Excluded periods from the billing period. The number of calendar days taken into account in the billing period for sick leave

The first three days at the expense of the enterprise are paid only according to the sheet marked “primary”. If two "primary" sheets are presented, then there are two insured events, and the company pays twice for three days. The mistake is double payment of days at the expense of the company. Issues related to sick leave Question #1. Is it necessary to recalculate the sick leave if at the time when the person was sick, there was an increase in salary? No, it doesn `t need. Takes into account average earnings for the previous two years, so the change in the current salary is not taken into account. If an additional payment was made for the period from which sick leave is considered, then the payment must be increased. Question number 2.

Online journal for an accountant

Federal Law No. 255-FZ of December 29, 2006), and the question of which periods are excluded from the calculation of sick leave for BiR does not arise. Learn more about how to calculate maternity benefit. Non-insurance periods Let's say right away that this term has nothing to do with excluded periods from sick leave.

First of all, this is the time when a person served or worked in:

armed forces;
FSKN;
FSIN, etc.

This activity must be documented. This period of time is called non-insurance because during the time of work in these departments per person insurance premiums are not paid, but, according to the law, they are included in the length of service, including for calculations related to temporary disability.

Periods excluded when calculating sick leave

To determine the amount of the allowance due to her, the following calculations should be performed:

Calculate the amount of income received in the previous two years. In 2015, she earned 470,000 rubles, and in 2018 - 525,000 rubles, respectively, in just two years, 995,000 rubles were received.
Calculate the average daily earnings: 995000 / 730 = 1363 rubles.
Determine the amount of the allowance for each day: 1363 x 0.8 \u003d 1090.4 rubles.
Find out the total amount of benefits for sick days: 1090.4 x 20 = 21808 rubles.

Thus it is Avdeeva E.N. is supposed to pay 21,808 rubles, of which 3,271.2 rubles is deducted directly by the enterprise where she works, and the rest of the funds - from the budget of the Social Insurance Fund. The principle of excluded periods when calculating sick leave It is extremely important to determine the excluded periods when calculating sick leave.

Excluded days (periods) for calculating sick leave

When calculating the allowance due to her, a two-year period is taken, including 2015 and 2018, during which she took sick leave several times: in 2015, the total duration of sick days was 17 calendar days, and in 2018 - 21 calendar days. These days will be deducted from the two-year period when calculating benefits. Thus, the number of days that will be taken into account in the billing period will be: 365 + 366-17-21 = 693 days.

Attention

Possible errors Mistake Features Accounting for excluded periods and using the wrong number of days for calculations The calculation of sick leave should be based on the income that the employee received for the previous two years of illness. In this case, calendar years are taken as the basis, from which no days are excluded. Also, the extra day in a leap year is not taken into account.

How to take into account excluded periods when calculating sick leave

When paying for "children's" sick leave, you will have to be more careful. A disability certificate for caring for a sick child under the age of 7 years will be issued for the entire period of illness without any time limits. But be careful: the procedure for paying for "children's" sick leave has remained the same!< … Зарплата за апрель: не ошибитесь в дате transfers of personal income tax because of May holidays This year the first "portion" of May holidays will last 4 days (from April 29 to May 2 inclusive).
If your company has a payday on the 1st or 2nd, you will have to pay your April salary ahead of schedule - April 28th. On the same day, you need to withhold personal income tax.< … Главная → Бухгалтерские консультации → Больничные Актуально на: 17 февраля 2016 г.
The maternity allowance and the child care allowance are calculated on the basis of the average earnings of the employee.

What periods are excluded from the calculation of sick leave

Labor Code of the Russian Federation). Please note that the procedure for calculating temporary disability benefits differs from the above. It has no exclusion periods by which to reduce billing period(Part 3, Article 14 of the Law of December 29, 2006 No. 255-FZ). Non-insurance periods on the sick leave In the column "Non-insurance periods" on the sick leave, completely different information is indicated, and not the days that are excluded from the calculation of the sick leave.
Here, the periods of passage by the employee should be noted. military service, service in the internal affairs bodies, the State Fire Service, etc. (Clause 66 of the Procedure, approved by Order of the Ministry of Health and Social Development of June 29, 2011 No. 624n). Of course, if there were any in the life of an employee. An example of calculating the number of days in the billing period Sales manager Kiseleva A.N.
applied for maternity leave in February 2016.

