How many days is paid sick leave? How many days does an employer pay for sick leave? What are the risks of providing “fake” sick leave?

To ensure that an accountant does not make a mistake in calculating and paying sick leave benefits, you need to know how many days of sick leave are paid per year. And this period depends on whether the sick leave was due to the employee’s own illness or to care for a child/relative.

Option 1. The employee was sick himself

As a general rule, if the employee himself is ill, he is paid for absolutely all sick days during the year (Part 1, Article 6 of Federal Law No. 255-FZ of December 29, 2006). True, there are some exceptions (parts 2-4 of article 6 of the Federal Law of December 29, 2006 N 255-FZ). For example, an employee recognized as disabled is paid sick leave for no more than 4 consecutive months or 5 months in a calendar year.

Option 2. The employee took sick leave to care for a child.

The number of paid days per year depends on the age of the child.

Child's age	Number of paid sick days per year (clauses 1-5, part 5, article 6 of the Federal Law of December 29, 2006 N 255-FZ)
Up to 7 years	No more than 90 calendar days in a calendar year, if the child’s disease is included in a special list (Order of the Ministry of Health and Social Development of the Russian Federation dated February 20, 2008 N 84n)
	No more than 60 calendar days in a calendar year for all other diseases
From 7 to 15 years	No more than 45 calendar days in a calendar year. In this case, for each case of illness, payment is made for a period of up to 15 calendar days.
Under 18 years old	No more than 120 calendar days in a calendar year, if sick leave is issued to care for a disabled child
	Without restrictions, if sick leave is issued for inpatient care (in a hospital) for an HIV-infected child
	Without restrictions, if sick leave is issued for caring for a child whose illness is associated with a post-vaccination complication, with malignant neoplasms, including malignant neoplasms of lymphoid, hematopoietic and related tissues

Here it is important to understand that sick leave for child care must be paid, even if such sick leave was not taken by one of the child’s parents, but by another family member, for example, a grandmother. Those. What matters is not the fact of the parent-child relationship, but only the age of the sick family member for whose care a sick leave is issued.

Option 3. The employee took sick leave to care for an adult family member.

In this case, sick leave benefits are paid in total for no more than 30 calendar days of care for each family member in a calendar year (clause 6, part 5, article 6 of the Federal Law of December 29, 2006 N 255-FZ). Moreover, for each specific case of a relative’s illness (during his treatment on an outpatient basis), the benefit is paid for no more than 7 calendar days.

Sick leave at the expense of the employer: how many days in 2018

There were no changes in the number of sick days paid by the employer. Just as in 2017, how many days of sick leave the employer pays depends on the reason for which the employee took sick leave (Part 2, Article 3 of Federal Law No. 255-FZ of December 29, 2006):

• if the sick leave is issued in connection with the illness of the employee himself, then for each case of incapacity for work the first three days of sick leave are paid by the employer from his own funds, and starting from the fourth day - from the Social Insurance Fund, which the employer then reimburses from the Fund;
• if a sick leave is issued for caring for a sick family member, in connection with quarantine, for prosthetics in a hospital for medical reasons, or for follow-up treatment in sanatorium-resort organizations, then nothing is paid at the expense of the employer - such sick leave is paid for from the first day account of social security funds reimbursed to the employer.

Sick leave at the expense of the employer in the region participating in the FSS pilot project: how many days in 2018

The rules for paying sick leave in this case are the same as in the region not participating in the FSS pilot project. It’s just that in this situation, the employer, in case of illness of the employee himself, pays his part of the sick leave (for the first three days of illness), and the employee receives the rest directly from the Social Insurance Fund.

How many days is sick leave paid?

It is impossible to say unambiguously how much sick leave is paid. Only the following deadlines are established by law (Part 1 of Article 15 of the Federal Law of December 29, 2006 N 255-FZ):

• to assign and calculate sick leave benefits, the employer has 10 calendar days from the day the employee submitted sick leave;
• The benefit is paid on the employer's payday next following its assignment.

Here are the rules, an example, and a sick leave calculator.

Note: at the time of writing, the minimum wage was 11,280 rubles. When making calculations, keep in mind that the minimum wage may change.

How to apply for sick leave

The form of the certificate of incapacity for work was approved by Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. The sick leave confirms that the employee was absent from work for a valid reason (paragraph 2, paragraph 17 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956). On its basis, the employee is paid benefits for temporary disability and pregnancy and childbirth (Articles 183, 255 of the Labor Code of the Russian Federation, Part 5, Article 13 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ) ).

Please note that not all medical organizations can issue sick leave. The medical organization must have a license for medical activities, including the performance of work (services) for the examination of temporary disability (clause 2 of the Procedure for issuing certificates of incapacity for work, clause 3 of the Regulations approved by Decree of the Government of the Russian Federation of April 16, 2012 No. 291).

Cases in which a sick leave certificate is issued:

• illness (injury) of a citizen;
• further treatment of an employee in a sanatorium-resort institution;
• prosthetics in a hospital;
• illness of a family member who needs care;
• pregnancy and upcoming birth;
• quarantine.

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Filling out a sick leave certificate

Let us note several important points that should be taken into account when filling out a sick leave certificate:

The doctor fills out certain sections, they are indicated in clauses 56 - 63 of the Issuance Procedure and certifies with the seal of the medical institution;

The doctor has the right not to fill out the line “place of work - name of organization” (especially if the patient cannot correctly name the name of the organization). The employer can enter the name of the organization independently in black gel, capillary or fountain pen and block letters. You cannot fill out the certificate of incapacity for work with a ballpoint pen or use ink of a different color.

If the doctor makes a mistake when filling out the form, he must issue a duplicate certificate of incapacity for work (paragraph 5, clause 56 of the Issuance Procedure);

There are no requirements for the form of seal of a medical organization. The imprint of the seals of medical organizations may contain the text “for sick leave certificates”, “for sick leave certificates” (paragraph 2 of clause 2 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956).

