Average daily earnings in 2021: minimum amount

When sick leave does not guarantee payment of benefits

A free sick leave calculator from the Kontur.Accounting service will help you quickly calculate temporary disability benefits (sick leave) in accordance with all the rules.
When calculating benefits, all important restrictions are taken into account. The calculator contains tips with links to articles of regulatory documents.

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) ).

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

1. 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;
2. 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 himself using a 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.
3. 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);
4. 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).
5. 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;
6. The employer must fill out the sections specified in clauses 64 - 66 of the Issuance Procedure;
7. 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).

The procedure for issuing BL is determined by law (order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n). The minimum period of treatment is set by the attending physician, based on the patient’s condition, but the maximum period cannot be more than 15 days (and a dentist or paramedic has the right to prescribe BL for a period of no more than 10 days). If during this time the patient has not recovered, the doctor sends him to undergo a medical commission, which determines the need to continue treatment.

With a predicted recovery, the maximum period of sick leave by decision of the commission does not exceed 10 months. But depending on the type of disease (for example, tuberculosis, long-healing injuries, in the postoperative period), the maximum duration of sick leave can be increased to 1 year.

If the prognosis for recovery is unfavorable, then at the end of 4 months from the moment of contacting the health care facility and issuing the BC, the patient is sent for a medical and social examination (MSE). If, based on the results of passing the ITU, a person is recognized as disabled by a working group, then from the moment the disability is established, he has the right to payment for BC:

• 4 months continuously;
• 5 months per year.

This rule does not apply only to disabled people with tuberculosis. They are given BC and paid for the full period of illness.

The maximum period of sick leave in 2021 for pregnancy and childbirth (B&C) is set within strict limits:

• In a normal pregnancy – 140 days;
• For multiple births – 194 days;
• For complicated childbirth – 156 days;
• When adopting children under 3 months. – 1st – 70 days, several – 110 days. from the day of their birth.

The maximum level of payment for BL depends not only on the average salary of the employee and his insurance record. The amount of payments is also limited by the size of the insurance contribution base for the two years preceding illness or maternity leave.

For example, if an employee gets sick in 2021, the BL benefit is calculated from the base of 2021 and 2021. During these periods, the basic framework for calculating FSS contributions was 718,000 rubles. (in 2016) and 755,000 (in 2017).

(718,000 755,000) / 730 days = 2021.81 rub., i.e. 2021.81 rub. per day is the maximum amount of payments under the BL in 2021.

It is important for the accountant to remember about the length of service of the employee who presented the BC for payment. For up to 5 years of service, 60% of the calculated BC payment is paid, from 5 to 8 years - 80%, over 8 years - 100%.

Please note that the mere fact of issuing a certificate of incapacity for work does not mean that it will necessarily be paid for by the employer. After all, the law establishes restrictions on the number of days of incapacity that must be paid. We talked about this in more detail in a separate article.

It is also necessary to take into account that certificates of incapacity for work will not be paid if the employee applied for benefits later than 6 months from the date of restoration of working capacity (establishment of disability), as well as the end of the period of release from work in cases of caring for a sick family member, quarantine, prosthetics and after-care (h 1 Article 12 of the Federal Law of December 29, 2006 No. 255-FZ).

But maternity benefits will be assigned to the employee if she applied for it no later than 6 months from the date of the end of maternity leave (Part 2, Article 12 of Federal Law No. 255-FZ of December 29, 2006).

The main document confirming temporary disability is a sick leave certificate (SL). The algorithm for issuing BC is regulated by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. The minimum period of sick leave is not established by law and, as a rule, is determined by the attending physician. According to Art. 11 of Order No. 624n, the doctor has the right to individually issue a sick leave, the maximum duration of which cannot exceed 15 days.

For information on how electronic sick leave is issued, read the article “Switching to electronic sick leave – how to apply?”

NOTE! The dentist has the right to issue a BC for a period not exceeding 10 calendar days.

But what to do if 15 days have passed and recovery has not occurred?

Electronic sick leave certificates for employers

An innovation in the medical field is the ability to issue electronic sick leave certificates. It is necessary to understand in more detail how they are used by employers, how their records are kept, how to pay money and indicate the necessary data, etc.

How to connect, what program is needed

This program is called “Social Insurance”. You can connect the program using the State Services website.

It is necessary to fill out information about the organization in the program. The accountant of the company is responsible for registering sick leave and making payments on it.

