The amount of temporary disability benefits.

There were no fundamental changes in the calculation of sick leave. The rules for calculating disability benefits do not change. In this article, we want to describe once again the basic rules that an accountant must follow.

Estimated period for sick leave in 2017

The billing period is 2 (two) calendar years until the moment when the insured event occurs. This rule applies to all employees except maternity leave employees. They can replace one and or two years, counting on the next previous ones.
It is beneficial if the amount of the benefit increases if the calculation periods are changed.

For what to do, the employee must write a statement. In the application, you must indicate the coming years. If there are earlier years, you cannot accept such a statement.

EXAMPLE OF CALCULATION OF HOSPITAL WITH A CHANGE OF YEARS IN THE DESIGN PERIOD

In early 2015, the employee went on maternity leave, and then on leave to care.
for a child under 1.5 years old.

In 2017, she went to work.

According to the hospital period, the illness was 7 days.

The employee went on maternity leave on January 15, 2015. It turns out that the period that we should take for the calculation - 2015 - 2016 - it did not work.

In the application for the calculation of the hospital employee asked to replace these two years 2013
and 2014. These years immediately precede the billing period. They can be used for calculation. Please note that these two years can be taken
"to replace". If the employee specifies 2012 and earlier, you cannot
take them into account as a replacement for the period.

You can explain to the employee which periods are best used for calculating sick leave. Even if this is not your direct responsibility.

Day earnings for sick leave in 2017

Sick leave benefit is calculated from the employee's actual earnings
for the billing period. There is a minimum and maximum earnings that cannot be exceeded. The minimum wage cannot be less than the minimum wage.

Calculation of daily earnings if the actual earnings are less than the calculation of the minimum wage

If the employee's actual earnings are less than the earnings calculated from the minimum wage, to calculate the daily earnings to calculate the sick leave benefit, you need to take the earnings calculated from the minimum wage and divide it by 730.

Calculation of daily earnings, if the actual earnings are more than the calculation of the minimum wage

To calculate the daily earnings of an employee, when calculating the amount of sick leave benefits, you need to take the actual earnings if it is greater than the earnings calculated from the minimum wage.

Check the employee's insurance record

If the employee's insurance experience is more than 6 months, take the earnings for the billing period and divide it by 730. Remember that there is a maximum limit: in the calculation for 2016, you can take only 718,000 rubles. If the employee's earnings are higher, alas, you are still limited to 718 thousand rubles.

If the employee has less than 6 months of insurance, take the actual earnings and divide it by 730. Use the limitation: for each full month of illness, do not prescribe more
1 minimum wage.

Minimum sick leave in 2017

We will receive the minimum sick leave payments if we take into account the average daily earnings calculated on the basis of the minimum wage.

In 2017, it is: minimum wage × 12 months × 2 years = 7,500 × 12 × 2 = 180,000 rubles.

If an employee works on a shorter schedule, earnings must be proportionally reduced.

If you are working in a region where area factors apply, do not forget
apply them.

EXAMPLE OF HOSPITAL CALCULATION WHEN EMPLOYEE EARNINGS
LESS MINIMUM

The young specialist got a job for the first time in January 2017. After 9 months, he provided a sick leave for 7 (seven) calendar days. Before the illness, the employee worked full time.

Billing period (standard): 2015-2016 These are the years when the employee did not work yet. Therefore, to calculate his sick leave, we take the minimum wage: minimum wage × 12 months.
× 2 years = 7500 RUB × 12 × 2 = 180,000 rubles.

Now we divide the minimum wage by 730. 180,000 rubles. : 730 = 246.57 rubles.

We check the experience of the employee. In the example, the experience is 9 months, which means that the employee is entitled to 60 of his earnings when paying sick leave. We count: 246, 57 rubles. × 60% = 147.94 rubles. This amount must be paid to the employee for each day of illness.

We calculate the amount of disability benefit:

number of days of illness × daily earnings = 147.94 rubles. × 7 days = 1035, 58 rubles.

Maximum sick leave in 2017

The maximum amount of sick leave payments for the billing period, subject to contributions
in the FSS has not only a minimum, but also a maximum limit.

for 2017 is - 718,000 rubles.

The maximum limit of average daily earnings for calculating sick leave benefits
for 2016 was 670,000 rubles.

If the actual earnings are more than the estimated base, equal to 718,000 rubles, then sick leave should be calculated according to the maximum value.

Let's calculate the maximum average daily earnings for sick leave benefits in 2017. So, in 2016 the maximum limit was 670,000 rubles, in 2017 - 718,000 rubles. This means that the average daily earnings will be: (670,000 rubles + 718,000 rubles): 730 days. = 1901.37 rubles.

Sick leave service ratio in 2017

For sickness benefits, daily earnings are multiplied by the number of sick days
and on the seniority ratio.

