculating the continuous work experience of workers and employees when assigning benefits for state social insurance, approved by Resolution of the Council of Ministers No. 252.

Employees receive temporary disability benefits:

1) in the amount of 100%:
- sick as a result of injury, concussion, injury or disease received in the performance of international duty;
- workers and employees with continuous work experience of 8 or more years;
- sick as a result of a labor injury or occupational disease;
- having three or more children under the age of 16 (and if children study, then up to 18 years);
sick as a result of an accident Chernobyl nuclear power plant;
- disabled people of the Great Patriotic War and other invalids, equated with respect to benefits to invalids of the Great Patriotic War;
- working in the regions of the Far North and equivalent areas;
2) in the amount of 80% of earnings:
- workers and employees with a continuous work experience of 5 to 8 years;
- round orphans under the age of 21 with continuous work experience of up to 5 years.
3) in the amount of 50% of earnings, regardless of the length of service:
- employees receiving benefits for the care of a child under 14 years of age for the period from the 8th to the 14th calendar day of illness;
- single parents and wives of conscripts who receive allowance for caring for a child under 14 from the 11th to the 14th calendar day of illness.

If the employer has decided to pay sick leave based on actual earnings and continuous experience, then you need to decide:

1) whether the amounts exceeding the maximum limit of the monthly allowance are additional payments and are not included in the temporary disability allowance;
2) such payment is a part of the amount paid on sick leave.

Since the legislation of the Russian Federation does not clearly define whether this amount includes payment by the employer for the first two days, two options are possible.

Option one. According to Art. 8 of Federal Law No. 202 FZ, the maximum amount of benefits that an employee will receive at the expense of the organization's funds is calculated as follows: 12,480 rubles. must be divided by the number of working days of the month in which the employee was sick and multiplied by two (this calculation corresponds to that given in the letter of the FSS of the Russian Federation No. 0218/07773). The FSS of the Russian Federation determines the amount of the benefit, taking into account the continuous work experience (letter No. 0218/057418, taking into account the provisions of paragraph 25 of the Basic conditions for providing benefits for state social insurance, approved by the Council of Ministers and the All-Union Central Council of Trade Unions No. 191).

If you follow this approach, then the amount of the benefit will exceed the maximum amount. Law No. 202 FZ established the maximum amount specifically for the allowance, therefore, the amounts paid by the organization in excess of the established amount, but taking into account the continuous length of service, will be an additional payment, and not part of the allowance. Then the organization can take into account when taxing profits only the amount of payments for two days of the employee's illness, and the additional payment to the actual earnings for these days cannot be included in expenses. However, if such a payment is provided for by an employment contract, then the organization has the right to take it into account as part of labor costs (clause 25) and accrue UST (clause 1, 3).

Option two. In this case, both the funds received from the FSS of the Russian Federation and the additional payment to actual earnings can be considered an allowance. The insured person (employee) has the right to timely receive insurance coverage in accordance with paragraph 1 of Art. 10 FZ N9 165 FZ "On the basics of compulsory social insurance") (hereinafter - Law No. 165 FZ). Article 12 of Law No. 165 FZ provides for the obligation of policyholders to pay insurance coverage, including at their own expense. Law No. 202FZ determines the maximum amount of benefits only at the expense of the FSS of the Russian Federation and does not regulate employer compensation, therefore, payment in excess of the maximum amount for the first two days, calculated taking into account continuous work experience, will be part of the temporary disability benefit. This can also be extended to pay in excess of the maximum amount of the rest of the period of temporary incapacity for work, calculated on the basis of continuous service.

Compensation for the first two days of illness in excess of the maximum amount, the organization takes into account as part of other expenses ( subparagraph 48 of paragraph 1), and payments for subsequent days in excess of the maximum amount - as labor costs (paragraph 15 of article 255 of the Tax Code RF). The amount of UST from the surcharge is not charged (), provided that it is not provided for in the employment contract and is not taken into account as expenses when calculating profits.

Maternity allowance

Categories of women eligible for maternity benefits

According to Art. 6 of the Federal Law No. 81 FZ “On State Benefits for Citizens with Children” (hereinafter - Law No. 81 FZ), the following have the right to maternity benefits:

Women subject to state social insurance, as well as women dismissed in connection with the liquidation of enterprises, institutions and organizations, within 12 months preceding the day they were recognized as unemployed in the prescribed manner;
- women. Out-of-work students in educational institutions primary vocational, secondary vocational and higher vocational education and institutions of postgraduate professional education;
- women undergoing military service under a contract, serving as private and commanding officers in internal affairs bodies, in institutions and bodies of the penitentiary system;
- women from among the civilian personnel of military formations of the Russian Federation located on the territories of foreign states, in cases provided for by international treaties of the Russian Federation;
- women, whose categories are established by Article 6 of Law No. 81 of the Federal Law, when they adopt a child (children).

Women who did not work or study before giving birth are not entitled to receive benefits for pregnancy and childbirth.

The basis for granting maternity leave and payment of benefits is a certificate of incapacity for work issued by a medical institution in the prescribed manner.

The procedure for calculating and paying benefits for pregnancy and childbirth

The benefit for pregnancy and childbirth is paid for the period of maternity leave of 70 (in case of multiple pregnancy - 84) calendar days before childbirth and 70 (in case of complicated childbirth - 86, in case of birth of two or more children - 110) calendar days after childbirth .

Maternity leave is calculated in total and is granted to the woman in full, regardless of the number of days actually used before childbirth.

When adopting a child (children) under the age of three months, the maternity benefit is paid for the period from the date of its adoption until the expiration of 70 calendar days (in case of simultaneous adoption of two or more children - 110 calendar days) from the date of birth of the child (children) .

The allowance for pregnancy and childbirth is established in the amount of:

Average earnings (income) at the place of work for the last 12 calendar months preceding the month of maternity leave, taking into account continuous work experience and other conditions established by the legislation of the Russian Federation - for women subject to state social insurance, as well as for women from among civil personnel of military formations of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation;
- 300 rubles - women dismissed in connection with the liquidation of enterprises, institutions and organizations within 12 months preceding the day they were recognized as unemployed in the prescribed manner;
- Scholarships - for women studying off-duty in educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate professional education;
- allowance- women undergoing military service under a contract, serving as private and commanding personnel in internal affairs bodies, in the state fire service, in institutions and bodies of the penitentiary system.

The letter of the FSS of the Russian Federation No. 0218/0781 “On the calculation of benefits for pregnancy and childbirth” states that, according to the explanation of the Ministry of Health and social development RF No. 1608BC until the adoption of the relevant legislative acts, the maternity allowance is paid in the amount of average earnings, regardless of the length of continuous work experience, taking into account the established maximum allowance.

The average earnings (income) for calculating benefits for pregnancy and childbirth is determined in the manner established for calculating benefits for temporary disability.

According to the letter of the FSS RF No. 0218/076474. When calculating benefits for pregnancy and childbirth, the composition of earnings includes payments in non-monetary form - goods of own production, if such payments are wages.

Lump-sum allowance for women registered in medical institutions in early pregnancy

Women who are registered with the medical institutions in early pregnancy (up to 12 weeks).

According to Art. 10 of Law No. 81 FZ, a one-time allowance is paid on the basis of a certificate from a antenatal clinic or other medical institution that registered a woman in the early stages of pregnancy, in the amount of 300 rubles. simultaneously with the maternity allowance, if the certificate of registration is provided simultaneously with the documents for the appointment of the maternity allowance, or within 10 days after the submission of the certificate of registration in the early stages of pregnancy, if the specified certificate is provided later.

One-time allowance at the birth of a child

The right to a one-time allowance at birth (adoption under the age of three months) of a child has one of the parents or a person replacing him. In the event of the birth (adoption) of two or more children, the specified allowance is paid for each child.

To receive a grant, you must submit the following documents to the accounting department of the enterprise:

Application for the grant;
- certificate of birth of a child, issued by the registry office;
- a certificate from the place of work (study) of the second parent stating that this allowance was not assigned to him (if the allowance is assigned on the basis of a duplicate birth certificate).

A one-time allowance is also paid to those citizens who did not work before the birth of the child. In this case, the payment of benefits is made by the authorities.

Monthly allowance for the period of parental leave until the child reaches the age of one and a half years

Right to monthly allowance for the period of parental leave until the child reaches the age of one and a half years have:

Mothers or fathers, other relatives and guardians who actually care for the child, subject to state social insurance;
- mothers studying out of work in educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate professional education;
- mothers undergoing military service under a contract, serving as private and commanding personnel in internal affairs bodies, in institutions and bodies of the penitentiary system;
- mothers from among the civilian personnel of military formations of the Russian Federation located on the territories of foreign states, in cases stipulated by international treaties of the Russian Federation;
- mothers dismissed during pregnancy, maternity leave, parental leave until the child reaches the age of one and a half years in connection with the liquidation of enterprises, institutions and organizations, including from enterprises, institutions and organizations, or military units located outside the Russian Federation;
- mothers dismissed during pregnancy, maternity leave, parental leave before the child reaches the age of one and a half years due to the expiration of their employment contract (contract) in military units located outside the Russian Federation, or in connection with transfer of her husband from such military units to the Russian Federation.

If during the period a woman is on leave to care for a child until she reaches the age of one and a half years, maternity leave begins, the woman has the right to choose one of the two types of benefits paid during the periods of the corresponding holidays.

To apply for a grant, the following documents must be submitted to the accounting department of the enterprise:

Application for the grant;
- a copy of the child's birth certificate; - a copy of the order on granting parental leave.

Adoption allowance

According to employees who have adopted a child, leave is granted for the period from the date of adoption until the expiration of 70 calendar days from the date of birth of the adopted child, and in case of simultaneous adoption of two or more children - 110 calendar days from the date of their birth. Therefore, leave is granted for the adoption of children under the age of 70 days.

At the request of employees who have adopted a child (children), they are granted parental leave until they reach the age of three years. In the event of the adoption of a child (children) by both spouses, these holidays are granted to one of the spouses at their discretion.

At the request of employees who have adopted a child, they are granted parental leave until the child reaches the age of three.

The procedure for granting leave when adopting a child is determined by Decree of the Government of the Russian Federation No. 719.

When adopting a child, the following are assigned and paid:

One-time allowance for the adoption of a child;
- allowance for the period of leave when adopting a child, which is assigned and paid in the manner and in the amount established for benefits for pregnancy and childbirth;
- monthly allowance for childcare until the child reaches the age of one and a half years.

To receive leave to care for an adopted child, the following documents are submitted:

Application for leave, indicating its duration;
- a decision or a copy of the court decision on establishing the adoption of a child;
- A copy of the child's birth certificate.

