For employees who have been away from work for some time due to illness or injury, disability benefits are provided. Calculating sick pay is a rather complex operation, since the final amount will depend on several important factors. We will talk about them in this article.
Features of registration of sick leave for part-time work
Part-time work can be internal and external. In the first case, a person works in two or more specialties for one manager. In the second, in addition to the main job, a part-time worker performs professional duties for other employers.
The legislation specifies whether sick leave is paid to external part-time workers in 2021 in the event of incapacity for work - yes, this is provided for in Article 13 of the Federal Law of December 29, 2006 No. 255-FZ and Article 6 of the Federal Law of December 29, 2020 No. 478-FZ. The benefit will be paid by employers and the Social Insurance Fund (SIF).
In 2021, all Russian regions switched to direct payment of temporary disability benefits by the Social Insurance Fund.
What's new in the law, what should you pay attention to?
1 The calculation period is taken the past two years . In our case, these will be 2021 and 2017.
2 The “ceiling” of earnings for calculating sick leave payments in 2021 is legally set at 1,473,000 rubles (718,000 rubles in 2021 plus 755,000 rubles in 2021).
3 The total earnings for two years are divided by 730 (this is the number of days in two years, despite the fact that 2016 was a leap year) and the average “cost” of one day spent on sick leave is obtained.
One day spent on forced sick leave in 2018 “costs” no more than 2,015.04 rubles
4 A new minimum wage (minimum wage) has been established - from January 1, 2021, 9,489 rubles, from May 1, 2021 - 11,163 rubles . They are used to calculate accruals if the employee’s length of service is less than 6 months or if his salary is below the minimum wage.
5 Now both the employer (only the first three days and only in connection with illness or injury) and the Social Insurance Fund (the remaining days) pay sick leave. For employees, this change went unnoticed: the certificate of incapacity for work is still submitted to the accounting department.
Part-time internal and sick leave
In this case, the part-time worker performs all his work in his main and additional positions at one enterprise. The ballot is issued in one copy. Since a person works for one employer, the conditions for paying sick leave for a part-time employee are no different - the calculation will take into account the total length of insurance. Average earnings are calculated from the employee’s total income, which consists of the salary in the main profession and income in the additional profession.
The first three days of incapacity will be paid by the employer at his own expense, the remaining days, starting from the fourth, will be paid by the Social Insurance Fund based on information sent by the employer. From 05/02/2021, FSS Order No. 26 dated 02/04/2021 comes into effect, which approved new forms of documents for the appointment and payment of temporary disability benefits by the Russian FSS bodies.
Here's how sick leave is paid for internal part-time work in 2021 according to the new rules:
- 3 days employer - based on total average earnings for all positions;
- from the 4th day until the end of the period of temporary incapacity for work - FSS.
The amount of payment depends on the employee’s length of service. If it is less than 5 years, only 60% of earnings are due. Then the payment amount increases:
- from 5 to 8 years of experience - 80%;
- more than 8 years of experience - 100%.
How many sick days are paid in 2021?
There are no restrictions in the law for hired employees themselves. If a person goes on forced leave due to the illness of his child, then there are restrictions.
- To care for a sick child under 7 years old, an employee can take sick leave for no more than 60 days a year - they will be paid from the Social Insurance Fund. Anything longer than 60 days is not paid.
- If a child aged 7 to 15 years , then the maximum duration of paid sick leave is 45 days per year.
- The duration of paid sick leave to care for a disabled child is 120 days per year. If a child is sick with HIV, there are no restrictions on the number of sick days for parents.
Part-time external and sick leave
With external part-time work, there are much more nuances. In this case, the part-time worker has the right to work in two or even more organizations. The law does not limit citizens in this right. An employment contract with such an employee is concluded both at the main place of work and at the additional one. All employers transfer insurance contributions to the Social Insurance Fund in favor of the employee. Thanks to this, a person is paid sick leave for both his main and additional jobs.
The law says how to pay sick leave to an external part-time worker in 2021 - in order for benefits to be accrued, the part-time worker, after recovery, presents a certificate of incapacity for work to all employers. A person who works for more than one employer for more than two years is entitled to receive benefits at each place of work. At the clinic they should issue him not one ballot, but several (according to the number of places of work).
Moreover, each document issued has an individual number. On each form, the doctor indicates for which place of work the ballot should be presented: for the main or additional one.
In 2021, it will be possible to issue an electronic sick leave certificate. His number is provided to employers instead of presenting paper documents.
If a part-time worker has worked at the enterprise for less than two years, the document is issued in one copy. The citizen independently chooses which employer to present the certificate of incapacity for work. Other employers are provided with a copy of it to prove a valid reason for their absence from the workplace.
In what cases should you expect to receive benefits?