Excluded periods when calculating sick leave in 2017-2018

Misrecording of time spent caring for a sick relative The allowance for caring for a sick family member is paid for a certain number of days, which is limited to: no more than 90 days - children under 7 years old, no more than 45 days (and 15 for each special case) - children under 15, no more than 30 days (and 7 days for each individual case) - other family members. Not taking into account the length of service when calculating benefits from the minimum wage Minimum daily allowance is calculated by multiplying the minimum wage at the onset of illness by 24 (months) and dividing by 730 (days). The resulting amount is multiplied by 1, 0.8 or 0.6 depending on the duration insurance experience worker.
Wrong calculation of sick leave for a terminated employee When calculating sick leave for an employee who was fired less than 30 days ago, he average salary multiply by a factor of 0.6.

Do I need to subtract sick days from 730 when calculating sick leave

The amount of payment is determined by the formula: P \u003d SDZ × Kdb ×% O, where: P - the amount of the benefit; SDZ - the average daily earnings of an employee; Kdb - the number of sick days; %O - the percentage of payment, determined based on the employee's length of service. At the same time, the algorithm for calculating SDZ in case of illness and sick leave for pregnancy and childbirth (M&R) is different:

When determining SDZ for illness, the formula is used:

SDZ \u003d D / 730, where: D - the amount of income for 2 calendar years, preceding the onset insured event(SS); 730 - a constant number of days in the billing period. Accrual example sick leave see here.

The calculation of SDZ for BiR is carried out according to a similar formula, but the indicator 730 is dynamic:

SDZ (BiR) \u003d D / (730 (or 731 or 732) - ID), where: ID - excluded days for calculating sick leave. The list of excluded periods is given in clause 3.1 of Art.

Non-insurance periods excluded from the calculation of sick leave

The amount of benefits due to an employee is directly affected by his insurance experience.
The calculation of average earnings is based on all payments for the previous two calendar years for which insurance premiums were accrued.
The calculation of the sickness benefit is based on the average income received by the insured person for the two years preceding the illness.
Mean Definition daily wage is made by dividing the total accrued for reporting period earnings for 730.

Replacement Cases Women who claim maternity benefits have the option of replacing one or two years with any other years they have been in employment.

For example, as an assessor in court, a witness, an expert, a translator, a member of an election commission, etc. EXAMPLE Accountant Kopteeva filed an application with a request to provide her maternity leave from March 2017. The estimated time for determining her benefits is the period of 2015 and 2016.

During these two years, she had moments when she took a sick leave:

in 2015 - 12 calendar days;
in 2016 - 23.

These days should not be taken into account when calculating benefits in 2017. As a result, the number of days in the billing period of the employee will be: 365 + 366 - 12 - 23 \u003d 696. See also "How to pay sick leave for child care under the new rules."

Reason for refusal to pay sick leave can be:

intentional harm to one's own health;
commission by an employee of an intentional offense.

When calculating sick leave, are there excluded days?

It is better to pay off tax debts before May 1. Otherwise, potential and existing counterparties will see information that the company owes the budget for a whole year.< … Сдача СЗВ-М на директора-учредителя: ПФР определился Pension Fund finally put an end to the debate about the need to represent form SZV-M in relation to the head-single founder. So, for such persons you need to pass both SZV-M and SZV-STAZH!< … Сверьте зарплаты работников с новым МРОТ С 01.05.2018 размер федерального МРОТ составит 11 163 рубля, что на 1 674 рубля больше, чем сейчас. А это значит, что работодатели, оплачивающие труд своих работников по минималке, должны с 1 мая поднять им зарплаты. < …

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The maternity allowance (M&B) is generally equal to the average earnings. In this regard, the calculation is carried out only for working women and military personnel (paid in the amount of allowance). For non-working mothers (dismissed by reduction, students), the amount of the payment is equal to fixed amount established by law for each year, taking into account annual indexation.

The B&D manual is lump sum payment . In addition to the amount of earnings, the final amount of the benefit is influenced by several more factors: the duration of the sick leave according to BiR, the number of non-working days for the billing period due to temporary disability, and other components.

The procedure for calculating maternity sick leave and B&R benefits is regulated federal law No. 255-FZ dated December 29, 2006 "On the obligatory social insurance in case of temporary disability and in connection with motherhood".