Table of experience coefficients for employees drawn up under an employment contract

Type of sick leave	Insurance experience	Seniority ratio
Worker illness, caring for a sick child in hospital, caring for a family member	8 years and more	100%
	From 5 up to 8 years	80%
	Up to 5 years	60%; 100% in the first 10 days
	8 years and more	50%
Outpatient care for a sick child (at home)	From 5 up to 8 years	80% for the first 10 days of incapacity for work; 50% for subsequent
	Up to 5 years	60% for the first 10 days of incapacity for work; 50% for subsequent
An employee's illness no later than 30 calendar days from the date of dismissal	Any	60%

Days of payment for sick leave by the FSS and the organization

The first three days of a regular sick leave are paid by the company, and the rest are paid by the fund. The FSS pays benefits for sick leave for childcare in full, but within the standard.

Standards for payment of sick leave for childcare FSS

Age of the child or close relative	How many days does the FSS pay
Child aged up to 7 years	The entire period of outpatient treatment or joint stay with the child in the hospital. Maximum - 60 calendar days per year. If the child's illness is included in a special list - 90 calendar days a year for all cases of caring for this child
Child aged from 7 to 15 years old	Maximum 15 calendar days for each case of outpatient treatment or joint hospital stay with a child. No more than 45 calendar days a year for all cases of caring for this child.
Another family member or child 16 years of age or older	Maximum 7 calendar days for each outpatient case. No more than 30 calendar days a year for all cases of caring for this family member

According to Article 5 of the Federal Law of December 29, 2006 N 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance," the provision of insured persons with benefits for temporary incapacity for work is carried out in the following cases:

1) disability due to illness or injury, including in connection with an operation to artificially terminate pregnancy or in vitro fertilization (hereinafter - disease or injury);

2) the need to take care of a sick family member;

3) quarantine of the insured person, as well as quarantine of a child under 7 years of age attending a preschool educational institution, or another family member recognized as legally incompetent;

4) the implementation of prosthetics for medical reasons in a stationary specialized institution;

5) follow-up care in the prescribed manner in sanatoriums located on the territory Russian Federation, immediately after inpatient treatment.

	Note: temporary disability benefits are paid to insured persons during the period of work under an employment contract, performance of official or other activities, during which they are subject to compulsory social insurance, as well as in cases when an illness or injury occurred within 30 calendar days from the date of termination of the specified work or activities or in the period from the date of the conclusion of the employment contract until the day of its cancellation.
	Take advantage of Calculator of temporary disability benefits

Step-by-step algorithm for calculating temporary disability benefits in 2017

Step 1 Determine the average earnings over two years

Determine the average earnings over two years

We take the average earnings for two calendar years preceding the year of the insured event (illness, maternity or childcare leave). For all insured events that occurred in 2017, the average earnings are determined based on payments for 2015 and 2016. Benefits accrued in 2017 are not included in the calculation of benefits this year.

At the same time, each time payments, taken into account in average earnings, should not exceed the maximum value of the base for contributions to the FSS of the Russian Federation for the corresponding year. That is, when calculating the average earnings for 2015, it is compared with 670,000 rubles (Resolution of the Government of the Russian Federation of December 4, 2014 N 1316), and for 2016 - from 718,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 N 1265). That is maximum earnings in 2017, which can be taken into account when calculating benefits, will be 1,388,000 rubles.

The average earnings include all payments to which were accrued insurance premiums.

Note! From January 1, 2017 insurance premiums are calculated and paid in accordance with Chapter 34 "Insurance premiums" of the RF Tax Code.

When calculating benefits for temporary disability, it is necessary to include a regional allowance in the total earnings for calculating the hospital, that is, the salary is taken into account taking into account the regional coefficient.

Sick leave payments in the previous two years are not included in the total earnings for calculating the benefit, because temporary disability benefits are not subject to contributions, regardless of who pays them - the fund or the company.

Earnings for two years are taken, including from the former place of work. In order to find out what salary the employee had at the previous place of work, he must bring a Certificate of the amount of salary, other payments and remuneration for two calendar years preceding the year of termination of work (service, other activity) or the year of applying for a certificate of the amount wages, other payments and benefits, and the current calendar year for which insurance premiums were charged, and on the number of calendar days in the specified period for periods of temporary disability, maternity leave, parental leave, the period of the employee's release from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation were not charged for the saved wages for this period, approved by order of the Ministry of Labor and Social Protection of the Russian Federation of April 30, 2013 N 182n.

Example

The employee was sick from January 9, 2017 to January 15, 2017, i.e. 7 calendar days. In 2015, she earned 580,000 rubles, and in 2016 - 750,000 rubles. The employee did not take sick leave and leaves at her own expense for the previous 2 years. Work experience - 9 years. To calculate the average earnings, we take for 2015 the amount of 580,000 rubles (since it is less than 670,000 rubles), and for 2016 we take only 718,000 rubles (since the employee's earnings of 750,000 rubles exceed the base for calculating insurance contributions to the FSS of the Russian Federation and we can take for the calculation only the size of the base for contributions to the FSS of the Russian Federation).

