An example of how to calculate sick leave in a new way

Changes in 2021

In 2021, the previously existing algorithm for determining the amount of disability benefits is in effect.

The changes that occurred this year are associated with the following:

• The calculation period for which data is selected has changed. Currently, to determine the benefit amount, you must select information about the salary on which contributions are calculated for 2021 and 2017.
• Because the years 2021 and 2021 are used for the calculation, the caps in effect at that time should be taken into account when determining the maximum benefit. For 2021, the base is 718,000 rubles, for 2021 - 755,000 rubles.
• From the beginning of 2021, a new minimum wage came into effect - 9,489 rubles, which from May 1 will take a new value of 11,163 rubles. In this regard, the minimum amount of benefits for sick leave will change.

Attention! The calculator must take all these innovations into account when determining sick leave in 2021, taking into account the latest changes.

What changed

Sick leave is paid based on calculations from the accounting department, which also calculates your wages, and in order for the payment to be correct and in full, the most reliable information is necessary.

In order to calculate the sample sick leave, the following updated indicators will be used:

Let's decipher the meanings in more detail.

1. From the first line of the calculation period we take the last two years - this is 2021 and onwards.

For each year, a maximum salary is established, that is, the amount of employee income for 1 year:

For 2021 – 718,000 rubles.

For 2021 – 755,000 rubles.

For further understanding of the calculation, the amount for two periods will be 1,473,000 rubles.

1. The number of days is also taken over two billing periods and is usually 730 days, and if it is a leap year, then 731 days.
2. From January 1, as already mentioned, the minimum wage is 9,489 rubles, but from May 1 it will increase to 11,163 rubles.

This indicator is needed to calculate the minimum average daily earnings, so we get:

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9489 x 24/730=311.97 rub.

11163 x 24/730=367 rub.

1. To calculate the maximum average earnings of an employee, we take the income limit:

(718000+755000)/730=2017.81 rub.

In total, having learned all the necessary data, you can calculate the accrual of payments for sick leave.

Naturally, every self-respecting accountant knows and knows how to use data to calculate sick leave benefits, so the above information is most likely for people not privy to all the intricacies of accounting, which will be useful if an employee does not receive the payment due to him by law .

And before we begin with visual examples of calculating sick leave, a little introductory and important information.

The procedure for calculating sick leave in 2018

The approved guidelines for determining sick leave assume that they are calculated from the average salary, which is obtained by adding the amounts of employee remuneration subject to contributions for the two previous years and dividing the total by the number of days - 730 days.

When calculating sick leave in 2021, you should select data for 2021 and 2021.

In order to be able to correctly calculate disability benefits, the calculator needs to select the following information:

• The amount of salaries of the employee who brought the certificate of incapacity for work for the previous two calendar years for which the employer made contributions for compulsory insurance.
• Information about the work experience of the employee at the time of the onset of the period of incapacity. This is necessary to apply the percentage. If the employee has less than 5 years of service, the percentage used to calculate benefits is 60%, from 5 to 8 years - 80%, over 8 years - 100%. To calculate benefits for sick leave for maternity payments, it has a constant value of 100%.

The amount of the calculated average daily salary. To determine, you can use the following formula:

The number of days included in the period of incapacity for work, which are recorded on the sick leave certificate. They are used to determine the final benefit amount. The following formula is used for this:

If all this information is collected, then you can use the online sick leave calculator in 2021. With it you can calculate disability benefits quickly and with a minimum number of errors.

Attention! When calculating benefits, one must not forget about the existence of maximum bases, which must be taken into account in the calculation. Since the total amount of salary taken into account cannot exceed the sum of the maximum bases for two years.

For sick leave in 2021, this is 1473.00 (718.00+755.00) thousand rubles. That is, the average daily salary cannot be more than 2017 rubles 81 kopecks. If the estimated earnings are higher, the value determined by the maximum amounts is applied.

