Understand how to calculate sick leave in 2016, automatic calculation programs will help. Using an automated sick leave calculator simplifies the task of an accountant and manager.
Over the past few years general rules The calculation of sick leave has not changed, but in 2016 some innovations regarding direct registration appeared.
How to use the sick leave calculator in the Social Insurance Fund
Accountants and managers today do not calculate sick leave benefits manually, but use an online calculation calculator.
Let's give an example of calculating payment for sick leave in 2016, using online calculator sick leave and length of service on our portal.
The online calculator will also display the total amount of payments.
This is the last step. To calculate the next sick leave, return to the first step and repeat the entry with new data.
Rules for accruing sick leave in 2016
Temporary disability benefits are received by citizens who are sick or caring for a child.
The nature of the disability—the reason why the employee takes sick leave—affects how the payment will be made. Let's figure out how sick leave is paid in 2016.
If leave is taken out due to injury or illness of an employee, then payments occur:
for the first 3 days of absence - from the employer’s funds;
for the remaining days of absence, from the 4th - from the funds of the FSS (Fund social insurance RF).
If sick leave is issued for another reason (child care, prosthetics, quarantine, continuation of treatment in a sanatorium), then payments come from the Social Insurance Fund from the very beginning of the disability. How sick leave is paid in 2016 depends on the specific case - the cause, duration and circumstances of the disability.
The benefit amount is paid only on certificates of incapacity for work (sick leave). Calendar days of absence are taken into account, not working days.
There are exceptions to the rule about calculating benefits for all days of illness according to the calendar (Federal Law 255). Federal Law N 255 regulates how sick leave is calculated in exceptional cases. Benefits are not awarded for:
days (hours) of release from work with or without full or partial retention of salary, falling during illness;
days (hours) of removal from office during illness (if salary was not paid at that time);
days (hours) of arrest or imprisonment that occur during illness;
days (hours) of conducting a forensic medical examination during illness;
days (hours) of downtime of the organization due to illness (except for cases specified in the law);
In some situations, the payment has a time limit - a maximum number of days for which the amounts are accrued. Time limits apply only in the cases listed in the Law. They depend on the cause of disability. According to Article 6 255 of the Federal Law, the payment period is limited:
when continuing treatment in a sanatorium - 24 days according to the calendar (except for tuberculosis);
when caring for an unhealthy child under 7 years of age - 60 days (according to the calendar) of treatment per year on an outpatient or inpatient basis, but not more than 90 days for all cases of care;
when caring for an unhealthy child from 7 to 15 years old - 15 days of outpatient or inpatient treatment for each case of illness, but not more than 45 days according to the calendar for all cases of care in a year;
when caring for an unhealthy disabled child under 18 years of age - 120 calendar days per year, taking into account all cases of care (outpatient and inpatient);
when caring for an unhealthy family member in other cases of outpatient treatment - 7 days according to the calendar for each disease, but no more than 30 days per year;
when in quarantine - the time of suspension from work due to quarantine (if the quarantine is associated with a child’s illness preschool age- one parent is paid for the entire quarantine period);
disabled people receive sickness benefits for no more than 4 months in a row or 5 months a year;
in case of prosthetics, on the contrary, the entire time off from work is paid, including the time of travel to the place of the procedure and back;
Rules for calculating sick leave in 2016
The amount of benefits for illness or caring for an ill relative does not have a fixed value. In each case, it is calculated individually, but according to the generally accepted formula. The amount of payments depends on four main factors. Let's look at how sick leave is calculated based on basic indicators. We will analyze each of the indicators separately.
Indicators for calculation
1. Billing period for paying sick leave
The pay period is not the number of days the employee was sick. This is the period of time for which the average earnings (AS) of an employee are calculated. The amount of payment is not determined by the salary that a person receives in his organization at the time of illness. Sick leave is calculated based on the average salary for the two previous calendar years. Sickness benefits paid to citizens in 2016 are determined and calculated according to the SZ for 2014 and 2015. In 2017, the years 2015 and 2016 are used for calculations. and so on.
If one accounting year or both at once fell during maternity leave or parental leave, then these periods are replaced. You can replace the billing period with another previous one (optional), if this increases the amount of payments. To carry out the replacement procedure, the employee sends an application to the manager.
After determining the billing period, the average salary for this time is calculated.
2. Earnings for the billing period
Earnings consist of payments to the employee for 2 years, from which contributions to the Social Insurance Fund were transferred. Amounts not subject to insurance premiums are excluded from the calculation of SZ. These amounts include financial assistance size less than 4000 rub. per person. Full list payments from which contributions are not deducted are given in Article 9 of Federal Law 212 dated December 29, 2009.
