Payment of sick leave in 2016, main provisions, changes and registration procedure.

How is sick leave paid in 2016 depending on length of service?

The latest amendments to federal legislation on the issue of temporary disability and maternity were made in 2014.

According to the law, an employee’s work experience of more than 8 years is paid in full. If the length of service is from 5 to 8 years, an employee on sick leave or on maternity leave receives 80% of the full amount. With an experience of up to 5 years, only 60% of the funds are paid.

A bill has now been proposed to increase sick leave pay, so that even those with less than five years of work experience receive monetary compensation of at least 80%. Unfortunately, this project has not yet been considered by the State Duma.

Sick leave payment is calculated only on the basis of official salary data. Therefore, many workers are faced with underpayments for sick leave.

What an employee needs to know about sick pay in 2016

1. Sick leave must be provided to the employer within 6 months from the date of recovery. Without providing sick leave, you will not receive money.
2. If you get sick within 1 month after your dismissal, you can count on sick pay from your previous employer in the amount of 60% of the average salary.
3. You can receive sick pay in 2016, even if it is not you, but a child or another family member who gets sick, and you need to care for him for some time.
4. Sick leave is paid even if you have not earned any income over the last 2 years. Simply, sick leave payments for 2016 will be calculated from the minimum wage.

What an employer needs to know about paying sick leave in 2016

1. The first three days of sick leave are paid by the employer, starting from the 4th - by the Federal Social Insurance Fund of the Russian Federation
2. The territorial body of the Pension Fund of the Russian Federation provides information about the salary from the previous place of work, provided that the employee himself cannot provide a certificate of income.
3. Sick leave pay is paid along with your salary or advance payment.
4. If an employee falls ill on vacation at his own expense or while under arrest, sick leave is not paid.

Editor: Igor Reshetov

The sick leave calculator from the Kontur.Accounting service will help you calculate the amount of benefits. The calculator is available for free and without registration. To calculate the amount of payments on a certificate of incapacity for work you must:

1. On the “Initial data” tab, enter the dates from the sick leave.
2. On the “Pivot Table” tab, enter information about the employee for the last 2 years (or previous years, if the employee wrote an application to change years). Designate the regional coefficient and indicate the share of the rate for part-time employment.
3. On the “Results” tab, indicate the employee’s length of service and find out the amount of sick leave.

The calculation will take a few minutes. If you are an employee, add our calculator to your “Bookmarks” to make sick leave calculations if necessary. If you are a company accountant, you will appreciate the ease of working with the calculator. Kontur.Accounting has many other convenient tools for accounting and payroll.

Free calculators for sick leave, maternity leave, and vacation pay are our open access widgets. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 30 days of operation are free for all new users.

Calculation rules: sick leave in 2018

In 2018, the rules for calculating sick leave benefits will not change. But we remember the statement about changing the years that the Ministry of Labor made back in 2016.

When calculating benefits, the accountant uses the amount of earnings for two years (from January to December) before the year in which the injury, maternity leave or illness occurred. For the calculation, payments are taken for which insurance premiums were calculated, i.e. periods of illness, caring for sick family members or an infant are excluded. And there is a separate rule for employees who were on maternity or child care leave in these previous two years. They may replace one or both years of a pay period with previous years if doing so would increase benefits. Previously, the FSS allowed the replacement of years with any earlier years. But in 2016, the Ministry of Labor clarified that replacement is possible only for the next few years. If the employee wrote an application to change the years to earlier years, then ask her to rewrite the application.

Payment of benefits is made for the entire period of illness for which the sick leave is issued. But there are exceptions that are listed in paragraph 1 of Art. 9 No. 255-FZ dated December 29, 2006.

Example. How to choose a billing period for sick leave.

The company employee was on maternity leave, and then on maternity leave in 2016 - 2017. In June 2018, she goes to work, in August she falls ill and, after recovery, takes sick leave from August 17 to August 24—eight calendar days.