Women who have adopted a child may, at their request, be granted maternity leave of the same duration instead of leave to adopt a child. The basis for granting maternity leave to children is a sick leave and an application.

Payment for four additional days off to care for children with disabilities

According to one of the parents (guardian, custodian), four additional paid days off per month are provided for caring for children with disabilities and people with disabilities from childhood until they reach the age of eighteen, upon his written application, which can be used by one of the indicated persons or divided by them between themselves at their discretion.

Additional days off are provided by order (instruction) of the administration on the basis of:

Applications for additional days off;
- certificates of authorities social protection on the disability of the child, indicating that the child is not kept in a specialized children's institution on full state support. Such certificate is submitted annually;
- certificates from the place of work of the other parent stating that at the time of the application, additional days off in the same calendar month were not provided to him or were provided partially. Help is provided with each call;
- a document (or a copy thereof) confirming that the other parent is not in an employment relationship with the employer or is a self-employed person, in appropriate cases. Such a document is submitted with each application. Additional paid days off are not provided if the parent is on the next paid leave, unpaid leave, parental leave until he reaches the age of one and a half years. During this period, additional days off may be granted to the other parent.

Payment for additional days off is made at the expense of the FSS of the Russian Federation in the amount of average earnings. The calculation of the average wage is based on the actual accrued wages and the actual hours worked for the 12 months preceding the date of payment.

Burial allowance

According to Art. 9 and 10 of Federal Law No. 8 FZ “On Burial and Funeral Affairs”, a spouse, close relatives, other relatives, legal representative or other person who has assumed the obligation to bury the deceased is guaranteed the following list of services free of charge:

Registration of documents necessary for burial;
- provision and delivery of a coffin and other items necessary for burial;
- transportation of the body (remains) of the deceased to the cemetery (crematorium);
- burial (cremation followed by the issuance of an urn with ashes).

The cost of the guaranteed list of services reimbursed from the funds of the FSS of the Russian Federation. In areas and localities where a regional coefficient for wages, this amount is determined taking into account the regional coefficient.

Benefit Accounting

The accrual of benefits in the part paid at the expense of state social insurance funds is reflected in the accounting records in the debit of account 69 "Calculations for social insurance and security", subaccount 691 "Calculations for social insurance", in correspondence with the credit of account 70 "Calculations with personnel for wages."

The amount of the benefit paid minus the withheld personal income tax in accordance with the Instructions for the Application of Financial and Economic Activities of Organizations is reflected in the debit of account 70 “Settlements with personnel for remuneration” in correspondence with the credit of account 50 “Cashier”, subaccount 501 “Cash of the organization ".

Concerning tax accounting, the amounts spent on benefits are not expenses of the organization in the part in which they are paid at the expense of the FSS of the Russian Federation. The same can be said about benefits paid out of the organization's own funds. According to paragraph 21 of Art. 270 of the Tax Code of the Russian Federation, for the purposes of taxation of profits, the organization's expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment contracts (contracts) are not taken into account when determining the tax base for income tax.

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E.L. Penyaeva,
consultant-methodologist of CJSC "BKR-Intercom-Audit"

1. Types of state social insurance benefits

The legislation of the Russian Federation establishes the following types of benefits paid out of the funds of the Social Insurance Fund of the Russian Federation (FSS RF):

Temporary Disability Allowance;

Benefit for pregnancy and childbirth;

One-time allowance for women registered with medical institutions in the early stages of pregnancy;

One-time allowance at the birth of a child;

Monthly allowance for the period of parental leave until the child reaches the age of one and a half years;

Allowance for the adoption of a child;

Paying extra days off to care for disabled children;

Burial allowance.

Citizens who are covered by state social insurance, that is, citizens working under labor contracts, have the right to receive state social insurance benefits. Citizens working under civil law contracts cannot receive these benefits, since in accordance with paragraph 3 of Art. 238 tax code Russian Federation (TC RF), the unified social tax in terms of amounts payable to the FSS of the Russian Federation is not charged on payments under civil law contracts.

According to paragraph 1 of Art. 5 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (hereinafter - Law N 125-FZ), all employers are required to insure their employees against industrial accidents and occupational diseases. At the same time, it is necessary to insure employees with whom a civil law contract is concluded only if this is expressly indicated in the contract. An insured employee who has suffered as a result of an accident is entitled to insurance coverage.

In districts and localities where a district wage coefficient is established, all social insurance benefits are calculated taking into account these coefficients.

2. Benefit for temporary disability

2.1. General provisions

According to Art. 183 Labor Code Russian Federation (Labor Code of the Russian Federation), an employee has the right to receive temporary disability benefits, the amount and conditions of which are established by federal laws.

Temporary disability benefits are issued from the first day of disability until it is restored or until disability is established by the Medical Labor Expert Commission (VTEK), even if at that time the worker or employee was fired.

In accordance with clause 7 of the Decree of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of February 23, 1984 N 191 "On State Social Insurance Benefits" (hereinafter - Decree N 191), temporary disability benefits are issued in the following cases:

Illness or injury associated with disability;

Being on a spa treatment;

Illness of a family member in case of need to care for him;

Quarantine;

Temporary transfer to another job due to tuberculosis or occupational disease;

Prosthetics with placement in the hospital of the prosthetic and orthopedic enterprise.

2.2. Documents certifying temporary disability and the procedure for issuing them

Temporary disability and temporary release from work or study are confirmed by the following documents:

Certificate of incapacity for work (sick leave);

Certificates, the form of which is approved by the Ministry of Health and Social Development of Russia (in some cases).

We draw the attention of the readers of the magazine that the basis for the appointment of temporary disability benefits is only a sick leave. From January 1, 2004 applies new form sick leave form according to the letter of the FSS of the Russian Federation of December 15, 2003 N 02-18 / 05-8139. At the same time, only the reverse side of the sheet has changed, while the front side of the form has remained the same.

Regarding the order of filling reverse side certificate of incapacity for work, then it is determined by the letter of the FSS of the Russian Federation dated 01.28.2004 N 02-18 / 07-565 "On filling out the reverse side of the certificate of incapacity for work".

Documents confirming temporary disability are issued in accordance with the Instructions on the procedure for issuing documents certifying temporary disability of citizens, approved by order of the Ministry of Health and Medical Industry of Russia N 206, resolution of the FSS of the Russian Federation N 21 dated 10/19/1994 (hereinafter referred to as the Instruction on the procedure for issuing documents certifying temporary disability of citizens ).

Sick leave is issued:

Citizens of the Russian Federation, foreign citizens, stateless persons, refugees and forced migrants working at enterprises, organizations and institutions of the Russian Federation, regardless of their form of ownership;

Citizens whose disability or maternity leave occurred within a month after dismissal from work for good reasons;

Citizens recognized as unemployed and registered with the territorial bodies of labor and employment of the population;

Former servicemen dismissed from military service from the Armed Forces of the Russian Federation, if disability occurred within a month after dismissal.

2.3. Appointment of temporary disability benefits

The basis for the appointment of temporary disability benefits is a sick leave issued in the prescribed manner. Other documents, in particular certificates, can only confirm the release from work, but temporary disability benefits are not accrued on their basis.

Example.

Petrova M.A. was from April 10 to May 8, 2006 in the next vacation. She was supposed to go to work on May 9 (since she has a rotating schedule, and May 9 is a working day), but she appeared in the organization only on May 29, submitting the following documents:

- a certificate of any form stating that since May 3 she has been on outpatient treatment with a doctor (the date of issue of the certificate is May 15, the certificate has a corner stamp and a triangular seal of a medical institution);

The basis confirming temporary incapacity for work and the appointment of temporary disability benefits is only a certificate of incapacity for work issued in accordance with the established procedure (sick leave). In accordance with clause 28 of the Regulations on the procedure for providing benefits for state social insurance, approved by the Decree of the Presidium of the All-Union Central Council of Trade Unions of November 12, 1984 N 13-6 (hereinafter - Regulation N 13-6), workers and employees who have committed absenteeism without good reason immediately before the onset of temporary disability are deprived of benefits from the day the violation was committed.

In our case, the employee has a certificate stating that from May 3 to May 11 she was on outpatient treatment with a doctor and the days of May 9 and 10 are not considered absenteeism. Since the sick leave was issued on May 11, only from May 11 the allowance will be accrued and paid.

IN common cases temporary disability benefits are issued from the first day of disability until it is restored or until disability is established by decision of the VTEK, including if the employee was dismissed at that time. In accordance with clause 11 of Regulation No. 13-6, in the event of temporary disability during the period of a dispute about the correctness of dismissal, temporary disability benefits are issued if the employee is reinstated at work, from the date of the decision to reinstate at work.

According to paragraph 1 of Art. 8 of the Federal Law of December 29, 2004 N 202-FZ "On the budget of the Social Insurance Fund of the Russian Federation for 2005" (hereinafter - Law N 202-FZ) in 2005, the following payment procedure was established, which is also valid in 2006 in accordance with the Federal Law dated December 22, 2005 N 180-FZ "On Certain Issues of Calculation and Payment of Benefits for Temporary Disability, Maternity and the Amount of Insurance Coverage for Compulsory Social Insurance against Occupational Accidents and Occupational Diseases in 2006" (hereinafter - Law N 180 -FZ):

For the first two days of disability - at the expense of the employer;

From the third day of temporary disability - at the expense of the FSS of the Russian Federation.

Letter N 02-18/07-306 of January 18, 2005 of the Federal Insurance Fund of the Russian Federation "On Articles 7 and 8 of the Federal Law "On the Budget of the Social Insurance Fund of the Russian Federation for 2005" states that the employer pays benefits for the first two days of temporary disability from own funds only in case of illness or injury of the employee himself.

According to the explanations of the FSS of the Russian Federation, from the first day of the occurrence of an insured event, temporary disability benefits are paid at the expense of the FSS of the Russian Federation in connection with the need to care for a sick family member or child, during quarantine, if the employee was suspended from work due to a contagious disease of those around him, and in other cases determined by regulatory enactments and not being illnesses, as well as in connection with an accident at work and occupational disease, maternity leave.

In accordance with paragraph 1 of the letter of the FSS of the Russian Federation of February 15, 2005 N 02-18 / 07-1243, the period of incapacity for work is determined in calendar days, and the allowance is issued for actually missed working days (hours) during the period of incapacity for work, provided for by the work schedule. Therefore, payment at the expense of the employer's funds is subject to working days (hours) provided for by the work schedule and missed by the employee due to illness (injury), falling on the first two calendar days of disability. For example, with a 5-day working week, an employee who falls ill on Friday is paid only one day at the expense of the employer - Friday.

