Average daily earnings for calculating sick leave in 2021

When calculating temporary disability benefits, one of the main values ​​is the average daily earnings of an officially employed citizen. The final amount that the insured employee will receive depends on how correctly the average daily salary is calculated. In 2021, the maximum and minimum values ​​of average daily earnings depend on the minimum wage and the maximum income for the calculation period. These indicators are fixed by law and are taken into account in the process of calculating social benefits for disability.

How is sick leave paid in 2021?

The calculation begins with the calculation of the average daily earnings for the last 6 months that preceded the period of illness. To do this, take the amount of all income (except for one-time payments) for the last 6 months and divide by the number of calendar days in this period.

Days excluded:

• labor and social leave;
• sick days;
• downtime is not the fault of the employee;
• exemption from work in cases provided for by law.

Next, the amount of the benefit is determined depending on the type of illness:
80% for the first 12 calendar days and 100% for subsequent days

The benefit amount is calculated using the formula: average daily earnings x number of calendar days of illness x corresponding percentage.

Let's give an example. The period of illness is from 04/01/2019 to 04/10/2019. In the previous period, the employee had a leave of absence from 12/01/2018 to 12/14/2018. The calculation of average earnings will be as follows:

Average daily earnings will be 1905.00: (182-14) = 11.34 rubles.

If the disease is general, then the first 12 calendar days are paid at the rate of 80% and 100% for subsequent days.

In our example, the period of illness is 10 days. Payment will be: 11.34 rubles * 10 days * 80% = 90.72 rubles.

If the sick leave period is 15 days, then the calculation will be as follows:

All employees who work under employment contracts, contracts and civil law contracts are assigned and paid benefits by their employer:

• legal entity of any form of ownership;
• individual entrepreneurs;
• notaries, lawyers.

The payment is made from the funds of the Federal Social Security Fund. But in these cases the Fund does not transfer the payment, and the employer pays it independently. The paid amount is accepted by the payer as offset when paying mandatory insurance premiums.

If the employer does not have enough funds to pay, then financing is provided by the Fund.

Individual entrepreneurs and other persons who independently pay mandatory insurance premiums, as well as those working under civil contracts for individuals, receive benefits from the Social Security Fund at the place of registration. As agreed, the amount payable is either accepted as offset against future payments or paid to the payer.

Persons who independently pay compulsory insurance contributions and at the same time have an employment relationship with legal entities or individual entrepreneurs, as well as those working under civil contracts, have the right to receive benefits both from the Fund and for each place of work.

The legislation stipulates that the same person cannot be assigned more than one benefit for each place of work.

If the sick leave payment was overestimated, the employee is obliged to voluntarily pay the difference. If he refuses, the benefit assignment committee may decide to withhold the excess amount paid on a monthly basis until full repayment. Deductions should not exceed 20% of the monthly benefit amount.

General formula:

Benefit = Average daily earnings * Sick days * % of length of service.

Wed. days charge = (Income for the 1st accounting year + Income for the 2nd accounting year) / 730.

Income should not exceed the maximum bases for insurance premiums (in 2021 - 865,000, in 2021 - 912,000), if it turns out to be more, these bases are taken for calculation.

The days of sick leave can be viewed on the temporary disability certificate.

The percentage of payment depends on the insurance period 60% (up to 5 years), 80% (from 5 to 8 years), 100% (from 8 years).

After calculating the benefit, it is important to check that its size is not lower than that calculated from the minimum wage, taking into account the regional coefficient.

To do this, you can calculate the minimum wage allowance for a specific region:

Allowance min. = Minimum wage * Regional coefficient * Sick days / Number of calendar days of the month.

If the benefit calculated by income is lower than that calculated from the minimum wage, then the latter is assigned.

The examples below explain exactly how sick pay should be calculated in 2021, taking into account the new rules and all changes.

Step 1) It is necessary to determine the insurance period. In order to calculate the insurance period, you must have an employee’s work book; you need to remember that the length of service includes not only the time of work, but also periods of state civil or municipal service, periods of activity as an individual entrepreneur, notary, private detective, private security guard , periods of military service. Depending on the employee’s insurance experience, there is a percentage relation to average earnings:

• up to 5 years of experience, and also regardless of length of service, if the illness or injury occurred within 30 days after dismissal - 60 percent;

• experience from 5 to 8 years – 80 percent;

• 8 or more years of experience – 100 percent.

How to calculate average earnings

For an example of calculating sick leave, we use the following input data:

• the employee was on sick leave for 12 days - from April 27 to May 8, 2021;
• the reason for issuing a certificate of incapacity for work is a general illness;
• employee experience - 12 years (100% of earnings);
• The average daily income at the time of illness is 500 rubles.

For the calculation, we use the minimum wage indicator of 12,792 rubles. According to it, the benefit in April cannot be lower than 426.40 rubles. (12792 / 30 days), and in May not lower than 412.64 rubles. (12792 / 31 days).

Let's compare the indicators:

• daily earnings for April are above the minimum wage;
• daily earnings for May are above the minimum wage;
• daily earnings for April and May do not exceed the maximum of 2434.25 rubles.

Thus, for 4 days of sick leave in April, 2000 rubles will be credited. (500 rubles * 4 days), and for 8 days in May 4000 rubles. (500 rubles * 8 days). In total, for 12 days of sick leave, the employee will receive 6,000 rubles. Personal income tax of 13% will be withheld from the specified amount.

You can do the calculations yourself.

1. First of all, you need to calculate your actual earnings. To do this, you should sum up all salaries and other payments for the last two years. Actual earnings, Federal Law = Z1+32+Z3+...+Z24, where Z1+32+Z3+...+Z24 is the salary for each of the 24 months preceding the sick leave. Having calculated the amount, see if it exceeds the limit, namely for 2015 you can take a maximum of 670,000 rubles, for 2021 - 718,000 rubles, for 2021 - 755,000 rubles. for 2021 - RUB 815,000

2. Then calculate your average daily earnings. To do this, divide the resulting amount by 730.

Average daily earnings, SDZ = Federal Law: 730 .

If an employee has worked for less than 6 months, then his sick leave is considered according to the minimum wage.

The maximum average daily earnings for calculating benefits in 2019 is RUB 2,150.68. ((RUB 755,000 + RUB 815,000) : 730 days) , if earnings are higher, then RUB 2,150.68 should be taken for calculation. rub.

3. The next step is to multiply the average daily earnings by the corresponding length of service coefficient and the number of days of disability. Benefit amount, SP = SDZ*%*ND , where,

% — experience coefficient,

ND – the number of days of incapacity for work, according to the sick leave certificate.

The length of service coefficient is taken based on the total length of service:

• experience more than 8 years – 100%,
• experience from 5 to 7 years – 80%,
• experience from six months to 5 years – 60%,
• less than six months of experience - calculation according to the minimum wage.

If your experience is less than six months, then use the following formula to calculate:

(minimum wage *24: 730) *60%* number of days = amount to be paid.

From January 1, 2021, the minimum wage is RUB 11,280.

If you do not want to waste time calculating benefits yourself, then use our sick leave calculator above.

The list of income excluded from the calculation of temporary disability benefits is approved in Art. 422 of the Tax Code of the Russian Federation. Such income includes:

Let's look at an example . In March 2021, an employee of Newton LLC, Sychov, provided the accounting department with a sick leave for a period of 10 days.

The calculation period for determining the amount of average earnings is 01/01/2017 – 12/31/2021.

To calculate the amount of disability benefits, you need to know several parameters:

1. Income for the last two years - in 2021 it is 2021 and 2021.
2. The number of days of temporary disability, according to the completed sheet.
3. Insurance experience.

To calculate sick leave using an online calculator in 2021, you need to follow several steps:

• Step 1. Indicate the total accrued earnings for 2019 and 2021 in fields 1 and 2 of the calculator - you can find out your income by requesting a certificate of income for 2 years from your employer. It is important to deposit accrued income before income taxes are withheld from it.
• Step 2. Indicate the number of days of incapacity for work on the sheet in field 2 of the calculator.
• Step 3. If there is a regional coefficient in the region, then it must be entered in field 3 - it will be useful if the calculation needs to be carried out in the minimum amount from the minimum wage according to the new rules.
• Step 4. Indicate your length of insurance in field 4 of the online calculator - the percentage of sick leave payment depends on this indicator.

Minimum

For a clear understanding, we will give an example of the correct calculation of the minimum average daily earnings based on the minimum wage.

As already noted, this year the minimum wage is set at 9,489 rubles, therefore, the amount of average daily earnings calculated from the minimum wage indicators is 311.97 rubles.

Calculation algorithm:

• 9489 rub.*24 months (2016-2017)/730 days = 311.97 rub.