For its part, the employer should pay attention to whether the doctor of the medical organization filled out the form correctly. This is important, since the Federal Social Insurance Fund of the Russian Federation will not reimburse expenses if the employer accepts a certificate of incapacity for work filled out in violation of the Issuance Procedure;

The employer must fill out the sections specified in clauses 64 - 66 of the Issuance Procedure;

Please note that the presence of technical deficiencies in filling out the certificate of incapacity for work (for example, stamps on the information field, putting spaces between the doctor’s initials) is not a basis for its re-issuance and refusal to assign and pay benefits, if all entries are read (paragraph 5 clause 17 of the letter of the FSS of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956).

Rules for calculating sick leave

1. Temporary disability benefits due to illness or injury are paid:

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

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

2. Temporary disability benefits are paid for calendar days, i.e. for the entire period for which the certificate of incapacity for work was issued.

There are exceptions to this rule, for example, temporary disability benefits are not awarded for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period (the full list of exceptions is listed in paragraph 1 of Article 9 of the Federal Law of December 29. 2006 No. 255-FZ). For example, unpaid leave, annual paid leave, educational leave.

3. Temporary disability benefits are paid depending on the employee’s length of insurance coverage.

Please note that in 2019, the insurance period has not changed and is still determined according to the rules of Part 1 of Art. 7 of Law No. 255-FZ and amounts to:

The length of service is calculated according to the work record book. If an employee has lost this document, then the length of service can be calculated using employment contracts and certificates from previous places of work (clause 8 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91). If the employee does not have a work record book, a contract, or certificates, then you can request salary information from the Pension Fund of Russia branch.

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

5. The benefit is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including during work (service, other activities) with another policyholder (other policyholders).

6. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings in the billing period by 730.

Conclusion: When calculating temporary disability benefits, there must always be two starting points:

The billing period will always be 2 full calendar years.

Earnings in the billing period will always be divided by 730.

Online sick leave calculator

The calculator calculates sick leave in 3 steps:

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

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

Calculation and payment of sick leave in 2019

This example demonstrates well how benefits are calculated:

Example:

Solovyov V.S. Temporary disability benefits are paid for the period from February 1 to February 10, 2019 (10 calendar days). Insurance experience of Solovyov V.S. is 8 years. During 2017, the employee received a salary of 770,000 rubles. In 2018, this employee was paid a salary of 800,000 rubles.

We will determine the amount of temporary disability benefits.

1. Determine the amount of wages for the billing period over the previous two years.

For 2017: 770,000 rubles.

For 2018: 800,000 rubles.

For 2017, only earnings in the amount of 755,000 rubles will be included, since the Social Insurance Fund will not reimburse the employer more than the maximum base for calculating insurance premiums. For 2018, payments made to Solovyov should be included in the calculation in full. The maximum base for 2018 is 815,000 rubles.

The payment amounts that should be included in the calculation will be:

755,000 + 800,000 rub. = 1,555,000 rub.

2. We calculate the average daily earnings.

1,555,000/730 = 2,130.14 rubles.

3. We determine the amount of temporary disability benefits.

2,130.14 * 10 = 21,301.4 rubles.

An example of calculating sick leave for child care:

Engineer Nozhkin G.S. was on sick leave to care for a 14-year-old child in the period from March 3, 2019 to March 18, 2019. He brought a sick leave certificate to the organization for payment.

How to pay sick leave to engineer Nozhkin G.S.?

When caring for a sick child or other family member, benefits are paid subject to the restrictions established by Art. 6.7 of Law No. 255-FZ.

Minimum benefit amount

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

Example:

Somova A.A. fell ill on July 25, 2019 and was ill for five calendar days. This employee has been working in the organization since January 9, 2019. Billing period Somova A.A. not processed. Insurance experience 7 months. In the area where this employee works, the regional coefficient is 1.6. The use of the regional coefficient is justified by paragraph. 11(1) Regulations on the specifics of the procedure for calculating benefits for temporary disability... (approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

(RUB 11,280 X 24 months): 730 days. X 60% x 5 days. * 1.6 = 1,780.08 rub.

The amount of the benefit, even if it is calculated based on the minimum wage, depends on the length of insurance coverage!

Example:

Komova V.N. fell ill on June 30, 2019. On this day, she was granted sick leave. The sick leave was closed on July 11, 2019. The employee’s earnings in 2017 amounted to 56,000 rubles; in 2018 - 89,000 rubles. Komova's insurance experience is 5 years.

1. Determine the average daily earnings.

(56,000 + 89,000) / 730 = 198.63 rubles.

2. Compare the actual average earnings with the minimum.

(11,280 * 24) / 730 = 370.85 rubles. > 198.64 rub.

3. We determine the amount of benefits for 13 days.

370.85 * 13 days * 80% = 3,856.84 rubles.

Transferable temporary disability benefit

If an employee violates the regime prescribed by the attending physician, then from the date of violation, the benefit is calculated from the minimum wage (clause 1, part 2, article 8 of Law No. 255-FZ). The doctor will indicate the date of the violation on the sick note (clause 58 of the Procedure, approved by order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n). If an employee falls ill due to alcohol, drug or toxic intoxication, then the benefit for the entire period of illness is calculated from the minimum wage (clause 2, part 2, article 8 of Law No. 255-FZ).

Example:

The employee was ill from December 25, 2018 to January 11, 2019. On December 29, he violated the regime. The doctor made a note about this on the certificate of incapacity for work. The employee's work experience is 9 years. Earnings for 2017 and 2016 - 580,000 rubles.

The benefit for the period from December 25 to December 28 must be calculated based on 100% of average earnings. It will be 3,178.08 rubles. (RUB 580,000: 730 days × 4 days).

For the period from December 29 to December 31, benefits must be calculated based on the minimum wage in 2018 - 11,163 rubles. It will be 1,101.01 rubles. (RUB 11,163 × 24 months: 730 days x 3 days).