The employee went on maternity leave in February 2016 and did not work for almost the entire billing period (2016-2017). She is writing an application to change the years to 2012-2013, when she had a leadership position and a high salary. But in connection with new clarifications from the Ministry of Labor, the accountant asked her to rewrite the application to change the years to 2013-2014.

After this, the accountant made calculations in two ways: based on earnings for 2013-2014 and based on earnings for 2015-2016. At the first calculation, the benefit turned out to be greater, and it was assigned to the employee.

How to calculate daily earnings in 2018

There is a minimum and maximum earnings, the boundaries of which cannot be violated. To calculate daily earnings in 2018, you need to divide the taxable income for 2016 and 2017 by 730 days and compare it with the minimum and maximum values.

The minimum wage is calculated according to the minimum wage. Since May 2018 it has been 11,163 rubles. If an employee works part-time, then earnings should be reduced accordingly. If a multiplying factor is used in the region, then it must be applied. In the basic part, the minimum average daily earnings in 2018 will be 367 rubles (11,163 rubles * 24 months / 730 days).

The maximum earnings are limited by the maximum amount of payments for the year with which contributions to the Social Insurance Fund are paid. For 2017 this is 718,000 rubles, for 2018 - 815,000 rubles. Thus, the maximum daily earnings in 2018 will be (718,000 + 815,000) / 730 = 2,100 rubles.

If an employee’s daily earnings are below the minimum, then sick leave is calculated based on the minimum wage. If earnings exceed the maximum, then the established maximum amount is used to calculate sick leave.

How does the amount of sick leave depend on length of service in 2018?

The amount of sick leave benefits also depends on the employee’s length of service. The list of documents to confirm the insurance experience is given in section 2 of the Rules for calculating and confirming the insurance experience.

• If the employee’s work experience is less than six months, then you first need to calculate the average daily earnings and compare it with the minimum wage. Average daily earnings are calculated using the formula: employee’s total earnings / 730 days. Daily earnings according to the minimum wage are 367 rubles. The benefit is issued based on the amount of average daily earnings, which turns out to be greater.
• If the employee’s work experience is from six months to 5 years, then the average daily earnings are multiplied by 60%. At the same time, it is important to ensure that the average daily earnings are not higher than the maximum.
• If the work experience is from 5 to 8 years, then the average daily earnings must be multiplied by 80%. We also compare the average daily earnings with the maximum.
• And if the employee’s work experience is more than 8 years, then to calculate sick leave we take 100% of the average daily earnings. We also monitor the amount of daily earnings.

All this is true when an employee is sick himself, caring for a sick child in the hospital, or caring for an adult family member at home. If an employee was caring for a sick child at home, then for the first 10 days of sick leave he receives the amount of average daily earnings multiplied by the percentages indicated above, and for subsequent days of sick leave, regardless of length of service, the employee receives 50% of daily earnings.

Sick leave is accrued even if the employee left the company and then fell ill within 30 days and opened a sick leave. Then, regardless of length of service, when calculating sick leave, we multiply the average daily earnings by 60%.

There are also limits on which sick leave is paid for caring for a child or other family member:

• If the child is under 7 years old, then 60 days of care per year are paid (or up to 90 days per year, depending on the disease).
• If the child is between 7 and 15 years old, 45 days of care per year and no more than 15 days for each case of illness are paid.
• If the child is over 15 years old, no more than 30 days per year and no more than 7 days for each case of illness are paid. The same applies to adult relatives who need care due to illness.

An example of calculating sick leave to care for a sick child

An employee brought sick leave to the accounting department to care for a child from April 10 to April 23, 2018 (14 calendar days). The child is 5 years old; in 2018, he was sick for the first time and received treatment at home. The employee has three years of experience, and the accountant calculated benefits for the first 10 days of illness based on 60% of earnings, and the next 4 days based on 50% of earnings. Earnings for 2016 amounted to 420,000 rubles, and for 2017 - 480,000 rubles. These amounts are less than the maximum limits.