Next, it is enough to multiply the resulting amount by the number of days of incapacity and subtract 13% of personal income tax. The result will be the amount of the benefit.

Calculate sick leave. Formulas and nuances of sickness benefits

There is also a limitation for the minimum amount of SDZ involved in calculating benefits. Regardless of the cause of disability, it is calculated from the same value - from the federal minimum wage valid on the date of opening of sick leave (clause 1.1 of Article 14 of Law No. 255-FZ).

In what situations is the minimum wage used to calculate sick leave in 2021? They focus on it when (clause 6 of article 7, article 8, clause 3 of article 11, clause 1.1 of article 14 of law No. 255-FZ):

• the employee’s total work experience is short (less than six months);
• there is no income in the billing period or the calculation from it gives a benefit amount that is less than that calculated from the minimum wage;
• illness or injury caused by intoxication;
• while on sick leave, the regime prescribed by the doctor is violated.

The federal minimum wage for calculating sick leave in 2021 from 01/01/2021 is equal to 12,792 rubles. (Article 1 of the Law “On the Minimum Wage” dated June 19, 2000 No. 82-FZ).

We described in detail how to calculate sick leave from the minimum wage in this article.

In regions with a regional coefficient of wages, the minimum wage in the calculation should be applied taking into account this coefficient (Clause 6, Article 7 of Law No. 255-FZ).

In terms of the terms limiting the period subject to payment, all four of the above types of disability have significant differences. Sick leave for an industrial injury will be paid in full, regardless of the duration (Clause 1, Article 9 of Law No. 125-FZ). And for the other three types of disability, despite the clause contained in Law No. 255-FZ (Clause 1, Article 6) that all days of sick leave are subject to payment, there are restrictions:

• For regular sick leave, they are established (clauses 2–4 of Article 6): for follow-up treatment at a resort (24 calendar days);
• for persons who have received disability (4 months in a row or 5 months in total in a calendar year), except for those ill with tuberculosis (the period is not limited here);
• employees registered under a fixed-term employment agreement (75 calendar days), except for those sick with tuberculosis.

Read more about the time limits for regular sick leave and sick leave for long-term care here.

• The number of days of sick leave issued in connection with BiR is established by law and depends on the number of children being carried and the presence of complications during childbirth (clause 1 of Article 10): With one child and no complications, 70 calendar days are given before and after childbirth. Complications add another 16 days to the second part.
• Multiple pregnancy increases these periods to 84 and 110 calendar days.
• If a child is adopted as an infant (up to 3 months old), then the woman will receive only the second part of such sick leave, but based on the same number of days (70 or 110).
• Residence of a pregnant woman in areas of radioactive contamination increases the first part of the leave to 90 days (Clause 6, Article 18 of the Law “On Social Protection...” dated May 15, 1991 No. 1244-I).

If a woman who has received sick leave under the BiR continues to work, then the paid period of incapacity for work for her will be reduced to the number of days of actual use of such sick leave.

For information about who has the right to benefits under the BiR, read the article “When is sick leave given for pregnancy and childbirth?”

The procedure for calculating sick leave in 2021 still requires the use of reduction factors in the calculation. However, they will be valid only for ordinary and sick leave issued in connection with the departure. Such coefficients do not apply to benefits for work-related injuries and employment and economics (Clause 1, Article 9 of Law No. 125-FZ, Clause 1, Article 11 of Law No. 255-FZ). The only mandatory form of reducing payments for accounting and labor is to calculate it from the minimum wage if the pregnant woman’s total work experience has not reached six months (Clause 3, Article 11 of Law No. 255-FZ).

Reducing factors are primarily related to the length of the employee’s insurance coverage. Their values ​​applied to the amount of SDZ are as follows (Clause 1, Article 7 of Law No. 255-FZ):

• 0.6 - with less than 5 years of experience;
• 0.8 - with experience from 5 to 8 years;
• 1.0 - with over 8 years of experience.

The first of the coefficients (0.6) also applies when calculating benefits to a resigned employee who falls ill within 30 calendar days after dismissal (Clause 2, Article 7 of Law No. 255-FZ).

The duration of the insurance period when calculating sick leave in 2021, taken into account with the above values ​​of the coefficients, also plays a role in calculating benefits for the care of children receiving treatment in a hospital, and for other family members treated on an outpatient basis (clauses 3, 4 of Article 7 of the law No. 255-FZ). A special procedure for reducing accruals applies when calculating benefits for caring for a child undergoing outpatient treatment. Here, for the first 10 calendar days of illness, accruals are made taking into account generally established coefficients for length of service, and subsequent days are paid at the rate of half the amount of SDZ (subclause 1, clause 3, article 7 of Law No. 255-FZ).