There is also a lower limit that is received by employees who have not received a salary for the previous two years, or whose average daily earnings are less than the minimum wage. It is 311 rubles 96 kopecks.

Disability benefits in the absence of salary data for the two previous years should be calculated using the formula:

Attention! To summarize, we can say that the value of the estimated average daily earnings for calculating sick leave will be between 311 rubles 96 kopecks and 2021 rubles 81 kopecks.

Features of calculating sick leave

Where to get funds to pay benefits:

• the first three days (if the employee himself is sick) - from the policyholder’s funds;
• from the fourth day - paid by the Social Insurance Fund;
• if sick leave has been issued to care for a child, a sick family member, for follow-up treatment in a sanatorium, etc. (this list does not include illnesses and injuries of the employee himself), then from the first day the benefit is paid by the Social Insurance Fund.

How to calculate sick leave and average earnings for calculating benefits:

1. The calculation period includes the 2 calendar years preceding the date of onset of temporary disability. If a person goes on sick leave in 2021, then 2014-2015 are needed to calculate benefits.
2. All accruals for which insurance premiums are calculated are required.
3. To calculate the average salary, you need to divide the total amount of payments in the billing period by 730.

To pay for temporary disability benefits, the insurance period is important:

• over 8 years – 100% of the average salary;
• 5-8 years – 80%;
• less than 5 years – 60%.

These percentages are relevant in cases where the employee himself is injured or ill, or is caring for a child in a hospital.



Calculation of sick leave and new minimum wage

A special feature of 2018 is that the minimum wage amount will change twice. The first increase was from January 1, 2021, the second from May 1, 2021. Currently, the minimum wage is 9,489 rubles. From May it will be 11,163 rubles.

This will affect the amount of disability benefits, which are calculated when the employee has a very small salary, or there is no information about the salary for the two previous years. This is due to the fact that instead of paying the employee, in these cases the minimum wage is applied.

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Thus, the minimum average daily earnings from May 1, 2021 will be 367 rubles 00 kopecks. It must be adjusted, if necessary, by a percentage based on the employee’s length of service.

Important! Disability benefits are calculated from the minimum wage for entrepreneurs, notaries, lawyers and other persons who voluntarily transfer contributions to social insurance. They definitely need to take this increase in the minimum wage into account.

Who pays for sick leave?

The law establishes that if an employee has issued a sick leave, it must be paid from the following sources:

• The first 3 days of illness - payment is made from the organization’s funds;
• All remaining days are reimbursed from the Social Insurance Fund.

The exception is payment for maternity leave and parental leave. These funds are fully repaid by social insurance. If sick leave is issued to care for a child due to his illness, these funds are also paid in full at the expense of the Social Insurance Fund.

If sick leave is a continuation of another sick leave, they are combined into one insured event. The employer pays for the first three days of illness only on the first form, and all other days of illness are covered by social insurance.

Currently, there is a pilot project in the country under which payments from social insurance funds are made by the fund itself, and not by the organization. To do this, a sick leave application is submitted to the fund electronically, and it is necessary to indicate the details for crediting funds.

Calculation of sick leave in 2021 in a new way: examples of calculation

General calculation of sick leave

Manager Petrova A.A. brought sick leave for 6 days. Her work experience is 10 years.

Earnings for previous years: 2021 – 325,000 rubles, 2021 – 418,000 rubles. These values ​​do not exceed the limit values ​​established in each year, in 2021 - 718,000 rubles, in 2017 - 755,000 rubles. Thus, the employee’s earnings will be used for the calculation. Work experience over 8 years, therefore 100% of benefits are accrued.

Let's determine the average daily allowance:

(325000+418000) / 730 = 1017.81 rub.

We determine sick leave benefits.

1017.81 x 100% x 6 days = 6106.86 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 6106.86 x 13% = 794 rubles. Payable: 6106.86-794=5312.86 rub.

Let's determine the sources of payment.

The first 3 days at the expense of the organization: 1017.81 x 100% x 3 days = 3053.43 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 6106.86-3053.43 = 3053.43 rubles.

Sick leave if the income limit is exceeded

The law sets limits on the amount of earnings on the basis of which sick leave is calculated. Before calculating average earnings, it is necessary to compare the employee’s annual earnings with the limit value established for that year.

If actual earnings exceed the limit, the value of the latter must be used for calculation. Manager Petrova A.A. brought sick leave for 11 days. Her work experience is 9 years.

Earnings for previous years: 2021 – 796,000 rubles, 2021 – 851,000 rubles. These values ​​exceed the limit values ​​established in each year, in 2021 - 718,000 rubles, in 2017 - 755,000 rubles.

Limit amounts will be used for calculation. Work experience over 8 years, therefore 100% of benefits are accrued.

Let's determine the average daily allowance:

(718000+755000) / 730 = 2021.81 rub.

We determine sick leave benefits.

2017.81 x 100% x 11 days = 22195.91 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 22195.91 x 13% = 2885 rubles. Payable: 22195.91-2885=19310.91 rub.

Let's determine the sources of payment.

The first 3 days at the expense of the organization: 2021.81 x 100% x 3 days = 6053.43 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 22195.91-6053.43 = 16142.48 rubles.

Calculation of sick leave for caring for a child under 7 years old in 2018

Payment of sick leave, if the employee was caring for his child at that time, has its own peculiarities. The law sets a limit on the days that are payable in this case.

For example, if a child is under 7 years of age, then one sick leave is paid for the full period, but during the year - no more than 60 days. If the child is aged from 7 to 15 years, then one sick leave is paid for a period of no more than 15 days, and during the year - no more than 45 days in total.

In addition, the amount of benefits depends on the employee’s length of service. Thus, the first 10 days of sick leave are paid based on a percentage of length of service (for example, if the length of service is more than 8 years, then at 100%), and the remaining days are paid at 50%, regardless of length of service.

Manager Petrova A.A. brought sick leave to care for her 6-year-old child. Duration of sick leave is 9 days. Work experience - 7 years.

Earnings for previous years: 2021 – 381,000 rubles, 2021 – 455,000 rubles. In each period they do not exceed the maximum permissible sizes.

Work experience is from 5 to 8 years, therefore 80% of the benefit is calculated.

Let's determine the average daily allowance:

(381000+455000) / 730 = 1145.21 rub.

We determine sick leave benefits. Since the child is under 7 years old, all days are paid.

1145.21 x 80% x 9 days = 8245.51 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 8245.51 x 13% = 1072 rubles. Payable: 8245.51-1072=7173.51 rub.

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The amount of sick leave is fully paid from the Social Insurance Fund.

Sick leave for pregnancy and childbirth

For this benefit, the law sets its own maximum and minimum payment amounts. The duration for which sick leave is issued depends on the course of pregnancy - 140 days for an ordinary pregnancy, 156 days for a complicated one and 194 days for a multiple pregnancy.

Manager Petrova A.A. brought sick leave due to pregnancy and childbirth. The period begins on May 18, 2021.

The duration of maternity leave is 140 days. The days in the billing period have been fully worked out.

Earnings for previous years: 2021 – 458,000 rubles, 2021 – 512,000 rubles. In each period they do not exceed the maximum permissible sizes.

We calculate the daily allowance:

(458000+512000) / 730 = 1328.77 rub.

We calculate the payment amount:

1328.77 x 140 days = 186027.80 rub.

Personal income tax is not withheld from this payment. The entire amount is compensated from the Social Insurance Fund.

Sick leave for less than 6 months of work experience

If an employee has an insurance period of less than 6 months, then there is a peculiarity in determining the average daily earnings. According to the law, sick pay for a full month of illness should not exceed the minimum wage for that month.

This means that the average daily earnings in this case are calculated by dividing the minimum wage in force in the month of illness by the number of days in that month.

Manager Petrova A.A. got a job in February 2021. According to her work book, this is her first place of work. In May, she brought in sick leave for 7 days.

Since there is no data on previous accruals, the calculation is based on the minimum wage indicator and the number of days in the month of illness.

The work experience is less than 5 years, so 60% of the benefit is calculated (this rule applies even if there is no work experience).

We determine the average daily earnings:

11163/31 days=360.10 rub.

We determine sick leave benefits:

360.10 x 60% x 7 days = 1512.42 rubles.

We determine the amount to be transferred minus personal income tax:

Tax: 1512.42 x 13% = 197 rubles. Payable: 1512.42-197=1315.42 rubles.

Let's determine the sources of payment.

The first 3 days at the expense of the organization: 360.10 x 60% x 3 days = 648.18 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 1512.42-648.18 = 864.24 rubles.

Sick leave if a violation of the regime was recorded

If an employee brings a sick leave note that indicates a violation of the regime, the organization must conduct an investigation and determine whether the violation was valid or not.

If yes, then sick leave must be paid in full. If not, then the days before the violation are counted in the general manner, starting from the day of the violation and until the end of the sick leave - based on the minimum daily earnings.

Manager Petrova A.A. was sick for 11 days in May. There is a note on the sick leave sheet that she had an appointment for the 8th day of illness, but she showed up only a few days later. Work experience - 12 years.

Her actual earnings were: in 2021 - 239,000 rubles, in 2017 - 186,000 rubles.

We calculate the average daily earnings:

(239000+186000) / 730 = 582.19 rubles.

The calculated value is greater than when using the minimum wage (RUB 367).

Since a violation was recorded, we count 7 days based on the obtained indicator, and the remaining 4 days based on the minimum wage.

Work experience exceeds 10 years, therefore 100% of the benefit is accrued.

We calculate benefits:

(582.19 x 7 days x 100%) + (367 x 4 days) = 5543.33 rub.

We determine the amount to be transferred minus personal income tax:

Tax: 5543.33 x 13% = 721 rub. Payable: 5543.33-721=4822.33 rub.

Let's determine the sources of payment:

The first 3 days at the expense of the organization: 582.19 x 100% x 3 days = 1746.57 rubles.

The remaining days are subject to reimbursement from the Social Insurance Fund: 5543.33-1746.57 = 3796.76 rubles.

An example of calculating sick leave in 2021

In 2021, no changes are expected in the calculation and payment of sick leave compared to 2021. However, the minimum wage for 2018 will change and will be 9,489 rubles. The maximum salary for 2017 is 755,000 rubles, for 2021 - 718,000 rubles. The number of days in the billing period is 730, for maternity leave - 731. Let's consider an example of calculating sick leave in 2021.

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Ivanov Ivan Petrovich was ill from January 11 to January 25, 2021. His insurance experience is 7 years, the calculation period for calculating benefits is 2016 and 2021.

Calculation of sick leave. Step 1. We calculate Ivanov’s earnings for the previous two years. In 2016 it amounted to 660,000 rubles, and in 2021 - 720,000 rubles. Both amounts are below the permissible limits (718,000 and 755,000 rubles, respectively), which means we take the actual amounts for calculation. Thus, in the billing period his earnings are 1,380,000 rubles. Calculation of sick leave. Step 2. Find the average daily earnings: divide 1,380,000 by 730. We get 1,890 rubles 41 kopecks. Calculation of sick leave. Step 3. Determine the average daily benefit amount taking into account length of service. The length of service is 7 years, which means the amount of sick leave benefits will be 80% of the average daily earnings: 1,512 rubles 33 kopecks. Calculation of sick leave. Step 4. Amount of benefit to be paid: multiply the daily amount of benefit by the number of days of incapacity: 1,512.33 * 15 = 22,684 rubles 93 kopecks.