How to work with electronic sick leave

The operating procedure consists of several steps:

1. Registration in the system.
2. Filling out information about the organization.
3. Read the instructions.
4. Visit your personal account.

After opening a sick leave, the corresponding organization will appear in the organization’s personal account.

For how long is it issued?

A sick leave certificate is issued to an employee by a medical institution as evidence of temporary disability. This is a strict reporting document that records the employee’s temporary disability and ensures payment of sickness benefits. The procedure for issuing, as well as the maximum and minimum amounts of payments for sick leave in the current year, is regulated by Federal Law No. 255-FZ dated December 29, 2006 (Articles 6, 7 255-FZ as amended on December 27, 2018).

Sick leave is provided to an employee in the following insurance cases:

• diseases;
• injuries;
• pregnancy
• quarantine;
• forced sanatorium treatment;
• prosthetics or installation of stimulators that ensure vital functions.

The start date of the sick leave is the day and month of the visit to the medical institution.

A sick leave certificate is issued for a period of ten days, however, if the illness becomes more complicated, the doctor has the right to extend it for a maximum period of up to 30 days. The following cases are exceptions:

• pregnancy and childbirth without identified complications - 140 days;
• care for a child due to his illness - 30-60 days;
• disability - up to 5 months.

The maximum period of sick leave in 2021 can reach one year (12 months) if the patient is diagnosed with severe pathologies, complicated fractures and diseases requiring long-term treatment. Maximum sick leave in 2021 is paid in exactly the same way as regular sick leave in the previous year.

For more details, see the article “For how many days is sick leave issued?”

The question of when and for how many days sick leave for pregnancy and childbirth is issued (BiR) is regulated by Chapter 2 of Law No. 255-FZ. According to this norm, a BC for BiR is issued to a pregnant woman at 30 weeks for a singleton pregnancy and at 28 weeks for a multiple pregnancy. One BC is issued for the entire period of vacation under the BiR.

Let's look at how long sick leave is issued under the BiR in more detail.

Read about the rules for calculating maternity benefits here.

When it comes to outpatient treatment of diseases (injuries), poisoning and other conditions associated with temporary disability, sick leave is issued for a period of up to 15 calendar days inclusive. Such a certificate of incapacity for work can be issued by the attending physician alone (part 2 of article 59 of the Federal Law of November 21, 2011 No. 323-FZ, clause 11 of the Procedure, approved by Order of the Ministry of Health and Social Development of June 29, 2011 No. 624n).

If sick leave is issued or extended by a paramedic or dentist, the period cannot exceed 10 calendar days (clause 12 of the Procedure, approved by Order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n).

How many days of sick leave is given when adopting children under 3 months of age? The duration of maternity leave in this case is calculated from the date of adoption of the child until the expiration of 70 calendar days from the date of his birth. In case of simultaneous adoption of 2 or more children - before the expiration of 110 calendar days from the date of birth of the children (Part 3 of Article 7 of the Federal Law of May 19, 1995 No. 81-FZ).

Who is paid the benefit?

According to current labor legislation, those who have the right to claim both minimum and maximum compensation for sick leave in 2021 include:

• employees of institutions signed under employment contracts;
• employees of individual entrepreneurs;
• employees employed in accordance with civil contracts with conditions included in the contract for the provision of a social package;
• citizens who are members of consumer cooperatives;
• citizens of the Russian Federation who voluntarily pay contributions to the Social Insurance Fund.

Payment of sick leave benefits is mandatory for working pensioners. In this case, the minimum and maximum amounts of sick leave for this category of citizens are determined according to the general rule.

The employer should remember that when dismissing an employed pensioner, sick leave compensation must be paid to him within one month. The exception is cases where a working pensioner takes sick leave to care for a sick relative. Such temporary disability certificates are not subject to payment.

How long can you be sick without sick leave in accordance with the law?

Missing work according to modern standards is called absenteeism. Previously, there was a provision according to which an employee had the right to take three days of absence from work at his own expense. Now this provision has lost force.

Now the employer independently establishes regulations regarding how and for how long an employee can be away from the workplace without issuing a sick leave.

At the same time, the employee retains the right to ask for time off at his own expense if there are valid personal or family circumstances. In the event of the death of a close relative, the employee may also not be at work for several days without receiving a sick leave certificate.

Calculation and payment of sick leave in 2021

But incapacity for work in connection with caring for a disabled minor or a seriously ill child (with post-vaccination complications, oncology, HIV) is paid in full for the entire period of sick leave (without applying the norm of 50% of the SDZ after a certain number of days). There is no limit on days of stay on such sick leave from April 10, 2018.

NOTE! A BC can also be issued to care for an adult family member.

Find details here.

1. Benefit for temporary disability due to illness or injury is 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 insurance length.

Detailed instructions on how to calculate length of service with examples can be found in the article How to determine length of insurance for calculating sick leave?

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

Solovyov V.S. temporary disability benefits are paid for the period from February 1 to February 10, 2021 (10 calendar days). Insurance experience of Solovyov V.S. is 8 years. During 2021, the employee was paid a salary of 770,000 rubles. In 2021, 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 2021: 770,000 rubles.

For 2021: 800,000 rubles.

For 2021, only earnings in the amount of 755,000 rubles will be included, since the FSS will not reimburse the employer more than the maximum base for calculating insurance premiums. For 2021, payments made to Solovyov should be included in the calculation in full. The maximum base for 2021 is 815,000 rubles.

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.

Engineer Nozhkin G.S. was on sick leave to care for a 14-year-old child from March 3, 2021 to March 18, 2021. 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.

Course "Calculations with personnel for remuneration." Payroll calculation, all types of compensation and incentive payments: overtime, weekend work, night work, bonuses. Examples include business trips, sick leave, and other benefits. All cases of calculating average earnings | Find out more

The rules for calculating sick leave are as follows:

1. The accountant determines the income base (within the limits for VNIM) for the 2 years preceding the insured event and the average daily earnings. The average daily earnings are calculated using the following formula: employee income for the billing period / 730 days.
2. Next, the calculated amount of average daily earnings is multiplied by the number of days missed.
3. The final temporary disability benefit is calculated using the formula: SDZ × per percentage depending on the employee’s length of service. If the experience is less than 5 years, then 60% will be paid, if the experience is from 5 to 8 years, then 80% will be paid. A temporary disability certificate is paid in full (100%) if the employee’s work experience is more than 8 years.

When calculating benefits, it is necessary to compare income for each base year: if in total they do not exceed the established limit for 2 calculation years, and when considering the employee’s income for each year, an excess of the base is established for one of them, the Social Insurance Fund will refuse compensation, citing its refusal as an overstatement of the amount benefits.

Payments under the BC (minus personal income tax) should be transferred to the employee on the next salary day. Benefits are not included in the calculation base for insurance premiums; when calculating income tax, the base includes only the costs of paying the employer for the first 3 days of illness.

Thus, the maximum amount of payments under the BL is set on the basis of the amounts of insurance premiums for the 2 previous years, and when calculating benefits, employees should be guided by them in the context of income of each year separately.

The grounds for payment of temporary disability benefits are:

• employee illness;
• employee injury;
• follow-up treatment in sanatorium-resort organizations immediately after the provision of medical care in a hospital setting;
• prosthetics in a hospital specialized institution;
• quarantine of the insured person;
• caring for a sick family member;
• caring for a child under seven years of age who is in quarantine, or for another incapacitated family member.

There are three grounds for reducing the amount of benefits and even refusing to grant them. They are listed in Art. 8 and art. 9 of the Federal Law of December 29, 2006 No. 255-FZ:

1. Violation by the insured person without good reason during a period of temporary disability of the regime prescribed by the attending physician.
2. Failure of the insured person to appear without good reason at the appointed time for a medical examination or for a medical and social examination.
3. Illness or injury caused by alcohol, drugs, or toxic intoxication.

Legislative regulation of calculation

The basic calculation rules are set out in Art. 139 Labor Code of the Russian Federation. The norm establishes a number of the most general rules that should be followed when determining the required indicator.

In particular, attention should be paid to the following provisions:

• Earnings are determined from actual working hours and actually paid wages.
• The calculation of the average monthly salary must have a single form.
• All types of official payments are fully included in earnings.
• Improved conditions are provided by collective agreements.
• The calculation basis for vacations is a 6-day work week.

To directly calculate the average salary, you should refer to the Decree of the Government of the Russian Federation No. 922. The document takes into account all the subtleties of the calculations, so employees should carefully study its contents.

When should you pay an employee when you resign at your own request?

An important rule provided for in Art. 139 of the Labor Code of the Russian Federation, is the need to keep track of time for the last year of work. The exception is cases where the employee was officially employed for less than 12 months.

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 of sick leave in 2021 for child care

Although many employers do not like this, an employee can take sick leave for child care. The paid periods are indicated in Table 1, but it is still necessary to give an example of calculating sick leave in this case.

Please note: child care for the period of illness can be arranged not only by the parent, but also by another relative of the child. To accept such sick leave from an employee, it is necessary to confirm his relationship with the sick child.

EXAMPLE 5

In April 2021, an employee issued sick leave to care for his daughter, aged 9, who was sick for 12 days. The employee’s earnings in 2021 amounted to 480 thousand rubles, and in 2021 – 600 thousand rubles. These amounts are less than the threshold amounts, so they can be taken into account in their entirety. His work experience is 9 years and 2 months, so the pay ratio is 100%.

The average daily salary of an employee is:

(480,000 rub. + 600,000 rub.): 730 days = 1,479.45 rub.

The sick leave benefit will be:

(RUB 1,479.45 x 10 days x 100% + RUB 1,479.45 x 2 days x 50%) x 100% = RUB 16,273.95

Sick leave tax amount:

RUB 16,273.95 x 13% = 2115.61 rub.

The employee will receive:

RUB 16,273.95 – 2115.61 rub. = 14,158.34 rub.

Sources of payment of sick leave benefits:

• FSS: 1479.45 rub. x 7 days x 100% + 1479.45 rub. x 2 days x 50% = RUB 11,835.60;
• organization: 1479.45 rub. x 3 days = 4438.35 rub.

In the 4-FSS calculation, RUB 11,835.60 should be indicated for reimbursement.

How much pay

For calculation purposes, the minimum and maximum sick leave payments in 2021 are legally established. The calculation period for sick leave is the two previous years. That is, in 2021, the years 2021 and 2021 are taken for calculations.

The minimum size is determined based on the current minimum wage. From January 1, 2019, the minimum wage is 11,280 rubles.

It turns out that the minimum average daily earnings used in calculating payments is calculated as follows: 11,280 rubles × 24 months / 730 days = 370.85 rubles.

The lower limit applies in cases where the employee's calculation base for the previous two financial years is unknown or his income is too low. If necessary, the minimum average daily wage is adjusted as a percentage by the employee’s length of service. For example, with 4 years of experience, the average daily earnings will be only 222.51 rubles.

The maximum amount of sick leave in 2021 is 64,520.40 rubles per month. This maximum value is calculated by multiplying the maximum number of days in a month (30) by the maximum possible average daily earnings in 2021.

If an employee has doubts about the maximum amount of his average daily earnings and the sick leave calculated on its basis and he wants to double-check the accountant, then the employee has the opportunity to use numerous Internet services for calculations.

Fresh values

For the period of 2021, the minimum wage for sick leave is 9,489 rubles, unless, of course, it is increased further in the second half of the year. So keep an eye on this value, it is constantly changing. And it turns out that in order to calculate sick leave in 2021, you need to take the new current minimum wage at the time of illness.

An important feature: for those cases when it comes to the need to calculate sick leave and maternity and pregnancy benefits, it is necessary to use the all-Russian, and not the regional minimum wage in 2021 to calculate sick leave.

Peculiarities of assigning temporary disability benefits to part-time workers

When the period of temporary disability exceeds 15 calendar days, issues of issuing and extending certificates of incapacity for work are dealt with by a medical commission, which is appointed by the head of the medical organization from among doctors who have been trained in the examination of temporary disability.

Based on the decision of the medical commission and with a favorable clinical and work prognosis, a certificate of incapacity for work is issued for a period of no more than 10 months, and in some cases (injuries, conditions after reconstructive operations, tuberculosis) - for a period of no more than 12 months. At the same time, sick leave can be extended for no more than 15 calendar days.

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).

The employee was ill from December 25, 2021 to January 11, 2021. 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 2021 - 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 2021 minimum wage - 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).

Commented by Yulia Busygina, author of the webinar

“Part-time work: rules of remuneration and provision of guarantees.”

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

Temporary disability benefits will be awarded in 2021. This year, the employee works at Progress LLC and at Horizon LLC, and in 2021 and 2021 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

Temporary disability benefits will be awarded in 2021. This year, the employee works at Progress LLC and Horizont LLC, and in 2021 and 2021 he worked at Buttercup LLC and Lastochka LLC. This means that temporary disability benefits in 2021 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, 2021) (Order of the Ministry of Labor dated October 28, 2016 No. 585n).

2. 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 single calculation for insurance contributions. The calculation is presented to the tax authorities.

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