For the period from January 1 to January 11, the benefit must be calculated from the new minimum wage - 11,280 rubles. The payment will be 4,079.34 rubles. (RUB 11,280 × 24 months: 730 days × 11 days).

The total amount of the benefit is 8,358.43 rubles. (3,178.08 + 1,101.01 + 4,079.34).

Maximum amount of disability benefit

There is no concept of a maximum (maximum) amount of daily or monthly benefits in the current legislation. “Why not”? - another accountant will be surprised. “Yes, yes.”

Yes, there is a limiter, but it is more correct to say that the procedure for calculating the maximum amount from which the benefit can be calculated is legally defined. That is, the amount from which temporary disability benefits are calculated for each calendar year cannot exceed the maximum base for calculating insurance premiums in a particular year. Hence the conclusion:

In 2019, the daily amount of temporary disability benefits cannot be more than 2,150 rubles 68 kopecks. The Social Insurance Fund of the Russian Federation will not reimburse the policyholder for benefits calculated on the basis of a larger amount.

Why did the amount turn out to be 2,150.68 rubles? The maximum base for calculating insurance premiums in 2017 was 755,000 rubles, and in 2018 - 815,000 rubles. The daily benefit amount was found as follows: (755,000 + 815,000)/ 730 = 2,150.68 rubles.

Peculiarities of assigning temporary disability benefits to part-time workers

If the company employs a part-time worker who in the two previous years was employed by the same employers as in the year the benefit was assigned, then the number of sick leaves must correspond to the number of places of work. Then temporary disability benefits must be paid for all places of work.

Example

In 2019, temporary disability benefits will be awarded. This year, the employee works at Progress LLC and Horizont LLC, and in 2017 and 2018 he worked for the same companies. This means that benefits will be paid separately by Progress LLC and separately by Horizon LLC.

2. If a company employs an employee who worked in other organizations in the two previous years, then the employee needs only one sick leave. In this case, the benefit will be paid only for one of the places of work where the employee is currently working. The employee chooses which employer to contact.

At the same time, payments made by other employers can be included in the calculation on the basis of a certificate of earnings presented by the employee (form No. 182n) or a copy of it from other places of work. That is, an employee of an organization that assigns benefits must have a certificate of employment with another employer (employers).

Example

In 2019, temporary disability benefits will be awarded. This year, the employee works at Progress LLC and Horizont LLC, and in 2017 and 2018 he worked at Buttercup LLC and Lastochka LLC. This means that temporary disability benefits in 2019 will be paid by either Progress LLC or Horizon LLC. The employee himself determines which employer to contact.

3. If the company employs an employee who in the two previous years was employed by several employers and in the current year is employed by both these employers and others, then the employee will need one or more sick leave certificates to assign benefits:

• One - if the employee applies for benefits to one organization in which he works in the current year (see example 2)
• Several - if an employee applies for benefits to several organizations in which he works in the current year (see example 1).

If an employee applies for benefits to one employer, then the calculation of average earnings will include payments made in this organization, as well as payments made while working for other employers.​

Procedure for reimbursement of benefits from the Social Insurance Fund

1. The list of documents for compensation of benefits is presented in the order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n.

• written statement from the policyholder
• calculation in form 4-FSS for the period confirming the accrual of expenses for the payment of insurance coverage
• copies of supporting documents
• certificate - a calculation submitted when applying for the allocation of funds for the payment of insurance coverage (submitted starting from January 1, 2017) (Order of the Ministry of Labor dated October 28, 2016 No. 585n).

2. A The employer's algorithm for reimbursing benefits from the Social Insurance Fund is as follows: the employer must reflect the costs incurred for the payment of benefits in a new unified calculation of insurance contributions. The calculation is presented to the tax authorities.

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Payment of sick leave depends on the length of service of the employee and his average earnings. Therefore, the amount of sick leave will be different for different employees.

The calculation of sick leave is carried out by an accountant. He must do this within 10 days after the employee brings him a legally issued sick leave. The employee must receive sick leave payments on the next payday.

How is sick leave calculated?

As already mentioned, the amount of payments depends on the employee’s length of service and his average earnings. To calculate the average earnings of an employee, it is necessary to take the amount of his labor income for the last 2 years, starting from the moment of the employee’s illness. That is, all payments for which insurance premiums were calculated by the employer.

Thus, to calculate sick leave payments in 2018, it is worth taking into account the employee’s income for 2017 and 2016. For example, an employee fell ill on February 10, 2018. For the calculation, the employee’s salary for 2017 and 2016 is taken. But there is a maximum and minimum amount of employee income from which deductions from the Social Insurance Fund are made. In 2016 and 2017, these amounts were 718 thousand and 755 thousand rubles, respectively. The maximum amount of earnings for calculating sick leave is limited by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability.”

The formula for average daily earnings is as follows: Sick leave payments = amount of income for the last 2 years / 730, where 730 is the number of days for 2 years. If the year was a leap year, then for the calculation you need to take the number 731. Therefore, the maximum amount of daily earnings on sick leave in 2018 will be equal to (718,000 + 755,000) / 730 = 2017.81 rubles.

There is also a minimum average salary for an employee per day. It is calculated based on the minimum wage. It will be equal to (9,489 * 24 (number of months in 2 years)) / 730 = 311.97 rubles.

Having calculated the average daily earnings of an employee, it must be multiplied by the number of days of incapacity and by a coefficient that is determined by length of service.

What percentage of sick leave is paid?

The length of service for calculating sick leave must be counted from the date of opening of the sick leave. It is calculated in full months and years. It is worth considering that to calculate the length of service, 1 month is 30 days, and 1 year is 12 months. This order is established for counting “tails”. Full years and months do not need to be converted to days and back.

If an employee has more than 8 years of insurance experience, then he receives sick leave in the amount of 100% of average earnings. If the employee’s experience is from 5 to 8 years, then 80%, but if the employee’s experience is up to 5 years, then 60%. If an employee “went on sick leave” without having worked for even six months, then the value of the all-Russian minimum wage is taken for calculation, which in 2018 is equal to 9,489 rubles.