There is a maximum amount of SZ, based on which the benefit is calculated. Employees with high earnings for two calculation years will not receive benefits in excess of the limit. The limit is set by the Government in its regulations. The amount that is the maximum in 2016 calculations:
624,000 rub. for 2014;
670,000 rub. for 2015.
From the amount earned (if it is not higher than the limit, if higher, then according to the limit) for 2014 and 2015, the employee’s average daily earnings (ADE) are calculated when calculating the certificate of incapacity for work.
3. Average daily earnings
To calculate the average amount earned per day, the amount of money paid over 2 years is divided by the number of calendar days in this period, for a total of 730 days.
This is how the average daily salary is calculated for all employees, including those who work part-time or part-time. The number of days worked is not important; average earnings are in any case divided by 730.
However, let's add a clarification. If an employee works part-time (at 0.5 or 0.25 rates), and the average monthly earnings for two calculation years are less than the minimum wage, then the following point is taken into account in the calculation. The minimum wage on the date of opening of sick leave is reduced in proportion to the employee’s salary. In conditions of working part-time (a quarter of the rate), with income less than the minimum wage, the benefit is calculated from part of the minimum wage - half or a quarter.
4. Insurance experience
Insurance period is the period of time when an employee is insured. Most often this is the time of work under an employment contract. But other periods are also included in the insurance period:
time of civil, military or municipal service;
time spent working as a private entrepreneur (including a notary, lawyer, security guard), if insurance premiums expelled;
A complete list of such periods is in Article 16 of Federal Law 255 and in the Rules of the Ministry of Health and Social Development of the Russian Federation No. 91.
The amount of the benefit directly depends on the insurance period: the higher it is, the more significant the amount in the calculation.
An employee insured for more than 8 years receives a benefit in the amount of 100% of the SZ.
If the insurance period is from 5 to 8 years, 80% of the SZ is paid.
Experience from 6 months to 5 years entitles you to 60% SZ.
And an employee who has been insured for less than 6 months will receive benefits based on the minimum wage, which in 2016 is equal to 6,204 rubles. per month in Russia.
Formula for calculating sick leave
The indicators have been collected. Let's proceed to the direct calculation. The total amount is calculated using the formula:
Benefit amount per day = SDZ % of length of service
SDZ for calculating benefits for 2016 is determined by the formula:
Calculation of sick leave in 2016 - example:
V.I. Petrov was sick for 7 days on sick leave. Petrov's insurance experience is 4 years. Earnings from which contributions to the Social Insurance Fund were deducted were in 2014 - 230,000 rubles, in 2015 - 260,000 rubles.
Amounts of income of V. I. Petrov for 2014 and 2015 does not exceed the maximum amount established by the Government, while the monthly salary is not lower than the minimum wage. The benefit is calculated based on your actual income. Since Petrov’s work experience is less than 5 years, he will receive 60% of average earnings.
Substitute the data into the formula:
Petrova’s sick leave is paid from the amount of 402.73 rubles. per day. Since V.I. was ill. Petrov 7 days according to the calendar, then sick pay will be:
402.73 7 = 2,819.17 rubles.
Of the total amount of RUB 2,819.17:
RUB 1,208.19 (3 days) will be paid from the employer’s funds;
RUB 1,610.98 (for the remaining 4 days) from the Social Insurance Fund.
Maximum SDZ value
It has already been mentioned that at the legislative level limits are established beyond which sick leave cannot be paid. The maximum daily earnings in 2016 are calculated as follows:
This is the maximum amount on which benefits are calculated for this year. An employee whose SDZ is higher than this value will be paid sick leave from the amount of 1,772.60 rubles. per day.
Minimum SDZ value
Sick leave in 2016 is paid at the minimum rate if:
for 2014 and 2015 the employee has not earned any length of service (worked under an employment contract for less than six months);
the employee worked for more than 6 months, but when calculated, it turns out that his average monthly income for 2 years is less than the minimum wage.
Paid leave based on the minimum wage for incapacity is calculated using the formula:
The minimum wage value is taken as of the date of registration of sick leave - for 2016. Data on the minimum wage of 2014 or 2015 cannot be substituted into the formula.
When calculating sick leave benefits in 2016, the SDZ will not be lower than 203 rubles. 97 kopecks. Even if the employee does not have any experience, he will receive 203.97 rubles. - for each calendar day of illness.
