Sick leave for part-time workers per year. Sick leave for internal part-time worker

A bulletin is issued upon illness of an employee, his child, or during pregnancy and childbirth. The document is paid for both main staff and part-time employees from the funds of the enterprise and the social insurance fund. In this article, we will look at how sick pay is calculated for a part-time worker, depending on situations and length of service.

The principle of calculating sick leave

To determine the amount of the benefit, the worker’s earnings for the two-year period preceding the year the insured event occurred are first found. The resulting value is divided by the days of the calculation period (730 or 731) and multiplied by the number of days spent on sick leave:

Benefit = Average earnings / 730 * sick days.

The average income for receiving benefits includes all payments to the employee that are subject to social insurance contributions. The procedure for paying for the ballot is regulated by Law No. 255-FZ of December 29, 2006. It must be remembered that only work that is formalized by an employment agreement is considered part-time work.

Payment to external part-time worker

This type of part-time job is a form of secondary employment, i.e., in his free time from his main job, a citizen performs regular work duties in another company. Social security contributions are paid from the accrued salary of such employees, so they are insured persons and have the right to count on sickness benefits (Article 13 of Law No. 255-FZ).

For employees working as external part-time workers in several companies, there are 3 options for paying for the newsletter.

Option 1. During the two years before the illness, the citizen worked in the same companies where he works in the year the ballot was issued.

The employee draws up a separate certificate of incapacity for work at a medical institution for each place of work. The payment is made by each of the employing organizations.

Option 2. During the two years before his illness, the citizen worked in other companies.

Sick leave is issued at one of the current places of employment. When calculating benefits, the employer responsible for transferring funds includes the citizen’s income in other companies for previous years.

Option 3. For two years before the illness, the citizen worked both in the same and in other companies.

He can independently choose the payment procedure: according to the first or second option.

When using data on income from other insurers in the calculation, the employee brings the following documents to the accounting department:

• Disability form;
• Certificate of taxable earnings (form 182n) from other employer companies;
• A certificate from other companies stating that they did not pay him this benefit.

Based on the submitted papers, the part-time employee’s ballot is subject to payment according to the same principles as for the main personnel.

A certain relationship has been established between the amount of payment (percentage of earnings) and the employee’s insurance experience:

• Less than 6 months - payment from the minimum wage;
• 0.5-5 years -60%;
• 5-8 years - 80%;
• Over 8 years - 100%.

When determining the length of an employee’s length of service, in addition to work at the basic rate, external part-time work time that does not coincide with the main employment is taken into account. In addition to what is indicated in the list, the average monthly salary is equal to the minimum wage if, during the calculation, the resulting value of the employee’s earnings is lower than that calculated from the minimum amount.

Example. Calculation of the ballot for income below the minimum wage

External part-time worker S. R. Petin has been working in the HOA at 0.25 times the rate since 2011. In October 2016, he was sick for 5 days and called in sick leave. The citizen is not employed in other organizations. Petin’s income was: 2014 - 18,000 rubles; 2015 - 25,000 rub. Employee experience more than 8 years.

The accountant calculated the average earnings per day and compared it with the value from the minimum wage:

(18,000 + 25,000) / 730 = 58.90 rub. - average daily earnings according to the employee’s income;

(7,500 * 24) / 730 / 4 = 61.64 rubles. - average daily earnings from the minimum wage for 0.25 rates.

58,90 < 61,64, значит, дальнейший расчет производится по большему значению:

61.64 * 5 = 308.20 rub. - sickness benefit accrued.

Sick leave provided by a part-time employee within a month from the date of dismissal must be paid by the former employer in the amount of sixty percent of average earnings.

Payment of sick leave to an internal part-time worker

Employees who work part-time in the same company in which they work in their main position are internal part-time employees. Unlike external work, internal part-time work is not considered a separate place of work, therefore, to pay for benefits, it is enough to provide one sick leave.

Average earnings are calculated according to the generally accepted rule. Income for 2 years is equal to the amount of earnings from the main position and part-time position. When determining the percentage of payment, the total length of service is taken into account.

