Calculation of sick leave in 2016 is made according to new rules. To accurately accrue sick leave in 2016, follow our instructions.

Means, minimum average daily earnings for calculating benefits is equal to 203.97 rubles. (RUB 6,204 × 24 months: 730 days). This rule is stated in clause 15.3 of Regulation No. 375.

After comparing the actual average daily earnings and the minimum amount, you need to assign the maximum amount for payment.

When calculating temporary disability benefits, do not forget that it depends on the employee’s insurance length (Article 7 of Law No. 255-FZ). Detailed information about the percentage by which the average daily earnings should be adjusted when calculating benefits is presented in Table 1.

Table 1.

Cause of disability	Employee length of service	Benefit amount, % of average earnings	Base
Own illness	8 years or more
	From 5 to 8 years
Occupational disease or accident at work			Art. 9 Federal Law dated July 24, 1998 No. 125-FZ
Care for a sick child (under 15 years of age) on an outpatient basis	Experience 8 years or more	100 for the first 10 days and 50 for subsequent days of incapacity
	Experience from 5 to 8 years	80 for the first 10 days and 50 for subsequent days of incapacity
	Experience up to 5 years*	60 for the first 10 days and 50 for subsequent days of incapacity
Care for a sick child (under 15 years of age) in a hospital and care for an adult family member (including a child over 15 years of age) on an outpatient basis	Experience 8 years or more
	From 5 to 8 years
	Experience up to 5 years*

* The amount of benefits for employees who have worked for less than six months is limited to the minimum wage calculated for a full calendar month (taking into account the regional coefficient, if applicable in a given area). This is stated in paragraph 6 of Article 7 of Law No. 255-FZ.

Finally, having calculated and accrued temporary disability benefits, you need to withhold personal income tax from it and pay the remaining amount to the employee. This is stated in paragraph 1 of Article 217 of the Tax Code of the Russian Federation.

Who pays sick leave benefits in 2016

If the employee himself falls ill, the FSS of the Russian Federation will pay for his sick leave starting from the fourth day of temporary disability, and the employer pays for the first three days of illness at his own expense. This follows from subparagraph 1 of paragraph 2 of Article 3 of Law No. 255-FZ.

If an employee took sick leave to care for a sick family member, including a child, or received prosthetics, or received additional treatment in sanatorium-resort institutions of the Russian Federation, then the Social Insurance Fund reimburses the benefit in full starting from the first day of temporary disability (Clause 3 of Article 3 of the Law No. 255-FZ).

Example. I.V. Polyakova has been working as a proofreader at Dionysus LLC since November 2012. In February 2016, I.V. Polyakova was ill for 10 calendar days, for which she submitted a sick leave certificate to the accounting department. Let's calculate the amount of benefits the employee will receive.

Insurance experience I.V. Polyakova is 7 years old, so she will be paid benefits in the amount of 80% of average earnings. The calculation period for calculating temporary disability benefits is from January 1, 2014 to December 31, 2015.

For 2015, Dionysus LLC accrued 480,000 rubles to the employee, and for 2014 - 400,000 rubles. These amounts did not exceed the limit values ​​(670,000 rubles and 624,000 rubles, respectively). Thus, when calculating sick leave, I.V.’s actual earnings will be taken into account. Polyakova for 2014 and 2015.

The average daily earnings of an employee will be 964.38 rubles. [(480,000 rub. + 400,000 rub.) : 730 days. × 80%].

Thus, Dionysus LLC will accrue I.V. Polyakova temporary disability benefit in the amount of 9643.8 rubles. (964.38 rubles × 10 days).

From the entire amount of benefits accrued to I.V. Polyakova, personal income tax was withheld in the amount of 1254 rubles. (9643.8 rubles × 13%).

The employee will receive 8389.8 rubles. (9643.8 rubles - 1254 rubles).

Benefit in the amount of 6,750 rubles. (964.38 rubles × 7 days) is paid from the funds of the Federal Social Insurance Fund of Russia, and a part in the amount of 2893 rubles. (964.38 rubles × 3 days) is paid by the employer himself.

Table 2. Accrual of sick leave in 2016

Indicator	Indicator size
Calculation of average daily earnings
Accrued income for the previous two calendar years, subject to insurance contributions (salaries, bonuses, vacation pay, financial assistance over 4000 rubles, travel allowances, compensation for unused vacation, etc.)	Maximum 624,000 rub. for 2014 and a maximum of 670,000 rubles. for 2015
Billing period
Percentage of average earnings in which benefits are assigned	100, 80 or 60% depending on length of service
Minimum average daily earnings
Maximum size average daily earnings
Accrual of sick leave benefits in 2016
Length of incapacity	Listed in sick leave
Personal income tax payment	Personal income tax must be withheld when paying benefits

In 2015, child benefits increased by 5.5 percent. This amount of indexation is included in the budget (clause 2 of article 8 of the Federal Law of December 1, 2014 No. 384-FZ).