Let's look at examples of calculating sick leave in 2021.

Let’s assume that Semenova E. A. is an employee of Gamma LLC, has been working there since 2021, and this place of work is her first, i.e. for regular sick leave and sick leave for care, a reduction factor of 0.6 will be applied to SDZ . The regional coefficient does not apply in the region.

For sick leave issued by E. A. Semenova in 2021, the billing period will be 2021 and 2021. Income for 2021 amounted to 380,000 rubles, and for 2020 - 370,000 rubles. In 2021, she was on sick leave for 10 days, and payments for it in the total amount of income amount to 10,000 rubles. Total income is:

380,000 + 370,000 = 750,000 rub.

However, the SDZ calculation will take into account a smaller amount (minus sick leave payments that occurred in 2021):

750,000 – 10,000 = 740,000 rub.

We have already calculated the maximum possible SDZ, calculated from the 2019 and 2021 income limits limiting the calculation of insurance premiums. It is equal to 2434.25 rubles.

The minimum SDZ, calculated from the minimum wage, is 12,792 × 24 / 730 = 420.56 rubles.

Example 1

In February 2021, Semenova E.A. fell ill and went on sick leave for 12 days.

SDZ for calculating benefits will be determined as:

740,000 / 730 = 1,013.70 rubles.

This amount is less than the maximum possible SDZ value and more than that calculated from the minimum wage, i.e. it must be taken into account.

The benefit amount will be equal to:

1,013.70 × 0.6 × 12 = 6,690.42 rubles.

Example 2

In March 2021, Semenova E. A. received a work injury and was on sick leave for 12 days because of it.

The SDZ here will also be equal to 1,013.70 rubles, but the reduction factor will not be applied to it (based on length of service), i.e. the amount of the benefit will be:

1,013.70 × 12 = 12,164.40 rubles.

This amount will not exceed the maximum established for injury benefits in 2021 and therefore will not be limited.

Example 3

In April 2021, Semenova E. A. took sick leave to care for a child under 7 years of age who was receiving outpatient treatment. The duration of sick leave was 12 days, and this was the first sick leave for care in 2021.

SDZ in this situation will also be 1,013.70 rubles. And the benefit amount will be made up of two values ​​due to the fact that the sick leave period will be divided into parts due to the application of different coefficients to SDZ (0.6 for the first 10 days and 0.5 for the last 2 days):

1,013.70 × 0.6 × 10 + 1,013.70 × 0.5 × 2 = 7,095.90 rub.

Example 4

In May 2021, Semenova E. A. goes on leave for labor and labor for 140 days (70 days before and 70 days after childbirth).

SDZ in this case will be calculated as follows:

740,000 / 721* = 1,026.35 rubles.

*When calculating benefits for employment and labor, calendar days for periods of temporary disability, leave for employment and child care, as well as the period of release of an employee from work with full or partial retention of earnings are excluded from the calculation (clause 3.1 of article 14 of law No. 255-FZ ). Because Semenova E.A. in 2021 there were 10 days on sick leave, then out of 731 (taking into account the fact that 2021 is a leap year), this period must be excluded. Accordingly, the amount of earnings should be divided not by 731, but by 721 days (731 - 10).

This figure will also not exceed the maximum and minimum possible SDZ values. The reduction factor based on length of service will not be applied here.

The benefit amount is:

1026.35 × 140 = 143,689.32 rubles.

Payroll calculation for sick leave 2021

Example 1 . Igor brought a certificate of temporary incapacity for work. His experience in the company is 5 years, and his insurance experience is 6. The total income for the last two years is 900 thousand rubles. The illness period is 14 calendar days.

1. Let's calculate the average daily income using the formula: 900 thousand rubles. / 730 days = 1232.9 rubles.
2. Because Our employee has 6 years of insurance experience, then the compensation for him will be 80%. Then we multiply the income from step 1 by 80%: 1232.9 rubles. * 80% = 986.3 rub.
3. The amount of temporary disability benefits will be: 986.3 rubles. * 14 days = 13808.5 rub.

Example 2. Natalya is sick for 13 days in June 2021. For 2021 she earned 930,000 rubles, for 2021 - 980,000 rubles. Work experience in all organizations - 13 years.