580,000 rubles + 718,000 rubles = 1,298,000 rubles.

Step 2 Calculate the average daily earnings

We calculate the average daily earnings

Average daily earnings are determined by dividing the accrued average earnings by 730 (part 3 of article 14 of Law N 255-FZ, clause 15.1 of the Regulation approved by the Government of the Russian Federation of June 15, 2007 N 375).

	Average daily earnings for accrual temporary disability benefits in 2017		Income for 2015 (maximum RUB 670,000) + income for 2016 (maximum RUB 718,000)

Benefits have increased since July 1, 2017. New sizes, examples of calculating child, maternity and hospital benefits in connection with the new value of the minimum wage are in the article.

From July 1, the federal minimum wage will be 7800 rubles. per month instead of the previous 7500 rubles. If your salary is tied to the minimum wage, do not forget to revise it. In addition, benefits will change from July 1, 2017. Sizes, examples of calculating new benefits, see this article.

Moreover, both of these situations can occur at the same time. The new minimum wage will also change the amount of the childcare allowance from July 1, 2017.

• RUB 7800
• the new size of the federal minimum wage from July 1, 2017.

Sizes and examples of calculating benefits from July 1, 2017: earnings below the minimum wage

Benefits are changing from 1 July 2017. But only the dimensions. The calculation in this case is usual, just take the minimum wage instead of the employee's salary. Use the size of the minimum wage, which is established on the day of illness or leaving on maternity leave (part 1.1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ). Starting from July 1, 2017, the minimum wage is 7800 rubles.

Example:

“The employee got sick on June 30th. So, use 7,500 rubles in the calculation. If July 1, then 7800 rubles. In this case, it does not matter for what periods the illness or the decree falls. The main thing is what month their first day fell on, that is, the insured event. If an employee at the time of illness or decree is working part-time, the minimum wage also needs to be recalculated. For example, if an employee works part-time, take 3900 rubles to calculate the allowance. (7800 rubles: 2) ".

If the actual average daily earnings of the employee for the last two calendar years is less than the minimum, then the allowance is determined based on the minimum wage. If regional coefficients are established in your region, the allowance calculated from the minimum wage must be increased by them (clause 11.1 of the Regulations, approved by the decree of the Government of the Russian Federation of June 15, 2007 No. 375).

When calculating sick leave, take into account the employee's insurance experience. In this situation, it doesn't matter what kind of earnings you use when calculating - actual or minimum.

Example:

“The employee was ill for eight calendar days, from July 14 to July 21, 2017 inclusive. The employee has been with the company since January 11, 2017, this is his first place of work. The settlement period is 2015–2016. The employee had no earnings during this period. His experience is more than six months. The employee first worked part-time and now works full-time. To calculate the allowance, you need to take a new minimum wage, and in full - 7800 rubles. The size of the sick leave will be: 7800 ₽ × 24 months. : 730 days. × 60% × 8 days × 1.3 = 1230.90 rubles. At the same time, the share of the company accounts for 461.59 rubles. (for the first three days), and the share of the FSS - 769.31 rubles. (for the remaining five days) ".

Benefits from July 1, 2017: examples of calculation with experience less than six months

Sick leave and maternity wages cannot be more than the minimum wage for a calendar month, taking into account regional coefficients, if the employee's experience is less than six months. That is, the allowance may be less - it all depends on the employee's actual earnings in the billing period.

Thus, first calculate the benefit based on actual or minimum earnings, and then based on the minimum wage. And pay the employee the lower of the two. Moreover, when calculating from the minimum wage, do not take into account the experience. Also, the amount of sick leave will not exceed the minimum wage if the employee violated the regime.

Example:

“Let's use the condition of the previous example. But suppose an employee came to the company in March. This means that his experience is less than six months. Let's calculate the maximum benefit amount: 7800 ₽: 31 days. × 8 days = RUB 2012.90, where 31 is the number of days in July, and 8 is the number of days of illness. This is more than 1230.90 rubles, which were calculated from the minimum wage. This means that the employee in this case needs to be credited 1230.90 rubles. "

Transitional benefits from July 1, 2017: sizes, calculation examples

If an employee is sick or the employee went on maternity leave before July 1, it is necessary to use the new minimum wage only if the amount of the benefit was limited by the minimum wage. That is, in a situation where the experience is less than six months. The exact algorithm depends on whether you consider sick leave or maternity leave.

Hospital... This benefit is accrued after the employee recovers. Therefore, you can immediately calculate it taking into account the new size of the minimum wage.