Sick pay upon dismissal
Employers are required to pay sick leave to employees who have already resigned (dismissed) if they become ill within 30 days from the date of dismissal. The duration of treatment is not important: the main thing is that the onset of the disease occurs within a 30-day period. Even if the employee falls ill on the 30th day, the former employer is obliged to calculate his benefits for the entire period of sick leave.
Benefits after dismissal are calculated differently than during employment. Experience is not taken into account. Regardless of the insurance period, the employee receives 60% of the average earnings (Clause 2, Article 7 of Federal Law No. 255).
An important point: benefits after dismissal are paid only in case of injury or illness of the employee himself; other cases of disability do not need to be paid.
Calculating sick leave in 2016 will not be a hassle if you follow the algorithm, know the rules and remember modern assistant services. For example, our online calculator.
Human life is a constant movement. People travel a long way every day. But they are not robots, and the human body will malfunction at any moment - he can get sick. In this case, he must know his rights and have complete and reliable information about how sick leave is paid. To avoid unforeseen situations and not have to visit the hospital several times, special attention you need to pay attention to its design, namely the correspondence of dates and the name of the organization. As for the latter, it is better to call your work and clarify the correct name, since due to incorrectness, the Social Insurance Fund may refuse to pay. After the 2011 reform, payment for temporary disability is made by the Social Insurance Fund. The employer is only responsible for confirming that the employee is registered with him.
Rules for paying sick leave
When paying for a period of temporary disability, there are several rules; we will consider them separately. 
It is necessary to record the employee’s full earnings for 24 months
It is calculated based on the following income:
- Employee's salary.
- Vacation pay.
- Bonuses received by the employee.
But it is necessary to take into account the maximum annual earnings minus the contribution to the Social Insurance Fund. Its amount varies from year to year.
Calculation of the average daily wage
The formula is as follows: the full two years' earnings are divided by the total number of days in 24 months.
Accounting for an employee's insurance record
How sick leave is paid directly depends on the continuity and duration of work according to the work book. The longer the experience, the higher the payment as a percentage:
- 1-5 years - 60% of the average daily wage.
- Up to 8 years - payment will be 80%.
- From 8 years - compensation is made in full of the average daily payment - 100%.
Some nuances
A special group can include people:
- Have never worked anywhere before.
- Unemployed for more than two years.
- People who received benefits from the state employment service.
Their work experience is less than 1 year, and payment for sick leave is made based on the minimum wage (minimum wage). For example: in 2013, the amount was 173 rubles for each day of temporary disability.
Calculation of the amount of payment for the period of temporary incapacity for work
For this calculation, the calculations made above will be required, namely, the average daily salary must be multiplied by the number of sick days and the insurance period coefficient.
Calculation of sick leave. Example
We will calculate payment for temporary disability based on the following data:
- The calculation is made in 2014.
- The employee’s salary for 2 years amounted to 730,000 rubles.
- The employee was on sick leave for 10 days.
- Work experience 7 years.
- There are 730 calendar days in the previous two years.
What do we get as a result? Average daily salary: 730,000/730=1000. Payment for 1 day of sick leave, taking into account the insurance period coefficient: 1000*80%=800. Amount to be paid for the period of temporary disability: 800*10=8000.
Extension of sick leave
The doctor can issue a certificate of temporary incapacity for work for a period of no more than 15 days. If an extension is required, the person is sent for examination, and the decision is made by a medical commission. 
Situations of cancellation of sick leave payments
These include:
- Administrative arrest.
- Suspension from work without pay. Regulated by law.
- Release from work.
- The onset of the disease occurs at the time of the forensic medical examination.
- During downtime at work.
"Is sick leave paid while on vacation?" - you ask. As previously noted, temporary disability is not paid upon release from work. But the vacation period also falls under this category and is in this case exception. It should also be noted that if an employee falls ill while on vacation, the period of release is extended by the number of unused days. For example, an employee should be on vacation from April 1 to April 15, but from April 5 to 10 of the same month he went on sick leave, the rest period in this case will be extended, and the employee will return to work on April 20.
Cases in which payment for sick leave is reduced
- The employee violates sick leave.
- The employee did not appear for a medical examination or medical examination.
- The injury was sustained while under the influence of alcohol or drugs.
Several sick leaves
Let's consider how sick leave is paid if an employee, for example, has two certificates of temporary incapacity for work. In this case, he needs to pay attention to the dates. They should not intersect. In this case, the exception is the closing date of the first and opening of the second. For example, the first sick leave is from April 1 to 5, the second from April 5 to 15.