The legislation establishes maximum annual income amounts for calculating sick pay:

• 2014 - 624 thousand rubles,
• 2015 - 670 thousand rubles;
• 2016 - 718 thousand rubles

An employee’s annual income cannot exceed the above values.

Sick leave for temporary disability and pregnancy and childbirth

Sickness and maternity bulletins are paid to the part-time worker in the same way as the three options described above for external part-time workers. If the benefit is paid by several employers, then to calculate it it is enough to provide a certificate of incapacity for work; if there is only one, you should also bring two certificates from other companies.

The document indicates the following number of days of incapacity for work:

For an adoptive mother, sick leave is issued from the moment of adoption, and the days are counted from the day the baby is born. Domestic part-time workers receive maternity benefits at their basic rate. The calculation includes income from the main position and part-time position.

Maternity benefits are paid by the former employer if the ballot was issued within a month after dismissal in the following cases:

• Forced relocation due to a change of residence of the husband;
• Caring for a sick relative;
• An illness that prevents further work or life in a given area.

For employed citizens, the maternity benefit is 100% of the average income; only if the work experience is less than six months, it is considered from the minimum wage.

If an employee has been on leave to care for a child for two (or one) previous years, she has the right to replace these years with earlier ones. In this case, you must write an application to change the calculation period. The condition must be met: the amount of the benefit must exceed the amount accrued from the current minimum wage.

The following categories of part-time women can count on maternity benefits (Article 6 of the Law on State Benefits No. 81 of May 19, 1995):

You must apply for payment of maternity benefits no later than six months from the end of your illness. The employer must calculate the payment within 10 days from the date of receipt of the documents and transfer it within the next period determined for the payment of wages. Social Security transfers money by the 26th day of the month following the month the papers were submitted.

Sick leave for child care

In case of internal part-time work, sick leave is paid at the basic rate. Part-time income is taken into account. External part-time workers are paid for a child's sick leave according to the same rules as in case of illness of an employee, subject to certain time limits.

Restrictions on paying for child care are shown in the table.

If the child’s age group changes during the course of the illness, then the limit is taken based on his age before the onset of the insured event. The company pays for the first 10 days of illness, the rest of the time - Social Insurance Fund.

The employee presented a bulletin for caring for an 8-year-old child as an outpatient from 11/01/2016 to 11/12/2016 (12 days). Employee experience - 6 years. Earnings for 2014 are 275,600 rubles, for 2015 - 311,520 rubles. This year, the employee has already used 34 days of sick leave to care for a child.

The accountant calculated the benefit as follows:

(275,600 + 311,520) * 24 / 730 = 804, 27 rub. - average daily earnings;

804.27 * 10 * 80% + 804.27 * 1 * 50% = 6,836.30 rub. - benefit amount.

In the example, 11 days out of twelve were paid, since the employee had already used the limit of 45 days approved by law (34 + 12 = 46).

Part-time sick leave for less than 2 years

If the work experience is less than two, sick pay for an external part-time worker is calculated as follows:

• The average income for the calculation period is calculated;
• The result obtained is divided into 730 days - this is a daily allowance;
• The average daily income is determined from the minimum wage (7,500 * 24 / 730), for sick leave from July 1, 2016 it corresponds to 246.58 rubles;
• They determine the proportion of earnings from the minimum wage to the part-time wage, for example, for 0.25 wages, the daily allowance will be 61.65 rubles according to the minimum wage. (246.58 / 4);
• The average daily amounts calculated from the employee’s income and from the minimum wage are compared.

Sick leave is paid at the higher rate. It is multiplied by the number of days of illness.

Sick leave for an external part-time worker who has worked for 3 months

If the work experience does not exceed 6 months, sick leave for a part-time employee is paid based on the minimum wage. The minimum wage is taken in proportion to the employee’s salary. When determining benefits, you must remember to take into account the employee’s insurance experience.

Answers on questions

Question No. 1. Is part-time work counted towards the length of service to pay for the ballot if the employee did not have a main job?