Example:

“The employee was sick from June 28 to July 4, 2017 inclusive (seven calendar days in total). The settlement period is 2015–2016. The employee works full time, regional salary ratios in the region have not been established. During 2015-2016, the employee had no earnings. At the time of illness, his insurance experience is less than six months. This means that the amount of the benefit cannot exceed the following amount: 7500 ₽: 30 days. × 3 days + 7800 ₽: 31 days × 4 days = 1756.45 ₽, where 30 days. and 31 days. - the number of days in June and July, and 3 days. and 4 days. - the number of sick days in these months. Now let's determine the minimum amount of the benefit. To do this, let's take the minimum wage for the date of the disease - June 28: 7500 ₽ × 24 months. : 730 days. × 60% × 7 days = 1035.62 rubles. This amount is less than 1,756.45 rubles. This means that the employee needs to be credited 1,035.62 rubles. "

Maternity... This benefit is paid before maternity leave. If the employee went into it before July 1, and it continues after, then the amount of maternity leave must be recalculated taking into account the new minimum wage and the difference must be paid in addition. At the same time, no statements from the employee are required.

Example:

“The employee went on maternity leave from June 5 to October 22, 2017 inclusive. She got a job in the company in February 2016. This is the first place of work. This means that at the time of her maternity leave, her experience is less than six months. The employee works full time, regional salary coefficients have not been established in the region. Before the decree, the accountant calculated the amount of the allowance as follows. The settlement period is 2015–2016. The employee had no earnings at that time. In this case, the minimum amount of daily earnings will be 246.58 rubles. (7500 ₽ × 24 months: 730 days). But since the length of service is less than six months, the amount of the benefit cannot be more than one minimum wage for a full calendar month. With a daily earnings of 246.58 rubles. the amount of the benefit will exceed the minimum wage in those months in which there are 31 days (246.58 days × 31 days = 7643.98 ₽). That is, in July and August. This means that during these months you need to pay 7,500 rubles. Moreover, there are 31 days also in October. Let's calculate the allowance for this month, as well as for other months during which maternity leave falls:

246.58 days. × 26 days. = 6411.08 ₽ (for June);

246.58 days. × 30 days = 7397.40 ₽ (for September);

RUB 7,500 : 31 days × 22 days = 5322.58 ₽ (for October).

This means that the amount of the maternity allowance will be:

6411.08 ₽ + 7397.40 ₽ + 7500 ₽ × 2 + 5322.58 ₽ = 34,131.06 rub. Since July 1, the minimum wage has increased to 7800 rubles. This means that the amount of the benefit for the period from July 1 must be recalculated. Maternity wages for July, August and October now do not exceed the minimum wage. An employee needs to pay the following amount: (7643.98 ₽ - 7500 ₽) × 2 + 246.58 ₽ × 22 days. - 5322.58 ₽ = 390.22 rubles. "

Sizes and an example of calculating the allowance for the care of the first child

Minimum limits have been set for childcare benefits. From February 1, 2017, the minimum monthly allowance for caring for the first child is RUB 3,065.69. And if the child is the second, third, etc. the amount of the allowance cannot be less than 6131.37 rubles. for a full month.

The minimum amount of the allowance for the care of the first child will change from 1 July 2017. The amount of the allowance will be 3120 rubles. (7800 rub. × 40%). But you need to use this value only if the vacation began on July 1, 2017 or later (part 1.1 of article 14 of Law No. 255-FZ, paragraph 23 of Regulation No. 375). At the same time, the minimum for calculating the allowance for the care of the second and subsequent children will not change - 6131.37 rubles.

Example:

“An employee goes on leave to care for her first child in the summer. The estimated period is 2015-2016. During this time, she was charged 142,901.12 rubles. There were no excluded periods. The monthly allowance based on actual earnings will be: 142,901.12 ₽: 731 days. × 30.4 days × 40% = 2377.12 rubles. Let's consider two situations. The first is that the nursing leave starts before July 1st. Let's calculate the amount of the monthly allowance based on the previous minimum wage: RUB 7,500 × 40% = RUB 3,000. The worker's child is the first. This means that the amount of the benefit cannot be less than 3,065.69 rubles. This amount is due to an employee for a full month, since it is more than 2377.12 rubles and 3000 rubles. The second situation - the vacation starts on July 1 or later. The amount of the benefit from the new minimum wage will be: 7800 ₽ × 40% = 3120 rubles. This is more than $ 30.69. Therefore, in this case, charge the employee 3120 rubles. per month".

Benefits from July 1, 2017: sick leave for calculating benefits from the minimum wage

In the lines "Average earnings for calculating benefits" and "Average daily earnings" of sick leave, indicate the amounts that you used when calculating benefits. That is, in the sick leave, indicate 187,200 rubles. and 256.44 rubles, if you counted the sick leave or maternity leave from the minimum wage. At the same time, give a detailed calculation of the allowance on a separate sheet.

Benefits from 1 July 2017: transition to electronic sick leave

On July 1, 2017, another amendment will come into force - the law on electronic certificates of incapacity for work (Federal Law No. 86-FZ of May 1, 2017). From this date, electronic sick leave will not be mandatory. But all clinics that connect to the information interaction system will be able to issue them. To work with e-sick, the company will need Personal Area at cabinets.fss.ru.