The benefit for the first 10 days will be:

(420,000 + 480,000) / 730 * 60% * 10 days = 7,397.26 rubles.

The benefit for the next 4 days will be:

(420,000 + 480,000) / 730 * 50% * 4 days = 2,465.75 rubles.

Total benefit amount: 7,397.26 + 2,465.75 = 9,863.01 rubles.

Calculation of sick leave in 2018 on video

What days does the Social Insurance Fund and the enterprise pay for?

The insurer pays for the first three days of sick leave in the event of an employee’s illness or injury. The fund pays for the subsequent days of illness of the employee or the entire period of sick leave if the employee was caring for a sick family member.

Kontur.Accounting is a convenient online service for collaboration between an accountant and a company manager. Keep records in our service, calculate salaries and sick leave, send reports. The first 30 days of work are free for everyone!

How is the minimum wage for sick leave in 2016 taken into account when calculating?

A bill to increase the minimum wage to 7,500 rubles has already been submitted to the State Duma, but while it is being considered, the minimum wage currently stands at 6,204 rubles. When preparing the calculation for sick leave in 2016, the minimum wage must be taken into account in a number of cases. In this article we will tell and show with specific examples how and when this needs to be done. In addition, below is a convenient calculator for calculating sick leave payments.

Note! The law on increasing the minimum wage was adopted and from July 1, 2016 it is 7,500 rubles.

Minimum wage for calculating average earnings.

To calculate temporary disability benefits, you need to determine the employee’s average earnings for 2 calendar years (as a general rule, the year preceding the year in which the employee fell ill; we’ll talk about exceptions in more detail in one of the following articles).

Based on the results of this calculation, the average monthly salary of an employee may be less than 1 minimum wage. This can happen for various reasons. For example, if the employee was not previously employed at all, or the employee received a salary less than the minimum wage. In such cases, for the purposes of calculating temporary disability benefits, the monthly average earnings are recognized as equal to the minimum wage. This is discussed in Part 1.1. Art. 14 of Federal Law No. 255-FZ.

Limitation of benefits for employees with less than 6 months of experience.

The amount of benefits paid to an employee depends on. So, according to Part 6 of Art. 7 of Federal Law No. 255-FZ, workers with insurance coverage of less than 6 months can receive temporary work capacity benefits of no more than 1 minimum wage for 1 full month. Accordingly, when calculating sick leave benefits for several calendar days, the maximum benefit amount cannot exceed the average daily earnings calculated from the minimum wage in proportion to the number of days of incapacity.

Examples of calculations for sick leave based on the minimum wage in 2016.

Let’s say an employee whose total insurance coverage is less than 6 months falls ill. The illness period is 10 days from 01/21/2016 to 01/30/2016.

To calculate average earnings, we take 2 calendar years preceding the disease, that is, 2014 and 2015.

Case 1. The average employee’s earnings are less than the minimum wage.

If the employee did not have earnings in previous years or the average monthly earnings did not exceed the minimum wage, in this case the calculation of benefits should be made taking into account Part 1.1. Art. 14, based on average earnings equal to the minimum wage.

Thus, the amount of sick leave payments under the above conditions will be made as follows:

1. Calculation of earnings for the billing period: 6204 (minimum wage) x 24 (months) = 148,896 rubles
2. Calculation of average daily earnings: RUB 148,896. / 730 days = 203.97 rubles, where: 730 - number of days for the billing period.
3. Calculation of average daily earnings taking into account length of service: 203.97 x 60% = 122.38 rubles.
4. Calculation of the amount of payments for the period of incapacity: 122.38 x 10 days. = 1223.8 rub.

where: 10 days - days of temporary disability, and 60% - the amount of benefits depending on the length of insurance coverage. In this case, the insurance period is less than 5 years, so the benefit is paid in the amount of 60% of average earnings.