The following benefits provided for in Article 4.2 of Federal Law No. 81-FZ of May 19, 1995 are increased by a factor of 1.055:

• lump sum benefit for the birth of a child;
• benefits when registering with early dates pregnancy;
• minimum monthly child care benefits.

The rules for their annual indexation are not clearly stated in the law. There are two ways.

The first method is to multiply the basic benefit amount by all coefficients starting from 2008. The basic amounts of these benefits are established in Articles 12, 10, 15 of Law No. 81-FZ, respectively.

The second method is that last year’s benefit, rounded to the nearest kopeck, is increased by the current year’s coefficient.

The Social Insurance Fund considers the second option to be correct (letter from the Social Insurance Fund of Russia dated January 28, 2014 No. 17-03-11/06-1026). Therefore, the result may differ by 1-2 kopecks from the amount obtained by multiplying the base size and all subsequent coefficients.

The new amounts of benefits, which are determined according to the methodology of the Federal Social Insurance Fund of Russia based on last year’s amounts, as well as the minimum and maximum amounts of average daily earnings used in calculating benefits, are shown in the table.

Amounts of child benefits and indicators for calculating benefits in 2015

Type of benefit; indicators used in calculating benefits	Basic size, rub.	Amount of benefit, average daily earnings in 2015, rub.
One-time benefit at the birth of a child	8000 (Article 12 of Law No. 81-FZ)	14,497.8 (RUB 13,741.99 x 1.055)
One-time benefit for women registered with medical organizations in the early stages of pregnancy	300 (Article 10 of Law No. 81-FZ)	543.67 (RUB 515.33 x 1.055)
Minimum monthly allowance for caring for the first child	1500 (Article 15 of Law No. 81-FZ)	2718.34 (RUB 2576.63 x 1.055)
Minimum monthly allowance for caring for the second child and subsequent children	3000 (Article 15 of Law No. 81-FZ)	5436.67 (RUB 5153.24 x 1.055)
Minimum average daily earnings for calculating benefits	-	196.11 (5965 RUR x 24 days: 730)
Maximum average daily earnings for calculating benefits	-	1632.88 (568,000 rub. + 624,000 rub.) : 730

Monthly child care allowance

In two cases, a construction company must recalculate child care benefits for female employees if they went on vacation in 2014 and continue to receive benefits in 2015.

Firstly, a recalculation is necessary if the benefit was paid in the minimum amount, which has increased since 2015.

Secondly, if, when assigned, the benefit was calculated based on average earnings, and in 2015 the monthly payment was below the new minimum.

EXAMPLE 1

An employee of a construction company went on maternity leave in November 2014 to care for her first child. Her total earnings for the billing period 2012-2013 amounted to 160,000 rubles. There were no excluded periods. The average daily earnings is 218.88 rubles. (RUB 160,000: 731 days).

The employee received a monthly allowance in the amount of 2,661.58 rubles in 2014. (RUB 218.88 x 30.4 days x 40%). This is higher than the minimum benefit for caring for the first child in 2014 (RUB 2,661.58 > RUB 2,576.63). But lower than minimum allowance in 2015 (RUB 2,661.58 568,000), so for the calculation you can only take RUB 568,000. Payments for 2014 are within the limit (590,000

Step 2. Determine the number of calendar days in billing period.

There are 730 days in total in 2013 and 2014 (365 + 365). The total number of days excluded from the calculation period is 22 (15 + 7). This means that there are 708 days taken into account (730 - 22).

Step 3. We calculate the average daily earnings and compare it with earnings based on the minimum wage (from January 1, 2015, the minimum wage (minimum wage) is 5,965 rubles (Article 1 of the Federal Law of December 1, 2014 No. 408-FZ)).

The average daily earnings is 1635.59 rubles. (RUB 1,158,000: 708 days). And the minimum is 196.11 rubles. (5965 RUR x 24 days: 730). Actual earnings are higher, which means the minimum amount does not affect the calculation of benefits.

Step 4. We compare the average daily earnings with the maximum limit.

The average daily earnings (RUB 1,635.59), calculated based on actual income, are higher than the maximum average daily earnings of RUB 1,632.88. ((RUB 568,000 + RUB 624,000) : 730).

Step 5. We determine the final benefit amount.

The maternity benefit will be 228,603.2 rubles. (RUB 1,632.88 x 140 days).

Maternity benefits for beginners

But for those workers who work for less than six months, benefits are calculated in a special manner.

The fact is that the minimum average earnings for calculating benefits cannot be for the billing period lower than the minimum wage (in terms of a full calendar month) established on the day the insured event occurred.