The sick leave must be issued in full accordance with the procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. This is the main condition for accrual on sick leave.

An example of calculating sick leave: Citizen A. was on sick leave from January 15 to January 23, 2015 (8 days). Total earnings for 2013 - 376 thousand, for 2014 - 489 thousand. Work experience 6 years.

Average earnings per day = (376,000 + 489,000) / 730 = 1,184.93 rubles

Amount to be received = (1,184.93 * 8) * 80% = 7,583.56 rubles

Citizen M. was on sick leave from March 3 to March 21, 2018 (18 days). She has 7 years of insurance experience, but she did not work either in 2017 or 2016.

Average earnings M. = (9,489 * 24) / 730 = 311.86 rubles

Amount to be received = (311.86 * 18) * 80% = 4,490.9 rubles.

How many days are paid

An employer is obliged to pay its employee for periods of temporary incapacity for work for the following reasons:

• the employee himself fell ill;
• he suffered an injury that temporarily leaves him unable to work. In this case, injuries received at home and injuries received at work are paid, but the procedure for calculating benefits is slightly different;
• the employee required rehabilitation in a sanatorium or boarding house after undergoing inpatient treatment;
• the employee needed prosthetics, which he received at a public medical institution;
• the quarantine the employee was forced to remain in;
• caring for a sick family member;
• the employee was caring for a child under 7 years of age or another incapacitated family member in quarantine.

These are general rules, but there are exceptions to them:

• sick leave is not paid if the employee is caring for a family member who is over 15 years old and is in a hospital;
• for caring for a chronic patient during periods of remission of the disease.

Payment of disability benefits occurs in fractions: the first days are paid at the expense of the Social Insurance Fund, and the subsequent days at the expense of the employer. If the basis for issuing a sick leave is caring for a sick family member, including a child, then payment is made entirely from the Social Insurance Fund.

As practice shows, people most often take sick leave to care for children. Working women are at risk. Fathers and grandparents take sick leave less often. When drawing up a certificate of incapacity for work, the doctor does not require documents that will confirm the relationship of the sick child with the person issuing sick leave. The design takes place from the words of an adult.

The maximum duration of illness can be 60 calendar days per year. However, the FSS has developed a list of diseases for which you can take up to 90 calendar days a year. This rule applies to children under 7 years of age. If a child aged 7 to 15 years falls ill, then the maximum annual duration of his illness is reduced to 45 calendar days per year. If the child is already 15 years old, the mother will not be given sick leave. If the child is disabled, then the maximum period of payment for sick leave to care for him is up to 120 calendar days per year.

How many sheets are paid per year

The number of sick leaves per year is not limited. The only limit is the number of sick days for which the employee will receive payment. The employee himself can afford to be sick no more than 30 calendar days per year.

If an employee is sick longer, then only a special medical commission can extend the period of sick leave. The extension period is another 30 calendar days. In severe cases, the period of sick leave can be extended to four months, but then the issue of assigning disability may be raised. Therefore, an employee can take as many sick leaves as he wants. This could be 30 sick leaves of 1 day each or 2 sick leaves of 15 days each.

When is payment due?

The employee must bring the sick leave certificate to the accounting department of his employer. Within 10 days after this, the accountant makes the corresponding calculation. The employee should not write any statement, since this is not his whim, but the responsibility of the employer. Payment under the certificate of incapacity for work must be made in the coming days of payment of wages or advance payment to all employees.

It is advisable to submit sick leave to the accounting department immediately after illness. But if for some reason the employee cannot do this, then he has six months left from the date on which the certificate of incapacity for work was closed.

If for some reason the employee missed this deadline, then he must contact the territorial body of the insurer directly for payment. In this case, the applicant will have to prove that he could not apply for payment earlier, since there were good reasons for this.

No law gives the exact concept of “good reason”, but, according to practice, these include:

• force majeure and force majeure;
• long-term illness;
• Moving to another city;
• illegal dismissal and forced absenteeism;
• injury, illness or death of a close relative.

Valid reasons include other circumstances that are prescribed in the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2007 No. 74. Insurer employees will approach each individual case separately and consider it individually.

Do not forget that there are some circumstances in which the timing of applying to the employer for sick leave payment differs slightly from the generally accepted:

1. Even a dismissed employee can apply for sick pay. But two prerequisites must be met:
   • less than 30 days have passed since the employment relationship was officially terminated;
   • the insured event concerns the former employee personally, that is, receiving sick leave, for example, in connection with caring for a sick relative, will no longer be possible.
2. The employer is obliged to pay sick leave even if the employee has not yet recovered and is undergoing treatment in another medical institution. For example, an employee gets sick and goes to the hospital. He was given inpatient treatment, some seizures were relieved, and then he was sent for further treatment to a clinic at his place of residence. At the hospital he was given a certificate of incapacity for work. Already in the clinic after recovery, he will receive another certificate of incapacity for work. At the same time, he has the right to file the first sick leave in order to make appropriate payments to him. And the employer is obliged to pay for the submitted certificate of incapacity for work.
3. In the event of the death of a citizen who is entitled to sick leave payments, his heirs are required to submit an application for the transfer of the appropriate amounts to them within 4 months from the date of death.

Sick leave for injury

An employee can suffer both a domestic injury and an injury at work. A domestic injury is an injury received outside of working hours and in no way related to the performance of the injured person’s work duties.

Some injuries require long-term treatment, including inpatient treatment. A sick leave certificate is issued in the general manner, taking into account some nuances:

• for outpatient treatment, it is issued by a doctor for a period of up to 15 days. If the employee does not recover during this time, the sick leave can be extended for another 15 days. The maximum period of sick leave is 12 months, but it must be extended every 15 days;
• If an employee requires treatment in a hospital, the sick leave will be issued by the attending physician after discharge for the entire period of stay in the hospital. If there is a need, the sick leave will be extended for another 10 days for treatment at the clinic at the place of residence.