In Belarus, you can apply for disability benefits within 6 months from the date of receipt of the relevant certificate from a medical institution. Sick leave is paid in any of the following situations:
- Domestic injury or illness.
- Caring for close relatives after surgery or during a period of serious illness.
- Prosthetics in a hospital setting.
- Pregnancy and childbirth. In addition, benefits are paid in case of registration of guardianship over children under 3 years of age.
- Accompanying a child with disabilities to a boarding house or sanatorium.
- Officially declared quarantine.
- Caring for a small child (up to 3 years old). This type of sick leave is used if the mother is sick and the father remains in charge of the children.
The benefit is paid even if an employee of the company quits his job. But to receive funds, the following conditions must be met:
- no more than 30 days have passed since the dismissal;
- the employee left work for valid reasons;
- The duration of the disease was no more than 1 month.
Calculation of sick pay
The required temporary disability benefit for part-time work is calculated taking into account the following features:
- the calculation of average daily earnings includes payments and rewards received in other organizations for the billing period, confirmed by certificates (FSS letter No. 14-02-01/15-6179L dated 07/08/2011);
- the total amount of payments taken into account for the calendar year from all places of work should not exceed the maximum value of the base for calculating contributions to VNiM: for 2021 - 912,000 rubles. and for 2021 - 865,000 rubles. (Part 3.2 of Article 14 of Law No. 255-FZ);
- if the average daily earnings, calculated on the basis of actual payments, are lower than the average daily earnings, calculated on the basis of the minimum wage (taking into account the regional coefficient) on the day of the onset of disability, the benefit is calculated based on the minimum wage;
- if a part-time worker is employed on a part-time basis, for comparison and calculation of benefits they take the average daily earnings calculated from the minimum wage, taking into account the standard working hours of an external part-time worker (FSS letter dated November 16, 2015 No. 02-09-14/15-19990).
It is more profitable for an external part-time employee working on a part-time basis to apply for benefits to the organization where he works full-time. This organization will calculate his benefit based on the minimum wage without any adjustments (FSS letter dated 07/08/2011 No. 14-02-01/15-6179L).
The FSS explained how to calculate sick leave for a part-time worker for the first three days of incapacity for work:
- only accrued income is taken into account in amounts not exceeding the maximum base values for calculating insurance premiums for VNiM (for 2021 - 912,000 rubles and for 2021 - 865,000 rubles);
- if the average daily earnings, calculated on the basis of payments to the employee, are below the minimum wage, the benefit is calculated based on actual earnings (if other employers also have earnings);
- To determine the insurance period, documents and information are required confirming the insurance period in another organization (a copy of the work book (if available), an employment contract, an extract from the order, etc.).
The length of service required to pay sick leave to an external part-time worker is calculated in the usual manner based on the documents and information provided.u
How to calculate sick leave. Two examples for benefit calculation
Example No. 1 Initial data. Ivanov Ivan Ivanovich has 6 years of work experience. In 2021 Ivanov I.I. I was sick from August 1 to August 7. His earnings in 2021 amounted to 720,000 rubles (exceeds the permissible norm, so for the calculation we take the legally established 718,000 rubles), and in 2021 - 743,000 rubles (below the permissible norm, so we use the actual figure).
Action 1 . We calculate the average daily earnings. (718,000 + 743,000): 730 = 2001 ruble 36 kopecks.
Action 2 . We calculate the average daily earnings taking into account 6 years of experience. 80% of the amount of 2001.36 rubles is 1601 rubles 8 kopecks .
Action 3 . We calculate the amount to be paid. We multiply the average daily earnings by the number of days on sick leave. 1601.08 x 7 = 11207.56 rubles .
Example No. 2 Petrov Petr Petrovich was employed for 5 months, before this he had no official income and was not employed. Petrov P.P. I was sick from July 20 to July 30, 2021.
Action 1 . We calculate the average daily benefit amount. We multiply the minimum wage (after May 1, 2021) by 24 months of the billing period and divide by 730 (the number of days in two years). (11,163 x 24): 730 = 367 rubles .
Action 2. Calculate the average daily benefit taking into account length of service (less than 5 years). 60% of the amount of 367 rubles will be 220 rubles 20 kopecks .
Action 3 . We multiply the average daily benefit by the number of days on sick leave. 220.2 x 10 = 2202 rubles .
Common mistakes
Error: The employer only paid for 3 days of sick leave for an employee to care for an adult family member.
Comment: If there are grounds for providing an employee with such sick leave, 7 days must be paid.
Error: An employee who intentionally caused harm to his health in order to receive temporary disability benefits requires payment of sick leave in full.
Comment: In case of intentional harm to health and attempted suicide, all days of sick leave are paid, but payment is calculated according to the minimum wage.