For these female workers, when calculating the daily allowance, the amount of earnings equal to the minimum wage is used.

This value, in accordance with paragraph 1.1 of Article 14 of Law No. 255-FZ and paragraphs 11(1), 15(3) of the Regulations on the specifics of the procedure for calculating benefits... approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375, is determined by the formula:

Average daily earnings = minimum wage x 24 months. : 730 days

That is, in 2015, daily earnings for calculating benefits cannot be lower minimum size RUB 196.11

For women who have less than six months of work experience, there is a second limitation. The benefit amount for a full month should not exceed the minimum wage.

Let's explain with an example.

EXAMPLE 3

The woman first got a job in September 2014 and goes on maternity leave from February 1 to June 20, 2015. Earnings for 2014 amounted to 300,000 rubles.

First you need to determine your average daily earnings. It will be 410.96 rubles. (RUB 300,000: 730 days). Then it must be compared for each month with the monthly amount of the “minimum wage”, since the monthly benefit cannot exceed the minimum.

From the calculation it turns out that in any month the actual earnings (410.96 rubles) are higher than the minimum.

For months with 31 days (March, May), the benefit, calculated on the basis of average daily earnings, will be equal to the amount of 12,739.76 rubles. (RUB 410.96 x 31 days). This is above the low (12,739.76 > 5965). During these months, the benefit cannot exceed the minimum wage - 5965 rubles. The daily benefit amount will be 192.41935 rubles. (RUB 5965: 31 days).

For months with 30 days (April, June), the benefit calculated from the average daily earnings will be equal to 12,328.8 rubles. (RUB 410.96 x 30 days). This is also higher than the minimum (12,328.8 > 5965), so maternity leave for these months is calculated based on the value of 198.83333 rubles. (RUB 5965: 30 days).

For February (this month has 28 days), the benefit, calculated from the average daily earnings, will be 11,506.88 rubles. (RUB 410.96 x 28 days). This is higher than the minimum wage (11,506.88 > 5965), which means that maternity leave for February is calculated based on 213.03571 rubles. (RUB 5,965: 28 days).

The amount of maternity leave will be 27,836.67 rubles. (213.03571 rub. x 28 days + 192.41935 rub. x 31 days + 198.83333 rub. x 30 days + 192.41935 rub. x 31 days + 198.83333 rub. x 20 days. ).

When calculating, we take the numbers without rounding, the final result is rounded.

If during the billing period the employee had no income or it was less than the minimum wage, then the average earnings for calculating maternity benefits must be determined based on the minimum. We'll show you how to do this with an example.

EXAMPLE 4

The employee has been working since December 1, 2014 (first place of work).

From May 1 to September 17, 2015 she had maternity leave. Earnings for 2014 are 20,000 rubles. The average daily earnings turned out to be 27.4 rubles. (RUB 20,000: 730). Which is less than the minimum (27.4

First you need to determine your average daily earnings. It will be 196.11 rubles. (5965 rubles x 24 months: 730 days). Then the actual average daily earnings for each month must be compared with the minimum.

For months with 31 days, the benefit from average earnings will be equal to the amount of 6079.41 rubles. (RUB 196.11 x 31 days). This is higher than the minimum wage (6079.41 > 5965), so the daily benefit for these months will be 192.42 rubles. (RUB 5965: 31 days).

In months with 30 days, the benefit amount will be 5883.3 rubles. (RUB 196.11 x 30 days). This is less than the minimum wage (5883.3

The total amount of accrued benefits will be RUB 27,112.23. (192.42 rubles x 31 days x 3 months + 196.11 rubles x (30 days + 17 days)).

Rolling benefits

Please note: indexation of benefits calculated from average earnings is not provided. Therefore, workers to whom benefits were accrued in 2014 based on the maximum and who continue to receive it in 2015, with regard to payments due in 2015, will be in a worse position than workers with the same salary (earnings) whose benefits were assigned in 2015 .

EXAMPLE 5

An employee of the construction company Belova M.I. (salary 60,000 rubles) went on maternity leave in December 2014. Sum monthly allowance calculated from the maximum, since the total earnings for two years (RUB 1,440,000) exceed the maximum bases. In January 2015, she will be paid the amount of 17,965.55 rubles. ((RUB 512,000 + RUB 568,000) : 731 x 30.4 days x 40%).

And her colleague Kotova V.P., who has the same salary, but went on maternity leave, say, from January 1, 2015, all other things being equal, for January 2015 will receive a benefit in the amount of 19,855.82 rubles.( (RUB 568,000 + RUB 624,000): 730 x 30.4 days x 40%).

That is, by 1890.27 rubles. more.

The situation is the same with maternity benefits, calculated from the maximum.