If the victim has an indefinite employment contract, then all days of illness are paid, if urgent, then only 75 days. Payment is made according to a standard scheme, depending on length of service and average earnings. An industrial injury is an injury sustained while an employee is performing his or her job duties. If treatment is required, the employer is obliged to pay for these days in full. Payment is made from the funds of the Social Insurance Fund.

In order for the Social Insurance Fund to pay an employee for sick days, two documents are required:

• sick leave;
• a certificate stating that the case is recognized as a work-related injury. This will be determined by a special commission.

Payment is made regardless of the employee’s length of service in the amount of 100% of his average earnings. If it is established that he received the injury through his own fault, then payment will be made in the amount of 75%.

Payment for holidays

Sick leave is issued in calendar days, which includes weekends and non-working days. Therefore, payment must be made according to the general principle. The same rule applies to payment for days off, which are non-working holidays in accordance with Government Decrees.

These days will not be paid in the following cases:

• if the disability occurred as a result of the employee intentionally causing harm to his health;
• the employee fell ill while on administrative leave;
• the employee was taken into custody;
• the employee was arrested;
• the employee was suspended from work.

Payment of sick leave for part-time workers

The method of payment for sick leave for a part-time worker depends on where the part-time worker was employed for the last 2 years that preceded his illness. It may turn out that it worked:

• with the same employers as in the year when you went on sick leave. Then the same employers make the payment. When an employee applies for sick leave, he will need to issue as many copies of certificates of incapacity for work as there are employers. At the same time, you cannot issue one sick leave and make copies of it;
• from other employers than those for whom he worked in the year in which he took sick leave. Then he can apply for payment from any of these employers. In this case, only 1 sick leave is issued to the employer from whom he plans to receive benefits. But to this sheet he must attach information about his income for the last 2 years, which he received from other employers;
• with the same employers, but also had other jobs. Then he has the right to issue a certificate of incapacity for work in the name of any employer who is currently his current employer. It is also necessary to attach documents that confirm the amount of income for the previous 2 years.

As a rule, a part-time worker works for each employer for less than 8 hours. To calculate sick leave payments, the following nuances must be taken into account:

• the calculation must be made based on the average earnings of a part-time worker over the past 2 years, if the average earnings are greater than the minimum wage;
• the calculation is made based on the minimum wage, if the average salary is less than the minimum wage, and in this case, the share of the minimum wage is taken into account, determined in proportion to the employee’s actual working hours under the contract.

Payment after dismissal

After the employment relationship between the employee and the employer has ended, the employee still has the right to pay for his sick leave. But there are several nuances:

• the period of temporary disability must begin within 30 days after dismissal;
• the former employee should not be employed at a new place of work during the period of illness;
• the former employee should not have official unemployed status, that is, he did not have time to get on the queue at the Employment Center and does not receive unemployment benefits;
• Only sick leave will be paid, which is issued “for oneself”, but not for “care” for a child or other sick relative;
• The former employee must submit a certificate of incapacity for work within six months after dismissal. This period may be changed if there are valid reasons. Then the payment will be made not by the employer, but by the territorial body of the insurer.

Now the question arises about the moment of payment. If payments are made to the employee on paydays, then what about the dismissed employee? The rules apply exactly the same. The employer is obliged to transfer benefits to the dismissed employee at the same time that other employees receive wages or advance payments. If within a month after submitting the documents, the dismissed employee has not received payment, then this is a reason to file a written claim against the employer or a lawsuit in court.

If the former employee managed to register as unemployed with the Employment Center, then he also has the right to pay sick leave. The amount of temporary disability benefits is the same as the amount of unemployment benefits. Payments are made at the expense of the Social Insurance Fund.

Everyone has long known that if an employee gets sick, he is paid sick leave benefits. The medical organization in which an employee of any organization was treated is obliged to issue a certificate of incapacity for work in form No. 624n. When filling it out, there should be no blots or corrections.

To fill out a sick note, you can use a printing device, as well as a gel, fountain or capillary pen with black ink. To design the sheet, only capital printed Russian letters are used, which do not extend beyond the boundaries of the cell and do not touch each other. The doctor's last name must be separated by a space, but his initials must not. Words should be separated by empty cells. Each certificate of incapacity for work must be signed by a doctor and confirmed with the seal of a medical organization. If filled out incorrectly, it must be replaced with a correctly completed duplicate.

About possible periods of sick leave

Federal Law No. 255-FZ established some time frames:

• An employee who becomes ill or injured has the right to payment for the entire period of temporary disability until the moment the ability to work is restored or disability is established.
• Employees recognized as disabled in accordance with paragraph 3 of Art. 6 No. 255-FZ have the right to receive benefits for 4 and 5 months a year (with the exception of tuberculosis). And clause 4 of Art. 6 No. 255-FZ regulates the following situation: an employee working under a fixed-term employment contract for no more than 6 months and receiving an occupational injury or illness during this time can count on payment for no more than 75 calendar days. An exception is also tuberculosis; benefits due to such a disease are paid until complete recovery or registration of disability.
• Outpatient or inpatient treatment of a child must be accompanied by the issuance of sick leave for the entire period of care. And the payment of benefits will be carried out in accordance with the following restrictions:
  • no more than 90 calendar days if the child is under 7 years old and his outpatient card contains a diagnosis included in a special List;
  • no more than 60 days in all other cases (also a child under 7 years old);
  • no more than 120 calendar days if care is required for a disabled child under 18 years of age.

  The above number of days applies to one child; accordingly, if there are several of them, then the maximum number of days increases proportionally. In this case, a child is considered to be: son, daughter, grandson, stepdaughter, stepson, brother and sister.

Who should pay for it?

Disability benefits are due to every employee who was able to confirm the reason for his absence from work with a sick leave certificate. Compensation the first 3 days of illness must be paid for by the employer himself, A each subsequent day of treatment of the patient must be financed by the Social Insurance Fund, namely: the employer has the right to reduce the payment of contributions for compulsory health insurance by the amount of the benefit paid to the employee.