The procedure for calculating sick leave for pregnancy and childbirth

In 2017, the principle of accrual maternity allowance unchanged from previous years. The calculation is still the same. for the previous two calendar years, however, compared to previous periods, the following values change:

billing period- in 2017 it 2015-2016.
the minimum amount of payment - due to the increase in the minimum wage from July 1, 2017;
the maximum amount of the benefit - based on the change in the base for calculating insurance premiums in the FSS.

The amount of the payment is determined by a simple formula after the provision of a certificate of incapacity for work (sick leave) for pregnancy and childbirth to the accounting department. If a woman works part-time for at least two years, the allowance for each job is calculated separately and independently of each other.

Formula for determining the amount of payments

The amount of maternity benefit (P) can be calculated using the following formula:

P \u003d SDZ × T,

SDZ- average daily earnings for the billing period (calculated using an additional formula);
T- the number of days of maternity leave (taken from the sick leave provided at the destination of the payment - that is, the employer).

To calculate benefits, it is important to correctly determine average daily earnings(SDZ). It is equal to:

SDZ \u003d SZ / Dn,

NW- total earnings for the entire billing period, when calculated in 2016 - the average salary for 2014 and 2015, from which the employer paid insurance premiums (i.e. the entire "white" salary, which is taken by the employer from the 2-NDFL form) ;
day- the number of calendar days in the billing period.

The billing period is always taken equal to two full calendar years prior to going on maternity leave.

Its duration Days = 730 days in the general case, and 731 days, if one of the calculation years turns out to be a leap year (for those who are going on vacation in BiR in 2016, the calculation years will be 2014 and 2015 - they are not leap years, which means that the calculation period will be 730 days).
From this value, if necessary, it is necessary to subtract the number of days on sick leave for the indicated years and in the previous decree, if any (the so-called "exception periods").
During this period, it takes into account total income of SZ.

Attention

If necessary, a woman can replace one or both years with earlier ones (for example, 2013 and 2012), provided that her average earnings increase after the replacement. Replacement is allowed only if the woman was on maternity leave and/or parental leave in at least one of the previous two calendar years.

The influence of a woman's insurance experience

The duration of the insurance experience of a woman in itself does not affect the amount of benefits. Even if the expectant mother worked for employment contract just a few days before going on maternity leave, she will receive an allowance for BiR from the insurance premiums paid for previous years of work (or rather, from the equivalent “white” salary received by them).

The amount of the benefit does not depend on the insurance period of the employee (unlike other payments for temporary disability) - but only on condition that work experience exceeds six months.

With an insurance period of up to 6 months, maternity pay is accrued in the amount of 100% average salary.
With an experience of less than 6 months, the B&R benefit will be calculated based on the minimum wage(7,500 rubles after July 1, 2016).

Foreign citizens who work in Russian companies, B&R allowance and other social benefits are calculated in the same way according to the legislation of the Russian Federation.

How many sick days are paid

According to Russian legislation, depending on the characteristics of the course of pregnancy and childbirth, maternity sick leave can last:

140 days - with the normal course of pregnancy (based on 70 days before and 70 - after childbirth);
156 days - in case of complications during childbirth (70 - before and 86 - after, a second sick leave is issued for 16 additional days);
194 days - with multiple pregnancy (84 days before delivery and 110 - after).

When you go on maternity leave, all sick days are paid at a time - from the first to the last. According to the law, after the end of the decree, a woman can immediately go on parental leave. If a woman does not rush to go on maternity leave and continues to work after a period of 30 weeks of pregnancy, then her allowance will be calculated in a reduced amount.

It is a fairly compact tool. On the tab "Requisites LN"(meaning sick leave) you need to fill in the following columns:

Dates of sick leave (from what date to what date).
In the graph "Type of Disability" choose "Pregnancy and childbirth".
If necessary, check the box next to "Statement of the employee on the change of years of accounting for earnings"(the column is used for those cases when the employee had no earnings or it was small for the billing years due to the previous decree).

On the tab "Conditions of calculation" also fill in the required fields. For parameter "Experience" several values \u200b\u200bare given here, because using the same calculator, ordinary sick leave is also calculated (for example, sick leave for caring for a sick child). You need to specify the most appropriate value of experience.