After the clinic and the employer connect to the electronic exchange, the employee decides whether to take the newsletter - paper or electronic. If an employee chooses a virtual sheet, he must give written consent to the doctors. The consent form has already been developed by the Ministry of Labor, but so far this is only a project.

At discharge, the employee will be told the sick leave number. With this number, he goes to the accounting department. The accountant enters the number into the database, finds out the necessary information for calculating the allowance and issues the allowance on such a sheet, as well as on the usual one.

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Temporary disability and maternity benefits are calculated in accordance with Federal Law No. 255-FZ of December 29, 2006. The calculation takes into account the insurance experience, the employee's earnings for the previous two years of the billing period, the current minimum wage. For BUH.1C, experts from 1C told how in the program "1C: Salary and Human Resources Management 8" edition 3 to calculate the temporary disability benefit in 2017, taking into account the change in the minimum wage from July 1, the employee's work schedule, including part-time work ...

In accordance with the Federal Law of December 29, 2006 No. 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory insurance" (hereinafter - Law No. 255-FZ), the disability benefit in the program is calculated in the following order:

The procedure for calculating sick leave

1. Determination of the settlement period, earnings taken into account when calculating benefits, and the calculation of average daily earnings.

For sick leaves with the date of onset of the disease in 2017, the calculation period is 2015 and 2016.

When calculating the allowance, all employee accruals for 2015 are taken into account, for the amount of which insurance premiums were accrued, but not more than 670,000 rubles. and all accruals for 2016, for the amount of which insurance premiums were accrued, subject to the limit of -718,000 rubles.

To calculate the average daily earnings, the amount of income taken into account should be divided by 730.

Example 1

Employee A.S. Gorodetsky in 2015 amounted to 750,000 rubles, of which 600,000 rubles were subject to insurance premiums. In 2016, earnings subject to insurance premiums amounted to 750,000 rubles. When calculating the average daily earnings: for 2015, 600,000 rubles are taken into account, since only this amount was charged with insurance premiums, and this value does not exceed the limit of 670,000 rubles; for 2016 from the accrued 750,000 rubles. only 718,000 rubles are taken into account, since the limitation is triggered; average daily earnings 1,805.48 rubles. (600,000 + 718,000) we obtain as a quotient from the division of the recorded earnings for the two previous years, 1,318,000 rubles. for the average number of days over two years 730 ((600,000 + 718,000) / 730).

2. Comparison of the calculated average daily earnings with the minimum

The minimum average daily earnings are determined similarly to the average daily earnings, but the minimum wage established on the date of the onset of disability, multiplied by 24 months, is taken as income for two years.

As of 01.01.2017, the minimum wage is 7,500 rubles established from 01.07.2016 by Federal Law No. 164-FZ of 02.06.2016. From 01.07.2017 Federal Law of 19.12.2016 No. 460-FZ sets the minimum wage equal to 7,800 rubles. *

Note:
* The dynamics of the minimum wage can be found on the BUKH.1C website.

Thus, in 2017, in the event of incapacity for work before 07/01/2017, the minimum average daily wage is 246.58 rubles. (7 500 rubles x 24? /? 730).

If a sick leave is issued for a period starting after June 30, 2017, then the minimum average daily wage is 256.44 rubles. (7 800 rubles x 24? /? 730).

Note, that the minimum average daily earnings depend on the employee's work schedule. The aforementioned minimum average daily earnings apply to full-time or reduced-time employees. If an employee is assigned a part-time or part-time schedule, then the minimum average daily earnings are reduced in proportion to the proportion of part-time work.

Recall that in accordance with Article 91 of the Labor Code of the Russian Federation, normal working hours cannot exceed 40 hours per week. For certain categories of citizens, Article 92 of the Labor Code of the Russian Federation establishes a shortened working week, which is the norm for the corresponding category. Article 93 of the Labor Code of the Russian Federation provides for cases when an employee may be allowed to work less than the established norm. When working on a part-time basis, the employee is paid in proportion to the time worked by him or depending on the amount of work performed by him.

It is in this case that the minimum average daily earnings should be multiplied by the part-time fraction.

In the program "1C: Salary and personnel management 8" edition 3, the part-time mode is set when setting Work schedule(menu Customization-> Employee work schedules, select a custom schedule, or Create new and Modify chart properties).

To set up the chart you need when the flag is set Part-time work select Part-time type switch Part-time work or Part-time work week.

In the block Work schedule indicates the number of planned working hours on a part-time basis (Fig. 1).

Rice. 1. Setting up a part-time schedule

At the same time, the program "1C: Salary and Human Resource Management 8" automatically determines the proportion of part-time as the ratio of the time norm for an incomplete schedule to the full time norm.

This is reflected in the calculation of the employee's salary by reducing the salary in proportion to the proportion of part-time.

Example 2

Employee A.S. Gorodetsky with a salary of 50,000 rubles and having a young child, in accordance with Article 93 of the Labor Code of the Russian Federation, works on a part-time basis, reducing the working day by one hour compared to the normal 8-hour duration. The part-time share is 7/8. When calculating salaries for January 2017, with a five-day standard of 136 hours and 119 hours for a part-time schedule, an employee's earnings are 43,750 rubles. (RUB 50,000 x x 119/136 or 50,000 rubles. x 7/8). When calculating the sick leave of an employee A.S. Gorodetsky with a disability that occurred in 2017 before July 1, the minimum average daily wage is 215.75 rubles. (246.58 x 7/8). If the illness occurs in the second half of the year, then the minimum average daily earnings of an employee with this mode of work will be 224.38 rubles. (256.44 x 7/8).

But in some organizations, local regulations, provisions on wages, the staffing table may provide for the already recalculated salary, taking into account part-time work with hourly time tracking (for example, types of wages Salary by the hour, Payment at the hourly rate).

In such a situation, to get the correct payroll calculation, you should not select the when setting up a part-time schedule, and for the correct calculation of the minimum average daily earnings of an employee, the share of part-time work must be indicated in the field Quantity HR document rates(fig. 2).

Rice. 2. Setting the "Number of bids" in the personnel document

If the type of payment is selected Salary by the hour or Payment at the hourly rate and the flag is set Calculate the rate on a different schedule, but the full-time schedule was not selected, then for calculating the salary, the salary is considered in full, and for calculating the sick leave, information on the proportion of part-time is taken from the field Quantity Personnel document rates.

When wages are paid by day (type of accrual Salary payment) and unset flag Calculate the rate on a different schedule- the specified number of rates is reflected both when calculating salaries and when calculating sick leave.

If the flag Calculate the rate on a different schedule is set when setting up a part-time schedule, a full-time schedule is selected, and at the same time the number of rates is also set in the personnel document, then in order to avoid conflicting data, information on the part-time share set when setting up a work schedule is considered priority.

In document Sick leave on the bookmark Payment field Part-time share is filled in automatically, but it can be corrected if necessary (Fig. 3).

Rice. 3. The "Fraction of incomplete time" field

3. Determining the amount of daily allowance

The amount of temporary disability benefit depends on the length of service and the reason for the disability. This follows from the provisions of Article 7 of Law No. 255-FZ. The same restrictions are established in Article 9 of the Federal Law of July 24, 1998 No. 125-FZ. At occupational disease or an accident at work, the amount of the benefit is 100% of the average earnings. Otherwise, the following scale is used to determine the percentage of seniority for the purpose of calculating benefits for illness or injury. Experience:

• from 8 years and more - 100%;
• from 5 to 8 years old - 80%;
• under 5 years old - 60%.

The employee's insurance experience is determined as of the date of the onset of the illness.

In the case of caring for a sick child, the percentage depends on the age of the child, on how the treatment is carried out - in a hospital or on an outpatient basis, and on the duration of incapacity for work (Article 11.2 of Law No. 255-FZ).

Percentage taking into account seniority is used to calculate the daily allowance. It should be multiplied by more / l-neck from the values:

• average daily earnings or
• minimum average daily earnings.

If, for some reason, the average daily earnings turned out to be less than the minimum, and at the same time the employee works in an area with special territorial conditions, then when calculating the daily allowance, the minimum average daily earnings are multiplied not only by the percentage of seniority, but also by the regional coefficient.

4. Limiting the amount of daily allowance if there are grounds

The daily allowance is limited to the maximum daily allowance if the employee has less than six months of experience and / or a violation of the hospital regime is registered on the certificate of incapacity for work.

In the latter case, the restriction is applied starting from the day the employee violates the regime. If, at the date of the onset of the illness, the employee's experience was less than six months, then the limitation applies in all months of the illness.

note, if in the previous two years this employee did not have income or it was small, then the restriction simply will not be required, because the daily allowance will already be calculated based on 60% of the minimum wage. After all, the experience of less than six months falls into the conditions on the scale of experience up to 5 years.

The amount of the maximum daily allowance is calculated for each month separately, as it depends on the number of days in the month. The maximum daily allowance is calculated using the formula:

(Minimum wageNSRK) / number of calendar days in the month of incapacity for work,

where: RK - regional coefficient.

The maximum daily allowance in 2017 subject to restrictions (for RK = 1) is shown in Table 1.

Table 1

No. p/ NS	Month	Days in a month	Minimum wage, rub.	Restriction, rub.
	September

5. Determining the amount of the benefit

The calculated daily allowance is multiplied by the number of sick days.

Changes in the form of a certificate of salary for the calculation of sick leave

As a reminder, from 01.01.2017 the payment of compulsory insurance premiums is carried out in accordance with the legislation on taxes and fees.