Case 2. The average employee’s earnings significantly exceed the minimum wage.

For example, over the previous 2 years (billing period), the employee earned 300,000 rubles. We will calculate the amount of sick leave payments taking into account the previously stated conditions.

300,000 rub. / 730 days x 60% x 10 days. = 2465.8 rub.

Taking into account the fact that the employee’s length of service is less than 6 months, it is necessary to check compliance with the rule of Part 6 of Art. 7 about not exceeding the amount of payments calculated in proportion to the minimum wage for 1 full month.

To do this, you need to make another calculation, based on the minimum wage, using the following formula:

6204 rub. / 31 days x 10 days = 2001.3 rub.

As you can see, the amount of payments calculated based on actual earnings exceeded the minimum wage, therefore, according to the rules of Part 6 of Art. 7 the employee should be paid only 2001.3 rubles.

Case 3. The average employee’s earnings slightly exceed the minimum wage.

For example, over the previous 2 years, an employee earned 200,000 rubles. Calculation of benefits based on actual earnings:

200,000 rub. / 730 days x 60% x 10 days. = 1643.8 rub.

Since this amount does not exceed 2001.29 rubles, the rule of Part 6 of Art. 7 does not apply, and the employee must be paid sick leave benefits in the amount of 1643.8 rubles.

As a general rule, sick pay in 2016 is calculated based on the average earnings and the number of calendar days of incapacity for work. But what seems simple at first glance, in practice causes a lot of difficulties. The rules for paying sick leave in 2016 have many nuances that sometimes do not allow the average person to make the calculation correctly. Let's look at the situation using a specific example.

Example #1

An employee of the Vesta company, Klara Lazareva, was on sick leave for 8 calendar days in October. Her salary is 85,000 rubles. per month. In her opinion, the employer should transfer 21,935.48 rubles to her during her period of incapacity. She calculated this amount as follows: 85,000 rubles/month. : 31 days of October x 8 days of illness = 21,935.48 rubles.

The health care facility issued the following electronic sick leave for her:

In fact, the employer paid Lazareva only 11,344.64 rubles and made the following calculation:

Who is right in this situation?

Of course, the sick leave form used by the employee is correct according to this example:

Why did Lazareva receive so little? Let's turn to Russian labor law to find the answer to this question.

How is sick leave paid in 2016?

If we consider the specific situation given earlier as an example, then payment of sick leave in 2016 by the accounting department will be carried out as follows:

Step 1: determining the average earnings of employee Lazareva K. for the last 2 years (this period must be taken into account for the purposes of calculating sick leave payments)

The employee worked at this enterprise for 2 years and 6 months. and her average earnings over the last 2 years were 755,000 rubles. and 906,450 rub. respectively.

IMPORTANT: the legislator limited the size of the base for calculating sick leave in 2016 to 1,772.60 rubles.

What is the maximum sick leave limit?

The maximum sick leave payment in 2016 is 1,772.60 rubles. in a day. It is calculated as follows:

(624,000 rub. + 670,000 rub.) / 730 days = 1,772.60 rub./day, where

624,000 rubles – the maximum amount of accepted average earnings for 2014,

670,000 rubles – the maximum amount of accepted average earnings for 2015,

730 days is the accepted duration of 2 years for calculation purposes (365 days per year).

Thus, we find that payment for sick leave in 2016 cannot be made in an amount exceeding 1,772.60 rubles. for 1 calendar day of illness.

Let's return to our example: for citizen Lazareva, this value is 2,275.96 rubles. in a day. What should I do?

The legislator foresaw such a situation and clearly stated the following rule: if the average daily earnings of an employee for the purpose of calculating payments during incapacity for work exceeds the maximum value, then the calculation must be made taking into account the normalized limit. In practice, this means that the Vesta accountant will take into account the employee’s earnings within the range of 1,772.60 rubles/day.

Step 2: calculating the benefit amount taking into account average daily earnings and the number of sick days

In our case, the performer was sick for 8 calendar days and she is owed 1,772.60 rubles/day x 8 days = 14,180.80 rubles.

But before you pay the amount received, you should remember that sick leave is paid based on length of service. Let's check what Lazareva's continuous work experience is for the purposes of calculating disability payments:

Klara Lazareva has been working at Vesta for 2 years and 6 months. This is her second job. Before that, she worked for 3.5 years at the Elektronika enterprise. Her total experience is 6 years. What does the law dictate to the accountant given this new data?

Insurance period for calculating the amount of sick leave benefits

Although legislators plan to change the gradation of sick leave percentage depending on length of service, the following scale is usually used:

• 100% of benefits will be received by employees with work experience of 8 years and above.
• 80% of payments are due to employees with 5 - 8 years of experience
• 60% will go to those employed with less than 5 years of experience

The calculated period of service is subject to change. The Ministry of Labor offers:

As you can see, there is a tendency to increase the length of service required to pay sick leave. By 2029, only employees with 15 or more years of sick leave insurance coverage will be able to receive 100%. What do legislators want to achieve with these initiatives?

Why do they increase the length of service to calculate the percentage of sick leave?

The creator of this project to increase the length of service to obtain 100% sick leave argues his position as follows:

• The bill will stimulate official employment with the payment of wages “in white”
• new regulations optimize upcoming expenditures from the social insurance fund for disability benefits

But let's return to our example and see how legislative initiatives will affect the amount of benefits for employee Lazareva K.? The last amount of sick leave we calculated was 14,180.80 rubles, but will the employee be able to receive it in full?

Clara's insurance experience is 6 years. It turns out that sick pay for her will be calculated taking into account a coefficient of 0.8, i.e. in the amount of 80% of the previously obtained value. Lazareva will receive only 11,344.64 rubles.

Now we know, in order to understand how sick leave is paid for 2016, we need to operate with the following values ​​and data:

• what is the maximum limit on sick leave?
• what is the minimum sick pay in 2016
• what percentage of sick leave is due for length of service
• how to calculate average earnings for sick leave
• what days does the period of incapacity include?

Perhaps it’s worth mentioning separately the minimum wage for sick leave. Let's look at this option using another example.

How to fill out a sick leave certificate for an employer

Minimum limit for sick leave in 2016

Example No. 2

Loader Skvortsov Pavel, vegetable depot No. 2, Moscow, was sick for 11 days. He was issued a ballot in accordance with all the rules of 2016 - there was no violation of the regime. A visual calculation will show how sick leave is paid when the average earnings are insufficient or the work experience is insignificant.

In our case, the loader’s insurance work experience is 5 months. What does the law require?

If the employee’s insurance coverage is less than 6 months, then disability benefits should be calculated based on the minimum wage for 2016. This will be the minimum sick pay in 2016.

For Skvortsov P. it will be 6,204 rubles/month. (2016 minimum wage) or 203.97 rubles/day (6204x24/730). Total payable to the loader: 203.97 rubles/day x 11 days = 2,243.67 rubles.

In what other cases will sick leave be paid in 2016 based on the minimum wage? The law requires the use of the minimum salary for sick leave if:

• there is no official income in the period of calculating average earnings
• average earnings for the calculation period turned out to be below the “minimum wage”
• The employee's insurance period for sick leave is less than 6 months
• violation of the regime during the period of incapacity was recorded
• the employee missed a mandatory medical examination
• the employee became incapacitated due to intoxication

For clarity, let's consider a situation where an employee worked at the enterprise for more than 6 months, but his actual average earnings turned out to be below the minimum limit.

Example No. 3

Aksenova Alevtina Georgievna got a job as a hairdresser 9 months ago. In October 2016, she fell ill and brought in sick leave with a period of incapacity for work of 5 days. We will show you how sick leave is paid in this case using a detailed calculation.

The average earnings of master Aksenova for 2 years amounted to 88,000 rubles (over the past 2 years, she worked only for the last 8 months, when her monthly salary was 11,000 rubles). It turns out that her average daily earnings are 88,000/730 = 120.55 rubles/day. But according to the law, this value cannot be less than the minimum limit equal to 230.97 rubles/day. (2016 minimum wage in the amount of 6,204 rubles x 24 months / 730 days = 230.97 rubles / day). Thus, when calculating sick leave payments, the accountant will take the value of 230.97 rubles. and will pay Alevtina Georgievna 1,154.85 rubles. during the period of incapacity.

By the way, it would not be amiss to dwell on the issue of determining the length of insurance for sick leave: not all periods are included in it according to the usual rule.

Insurance period for sick leave: rules for calculation and confirmation

To be able to calculate how much sick leave is paid since 2016, you need to know the percentage of payment depending on the length of service of a particular employee. The higher the length of service, the more the employer will transfer during the period of incapacity. Are all periods of work included in the insurance period and what are the features of its calculation in 2016?

Federal laws and the Rules of the Ministry of Health have determined the following procedure for calculating the length of insurance for paying sick leave:

• The employee’s employment is recorded in full months and years
• month for calculation is 30 days
• The insurance year for sick leave is 12 months
• periods of insurance experience are summed up together
• breaks are taken into account if the employee maintained insurance
• last day of service – eve of illness

IMPORTANT: insurance and length of service are different concepts; the length of service includes only those periods when the employee was insured and deductions were made for him.

Data on experience are indicated in this section of the form:

Let's look at an example of how sick leave is calculated in 2016, taking into account the current procedure for accounting for length of service.

Example No. 4

Olga Borisovna Kopylova was officially employed at Yuventa LLC from November 10, 2009 to October 15, 2012. Then, from November 12 to February 8, 14, she was an individual entrepreneur. For this period, she did not enter into an insurance agreement with the Social Insurance Fund, and, therefore, did not pay contributions. On December 2, 2013, Olga Borisovna was employed at Sam-byt LLC, and on February 8 of the following year she went on maternity leave and immediately after that she took out maternity leave to care for a child under 1.5 years of age. Having interrupted her previously arranged leave, Kopylova returned to work in early October 2015. In the period from February 8 to February 18, 2016, she was on sick leave due to illness. On February 19, she went to work and presented a sick leave certificate, drawn up in accordance with all the rules.

The following periods will be included in the calculation of Olga Kopylova’s length of service:

• 2010 and 2011 in full
• 10 months completely (December 09 and from Jan to Sep 2012)
• 21st day of November 09
• 15 days of October 12

In total, for the period from November 10, 2009 to October 15, 2012, the insurance period was 2 years 11 months. 6 days

• 2 full years 2014-15
• full month of January 16
• 30 days Dec. 13
• 7 days February 16

The time spent working as an individual entrepreneur will not be taken into account by the accountant, since Kopylova’s contributions were not paid for this period.

The employee’s insurance period for the purposes of calculating sick leave benefits will be 5 years 1 month 13 days.

Deadline for paying sick leave by employer

The rules for paying sick leave 2016 also determine the timing of the employer’s calculation of its obligations to employees. According to current labor law standards, the payment period for sick leave must coincide with the next payment of wages: this can be an advance or a paycheck.

IMPORTANT: violation of the deadlines for payment of sick leave entails administrative liability of the employer. The employee has the right to file a complaint.

When drawing up a complaint about the inaction of an official, the employee should state the essence of the complaint, substantiate the employer’s guilt and attach supporting documents. It can be:

• sick leave
• valid employment contract
• sick leave pay slip
• card account statement

By the way, the first 3 days of sick leave are paid for by the enterprise where you are employed, and only starting from the 4th day the costs are borne by the social insurance fund, where the employer transfers the corresponding contributions for you. Therefore, if the question arises, who pays for sick leave, then the answer is the Social Insurance Fund, as it was before, is incorrect. Special rules for paying for the ballot are fixed for those fired.