Attention

After carefully filling in all the fields, you can click the button "Calculate". If the initial information was entered correctly, then the amount of the payment will correspond to what the accounting department at the enterprise calculated (also, as a rule, using specialized programs).

An example of calculating maternity benefits in 2016

Practical examples will help you understand the intricacies of calculating benefits, calculating the average salary and deducting days spent on sick leave.

Here it should be said in advance that out of the two settlement years, the woman did not work at all for some time, then earnings are taken into account only for the time actually worked.

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From average earnings

Regardless of the date from which a woman goes on maternity leave in 2016, she will receive benefits in the same size. Consider an example.

Employee A. has been working at the enterprise since October 1, 2013. She was issued a maternity leave from December 23, 2015. If she goes on maternity leave from this date, the calculation years will be 2013 and 2014. At the same time, the monthly earnings of A. in 2013-2015. was 35,000 rubles, for part of 2013 (until September inclusive) she did not receive a salary. She has not been on sick leave and on maternity leave over the years.

Then the amount of maternity leave for ordinary births will be equal to:

140 days × (15 × 35,000 rubles) / 730 days = RUB 100,684.93

at the same time, the salary for 2014 (12 × 35,000 rubles = 420,000 rubles) does not exceed the size of the insurance base (624,000 rubles in 2014).

Attention

However, it is much more profitable for A. to go on maternity leave from January 2, 2016, since in this case her salary for the fully worked year 2015 will be taken into account.

For example, employee N. went on her first maternity leave in 2014. The calculation years for calculating the BiR allowance were 2012 and 2013.

Attention

When leaving for the second decree from unfinished parental leave in 2016, she had to use 2014 and 2015 as settlement years, but during this period of time she had no income. How to be in this situation?

When moving from maternity leave to maternity leave for the previous two years, a woman usually has no earnings. The periods of being in the previous decree are excluded - during this period of time, the mother does not receive anything. In order to increase the estimated earnings, a woman is given the right to replace one or both of the calculated years.

Then N. can do the following:

submit an application at the place of work to terminate parental leave;
immediately write an application for granting her maternity leave (if she has a sick leave on hand);
the payment for BiR will be calculated by N. also using 2012 and 2013, as for the first decree (after all, only in these years she had earnings from all previous years);
maternity allowance is calculated according to the usual principle (see examples above);
when calculating the amount of the monthly payment for child care (40% of salary) after the end of maternity sick leave, 2012-2013 will also be used again.

Conclusion

The calculation of the maternity allowance is made based on sick leave filled out by a doctor antenatal clinic. The amount of the benefit is equal to 100% of the average salary for the previous two calendar years. This takes into account the number of days spent on sick leave over the years, and other data.

Attention

The B&D allowance is calculated for all women working under an employment contract. Other categories of persons (mothers dismissed due to the liquidation of the organization, or students) are paid according to other rules - in a fixed amount.

The calculated allowance in 2016 cannot be less than minimum value:

RUB 28,555.40 when going on vacation in BiR between 01/01/2016-06/30/2016;
RUB 34,520.55 when going on maternity leave between 07/01/2016-12/31/2016

If, according to the calculation, the payment is more than the possible maximum in 2016 (256,027.40 rubles for 140 days of sick leave), then the benefit is reduced to the stipulated maximum

With a small salary or experience less than 6 months. the B&D benefit is calculated based on the size of the current minimum wage. A woman, whose earnings for the accounting years were insignificant due to being on a previous decree, is allowed to change the years for those during which her wages were accrued.

The most common benefits compensated by the FSS are benefits for temporary disability, for caring for a family member, for pregnancy and childbirth, as well as monthly for caring for children under 1.5 years old. All of them have their own differences in the calculation. This also applies to the billing period. In the article we will talk about the days excluded from the calculation of the sick leave, we will give examples of the calculation.

For some benefits, there are so-called non-insurance periods. Below, for comparison, calculations by types of benefits will be given in order to consider the differences between them regarding the non-inclusion of certain days when calculating average earnings. Further, for convenience, it will be abbreviated as SDZ. And the average salary is SZ.

Payment for common illness

Produced during illness or injury, including when:

termination of pregnancy;
in vitro fertilization.