When applying for the allocation of funds for the payment of insurance coverage from this date, you must submit a certificate - a calculation of the amount of salary, other payments and benefits for two calendar years, and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave , parental leave on a new form, approved. by order of the Ministry of Labor of Russia dated 09.01.2017 No. 1n.

The amendments are effective from 06.02.2017. Previously, the reference form was used, approved. by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n.

FSS pilot project

The gradual reform of the social insurance system began on 01.07.2011. The Social Insurance Fund of the Russian Federation (hereinafter - the Fund) came up with an initiative to modernize the procedure for payment of benefits for temporary disability, motherhood and childhood. This proposal was supported by the Ministry of Health and Social Development of Russia and the Government of the Russian Federation.

The system of payment of benefits is changing. Gradually, instead of the current "credit" system, which uses the mechanism of payments by the employer of benefits to insured persons on account of payment of insurance contributions to the Fund, it is planned to go everywhere to the direct appointment and payment of benefits by the Fund (its regional branches).

The new direct payment mechanism eliminates the possibility of insurance fraud and makes it possible to reduce the risk of non-payment of benefits to insured citizens to zero, if, for example, an enterprise's accounts are seized, it is in the process of bankruptcy or liquidation.

The number of test regions participating in the pilot project is gradually increasing.

From 01.07.2017 to direct payments of benefits from the Social Insurance Fund, in accordance with the Decree of the Government of the Russian Federation of 12.12.2016 No. 1427, 13 more regions will be transferred - see table 2.

table 2

Geography pilot project

No. p/NS	Region	Date of joining the FSS pilot project
	Karachay-Cherkess Republic and Nizhny Novgorod region
	Khabarovsk Territory, Astrakhan, Kurgan, Novgorod, Novosibirsk and Tambov Regions
	Crimea and Sevastopol
	Republic of Tatarstan and Belgorod, Rostov and Samara regions
	Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions
	Adygea, Altai, Buryatia, Kalmykia, Altai and Primorsky Territories, Amur, Vologda, Magadan, Omsk, Oryol, Tomsk and Jewish (autonomous) regions

The funds of the program "1C: Salary and Personnel Management 8" edition 3 allow you to keep records of accruals and benefits to the participants of the pilot project. To do this, you need to configure Accounting policy organizations indicate the date of transfer of payment of benefits to the Social Insurance Fund (Fig. 4).

Rice. 4. Setting up the accounting of accruals and benefits for the participants of the FSS pilot project

From the editorial board
At a lecture in 1C: Lectures on May 11 "Calculation and accounting of benefits at the expense of the FSS in" 1C: Salary and personnel management 8 "(ed. 3)" 1C experts will demonstrate practical examples of calculating and accounting for sick leave, maternity leave, childcare benefits and other payments at the expense of the FSS. This lecture will be held in video format. For more details, see the 1C: ITS website

A sick leave is a document certifying a good reason for the absence of an employee at the workplace. It is issued during pregnancy, during illness, if it is necessary to care for a child or for other reasons prescribed in regulatory legal acts. This document serves as the basis for the payment by the employer of a certain amount of money. At the same time, the procedure for calculating sick leave changes every year.

The amount of funds intended to pay for sick leave does not have a fixed rate. The amount of payment is calculated based on the average salary of the employee and his insurance record. In this case, the calculation scheme will look like this:

1. Addition of the amounts received by the employee every month during the last 2 years of employment.
2. Finding the average daily earnings. In this case, the amount received in the first paragraph is divided by the number of days in 2 years.
3. Multiplying the result obtained in the second paragraph by the number of working days that the employee spent on sick leave.

When calculating sick leave, the length of service is taken into account.

Calculation of sick leave according to the minimum wage

The length of service is taken into account in the sick leave in accordance with the minimum wage (minimum wage). Moreover, its calculation corresponds to the following scheme:

• If the employee's experience does not exceed six months, then each month of sick leave will cost no more than 1 minimum wage.
• An employee whose work experience is from 3 to 5 years receives a coefficient equal to 0.6.
• An employee with 6 to 8 years of experience deserves a 0.8 share.
• A person who has worked for more than 8 years is awarded a coefficient equal to 1.

The calculation scheme becomes clearer if you look at its example.

According to the sick leave in 2017

The sick leave is calculated in accordance with the following example:

1. Terms of calculation... Two working years (2016 and 2017) gave Krotkov an income of 308,000 rubles. His work experience is 5 years. His sick leave lasted 12 days.
2. Calculation formula... 2016 - 366 days. 2017 - 365 days. From which the amount of payment after sick leave for Krotkov corresponds to the following example: 308,000: 731 days * 12 * 0.6. Total Krotkov will receive 3,033 rubles 65 kopecks.

The procedure for paying sick leave

Payment for sick leave at the expense of the employer is made taking into account 3 days from the moment of illness of the employee. The subsequent period is paid by the FSS. If the purpose of sick leave is caring for a child, the employer does not participate in its payment. This responsibility falls entirely on the FSS.

The amount of money intended for sick leave payments is calculated and received by the employee along with wages or advance payments. This takes into account the time of their payments. If the salary is earlier than the advance payment, the sick leave will be paid with it.

The accountant first of all checks the correctness of filling out the sick leave. If he noticed errors in the execution of the document, the sick leave is not paid to the employee until he provides a correctly completed sick leave form. Despite the receipt of papers certifying the absence of a person at work for a good reason, cash not all citizens can get sick leave. Sick leave is paid in the following cases:

• The person works officially at the enterprise. An exception is the work contract.
• The employee is officially registered with an individual enterprise. Also, except for the work contract.
• The employee works under a contract and at the same time in this document there is a clause on the provision of a social package.
• A citizen on a voluntary basis transfers funds to the FSS.
• A person requiring sick leave is a member of a cooperative.

If a person does not fit any of these criteria, then the sick leave is not paid to him. Sick leave payments are not made under the following circumstances:

• The work of an employee is regulated by a work contract.
• The treatment regimen was disrupted during the illness.
• The patient's outpatient record does not contain records of his condition.
• The sick leave was issued by a medical institution operating without a license.
• The sick leave was extended for more than a month, but the medical commission did not give an opinion on this.
• A certificate of incapacity for work was issued, but the patient was not prescribed treatment.
• The sick leave date is incorrect.
• The employee was suspended from work and at the same time his salary was not saved.
• The employee's injury was the result of a criminal offense.
• The enterprise is idle.

In order for an employee to receive a payment, documents must be submitted to the FSS to pay for sick leave. Their list includes:

• A certificate of incapacity for work, supplemented by a certificate with the calculation of benefits.
• Salary information for a given billing period.
• Personal income tax-2, containing data for the last 2 years.
• Employment contract and book.
• Salary certificate from other employers.
• A handwritten statement, where the amount of funds required to pay for sick leave must be indicated.
• Calculation made in accordance with Form 4 of the FSS, taking into account the payment of insurance coverage.

The purpose of these documents is to confirm the status of a person eligible for temporary disability benefits. In addition, on their basis, the required payment is calculated. Personal income tax is withheld from the results obtained.

Another rule for paying sick leave applies to those who have worked at the enterprise for less than 2 months. These employees must present to the employer a certificate from the previous place of work, which will confirm their income for the last 2 years. The amount indicated in it will be taken into account when calculating the payment.

The sick leave is calculated by the accountant within 10 days from the moment the employee provides the sick leave. After that, its payment is made. It takes place no later than the next day of receipt of wages.

Maximum sick leave pay

A limited amount is allocated for the temporary work ability allowance. For a month, an employee in 2017 cannot receive more than 72,000 rubles. And the maximum amount of sick leave payment during the year is 755,000 rubles.

What is included in the calculation of sick leave

Based on the information presented, we can conclude that the calculation of sick leave is carried out taking into account the average wage and length of service of the employee. At the same time, years are taken into account as the worked experience, and not months and days. Also, when making a payment, they pay attention to where the injury was received. If its receipt is the result of the production process at the enterprise, then the sick leave payment will be equal to 270,000 rubles.

When calculating wages, calendar days of the year are taken into account in full. That is, the calculations include weekends, holidays, and non-working days.

What else a temporarily disabled person should know about

Even if an employee falls ill during his vacation, he should see a doctor. Having received a sick leave, he has the right to ask for an extension of the leave for as many days as indicated on the certificate of incapacity for work. Sick leave during vacation is paid in the same way as if a person had to work at that time.

If a person works in several organizations, he has the right to receive sick leave payments in each of them. In case of illness of an employee who terminated the contract with the organization, he is also entitled to disability benefits. It is paid taking into account a coefficient of 0.6 if the employee falls ill within 30 days after the termination of the contract.

There are a few interesting facts about sick leave abroad, which strongly distinguish the foreign system of calculating benefits from the Russian:

1. There are no sick people in the USA. The fact of payment for a specific number of days is prescribed there in the contract. Thus, 38% of Americans are left without temporary disability benefits.
2. In Israel, only 18 working days spent on sick leave are paid per year. If the employee has not been sick all year, then these days are postponed. But you cannot save more than 90 days. In addition, the first day of illness is not paid, for the 2nd and 3rd days only 50% is paid. The sick leave is fully compensated starting from the 4th day.
3. Germany provides its citizens with the opportunity to be sick for 3 days without applying for a sick leave. This fact does not affect their income in any way.

The system for calculating sick leave in the Russian Federation is enclosed in a strict framework provided for by Federal Law No. 255-ФЗ dated December 29, 2006 "On mandatory social insurance in case of temporary disability and in connection with motherhood. " Thus, in order to be guaranteed to receive sick leave payment, you need to follow the rules.