Yes. The insurance period includes stages of work under an employment agreement, including part-time work. The main thing is not to count coinciding periods twice.

Question No. 2. Is it possible to pay sick leave to a part-time worker if he brought a copy of a certificate of incapacity for work issued for another organization?

No. To pay, you need an original document issued to this company with a part-time mark.

Question No. 3. Is it necessary to pay sick leave benefits to an external part-time employee if she is caring for a child under 3 years old at her main place of employment?

It is necessary if she also worked in this company for 2 years preceding the illness. The nature of employment at the basic rate does not matter.

Question number 4. The employee has been employed in the company for 2 months in his main position and part-time. How can I pay him for sick leave?

If the worker has submitted a certificate f. 182n from the previous place of work, then according to her data, if he did not work anywhere for the previous 2 years - from the minimum wage. Payments to a part-time worker are not taken into account.

Question No. 5. How to determine length of service when calculating sick leave benefits for an external part-time worker?

You need to ask the employee to provide a copy of the employment record from the main place of employment. Otherwise, you should take into account the period of employment only in this company.

So, the calculation of sick leave for part-time workers has its own characteristics. It is important to choose correctly one of the three calculation options and calculate the payment correctly.

Part-time work is the performance by an employee of other work, which is paid in accordance with the staffing table. An employment contract is concluded with a part-time worker, so such work is equivalent to ordinary work.

Part-time sick pay

If an employment contract has been concluded with a part-time worker, then contributions to the social insurance fund for the period of incapacity for work are paid for it. Therefore, a part-time worker has the right to part-time sick pay.

Part-time work can be external and internal. External part-time work is when an employee works under an employment contract with another employer, and internal part-time work is when an employment contract is concluded within the framework of one employer.

When calculating sick leave payments for a part-time worker, the FSS allowed the use of the earnings that the employee receives as a part-time worker. This is stated in the FSS Letter dated January 23, 2006 No. 02-18/07-541.

In clause 2 and clause 2.1 of Art. 13 of Law No. 255-FZ specifies the procedure for paying sick leave when working part-time with several employers. If an employee has not changed his main place of work or part-time job for the last 2 years, then he has the right to sick pay from all employers. At the same time, he must receive from the attending physician as many copies of the sick leave certificate as there are employers.
Payments are calculated as usual. The employer calculates the employee's income in his company, calculates the total number of days actually worked by this employee, and then calculates the amount of benefits to be paid based on the length of service coefficient. And every employer does this.
The length of service is equal to:

• 100% of the employee’s average daily earnings, if his total insurance experience is 8 years or more;
• 80% - if the experience is from 5 to 8 years;
• 60% - if the experience is from 1 to 5 years;
• 50% - if the experience is from six months to 1 year.

If the length of service of a part-time employee is less than six months, then sick leave payments are calculated based on the national minimum wage.

If a part-time employee works for less than two years, then sick leave is paid at the main place of work, but taking into account part-time income.
To do this, the employee must submit to the main employer a certificate of income from his part-time job, as well as a certificate stating that he did not receive temporary disability benefits from other employers.

To calculate the total income of a part-time worker, it is necessary to add up all of his “labor” income from a given employer - bonuses, wages and other payments that are regular. The number of actual days worked, taking into account part-time work, is calculated based on the norm of Art. 284 of the Labor Code of the Russian Federation - no more than 4 hours a day.
Based on these provisions, the average daily earnings of a part-time worker are calculated and benefits are paid on a certificate of incapacity for work.

Each company solves the problem of finding qualified workers in its own way. The staff can be formed with the involvement of specialists working part-time. The result is important to the employer. For this reason, preference is given to people who best meet the requirements for performing functional duties in vacant positions.

Good specialists are difficult to find. There are frequent cases of inviting part-time workers from other related enterprises. But for various reasons, it is not always possible to organize a part-time job for the employee of interest. A way out of the situation may be to combine several positions within the organization for an employee already fulfilling his duties. Thus, the need to recruit personnel and determine professional skills fades into the background. Therefore, the combination can be both external and internal.