In some cases, specified in Regulation N 13-6, temporary disability benefits are not charged for all days of temporary disability.

Persons who have graduated from a higher or secondary specialized educational institution, postgraduate study, clinical residency or a vocational educational institution and are sent to work in the prescribed manner, temporary disability benefits are issued in the event of temporary disability before the start of work, starting from the day appointed for attending work .

If an employee falls ill while traveling to the place of work, temporary disability benefits are issued only if during this time his salary was kept, daily allowances were paid or relocation expenses were paid (clause 13 of Regulation N 13-6).

The day the employee is dismissed from the organization is considered the last day of his work (Article 77 of the Labor Code of the Russian Federation). And if an employee falls ill on that day, he is also entitled to receive temporary disability benefits. Thus, by the decision of the Federal Antimonopoly Service of the North-Western District dated November 28, 2005 in case N A56-13502 / 05, it was noted that the FSS of the Russian Federation lawfully did not take into account the expenses paid by the company as an insurer as temporary disability benefits to its former employee, since the employee’s disability occurred after his dismissal, therefore, the payment of this benefit by the company is contrary to the current legislation.

Example.

The employee was fired own will April 1, 2006. On the same day he fell ill. The disability certificate must be paid to him.

Prior to 2005, the period of payment of a domestic injury benefit depended on the cause of the injury. Paragraph 14 of Regulation N 13-6 established that in case of domestic injury, benefits were issued from the sixth day of incapacity for work, and in case of injury resulting from natural disaster or an anatomical defect of the victim - from the first day of disability. In connection with the entry into force of Art. 8 of Law N 202-FZ, injuries (on the way to and from work, domestic injury) received by an employee are payable from the first day of disability. Clause 14 of Regulations N 13-6 as contrary to the legislation of the Russian Federation, in particular Art. 8 of Law N 202-FZ, is not applicable from January 1, 2005, as evidenced by paragraph 3 of the letter of the FSS of the Russian Federation of February 15, 2005 N 02-18 / 07-1243). Domestic injury, regardless of the reason for its receipt, is subject to payment from the first day of incapacity for work. At the same time, according to paragraph 3 of the letter of the FSS of the Russian Federation of February 15, 2005 N 02-18 / 07-1243, the first two days of disability are paid at the expense of the employer, from the third day of disability - at the expense of the FSS of the Russian Federation.

If temporary incapacity for work as a result of illness or injury occurs while the employee is on unpaid leave or parental leave, temporary disability benefits are paid only from the day the employee is due to start work.

In the event of an artificial termination of pregnancy, the allowance is issued for the first three days of incapacity for work. From the fourth day, temporary disability benefits are extended:

For medical reasons and in case of spontaneous abortion;

Women average monthly salary which for the previous two months does not exceed the statutory minimum wage (SMIC).

In other cases, the payment of temporary disability benefits is resumed starting from the eleventh day of temporary disability.

It should be noted that according to paragraph 4 of the letter of the FSS of the Russian Federation dated February 15, 2005 N 02-18 / 07-1243, the payment of temporary disability benefits in connection with an artificial termination of pregnancy is made entirely at the expense of compulsory social insurance, since this operation is not disease.

In case of sanatorium-and-spa treatment, temporary disability benefits are issued under two conditions:

If the time required for treatment and travel to the sanatorium and back exceeds the total duration of the regular and additional holidays, including if the holidays are used before leaving for the sanatorium and the employee is granted unpaid leave for the period of treatment;

If the voucher is issued at the expense of the FSS of the Russian Federation.

Temporary disability allowance is issued for the period of treatment and travel minus vacations in the following cases:

Workers and employees with tuberculosis (under treatment in a tuberculosis sanatorium), working invalids of the Great Patriotic War of groups I and II and other invalids of groups I and II, equated in terms of benefits to the invalids of the Great Patriotic War, with insufficient basic and additional holidays for treatment and travel to the sanatorium and back, temporary disability benefits are issued regardless of at whose expense the voucher was issued;

Workers and employees who are referred for aftercare to a sanatorium directly from hospitals of medical institutions after suffering an acute myocardial infarction, surgery for coronary artery bypass grafting and aneurysm of the heart, gastric ulcer, duodenal ulcer and after removal of the gallbladder, temporary disability benefits are issued for the entire time stay in a sanatorium;

One of the working parents (guardian or custodian) raising a disabled child under the age of 16 is granted a temporary disability benefit for the entire period of sanatorium treatment of a disabled child (taking into account the time for travel to the sanatorium and back) if there is a medical opinion on the need personal care for him. Self-payment by an employee of a voucher to a sanatorium does not deprive him of the right to insurance coverage.

When taking leave to care for a sick family member, a temporary disability benefit is issued if the lack of care threatens the life or health of the sick person and if, if there are indications, it is impossible to place him in a hospital, and there is no other person among the family members who can care for the sick person (home leave). an employee is not considered a member of the family). When a mother falls ill in a child under the age of two years, temporary disability benefits are issued regardless of whether there is another family member who is able to care for the sick child.

Temporary disability allowance for caring for a sick family member is issued no more than three calendar days in advance. The extension of the period for issuing temporary disability benefits beyond three calendar days is made only in exceptional cases, depending on the severity of the illness of a family member and the household situation, and no more than up to seven calendar days in total.

Temporary disability allowance for caring for a sick child under the age of 14 is issued for the period during which the child needs care, but not more than 14 calendar days.

A mother (father) or other relative of a child released from work to stay with a sick child in a hospital, temporary disability benefits are issued for the entire time of release from work.

A temporary disability allowance for a working person caring for a child under the age of three or for a disabled child under the age of 16 is issued in case of illness of the mother for the period when she cannot take care of the child.

A worker or employee who is on regular or additional leave, partially paid parental leave or unpaid leave is not entitled to this allowance.

In accordance with Art. 22 Fundamentals of the legislation of the Russian Federation on the protection of the health of citizens, approved by the Supreme Council of the Russian Federation of July 22, 1993 N 5487-1, temporary disability benefits for caring for a sick child under the age of seven are issued to one of the parents (another legal representative) or another member family for the entire period of outpatient treatment or joint stay with the child in a hospital, and temporary disability benefits for caring for a sick child aged seven to fifteen years - for a period of not more than 15 days, unless a longer period is required by a medical opinion.

A temporary disability benefit during quarantine is issued if a worker or employee was suspended from work by the sanitary and epidemiological service due to a contagious disease of those around him.

If a worker or employee is temporarily unable to work at his job due to tuberculosis or an occupational disease, but he can perform other work without disturbing the normal course of treatment, then, at the conclusion of the medical advisory commission or the attending physician, approved by the head physician of the medical institution, this worker or employee may be temporarily transferred to such work.

If the remuneration of the work to which the employee is temporarily transferred is lower than the remuneration for work at the previous job, then he is given temporary disability benefits on a sick leave (sick leave) for the entire time of the transfer, but not more than for two months. The temporary disability benefit is calculated on the basis of general rules, but is issued in such an amount that, together with earnings for the work performed, it does not exceed the full earnings before the transfer. In all cases, the allowance for temporary disability should not exceed the allowance that would have been due to the worker or employee if he had not been transferred to another job. An employee who has been transferred to another job due to an occupational disease is granted temporary disability benefits if, in accordance with current legislation he is not entitled to the difference between his previous earnings and his new job.

If other work was not provided by the administration within the period specified in the disability certificate (sick leave), then for the days missed as a result of this, temporary disability benefits are issued on a general basis.

When a prosthetic and orthopedic enterprise is placed in a hospital, temporary disability benefits are issued for the entire time spent in the hospital and for the time of travel to the hospital and back.

For workers and employees engaged in seasonal and temporary work, temporary disability benefits due to an employment injury or occupational disease are issued on a general basis, and temporary disability benefits due to other reasons - no more than 75 calendar days in advance, and only for working days.

Disabled workers benefit for temporary disability, except for cases of industrial injury or occupational disease, is issued for no more than two consecutive months and no more than three months in a calendar year.

Decree of the President of the Russian Federation of October 2, 1992 N 1157 "On additional measures state support persons with disabilities" it was established that from January 1, 1993, temporary disability benefits, except for cases of industrial injury, occupational disease or tuberculosis, are issued up to four consecutive months or five months in a calendar year to disabled people working in enterprises, institutions and organizations, provided payment of contributions to the FSS of the Russian Federation.

Working disabled veterans of the Great Patriotic War and other disabled persons equated in terms of benefits with disabled veterans of the Great Patriotic War, temporary disability benefits, except for cases of industrial injury or occupational disease, are issued for a period of up to four consecutive months or up to five months in a calendar year. Within the same time limits, an allowance is issued to persons with disabilities who have been diagnosed with disability in connection with the accident at the Chernobyl nuclear power plant or with the performance of work to eliminate its consequences.

If temporary disability for a working disabled person has come from an industrial injury or an occupational disease, then temporary disability benefits are issued until recovery or until the disability group is revised due to an industrial injury or occupational disease.

In the event of temporary disability due to tuberculosis, working disabled persons (with the exception of those recognized as disabled due to tuberculosis) receive temporary disability benefits until recovery or until the disability group is revised due to tuberculosis, but not longer than ten consecutive months and not more than twelve months in total during two calendar years.

Workers and employees recognized as disabled due to tuberculosis are granted temporary disability benefits in case of exacerbation of this disease for a period not exceeding four consecutive months and not more than five months in a calendar year.

A disabled person who did not appear at the appointed time for re-examination at the VTEK, temporary disability benefits are paid within the time limits established by clause 23 of Regulation N 13-6.

During the period of periodic medical examination of workers and employees in the cases established by law, as well as during conscription for military service, including with placement in a hospital of a medical institution, temporary disability benefits are not issued.

In the event of incapacity for work during a period of temporary suspension of work, during a military training or verification camp, or additional leave provided in connection with training in educational institutions without interruption from work, temporary disability benefits are issued from the day when the worker or employee was supposed to start work at the end of the above period.

In the event of incapacity for work during the period when the worker or employee did not work due to suspension from work (position) with the suspension of payment of wages, temporary disability benefits are not issued. If the incapacity for work continues even after admission to work, then temporary disability benefits are issued from the day when the worker or employee was supposed to start work.

Temporary disability benefit is not issued:

If the employee intentionally harmed his health or feigned illness in order to evade work;

If the illness or injury of the employee occurred as a result of intoxication or actions related to intoxication, as well as as a result of alcohol abuse;

If the temporary disability of the employee occurred as a result of injuries received in the commission of crimes;

During the period of compulsory treatment of an employee by court order (except for the mentally ill);

During the time the employee was under arrest and during the forensic medical examination.

In accordance with clause 28 of Regulation No. 13-6, workers and employees who violate the regime established for them by a doctor or who, without good reason, do not appear at the appointed time for a medical examination or for an examination at the VTEK, are deprived of temporary disability benefits from the day when a violation has been committed. When depriving an employee of temporary disability benefits, the decision of the head of the organization establishes the period for which the employee is deprived of this benefit, a note is made in the disability certificate (sick leave) on deprivation of benefits, indicating the motives and period of deprivation of benefits. The decision to deprive or refuse temporary disability benefits is made by the administration of the organization (letter of the FSS of the Russian Federation dated January 25, 1995 N 07-30 "Answers to questions on providing benefits for state social insurance").

Readers of the journal should pay attention to the fact that in accordance with the letter of the Ministry of Finance of Russia dated May 19, 2006 N 03-05-01-04 / 127, they are not subject to personal income tax on the basis of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, the amount of temporary disability benefits granted in connection with an accident at work or an occupational disease, paid in accordance with Law N 125-FZ.

2.4. Calculation of temporary disability benefits and maternity benefits

From January 1, 2004, a new procedure for calculating temporary disability benefits and maternity benefits is applied, which is approved by Art. 8 of the Federal Law of 08.12.2003 N 166-FZ "On the budget of the Social Insurance Fund of the Russian Federation for 2004" (hereinafter - Law N 166-FZ).

We draw the attention of the readers of the journal to the fact that in accordance with paragraph 1 of Art. 6 of Law N 180-FZ, Art. 8 of the Federal Law of May 19, 1995 N 81-FZ "On State Benefits to Citizens with Children" in terms of calculating benefits for pregnancy and childbirth for women subject to compulsory social insurance. In this regard, according to the letter of the FSS of the Russian Federation of January 23, 2006 N 02-18 / 07-541 "On Certain Issues of Calculation and Payment of Benefits for Temporary Disability, Pregnancy and Childbirth in 2006" in 2006 should be calculated in the amount of average earnings, regardless of the length of continuous work experience.

The billing period is 12 calendar months preceding the month of disability, maternity leave. According to the FSS of the Russian Federation, a change in the settlement period is not allowed (clause 1 of the letter of the FSS of the Russian Federation of February 25, 2004 N 02-18 / 07-1202). In this case, the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of 11.04.2003 N 213, are applied, taking into account the provisions of Art. 8 of Law N 166-FZ and other conditions established by legislative and other regulatory legal acts about compulsory social insurance.

Decree of the Ministry of Labor of Russia of December 24, 2003 N 89 approved an explanation of December 24, 2003 N 5 "On the calculation of average earnings when calculating temporary disability benefits and benefits for pregnancy and childbirth in 2004" (hereinafter - Explanation N 5), according to which, on average earnings, all types of payments provided for by the remuneration system used in organizations are taken into account, for which taxes and (or) insurance premiums are charged in accordance with the legislation of the Russian Federation, received by the budget of the FSS of the Russian Federation. At the same time, in the letter of the FSS of the Russian Federation dated February 17, 2004 N 02-18 / 07-1034 "On the calculation of benefits for pedagogical and medical workers, as well as workers who do not receive a full salary (rate)", it is reported that when calculating benefits for temporary disability and for pregnancy and childbirth to pedagogical and medical workers, as well as employees who do not receive a full official salary (tariff rate) for their main job, all earnings at the place of their main job, including wages for work carried out on an internal part-time basis, are taken into account.

As noted in the letter of the FSS of the Russian Federation dated January 23, 2006 N 02-18 / 07-541, in 2006 the procedure for calculating average earnings in force since 2004 for calculating benefits for temporary disability, pregnancy and childbirth is preserved. This provision is enshrined in Art. 2 of Law N 180-FZ, namely: temporary disability allowance, as well as maternity allowance for women subject to compulsory social insurance, are calculated from the average salary of the insured person paid to him by the employer paying the above benefits for the last 12 calendar months preceding the month of temporary disability, maternity leave.

Due to the fact that the payment of the above benefits is carried out by the employer in accordance with paragraph 100 of Regulation N 13-6 at the main place of work, the temporary disability benefit, pregnancy and childbirth benefits are calculated in 2006 from the actual earnings of the insured person at the main place of work from taking into account the earnings received by the employee on the terms of internal combination. In the same manner, benefits for temporary disability, for pregnancy and childbirth are calculated for medical and pedagogical workers, workers who do not receive a full salary for their main position.

Persons working in horticultural, horticultural, garage-building and housing-construction cooperatives (partnerships) on the basis of an employment contract, as well as trade union members who have labor relations with a trade union organization, are subject to mandatory social insurance benefits on a general basis.

According to the letter of the FSS of the Russian Federation dated September 23, 2004 N 02-18 / 07-6474 "On subparagraphs 8 and 14 of paragraph 1 of article 238 of the Tax Code of the Russian Federation", payments made in natural form goods of own production - agricultural products and (or) goods for children, are taken into account in the average earnings when calculating benefits for temporary disability, for pregnancy and childbirth, if these payments are salary issued in non-monetary form.

Based on the analysis of legislative acts, we recommend the following algorithm for calculating benefits.

1. Determine whether the employee has the right to calculate temporary disability benefits from average earnings or this benefit should not exceed 1 minimum wage for a full calendar month.

If the employee during the billing period (12 calendar months) actually worked for less than three months, temporary disability benefits and maternity benefits are paid in an amount not exceeding the minimum wage established by federal law for a full calendar month; the three-month period of actual work is determined in calendar days (part 3 of article 3 of Law N 180-FZ).

Moreover, if the employee worked continuously, the employer should be guided by Art. 14 of the Labor Code of the Russian Federation, according to which the terms calculated in months expire on the corresponding date last month term. For example, for an employee hired on January 15, 2006, the three-month period of continuous actual work expired on April 15, 2006, that is, starting from April 15, 2006, the employee became entitled to the calculation of benefits under the general rules.

If the period of actual work is determined by summing up the individual periods of work, then the above periods are also set in calendar days. In this case, the employee acquires the right to calculate benefits according to the general rules after 90 calendar days in total. For example, an employee was hired from January 15, 2006 and did not work due to the study leave granted to him from February 2 to February 25, 2006. Since the above period (from February 2 to February 25, 2006) was not taken into account when determining the period of actual work, the three-month period of actual work had to be determined by summing up the individual periods - before February 2, 2006 and after February 25, 2006. The period of actual work with this employer before the study leave will be 18 calendar days. In this regard, in order to acquire the right to calculate temporary disability benefits according to the general rules, after the end of the study leave, the employee must work for another 72 calendar days (90 days - 18 days) (clause 3 of the letter of the FSS of the Russian Federation dated February 25, 2004 N 02- 18/07-1202 "Answers to questions on the application of the new procedure for calculating benefits for temporary disability, pregnancy and childbirth").

In accordance with Explanation No. 5, when determining the period of actual work in the last 12 calendar months before the onset of disability, maternity leave periods are not taken into account. during which the employee did not actually work, namely:

The employee received temporary disability benefits or maternity benefits;

The employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

The employee did not participate in the strike, but due to this strike he was unable to perform his work;

The employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

The employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

During the period of actual work in the last 12 calendar months before the onset of disability, maternity leave turn on time, during which the employee actually worked, and the average salary was kept for him in accordance with the legislation of the Russian Federation, namely:

When sent on business trips;

When transferred to a lower paying job.

If an employee worked for several employers in the last 12 calendar months, then when determining three months of actual work, the period of his work with the previous employer (employers) is also taken into account in accordance with entries in the work book or on the basis of copies of employment contracts; at the same time, a certificate from the previous place of work is not required (clause 4 of the letter of the FSS of the Russian Federation of February 25, 2004 N 02-18 / 07-1202).

Thus, the entire time of labor relations with the previous employer is considered to be actually worked out.

Example.

Kuznetsova S.V. worked in Organization A from January 3, 2004 to September 31, 2005 ( Last year She was on parental leave from work. Then she didn't work for a month. Since December 1, 2005 Kuznetsova S.V. joined organization B and fell ill on January 12, 2006. In accordance with the above rules, and despite the fact that the length of service was interrupted (a break in work for more than three weeks), temporary disability benefits are calculated based on average earnings, since taking into account the entry in the work book of Kuznetsova S.V. actually worked for more than three months. IN this case average daily wage was to be calculated by dividing the amount of wages actually accrued for December by the number of days actually worked in December.

2. Determine the average daily earnings worker(provided that the employee actually worked in billing period over three months).

If the employee in the last 12 calendar months before the onset of disability, maternity leave actually worked for three months or more, the billing period in specific situation determined in the manner prescribed by clauses 4, 5, 6 and 7 of Regulation N 213.

When calculating average earnings, time is excluded from the billing period, as well as the amounts accrued during this time:

A) if the employee was kept average earnings in accordance with the legislation of the Russian Federation;

B) if the employee received temporary disability benefits or maternity benefits;

c) if the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

D) if the employee did not participate in the strike, but in connection with this strike he was unable to perform his work;

E) if the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

E) if the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;

G) if the employee was provided with days of rest (time off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.

If the employee did not have actually accrued wages or actually worked days for the billing period, or this period consisted of time excluded from the billing period in accordance with clause 4 of Regulation N 213, then the average earnings of the employee are determined based on the amount of wages actually accrued for the previous period of time equal to the estimated one.

If the employee did not have actually accrued wages or actually worked days for the billing period and before the billing period, then his average earnings are established based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings.

If the employee for the billing period did not have before the billing period and before the occurrence of the event, which is associated with the preservation of average earnings, actually accrued wages or actually worked days in the organization, then his average earnings are determined based on the tariff rate of the category established for him, official salary, cash rewards.

The average daily wage of an employee is determined in the manner prescribed by clause 8 of Regulation N 213 by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period.

The average hourly earnings of an employee with a summarized accounting of working time is determined in the manner established by paragraph 13 of Regulation N 213, by dividing the amount of wages actually accrued for the billing period by the number of hours actually worked during this period.

In connection with a change in the procedure for financing temporary disability benefits, if the organization has a summarized accounting of working hours, then in accordance with paragraph 2 of the letter of the FSS of the Russian Federation dated February 15, 2005 N 02-18 / 07-1243, the hours provided for by the work schedule are payable at the expense of the employer and missed by the employee for the first two calendar days of disability.

Bonuses and remuneration when calculating average earnings are taken into account in the manner prescribed by clause 14 of Regulation N 213:

Monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period;

Bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period;

Remuneration based on the results of work for the year, lump-sum remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the previous calendar year, - in the amount of one twelfth for each month of the billing period, regardless of the time of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 4 of Regulation N 213, then bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked during the billing period (with the exception of monthly bonuses paid together with monthly salary).

We draw the attention of readers to the fact that if the employer decides to increase the salary of an employee before she leaves for maternity leave, then he should be prepared to prove that the increase in wages was justified, for example, in order to retain a qualified specialist. Otherwise, employees of the FSS of the Russian Federation may decide that the maternity benefit was paid unreasonably and, accordingly, will refuse to reimburse the employer for the payment of benefits to the UST.

In addition, it may be recognized as unlawful the reimbursement of maternity benefits at the expense of the FSS of the Russian Federation in the event that an employee is hired immediately before the occurrence of an insured event, as well as the absence of profit from the employer during this period (due to the fact that economic activity not maintained) and the payment of benefits from borrowed funds.

3 . Determine the average daily earnings of an employee, taking into account continuous work experience

In accordance withthe duration of continuous work experience, which affects the right to receive temporary disability benefits and its amount, is taken into account only until January 1, 2007.

The procedure for determining the amount of temporary disability benefits, depending on the continuity of experience, is regulated by clause 30 of Regulation N 13-6, as well as clause 25 of Resolution N 191, which is applied to the extent that it does not contradict the Labor Code of the Russian Federation, which entered into force on February 1, 2002, until the enactment of the federal law establishing the conditions for the payment of temporary disability benefits (Articles 183 and 423 of the Labor Code of the Russian Federation).

Continuous work experience is established in accordance with the Rules for calculating the continuous work experience of workers and employees when assigning state social insurance benefits, approved by the USSR Council of Ministers of April 13, 1973 N 252 (hereinafter - Rules N 252). Since no changes have been made to Rules No. 252 since 1991, they should be applied subject to subsequent legislative acts of the Russian Federation and international treaties with the participation of the Russian Federation.

The continuous length of service of an employee is determined by the duration of the last continuous work in this organization. When transferring from one job to another, continuous experience is maintained if the break in work does not exceed one month. Upon dismissal of an employee of his own free will without good reason, continuous work experience is maintained if the break in work does not exceed three weeks.

Temporary disability benefit, except for cases of labor injury or occupational disease, is issued in the amount of 100% earnings:

Workers and employees with continuous work experience of eight or more years;

Workers and employees who have three or more dependent children under the age of 16 (students - 18) years. This rule does not apply to workers and employees whose uninterrupted length of service necessary to receive benefits in the amount of full earnings has not been preserved due to dismissal during the last eight years of work due to violations of labor discipline;

Workers and employees who have temporary disability due to injury, concussion, injury or illness received in the performance of international duty;

Employees who fell ill and suffered from radiation sickness caused by the consequences of the accident at the Chernobyl nuclear power plant, as well as those who took part in the work to eliminate the consequences of this accident within the exclusion zone in 1986-1989 or were employed during the above period in operation or other work at the Chernobyl nuclear power plant;

Working disabled persons for whom causality disability due to the Chernobyl disaster;

Employees under the age of 18 living in resettlement and residence zones with the right to resettlement due to the Chernobyl disaster or evacuated and resettled from radioactive contamination zones, with diseases of the hematopoietic organs (acute leukemia), thyroid gland (adenomas, cancer), malignant tumors;

To care for sick children under the age of 14 living in the zones of resettlement and residence with the right to resettlement due to the Chernobyl disaster or evacuated and resettled from zones of radioactive contamination.

80 % earnings:

Workers and employees with a continuous work experience of five to eight years;

Workers and employees from among the round orphans who have not reached the age of 21, having a continuous work experience of up to five years.

The allowance for temporary disability is issued in the amount of 60 % earnings:

Workers and employees with continuous work experience of up to five years.

special order determining the amount of benefits paid is established:

Working invalids of the Great Patriotic War and other invalids equated in terms of benefits to invalids of the Great Patriotic War. In all cases of temporary disability, they are given an allowance in the amount of 100% of their earnings.

With a disease associated with a post-vaccination complication. Temporary disability benefit is paid in the amount of 100% of earnings, regardless of continuous work experience.

For cases of caring for a child under the age of 14, for the period from the eighth to the fourteenth calendar day, and for single mothers, widows (widowers), divorced women (men) and wives of military servicemen - from the eleventh to the fourteenth calendar day. Temporary disability benefit is issued in the amount of 50% of earnings, regardless of continuous work experience.

Temporary disability allowance for caring for a child under the age of three or a disabled child under the age of 16, as well as an allowance for the period of sanatorium treatment of a disabled child under the age of 16 are issued depending on the continuous length of service. The amount of the benefit does not decrease from the eighth or eleventh day.

When caring for a healthy child under the age of three or a disabled child under the age of 16 during the mother's illness, temporary disability benefits are issued to the caregiver for the entire period during which the mother is unable to care for the child, taking into account continuous length of service without a reduction in the amount of benefits from the eighth or eleventh day;

Benefit for caring for a minor family member whose illness is associated with a post-vaccination complication is paid to one of the parents or other legal representative for the entire illness in the amount of 100% of earnings, regardless of continuous work experience;

In accordance with Art. 24 of the Law of the Russian Federation of February 19, 1993 N 4520-1 "On state guarantees and compensations for persons working and living in the regions of the Far North and equivalent areas" (hereinafter - Law N 4520-1) to persons working in the regions of the Far North and in areas equated to them, temporary disability benefits are paid in the amount of full earnings, taking into account the regional coefficient and the percentage supplement, but not higher than the maximum amount of benefits established by federal law.

We draw the attention of readers that from January 1, 2007, the provisions Clause 1 of Rules N 252 in terms of linking the right to receive temporary disability benefits and its amount with the duration of continuous work experience, and cannot be applied by courts, other bodies and officials as contradictory Constitution of the Russian Federation in accordance with definition Constitutional Court Russian Federation dated 02.03.2006 N 16-O .

4. Determine the maximum daily allowance

In accordance with the first part of Art. 3 of Law No. 180-FZ, the maximum amount of temporary disability benefits and maternity benefits for a full calendar month from January 1, 2006 was increased from 12,480 rubles. up to 15,000 rubles

According to the second part of Art. 3 of Law N 180-FZ in areas and localities in which regional coefficients for wages are applied in the prescribed manner, the maximum amount of temporary disability benefits, benefits for pregnancy and childbirth is determined taking into account these coefficients.

At the same time, since the maximum amount of the daily (hourly) benefit is established in each month of disability (letter of the FSS of the Russian Federation dated February 18, 2002 N 02-18 / 05-1136), then for insured events that occurred in 2005 and continue in 2006, the payment of benefits for temporary disability, pregnancy and childbirth until December 31, 2005, should have been made taking into account the restriction of benefits to the maximum allowance in the amount of 12,480 rubles, and from January 1, 2006 - in the amount of 15,000 rubles.

This procedure for calculating the allowance is given in paragraph 2 of the letter of the FSS of the Russian Federation "On Articles 7 and 8 of the Federal Law "On the Budget of the Social Insurance Fund of the Russian Federation for 2005"".

5. Determine the amount of the benefit

The temporary disability benefit is calculated by multiplying the lesser of the amounts received in paragraphs 3 and 4 of the proposed calculation procedure by the number of working days missed as a result of disability.

So, the calculation of benefits is as follows:

The average daily allowance is calculated based on the actual earnings of the employee, taking into account the continuous length of service;

The maximum amount of the average daily allowance is calculated based on the amount maximum allowance(15,000 rubles: the number of working days in a month of disability);

The amount of the benefit is calculated by multiplying the smaller of the above amounts by the number of working days missed as a result of disability.

This procedure is applied when calculating benefits for temporary disability, as well as for pregnancy and childbirth.

According to Art. 5 of Law N 180-FZ, at the expense of compulsory social insurance against industrial accidents and occupational diseases, the costs of extraneous special medical care for the insured person in the amount of 900 rubles are paid. per month and the cost of extraneous household care for the insured person in the amount of 225 rubles. per month.

In districts and localities in which district wage coefficients are applied in accordance with the established procedure, the amount of monthly expenses for extraneous special medical care and extraneous household care for the insured person are determined taking into account these coefficients.

Article 9 of Law N 125-FZ defines the procedure for calculating and the amount of temporary disability benefits in connection with an accident at work and an occupational disease.

The temporary disability benefit due to an accident at work or an occupational disease is paid for the entire period of temporary disability of the insured person until his recovery or until a permanent loss of professional ability to work is established in the amount of 100% of his average earnings, calculated in accordance with the legislation of the Russian Federation on benefits for temporary work. disability.

The amount of a one-time insurance payment for compulsory social insurance against industrial accidents and occupational diseases, provided for in Art. 11 of Law N 125-FZ, is established in accordance with the degree of loss of professional capacity for work of the insured person based on maximum amount 46 900 rub.

In the event of the death of the insured person, the one-time insurance payment is set at 46,900 rubles.

(Ending to follow)

Social Insurance Fund specialized credit and financial institution, the purpose of which is to manage social insurance finance.

Social insurance funds are of a state nature.

The main tasks of the social insurance fund:

• providing citizens with state benefits for treatment, rehabilitation, health improvement;
• participation in the development and implementation system government programs public health protection;
• implementation of measures to ensure the financial stability of the FSS;
• organization of work on training and advanced training of specialists;
• cooperation with similar funds.

Payment of benefits:

• temporary disability;
• pregnancy and childbirth, child care;
• for post-illness rehabilitation and prevention;
• for partial funding of out-of-school services for children;
• to create a reserve to ensure financial stability FSS;
• for research and scientific works for social insurance.

Mandatory insurance premiums:

• employers;
• citizens;
• other payments;
• financing from the state budget

Payments to the Social Insurance Fund

Contributions to the Social Insurance Fund are set at 4.0% in relation to the accrued wages.

State social insurance funds are aimed at paying benefits: for temporary disability, for pregnancy and childbirth, a one-time allowance for women registered with medical institutions in the early stages of pregnancy (up to 12 weeks), a monthly allowance for the period of parental leave until they reach the age of one and a half years, payment of additional days off to care for a disabled child.

Financial resources of the social insurance fund

RF Social Insurance Fund is the second largest accumulated financial resources after the Pension Fund of the Russian Federation.

In order for the Social Insurance Fund to perform its functions, it must concentrate such an amount of financial resources that would be sufficient to pay provided by law types of insurance coverage and other guarantees and benefits.

But this amount of resources should not be excessive. Otherwise, its accumulation would become an excessive burden for employers who pay contributions. This would lead to an overestimation of production costs and, accordingly, the prices of final products.

To ensure the financial stability of the Fund, it is necessary to correctly determine the calculation base from which insurance premiums are calculated, as well as the amount insurance rate, set as a percentage of the calculated base.

Forecast indicators of social insurance tariffs should be determined using actuarial calculations. Actuarial calculations is a system of mathematical and statistical laws governing the relationship between the insurer and the insured.

The methodology of actuarial calculations is built using probability theory, demography and long-term financial calculations.

The difficulty in calculating the tariff for social insurance is due to the fact that the insurance premiums accrued under this tariff are the source of resources used for payments and disability benefits, and maternity benefits, and funeral benefits. It is clear that we are talking about various insured events, the probability of which is determined by various reasons.

The situation is further complicated by the fact that a number of payments from the Fund are of a non-insurance nature (children's New Year's gifts, expenses for children's health camps and sports schools). However, the very fact that the Fund has funds for these purposes indicates the advantage of social insurance over social assistance. The Social Insurance Fund is autonomous and has a constant source of formation.

The role of actuarial calculations is especially great in determining the rate of contribution for compulsory insurance against accidents at work and occupational diseases. These calculations should be based on comprehensive statistical data on industries, territories and individual enterprises. In this case, the tariff has a specific meaning - it should encourage insurers to take measures to protect labor and reduce occupational diseases. How less likely insured event, the lower the insurance rate will be.

Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" No.
July 24, 1998 No. 125FZ, as a law on a specific type of social insurance, clarifies some provisions of the federal law "On the Basics of Compulsory Social Insurance" dated June 9, 1999 No. 165FZ regarding financial system social insurance.

Thus, the above-mentioned law of July 24, 1998 No. 125FZ determines that the rates of insurance premiums for insurance against accidents at work and occupational diseases are differentiated by groups of sectors of the economy depending on occupational risk. It is clear that the occupational risk in the coal industry is much higher than, for example, in housing and communal services.

The insurer has the right to establish discounts and surcharges to the insurance rate. Their size is determined taking into account the state of labor protection and the existing expenses for the payment of insurance coverage at a particular enterprise, but cannot exceed 40% of the insurance rate established for the relevant industry (in 2000-2002 this provision was not in force). Surcharges to the tariff must be paid by the insured out of profit, and in case of its absence, they can be attributed to the cost price.

As can be seen from Table. 4, the main source of income for the budget of the Social Insurance Fund is insurance premiums. Their share is 60.5% of total income.

Table 4 Budget of the RF Social Insurance Fund for 2002

	Name
Income
	Carry-over balance as of 01.01.2002
	Unified social tax
	Insurance premiums for compulsory insurance against accidents at work and occupational diseases
	Arrears mobilization
	Other supply
	Facilities federal budget in accordance with applicable law
	Total income
Expenses
	Payment of benefits Including temporary disability benefits
	Payment for vouchers for spa treatment
	Children's health improvement
	Monthly insurance payments
	other expenses
	Administrative expenses
	Total expenses

When determining the calculation base from which insurance premiums are calculated, the assessment of the wage fund for the corresponding year is taken as the basis. This assessment is carried out by the Ministry of Economy of the Russian Federation. However, it should be taken into account that insurance premiums are not charged for some types of payments to employees. For example, this applies to payments under civil law contracts (when a person performs some work under a work contract, and not as an employee). In addition, it should be taken into account that organizations providing services to disabled people of groups I and II are exempted from paying insurance premiums.

In real life, it is not possible to collect insurance premiums from all potential payers. A certain part of the enterprises suffers bankruptcy; the other is trying to evade payment, and they have to be searched for by the Tax Police. In this regard, the potential amount of insurance premiums is adjusted by a coefficient reflecting the collection of insurance premiums in previous period.

In order to determine an acceptable contribution rate, it is necessary to correctly estimate the amount of upcoming benefits payments.

In particular, the funds required to pay temporary disability benefits are calculated as follows (hereinafter - a conditional example):

• a) the average number of employees, adopted to calculate the budget of the Fund (million people) 50.1
• b) the number of days of temporary disability per 100 employees per year 790.0
• c) the total number of paid days for temporary disability (million days) (790.0 days * 50.1 million people: 100) 395.8
• d) average daily salary (rubles). (1550000 million rubles:
  252 days: 50.1 million people) 122.8
• e) average daily allowance:
  • as a percentage of the average daily salary 82.0
  • in rubles 100.8
• f) total expenses for the payment of benefits for temporary disability (million rubles) (100.8 rubles * 395.8 million days) 39896.6

Paragraph (a) indicates the average number of employees in the country as a whole, taken for calculations.

Paragraph (b) gives the number of days of temporary disability per 100 employees on average per year, calculated over a number of years of statistical observations.

In paragraph (c), the number of days of temporary disability per 100 employees is multiplied by the average number of employees and divided by 100. As a result, the total number of paid days of temporary disability is determined.

The calculation assumes that the average daily allowance will be 82% of the average daily salary. This indicator is determined on the basis of data for the previous year. Recall that the amount of benefits depends on the length of service and can range from 60 to 100% of earnings.

The average daily allowance is multiplied by the number of benefit days (in million days) to determine the annual amount of the temporary disability benefit.

Calculation of maternity benefit

• number of employed women (million people) (50.1 million people * 51.7% : 100) 25.9
  The number of working women over a number of years averaged 51.7% of total strength working;
• number of days for pregnancy and childbirth per 100 working women (days) 245.0
• total paid maternity days (million days) (245.0 days * 25.9 million people: 100) 63.46
• average daily salary of 1 worker (rub.) 122.8
• average daily allowance:
  as a percentage of the average daily salary (based on data for the previous year) 61.0
  in rubles (122.8 rubles * 61.0%) 74.9
• total expenses (million rubles) (74.9 rubles * 63.46 million days) 4753.2

Calculation of child care allowance up to 1.5 years:

100 rub. * 2 (double size) * 11.1 million payments * 1.14 = 2530.8 million rubles,

where 100 rubles. is the base amount (the former official minimum wage), and 1.14 is the average size regional coefficient for the regions of the Far North and areas equated to them.

Calculation of benefits at the birth of a child

(100 rubles * 15 times * 1.1 million payments * 1.14) \u003d 1650 million rubles.

Calculation of the social allowance for burial

(100 rubles * 10 times * 218.0 thousand payments * 1.14) \u003d 248.5 million rubles.

Calculation of benefits for temporary disability in connection with an accident at work and an occupational disease

• number of days of temporary disability per 100 employees (days) 20.0
• total number of paid days for temporary disability (million days) (20.0 days * 50.1 million people: 100) 10.0
• average daily allowance (rubles) (according to statistical data for the past period) 91.43
• total expenses (million rubles) (91.43 rubles * 10.0 million days) 914.3

Lump sum insurance payments

• the maximum amount of a one-time insurance payment for fatal cases (rubles) (100 rubles * 60 * 1.14), 6840.0
  where 100 rubles. - the base amount (the former official minimum wage), and 1.14 - the average size of the district coefficient for the regions of the Far North and equivalent areas;
• average lump-sum insurance payment for cases with partial disability (rubles) (6840.0 rubles * 53.6%), 3666.2
  where 53.6% is the ratio of the average monthly insurance payment to the average monthly salary;
• expenses (million rubles) (6840.0 rubles * 8.1 thousand people) + (3666.2 rubles * 35.4 thousand people) 186.0

where 8.1 thousand people. - Estimated number of fatalities; 35.4 thousand people - the estimated number of victims for the year with the establishment of the percentage of disability.

Monthly insurance payments 6234.8 million rubles.

• number of recipients of compensation for harm (thousand people) 569.5
• average monthly insurance payment (rubles) (519.72 rubles * 1.755) 912.32
  where 519.72 rubles. - the average monthly insurance payment in the previous period; 1.755 — coefficient of indexation of the size of the monthly insurance payment;
• expenses (million rubles) (912.32 rubles * 12 (months) * 569.5 thousand people) 6234.8

Decree of the Government of the Russian Federation No. 975 dated August 31, 1999 approved the Rules for classifying sectors (sub-sectors) of the economy as a class of occupational risk. According to the Rules, this class is determined by the value of the integral indicator of occupational risk. This indicator is equal to the ratio of the costs in the industry to compensate for harm to the insured as a result of accidents at work and occupational diseases in the past year to the volume of the wage fund in the same year.

If in any year this indicator in this industry exceeds that of the previous year, then the Ministry of Labor of the Russian Federation and the Ministry of Economics of the Russian Federation must submit to the government of the Russian Federation a proposal to classify this industry as another class of occupational risk. There are currently 22 occupational risk classes. Each of them corresponds to the size of the insurance premium. The lowest tariff for insurance against accidents at work and occupational diseases is in the field of management and culture - 0.2% of the wage fund. The highest tariff is in the coal industry - 8.5%.

In addition to wages, organizations accrue and pay their employees social benefits provided for by law (insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood).

Federal Law No. 255-FZ of December 29, 2006 “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” (as amended by Federal Law No. 213-F3 of July 24, 2009) establishes the following types of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood:

temporary disability allowance;

maternity allowance;

a one-time allowance at the birth of a child;

a one-time allowance for women registered with medical institutions in the early stages of pregnancy;

monthly allowance for child care;

burial allowance.

Citizens subject to compulsory social insurance (insured persons) are entitled to benefits for temporary disability, for pregnancy and childbirth, and a monthly allowance for child care.

The insured persons are citizens of the Russian Federation, as well as permanently or temporarily residing on the territory of the Russian Federation Foreign citizens and stateless persons, in particular, persons working under labor contracts; state civil servants, municipal employees and others.

Appointment and payment of benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care are carried out by the insured at the place of work (service, other activity) of the insured person.

If the insured person is employed by several insurers, benefits for temporary disability, pregnancy and childbirth are assigned and paid to him by the insurers at all places of work (service, other activities), and the monthly allowance for child care - by the insurant at one place of work ( services, other activities) at the choice of the insured person.

To assign and pay benefits for temporary disability, pregnancy and childbirth, the insured person submits a certificate of incapacity for work issued by a medical organization.

To assign and pay a monthly child care allowance, the insured person submits:

an application for the purpose of the specified allowance;

birth certificate of the child being cared for and a copy thereof;

birth certificate of the previous child (children) and its copy;

a certificate from the place of work (study, service) of the mother (father, both parents) of the child that she (he, they) does not use parental leave and does not receive a monthly childcare allowance, and if the mother (father, both parents) of the child does not work (does not study, does not serve), a certificate from the social protection authorities at the place of residence of the mother (father) of the child on non-receipt of a monthly allowance for child care.