In these cases, the FSS issues compensation starting from the 4th day of illness. Costs 1 to 3 are borne by the company. When calculating payments, insurance experience is taken into account. This is the period of time in which insurance premiums were paid for the employee. How accruals depend on the number of years of service is shown below.

The calculation of the hospital benefit is carried out in accordance with the algorithm by which the values are multiplied:

Percentage of experience.
Calendar days during disability.

Calculation of average earnings per day

Accountable payments:

Actually, the income itself.
Prizes accrued.
Travel money.
Vacation accruals.
Financial assistance not exceeding 4 thousand rubles.

The algorithm by which SDZ is calculated:

SDZ in 2017 = (SZ 2015 + SZ 2016): 730

730 days for a common illness is a constant number, independent of the specific number of days in a year.

The value of SZ should not be more than limit value. The table shows the data taking into account future calculation examples.

The calculation of SDZ must be correlated with both the smaller and the largest values indicated in the law. SDZ in 2017:

SDZ size, rub.
Maximum	Minimum
1 901,37	246,57
Payment
((670 000 +718 000) : 730)	7500 x 24 months: 730

Example 1 Mechanic Semyonov A.B. was ill from 01/17/2017 to 01/23/2017 inclusive. His insurance experience is 7 years. SDZ - 823.57 rubles.

SDZ taking into account the experience:

823.57 x 80% = 658.86

Amount payable from the company:

658.86 x 3 = 1976.58

Amount of payment from the FSS:

658.86 x 4 = 2635.44

total amount

1976.58 + 2635.44 = 4612.02 rubles

When calculating benefits directly from the employee himself, there are no non-insurance periods for calculating SDZ.

Paying for family care

Sick leave is also paid when caring for family members of the employee. Below are the nuances that relate to the number of paid days.

Who is being cared for	How are they treated	sick days	Total days per year
Children under 7	outpatient; together in hospital	Not limited	No more than 60
including, in case of illness from the List No. 84n *	outpatient; hospital	Not limited	No more than 90
Children from 7 to 15 years	outpatient; hospital	No more than 15	No more than 45
Disabled children up to 15 years	outpatient; hospital	Not limited	No more than 120
HIV-infected up to 15 liters	hospital	Not limited	Not limited
Children up to 15 liters with: with post-vaccination complication; with malignant tumors	outpatient; hospital	Not limited	Not limited
Other diseases	outpatient	No more than 7	No more than 30

* List of the Ministry of Health and Social Development dated February 20, 2008 No. 84.

There are differences in the amount of benefits depending on the age of the patient and the type of treatment.

Compensation during pregnancy and childbirth

Calculation features:

When calculating FDD for 2 years, the number 730 does not act as a divisor. When 1 year was a leap year, the divisor will be 731.
When an employee wishes, he can ask that other years in which the base is a large value be taken to calculate the SDZ. For example, if in 2 accounting years the woman was on maternity leave, and on the previous 2 days she went to work.
The provision on the dependence of payments on the length of service does not apply to the calculation of maternity leave. 100% of the salary is always taken into account.
The calculation of SDZ does not include days that relate to the location:

on sick leave;
on decree;

Example 2 Seller Nikolaeva N.V. maternity leave in May 2017. Before this event, she was on maternity leave, and sat with a child up to one and a half years in 2015-2016. But Nikolaeva N.V. wrote a statement, asking to take into account the salary for 2013 and 2014 when calculating the SDZ.

Nikolaeva N.V. for 2013 earned - 350,500 rubles, for 2014 - 370,500 rubles. During this time, Nikolaeva N.V. was on sick leave 2 times. In 2013 - 10 days, in 2014 - 20 days.
In fact, the sum of days for two years is 730. 30 days will be excluded.
As a result, the number of days for the calculation will be: 730 - 30 = 700 days.
SDZ is equal to (350500 + 370500): 700 = 1030
Benefit for pregnancy and childbirth Nikolaeva N.V. will equal:

1030 x 140 days = 144200 rubles.

When calculating the maternity benefit, the days that are related to sick leave are excluded from the total number of days included in the billing period. All payments are from Social Security.

Monthly assistance provided when caring for a child under 1.5 years old

Paid to any family member who actually cares for the child. Its size is 40% of the NW.