If an employee gets sick, there is a certain procedure to follow. In particular, this concerns registration and mandatory payments. Part-time employees, on the same basis as regular employees, have the right to compensation for the period of illness. Let's take a closer look at how part-time work is done. The procedure for payments and settlements is determined by Federal Law No. 255 of December 29, 2006-FZ (hereinafter referred to as Law 255).

Payment of sick leave for external part-time work

Performing job duties in accordance with an employment contract in several enterprises is called external part-time work. Law 255 defines the procedure for calculating sick leave benefits. If an employee works part-time, he may qualify for a certain percentage of compensation. The Law (Article No. 13) specifies the methods for calculating disability benefits. In total, three cases can be noted to determine the process of benefit payments.

First case. At the time of illness, the employee may be employed in the same companies where he worked for the past two years. Then the benefit must be paid by all companies that hired this employee part-time.

Second case. An employee may become ill while working in several companies, and work for two years before that in other organizations. In this case, the calculation of sick leave benefits is carried out by the enterprise in which he currently works. For the calculation, two years preceding the illness, worked with other insurers, are taken. The employee chooses the company authorized to issue sick leave at his own discretion from among the employers where he currently works.

Third case. A situation may arise when an employee falls ill while working in several companies. Moreover, two years before the onset of the illness, the insured were the employers with whom he was currently employed and those with whom the employment agreements were terminated. In this case, the employee must choose the method of calculating benefits. Sick leave can be paid by all enterprises at which he worked and currently works. It is also possible to choose any of the real employers to receive benefits only from him.

It should be noted that when presenting a certificate of incapacity for work at the place of work, the employee is required to provide certificates from previous places of activity. This is necessary to confirm that he is not applying for benefits in these companies either. To ensure the right of an employee to receive disability benefits from several employers in a medical institution, he is issued sick leave certificates for presentation at each place of work. This procedure is provided for by the order of the Ministry of Health and Social Development dated June 29, 2011, but only if the part-time work experience at the enterprise exceeds two years.

Payment of sick leave for internal part-time work

If an employee holds two positions within one organization, he is considered an internal part-time worker. There are no difficulties in calculating disability benefits in this case. A sick leave certificate is issued in a single copy. Article 13 of Federal Law No. 255-FZ of December 29, 2006 specifies the methods for calculating disability benefits. When calculating benefits, special attention must be paid to the fact that the average earnings limit should not exceed the maximum established for the accounting year.

Basic calculation rules in 2019

The calculation procedure in 2019 has changed little compared to the previous year. The amount of the benefit depends on the average earnings and insurance coverage of the employee. The interest rate for payment is as follows:

• 100% of average earnings - work experience must be eight years or more;
• 80% of average earnings - experience from five to eight years;
• 60% of average earnings - less than five years of experience.

The maximum average earnings limit in the accounting year is another factor influencing the amount of sick leave payments. In 2018, the maximum base for calculating contributions was 815,000 rubles, and in 2019 - 865,000 rubles. It must be taken into account that insurance premiums are not paid to the social insurance fund for amounts exceeding the maximum value. Consequently, when combining positions within the same company, sick leave benefits cannot be calculated on income that is greater than the permitted average earnings ceiling. If the employee’s total income for all combined positions exceeds, the employer is obliged to limit the calculation of benefits within the established limit. The sick leave certificate is issued in a single copy, and does not depend on the number of positions held within the company.

A different situation arises with external part-time work. Income restrictions apply to wages paid by each employer individually. For this reason, it is quite possible and often occurs that the amount of benefits from all places of work exceeds the limit established for one employer.

Part-time sick leave is calculated in four stages:

1. The average earnings for the last two years preceding the illness are calculated. Each employer is required to issue a dismissed employee with a certificate of the amount of wages and other monetary payments during employment. This greatly simplifies the calculation when working part-time for several employers.
2. Average daily earnings are calculated. To do this, you need to divide the average earnings for two years by 730;
3. The value of the daily allowance is determined. To do this, it is necessary to carry out a calculation depending on the employee’s length of service.
4. The final value of the amount of disability benefits is displayed. The calculation is made by multiplying the number of days the employee is sick by the value of the daily allowance.