According to Art. 12 of Federal Law N 255-FZ, as amended by Federal Law N 213-F3, temporary disability benefits are granted if the application was followed no later than six months from the date of restoration of working capacity. The benefit for pregnancy and childbirth is assigned if the application was followed no later than six months from the date of the end of the maternity leave. Monthly allowance for child care is assigned if the application was followed no later than six months from the day the child reaches the age of one and a half years.

The insured assigns benefits for temporary disability, for pregnancy and childbirth, a monthly allowance for child care within 10 calendar days from the date the insured person applied for it with the necessary documents. Payment of benefits is carried out by the insured on the next day after the assignment of benefits, set for the payment of wages.

E. L. Jabazyan, Chief Editor

The reform of the system of compulsory social insurance and the entry into force on January 1, 2010 of federal laws No. 212-FZ and 213-FZ of July 24, 2009 required legislators and the Government of the Russian Federation to amend and supplement a number of regulations. In particular, the amendments affected Federal Law No. 255-FZ of December 29, 2006 “On the Provision of Benefits for Temporary Disability, Pregnancy and Childbirth of Citizens Subject to Compulsory Social Insurance”, the new name of which is “On Compulsory Social Insurance in Case of Temporary Disability and in connection with motherhood” (hereinafter referred to as Federal Law No. 255-FZ). To bring regulatory legal acts in line new edition of this law, the Government of the Russian Federation amended both the procedure for calculating benefits for temporary disability, pregnancy and childbirth, the monthly allowance for child care, and the rules for calculating and confirming insurance experience.

In the presented material, we will focus on the issues that accountants will face when calculating payments for sick leave and monthly child care allowances.

Paragraph 7 of Art. 14 of Federal Law No.255-FZ it is stipulated that the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth, including for certain categories insured persons are determined by the Government of the Russian Federation. In pursuance of this norm, Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On Approval of the Regulations on the Features of the Procedure for Calculating Benefits for Temporary Disability, Maternity and Childbirth for Citizens Subject to Compulsory Social Insurance” was adopted (hereinafter -).

Due to the amendments made to Federal Law No.255-FZ, it was necessary to change and supplement the specified provision, which was done by the Government of the Russian Federation in Decree No. 19.10.2009839 (Further - Decree No.839 ).

To begin with, some additions to Regulations on the procedure for calculating benefits related to the fact that Federal Law No.255-FZ Since January 1, 2010, it regulates the procedure for calculating not only disability benefits, pregnancy and childbirth benefits, but also monthly childcare benefits. Therefore, both in the title and in the content of the document it was necessary to reflect the expansion of the scope of this normative act: now it is called "Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth, monthly childcare benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood" .

In addition, the changes made Decree No.839 , affected:

- the procedure for calculating average earnings;

- the procedure for determining the billing period;

- appointment and procedure for calculating benefits;

– participation in the voluntary insurance system.

Let's take a closer look at all these innovations.

Calculation of average earnings for calculating benefits

Paragraph 1 of Art. 14 of Federal Law No.255-FZ It is stipulated that benefits for temporary disability, for pregnancy and childbirth, and a monthly allowance for caring for a child are calculated based on the average earnings of the insured person.

It should be noted that the new edition does not contain a list of payments that should be taken into account when calculating average earnings. At the same time, in item 2 this provision states: average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the employee, which are included in the base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation in accordance with the Federal Law "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance and territorial funds of obligatory medical insurance”.

Therefore, in order to determine the payments involved in the formation of average earnings for calculating benefits, you need to know which of the payments made to the insured person are subject to insurance premiums. For organizations and entrepreneurs according to paragraph 1 of Art. 7 Federal Law No.212-FZ these are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (subject to the provisions paragraph 1 of Art. 9, which lists the amounts that are not subject to insurance premiums).

Important point to be considered: from the new edition Regulations on the procedure for calculating benefits excluded item 4. In accordance with this paragraph, until January 1, 2010, earnings on the basis of which benefits were calculated did not include social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, education, utilities, rest, etc.).

So, for example, if previously material assistance was not taken into account when calculating average earnings, now an amount exceeding 4,000 rubles should be included in the calculation. This follows from the fact that material assistance paid out of the enterprise's funds and not reducing tax base income tax is subject to insurance premiums. At the same time, according to pp. 11 p. 1 art. 9 of Federal Law No.212-FZ amounts financial assistance provided by employers to their employees, not exceeding 4,000 rubles. per employee for the billing period are not subject to insurance premiums.

So, taking into account innovations in the calculation of average earnings, all payments and remunerations are involved in the calculations:

- stipulated by the employment contract, regardless of the basis (salary, social payments) and source of financing (payments are recognized when calculating income tax or are made at the expense of the organization's own funds);

- subject to insurance premiums.

Calculation period definition

The average earnings of the insured person is calculated for the last 12 calendar months of work (service, other activities) with this insured, preceding the month of temporary disability, maternity leave, parental leave ( 255-FZ, item 6 Regulations on the procedure for calculating benefits).

Recall that in item 8 Regulations on the procedure for calculating benefits the periods that are excluded from the calculation are listed:

a) the period of saving the average salary for the employee in accordance with the legislation of the Russian Federation (with the exception of the average salary paid to pregnant women during the period of performing lighter work, according to item 13 of this provision);

b) a period of temporary disability, maternity leave, parental leave;

c) a period of downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the period during which the employee did not participate in the strike, but in connection with this strike was unable to perform his work;

e) additional paid days off for the care of children with disabilities;

f) other periods when the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;

g) the period during which the employee was provided with days of rest (days off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.

If there is no income in the billing period?

If the insured person had no earnings during the last 12 calendar months of work (service, other activities) with this insured, preceding the month of temporary disability, maternity leave or parental leave, or this period consisted of periods excluded from of the billing period, then the average earnings are determined based on the amount of earnings received in the month of temporary disability, maternity leave or parental leave ( clause 10 of the Regulations on the procedure for calculating benefits).

If the insured person did not have a period of work?

Paragraph 11 of the Regulations on the procedure for calculating benefits the following is provided: if the insured person did not have a period of work (service, other activities) immediately before the onset of insured events due to temporary disability, maternity leave or parental leave, benefits are calculated based on the average earnings of the insured person, calculated for the last 12 calendar months of work (service, other activities) with this insured, preceding the month of the previous insured event.

Decree No.839 Regulation on the procedure for calculating benefits was added clause 11.1. The specified paragraph provides that, if the insured person during the settlement periods named in item 6, 10 And 11 of this provision, had no earnings, the average earnings are determined on the basis of the tariff rate of the approved category, official salary, monetary allowance (remuneration) on the day of temporary disability, maternity leave or parental leave. In districts and localities in which regional wage coefficients are applied in accordance with the established procedure, calculated for the insured person based on the tariff rate of the category approved for him, official salary or monetary allowance (remuneration), the amount of benefits is determined taking into account these coefficients.

The procedure for calculating benefits

Benefits for temporary disability, pregnancy and childbirth.

When calculating these benefits in 2010, you should pay attention to the following points.

The average daily earnings, from which benefits for temporary disability, pregnancy and childbirth are calculated, cannot exceed the average daily earnings, determined by dividing the maximum value of the base for calculating insurance contributions to the FSS, established Federal Law No.212-FZ on the day of the insured event, by 365 ( clause 19.1 Regulations on the procedure for calculating benefits).

This means that from January 1, 2010, the average daily wage, from which benefits for temporary disability, pregnancy and childbirth are calculated, cannot exceed 1,136.99 rubles. (415,000 rubles / 365).

In the event that the appointment and payment of benefits to the insured person for temporary disability, pregnancy and childbirth are carried out by several insurers, the average daily earnings from which these benefits are calculated cannot exceed the average daily earnings determined on the basis of the specified limit value, when calculating the named benefits. each of these insurers.

An insured person who has an insurance period of less than six months is paid the calculated allowance for temporary disability (due to pregnancy and childbirth) in an amount not exceeding the minimum wage approved by federal law for a full calendar month, and in areas and localities where the established order, district coefficients are applied to wages - in an amount not exceeding the minimum wage for a full calendar month, taking into account these coefficients ( 20 Regulations on the procedure for calculating benefits).

Child care allowance.

Previously, the procedure for the payment of this benefit was regulated Federal Law of May 19, 1995 No.81-FZ "On state benefits to citizens with children"(Further - Federal Law No.81-FZ). After addition Federal Law No.255-FZ Ch. 3.1 the payment of such benefit will be made to the insured persons.

According to Art. 11.2 of Federal Law No.255-FZ monthly child care allowance is paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this allowance established Federal Law No.81-FZ(1,500 rubles for the care of the first child and 3,000 rubles for the care of the second child and subsequent children, including indexation).

The monthly child care allowance is calculated based on the average earnings of the insured person, which is determined by multiplying the average daily earnings by 30.4( item 23 Regulations on the procedure for calculating benefits).

It should be noted that from January 1, 2010, the maximum allowance is calculated based on the maximum value of the base for calculating insurance premiums (415,000 rubles) and should not exceed 34,583.33 rubles. (415,000 rubles / 12 months) ( paragraph 2 of Art. 11.2,clause 5.1 of Art. 14 of Federal Law No.255-FZ And item 24 Regulations on the procedure for calculating benefits).

Example.

The average daily earnings of an employee of the organization amounted to 690 rubles. We will determine the amount of the monthly child care allowance that is due to her.

First you need to multiply average daily earnings for the average monthly number of calendar days. We get 20,976 rubles. (690 rubles x 30.4).

Since the maximum average earnings are greater than the actual, the monthly child care allowance will be calculated from the amount of 20,976 rubles. and will amount to 8,390.4 rubles. (20,976 rubles x 40%).

Please note that if the insured person is employed by several insurers, the monthly child care allowance is assigned and paid by the insurant at one place of work (service, other activity) at the choice of the insured person ( 19 Regulations on the procedure for calculating benefits edited Decrees No.839 ).

Payment of benefits upon voluntary payment of insurance premiums.

The procedure for voluntary entry into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood is defined in Art. 4.5 of Federal Law No.255-FZ. This procedure applies to individual entrepreneurs, lawyers, notaries and some other persons listed in paragraph 3 of Art. 2 named law.

At the same time, voluntary entry into legal relations compulsory insurance suggests:

– submission of an application to the territorial body of the insurer at the place of residence;

– payment of insurance premiums to the FSS based on the cost insurance year which is made no later than December 31 current year from the year of application.