Time limits for payment of temporary disability benefits
An employee can transfer sick leave in two ways:
- Contact the FSS directly.
- Make the transfer through the employer, who, in turn, must transfer the temporary disability certificate to the Social Insurance Fund within 5 working days.
Within 10 days, the Social Insurance Fund must issue compensation for sick leave. It should be noted that payment for the period of temporary incapacity for work holidays produced in the same way as usual. 
Results
The article discussed the main points of how sick leave is paid. To summarize, we can highlight the following: payments for the period of temporary disability since 2014 are made entirely by the Social Insurance Fund. Previously, the first 3 days of sick leave were paid from the employer’s own funds. You can calculate the payout amount using a simple formula. Situations in which sick leave is not paid are considered, and what an employee should pay attention to if there are several sheets of temporary incapacity for work.
In recent years, the procedure for issuing sick leave, its calculation and payment has constantly changed. 2016 was also no exception, although the principles remained the same. An important innovation in 2017 will be the experimental introduction of electronic temporary disability certificates. But first things first.
Main points
In what cases is sick leave paid to a working citizen:
- if he gets sick or injured;
- if the care of a mercenary is necessary in relation to one of the family members;
- if the employee is in quarantine;
- if an employee undergoes prosthetic surgery prescribed as a method of treatment in the doctor’s medical report;
- if he undergoes additional sanatorium or resort treatment.
Who pays for sick leave in 2017
So, payment in 2017 is made as follows:
- Payment for temporary sick leave is carried out at the expense of the employer if the duration of the illness does not exceed 3 days.
- Upon the arrival of the 4th day of treatment, payment of assistance is made from the Social Insurance Fund.
Calculation of sick leave in 2017
- Add up your earnings, from which insurance contributions to the Social Insurance Fund were deducted, for the last 2 years of work.
- Divide the resulting figure by 730 days.
- Determine the duration of the illness (in days). Multiply the number of sick days by the amount of assistance for 1 day, calculated in points 1 and 2.
The amount of accruals payable depends on the insurance period:
- insurance experience of up to 5 years provides the sick person with 60% of income per working day;
- from 5 to 8 years allows you to count on 80% of earnings;
- 100% payment is due to employees with insurance experience of 8 years or more.
It is necessary to distinguish between work experience and insurance. The duration of your stay at work does not matter, but only the duration of the period during which the insurance payments were made.
If you are officially registered and your insurance period is less than six months, the state pays sick leave in the amount of one calendar month, based on the minimum wage, the smallest amount of which is calculated at 5965 rubles. The average daily minimum wage in 2017 reaches 196.11 rubles.
An injury or illness that an employee acquires as a result of performing professional activities changes the payment figure to a fixed 100%. It should be remembered that payments for one calendar month cannot be more than four insurance payments for the same month.
Thus, the maximum amount of sick leave payment for one day of incapacity for work in 2017 is 1,632.87 rubles.
A certificate of incapacity for work received after signing an employee’s resignation letter is paid exclusively at a 60% share, regardless of the length of insurance, and cannot be issued in the event of illness of any of the employee’s family members.
In the history of sick leave payment, an event was recorded when Vladimir Putin signed a decree allowing to reduce cash payments from the treasury for especially highly paid workers, which cost the state a tidy sum. The starting point for making such a decision was the desire of more than a dozen Zenit football players to simultaneously receive 162 million rubles on sick leave. The Social Security Fund had no choice but to pay what was due. At the same time, it was calculated that over the past calendar year, the FC transferred contributions to the Social Insurance Fund in the amount of 6 million rubles. Thus, the state suffered huge losses.
How are sick leave paid to part-time workers?
The above calculation of payments in 2016-2017 is valid for permanent employees and part-time employees. But there are some nuances that you should know:
- When drawing up a certificate of incapacity for work in a clinic or department where the worker was treated, the part-time worker is obliged to notify the attending physician that he works in several places at once, which means that he is entitled to be issued more than one sick leave.
It is important to make a record of which position is the main one; this is where the employee has the right to receive financial assistance.
- If an employee carries out labor activity at various established places of work from 1 year, all employers pay sick leave.
Online sick leave calculator
If you are an individual entrepreneur or an inexperienced accountant, or perhaps have a poor understanding of numbers, in 2017 you will be given the opportunity to calculate benefits using the free service “Sick Leave Calculator” http://subsidii.net/benefits-fss/sick leave/ calculate-sick leave.html. The final figure for the payment of assistance will automatically appear on the screen after filling out all the necessary lines. Additional help is provided by pop-up tips with links to articles of legislative acts.