If the insurance period is less than six months, for each month of illness in 2019, the employee will receive one minimum wage, which is equal to 11,280 rubles.

A brief reminder to the employee about the procedure for registering and paying sick leave

It should be remembered that part-time sick leave is paid according to the general rules. Every employee should know:

• A sick leave certificate is considered a supporting document in case of absence from work. It must be submitted to the employer within six months after recovery. Delay in filing sick leave may result in refusal to pay it;
• sick leave payment will be calculated according to the minimum wage equal to 11,280 rubles in the case of no official income over the last two years;
• from the former employer within thirty days after the end of the employment contract. In this case, a sick leave benefit equal to 60% of average earnings is provided.

A brief reminder to the employer about the procedure for registering and paying sick leave

Sick leave for part-time work is paid according to the same rules as for employees working in the same position. Every employer needs to know:

• when an employee cannot provide a salary certificate from his previous place of work, it is necessary to request the required information from the territorial authority of the pension fund;
• the first three days of sick leave are paid by the employer from its own funds, and from the fourth day payments are made from the social insurance fund;
• disability benefits are paid along with the next salary;
• The law provides for cases in which sick leave benefits may not be paid. The employer is not obliged to pay for sick time for an employee who is under arrest or on leave taken at his own expense;
• When working part-time, a sick leave certificate is a mandatory document for calculating sick leave benefits. The employer is obliged to make calculations and payments on a general basis.

It is important for the employer to have documentary evidence of the employee’s employment at other enterprises, since part-time sick leave is paid from his funds. Consequently, the positive decision of the Social Insurance Fund on the reimbursement of the company’s finances spent on the payment of sick leave depends on how reliable the information is. All cases of interaction between an employee and an employer are regulated by regulatory legal acts. Properly organized work of the HR department (if there is one) will save you from many troubles. If there is no HR specialist, the manager himself must know what laws need to be applied in a given case.

The employer has the right to bring an employee who took advantage of a fictitious sick leave to disciplinary liability in accordance with Art. 192 of the Labor Code of the Russian Federation and/or to financial liability provided for in Art. 238 TK.

Let us add that there is a gap in the legislation of the Russian Federation on the issue under consideration. Medical workers cannot be held criminally liable for the reason that the Criminal Code of the Russian Federation does not contain information about violations of the procedure for issuing such certificates. Such crimes can be classified under the articles “Abuse of official powers”, “Receiving a bribe for the illegal issuance of a document”, “Forgery”, as well as “Forgery, production or sale of counterfeit documents, state awards, stamps, seals, forms.”.

Along with permanent employees, part-time workers have the same rights to monetary compensation during illness. According to the Labor Code of the Russian Federation (stat. 282), part-time work is any other activity performed by an employee during time free from the main job, but not more than four hours in one day (stat. 284 of the Labor Code). At the same time, how sick leave is paid for part-time work, as discussed below, depends on the nature of the employment - external or internal.

Payments due to illness with an external part-time worker

If the employee is at the same time, then he has the legal right to receive cash benefits at all places of employment. To do this, it is necessary to issue sick leave certificates at a medical institution with notes on part-time work and main work. Further actions depend on the employee’s employment in the 2 years immediately preceding the period of issuance of the certificate of incapacity for work.

If your place of work has not changed in 2 years– benefits are required to be paid by all employers (the law does not limit the number of companies):

• An employee must receive sick leave in a number equal to the number of places of employment.
• Then you need to contact the accounting service of enterprises to calculate benefits, but no later than six months from the date of restoration of working capacity.
• Calculation of benefits on a per-employer basis must be made within 10 days (calendar) from the date of the employee’s application. This is usually the earliest payment date for advances or wages.