1. Income above limits for 2019-2020. Therefore, she will receive benefits based on her average daily earnings of 2,301.37 rubles.
2. More than 8 years of experience will receive 100% of the daily average.
3. Total payment for 13 days - 26,231.53 rubles.

When asked whether vacation pay is included in the calculation of sick leave in 2021, the answer is yes. They must be included.

No, it is not included, temporary disability benefits are not the employee’s wages, they are not taken into account.

No, they are not taken into account for the same reason: benefits are compensation for lost earnings, and they are not included in the average earnings for further calculation of sick leave.

If an employee falls ill within 30 days from the date of dismissal, he will be paid for the entire period of temporary disability in the amount of 60% of his average earnings, regardless of his insurance period. And it doesn’t matter what day the former employee fell ill, even on the 30th day, the employer will have to pay for the entire period of the former employee’s incapacity for work.

The FSS pilot project, which provides for direct payments of benefits from the fund (bypassing the employer), started in 2012. The constituent entities of the Russian Federation were gradually involved in the implementation of this project. As of December 31, 2021, the specified payment system was implemented in most regions. Moscow, St. Petersburg, Krasnodar and Perm regions, Moscow, Sverdlovsk and Chelyabinsk regions remained uncovered.

The named regions joined the participants in the pilot project from January 1, 2021. Thus, from this date, the direct payment mechanism operates throughout the Russian Federation. In this regard, there was a need to update the current legislation in the field of social insurance. The following regulations have been issued:

1) Federal Law No. 478-FZ dated December 29, 2020 “On Amendments to Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Law No. 478-FZ). This law, effective January 1, 2021, repealed certain provisions of federal laws dated December 29, 2006 No. 255-FZ, dated July 24, 1998 No. 125-FZ, and also introduced temporary (for 2021) rules for monitoring compliance with the requirements of these laws;

2) Decree of the Government of the Russian Federation dated December 30, 2020 No. 2375 “On the specifics of financial support, assignment and payment in 2021 by the territorial bodies of the FSS of the Russian Federation to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, making other payments and reimbursement of the insurer’s expenses for preventive measures to reduce industrial injuries and occupational diseases of workers” (hereinafter referred to as Resolution No. 2375). It is worth noting that these features largely repeat the features of assigning and paying sick leave established for participants in the pilot project that were in effect in 2012–2021, only now they apply to everyone, and not to individual regions.

Next, we will focus on the main innovations related to the assignment and payment of sick leave in 2021.

basic information

The responsibility for filling out a sick leave certificate rests entirely with the employee of the medical institution who has the right to prepare such documents, as well as with the employer, who will subsequently transfer the information to the Social Insurance Fund for payment of compensation.

Average earnings for calculating sick leave benefits in 2021 are of key importance when calculating cash payments due to an employee. For this reason, it will not be superfluous to know who, how, and within what time frame provide monetary compensation in connection with loss of ability to work.

How is sick leave paid in Kazakhstan in 2021?

Article 7 of Law No. 478-FZ additionally introduced the following rights and obligations of policyholders:

1) in 2021, policyholders are required to submit to the territorial bodies of the Social Insurance Fund the information and documents necessary for the appointment and payment of insurance coverage and insurance coverage to the insured persons (in terms of payment of temporary disability benefits due to an industrial accident or occupational disease and payment of vacation the insured person (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of sanatorium-resort treatment and travel to the place of sanatorium-resort treatment and back), as well as to reimburse the insurer for the amount of excess expenses incurred by him for the payment of insurance coverage or insurance coverage as a result of the presentation the policyholder of false and (or) incomplete information.

The requirement for compensation for excessively incurred expenses must be fulfilled by the policyholder within ten calendar days from the date of receipt of the corresponding request, unless it specifies a longer period for reimbursement of the said expenses;

2) the policyholder has the right to appeal decisions and other acts of a non-regulatory nature of the territorial body of the Social Insurance Fund, actions (inaction) of its officials related to monitoring the completeness and accuracy of information and documents submitted for the appointment and payment of insurance coverage or insurance coverage, in the manner , similar to the procedure for appealing acts of the territorial body of the Social Insurance Fund and actions (inaction) of its officials related to monitoring the payment of insurance premiums, established by Law No. 125-FZ.