The cost of the insurance year is determined in paragraph 3 of Art. 4.5 of Federal Law No.255-FZ as the product of the minimum wage and the rate of insurance premiums in terms of insurance premiums to the FSS, increased by 12 times. In 2010, the cost of the insurance year will be 1,507 rubles. (4,330 rubles x 2.9% x 12), where 4,330 rubles. - the minimum wage set Art. 1 of the Federal Law of June 24, 2008 No.91-FZ.

The right to receive insurance coverage arises subject to the payment of insurance premiums for the calendar year preceding the calendar year in which the insured event occurred.

If a person who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood did not pay insurance premiums for the corresponding calendar year before December 31 of the current year, the legal relations between him and the insurer on compulsory social insurance for case of temporary disability and in connection with motherhood are considered terminated.

For persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with motherhood, the average daily earnings for calculating benefits for temporary disability, for pregnancy and childbirth is determined by dividing the minimum wage established by federal law on the day of the insured event , by the number of calendar days of each month on which the insured event occurs ( 15 Regulations on the procedure for calculating benefits).

The child care allowance for these persons is also determined on the basis of the minimum wage established by federal law on the day of the insured event. In this case, the average daily earnings are not calculated and the coefficient of 30.4 is not applied ( item 23 Regulations on the procedure for calculating benefits).

Explanations of the Social Insurance Fund on the payment of benefits

In connection with the adoption Federal Law No.213-FZ FSS in Letter No. 22.09.200902-18/07-8866 drew the attention of payers of insurance premiums to certain norms Art. 37 said law. Department officials recalled that 14, 15 art. 37 of Federal Law No.213-FZ on transition period special provisions have been established that regulate the procedure for calculating and paying benefits for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as benefits for compulsory social insurance) to persons subject to compulsory social insurance in case of temporary disability and in connection with maternity, as well as features of financing expenses for the payment of benefits to persons working under employment contracts in organizations or for individual entrepreneurs using the simplified taxation system or who are UTII payers For certain types activities or the unified agricultural tax (hereinafter referred to as employers applying special tax regimes). Besides, 213-FZ the conditions for insurance coverage of persons who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood were determined.

The procedure for calculating and paying benefits to persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood.

According to paragraph 15 of Art. 37 of Federal Law No.213-FZ Federal Law No.255-FZ applies when assigning, calculating and paying benefits for temporary disability, for pregnancy and childbirth, a monthly benefit for caring for a child for insured events that occurred after the day of entry into force Federal Law No.213-FZ i.e. from January 1, 2010.

For insured events that occurred in 2009 and continue in 2010, benefits for the period after January 1, 2010
calculated according to the rules Federal Law No.255-FZ as amended, if the amount of benefit calculated in accordance with this law exceeds the amount of benefit due under the norms Federal No.255-FZ as amended until January 1, 2010.

At the same time, the need to recalculate benefits within the framework of this norm is due to the fact that Federal Law No.255-FZ in the version that has been in force since 2010, new rules for calculating benefits have been established, in particular:

1. In connection with the introduction of the maximum value of the base on which accruals (415,000 rubles per year for each employee), from Federal Law No.255-FZ the new edition excludes the norms regarding the establishment maximum dimensions allowances.

2. According to paragraph 2 of Art. 14 of Federal Law No.255-FZ in the new version, benefits are calculated from the entire amount of payments and other remunerations accrued to the employee in the billing period, for which insurance premiums to the Social Insurance Fund are accrued.

3. According to paragraph 1 of Art. 14 of Federal Law No.255-FZ as amended in 2010, a new settlement period is introduced for calculating benefits in the event that an employee did not have a period of work (service, other activities) immediately before the onset of insured events due to temporary disability, maternity leave or care leave for the child, so he does not have earnings in the billing period and the month of the occurrence of the insured event. In such situations, the benefit is calculated on the basis of the average earnings of the employee for the last 12 calendar months of work (service, other activities) with this insured, preceding the month of the previous insured event.

The procedure for assigning and paying benefits for compulsory social insurance to citizens employed by employers applying special tax regimes.

Based on the norm set paragraph 14 of Art. 37 of Federal Law No.213-FZ, and also taking into account that, in accordance with paragraph 16 of Art. 36 of this law from January 1, 2010 becomes invalid Federal Law No. 31.12.2002 190-FZ "On the provision of benefits for compulsory social insurance of citizens working in organizations and for individual entrepreneurs applying special tax regimes, and some other categories of citizens" (hereinafter - Federal Law No.190-FZ), we note that in 2010, citizens employed by employers applying special tax regimes will receive mandatory social insurance benefits in general order, namely:

– temporary disability benefit – in in full at the expense of the Fund, with the exception of cases of temporary disability due to illness or injury, when the first two days are payable at the expense of the employer;

- maternity allowance, a one-time allowance for women when registering in medical institutions in the early stages of pregnancy, a one-time allowance for the birth of a child, a monthly allowance for child care and a social allowance for burial - at the expense of the Social Insurance Fund.

At the same time, the FSS funds for the payment of benefits to citizens employed by employers applying special tax regimes will be allocated to such insurers-employers by the territorial bodies of the Fund due to the fact that these insurers, in accordance with paragraph 2 of Art. 57 Federal Law No.212-FZ in 2010, insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood will not be charged to the FSS. In 2010, they retain the current mechanism of deductions to the Fund from taxes paid when applying special tax regimes, because in accordance with Art. 41 of Federal Law No.213-FZ position pp. "b" paragraph 10 of Art. 18 of Federal Law No.213-FZ, which provides for the abolition of these deductions, shall enter into force on January 1, 2011.

The procedure for assigning and paying benefits for compulsory social insurance to persons who voluntarily entered into legal relations for compulsory social insurance in case of temporary disability and in connection with motherhood.

In accordance with paragraph 16 of Art. 37 of Federal Law No.213-FZ legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood (hereinafter referred to as legal relations on compulsory social insurance) that arose before December 31, 2009 (inclusive), in accordance with Federal Law No.190-FZ in 2010 will not stop and will be regulated Federal Law No.255-FZ in the new edition.

So, persons who voluntarily entered into legal relations on compulsory social insurance on December 31, 2009 (lawyers, individual entrepreneurs, members of peasant (farm) households, individuals who are not recognized as individual entrepreneurs, members of family (tribal) communities of the indigenous peoples of the North) will be entitled to receive benefits for temporary disability and maternity for insured events that occurred in 2010, if they pay insurance premiums for compulsory social insurance in the event of temporary disability and in connection with motherhood in the FSS in accordance with Federal Law No.190-FZ within six months or for a shorter period, but in the amount of not less than 1,507 rubles.

If insurance premiums were paid by the said persons before January 1, 2010 in the amount of less than 1,507 rubles, they are entitled to these benefits provided that they pay the missing amount of insurance premiums to the FSS before the occurrence of the corresponding insured event.

In their clarifications, the FSS specialists paid special attention to the fact that, according to paragraph 16 of Art. 37 of Federal Law No.213-FZ And Art. 10 of the Federal Law No. 12.01.19968-FZ "On burial and funeral business"(as amended on July 24, 2009) subject to the specified conditions for paying insurance premiums to the Fund in the event of the death of a person who voluntarily entered into legal relations on compulsory social insurance before January 1, 2010, or the death of a minor member of his family due to insured events that occurred in 2010 , the territorial bodies of the FSS also pay social benefits for burial or reimburse the cost of burial services in the amounts established Federal Law No.8-FZ.

Changes in the procedure for calculating the insurance period

The amount of temporary disability benefit depends on the duration of the insurance period of the insured person. The rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability, for pregnancy and childbirth (hereinafter - Rules) were approved Order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No.91 . Due to Federal Law No.213-FZ changes have been made to Federal Law No.255-FZ, an adjustment was also required to the named rules. Such amendments have been made Order of the Ministry of Health and Social Development of the Russian Federation dated September 11, 2009 No.740n(Further - Order No.740n), effective from January 1, 2010.

Order No.740n V Rules clarifications have been made that affect the procedure for including periods of work of certain categories of employees in the insurance period.

Particularly for workers budget institutions pp. "c" clause 2 of the Rules it was determined that the length of service includes periods of holding state positions in the Russian Federation and constituent entities of the Russian Federation, as well as municipal positions filled on a permanent basis.

Also, new year Rules supplemented clause 2.1 setting the following. In the insurance period, on a par with other periods of work and (or) other activities, periods of passing military service, as well as other services provided Law of the Russian Federation of February 12, 1993 No.4468-1 .

You should also pay attention to the norm pp. "c" clause 2 of the Rules, according to which the insurance period includes periods of other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with motherhood ... for which social insurance payments were paid.

What is meant by social insurance payments in connection with the abolition of the UST? In order to ensure that there are no disagreements in practice, in accordance with clause 4 of Order No.740n clause 3 of the Rules was added pp. "d" And "e". Wherein pp. "d" it is stipulated that social insurance payments for the period from January 1, 2010 to December 31, 2010 include insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, paid to the FSS in accordance with Federal Law No.212-FZ, or taxes credited to the FSS (single, paid by organizations and individual entrepreneurs using the simplified taxation system, the regime in the form of UTII, UAT).

Subparagraph "e" found that for the period after January 1, 2011, social insurance payments are insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid to the Social Insurance Fund of the Russian Federation in accordance with the Federal Law of July 24, 2009

№ 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds".

How can I verify my insurance record?

The main document certifying the experience is the established sample. She confirms the periods:

– work under an employment contract;

- state civil or municipal service;

– exercising the powers of a member (deputy) of the Federation Council of the Federal Assembly of the Russian Federation, a deputy of the State Duma of the Federal Assembly of the Russian Federation;

- filling other government positions of the Russian Federation and constituent entities of the Russian Federation, as well as municipal positions filled on a permanent basis.

In the absence of a work book (or when it contains incorrect and inaccurate information or there are no records of individual periods of work), the following are accepted to confirm the periods of work:

– written employment contracts drawn up in accordance with the labor legislation in force on the day the relevant legal relationship arises;

- certificates issued by employers or relevant state (municipal) bodies;

- extracts from orders;

- personal accounts and statements for the issuance of salaries.

In some cases, periods of activity can be confirmed by other documents named in paragraphs 8 - 19 of the Rules.

It should be noted that the periods of military service, as well as other service provided for Law of the Russian Federation of February 12, 1993 No.4468-1 are confirmed:

- military tickets;

- certificates of military commissariats, military units, archival institutions;

- entries in the work book made on the basis of documents;

- other documents containing information about the period of service.

Paragraph 20 of the Rules provided that all Required documents, confirming the periods of work (service, activity) included in the length of service, are submitted by the insured person at the place of destination and payment of benefits (to the employer or the territorial body of the FSS).

It should be noted that the direct procedure for calculating the insurance period has not changed.