If jobs have changed within 2 years– at the employee’s choice, benefits must be paid by one current employer:

• The employee must receive one sick leave.
• For an appointment, you must contact the accounting service of the selected enterprise no later than six months from the date of restoration of working capacity.
• To receive payment, you will need to provide a sick leave certificate from your previous employer about the amount of average earnings, and a certificate stating that benefits were not calculated or paid at another place of work.
• made within 10 days from the date of the employee’s application and based on average earnings (including amounts received from other employers) for the previous two years of sick leave. The payment deadline is set on the nearest date of settlement of the advance payment or salary.

If the place of work has not changed in 2 years, but there were other employers– the benefit must be paid at the employee’s choice (for one place of employment or for all current ones):

• The employee must receive one or more sick leaves.
• For an appointment, you must contact the accounting department of the selected enterprise (enterprises) no later than six months from the date of restoration of working capacity.
• To receive payment, you will need to provide a sick leave certificate from another employer about the amount of average earnings, and a certificate stating that benefits were not calculated or paid at other places of work.
• The calculation is made within 10 days from the moment the employee applies and is based on average earnings (including amounts received from other employers) for the previous two years of sick leave. The payment deadline is set on the nearest date of settlement of the advance payment or salary.

Payments due to illness with an internal part-time worker

If the employee borrows, everything is much simpler. In this situation, part-time sick leave, as paid below, is issued for one enterprise, but the calculation is made taking into account the established maximum limits on the amount of average earnings for all positions.

Algorithm of actions:

• The employee needs to receive one certificate of incapacity for work.
• For an appointment, you should contact your employer, where the employee is registered at the main place of employment and as a part-time worker.
• The calculation is made within 10 days from the moment the employee applies and is based on average earnings (including amounts received in all positions within one enterprise) for the previous two years of sick leave. The payment deadline is set on the nearest date of settlement of the advance payment or salary.

Important nuances when calculating the amount of benefits for temporary disability certificates:

• In 2016, to calculate the amounts for sick leave, the two previous years are taken into account - that is, 2015, 2014.
• Payment of sick leave during pregnancy is made according to the generally accepted rules for payment of sick leave for temporary disability.
• average earnings depend on the actual work experience of an individual: with experience of 8 years or more - 100%; with 5-8 years of experience – 80%; with less than 5 years of experience – 60%.
• If the employee’s length of service does not exceed six months, benefits are calculated based on the current minimum wage of the Russian Federation.
• Average labor earnings include wages, bonuses and other payments for performing work duties that are regular and subject to insurance contributions.
• The right to payment of benefits remains even for the worker and his illness for up to 30 days (calendar) from the date of termination of the employment relationship.

An example of calculating sick leave benefits in 2016

Employee Ivanova S.B. a certificate of incapacity for work was issued from February 8 to February 17, 2016, her insurance experience was 6 years. Earnings for 2014 amounted to 420 thousand rubles, for 2015 – 450 thousand rubles.

• Billing period – from 01/01/2014 to 12/31/2015.
• When calculating the amount of average earnings, all payments in favor of the worker from which the employer paid the required contributions to the Social Insurance Fund are considered.
• Maximum limits for calculation: valid in 2015 – 670 thousand rubles; in 2014, it is valid – 624 thousand rubles.
• Average daily earnings total: 870 thousand rubles. / 730 days = 1,191.78 rub.
• Average daily earnings taking into account length of service = 1,191.78 x 80% = 953.42 rubles.
• The amount of sick leave benefits payable is 953.42 rubles. x 10 days = 9,534.20 rub.

The specified procedure for calculating benefits also applies to payments to part-time workers, taking into account the nuances discussed above. Do not forget to check the correctness of basic information about the employee and his employer when visiting your medical institution!

This article will be useful to those who, in addition to their main job, also work part-time.

As you already know from previous materials, the procedure for paying for sick leave (sick leave) is regulated by federal legislation, namely, Federal Law dated December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Since January 1, 2016, the version of Federal Law No. 255-FZ of December 29, 2015 has been in force.

