Work experience for sick leave. How to determine the insurance period for calculating sick leave for an employee? Application of insurance experience

Instructions for using the seniority calculator for sick leave

If you know your seniority on a certain date, then enter in the field "Experience on date" a specific day and the number of years, months, days of experience on that day. These fields are optional, but if you have these data, it will significantly reduce your count.
In the fields "Date of employment" and "Date of dismissal" enter your dates, for example, work book. Be sure to fill in at least one line of this table.
The "Additional periods" may include such periods as: being on the state or municipal service, the period of work as an individual entrepreneur, the period of receiving unemployment benefits, caring for a disabled or elderly relative, and others. Full list such periods are described below, in the paragraph “What is included in the insurance period”.
If you passed military service, then specify its duration in the drop-down list.
Click "CALCULATE". You can save the result to a doc file.

Also take into account:

Use the Today button (circle with a dot) to quickly insert the current date.
Use adding, deleting and clearing the necessary fields with the corresponding buttons for faster and more convenient entering and changing information.

About the sick leave calculator

The calculator will help you quickly calculate the length of service required when filling out a sick leave (sick leave).

Legislative basis for calculating seniority

Laws Russian Federation regulate the calculation of the length of service for the payment of sick leave in the following documents:

Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood" No. 255 of December 29, 2006;
Order of the Ministry of Health and Social Development of the Russian Federation “On Approval of the Rules for Calculation and Confirmation insurance experience to determine the amount of benefits for temporary disability, pregnancy and childbirth” No. 91 dated February 06, 2007 (edited on September 11, 2009).

Sick leave experience is the duration of periods of work and other activities during which the person was insured against temporary disability.

Why know the experience of temporary disability

Correctly calculating the time payable for temporary disability is necessary not only for the citizen himself, but especially often for accountants and personnel officers. This is necessary for the correct calculation of sick leave benefits.

What is included in this type of training?

The insurance period for calculating sick leave includes such periods as:

work on employment contract;
state and municipal service;
period of activity as an individual entrepreneur;
engaging in activities as notaries, private detectives, private security guards;
periods of activity as a deputy (Council of Federation, State Duma), as well as periods of filling these public positions;
periods of activity as a clergyman;
periods of involvement in paid labor of a person sentenced to deprivation of liberty, provided that he fulfills the established work schedule;
periods of work as a member of a collective farm or production cooperative, subject to personal labor participation in its activities.

What is not included in this type of experience

It does not include periods when you were on parental leave, as well as all other periods not mentioned in the law.

The amount of sick leave depends on the length of service.

To calculate the amount of sick leave, information is needed on average earnings for the last two years.

If in the two-year period preceding disability, the citizen had no official income, the minimum amount of the benefit will be calculated based on the current date.

The first three days of disability are compensated by the insured himself, and the rest of the time is financed from the budget of the Social Insurance Fund of the Russian Federation.

The share of disability compensation depends on the insurance period of the employee:

a person who has worked for less than 5 years will receive 60% of the salary for the days of his disability;
having an experience of 5 to 8 years - 80%;
More than 8 years of experience entitles you to 100% compensation.

Counting Features

The length of service for sick leave is determined on the day of the onset of temporary disability.

The calculation procedure is calendar. In the calculator, only the "remainders" of the periods are translated according to the principle: every 30 days in 1 full month, every 12 months in 1 full year.

Coinciding periods are counted as one. The calculator has this algorithm, so even if you enter "intersecting" periods, the "crossing days" will be counted once.

Periods of parental leave will not be counted towards this length of service.

The calculation of the length of service for sick leave affects the amount of payments, and therefore our calculation (even with a difference of 1 day) may not coincide with the calculation of an accountant in your organization. Take note.

Sick leave pay depends on the length of service of the employee. The length of service for calculating sick leave in 2016 will change, so companies will calculate temporary disability benefits in a new way. Let's say right away that the length of service for the sick leave will gradually increase. We have shown the changes in the table.

Important in the article:

How will the length of service for calculating sick leave in 2016 change?
How sick pay will change in 2016

Changes in seniority for calculating sick leave

The draft amendments to Article 7 of Federal Law No. 255-FZ dated December 29, 2006 were prepared by the Ministry of Labor and posted on regulation.gov.ru. It is assumed that thresholds length of service for calculating sick leave in 2016 will grow every year for six months (see table). And by 2029, for a 100 percent benefit, it will take 15 years to work. Eight years of service is enough now.

The developers believe that if this is determined in this way, it will be possible to stimulate employees to legal employment. The key point will be that what is more important for them will be a long official experience. At the same time, the Ministry of Labor realizes that the law is unprofitable for employees - they will receive less from the fund than planned. It was in order to smooth out the negative that the officials extended the transition period by as much as 13 years.

How payments will change with sick leave experience in 2016, we showed in the table below.

Sick pay in 2016 and later

	What percentage of earnings will benefit

	Experience from 8 years	Experience from 5 to 8 years	Experience up to 5 years
	Experience from 8.5 years	Experience from 5.5 to 8.5 years	Experience up to 5.5 years
	Experience from 9 years	Experience from 6 to 9 years	Experience up to 6 years
..............................
	Experience from 15 years	Experience from 8 to 15 years	Experience up to 8 years

Calculation of the amounts of payments for disability certificates, and in everyday life just “sick leave”, is the routine of a personnel accountant. In order not to make a mistake when determining the amount of benefits for a sick employee, it is important to correctly calculate the length of service. Let's figure out what it is and what it is eaten with.

The amount of payment for a sick leave depends on two values: the employee's insurance period and his average monthly earnings for the two years preceding the day of disability.

Insurance experience- this is a set of periods during which contributions to extra-budgetary funds were paid for an employee (Article 3 of the Federal Law of July 16, 1999 No. 165-FZ). The condition for the transfer of contributions is mandatory!

The procedure for calculating the insurance period, as well as the Rules for calculating and confirming its size for determining the amount of benefits (hereinafter referred to as the Rules) are enshrined in Art. 16 of the Federal Law of December 29, 2006 No. 255-FZ and in the Order of the Ministry of Health and Social Development of Russia of February 6, 2007 No. 91.

Labor instead of insurance: fundamental differences

Seniority- this is a set of ALL periods of labor activity of the employee. In order to avoid mistakes and correctly pay the benefit to the sick employee, it is important to use the insurance period in the calculations, and not the work record.

For example, an employee on the basis of a sick leave is required to calculate the amount of benefits. It is known that an employee in certain years took a vacation without pay. Contributions to off-budget funds during these periods were not transferred for the absentee. This is the main difference: vacation time is included in the length of service at one's own expense, because the employment contract with the employee was not terminated, but not in insurance, because there were no deductions. Therefore, it is impossible to use the work experience of an employee to calculate a sick leave.

What periods of work are included in the insurance experience

According to Section I of the Rules for sick leave payment, the periods listed below are calculated. If the periods overlap one another, one is taken into account, which one is chosen by the employee.

period of work on the basis of employment contracts;
military service;
public service(civil or municipal);
other activities, when a citizen paid contributions to extra-budgetary funds (for example, individual entrepreneurship).

Here a reasonable question arises: is sick leave included in the insurance experience? The key word - insurance - implies the actual payment of premiums. During the period of incapacity for work, deductions for the employee are not paid, therefore, sick leave is not taken into account when calculating the payment of subsequent sheets of disability.

What documents confirm the insurance experience

The main, but not the only document confirming the experience is a work book. If for some reason all periods of the employee’s activity in the labor work are not reflected or are reflected with errors, the following are submitted for confirmation (section II of the Rules):

employment contracts drawn up in writing and in accordance with the law;
certificates issued by employers or relevant government agencies;
personal accounts and payroll;
extracts from orders.

The specified list is exhaustive. The employer does not have the right to demand other documents from the employee to confirm that contributions to extra-budgetary funds were paid for him at the previous places of work.

Calculation of insurance experience for calculating sick leave

The insurance period for sick leave is calculated in calendar order on the day preceding the day of disability. So, if the sick leave is issued for the period from March 14, 20XX to March 19, 20XX, then the calculation is made on March 13, 20XX. Every 30 days of the period labor activity make up a full month, and every 12 months a full year. The higher this indicator, the higher the disability payment:

from 8 years and more, allowance - 100% of the average daily earnings;
from 5 to 8 years, the amount of the benefit is 80% of the average daily earnings;
from 6 months to 5 years, payment in the amount of 60% of the average daily earnings;
less than 6 months - sick leave is calculated from the minimum wage (SMIC) for a calendar month.

Example. Consider these rules on a specific calculation of the insurance period for sick leave:

An employee of Lyutik LLC brought a sick leave certificate for March 20-27, 2018 to the accounting department. From February 4, 2013 to July 11, 2014, the employee worked at Tyulpan LLC, from July 14, 2014 to May 16, 2016. - in Narciss LLC, and from May 18, 2016 to the present - in Lyutik LLC. There were no periods of non-payment of contributions for the specified period of time.

for the period of work in Tyulpan LLC - 1 year 5 months. 8 days;

for the period of work in Narcissus LLC - 1 year 10 months. 3 days;

for the period of work in LLC "Buttercup" - 1 year 10 months. 2 days.

Total: 5 years 1 month 13 days, therefore, the allowance will be 80% of the average daily earnings.

Calculate sick leave in the cloud service. Here you can easily and quickly calculate salaries, calculate any allowances and deductions, business trips and dividends. And also - to keep accounting and tax records of a small business, pay taxes, send reports online and receive advice from our experts. The first month of work is free.

How to calculate sick leave in 2016

Calculation of sick leave in 2016, payment

In 2015, there were changes in the calculation of the sick leave benefit, but they did not affect the basic principles for calculating the sick leave. The article gives the procedure for calculating and paying for sick leave in 2016, and the production calendar for 2016 approved by the government of the Russian Federation will help to correctly calculate the days.

Sick leave- its calculation and execution is a rather complicated and painstaking task for both an accountant and a human resources worker. Changes in last years there were so many that it was quite possible to get confused and make many mistakes in the design and calculation of a sick leave certificate.

Before talking about how sick leave is paid and about the new nuances associated with changing the minimum and maximum size temporary disability benefits, we will show the basic rules without which sick leave in 2016 cannot be calculated correctly.

Who gets sick pay for disability?

The following persons are entitled to sick leave (temporary disability allowance):

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 to the FSS of Russia for them for at least six months before the month when the insured event occurred. This procedure is provided for by Article 2 of the Law of December 29, 2006 No. 255-FZ.

Pay sick leave only to employees who work (recently worked) in an organization under employment contracts, including external part-timers. Payment of hospital benefits to employees working on civil law contracts is not provided for in the law. This follows from Article 2 of the Law of December 29, 2006 No. 255-FZ.

An employee is entitled to sick leave from the day they are due to begin their duties. Therefore, even if it works for probationary period He is also entitled to allowance. 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

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 insured;
for the rest of the period starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation.
For other cases of temporary disability (care for a sick family member, quarantine, prosthetics, aftercare in a sanatorium), the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation from the first day of disability.
Sick leave, The temporary disability benefit is 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 wage(the full list of exceptions is listed in paragraph 1 of article 9 of the Federal Law of December 29, 2006 No. 255-FZ).

Total Paid Period of Hospital Disability Benefit

As a rule, sick leave is requiredcharge 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 article 6 of the Law of December 29, 2006 No. 255-FZ).In case of labor injuries and occupational diseases, accrue sick leave for the period from the first day of incapacity for work until the employee recovers or the disability group is reconsidered (clause 1, article 15 of the Law of July 24, 1998 No. 125-FZ, part 1 of article 6 of the Law of December 29, 2006 No. 255-FZ).Restrictions on the period of sick pay
According to Article 6 of the Law of December 29, 2006 No. 255-FZ, in some cases, the period for which hospital benefits must be calculated is limited. This applies to:
- sick leave to care for a sick family member (including a child);
- benefits to employees who have concluded a contract for a period of up to six months, as well as to employees whose disability occurred in the period from the moment the employment contract was concluded until its cancellation;
- hospital invalids;
- allowances for the period of aftercare in a sanatorium.
Sick leave for caring for a family member
Benefit for caring for a sick family member of an employee, in general, accrueno more than 7 calendar days.Total paid days to care for a sick family membercannot exceed 30 calendar daysdays in a calendar year. Such restrictions are established by clause 6 of part 5 of article 6 of the Law of December 29, 2006 No. 255-FZ.
Sick leave for child care