Deadlines for payment of temporary disability certificate
Sick leave money is issued along with an advance payment or salary after personal income tax is collected. Violation of deadlines on the part of the employer in 2017 may result in the filing of a claim from a former employee, drawn up in writing, with labor regulatory authorities. The text of the complaint should clearly and clearly explain the current situation and attach necessary documents. They may be:
- photocopy of the certificate of incapacity for work;
- photocopy of the rental agreement;
- a payslip with the amount due for payment;
- certificate from a personal bank card account;
- other papers.
Accrual of sick leave in 2017 for child care
Payments for sick leave for child care are made from the first day and are formed exclusively from Social Insurance Fund funds. Caring for a baby at home requires payment for 10 days, based on the average amount of earnings, which also depends on the insurance period. The 11th and subsequent days are paid at 50% of the salary.
Specialists can send a sick leave certificate for re-issuance if the date of issue coincides with a day off. But nevertheless, Russian legislation allows for the presence of such a nuance in the document.
So, according to regulations, it is impossible to open a sick leave:
- during the vacation period provided and paid by the employer every year;
- maternity leave;
- vacation days to care for a child until he reaches 3 years of age;
- vacation without fixed pay.
Weekends are not included in this list, which means that the possibility of issuing a certificate of incapacity for work is not excluded. However, in order to avoid unnecessary disputes, it is better for the mother to try to open a sick leave on a working day.
What is the average daily earnings for calculating sick leave in 2017? How to calculate this amount for calculating temporary disability benefits? The calculation formula and the exact amount of earnings for 2017 are given in this article.
How is sickness benefit calculated?
Temporary disability benefits (i.e. illness) are paid to the employee on the basis of sick leave. The amount of such benefit must be calculated from the person’s average earnings. This earnings are calculated for 2 calendar years preceding the year of incapacity for work (Part 1 of Article 14 Federal Law dated December 29, 2006 No. 255-FZ). Consequently, the average daily earnings for calculating sick leave in 2017 are calculated based on earnings accrued in 2015-2016. This period is called the “calculation” period, since earnings for benefits are determined from it.
Calculation of average earnings for sick leave
Calculate the average earnings for calculating sick leave in 2017 based on all employee payments from which contributions to the Social Insurance Fund were calculated (Part 2 of Article 14 of Law No. 255-FZ of December 29, 2006). At the same time, the amount of these payments for the year cannot exceed the value of the maximum base for contributions to the Social Insurance Fund for the corresponding year (Part 3.2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). In 2015, its value was 670,000 rubles, in 2016 – 718,000 rubles.
If you add these two values, you get 1,388,000 rubles (670,000 rubles + 718,000 rubles). More than this amount cannot be taken into account when calculating average earnings.
Calculate the average salary for sick leave using the formula (Part 3 of Article 14 of the Law of December 29, 2006 No. 255-FZ).
Using this formula, in 2017, calculate the average daily earnings of all employees, including those who are assigned a part-time working week, part-time work, or summarized recording of working hours (clause 16 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375) . Let's give an example of calculating average daily earnings for calculating sick leave in 2017.
Example. V.V. Zubkov was ill from January 11 to January 26, 2016. The calculation period included 2015 and 2016. During this time, the employee was accrued 679,000 rubles. Zubkov worked out his entire billing period. Kondratiev’s average daily earnings will be: 679,000 rubles. / 730 days = 930.1369863013698 rub. However, the calculation cannot take into account more than 1,388,000 rubles.
The legislation does not provide that average daily earnings must be rounded to two decimal places. However, accountants can do this in their calculations, since this, in principle, is not prohibited. Later in the article we will also reduce the values to two decimal places.
Minimum earnings for the billing period
The amount of payments for 2 years - that is, for the entire billing period - must be compared with the value of 24 times the minimum wage established on the date of the onset of temporary disability.
From January 1, 2017, the minimum wage is 7,500 rubles
If payments for the billing period turn out to be less, then when calculating average earnings it will be necessary to use exactly 24 times the minimum wage (Part 1.1 of Article 14 of Law No. 255-FZ of December 29, 2006).
From January 1, 2017, the minimum wage is 7,500 rubles (Article 1 of Law No. 164-FZ dated June 2, 2016). Accordingly, the amount of employee payments for the billing period cannot be less than 180,000 rubles. (RUB 7,500 x 24 months). The average daily earnings in this case is 246.58 rubles. (RUB 180,000 / 730 days).