Federal Law of December 29, 2015 N 394-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”

In accordance with this legislation, in order to pay for sick leave (sick leave) to an employee, one of the following insured events must occur:

illness or injury of the employee himself;

caring for a family member who is sick;

quarantine of an employee, his child under 7 years of age or an incapacitated relative;

prosthetics, the basis for which is medical indications;

follow-up treatment in a sanatorium or resort.

Mandatory requirement for payment of sick leave (sick leave) to an employee – social insurance of an employee by his employer by transferring insurance contributions to the Social Insurance Fund of the Russian Federation (FSS RF) in the amounts established by Federal Law N 255-FZ.

In practice, every officially registered permanent employee is automatically insured by the employer in the Social Insurance Fund of the Russian Federation (FSS RF).

In this material we will not touch upon the issue of how a certificate of incapacity for work (sick leave) is paid for an employee who has received injury at work or acquired an occupational disease.

This is a separate topic and we will not consider this issue in detail in this material. In these situations, the main regulatory document is Federal Law of July 24, 1998 N 125-FZ(as amended on December 29, 2015) “On compulsory social insurance against industrial accidents and occupational diseases.”

Accidents and compensation for occupational diseases are paid from the Social Insurance Fund of the Russian Federation (FSS RF) in the usual manner and are identical to how sick leave (sick leave) is paid to an employee since 2016 for other insured events.

Funds for paying for certificates of incapacity for work (sick leave) for permanent employees and part-time workers

Let's consider how the certificate of incapacity (sick leave) is paid for permanent employees and part-time workers and from what sources, if the employee took out the certificate of incapacity (sick leave) after January 1, 2016.

Any insured event happened to an employee and is subject to Federal Law N 255-FZ (as amended on December 29, 2015) “On compulsory social insurance in case of temporary disability and in connection with maternity”, is paid as follows:

the first three days are paid from the profit of the enterprise;

the remaining period is subject to compensation from the funds of the Social Insurance Fund of the Russian Federation (FSS RF).

Such payment of a certificate of incapacity for work (sick leave) to an employee is established by Article 3, paragraph 2 and paragraphs. 1 of Federal Law N 255-FZ.

Payment of a certificate of incapacity for work (sick leave) to an employee caring for a child or an incapacitated relative

• carried out entirely from the budget of the Social Insurance Fund of the Russian Federation (FSS RF).

Payment of sick leave (sick leave) to an employee after his dismissal

• carried out in the amount of 60% regardless of the length of the employee’s insurance period.

Former employee may qualify for payment for such a certificate of incapacity for work (sick leave) if a number of requirements are met, prescribed in Article 4, paragraph 2 of Federal Law No. 255-FZ.

Payment of certificates of incapacity for work (sick leave) to a permanent employee and external part-time worker

The general procedure for calculating a certificate of incapacity for work (sick leave) consists of 4 stages.

Stage 1. The employee’s total income base for the last 2 calendar years is taken (for example, from January 1, 2014 to December 31, 2015), for which insurance premiums are calculated.

Stage 2. The received amount is divided into 730 (seven hundred and thirty) days.

Stage 3. The calculated value is the average daily earnings.

insurance experience of 8 or more years – 100%;

insurance experience from 5 to 8 years – 80%;

insurance experience from 3 to 5 years – 60%;

insurance period is less than 6 months. – certificate of incapacity for work (sick leave) is calculated based on the minimum wage (minimum wage).

Example. The employee has been working at the company for 5 years, his income base for 2014-2015. equal to RUB 335,200.00.

This is his first place of work, i.e. The insurance period ranges from 3 to 5 years, implying 60% payment of average daily earnings:

335200 / 730 = 459.18 rubles. x 60% = 275.51 rub.

Thus, for each day of sick leave (sick leave), the employee will receive 275.51 rubles. For the first 3 days, the employer pays temporary disability benefits from his own funds - 826.53 rubles, and the remaining days, temporary disability benefits are paid from the Social Insurance Fund (FSS RF).

When paying a certificate of incapacity for work (sick leave) to an external part-time employee since 2016, there are some peculiarities.