The allowance is calculated according to the algorithm:

SDZ is calculated. SZ for 2 years is divided by the number of calendar days, excluding periods of stay:

on sick leave;
on decree;
on vacation with a child under 1.5 years old;
during the period of release from labor activity with the preservation of payment.

SDZ is multiplied by 30.4 and by 40%.

Example 3 Manager Kolesnikova I.K. planning a leave to care for a child up to 1.5 years old in May 2017. Her career began in December 2014. In 2015, she was on maternity leave.

The sum of days for calculation is 365 + 366 = 731. Subtract 140 days from this period. 731 - 140 = 591
Earnings 2015 - 425,000.55 rubles, 2016 - 331,551.76 rubles.
425000.55 + 331551.76 = 765552.31 rubles
SDZ \u003d 756552.31: 591 \u003d 1280.12 * 60% \u003d 768.07 rubles.
The allowance is equal to: 768.07 x 30.4 x 40%. = 9339.73 rubles.

Comparative table of accruals relating to non-insurance periods

Accruals relating to non-insurance periods:

Disability category	Withdrawals from insurance period	Who pays
The worker himself	No	3 days - enterprise, others - FSS
Family member care	No	FSS
Pregnancy and childbirth	sick days; care for children up to 1.5 years; exemption from work with pay	FSS
Child care up to 1.5 years	Also	FSS

Typical mistakes when accruing

Mistake #1. Payment of benefits related to the illness of relatives.

As can be seen from Tables 5 and 6, the time during which a worker can expect to receive compensation for caring for sick relatives is limited. But the issuance of a sick leave as such does not depend on these restrictions. To keep track of the days that need to be paid, should accounting service. Although absenteeism on days subject to the restriction will be considered missed for a good reason, they will not be paid. The mistake is the full payment of the period corresponding to the sick leave.

Mistake #2. The benefit to the dismissed employee must be calculated at the rate of 60%.

If an employee quits and an illness or injury occurs during the next thirty calendar days, the company is obliged to pay him the days of absenteeism. In this case, his insurance experience is not taken into account, he can only claim 60% of the SZ. At the same time, the duration of the working capacity is not limited. An error is the payment of sick leave in full.

In order to calculate the amount of sick leave due to an employee, the billing period must first be determined. It represents the time period during which average income worker. The legislation defines as the billing period for sick leave payment two years that were before the year in which the illness began. The exact number of days to calculate is 730 days, and this number does not change even in case of a leap year. There is also no exclusion from the calculation of any days. In the absence of earnings in the billing period or if it is too small, the minimum wage is taken as the basis. Staying on maternity leave during the billing period gives the right to make a replacement when calculating sick leave to make a replacement for the years before this leave.

Non-insurance periods excluded from the calculation of sick leave

Who is obliged to pay monthly allowance a woman to care for a child up to 1.5 years old, if at the time when she was on her next labor leave, she was fired due to the liquidation of the organization? When a company is liquidated, benefits are paid by social security authorities from the day following the dismissal. Question number 3. When an employee falls ill during downtime and their illness continues after the downtime has ended, will they be compensated? Illness time due to downtime should not be paid.

Attention

An exception is the situation when the disease began before the downtime and continued on or after it. Question number 4. Is the time of disability paid if the illness began on vacation, and immediately after it the dismissal was made due to the end of the fixed-term contract? Yes, it is paid.

The reason here is the fact that the disease began before the moment of dismissal. Question number 5.

Online journal for an accountant

Labor Code of the Russian Federation). Please note that the procedure for calculating temporary disability benefits differs from the above. It does not contain excluded periods by which the billing period could be reduced (p.

3 art. fourteen

Info

Law of December 29, 2006 No. 255-FZ). Non-insurance periods on the sick leave In the column "Non-insurance periods" on the sick leave, completely different information is indicated, and not the days that are excluded from the calculation of the sick leave. Here, the periods of the employee's military service, service in the internal affairs bodies, the State Fire Service, etc., should be noted.

(Clause 66 of the Procedure, approved by Order of the Ministry of Health and Social Development of June 29, 2011 No. 624n). Of course, if there were any in the life of an employee. An example of calculating the number of days in the billing period Sales manager Kiseleva A.N. applied for maternity leave in February 2016.