How much refund can you expect from the Social Insurance Fund? The amount of benefits is affected only by the employee’s insurance period. The FSS will not finance any employer initiative, for example, bringing the benefit amount to the actual salary.

There are also several cases that the Social Insurance Fund finances only on the basis of the minimum wage. The following situations are grounds for reducing the benefit amount:

• the employee did not follow the regimen prescribed by the doctor and could not explain this with a valid reason;
• the patient did not appear on time for the scheduled medical examination or at the time of the medical and social examination;
• the illness or injury was caused by alcohol, drug, toxic intoxication or actions related to such intoxication.

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How are sick pay calculated?

A detailed consideration of the following examples will help you understand the procedure for calculating disability benefits:

1. Calculation depending on length of service. Marina Luneva was unable to work due to illness from January 15 to January 28, 2019. Luneva’s insurance period is 7 years. The calculation period for calculating benefits is 2017 and 2018.
   • First, you need to decide on Luneva’s earnings for these 2 years. In 2017, she earned 320,000 rubles, and in 2018 - 370,000 rubles. Total: 690,000 rub.
   • Consequently, the average daily earnings is 945 rubles 21 kopecks. (690000/730);
   • Now we multiply the average daily earnings by Luneva’s insurance experience (if the experience is less than 5 years, 60% is taken, if 5-8 years - 80%, more than 8 years - 100%) - 945.21 * 0.8 = 756.17;
   • Finally, we calculate the amount of the benefit: 756.17 * 14 (duration of sick leave in calendar days) = 10,586.38 rubles.
2. Calculation from the minimum wage. It is often necessary to calculate sick pay for employees who did not have any earnings during previous years, or the average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage. Then, when calculating, you need to rely on the minimum wage.
   For example, in 2019 the minimum wage will be 11,280 rubles, therefore, the calculation will look like this: 11280 * 24 (calculation period in months) = 160632 / 730 (or 731 in the case of a leap year) = 370.85. Then the resulting average daily earnings must be multiplied by the amount of insurance coverage and the number of days of incapacity.

In addition, there is such a thing as the maximum (maximum) amount of daily benefit, which in 2019 is 2150.68 rubles.

A detailed analysis of the calculation of these amounts is presented in the following video:

Example in the case of a work injury

An employee with 4 years of insurance experience had to go on sick leave due to a work injury from March 12 to March 31, 2019 (20 calendar days).

The amount of earnings for previous years was:

• 2017 - RUB 151,350.00;
• 2018 - RUB 189,560.00

So, the average daily earnings is:

• (151,350.00 + 189,560.00) / 730 = 467.00 rub.

Since temporary disability occurred due to an accident at work, the amount of insurance coverage does not matter - the daily benefit will be equal to the amount of daily earnings.

Therefore, the benefit will be:

• 467.00 * 20 = 9,340 rubles

At the same time, on the certificate of incapacity for work there is a note that the patient violated the regime (he did not show up for an appointment with the doctor on the appointed day - March 28). In this case, the decision to reduce the average daily earnings must be made by the social insurance commission, the existence of which is mandatory in the organization.

If such a commission reviewed the employee’s explanations and decided that they were not valid, then from March 28 the benefit should be calculated based on the minimum wage.

• 467 * 16 = 7472 rub.

• 220 * 4 = 880 rub.

In total, the amount of the benefit was: 8352 rubles.

Illness while on vacation

If an employee has sick leave, then he has the full right to receive disability benefits, regardless of whether he was on vacation at that time or not.

The period of his next or additional leave must be increased by the number of days of illness that coincided with the leave. In this case, the employee must take care about filing an application for extension of leave. Such an application must be submitted no later than the day on which he is due to return to work. By the way, it is not necessary to take these days right away; you can simply indicate in the application the desired period of time off.

This rule applies only in case of personal disability; caring for a sick relative does not in any way affect the duration of the vacation and is not paid.

Art. 9 No. 255-FZ informs us that sick leave taken by an employee during vacation at his own expense is also not subject to payment. Benefit accrual begins only after the end of such leave.

Sick leave during maternity leave

Each employee has the right to receive child care benefits for children up to 1.5 years old and monthly monetary compensation from the state in the amount of 50 rubles for children aged 1.5 to 3 years. But you cannot count on payment of temporary disability benefits during this period. This is only possible if:

• maternity leave is interrupted;
• the woman works part-time;
• does work at home.

Payment of maternity benefits

After issuing an order to grant maternity leave, the organization begins a countdown of the 10-day period allotted for calculating and transmitting information to the Social Insurance Fund. Payment of accrued benefits should be made within the next few days.

The procedure for calculating maternity benefits:

1. Determining the amount of annual salary.
2. Calculation of daily earnings - the sum of all income received during the year must be divided by the number of days in the reporting period.
3. Next, the average amount of daily benefits should be multiplied by the duration of sick leave for pregnancy and childbirth.

For this type of benefit there are also lower and upper limits; in 2019 for a normal singleton pregnancy (140 days) they will be:

• minimum - 51,919 rubles;
• maximum - 301,096 rubles.

These amounts may vary depending on the complexity of the birth, the number of fetuses and other complicating circumstances.

Children's question

Cold and flu season has not been canceled! Payment for sick leave due to a child’s illness is made in a special way. Payment for the first 10 calendar days of the certificate of incapacity for work is made depending on the parent’s insurance experience, but starting from the 11th day, you can count only 50% of your average earnings.

If the child’s treatment was carried out in a hospital setting, then the entire period of the parent’s sick leave will be paid depending on the insurance period.

Part-time worker's allowance

If a person is employed in several places (main place of work and part-time work), several options for calculating benefits are possible:

• If the employee worked in the same places for the previous 2 years, then he has the right to receive sick pay at each current place of work. In this case, both the first and the second employer are required to ensure payment of the maximum amount of benefits (if there is an appropriate salary).
• If two years of work experience have not been developed by each employer, then sick leave should only be submitted to one institution of your choice. A certificate of the amount of earnings from another organization in which the person is employed can also be provided here. The amount of the indicated income must be taken into account when calculating benefits.