Feature 1.​ When issuing a certificate of incapacity for work (sick leave) for an employee in a medical institution, the employee must say that he has several places of work and a medical worker responsible for issuing certificates of incapacity for work (sick leave), must provide several forms - one for each employer.

Moreover, on the certificate of incapacity for work (sick leave), a note is made which place of work is the main one, and which (or which ones, if there are several of them) is part-time.

Feature 2.​ If the employee has been working part-time for a long time and the income base for 2014-2015. As things stand, all employers will pay for his sick leave.

Feature 3.​ If in the 2 calendar years preceding the year of the insured event, the employee had different employers, then he needs to collect certificates from all employers in form No. 4-n and receive payment for sick leave (sick leave) at his main place of work.

Article 13 “The procedure for assigning and paying benefits for temporary disability, pregnancy and childbirth, monthly child care benefits” of Federal Law No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

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

The procedure for calculating average earnings for payment of certificates of incapacity for work (sick leave)

As mentioned above, the average daily earnings of an employee to pay for a certificate of incapacity for work (sick leave) consists of the amount of income received by the employee in the 2 years preceding the year of applying for temporary disability benefits. In other words, in 2016 the income base is taken from 2014 and 2015.

All income received from all employers is counted.

In this case, a mandatory condition – contractual relations must be of an official nature and all employers transferred insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation (FSS RF).

There are situations when during the specified period the employee does not have an income base. For example, the employee was on maternity or childcare leave. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity,” she has the right to write an application and choose the previous calendar years (where the income was) to calculate the average daily earnings.

The only condition for such a calculation is the fact that the amount of temporary disability benefits increases in a larger direction compared to that calculated according to the minimum wage.

When determining the average earnings to pay for sick leave (sick leave), accountants are guided by Article 14 of Law No. 255-FZ.

In this case, the obtained result is compared with the current minimum wage (minimum wage) at the time of calculating temporary disability benefits.

Example. The employee has an income base for 2014 - 2015 of 114,700 rubles.

We determine his average daily earnings: 114,700 / 730 = 157.12 rubles. Let's calculate the average daily earnings based on the minimum wage: 6,204 (from January 1, 2016) x 24 months = 148,896/ 730 = 203.97 rubles.

A comparison of the two amounts shows that the employee needs to take the second value of the average daily earnings, because it exceeds his actual income for 2014–2015.

As already mentioned, the employee receives 100% of his income with insurance coverage exceeding 8 years. Experience from 5 to 8 years is paid at the rate of 80%, from 3 to 5 years - 60%, less than 6 months. – based on the minimum wage (6,204 rubles from January 1, 2016).

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

Existing restrictions on payment of certificates of incapacity for work (sick leave) from January 1, 2016

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

Limitation 1. Income base for 2014-2015. should not be higher than the maximum permissible value.

This provision is spelled out in Article 14, paragraph 3.1 of Federal Law No. 255-FZ.

Article 14. “The procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits” of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” .

For 2014, the maximum permissible amount of income for determining the amount of temporary disability benefits is 624,000 rubles, for 2015 – 670,000 rubles. Thus, the upper income limit for any employee (for each place of work) who is accrued temporary disability benefits in 2016 will be 624,000 + 670,000 = 1,294,000 rubles. and average daily earnings – 1773 rubles.

Restriction 2. The presence on the employee’s certificate of incapacity for work (sick leave) of a note about the patient’s violation of the regime.

For example, an employee left the hospital without permission. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage (6,204 rubles from January 1, 2016).

Limitation 3. Limitations related to the duration of the insurance period (interests are discussed above).

Limitation 4. The benefit for caring for sick relatives has a number of restrictions on payment terms in accordance with Article 6, paragraph 5 of Federal Law No. 255-FZ.

Article 6, paragraph 5 “Temporary disability benefits, if necessary, to care for a sick family member, are paid to the insured person:” Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Dependence of payment of temporary disability benefits on the age of the sick relative.

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

the first 10 days are paid according to the employee’s average daily earnings, adjusted according to the length of his insurance period in the Social Insurance Fund of the Russian Federation;

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