It is paid in a lump sum, but also over a long period. And other things being equal, the amount of the benefit for an employee who went on maternity leave, for example in December 2014, in the part attributable to 2015, will be significantly less than the part (for the same period in 2015) of the amount of the benefit for the employee who went on maternity leave in 2015.

Important to remember

01/22/2015 | Salary

In the coming year, accountants must take into account many changes, including those related to the calculation social payments- benefits for temporary disability and “children’s” benefits. After all, to calculate them, new values ​​of the minimum wage and the maximum base for calculating insurance premiums will be used. In our article we will tell you how to determine the amount of temporary disability benefits according to the 2015 rules, and provide illustrative examples calculation.

Certificate of incapacity for work

The basis for the appointment and payment of sick leave and maternity benefits is a certificate of incapacity for work. It is issued by a medical organization. This document, firstly, is financial and serves as the basis for the assignment and payment of benefits, and secondly, it certifies the citizen’s incapacity for work, confirming his release from work (clause 17 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15 -12956).

The sheet must be filled out in strict accordance with the Procedure for issuing certificates of incapacity for work (approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). In particular, information on the sheet is entered in capitals in block letters, records should not go beyond the boundaries of the cells, and printing should not fall on the cells of the information field.

Often medical organizations They issue certificates of incapacity for work, which contain various shortcomings: from grammatical and punctuation errors to incorrect indication of information about the patient. Meanwhile, the Federal Social Insurance Fund of the Russian Federation is unlikely to count benefits paid for incorrectly filled out sick leave. Therefore, when receiving a certificate of incapacity for work, it must be carefully checked.

important to know

The maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation in 2015 is 670 thousand rubles.

Temporary disability benefit

An employee’s illness is perhaps the most common case when an accountant has to deal with the calculation of social benefits.

All employees working for the company under an employment contract have the right to receive sick leave benefits. This is stated in Part 1 of Article 2 of the Federal Law of December 29, 2006 No. 255-FZ “On Mandatory social insurance in case of temporary disability and in connection with maternity" (hereinafter referred to as Law No. 255-FZ).

To determine the amount of the benefit, you need to multiply three indicators (parts 4 and 5 of Article 14 of Law No. 255-FZ):

• average daily earnings of an employee;
• special coefficient (depending on the insurance period);
• number of sick days.

Let's look at each of these factors.

1. Average daily earnings is determined by dividing all payments to the employee, for which contributions to the Social Insurance Fund of the Russian Federation were accrued for the two previous years, by 730 (the number of calendar days in the billing period) - Part 3 of Art. 14 of Law No. 255-FZ. In this case, the amount of payments taken into account in the calculation cannot exceed the maximum base for calculating contributions for the corresponding year (Part 3.2 of Article 14 of Law No. 255-FZ).

Example

In January 2015, the employee was on sick leave. In this case, the two previous years will be calculated: from January 1, 2013 to December 31, 2014.

Let us assume that the amounts of payments during this time amounted to 600,000 (in 2013) and 700,000 rubles. (in 2014). At the same time, the maximum base for calculating contributions in the same years was equal to 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 No. 1276) and 624,000 rubles. (Resolution of the Government of the Russian Federation dated November 30, 2013 No. 1101) respectively.

Since actual payments exceeded the maximum base, the calculation takes into account the maximum amounts.

Thus, the average daily earnings for calculating sick leave will be:
(568,000 rub. + 624,000 rub.) / 730 = 1,632.88 rub.

Please note: in 2015, the maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation is 670 thousand rubles.

Note that an employee can replace any or even both years of the calculation period (provided that this will lead to an increase in benefits) if in the year being replaced he was on maternity or child care leave (Part 1 of Article 14 of the Law No. 255-FZ).

note

The maximum average daily earnings for calculating temporary disability benefits in 2015 is 1,632.88 rubles.

2. Coefficients depending on the insurance guardian, are given in Part 1 of Article 7 of Law No. 255-FZ. Let's present them in the table:

3. Number of sick days indicated on the certificate of incapacity for work. It is important to note here that the employer pays for the first three days of “sick leave” from his own funds, the subsequent days - at the expense of the Federal Social Insurance Fund of the Russian Federation (Clause 1, Part 2, Article 3 of Law No. 255-FZ).

Continuation of the example

Let's return to the conditions of the previous example and assume that the employee was on sick leave for 14 calendar days (3 days are paid at the expense of the employer, 11 at the expense of the Federal Social Insurance Fund of the Russian Federation), and his insurance period is 7 years (hence, a coefficient of 0.8 is applied) .

Temporary disability benefits will be calculated as follows:

• 1632.88 rub. × 0.8 × 3 days. = 3918.91 rub. (at the expense of the company);
• 1632.88 rub. × 0.8 × 11 days. = 14,369.34 rub. (at the expense of the Federal Social Insurance Fund of the Russian Federation).

Yulia Yuryeva, PB editorial board