How to pay for sick leave in 2016 after dismissal

Even if you have already been fired, you may be entitled to sick leave compensation for a certain period of time. Indeed, in employer practice, there are often cases when sick leave payments in 2016 are also due to employees who have already been laid off. Eg:

• your employee fell ill immediately after dismissal and took sick leave
• an employee of the enterprise fell ill immediately before dismissal

The second case of incapacity for work is paid according to the general rules. The first option applies only to those cases where incapacity for work occurred within 30 days after the official dismissal. Moreover, the basis for terminating the contract does not play a role. But sick leave will be paid only in the amount of 60% of the accrued benefits.

IMPORTANT: the employer is obliged to pay sick leave to a dismissed person only if the employee himself falls ill, and not his family members.

Typical mistakes when filling out sick leave

There are a number of errors that will not allow the employer to reimburse expenses for sick leave. Moreover, an accountant or personnel officer will most likely not accept such a document for accounting. This means that you will not be paid disability benefits. To ensure that you avoid such unpleasant consequences, make sure that:

• the sick note was filled out in block letters
• the ink on the form was black
• seals of the medical institution must be clear
• stamps on sick leave should not overlap the text
• corrections on the form must be made according to the rules

Indeed, it is possible to make corrections to a sick leave certificate; this is directly stated by the legislator, but this must be done on the back, indicating the correct information and using the standard wording “Believe the corrected document.”

On what days is sick leave paid in 2016?

If the question of who pays sick leave in 2016 is not relevant for many, since they know for sure that it needs to be submitted to the accounting department, and the payment will be together with the next salary, then counting the number of sick days causes bewilderment for many. Are holidays included in sick leave pay? Do I need to skip holidays from the total number of days on the bulletin?

In fact, the rule is the same: sick days are counted in calendar days. It turns out that the total number of days of incapacity includes both weekends and holidays without any exceptions.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Sick leave: 10 pressing issues of filling out sick leave and calculating benefits

Any employer sooner or later has to deal with the payment of benefits for certificates of incapacity for work. Working with these documents has a number of features. In this article, we will look at the rules for filling out sick leave, how to correct errors, taxation, the procedure for calculating benefits and their reimbursement from the Social Insurance Fund.

Filling out certificates of incapacity for work, making corrections

To assign and pay benefits for temporary disability, pregnancy and childbirth, the employee must submit a certificate of incapacity for work issued by a medical organization in the prescribed form (clause 5, article 13 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, hereinafter 255-FZ).

In practice, there are situations when an employee brings a sick leave to the accounting department with the “place of work - name of organization” field blank. Medical professionals leave this line blank for fear of making mistakes. If the organization is incorrectly indicated, the certificate of incapacity for work is considered damaged and a duplicate must be issued. In order not to waste time on corrections in the future, some medical institutions provide the opportunity for the employer to enter the correct name of the organization personally. However, many employers refuse to accept sick leave that is not properly filled out. Most likely, the accountant will not accept a certificate of incapacity for work with an empty line about the name of the company if the document is filled out using a printer. But the employer in such a situation can write the name in with a black gel pen, since the combined filling out of sick leave is not prohibited (letter of the Federal Social Insurance Fund of the Russian Federation dated October 23, 2014 No. 17-03-09/06-3841P).

Let's turn to the regulations. According to clause 57 of the order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n “On approval of the Procedure for issuing certificates of incapacity for work” (hereinafter order No. 624n), in the line “place of work - name of the organization” the full or abbreviated name of the organization or the surname and initials of the employer - an individual are indicated (with an interval of one cell between the surname and initials of the employer). This information is provided according to the citizen.

If the employee gives incorrect information, an error in the name of the organization may result in the FSS refusing to reimburse the payment for the certificate of incapacity for work. If an incorrectly completed sick leave is accepted for payment, the employer risks fines and penalties.

In order for the Social Insurance Fund to reimburse payments on a certificate of incapacity for work, all fields of the document must be filled out. The policyholder is not prohibited from entering information in the blank lines if necessary. The main thing is to comply with a number of requirements (clause 56 of order No. 624n):

• all entries must be in Russian;
• sick leave must be filled out in block capital letters;
• The form must be filled out in black ink or using a printing device. You can use a gel, capillary or fountain pen. The use of a ballpoint pen is not allowed;
• entries on the certificate of incapacity for work should not go beyond the boundaries of the cells provided for making the corresponding entries;
• All entries in specially designated cells must be entered starting from the first cell.

If an accountant made a mistake when processing a sick leave certificate, the incorrect entry must be carefully crossed out and the correct entry in place of the erroneous one must be entered on the back of the sick leave form, accompanied by the entry “corrected”, signature and seal of the employer. Such rules are enshrined in clause 65 of order No. 624n.

Taxation of temporary disability benefits

Accountants often have questions related to the taxation of benefits with insurance premiums and personal income tax.

Temporary disability benefits are paid as follows:

· the first three days of temporary disability at the expense of the employer;

· from the fourth day - at the expense of the FSS budget (clause 2, article 3, part 1, article 13 255-FZ).

Temporary disability benefits paid both at the expense of the employer and at the expense of the Federal Social Insurance Fund of the Russian Federation are not subject to insurance contributions on the basis of clause 1 of Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ.

Amounts of benefits paid at the expense of the employer are taken into account for income tax purposes as part of other expenses associated with production and (or) sales (clause 48.1, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03 -03-06/1/156).

Benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation are not included in the expenses of the enterprise.

Temporary disability benefits are compensation for an employee's wages during an illness. Thus, these amounts are also the employee’s income and are subject to personal income tax.

Deadline for submitting documents to the Social Insurance Fund for reimbursement of sick leave benefits

Calculation of sick leave in the absence of earnings for the last two years

Average earnings for calculating temporary disability benefits, maternity benefits, and monthly child care benefits cannot be lower than the minimum wage. If over the last two years the employee has had no income, the average earnings for calculating benefits are taken equal to the minimum wage established on the day the insured event occurred (clause 1 of Article 14 255-FZ).

Sick leave for child care during vacation

A similar period is provided for maternity benefits: payment must be made no later than six months from the end of maternity leave.

The employer is obliged to calculate benefits for temporary disability, pregnancy and childbirth, and monthly child care benefits within 10 calendar days from the date of the insured person’s application. The payment of the assigned benefit should be made on the next day established for the payment of wages (clause 1 of Article 15 255-FZ).

Accounting for benefits under the simplified tax system

Taxpayers who have chosen income as an object of taxation can reduce the amount of tax on payments for sick leave (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). Since the employer pays at his own expense for only 3 days of illness, and the rest is reimbursed by the Social Insurance Fund, only these 3 days can be taken into account in expenses.

Payers with the object of taxation of income minus expenses can also take into account the costs of paying benefits for temporary disability in accordance with the legislation of the Russian Federation (clause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Accounting for last year's sick leave

At the end of the year, organizations must submit a certificate in form 2-NDFL to the tax office. These certificates reflect all employee income, including temporary disability benefits.

If an employee went on sick leave in December 2015, and brought a certificate of incapacity for work in January of the following year, the benefit must be accrued in the current month - January. Accordingly, personal income tax deductions will also be reflected in January. Therefore, in this case, the employer - tax agent must reflect all accruals and deductions for the December sick leave in the 2-NDFL certificate for 2016.

Interested in the opinion of the Ministry of Labor on replacing the years for calculating benefits, then our experts.