As noted above, the mechanism of direct payments will be new to those regions that were the last to participate in the pilot project (that is, from January 1, 2021); the rest are already familiar with it. Both of them, when assigning and paying benefits in 2021, are required to be guided by Resolution No. 2375. For clarity, we present a scheme for direct payments of temporary disability benefits (with the exception of benefits in connection with an industrial accident or occupational disease).

Since 2021, Law No. 255-FZ has established the following rules for calculating temporary disability benefits:

1) if the calculated benefit, calculated for a full calendar month, is below the minimum wage established by federal law on the day of the insured event, and in regions and localities in which regional coefficients are applied to wages in the approved manner, below the minimum wage determined Taking into account these coefficients, such benefits are calculated based on the minimum wage in the following order (clause 6.1 of Article 14 introduced by Law No. 478-FZ):

• the amount of daily benefits is determined by dividing the minimum wage established by federal law on the day of the insured event, and in regions and localities in which regional coefficients for wages are applied in accordance with the approved procedure, the minimum wage determined taking into account these coefficients by the number of calendar days in a calendar month , during which the period of temporary incapacity falls;
• the amount of the benefit to be paid is calculated by multiplying the amount of the daily benefit, calculated on the basis of the minimum wage, by the number of calendar days falling during the period of temporary disability in each calendar month;

2) if the insured person, at the time of the occurrence of the insured event, works part-time (part-time, part-time), the amount of the benefit, calculated on the basis of the minimum wage, is determined in proportion to the length of the insured person’s working hours (clause 6.2 of Article 14 introduced by the Law No. 478-FZ).

It is worth noting that similar rules for calculating sick leave based on the minimum wage were applied in 2021. They were introduced by Federal Law No. 104-FZ dated 04/01/2020 on April 1 and were valid until December 31, 2021. Now these rules are enshrined on a permanent basis.

For reference: from January 1, 2021, the minimum wage is 12,792 rubles. per month (Article 3 of Federal Law No. 473-FZ dated December 29, 2020).

* * *

Since from January 1, 2021, the mechanism of direct payment of benefits from the Social Insurance Fund has been extended throughout the Russian Federation, some of the obligations of policyholders to make expenses towards the payment of insurance premiums for compulsory social insurance have been canceled from this date.

For 2021, by Resolution No. 2375, the Government of the Russian Federation established the features of financial support, assignment and payment of benefits from the Social Insurance Fund. In many ways, these features coincide with the rules of the FSS pilot project, which were in force until 2021, but there are also some innovations:

• when an insured event occurs, the insured person no longer submits an application to the policyholder for payment of the corresponding type of benefit;
• upon employment or during the period of labor (official, other) activity, the insured person provides the insured at the place of work (service, other activity) with information about himself, necessary for the insured and the territorial body of the Social Insurance Fund for payment of insurance coverage, in a form approved by the Social Insurance Fund.

Thus, with regard to sick leave, from 2021 policyholders pay full insurance premiums for compulsory social insurance and pay benefits themselves only for the first three days of incapacity. The remaining period of incapacity for work (starting from the 4th day) is paid directly from the Social Insurance Fund.

In addition to the changes associated with the general transition to direct payments, it is worth noting the permanent establishment of the rules for calculating sick leave, according to which their amount must be compared with the minimum wage.

Paid according to sick leave (SB) on all days. Holidays and weekends cannot be excluded. If 10 days are specified, then we pay for all 10 days (despite the fact that half fell on the January holidays).

In January 2021, Ivanova brought a temporary disability certificate to the company’s accounting department. Let the number of days indicated in the BC be 9.

Ivanova’s insurance experience is 7 years. For 2021, she received 400,000 rubles (we take into account vacation pay, salary, allowances, bonuses). For 2017 – 450,000 rubles.

What kind of sick leave can she count on:

Procedure for reimbursement of benefits from the Social Insurance Fund

In the Russian Federation, there is a List of documents for reimbursement of benefits (order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n).

To receive compensation from the FFS, you need to provide:

• a written application from the policyholder (drawn up according to a standard form);
• necessary copies of supporting documents;
• calculation according to Form 4-FSS (the document confirms the accrual of expenses for the payment of insurance coverage);
• certificate of calculation, which is submitted from January 1, 2021 (Order of the Ministry of Labor dated October 28, 2016 No. 585n).

What does the employer do? The legislation obliges him to reflect the costs incurred for payment in a new single calculation for insurance premiums.

People often ask on forums and social networks whether vacation pay is included in the calculation of actual earnings. Yes, they do. These payments are subject to taxes, and insurance premiums are also paid on them.