In connection with the introduction of new minimum wage indicators, changes occurred that affected the amount of benefits in the Social Insurance Fund (from 07/01/16). We will consider all the nuances of paying FSS benefits with explanations and comments from qualified specialists

26.07.2016

Indexation procedure: FSS benefits

Individual benefits, including those related to the Social Insurance Fund, are subject to the indexation procedure every year. More specifically, this is:

1. Benefit for the birth of a child.
2. Registration and accounting in the early stages of pregnancy.
3. Child care up to 1.5 years (minimum indicators).

This year, the changes affected the very period of indexation of these benefits - not from the beginning of the year (as everyone is used to), but from 02/01/16. The first nuance is this: if the insured event took place before the introduction of the changes, that is, the employee gave birth to a baby in January 2016, then the payment of cash benefits for her will be made in the same amounts as in 2015.

Indexation this year was carried out from 02/01/16 - Federal Law, Law No. 68 (dated 04/06/15). The indexation interest rate was 7%, as stated in Resolution No. 42 of the Government of our state (dated 01/28/16, published 01/31/16). The increase in the percentage is taken into account when assigning benefits after 02/01/16 (below is an information table containing information about indexed social benefits).

The minimum wage indicator from 07/01/16 is 7 thousand 500 rubles. And many benefits, including sick leave, must be indexed and calculated according to the minimum wage. Other benefits and payments that have already been indexed remain in their amounts until 02/01/17.

Information table: amounts of fixed benefits and their changes

The changes that affected fixed benefits this year were carried out twice from 02/01/16 and from 07/01/16:

	Purpose of payment
	maximum amount of child care payment (made every month)		21 thousand 554 rubles 83 kopecks
	minimum amount of maternity benefit: During normal pregnancy With multiple births During complicated childbirth		28 thousand 555 rubles 40 kopecks 39 thousand 569 rubles 62 kopecks 31 thousand 818 rubles 87 kopecks
	Maximum amount of maternity benefit: During normal pregnancy With multiple births During complicated childbirth	248 thousand 164 rubles	248 thousand 164 rubles 343 thousand 884 rubles 40 kopecks 276 thousand 525 rubles 60 kopecks
	minimum average daily earnings (including minimum wage)	203 rubles 97 kopecks	246 rubles 58 kopecks
	maximum average daily earnings	1 thousand 772 rubles 60 kopecks	1 thousand 772 rubles 60 kopecks
	billing period, used to calculate hospital benefits
	size lump sum payment woman at the birth of a baby	15 thousand 512 rubles 65 kopecks (including indexation percentage - 7%)	15 thousand 512 rubles 65 kopecks
	incentive payment for registration early date pregnancy	581 rubles 73 kopecks (including indexation percentage - 7%)	581 ruble 73 kopecks
	Minimum amount of payments for child care (up to 1.5 years): Behind the first Behind the second	5 thousand 817 rubles 24 kopecks (including indexation percentage - 7%)	2 thousand 908 rubles 62 kopecks 5 thousand 817 rubles 24 kopecks

What nuances should be taken into account when calculating the amount of benefits in the Social Insurance Fund?

Of course, the calculation period for benefit payments is taken into account first. For similar payments that are made in the current year, this period will be 2014-15. It is taken into account when calculating the following payments:

• for temporary disability (sick leave);
• for pregnancy and childbirth;

But the first day of the named time of incapacity or vacation must fall in 2016. If the first day refers to 2015, then the calculation period will remain corresponding - 2013-14.

Let's consider a specific situation: an employee went on maternity leave back in 2015, although she brought a medical certificate about complicated childbirth already in 2016. How is the benefit calculated?

1. Second sick leave medical worker writes out only for 16 days (according to the calendar).
2. This certificate of incapacity for work will only be a continuation of the first sick leave issued in 2015 - Procedure, order No. 624n of the Ministry of Health and Social Development, paragraph 48 (dated 06.29.11).
3. The first day of maternity leave will still fall in 2015, therefore for the second sick leave the billing period will be the same - 2013-14.

Another nuance: some categories of workers may change their pay period. This right is related to the Federal Law and is suitable for those who during 2014-15. was on maternity leave (that is, maternity leave and to care for a baby up to 1.5 years old) - Law No. 255, Article No. 14, paragraph 1. For such a replacement, the employee must write a free-form application addressed to her employer. The replacement can be made for one year or two at once from the period taken for calculations. The benefit as a result of such a change of years will be for the worker who during the standard pay period had no wages or was less than in previous years. Therefore, in his application, the worker must indicate specific years that will be taken into account when calculating cash payments.

Maximum amount of benefits in the Social Insurance Fund

Experts say that since the beginning of this year, the maximum amount of benefits has increased. Such benefits include:

• for temporary disability;
• for pregnancy and childbirth;
• for caring for a baby up to 1.5 years old.

Previously - in 2014-15. marginal bases distributed to insurance premiums, were 624 thousand and 670 thousand rubles. Consequently, the maximum income of workers taken into account in the calculations of these benefits is 1 million 294 thousand rubles. Based on this, the maximum daily earnings in 2016 are calculated: 1294000:730 = 1 thousand 772 rubles 60 kopecks. This means that the maximum value maternity payments in the current year: 1772.6x140=248 thousand 164 rubles (for normal pregnancy).

2014 and 2015 were not leap years, so the standard period will be the sum of the days for these two years: 365 + 365 = 730 days (according to the calendar). But when carrying out the procedure for replacing years, you should take into account the calendar number of days in the year being replaced.

An example of calculating the average daily earnings on sick leave

We know that Vasiliev Anatoly Viktorovich leads his labor activity at SetAN LLC. He was absent from work because he was sick for 10 days according to the calendar - from June 18 to June 27 of this year. The calculation period for calculating sick leave payments will be 2014-15. Anatoly Viktorovich’s experience is more than eight years.

We make calculations.

1. Vasiliev’s total earnings for 2014-15:

• for 2014 - 650 thousand rubles 50 kopecks;
• for 2015 - 700 thousand 820 rubles 10 kopecks.

2. Payments have exceeded the limits, so the calculation is made according to the maximum benefit amount: (624000+670000):730=1 thousand 772 rubles 60 kopecks.

On increasing the minimum amounts of benefits for sick leave and maternity leave

According to the innovations, in the federal legislation of this year, from July 1, the minimum wage will be 7 thousand 500 rubles (previously it was 6 thousand 204 rubles). Therefore, the amounts of the two main social benefits (sick leave and maternity leave) also increased. To calculate benefits, two years are always taken; the minimum earnings established by law for this period became 180 thousand rubles (7500x24). At the same time, the minimum value sick pay for one day (this also applies to maternity leave) in 2016 - 180,000: 730 = 246 rubles 58 kopecks.

For workers with up to six months of experience, Russian legislation provides for the payment of sick leave benefits in the amount of the minimum wage (for a full month) - Federal Law, Law No. 255, Articles No. 7 (clause 6) and No. 11 (clause 3). Let's consider this nuance in a specific situation: the worker worked for the company for less than six months, and in 2015 he was already on sick leave. That benefit should be calculated according to the minimum wage of the previous 2015. But sick days that fall in 2016 are recalculated taking into account the current minimum wage indicator.

An example of calculations for the minimum wage of average daily earnings

For calculations, let's take data from the previously given example, which concerns Anatoly Viktorovich Vasiliev. Only the earnings figures for 2014 and 2015 will change:

• for 2014 - 70 thousand rubles;
• for 2015 - 65 thousand 820 rubles 10 kopecks.

We carry out calculations.

1. Income for the billing period: 70000+65820.1=135 thousand 820 rubles 10 kopecks.
2. The resulting figure is less than the established minimum earnings for two years established in 2016: 6204x24 = 148 thousand 896 rubles.
3. Sick leave payment will be: 180,000:730=246 rubles 58 kopecks (taking into account the minimum average daily earnings in 2016).

It is not uncommon for an accountant, when paying a certain amount to an employee, to ask the question: is this payment subject to personal income tax and insurance contributions? Is it taken into account for tax purposes?

Personnel officers and accountants of the company, faced with the situation of receiving an application from an employee who is on maternity leave to provide her with a new maternity leave and payment lump sum benefit for pregnancy and childbirth, first of all, they must document the exit from maternity leave to maternity leave in 2017 and register it correctly. Proper documentation will help to correctly calculate maternity benefits.

From maternity leave to maternity leave in 2017

It cannot be said that the situation from maternity leave to maternity leave is extraordinary; on the contrary, it is quite clearly regulated and has a certain sequence of actions.

First of all, a woman who wants to document with her employer the next maternity leave, which falls during the period when she is no longer working and is on leave to care for another child, must:

• obtain from a medical institution a certificate of incapacity for work for pregnancy and childbirth indicating the place of work, position, start and end periods of release from work;
• Having a sick leave certificate in hand for pregnancy and childbirth, a woman must return from maternity leave, that is, begin performing her work duties at least for one day. The employer records this fact by issuing an appropriate order and reflects it in the working time sheet;
• on the day she returns to work, a pregnant employee must fill out a new application for maternity leave and payment of a lump sum benefit, indicating the start date of maternity leave and its duration according to the sick leave certificate attached to the application;
• based on the application received, the employer issues an appropriate order in form T-6, which he familiarizes the employee with;
• within the established time frame, the employer is obliged to calculate the lump sum maternity benefit and pay the employee leaving maternity leave in 2017 a benefit.

Calculation of benefits “from maternity leave to maternity leave”

The procedure for calculating sick leave for pregnancy and childbirth is regulated and uniform for both employers and the body that pays benefits - the Social Insurance Fund.

The calculation procedure is regulated by Art. Art. 12 - Federal Law dated December 29, 2006 No. 255-FZ “On mandatory social insurance in case of temporary disability and in connection with maternity.”

For a woman leaving maternity leave in 2017, sick leave for pregnancy and childbirth is calculated on a general basis based on the following data:

• two previous years: 2015 and 2016. or at the choice of a woman of a different period (the so-called alternative period),
• total number of calendar days in the years involved in the calculation (in in this case this is 2015 - 2016, i.e. 731 days), reduced by the number of days not included in the calculation (sick leave, vacations, etc. excluded days),
• average earnings for the period 2015 - 2016,
• the number of days of the period of incapacity indicated in the sick leave for pregnancy and childbirth;

In this case, the amount of the benefit must be no less than 34,473.60 rubles and no more than 265,827.80 rubles.

Benefit “from maternity leave to maternity leave”

Documentation of leaving maternity leave by submitting an application for maternity leave and payment of sick leave benefits is the legal basis for terminating the parental leave preceding this event and paying the corresponding benefit. This is due to the fact that current legislation allows a woman to receive only one benefit: either a maternity benefit or a child care benefit (

If you are an entrepreneur, you are required to pay sick leave, maternity and child benefits to your employees in the same manner as organizations. So read about the changes.

From July 1, 2016, the minimum wage increased from 6,204 up to 7 500 . This affected the calculation social benefits paid to some employees. New minimum of 7,500 rubles. use when calculating sick leave, maternity and child benefits for those employees who have had low earnings over the last two years. Also from the updated minimum wage, consider the maximum amounts of sick leave and maternity leave for workers with less than six months of experience.

How to calculate benefits from the minimum wage for low-income workers

If an employee earned very little over the previous two years, assign him a benefit from income equal to the minimum wage. Let's explain in more detail.

You calculate sick leave, maternity and child benefits based on average earnings. And you determine this earnings for the two years preceding the onset of illness, maternity leave or parental leave. The formula is as follows:

Average daily earnings = Payments for 2 years: Number of days

Payments should only be taken into account if they are subject to insurance premiums.

For hospital benefits, enter the number of days into the formula - 730. And for maternity and child benefits, the number of days may be less. From the calculation period, exclude days of illness, maternity leave, children's leave and release from work while maintaining earnings.

In this case, the average earnings cannot be less than the amount calculated from the minimum wage. Calculate the minimum average earnings as follows:

Minimum earnings = minimum wage × 24: 370

Take the minimum wage at the beginning of illness, maternity leave or parental leave. So, if an employee got sick or a woman went on maternity leave in 2016 before July 1, you include the minimum wage of 6,204 in the calculation . Proceed similarly if illness or maternity leave continues after July 1. But if the first day of illness or maternity leave is July 1 or later, include 7,500 in the calculation .

If your area has a district coefficient, multiply by it minimum allowance, calculated from the minimum wage.

The fixed benefit amounts have not changed. From July 1, 2016, fixed benefit amounts remained the same. Pay benefits in 2016 for early production for registration during pregnancy in the amount of 581.73 , and at the birth of a child - 15,512.65 . Minimum amounts monthly benefits for child care are as follows: for the first child - 2,908.62 , and for the second and subsequent ones - 5,817.24 per month.

However, if the vacation began after July 1, the amount of benefits for caring for the first child under the new minimum wage will not be lower than 2,998.41 :

7 500 × 24 months : 730 days × 30.4 days × 40%

Calculation of sick leave benefits from the minimum wage if average earnings are less than the minimum

O.V. Sinitsyna has been working at Sapphire LLC since December 2014. I had never worked anywhere before. Payments for 2014 and 2015 amounted to 167,000 . O.V. Sinitsyna was ill from July 2 to July 10 inclusive. We will show you how an accountant will calculate the amount of sick leave benefits.

First, the accountant will calculate the average earnings from payments to the employee. It will be 228.77 :

167 000 : 730 days

Then it will determine the minimum average earnings. Since O.V. Sinitsyna fell ill on July 2, the minimum will be 246.58 :

7 500 × × 24 months : 730 days

The real average earnings are less, so the accountant will calculate benefits from the “minimum wage”.

The employee’s insurance experience is less than five years, which means the benefit is equal to 60% of average earnings. Benefit amount for 9 calendar days of illness - 1,331.53 :

246,58 × 9 days × 60%

How to calculate benefits from the minimum wage for employees with less than six months of experience

If the employee’s insurance experience is less than six months, first calculate his benefit from his average earnings. If the real average earnings are less than the minimum, use the minimum wage in the calculations. Then determine the maximum. Sick leave or maternity benefit an employee with less than six months of experience cannot exceed the amount calculated from the minimum wage. Determine the maximum benefit amount per day using the formula:

Benefit amount = minimum wage: Number of days

Take the minimum wage that was in effect in the month for which you are counting the benefit. If an employee was sick in July, include 7,500 in the calculation . If in June - 6,204 . And for rolling sick leave or maternity leave, count the maximum for the days of June and July separately. If the area has a regional coefficient, apply it to the maximum. If the daily benefit amount exceeds the maximum, include the maximum amount from the minimum wage in the calculation. If not, calculate benefits from average earnings.

One moment. Workers with less than five years of experience are entitled to sick leave benefits in the amount of 60% of average earnings. This also applies to those who work for less than six months and do not have payments for previous years. So the sick leave benefit in such cases is unlikely to be more than the maximum.

But maternity benefits, even calculated from the minimum wage, may well be greater than the maximum. After all, these benefits for all employees are equal to 100% of average earnings. We will show you how to compare maternity leave amounts with the maximum using an example.

You can check whether you have calculated the benefit amount correctly. Go to the FSS website portal.fss.ru and select the “Benefits” section. Enter your data and the service will calculate the amount of sick leave, maternity or child benefits.

Calculation of maternity benefits from the minimum wage for less than six months of experience

A.S. Zaitseva has been working at Rassvet LLC since February 2016. On July 4, 2016, the employee is going on maternity leave for 140 days. At the beginning of maternity leave, A.S.’s length of service. Zaitseva - 4 months and 25 days. Rassvet LLC does not apply regional coefficients. We will show you how an accountant will calculate the benefit amount.

Since in 2014 and 2015 A.S. Zaitseva had no payments; average earnings are calculated from the minimum wage. It will be equal to 246.58 :

7 500 × 24 months : 730 days

Maternity benefit is equal to 100% of average earnings.