How to take into account excluded periods when calculating sick leave

Who is being cared for How are they treated Sick days Total days per year Children under 7 on an outpatient basis; together in a hospital Not limited Not more than 60, including, in case of illness from the List No. 84n* outpatient; hospital Not limited Not more than 90 Children from 7 to 15 years outpatient; hospital Not more than 15 Not more than 45 Disabled children up to 15 years outpatient; hospital Not limited Not more than 120 HIV-infected up to 15 liters hospital Not limited Not limited Children under 15 years with: with post-vaccination complications; with malignant tumors on an outpatient basis; Hospital Not limited Not limited Other outpatient diseases Not more than 7 Not more than 30

Periods excluded when calculating sick leave

In this case, the amount of average daily earnings is determined by dividing the amount of earnings by the number of calendar days in the billing period. But the billing period must be reduced by excluded days for calculating sick leave (part 1 of Art.
3.1 Art. fourteen

Important

Law of December 29, 2006 No. 255-FZ). Let's see what periods are excluded when calculating sick leave in 2016. These are periods such as:

periods of temporary disability;
maternity leave;
parental leave;
periods of release of the employee from work with full or partial preservation of wages in accordance with the legislation of the Russian Federation, provided that insurance contributions to the FSS are accrued on the salary.

It's about on periods of performance by an employee of state and public duties (Article 170 of the Labor Code of the Russian Federation). For example, the duties of a juror, a member of an election commission, etc. (art.

Excluded days (periods) for calculating sick leave

Incorrect recording of time spent caring for a sick relative The allowance for caring for a sick family member is paid for a certain number of days, which is limited to: no more than 90 days - children under 7 years old, no more than 45 days (and 15 for each individual case) - children up to 15 years, no more than 30 days (and 7 days for each individual case) - other family members. Not taking into account the length of service when calculating the benefit from the minimum wage The minimum daily allowance is calculated by multiplying the minimum wage at the time of the onset of illness by 24 (months) and dividing by 730 (days).

The amount received is multiplied by 1, 0.8 or 0.6, depending on the length of the employee's insurance period. Incorrect calculation of sick leave for a dismissed employee When calculating a sick leave for an employee who was fired less than 30 days ago, it is necessary to multiply his average salary by a factor of 0.6.

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The basis for this is the employee's stay in the years preceding the occurrence of the insured event on leave related to pregnancy, childbirth or childcare. Replacement is made if, as a result of it, a woman can receive a larger allowance.

Recording pregnancy and childbirth To calculate the allowance due to employees who plan to go on leave due to pregnancy and childbirth, you should focus on the following formula: (SZn1+SZn2) / (731-excluded calendar days) x 140 Where: (SZn1+SZn2) Sum of average earnings for the previous two years. 140 The period for which benefit is paid. The amount of the considered average earnings for each year should not exceed maximum value the base from which they start when calculating insurance premiums to the FSS: in 2015 it was 670 thousand rubles, in 2018 - 718 thousand rubles.

How many days to divide earnings when calculating benefits: 730, 731 or 732

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Main page → Accounting consultations → Sick leave Actual as of: February 17, 2016 The maternity allowance, as well as the childcare allowance, are calculated based on the average earnings of the employee.

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Accounting and calculation of sick leave

Below, for comparison, calculations by types of benefits will be given in order to consider the differences between them regarding the non-inclusion of certain days when calculating average earnings. Further, for convenience, it will be abbreviated as SDZ.

And the average salary is SZ. Payment for a common illness It is made during an illness or injury, incl.

Do I need to subtract sick days from 730 when calculating sick leave

The settlement period for determining the allowance is 2014-2015. During these 2 years, she had periods of temporary disability: in 2014.

- 10 calendar days, in 2015 - 22 calendar days. These are the excluded periods when calculating sick leave in 2016. Therefore, the number of days in the employee's billing period will be 698 calendar days (365 days + 365 days - 10 days - 22 days).

Example of Calculation of Maternity Benefit Replacing Years in Benefit Calculation If the employee(s) billing period used to calculate maternity, childcare, or sickness benefits includes maternity or parental leave child, then, upon application, one or both years of this billing period may be replaced by earlier ones. But this is possible only if such a replacement of years leads to an increase in the amount of the allowance (Art.

The mistake is double payment of days at the expense of the company. Issues related to sick leave Question #1.