From July 1, 2017, the minimum wage is planned to be 7,800 rubles. Then the amount of employee payments for the billing period cannot be less than 187,200 rubles. (RUB 7,800 x 24 months). The average daily earnings in this case is 256.44 rubles. (RUB 180,000 / 730 days).
The same procedure for calculating average earnings applies if during the billing period the employee had no income at all.
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The main indicators that influence the amount of sick leave when calculating are the length of service and the average salary of the employee. In 2016, to calculate the average sick leave earnings, income for 2014 and 2015 is taken, provided that insurance contributions to the Social Insurance Fund are calculated from it. How the average daily earnings are calculated, whether an employer can increase the amount of sick leave for its employees and how to calculate benefits - all this will be discussed in this article.
Average daily earnings
The general formula for calculating sick leave in 2016 looks like this:
The average daily earnings of an employee are calculated by dividing the income for the previous 2 years by 730 days (clause 3 of Article 14 of Law No. 255-FZ of December 29, 2006). In this case, the amount of earnings is limited due to maximum size base on which contributions to the Social Insurance Fund are calculated:
- for 2014, income in the amount of no more than 624,000 rubles is accepted,
- for 2015, income is limited to 670,000 rubles.
The maximum daily earnings for accrual of sick leave in 2016 are:
(RUB 624,000 + RUB 670,000) : 730 days = 1,772.60 rubles.
If the employee’s actual income was higher, then the maximum average daily earnings for sick leave in 2016 should be taken into account - 1,772.60 rubles.
At the same time, the actual average earnings should not be lower than the permissible minimum, which is calculated from minimum size wages. From July 1, 2016, the minimum wage amount is 7,500 rubles, which means that the minimum average earnings for calculating benefits are:
7500 rub. x 24 months: 730 days = 246.58 rubles.
Compare the actual and minimum average daily earnings received - the larger of them will be taken into account when calculating benefits.
Additional payment up to average earnings on sick leave
As we see, the amount of sick leave is limited and often it turns out to be less than when calculated from actual earnings. Not everyone’s work experience allows them to count on benefits in the amount of 100% of the average salary, and for some it is even calculated from the minimum wage. In such cases, the employer can, at its discretion, establish for employees an additional payment for sick leave up to the average earnings. This payment is calculated from the employer’s funds and is not reimbursed by the Social Insurance Fund.
To whom the additional payment for sick leave is made, the employer himself establishes by internal document. This may be an order or provision for additional payment, or a corresponding clause in employment contracts or in a collective agreement. The additional payment can be permanent or one-time, made to all members of the workforce, or individually to a specific employee.
It is not established by law how to calculate the additional payment; this is decided by the employer himself. For example, you can calculate the benefit at 100 percent without restrictions on the amount of annual income and without taking into account the employee’s length of service, or make a calculation based on general rules, but do not take into account the limitation on length of service, or take into account the percentage based on length of service, but do not limit annual income, etc. Then you should calculate sick leave, according to the law, taking into account all necessary restrictions. The difference between the amounts received is the additional payment up to the average earnings on sick leave.
The additional payment is paid along with sick leave, it is subject to personal income tax and insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. For the simplified tax system and income tax, the surcharge is taken into account as labor costs.
An example of calculating sick leave based on average daily earnings
In 2014 and 2015, the employee received 660,000 rubles each. income. His work experience is 7 years. From August 1 to August 11, 2016, he was on sick leave for 11 calendar days.
The enterprise where the employee works has adopted the “Regulation on additional payment of sick leave up to average earnings” without restrictions on the amount of benefits and length of service. We will calculate temporary disability benefits.
Let's determine the employee's actual average daily earnings:
(660,000 rub. + 660,000 rub.) : 730 = 1,808.22 rub.
The amount received exceeds the maximum allowable average daily salary for calculating benefits:
(RUB 624,000 + RUB 670,000) : 730 days = 1,772.60 rubles.
Let's calculate the benefit according to the “Regulations on additional payment”:
1,808.22 x 100% x 11 days = 19,890.42 rubles.
RUB 1,772.60 x 80% x 11 days = RUB 15,598.88
We determine the amount of additional payment up to the average salary on sick leave:
RUB 19,890.42 – 15,598.88 rub. = 4,291.54 rub.
As a result, the employee will receive a benefit in the amount of RUB 15,598.88. and an additional payment to it in the amount of 4,291.54 rubles.