For the case when an employee’s child falls ill, special restrictions are provided. The number of paid days is determined by the following conditions:
- when caring for child under 7 years old for the entire time of treatment, but not more than 60 calendar days during a calendar year. The maximum number of paid days can be increased to 90 days if the child has a disease included in a special list approved by the Ministry of Health and Social Development of Russia (clause 1, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ, order of the Ministry of Health and Social Development of Russia dated February 20, 2008 No. 84n);
- when caring for child from 7 to 15 years oldfor a treatment period of not more than 15 calendar days, but not more than 45 calendar days during a calendar year (clause 2, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ);
- when caring for child over 15 years old(as when caring for an adult family member) seven calendar days, but not more than 30 calendar days in a calendar year (clause 6, part 5, article 6 of the Law of December 29, 2006 No. 255-FZ).
For some cases, special rules are provided when there is a limit on the number of days paid for sick leave.

Sick leave, Temporary disability allowance is paid depending on the insurance period of the employee, this is called the length of service for calculating sick leave.
Experience for calculating sick leave. Table for determining the amount of hospital benefits depending on the length of service and the reason for the employee's disability

Employee category	Reason for disability	Insurance experience	The amount of temporary disability benefits, % of average earnings	Base
An employee working in an organization	– own illness (except occupational illness); - injury (other than injury associated with an accident at work); -quarantine; – prosthetics for medical reasons; – post-treatment in sanatorium-and-spa institutions immediately after the hospital	8 years or more	100%	Part 1 Art. 7 of the Law of December 29, 2006 No. 255-FZ
		5 to 8 years old	80%
		up to 5 years	60%
	occupational disease or accident at work	any	100%	Art. 9 of the Law of July 24, 1998 No. 125-FZ
	caring for a sick child on an outpatient basis	8 years or more	100% for the first 10 days and 50% for subsequent days of incapacity for work	p. 1 h. 3 art. 7 of the Law of December 29, 2006 No. 255-FZ
		5 to 8 years old	80% for the first 10 days and 50% for the following days of disability
		up to 5 years	60% for the first 10 days and 50% for subsequent days of disability
	caring for a sick child in a hospital	8 years or more	100%	p. 2 h. 3 art. 7 of the Law of December 29, 2006 No. 255-FZ
		5 to 8 years old	80%
		up to 5 years	60%
	caring for an adult family member on an outpatient basis	8 years or more	100%	Part 4 Art. 7 of the Law of December 29, 2006 No. 255-FZ
		5 to 8 years old	80%
		up to 5 years	60%
An employee who left the organization	own illness or injury occurred no later than 30 calendar days from the date of dismissal	any	60%	Part 2 Art. 7 of the Law of December 29, 2006 No. 255-FZ

The amount of sick leave benefit 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 of article 14 and part 6 of article 7 of the Law of December 29, 2006 No. 255-FZ. These restrictions do not apply to benefits in connection with an accident at work andoccupational disease.

The amount of sick leave occupational disease or injury, 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 is established. If the specified limits 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 the Law of July 24, 1998 No. 125-FZ.

To calculate the average salary of an employee you need to take all payments for which insurance premiums were accrued in the two previous calendar years.
What to include in earnings when calculating and calculating sick leave and exclude from it
Include in earnings all payments for the billing period from which contributions were paid to the FSS of Russia (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the provision, approved by resolution Government of the Russian Federation dated June 15, 2007 No. 375).
Accordingly, all payments that are not subject to insurance premiums must be excluded from the total amount of the employee's earnings for the billing period (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:
state benefits;
statutory compensation payments employees;
material aid not exceeding 4000 rubles. per year per person.
A complete list of payments exempt from insurance premiums is given in Article 9 of the Law of July 24, 2009 No. 212-FZ.
Hospital allowance is calculated on the basis of the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including for the time of work (service, other activities) with another insurant (other insurers).

The employee has previously worked in other organizations

If in 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 with 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 . 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 submit certificates of earnings from previous jobs (part 5 of article 13 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: The certificate is issued to the employee upon dismissal. It can also be requested former employee. Based on this certificate, a person will be calculated benefits for temporary disability, pregnancy and childbirth, and childcare at a new place of work. How to get salary data from 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 applying for a certificate, and the current calendar year.
When there is no information on the employee’s earnings (part of earnings), then in accordance with part 2.1 of article 15 of the Law of December 29, 2006 No. 255-FZ, calculate the allowance based on the available information and documents. If the organization later receives documents confirming the amount of additional earnings of the employee, the allowance must be recalculated for the entire past time, but not more than three years preceding the day the certificates of the amount of earnings are submitted.
Average daily earnings for calculating sick leave benefits for temporary disability is determined by dividing the amount of accrued earnings in the billing period always by 730.
Note: What period to take when calculating benefits PERIOD 730, 731, 732. The calculation period for any benefits (maternity, sick leave, child care up to 1.5 years) is two calendar years. How many days in the period to take? 730, 731 or 732 days?
Conclusion: when calculating sick leave for paying temporary disability benefits, there should 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.

Minimum sick leave benefit

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

From January 1, 2015, the minimum wage will be 5965 rubles per month. Accordingly, the amount of the benefit calculated from the minimum wage will change in 2015.

Calculation of the minimum sick leave

Petrova Anastasia was disabled due to illness from January 15 to 25, 2015. Petrova's insurance experience is 7 years. The settlement period for calculating benefits is 2013 and 2014. In these years, Petrova has no earnings, since she did not work. There are no grounds for replacing the years of the billing period, since the employee was not on maternity leave or parental leave.

The calculation of the sick leave will be as follows: 5965 (minimum salary in 2015) x 24 (number of months of the billing period) = 143,160 / 730 = 196 rubles 11 kopecks. This is the amount of the average daily wage for benefits, calculated from the minimum wage.

The amount of the hospital allowance will be 1725 rubles 79 kopecks (156.89 x 11 (calendar days of disability)).

Maximum amount of hospital disability benefit

As such, the determination of the maximum amount of the daily or monthly allowance in current legislation no. Is there the procedure for calculating the maximum amount from which sick leave and other benefits can be calculated. This is how it is formulated in Federal Law No. 255-FZ, clause 3.2 of Article 14: “Average earnings, on the basis of which temporary disability benefits 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, the maximum amount of the base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation."

Thus, the amount from which the temporary disability benefit is calculated for each calendar year cannot exceed the maximum value of the base for calculating insurance premiums in this year.

Maximum daily size sick leave for temporary disability in 2015 cannot be more than 1632 ruble 87 kopecks:

The maximum value of the 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.

How to calculate sick pay

billing period;
employee earnings for the billing period;
average daily earnings of an employee;
insurance experience of the employee;
the maximum amount of the allowance;
total amount of sick leave.

Use this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, accident at work, etc.). It also does not matter which system of taxation is applied. This follows from Article 14 of the Law of December 29, 2006 No. 255-FZ and the provision approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Calculation and payment of sick leave in 2016

You can look at this example, which demonstrates very well how benefits are calculated.

An example of calculating sick leave

Ivanov Ivan Ivanovich was disabled, ill, due to illness from January 19 to January 31, 2015. Ivanov's insurance experience is 6 years. The settlement 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 is 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 allowance, taking into account Ivanov's insurance experience (80%): 821 rubles 91 kopecks (1027.39 / 100 x 80).

Calculate the amount of benefits payable. Ivanov Ivan will receive 10,684 rubles 83 kopecks (821.91 x 13 (calendar days of disability)).

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

When calculating benefits, it is necessary to halve the average earnings from the minimum wage if the employee works part-time. If the company considers the benefit from actual earnings, it is not required to reduce it.

Note: Letter No. 02-09-14/15–19990 dated November 16, 2015 from the FSS of the Russian Federation

Employees who work part-time, disability benefits should be calculated in the same way as everyone else. The salary for two years must be divided by 730. And the average daily earnings received should be multiplied by the number of sick days and the percentage depending on the length of service (Article 14 of the Federal Law of December 29, 06 No. 255-FZ). But some regional funds require halving the average daily earnings, calculated from actual income. This opinion is erroneous, and this was confirmed by the FSS in the commented letter.

Earnings need to be adjusted only when it is calculated on the basis of the minimum wage (5965 rubles in 2015, 6204 rubles in 2016). For example, a company uses the minimum wage to calculate benefits if the employee had no income for the previous two years or less than six months of experience (Part 1.1, Article 14 of Law No. 255-FZ). Then earnings must be reduced in proportion to the hours worked. For example, if an employee works half a day, then the formula is: minimum wage × 24 months × 0.5. If the company considers the allowance from actual earnings, it is not necessary to reduce it.

There is another peculiarity when calculating sickness benefits for part-time employees. Actual earnings must be compared with the minimum wage, reduced in proportion to the work schedule (letter of the FSS of the Russian Federation of October 30, 2012 No. 15-03-14 / 12–12658). And when calculating, you need to take a large amount. Otherwise, the allowance may be reduced.

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

An employee has been working at 0.5 rates 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, an employee was ill for 10 days. The actual average daily earnings - 164.38 rubles. (120,000 rubles: 730) must be compared with earnings from the minimum wage, taking into account the mode of work. That is, from 98.05 rubles. (5965 rubles × 24 months × 0.5: 730). Actual earnings are higher (164.38; 98.05), so sick leave is considered from it. The employee must be given an allowance in the amount of 986.28 rubles. (164.38 rubles × 10 days × 60%).

Sick leave application for temporary disability

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

Sick leave is calculated according to the standard scheme:

Settlement period for calculating benefits - two calendar years
The average daily earnings are determined
Specify the employee's period of incapacity for work
Specify what percentage of earnings the employee is entitled to
The amount of daily allowance is determined
The maximum size of the 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 FSS of the Russian Federation

Note:

example Application-calculation for sick leave

Source: http://www.assessor.ru/

What experience is taken into account when calculating sick leave in 2020

A common situation: an employee fell ill, and upon returning to work brought it to the employer for registration. The task of the personnel officer is to correctly fill out the appropriate section of the document, and for this it is necessary to calculate the length of service that gives the employee the right to receive payments.

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In order for the results of the calculation not to cause claims from the FSS, it will be necessary to show particular scrupulousness. If the employer includes extra periods in the length of service, the cost of sick leave will not be credited.

The basic principle is this: the longer the length of service, the higher the amount of benefits due to the employee. But since there are several different types of seniority, it is not always possible to avoid confusion. And if in other situations the general may matter, then in the case of issuing a sick leave, only one type of experience - insurance . This is the name of the period during which insurance contributions to the budget were paid for the employee.

A sample work book indicating the length of service in the organization

What periods are included in the length of service for sick leave in 2020

As a rule, insurance premiums for an employee during the entire period of employment are paid by his employer (Article 3 federal law No. 165-FZ of July 16, 1999). Therefore, the length of service automatically includes the time of work under an employment contract.

➤ Read also about how to calculate sick leave

Also, according to current legislation, the periods are taken into account:

state civil or municipal service;
military service under contract or conscription;
other service specified in the law No. 44-68-1 of February 12, 1993;
activities as a private entrepreneur (notary, lawyer, security guard, detective) until 01/01/2001. and after January 1, 2003;
work in a collective farm or production cooperative before 01/01/2001 and after 01/01/2003;
exercising the powers of a deputy of the Federation Council or the State Duma;
activities as a clergyman:
activities of the convict, subject to the fulfillment of the work schedule (starting from November 1, 2001).

Important: the above periods are included in the calculation of the length of service for sick leave only if insurance premiums are paid properly!

Periods of study at institutes, universities and others educational institutions insurance coverage is not included. When the payment of a sick leave is on the agenda, the length of service is calculated without taking into account the time spent on training, although records of it may be present in the work book. For students, contributions to the FSS are not transferred. A similar rule applies to persons working under a civil law contract. Payments accrued under this type of agreement are not subject to mandatory social insurance contributions. To calculate the insurance experience of an employee without errors, use automatic calculator"Personnel Systems".

Calculator of the insurance experience of an employee from the "Personnel System"

Calculate seniority online

Important: parental leave is necessarily included in the insurance period, since the employment contract continues to be valid during the “decree”, which means that insurance premiums are also charged. The number of “maternity leave” taken into account when calculating is not limited by law.

➤ Read also:

How insurance periods are confirmed when calculating the length of service

The main document confirming the periods of employment was and remains the work book. The beginning of the insurance period is counted from the moment of employment and continues until the date of termination labor relations. Then the employee gets a job at a new place of work, concludes an employment contract - and the new period. In addition, in the absence or inaccuracy of entries in the work book, the presence and duration of the experience are confirmed by:

certificates from previous places of work or from archival institutions;
employment contracts and extracts from orders;
salary slips and personal accounts;
military tickets and certificates issued by military commissariats and military units.

Cheat sheet from the "Personnel System": types of work experience

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What if the work book contains work records dated only by a year or a month without specifying the exact date? For such cases, a separate rule has been developed. Its essence is as follows: if only the year is indicated in the entry, July 1 of the corresponding year is taken as the date, and if the year and month - the 15th day of the corresponding month (clause 27 of the "Rules" of 02/06/2007).

Important: the periods of work under labor contracts until 01.01.1991 in the countries former USSR are included in the length of service in the usual manner and are confirmed by entries in the Soviet-style work book, while additional documents may not be asked.

How to calculate the insurance period for sick leave

Each personnel officer should know how to calculate the length of service for sick leave in 2019, since this has to be done regularly, and mistakes are unacceptable. Any inaccuracy in the calculations can cause litigation with the FSS. Unfortunately, even an experienced specialist may choose the wrong calculation method or take into account not all periods included in the insurance period for paying sick leave. Meanwhile, in order to accurately determine the total duration of the experience, you need:

Determine the number of full years and months, as well as the number of days in incomplete months of all periods included in the length of service for sick leave
Sum separately: a) full years, b) full months, c) days in partial months
In incomplete periods, round off months and days by converting every 12 months to a full year, every 30 days to a full month
Years and months obtained as a result of rounding are added to the previously obtained sum of full months and years

Important: the only correct method by which the insurance period for sick leave in 2020 should be calculated is fundamentally different from the method for calculating the general seniority by adding and subtracting dates in the work book. Be careful and don't make mistakes!

Table for determining the amount of hospital benefits depending on the length of service and the reason for the employee's disability

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Example:

Suppose we need to establish the insurance period for the sick leave of an employee who entered the current job on March 18, 2016, and before that worked for the previous employer from September 8, 2014 to March 5, 2016. The hospital has been open since August 12, 2017. The algorithm of actions will be as follows:

✔ determine the periods to be included in the insurance period for sick leave (in this case there are two of them - from 09/08/2014 to 03/05/2016 and from 03/18/2016 to 08/11/2017, since the first day of illness is not counted in the length of service);

✔ determine the number of full years, months and days in each period - in the first we get 1 year, 5 months and 28 days, in the second 1 year, 4 months and 25 days;

✔ sum up insurance periods for both jobs and get 2 years, 9 months and 53 days;

✔ round 53 days to 1 full month and 23 days;

✔ as a result, we get the insurance experience for sick leave lasting 2 years, 10 months and 23 days.

The final result will be used when calculating temporary disability benefits.

➤ Hint from an expert of the Kadrovoe Delo magazine:

The length of service is determined at the time of the insured event, that is, at the date of the onset of the disease. In this case, the first day of illness is no longer taken into account in the calculation. The last day taken into account is the day before going on sick leave. In any controversial or incomprehensible situations, one should refer to the "Rules for calculating and confirming the insurance period", approved by order of the Ministry of Health and Social Development of Russia No. 91 dated February 6, 2007.

How to pay sick leave to a foreigner

Employed foreigners permanently or temporarily residing in the Russian Federation, as well as temporarily staying on its territory, have the same right to pay sick leave as Russian citizens. But only on condition that the foreigner works under an employment contract, and the employer regularly pays contributions to the Social Insurance Fund for him.

The minimum period during which for a temporary stay in Russia foreign worker contributions to be paid is six months - Only then will he be entitled to benefits.(Clause 4.1, Article 2 of Federal Law No. 255-FZ of December 29, 2006).

For citizens of states that have signed the Treaty on the EAEU (Eurasian economic union), are subject to the same norms of compulsory social insurance as for Russian citizens. It's about about citizens of Armenia, Kyrgyzstan, Kazakhstan and the Republic of Belarus. They can receive temporary disability benefits from the first day of work in Russia (letter of the Ministry of Labor of Russia No. 17-3 / V-560 of November 18, 2015). At the same time, work experience in EAEU countries is counted in the usual manner, as required by Article 4 of the Agreement "On Cooperation in the Field of Labor Migration" dated April 15, 1994 and Part 2 of Article 1.1 of Federal Law No. 255-FZ.

Conclusion

Thus, determine the length of service in calendar order based on full months (30 days) and a full year (12 months). At the same time, every 30 days in incomplete months, convert to months, and every 12 months - to full years. Determine the insurance period on the date of the insured event, that is, at the onset of the disease. At the same time, do not include the first day of illness in the experience.