Is it necessary to recalculate the sick leave if at the time when the person was sick, there was an increase in salary? No, it doesn `t need. The average earnings for the previous two years are taken into account, so the change in the current salary is not taken into account.

If an additional payment was made for the period from which sick leave is considered, then the payment must be increased. Question number 2.

Do I need to subtract sick days from 730 when calculating sick leave in 2017

When calculating the SDZ for the allowance for caring for a child up to 1.5 years old, the days that fell on maternity leave were deducted from the number of actually worked days. The entire amount of the benefit goes to the expense of social security. comparison table accruals relating to non-insurance periods Accruals relating to non-insurance periods: Disability category Withdrawals from the insurance period Who pays The employee himself No 3 days - enterprise, other - Social Insurance Fund Caring for a family member No Social Insurance Pregnancy and childbirth days of illness; care for children up to 1.5 years; decree; exemption from work with payment of the Social Insurance Fund Care for children under 1.5 years old The same Social Insurance Fund Common Mistakes when accruing Error No. 1. Payment of benefits related to the illness of relatives. As can be seen from Tables 5 and 6, the time during which a worker can expect to receive compensation for caring for sick relatives is limited.

It is calculated and paid in calendar days, and the amount of the benefit depends on seniority employee. In the material we will tell you which periods are excluded when calculating sick leave 2019 when calculating the length of service and when determining average earnings.

Length of service and non-insurance period on sick leave

According to part 1 of article 7 255-FZ, the amount of sick leave payment depends on the employee's insurance experience and is:

100% of average earnings with more than 8 years of experience;
80% - from 5 to 8 years;
60% - less than 5 years;
with an experience of less than 6 months, sick leave is paid based on the minimum wage.

The calculation of the length of service must include all the time intervals when the employee worked. Such time intervals are determined according to the work book.

You should also include in the calculation the duration of service in the army, police, Ministry of Emergency Situations and other formations where there are military or special ranks. It is these periods that are called non-insurance and are indicated separately in a special field of the disability certificate. Military service may not be listed in work book. In this case, use a military ID to confirm the service life.

Example

Polikarpov M.A. passed the sick leave, confirming the time of disability from 23.04. until 04/25/2018. The following periods are indicated in the work book:

09/01/2009 - 06/15/2014 - studying at the university;
07/01/2014 - 06/30/2015 - military service (12 months);
07/01/2015 - 03/31/2017 - work at Delta Plus LLC (1 year 9 months);
04/03/2017 - to the present - work at Kompaniya LLC (11 months 50 days).

Training is not included in the insurance experience, for the rest of the periods we get:

1 year;
12 + 9 + 11 = 31 months = 2 years 7 months;
50 days = 1 month 20 days.

The total insurance experience of an employee is 3 years 8 months and 20 days. Therefore, the allowance will be paid in the amount of 60% of the average earnings.

Excluded days for calculating sick leave

The amount of the allowance is calculated according to the following formula:

730 is the number of calendar days in the settlement interval, the data of which are used to determine the average earnings (part 3 of article 14 255-FZ). This indicator is unchanged. The billing period is the two years preceding the one in which the disability occurred.

The allowance is paid for all calendar days of illness, including holidays and weekends.

Maternity allowance: excluded periods when calculating sick leave (2018)

To calculate the number of days by which the amount of income should be divided when calculating the average daily earnings, a special procedure is applied when calculating benefits:

on pregnancy and childbirth;
caring for a child up to 1.5 years.

The number of calendar days in a year is taken into account whether it is a leap year or not (Letter of the FSS of the Russian Federation dated 03.03.2017 No. 02-08-01 / 22-04-1049l). That is, if, for example, 2016 falls into the estimated time, then the number of days in it should be taken equal to 366. Thus, if an employee goes on maternity leave in 2019, and the estimated period is taken for 2016-2017, then the number calendar days for the specified time interval will be equal to 731 (365 + 366).

From the number of calendar days included in the calculation, the following should be excluded:

sick days, maternity leave, parental leave,
the time of the employee's release from work with the preservation of earnings (partial or full), if insurance premiums were not accrued on this payment.

Example

Semenova Irina Petrovna passed on 04/25/2018 a certificate of incapacity for work during parental leave. The calculation period for calculating the allowance is 2016 and 2017. During this time, she was twice on sick leave: