An employee brought a sick leave note: step-by-step instructions for an accountant. Rolling sick leave: how to calculate, accrue and pay Disability benefit payment period after presenting sick leave at work

- this is an official confirmation of the employee’s absence from his workplace due to illness, for which he can receive monetary compensation.

Every citizen of the Russian Federation who officially works at the enterprise has the right to receive such compensation, or no later than a month after the date of dismissal. You have the legal right to submit sick leave to the company’s accounting department, even if you fell ill within a month after you paid off. However, in this case, accountants have the legal right to ask you for a photocopy of your work record book, which shows that you did not get a job this month, otherwise the responsibility for calculating the amount of sick leave falls on the new place of work.

How to get a certificate of incapacity for work

In order to receive sick leave as an excuse for your absence from work, you should contact any medical institution that has a license to conduct medical activities in Russia. Only such organizations are issued forms of the established form with a registration number.

A sick person has the right to receive a certificate of incapacity for work either on the day of going to the hospital or on the last day of illness. A sick leave opened after recovery has no legal force.

Reasons why a doctor can issue a sick leave certificate to an insured person:

• Pregnancy and childbirth.
• General diseases.
• Domestic and industrial injuries.
• Prosthetics.
• Quarantine.
• Caring for a sick family member.

Providing a sheet to the accounting department for payment

Next, the employee must submit the sick leave to the accounting department of the enterprise where he is employed. The accounting department is already accruing sick leave for payment. According to the new legislation in 2014, all obligations to pay compensation are fully assumed by the Social Insurance Fund, although previously the company had to compensate for the first three days. Despite this, the company’s accountants must calculate the amount of benefits for sick leave, and then submit an application to the fund to compensate for the amount of sick leave.

After the correctly completed sick leave has been received by the accounting department, the average daily wage should be calculated to calculate compensation.

Calculation of average daily earnings

Previously, the average daily salary was calculated based on one full year before the illness; according to the latest version of the Law, the salary for 2 full years before the date of sick leave should be taken into account. For example, if a letter was received according to which the employee fell ill in May 2014, then we will take into account earnings from January 2012 to December 2013. The resulting amount should be divided by 730 (731 if this period includes a leap year), so we get the average daily earnings.

When calculating the average daily amount, it is worth considering some nuances. Only those amounts from which all insurance premiums have been paid should be taken into account. The maximum limit of the average daily salary in 2014 was 1479.45 rubles. for sick leave.

Certificate from the previous place of work for accrual to the “new” employee

If an employee has recently worked at an enterprise, then along with the sick leave he must have a certificate for accrual of sick leave from his previous place of work about the amount of salary for the specified period. When making payments from a previous place of work, the employee must be issued a certificate of income for the last 2 years of work. If they did not receive a certificate for calculating sick leave during the calculation, or it was lost, then they can request it from the accounting department of their previous place of work, or at the request of the accounting department, such a certificate will be transferred by the fund.

At the request of the employee, a different period for calculating average daily earnings can be chosen. An employee can take other years for calculation; to do this, he needs to contact the accounting department with a written request.

Calculation of average daily benefit

The next step should be the calculation of the average daily benefit, the amount of which depends on the employee’s insurance coverage. The length of service for accruing sick leave, as well as its impact on the percentage of payment for sick leave, can be clearly seen in the table:

Please note that when calculating, the average daily benefit should not exceed 1,479.45 rubles, but also not be less than the minimum wage. This figure in 2014 is 5554.00 rubles. per month, that is, 182.60 rubles. per day (5554.00*12/365). If the benefit amount is below the minimum wage, then the amount according to the minimum wage indicator should be taken for calculation.

Cases in which the minimum wage is taken as the average daily benefit

This is not the only case when payment is made based on the minimum wage. Such situations include:

• Insurance experience is less than 6 months.
• There are no accruals in the billing period.
• If the employee violated the rules.
• If the sheet is opened due to alcohol or drug intoxication.

Features of calculating maternity sick leave

Particular attention should be paid to payment of sick leave during pregnancy, since this occurs according to a different principle.

Maternity sick leave is also calculated on the basis of 2 full years before the date of sick leave. However, the received amount should not always be divided by 730; from this number of days, the days of the next vacation or maternity leave, as well as the days when the woman was distracted from work while maintaining her salary, must be subtracted.

When you accrue sick leave for pregnancy, take into account all the restrictions: the daily benefit should be in the range of 182.60 - 1479.45 rubles, the maximum amount of the entire benefit should not exceed 207,123.00 rubles.

The company must accrue sick leave for pregnancy, even if the sick leave was issued within a month after dismissal.

Sick leave for child care

There are also specifics when calculating sick leave for child care. Since 2014, special restrictions have been introduced on the number of days to care for a sick child. The number of days allotted to a parent to care for a sick child is reflected in the following table.

A parent may be on treatment with a child for a longer period, but the Social Insurance Fund will not compensate for this amount. Days are recorded separately for each child; they must be monitored by the enterprise’s accounting department. The accrual of sick leave for care is slightly different from the usual: the amount of benefits is paid for the first 10 days in accordance with the length of service, the rest - only 50% of the average daily earnings.

The employee must also have a certificate for accrual of sick leave, which indicates that the second guardian was not on sick leave for care.

Example of accrual of sick leave

Let's say citizen Vasiliev I.A. was ill from May 15 to June 7, 2014 and brought a sick leave note to the company’s accounting department, the cause of which was a general illness. Ivan Alekseevich has been working for 5 years and 7 months, of which 2 years and 8 months at his last place of work, the company regularly pays contributions for him.

To calculate sick leave, we will take into account the years 2012 and 2013. The total salary for 2012 was 265,384.56 rubles, and for 2013 - 289,754.81 rubles, the total income for two years was 555,139.37 rubles.

Next, we calculate the average daily salary: 760.46 rubles. (555139.37/730). We divide the amount of earnings for 2 years by 730, since there were no leap years in the calculation. This amount of average daily earnings meets the requirements: it is not higher than the maximum limit and not lower than the daily minimum wage.

In accordance with the length of service, we calculate the amount of the average daily benefit. Since the employee’s total insurance experience is more than 5 years, but less than 8, only 80% of earnings should be compensated: 760.46 * 80% = 608.37 rubles. This amount also does not affect the limit values.

At the final stage, we will calculate the amount of benefits that should be compensated to the employee. The total period of illness was 24 full calendar days, and it is for this number of days that we will accrue a monetary reward: 608.37 * 24 = 14,600.88 rubles.

When submitting an application for sick leave compensation to the social insurance fund for employee Vasiliev I.A. indicate the amount of 14600.88 rubles.

Accrual of sick leave. Reflection in accounting

When sick leave is accrued, the postings, starting from 2013, are slightly different, since since last year the entire amount on the certificate of incapacity for work has been compensated by the social insurance fund. To reflect the accrued amount of benefits for sick leave, we use account 69 in the debit, which combines calculations for social insurance and security, and in the corresponding account we reflect credit 70 “Settlements with personnel for wages”. Before 2013, there were more entries; it was necessary to make additional entries to reflect the part that was paid from the company’s funds.

Next you need to close the accrual of sick leave. In this case, we use the following wiring. We close the paid tax amount in the amount of 13% of the accrued amount. We reflect it as follows: in debit account 70, in credit we reflect account 68 - “Calculations for taxes and fees”. It should be taken into account that if an employee has special tax deductions, then the tax base must be reduced by the amount of deductions.

When paying for sick leave, mandatory insurance contributions are not charged, so the latter should display the posting for the transfer of funds to employees' accounts. To do this, we use account 70 in debit, and in credit we use account 50 if the employee receives salary and sick leave at the cash desk, and account 51 in the case when the employee receives money on a bank card.

An example of recording disability benefits

Let's consider the accrual of sick leave in accounting using the example of Vasiliev I.A. taking into account that Vasiliev does not use tax deductions.

Thus, account 70 was closed for this employee.

Submitting an application to the FSS

After the accounting department has processed all the sick leave and made a full calculation of it, the accounting department employees make an application to the Social Insurance Fund to compensate the amount for sick leave. The fund does not have a special sample of this application, however, on the official website of the FSS you can download an approximate form. This application should indicate the details of the enterprise, the amount to be repaid, the taxation regime and the list of attached documents. If the application includes sick leave for pregnancy and childbirth, certified copies of the following documents must be attached to it:

• Sick leave with calculation.
• Payroll sheet.
• Employment history.
• Staffing schedule.
• The order of acceptance to work.

After the FSS has accepted all the necessary documents from the accounting department and registered the application, the fund undertakes to compensate the employees in full after 10 days.

Some features when accepting sick leave by the accounting department

When accepting sick leave from employees, special attention should be paid to filling it out correctly. Very often, the hospital may make mistakes in writing passport data; also pay attention to the date of birth and the correct indication of the name of the company. The name of the organization should not contain quotation marks. It should also be noted that the fund will not take into account sick leave in which more than 2 errors were made. It is better to return such sick leave to the employee for replacement.

You should not accept for payment sick leave that the employee turned in 6 months after his full recovery, because the fund will probably not take such sick leave into account. You can compensate for such “overdue” sick leave only if the fund issues a certificate stating that they are ready to take into account such a certificate of incapacity for work for some important reason. If the fund identifies such errors, it has every right not to take such a sheet for accounting.

Every year the fund has the right to come to the enterprise to check the accrual of sick leave. If errors are detected both in registration and in calculations, the fund may not take into account some sick leave and issue a fine personally to the accountant who made the mistake, so you should be very careful when calculating sick leave sheets.

Sick leave- a certificate of incapacity for work issued by a medical organization in the prescribed form.

A certificate of incapacity for work is issued on the day of establishment of incapacity for work for the entire period of temporary incapacity for work, including holidays and weekends (i.e., the certificate of incapacity for work indicates the calendar days of illness).

Maximum duration of sick leave

If the employee himself is ill or injured, he may be issued a sick leave certificate for a period of no more than 12 months.

However, the attending physician alone can issue sick leave for a period of no more than 15 days, and a dentist or paramedic - for a period of no more than 10.

Sick leave for more than 15 days is issued only by decision of the medical commission. In this case, the table “Exemption from work” indicates the positions, surnames, initials and signatures of two doctors - the attending physician and the chairman of the commission.

Procedure for obtaining sick leave

Entries on sick leave are made in Russian in printed capital letters in black ink or using printing devices. You can use a gel, capillary or fountain pen.

The use of a ballpoint pen is not permitted.

Entries on sick leave should not go beyond the boundaries of the cells provided for making relevant entries.

The doctor of the medical organization fills out:

Sick leave form stub;

Section “To be completed by a doctor of a medical organization.”

This section contains, among other things, the table "Exemption from work", where in the column "From what date" the date (day, month and year) from which the citizen is released from work is indicated, and in the column "To what date" the date is indicated ( date, month and year) (inclusive) for which the citizen is released from work.

If a citizen seeks medical help after the end of working hours (shift), at his request, the date of release from work on the certificate of incapacity for work can be indicated from the next calendar day.

For outpatient treatment, sick leave is extended from the day following the day the citizen is examined by a doctor. Each extension of sick leave is recorded in separate rows of the table column.

When registering a duplicate sick leave, in the “From what date” and “To what date” columns of the “Exemption from work” table, the entire period of incapacity for work is indicated in one line.

When registering sick leave by decision of the medical commission, including for the past period of time, in the columns “Physician’s position” and “Last name and initials of the doctor or identification number” the surname, initials and position of the attending physician are indicated, as well as the surname and initials of the chairman of the medical commission after each case considered by a medical commission.

Temporary disability benefit

If employees lose their ability to work due to illness, they are provided with temporary disability benefits.

The basis for the appointment and payment of temporary disability benefits is a certificate of incapacity for work.

Calculation and payment of temporary disability benefits

Temporary disability benefits are calculated based on the employee’s average earnings for the two calendar years preceding the year of temporary disability (calculation period).

Temporary disability benefits are paid for the first three days of temporary disability at the expense of the organization, and for the remaining period - starting from the fourth day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.

Sick leave:

The amount of temporary disability benefits paid to an employee at the expense of the organization in accordance with the legislation of the Russian Federation is recognized as an expense for ordinary activities on the date the benefit is accrued.

The amount of benefits paid from the budget of the Social Insurance Fund of the Russian Federation is not an expense of the organization and is included in settlements with the Social Insurance Fund of the Russian Federation.

Insurance premiums

Benefits for temporary disability are not subject to insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases.

Sick leave: for personal income (NDFL)

An employee's income in the form of temporary disability benefits is subject to personal income tax taxation and forms the tax base for personal income tax.

An organization paying income in the form of temporary disability benefits is recognized as a tax agent for personal income tax and is obliged to calculate, withhold and transfer to the budget the corresponding amount of personal income tax directly from the amount of the benefit paid upon its actual payment.

Taxation is carried out at a rate of 13%.

The day of actual receipt of income in the form of temporary disability benefits is the day the benefits are paid to the employee.

Corporate income tax

The amount of temporary disability benefits paid to employees at the expense of the organization in accordance with the legislation of the Russian Federation is included in other expenses associated with production and sales. This expense is recognized on the date the benefit accrues.

The amount of temporary disability benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation is not taken into account as expenses when calculating the tax base for income tax, since the organization does not bear the costs.

Sick leave: details for an accountant

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A sick leave certificate, or certificate of incapacity for work, is a document that gives the right to receive temporary disability benefits. In addition, the sick leave confirms that you were lawfully absent from work and are entitled to benefits.

Its calculation and execution is a rather complex and painstaking task for both an accountant and a human resources employee. There have been so many changes in recent years that it was quite possible to get confused and make a lot of mistakes when registering and calculating sick leave.

Before we talk about how sick leave is paid and about new nuances associated with changes in the minimum and maximum amount of temporary disability benefits, we will show the basic rules without which sick leave cannot be calculated correctly in 2019.

You can pay sick leave to an employee only

if he presented a certificate of incapacity for work. Such a sheet is issued by a medical organization (Part 5 of the Law of December 29, 2006 No. 255-FZ and clause 1 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n).

It is important that the sick leave form is filled out correctly initially. Firstly, it must be written out on a valid form - the form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. And secondly, the data on the certificate of incapacity for work must be. If you pay benefits based on an incorrectly completed ballot, the Russian Federal Social Insurance Fund may not compensate for such expenses.

Along with the usual paper sick leave certificates, all clinics that have an electronic signature can issue them.

In what order to calculate sick leave benefits in 2019, calculation example

This algorithm is used regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, etc.). The tax system used also does not matter. This follows from the Law of December 29, 2006 No. 255-FZ and the provisions approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

How to calculate temporary disability benefits in 2018

Example of calculating sick leave benefits: The employee was sick for 11 calendar days - from January 20 to January 30, 2018. His insurance experience is 9 years 5 months. This is more than eight years, so the benefit is calculated based on 100 percent of average earnings (Article 7 of Federal Law No. 255-FZ of December 29, 2006).

The billing period is 2016-2017. During this time, the employee was sick for a total of 17 days. However, his earnings must always be divided by 730.

In 2016, the employee earned 1,220,150 rubles, which is more than the limit (1,220,150 rubles > 718,000 rubles).

In 2017, the employee earned RUB 1,450,300.18. This amount also exceeds the limit (RUB 1,450,300.18 > RUB 755,000). Therefore, to calculate benefits, the maximum daily earnings are used:

(718,000 ₽ + 755,000 ₽) : 730 days. = 2017.81 ₽.

Hence the benefit amount will be equal to: 2017.81 ₽ × 100% × 11 days. = 22,195.91 ₽.

From this amount:

• The company pays 6053.43 rubles. (RUB 2017.81 × 100% × 3 days).
• The Social Insurance Fund reimburses 16,142.48 rubles. (RUB 22,195.91 – RUB 6,053.43).

If you make a mistake in calculating benefits, you will end up with arrears or overpayments in compulsory social insurance contributions and taxes - and this is unnecessary trouble.

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Validity period and recalculation period, how to recalculate the amount of sick leave, documents

If for some reason an employee was unable to immediately submit a sick leave certificate (for example, he lost it), he has the right to apply for benefits within six months from the date of restoration of working capacity, establishment of disability, end of the period of care for a sick family member, quarantine, prosthetics, after-care. This deadline FSS of Russia may extend, if the employee missed him for a good reason (Part 1, 3 of the Law of December 29, 2006 No. 255-FZ).

List of valid reasons approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74:

1. Force majeure, that is, extraordinary, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another locality, change of location.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to health or death of a close relative.
6. Other reasons recognized as valid in court when insured persons apply to court.

Deadlines for recalculating sick leave benefits for incapacity for work (B&R and child care benefits)

If the employee (insured person) does not have a certificate (certificates) of the amount of earnings on the day of applying for benefits, the corresponding benefit is assigned at the minimum wage. After the employee submits the specified certificate (certificates) about the amount of earnings, the assigned benefit is recalculated for all the past time, but no more than three years, preceding the day of submission of the certificate (certificates) on the amount of earnings.

What documents are needed for recalculation

• Accounting information. Based on the order to reinstate the employee, the accountant must draw up an accounting certificate recalculating the amount of the benefit.
  

  Note: DOWNLOAD a fragment of the accounting certificate(.docx 15Kb)

• Sick leave .
• New benefit calculation. After recalculating the benefits, you need to print a new calculation. Assign it number 2 and attach it to the sick leave certificate with the previous benefit calculation.

Duration of payment of disability benefits after presentation of sick leave at work

For unreliable information there is liability, see Law 255-FZ.
According to the same law, the insurer (i.e. an organization or individual entrepreneur) assigns benefits for temporary disability during 10 calendar days from the date of application by the insured person (employee) to receive it with the necessary documents. Payment of benefits is carried out by the policyholder on the day closest to the date of payment of wages after the appointment of benefits.

When sick leave benefits are NOT paid

The payment procedure is established by parts 1–2 of the Law of December 29, 2006 No. 255-FZ. For all periods of release from work with or without salary, do not pay sick leave benefits to employees. For example, for the day of his participation in a court hearing as a juror, as well as for days falling on leave at his own expense or parental leave.

Pay for sick leave received during annual leave only if it was issued due to illness (injury) of the employee himself.

Sick leave benefits are also not paid for the period when the employee:

• was suspended from work without payment of salary (the reasons for such suspension are specified in Article 76 of the Labor Code of the Russian Federation);
• was taken into custody (administrative arrest);
• underwent a forensic medical examination;
• was on downtime (the exception is the case when the illness occurred before the downtime period and continued during the downtime period);
• intentionally caused harm to his health or attempted suicide;
• lost his ability to work as a result of a crime he intentionally committed.

Who gets disability benefits?

The following have the right to sick leave benefits (temporary disability benefits):

• citizens of Russia;
• foreigners permanently or temporarily residing in Russia;
• stateless persons.

Foreigners temporarily staying in Russia are also entitled to hospital benefits. But only if the policyholder paid contributions for them to the Social Insurance Fund of Russia for at least six months before the month when the insured event occurred. This procedure is provided for by the Law of December 29, 2006 No. 255-FZ.

Sickness benefits are paid only to employees working (recently working) in an organization under employment contracts, including. The payment of sick leave benefits to employees working under civil contracts is not provided for by law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee becomes entitled to sick leave benefits from the day on which he is due to begin his official duties. Therefore, even if he works on a probationary period, he is also entitled to benefits. Such rules are established by Part 5 of Article 2 of the Law of December 29, 2006 No. 255-FZ.

Rules for calculating hospital benefits for temporary disability

1 . Temporary disability benefit, sick leave due to illness or injury is paid at the expense of:

• for the first three days - at the expense of the policyholder;
• for the remaining period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.

In other cases of temporary disability (caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium), the benefit is paid from the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.

2 . Sick leave, Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued. There are exceptions to this rule, for example, temporary disability benefits are not assigned for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in clause 1 of Federal Law No. 255 of December 29, 2006 -FZ).

Total paid period of sick leave disability benefits

As a rule, sick leave benefits are needed accrue and pay for the entire period of illness: from the first day of illness or injury until the recovery of the employee (his family member) or until the moment of disability (Part 1 of the Law of December 29, 2006 No. 255-FZ).

In case of work-related injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity until the employee recovers or his disability group is revised (Clause 1, Article 15 of the Law of July 24, 1998 No. 125-FZ, Part 1 of Art. 6 of the Law of December 29, 2006 No. 255-FZ).

Limitations on the period of payment of sick leave benefits

3 . Sick leave, Temporary disability benefits are paid depending on the employee’s insurance length, this is called the length of service for calculating sick leave ( see the help diagram) .

Experience for calculating sick leave. Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work

The amount of sick leave benefits for temporary disability is set as a percentage of average earnings, but not more than the amount calculated taking into account the restrictions established by part 3.2 and part 6 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work and occupational disease.

The amount of sick leave for an occupational disease or injury is established no more than the amount calculated taking into account the restrictions established by paragraph 2 of Article 9 of the Law of July 24, 1998 No. 125-FZ. If these restrictions are exceeded, the amount of the benefit is calculated based on the maximum amount in the manner prescribed by paragraph 3 of Article 9 of Law No. 125-FZ of July 24, 1998.

4 . To calculate the average employee earnings you need to take all payments for which insurance premiums were calculated in the two previous calendar years.

What to include in earnings when calculating and calculating sick leave and what to exclude from it

Include in your earnings all payments for the billing period from which you paid contributions to the Federal Social Insurance Fund of Russia (Part 2 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375) .

Accordingly, all payments that are not subject to insurance contributions must be excluded from the employee’s total earnings for the billing period (Part 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:

• government benefits;
• statutory compensation payments to employees;
• financial assistance not exceeding 4000 rubles. per year per person.

A complete list of payments exempt from insurance premiums is given in the Tax Code of the Russian Federation.

5 . Sickness benefits are calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of the onset of temporary disability, including during the period of work (service, other activities) for another insured (other insureds).

If the employee was on maternity or child care leave during this period, one or two years can be replaced. How - see the help diagram.

The employee has previously worked for other organizations
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If during the billing period the employee worked in other organizations (including several), then the calculation of earnings for this period of time depends on whether he continues to work for the same employers.

If on the date of the insured event the employee works in only one organization, then it is in this organization that he receives sick leave benefits. Then, when calculating benefits, you need to take into account the employee’s income paid to him by all previous employers. To confirm the amount of such income, the employee must provide certificates of earnings from previous places of work (Part 5 of the Law of December 29, 2006 No. 255-FZ). The form of such a document was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

Note: Read about in detail. The certificate is issued to the employee upon dismissal. A former employee can also request it. Based on this certificate, benefits for temporary disability, pregnancy and childbirth, and child care benefits will be calculated for the person at the new place of work. How to obtain salary data from the Pension Fund if there is no salary certificate for 2 years.

The certificate is issued for two calendar years preceding the year of termination of work or the year of application for the certificate, and the current calendar year.

When there is no information about the employee’s earnings (part of the earnings), then, in accordance with Part 2.1 of the Law of December 29, 2006 No. 255-FZ, calculate the benefit based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the benefit must be recalculated for the entire past time, but no more than three years preceding the day the certificate of earnings was submitted.

When can you replace the calculation period when calculating (recalculating) sick leave benefits?
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It is possible that during the billing period or in one of the years of the billing period the employee was on maternity leave or child care leave. In such a case, the employee may substitute those years from the pay period for other prior calendar years (or year) if doing so would result in an increase in the benefit amount. To do this, the employee must submit to the employer.

You can replace the billing period only with those years (year) that directly precede the occurrence of the insured event. For example, a woman was on maternity leave or child care leave in 2015–2016, and a new insured event occurred in 2017. Then 2015 and (or) 2016 can only be replaced by 2014 and (or) 2013. It is impossible to take any years that were before 2015–2016 (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105).

What if the employee was first on maternity leave and then on maternity leave for up to three years in the period from 2013 to 2016? Then, to calculate benefits, you can take 2012 and 2011. There is no need to recalculate benefits that were assigned and paid before the release of the letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105. Such clarifications are in letters of the FSS of Russia dated November 11, 2015 No. 02-09-14/15-19989 and No. 02-09-14/15-19937, dated November 9, 2015 No. 02-09-14/15-18677.

If an employee previously worked in another organization or for another entrepreneur and was unable to provide a certificate of the amount of earnings on the day of applying for benefits, the benefit can be recalculated later. In this case, the employer calculates benefits based on available information and documents. After the employee brings the necessary certificate, the employer recalculates the benefit. This procedure is established by Part 2.1 of Article 15 of the Law of December 29, 2006 No. 255-FZ.

The same procedure can be applied if the employee submits an application to change the pay period after the temporary disability benefit has been accrued and paid. Assign a benefit if the employee applied for it no later than six months from the date of restoration of working capacity. The employer assigns sick leave benefits within 10 calendar days from the day the employee applied for it and submitted the necessary documents, and pays it on the next day after the assignment of benefits, established for the payment of wages (Part 1 of Article 12, Part 1 of Article 15 of the Law dated December 29, 2006 No. 255-FZ).

For an employee who applied to replace one or two years of the pay period, recalculate the benefit previously determined based on the minimum wage. Adjust the benefit amount within 10 calendar days of receiving the application.

If the employee submitted an application before submitting the reports to the tax office, then the amount of the newly calculated benefit must be indicated in the calculation of insurance premiums. If the reports have already been submitted indicating the amount of hospital benefits calculated on the basis of the minimum wage, then reflect the difference in the amount of benefits in the calculation of insurance premiums for the period in which the recalculation and additional payment are made. Similar clarifications are in the letter of the Social Insurance Fund dated August 10, 2007 No. 02-13/07-7430. Although this letter is devoted to the recalculation of an incorrectly accrued benefit and concerns the previous rules for calculating hospital benefits, the principles described in it for reporting the results of recalculation can also be applied in this situation.

An example of recalculating sick leave benefits previously calculated based on the minimum wage. During the billing period, the employee was on maternity and child care leave. An application to replace two years of the calculation period with previous years is submitted after the sick leave benefit has been accrued and paid

From January 1, 2017 to September 13, 2018 inclusive, the secretary of the organization E.V. Ivanova was on maternity and child care leave. She returned to work on September 14, 2018.

In July 2019, Ivanova was ill for five calendar days. The calculation period for calculating sick leave benefits is 2017–2018. Ivanova's actual earnings:

• for 2017 – 0 rub.;
• 2018 – 67,000 rub.

In July 2019, Ivanova brought a sick leave. She did not immediately submit an application to change the billing period. Since the employee’s average monthly earnings in the billing period turned out to be lower than the minimum wage, the accountant calculated the average daily earnings based on the minimum wage on the date of opening the sick leave. Ivanova’s average daily earnings: 11,280 rubles. × 24 months : 730 days = 370.85 rub.

Ivanova’s insurance experience is more than eight years, so she is entitled to benefits in the amount of 100 percent of average earnings. The total amount of sick leave benefits was: 370.85 rubles. × 100% × 5 days. = 1854.25 rub.

In September 2019, Ivanova submitted an application to the accounting department to replace the billing period with 2016 and 2015, in which she had earnings taken into account when calculating sick leave benefits. Based on this statement, the accountant recalculated benefits based on the employee’s actual earnings in 2016 and 2015. Ivanova's actual earnings:

• for 2015 – 240,000 rubles;
• 2016 – 300,000 rubles.

The employee's actual earnings in the billing period did not exceed the limits. Average daily earnings:
(240,000 rub. + 300,000 rub.) : 730 days. = 739.73 rub./day.

The benefit amount was: 739.73 rubles/day. × 100% × 5 days. = 3698.65 rub.

This amount is greater than the benefit amount calculated based on the minimum wage. On the day the salary was paid, October 5, 2019, the accountant paid Ivanova the missing amount of benefits in the amount of 2,138.80 rubles. (RUB 3,698.65 – RUB 1,559.85).

6 . Average daily earnings to calculate sick leave benefits for temporary disability is determined by dividing the amount of accrued earnings in the billing period, always by 730.

Note: . The calculation period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in a period should I take? 730, 731 or 732 days?

When calculating sick leave for payment of temporary disability benefits, there must always be two starting points:

• the billing period will always be 2 full calendar years.
• earnings in the billing period will always be divided by 730. 730 is an abstract digital coefficient that cannot be changed.

Calculation period for any sick leave- this is always two full years, or 730 days according to Part 3 of Federal Law of December 29, 2006 No. 255-FZ. No days are excluded. It does not matter which years fall within the calculation period.

7 Sickness benefit amount.

Is sick leave benefits subject to personal income tax?

Withhold personal income tax from the entire amount of sick leave benefits. Withhold the tax no matter in connection with which insurance event (illness of the employee himself, caring for a sick child, etc.) the benefit is assigned. Personal income tax is also applied to benefits assigned in connection with an accident at work or an occupational disease. Such conclusions follow from paragraph 1 of the Tax Code of the Russian Federation and are confirmed by letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-05/14992.

It remains to perform three simple mathematical operations to calculate the amount of the benefit, the amount of personal income tax and the amount to be paid. Don't charge insurance! In what order to do the calculations, see the diagram below.

Benefit amount

Average daily earnings

Number of sick days

Personal income tax 13%

MINIMUM SIZE OF HOSPITAL disability benefits

A situation often arises when an employee had no earnings in the two previous years or the average earnings calculated for this period, calculated for a full calendar month, turned out to be below the minimum wage. In this case, the benefit is calculated from the minimum wage.

The amount of sick leave benefits will be 1,725 ​​rubles 79 kopecks (156.89 x 11 (calendar days of incapacity for work)).

MAXIMUM SIZE OF HOSPITAL disability benefits

As such, there is no definition of the maximum daily or monthly benefit in the current legislation. Is there procedure for calculating the maximum amount from which sick leave and other benefits can be calculated. Here is how it is formulated in Federal Law No. 255-FZ, clause 3.2: “The average earnings, on the basis of which benefits for temporary disability are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with the Federal Law “On Insurance Contributions...” for the corresponding calendar year to the Social Insurance Fund of the Russian Federation.”

Thus, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums for that year.

Maximum daily sick leave benefit for temporary disability in 2015 cannot be more than 1,632 rubles 87 kopecks:

The maximum base for calculating insurance premiums in 2013 was 568,000 rubles, and in 2014 - 624,000 rubles.

Maximum daily sick leave: 568,000 + 624,000 = 1,192,000 / 730 = 1632.87 rub.

The Social Insurance Fund Office answered questions about sick pay in unusual situations

• sick leave issued during vacation
• sick leave issued on a day off
• two overlapping sick leave certificates were issued
• violation of sick leave regime

Answers to these and other questions related to sick leave payment in non-standard situations, published on the website Arkhangelsk branch of the Social Insurance Fund. However, in our opinion, policyholders from other constituent entities of the Russian Federation will also be interested in familiarizing themselves with the conclusions of regional experts.

Below is an online sick leave calculator, a case study and benefit amounts for 2019.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

1. Enter the data from the certificate of incapacity for work (sick leave).
2. Enter your earnings data for the previous 2 years (needed to calculate your average daily earnings).
3. As a result, you will receive a final table for calculating the amount of sick leave, taking into account the employee’s insurance record.

The free online sick leave calculator from the service will help you quickly calculate temporary disability benefits in accordance with all the rules. When calculating benefits, all important restrictions are taken into account. For example, if the average daily earnings are less than those calculated according to the minimum wage, then the average earnings calculated according to the minimum wage are taken to calculate sick leave.

Note: The calculator also contains tips with links to articles of regulatory documents.

CALCULATION OF SICK AWAY on the website of the Federal Social Insurance Fund of the Russian Federation

Calculation and payment of sick leave in 2019

You can look at this example, which very well demonstrates the procedure for calculating benefits. Check our calculations on the online sick leave benefit calculator (it's above).

Note: Sickness and child benefits. Errors in 2016 and new things in 2017,

In a programme:
– review of common errors in calculating benefits in 2016;
– indexation of benefits and maximums for average earnings in 2016;
– what to check when calculating benefits for part-time workers, foreigners and benefits from the minimum wage;
– will the transfer of contributions to the Federal Tax Service affect the return of benefits from the Social Insurance Fund;
– new in the calculation of benefits in 2017;
– recommendations for those who calculate benefits under the pilot project;
– on-site joint inspections of the Federal Tax Service and the Social Insurance Fund on the payment of benefits in 2017;
- answers on questions.

Example of sick leave calculation

Ivanov Ivan Ivanovich was disabled and ill due to illness from January 19 to January 31, 2015. Ivanov’s insurance experience was 6 years. The calculation period for calculating benefits is 2013 and 2014.

We determine the earnings of Ivanov I.I. in these two years.

In 2013, the employee’s earnings amounted to 350,000 rubles, in 2014 - 400,000 rubles. Earnings in the billing period for two years are 750,000 rubles (350,000 + 400,000).

We find the average daily earnings of an employee: 1027 rubles 39 kopecks (750,000 / 730).

We determine the average daily benefit amount taking into account Ivanov’s insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

We calculate the amount of benefits to be paid. Ivan Ivanov will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of incapacity for work)).

Calculation of sick leave when working part-time part-time

When calculating benefits, the average salary from the minimum wage must be divided in half if the employee works part-time. If the company calculates the benefit from actual earnings, it is not required to reduce it.

For part-time employees, disability benefits must be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the resulting average daily earnings must be multiplied by the number of sick days and the percentage depending on the length of service (Federal Law No. 255-FZ of December 29, 2006). But some regional funds require the average daily earnings, calculated from actual income, to be divided in half. This opinion is erroneous, and this was confirmed by the FSS in the commentary letter.

Earnings need to be adjusted only when they are calculated based on the minimum wage (5,965 rubles in 2015, 7,500 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee has had no income for two previous years or has less than six months of service (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings need to be reduced in proportion to the time worked. For example, if an employee works half a day, then the formula is: × 24 months × 0.5. If the company calculates the benefit from actual earnings, it does not need to be reduced.

When calculating sick leave benefits for part-time employees, there is one more feature. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter from the Federal Social Insurance Fund of the Russian Federation dated October 30, 2012 No. 15-03-14/12–12658). And when calculating, you need to take a large amount. Otherwise, the benefit may be reduced.

An example of calculating sick leave for a part-time worker

The employee has been working at 0.5 rate since January last year. Part-time salary - 10,000 rubles per month. Earnings for 2014 amounted to 120,000 rubles.

Until 2014, the employee did not work anywhere, her total experience was 1 year 11 months. In December 2015, the employee was sick for 10 days. The actual average daily earnings are 164.38 rubles. (RUB 120,000: 730) must be compared with earnings from the minimum wage, taking into account the working hours. That is, from 98.05 rubles. (RUB 5,965 × 24 months × 0.5: 730). Actual earnings are higher (164.38 > 98.05), so sick leave is counted from it.

The employee must be given benefits in the amount of 986.28 rubles. (RUB 164.38 × 10 days × 60%).

Appendix to sick leave for temporary disability

If an employee has submitted a sick leave certificate to the accounting department, according to the law, in this case, he must pay for sick leave, and for this, calculate sick leave benefits for incapacity for work. The benefit calculation is done on a separate sheet of paper and attached to the employee’s sick leave certificate.

Sick leave calculations are made according to the standard scheme:

• The calculation period for calculating benefits is two calendar years.
• Average daily earnings are determined
• Specify the employee's period of incapacity for work
• Indicate what percentage of earnings the employee is entitled to
• The amount of daily allowance is determined
• Maximum average daily earnings, for comparison with the calculated value
• Indicate which part of the benefit is paid at the expense of the employer, and which part at the expense of the Federal Social Insurance Fund of the Russian Federation

Payment of sick leave, how many days, Deadline for payment of disability benefits

The benefit must be assigned to the employee within 10 calendar days after he has submitted the sick leave certificate, and the transfer must be made on the day closest to the date set for payment of wages after the benefit is assigned.

Note: Letter of the Federal Social Insurance Fund of the Russian Federation dated July 14, 2016 No. 02-09-14/15-02-11878.

How sick leave is paid - payment for compulsory social insurance is carried out through the employer’s accounting department. At the same time, responsibility for the correctness of accrual and expenditure of funds lies with the administration of the policyholder in the person of the head and chief accountant (clause 10 of the Regulations on the Social Insurance Fund, approved by Decree of the Government of the Russian Federation dated February 12, 1994 No. 101). To assign and pay benefits, the employee must submit to the employer a certificate of incapacity for work (Federal Law dated December 29, 2006 No. 255-FZ). In turn, according to Part 1 of Article 15 of Law No. 255-FZ, the policyholder assigns benefits within 10 calendar days from the date the employee submits the necessary documents. The funds must be transferred on the day closest to the date of payment of wages after the payment of benefits. For example, if a certificate of incapacity for work was presented to the employer on July 20, then the benefit had to be assigned before July 30, and transferred on the next day after July 30, established for the payment of wages.

To pay benefits, the employee must submit a sick leave certificate to the accounting department of his enterprise no later than six months from the date of termination of his incapacity for work. If the deadline is violated, the decision on payment of benefits is made by the territorial body of the Social Insurance Fund. The list of valid reasons on the basis of which the Fund will make a positive decision on the payment of benefits is given in Order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

Accounting entries (correspondence of accounts) calculation of temporary disability benefits

Standard tax deduction in the amount of 400 rubles. is provided in relation to the amount of income received by the employee in January, that is, taking into account wages.

ERRORS in SICK CERTIFICATES
Data is provided on minor errors in the sick leave certificate when it should be paid. Video with answers to questions about sick leave in 2019

In the earlier versions of the 1C program, accrual for sick leave was carried out by creating a separate type of accrual. In version 8.3, a separate Sick Leave tool is used for these purposes. Below we will look in detail at how to process sick leave in 1C using a new document. Everything will be done in the “Taxi” interface, because... It is this version of the interface that is used in the latest versions of the program.

Creating a “Sick Leave” document

1. In the menu bar, select the “Salaries and Personnel” section;

If there is no menu bar on the left side of the program window, you need to switch to the “Taxi” version of the interface. To do this, switch to the “Administration” tab and select the “Interface” menu item.

In the window that opens, select the “Taxi” interface type.

The program will restart automatically and prompt you to enter your username and password. After restarting, the program interface will change to a new one.

1. In the “Salary” subsection, select “All accruals”;

1. In the tab that opens, click the “Create” button and select “Sick Leave” from the drop-down menu. The program will open a window for entering sick leave data.

Filling out the document “Sick Leave”

In the “Sick leave (creation)” tab that opens, you must fill in the required fields and indicate the following information:

• The name of the organization that accrues sick leave;
• The month in which the accrual is carried out;
• Dates for which the certificate of incapacity for work was issued;
• The reason why the sick leave was opened;
• The percentage according to which sick pay is calculated;
• Data on average employee earnings. If there is no such data or it is incorrect, the average earnings can be adjusted by calling the corresponding document directly from the data entry window for the certificate of incapacity for work;

Please note that the fields underlined with a red dotted line are required!

If the certificate of incapacity for work indicates violations of the hospital regime, indicate the date from which the percentage of payment must be reduced. The program will calculate the amount of sick leave accrual automatically.

In the “Accruals” tab, you can see the amount of sick leave accruals broken down by month if the sick leave period covers days of different months.

Carrying out accrued sick leave

After filling out all the fields of the “Sick Leave” document, click the “Post and close” button.

The new document will be saved under a serial number. You can view it in the “Sick Leave” tab and in the general list of accruals “All accruals”.

If necessary, you can view transactions and other document movements by clicking the corresponding button.

A list of all transactions will be opened in a new program tab.

The newly created sick leave does not take into account personal income tax (NDFL). The calculation of personal income tax will be carried out after the sick leave is entered into the final payroll for the month in 1C. In this case, personal income tax will be charged on the entire amount of wages.

Expertise of the article: Svetlana Myagkova, GARANT Legal Consulting Service, professional accountant-expert

If an employee submitted sick leave late, due to which he was mistakenly paid for extra work days, then the company can recalculate wages and make adjustments to accounting. She is not required to submit “clarifications” on insurance premiums in this situation.

In many large organizations with a large number of employees, the following situation may arise: an employee reported illness after the company had already submitted reports to the Federal Social Insurance Fund of Russia for this period. At the same time, he was mistakenly paid for sick days as working days. What is the best way to deal with this situation—should I make corrections to the accounting?

Double payment is not allowed

The employee has the right to present sick leave for payment within 6 months from the date of its closure. In this case, the company must pay benefits for it along with the next salary (Part 1, Article 12, Part 8, Article 13 of the Federal Law of December 29, 2006 No. 255-FZ).

Please note: temporary disability benefits are assigned to an employee to compensate for lost earnings during a period of illness (subclause 2, clause 1, article 7 of the Federal Law of July 16, 1999 No. 165-FZ). It is impossible to pay an employee both benefits and wages for these days (post. FAS ZSO dated January 25, 2010 in case No. A45-9720/2009, FAS DVO dated February 27, 2010 No. F03-778/2010).

Therefore, if an employee actually worked during a period of illness (and these days were paid to him as working days), then the Federal Social Insurance Fund of Russia will simply not accept expenses for such sick leave as offset.

It’s another matter if the employee was absent due to illness, but for some reason this became clear after payroll was calculated and reports were submitted. And here the company has several options for solving the problem.

Let it be as it is

If the amount of expenses for “late” sick leave is small, then it is easier for the company not to accept it for payment and not to make corrections to the accounting.

But keep in mind: if this sick leave is somehow discovered during an income tax audit, then companies may be charged additional tax, as well as penalties and fines for economically unjustified payments to an employee during illness and excess amounts of insurance premiums.

Claims can be avoided if the collective or employment agreement with employees provides for additional payment up to actual earnings during the period of illness. In this case, the amount of the additional payment can be taken into account as labor costs when calculating income tax (letter of the Ministry of Finance of Russia dated December 8, 2010 No. 03-03-06/2/209).

Corrections without “clarification”

But if the error is related to “rolling over” sick leave, then the company will most likely have to make corrections to the accounting. For example, if only the first days of such sick leave, which occurred at the end of the quarter, were paid incorrectly.

And if, as a result of recalculation, the amount of the difference turns out to be quite insignificant and the income tax return for this period has not yet been submitted, then you can only limit yourself to making corrections in accounting.

Example

After the company submitted reports on insurance premiums for the first half of 2011, the employee brought in sick leave, opened on June 29, and closed in July. On June 29 and 30, the company mistakenly paid him as working days - in the amount of 3,000 rubles. The company's accountant made a recalculation for June and drew up an accounting certificate (let's say the amount of benefits for June is 600 rubles). At the same time, the company decided to attribute the excess amounts paid to the employee to other expenses, and accrue temporary disability benefits only for July. Based on this certificate, the following entries are made in accounting:

DEBIT 20, 26, 44 CREDIT 70

2400 rub. (3000 - 600) - part of the erroneously accrued salary for June was reversed;

DEBIT 20, 26, 44 CREDIT 69

1020 rub. (RUB 3,000 × 34%) - part of the erroneously calculated insurance premiums for June was reversed;

DEBIT 91-2 CREDIT 70

2400 rub. - the erroneously accrued salary amount was taken into account as other expenses;

DEBIT 91-2 CREDIT 69

1020 rub. - the erroneously calculated amount of insurance premiums is taken into account as other expenses.

In this case, the amount of extra expenses is 3,420 rubles. (2400 + 1020) - must be excluded from the income tax calculation for the first half of the year (or June) 2011. Since this error led to excessive payment of insurance premiums, the company is not obliged to submit “clarifications” to the Federal Tax Service of Russia and the Pension Fund of the Russian Federation.

Corrections with "clarification"

If, as a result of recalculation, the difference between the amount paid to the employee and the amount of benefits turned out to be large, then it makes sense to offset the excess amounts paid and submit “clarifications” on insurance premiums.

Example

After the company submitted its reports for the first half of 2011, the employee brought a four-day sick leave, closed on June 30. For the period from June 27 to June 30, there was no note on sick leave on the report card, so the company paid him for these days as working days. The amount of payment for these days was 16,000 rubles.

The company's accountant recalculated for June and drew up an accounting certificate. The amount of sick leave benefits is 4,000 rubles. including 1000 rubles at the expense of the Russian Social Insurance Fund).

DEBIT 20, 26, 44 CREDIT 70

16,000 rub. - excessively accrued salaries for June were reversed;

DEBIT 20, 26, 44 CREDIT 69

5440 rub. (RUB 16,000 × 34%) part of the insurance premiums for June was reversed;

DEBIT 20, 26, 44 CREDIT 70

3000 rub. sick leave benefits for June have been accrued (at the expense of the employer);

DEBIT 69 CREDIT 70

1000 rub. — sick leave benefits for June have been accrued (at the expense of the Russian Social Insurance Fund).

The company can offset any excess amounts paid to the employee against the salary for July. In this case, there is no need to make accounting entries: it is enough to accrue the employee’s salary for July in a smaller amount based on the data in the accounting certificate.

And in order to offset the excessively transferred amount of insurance premiums, you need to submit “clarifications” to the Pension Fund and the Federal Insurance Fund of Russia for the six months, as well as make changes to the personalized accounting information.

In addition, the company must submit an updated income tax return for the first half of the year (June) 2011. and pay extra penalties.