Next, the accountant will compare the average earnings with the maximum. Maternity leave A.S. Zaitseva lasts from July 4 to November 20, 2016 inclusive. The maximum benefit amount for the days of July, August and October is 241.94 :

7 500 : 31 days

For September and November the maximum per day will be 250 :

7 500 : 30 days

Thus, the accountant will calculate benefits for 28 days in July, 31 days in August and 31 days in October from the maximum amount - 241.94 . And for 30 days in September and 20 days in November - from the minimum average earnings - 246.58 . The total amount of maternity benefits will be 34,103.6 :

241,94 × (28 days + 31 days + 31 days) + 246.58 × (30 days + 20 days)

And for monthly child care benefits, do not count on the maximum from the minimum wage. Pay the employee an amount equal to 40% of average earnings, but not less than the minimum. From February 1, 2016, the minimum benefits are: 2,908.62 for the first child and 5,817.24 on the second and subsequent ones. True, the minimum mentioned for the first child is not relevant from July 1. After all, if the vacation begins after July 1, according to the new minimum wage, the average earnings cannot be less than 246.58 :

7 500 × 24 months : 730 days

This means that the minimum allowance for caring for the first child is 2,998.41 :

246,58 × 30.4 days × 40%

How to fill out a sick leave certificate

If the actual average salary of an employee is less than the minimum wage, include the “minimum wage” in the calculation of benefits. And if the employee has a part-time schedule, recalculate the minimum wage in proportion to working hours. For example, for those who work part-time, multiply the minimum wage by 50%. IN sick leave certificate indicate the average earnings from which you will calculate benefits.

What benefits accrued from the minimum wage need to be recalculated in July?

Recalculate sick leave or maternity benefits for employees with less than six months of service. This is necessary if you accrued benefits for the period after July 1 in June or earlier.

If the employee’s insurance coverage is less than six months, recalculate sick leave or maternity benefits accrued in June or earlier. This is necessary if days of illness or maternity leave fall on the period from July 1. After all, the maximum benefit amount for July under the old minimum wage was 200.13 :

RUB 6,204 : 31 days

And according to the new minimum wage it is 241.94 :

7 500 : 31 days

Important point. You pay benefits to employees who brought in sick leave certificates. But in case of illness or injury, these sheets are brought by employees who have already recovered and are ready to work. That is sick leave benefits you usually accrue for the past days. When you already know exactly the minimum wage. So recalculate only those sick leave benefits that you paid in advance for the days of July. But you accrue maternity benefits at the beginning of your vacation immediately for 140 days or more. Therefore, re-calculate benefits for maternity days after July 1. And pay the difference to the employee.

Benefits from the minimum wage are provided to violators of the treatment regime

If the employee violated the treatment regime, the line “Notes on violation of the regime” will be filled in on his certificate of incapacity for work. In it, the doctor will put the date of the violation and the code from 23 to 28. For example, an employee who does not show up for a doctor’s appointment on the appointed day is considered a violator.

In this case, for that day the employee is entitled to a benefit in an amount not exceeding that calculated from the minimum wage. The maximum is calculated in the same way as for employees with less than six months of experience. True, you can make concessions to the employee. If your manager believes that the employee violated the regime for a good reason, you have the right to accrue regular benefits for that day.

A benefit not exceeding the amount of the minimum wage is also given to those employees who fall ill or are injured as a result of intoxication. Then in the line of the sick leave “Cause of disability” the doctor will put an additional code 021. If in sick leave employee is assigned this code, the minimum wage benefit will be calculated for the entire period of illness or injury.

Points that require special attention:

1. Average earnings for benefits cannot be less than the amount calculated from the minimum wage in force on the first day of illness, maternity leave or child leave.
2. For employees with less than six months of experience, the maximum amount of sick leave or maternity benefits should not exceed the minimum monthly wage.
3. If you accrued sick leave or maternity benefits to an employee with less than six months of experience in June or earlier, recalculate the amount for days of incapacity for work in July and the following months.