When applying for sick leave, the employee must inform the doctor about all places of work to which he plans to submit the issued sheet. For the main place of work, you must submit a regular certificate of incapacity for work, and for each additional place - a sick leave note marked “part-time”.

Payment of benefits after dismissal

Paying a former employee for sick leave is fraught with some nuances. A dismissed employee can count on payment of disability benefits if:

• he opened sick leave until the expiration of 30 calendar days from the date of issuance of the dismissal order;
• he did not manage to find a job until this moment.

Along with sick leave at the place of former employment, you will need to provide a copy of your passport and work record book.

One cannot fail to mention one more important point: the slip must be issued directly to the dismissed employee. The former employer is not required to pay for the care of children or elderly relatives.

The former employee must also remember that despite the length of the insurance period, he will be paid 60%.

What to do if the calculation is incorrect?

An accountant is also a person and can make mistakes. But correcting the situation is not always possible. This can often lead to the imposition of various types of penalties.

During the inspection, the controller often discovers errors in the accrued amounts of sick leave and records these violations in the report. What can an accountant do if he himself sees his mistake? Let's look at a few examples:

• In April, the employee received a larger additional payment due to an error. Because of this, she received an inflated salary in April, the amount of which was subsequently taken into account in May when calculating maternity benefits. In May, the excess accrued amount was reversed. Question: is it necessary to recount? No, in this case the amount was reversed in May, which is not part of the billing period.
• An employee on sick leave to care for a child was accrued a larger amount due to the application of 100% instead of the required 80%. The error was discovered that same month. What should I do? It turns out that the application for financing will contain an inflated amount, but the payslip will be correct. In this case, an accounting certificate confirming the recalculation of the amount is not required. But if the amount received from the Social Insurance Fund exceeded the amount of sick leave actually paid, then the return of unused funds would have to be made within 3 working days.

Many employees get sick and are faced with the question: how is sick leave paid? This article aims to answer this and many other questions. We will talk about a simple certificate of incapacity for work, the procedure for paying benefits under the BiR, as well as parental leave - the topic of separate articles.

In 2019, no major changes are expected in the calculation of sick leave. A certificate of temporary incapacity for work does not have a fixed meaning; it depends, first of all, on length of service and earnings.

• If the work experience is 8 years or more, a benefit is paid in the amount of 100% of wages
• From 5 to 8 years - 80%
• Less than 5 years - 60%

• determine the average earnings for the billing period
• calculate average daily earnings
• calculate the amount of daily allowance
• set the amount of benefits to be paid

If the average earnings for each year exceed the required limit ( 755 thousand in 2017 and 815 thousand in 2018), then the specified maximum amount must be taken into account to pay for sick leave!

First you need to determine your earnings for the previous 2 calendar years. If an employee has recently joined a company, a certificate of the amount of salary and other payments that each employer is required to issue upon dismissal will help in the calculations.

To determine the average daily earnings, the resulting amount must be divided by 730.

If the employee’s insurance length is less than 6 months, no more than one minimum wage is paid for each month, from January 1, 2019, the minimum wage is 11,280 rubles.

The final step is to determine the total amount of the temporary disability certificate. You need to multiply the amount of the daily benefit by the number of days in accordance with the sick leave provided.

Since 2017, it has become possible to issue electronic sick leave certificates instead of the paper version.

Basic provisions

Payment of sick leave is regulated by federal legislation, namely 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions (the latest amendments were made by No. 86-FZ of May 1, 2017 of the year).

To pay for temporary disability certificate, the employee must experience one of the following insured events:

1. illness or injury of the employee himself;
2. caring for a family member who is sick;
3. quarantine of an employee, his child under 7 years of age or an incapacitated relative;
4. prosthetics, the basis for which is medical indications;
5. follow-up treatment in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is the insurance of the employee by his employer by transferring insurance contributions to the Social Insurance Fund of the Russian Federation in the amounts established by law. In practice, every officially registered employee is insured.

How is sick leave paid for an employee who is injured at work or “earns” an occupational disease? In these situations, the main regulatory document is No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” dated July 24, 1998 (last amended July 29, 2017).

Accidents and compensation for occupational diseases are paid from the Social Insurance Fund in the usual manner and are identical to how sick leave is paid in 2019 for other insurance cases.

Funds to pay for sick leave

If an employee took sick leave in 2019, how is this sick leave paid and from what sources? Any insured event that occurs with the employee himself is paid as follows:

• the first three days – at the expense of the enterprise’s profit;
• the remaining period is subject to compensation from the Social Insurance Fund of the Russian Federation.

Such sick leave payment is established by Article 3, paragraph 2. 1 of the federal legislation on insurance premiums (No. 255-FZ).

Payment for sick leave for caring for a child or for an incapacitated relative is carried out entirely from the Social Insurance Fund budget.

Payment of sick leave after dismissal is carried out in the amount of 60%, regardless of the length of the employee’s insurance period. A former employee may qualify for such sick leave if he fulfills a number of requirements specified in Article 7, paragraph 2 of Federal Law No. 255-FZ.

Sick leave calculator

Payment of sick leave to a permanent employee and external part-time worker

The general procedure for calculating sick leave is as follows:

1. the employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
2. the received amount is divided into 730 (seven hundred thirty) days;
3. the calculated value is the average daily earnings;
4. Next, the percentage of payment is determined based on the length of the employee’s insurance period:

• Insurance experience of 8 or more years – 100%;
• From 5 to 8 years – 80%;
• From 3 to 5 years – 60%;
• Less than 6 months – sick leave is calculated based on the minimum wage (minimum wage).

Example: an employee has been working at the company for almost 5 years, his income base for 2 years is equal to RUB 335,200.00. This is his first place of work, i.e. The insurance period is in the interval that assumes 60% payment of average daily earnings:

335,200 / 730 = 459.18 rubles. * 60% = 275.51 rub. Thus, for each day of sick leave, the employee will receive 275.51 rubles. The employer pays for the first 3 days from his own funds: 826.53 rubles. The remaining days are covered by the insurance fund.

When paying a certificate of incapacity for work to an external part-time worker, there are some nuances. Payment for part-time sick leave in 2019 is carried out as follows.

1.​ When filling out a certificate of incapacity for work in a medical institution, the patient must say that he has several places of service, and the nurse responsible for issuing sick leave must give several forms - one for each employer. Moreover, on the sick leave, a note is made which place of work is the main one, which (which) is part-time.

2.​ If an employee has been working part-time for a long time and the income base has developed, all employers will pay for his sick leave.

3. If in the 2 calendar years preceding the year of the insured event, the employee had different employers, then he needs to collect certificates from all of them in form No. 4-n and receive payment from any of the current employers of the employee’s choice, about This is stated in Article 13 No. 255-FZ.

4.​ In the event that a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period.

The procedure for calculating average earnings

As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2019 the income base is taken from 2017 and 2018. All income received from all employers is counted. The condition is that the contractual relationship must be of an official nature and all employers transfer insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation (since 2017, contributions are transferred to the Social Insurance Fund of the Russian Federation).

There are situations when during the specified period the employee does not have an income base. For example, the employee was on leave for employment or childcare. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255, she has the right to write a statement and choose the previous calendar years (where the income was) to calculate the average daily earnings. The only condition is the fact that the amount of sick leave increases upward (compared to that calculated according to the minimum wage).

When determining average earnings, accounting is guided by Article 14 of Law No. 255-FZ. In this case, the obtained result is compared with the current one at the time of calculating the minimum wage benefit.

Example: an employee has an income base for 2017-2018. 274.7 thousand rubles. We determine the average daily earnings: 274,700 / 730 = 376.30 rubles.

Let's calculate the average daily earnings based on the minimum wage: 11,280 (from January 1, 2019) * 24 months = 270,720 / 730 = 370.85 rubles.

Many workers are interested in the question: what percentage of sick leave is paid. An employee receives 100% if the insurance period exceeds 8 years. Experience from 5 to 8 years is paid at the rate of 80%, from 3 to 5 years - 60%, less than 6 months. - based on the minimum wage.

For dismissed employees, temporary sick leave is always paid in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment being met).

Existing restrictions on sick pay

Payment of sick leave at an enterprise occurs in accordance with the legislation of the Russian Federation, which provides for a number of restrictions.

1) Revenue base for 2017-2018. should not be higher than the maximum permissible value. This provision is spelled out in Article 14, paragraph 3.2 No. 255-FZ. For 2017 The maximum permissible amount of income is 755,000 rubles for 2018. – 815,000 rub.. Thus, the upper income limit for any employee (for each place of work) who is accrued sick leave in 2019 will be 755,000 + 815,000 = 1,570,000 rubles. and average daily earnings - 2150.68 rubles. (755,000 + 815,000/730).

2)​ The presence on the certificate of incapacity for work of a note about the patient’s violation of the regime. For example, a patient left the hospital without permission. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage.

3)​ Limitations in accordance with the length of the insurance period (interests are discussed above).

4)​ The benefit for caring for sick relatives has a number of restrictions on payment terms in accordance with Article 6, paragraph 5 No. 255-FZ. There is a dependence on the age of the sick relative; the amounts of hospital benefits are presented more clearly in the table.

Relative	Maximum duration of 1 sick leave in days	Number of paid days during a calendar year
Child under 7 years of age	No restrictions
A child under 7 years of age with a disease from the special list of the Social Insurance Fund	No restrictions
Child aged 7-15 years
A disabled child under 18 years of age	No restrictions
A child under the age of 18 who has HIV and other diseases according to list No. 255-FZ, Article 6, paragraph 5, paragraphs 4,5	No restrictions	No restrictions
Another relative

Outpatient care for a sick child is paid in the following order:

1)​ the first 10 days are paid according to the average daily earnings, adjusted according to the length of the insurance period;

2)​ subsequent (starting from the 11th day) days - 50% of the average daily earnings based on Article 7, paragraph 3 No. 255-FZ.

Deadline for payment of temporary disability certificate

The sick leave accrued in the accounting department is paid to the employee on the day the wages are issued at the enterprise. There should be 2 such days - advance payment and salary. On the next date, the employee receives the benefit amount (subject to personal income tax). If the terms of payment of sick leave by the employer are violated, the employee has the right to file a complaint with the labor inspectorate, the prosecutor's office or the court. When drawing up a complaint, you must briefly outline the essence of the case and attach evidence of the unlawfulness of the employer’s actions. The following documents may be used to confirm that sick leave payment deadlines have been violated:

• a copy of the sick leave certificate;
• a copy of the employment contract;
• a payslip with the accrued amount;
• a copy of the statement or statement from a plastic card account (for non-cash payments to staff);
• other documents.

Legislation changes in 2019

In 2019, the maximum amount of temporary disability benefits will increase by 4 thousand rubles - from 61 thousand to 65.4 thousand. Regardless of the length of service, the maximum sick leave cannot be higher than the amount established by law, and in 2019 it will be increased to 65,400 rubles.

Let us remind you that the restrictions on the maximum amount of sick leave are due to the fact that contributions to the Social Insurance Fund are calculated not from the entire employee’s salary, but from a certain amount. In 2018, this is 815,000 rubles, that is, the monthly “maximum” is 67.9 thousand rubles. In 2019, the maximum amount for deduction of insurance premiums will increase to 865 thousand rubles, and the monthly maximum will increase to 72 thousand rubles. This means that in 2020 you can count on an increase in the maximum amount of sick leave.

Any legislative changes regulating sick pay should be carefully studied by employers. The Federal Tax Service may refuse payment if the documentation is prepared in violation of the established procedure.