What days are taken to calculate sick leave. How sick leave is paid at work. Determination of the settlement period

The formula for calculating sick leave is as follows:

Average daily earnings * Number of calendar days of vacation

It turns out that it is enough to consider the components of the formula and everyone will be able to calculate sick leave 2016. But what does the concept of average earnings include? What payments are it and how exactly is the average income for calculating sick leave benefits obtained?

Sick leave calculation in 2016 example

As before, the amount of the b / l benefit directly depends on the earnings. In addition, it is adjusted and taking into account the length of service of a particular employee. For example: with a work experience of 8 years or more, an employee is entitled to 100% of earnings, but if his work experience is less than 8 years, but more than 5, 80% of earnings are taken into account, for those employed with up to 5 years of experience, the limit is set at 60% of the average earnings.

This rule can be presented more clearly in the following table:

IMPORTANT: when calculating the average earnings, it must be adjusted taking into account the limits introduced by the legislator: in 2014 it is 624,000 rubles, in 2015 - 670,000 rubles.

This value is indexed annually in accordance with the regulations of the Government of the Russian Federation and is the limit for sick leave.

How to correctly calculate sick leave taking into account the limit?

As you know, payments to an employee for the last 2 years are taken into account in the calculation of average earnings.

What will be the maximum sick leave amount in 2016? It is calculated normally for 1 day. For 2016 it is:

This is the maximum daily allowance for b / l from the social insurance fund.

There is also a minimum limit for sick leave payments in 2016. To understand how the sick leave is calculated, taking into account the minimum border, let us turn to the norms of the law. The payment amount cannot be less than the minimum wage. From January 1, 2016, it is equal to 6,204 rubles.

Calculation of sick leave in 2016, an example, taking into account the minimum wage

Employee Kovalev O.P. got a job at the enterprise on the first day of June 2015. Previously, he did not work anywhere. He was given a salary of 19,000 rubles. In February 2016, he was on sick leave from the 1st to the 11th.

His average earnings over the past 2 years were:

RUB 19,000 * full 8 months work = 152,000 rubles.

It is necessary to check what is the average earnings for the minimum wage for the specified period in order to compare it with the value obtained. To do this, we use the minimum wage for the current 2016. It is 6,204 rubles / month.

For 2 years, the minimum wage is equal to: 6,204 rubles. * 24 months = RUB 148 896

As you can see, the real incomes of Kovalev O.P. exceed the minimum wage, which means that we take into account the employee's salary.

IMPORTANT: if an employee at the time of calculating sickness benefits has worked less than 6 months, his average earnings are calculated based on the minimum wage.

Calculation of the average cost of the day.

152,000 rubles. / 730 days = 208.22 rubles / day

We compare the resulting value with the maximum daily rate. RUB 1,772.60 > 208.22 rubles, which means that the actual amount does not need to be adjusted.

We reduce the average daily earnings, taking into account the length of service.

2.98 RUB / day * 60% = 124.93 RUB / day

Calculation of the amount of the allowance taking into account the average daily earnings.

124.93 RUB / day * 11 days = 1,374.23 RUB

By the way, the employer pays for the sick leave for the first 3 days - this is prescribed by law, and only the remaining days are compensated directly from the funds of the social insurance fund.

For clarity, let's look at another example of how a sick leave is calculated in 2016 for an employee with 6 years of experience and a salary of 85,000 rubles.

The rules for calculating sick leave in 2016 - maximum speed

Krupskaya G.N. worked at the enterprise for 6 years (we will assume for simplicity of calculation that she had no deviations in earnings over the past 2 years) and went on sick leave in August 2016 from the 1st to the 7th. Her salary over the past 24 months. before the event did not change and remained at the level of 85,000 rubles. per month At the end of 2014, she received a bonus in the amount of 2 salaries, at the end of 2015, she received a bonus in the amount of 1 salary. How to calculate a sick leave in 2016 taking into account these data?

Earnings of G.N. Krupskaya for the last 2 years: from 08/01/14 to 07/31/16 (5 months 2014 + 12 months 2015 + 7 months 2016 = 24 months).

85,000 rubles / month * 24 months = RUB 2,040,000 in 2 years.

Earnings including bonuses amounted to:

2,040,000 + 85,000 * 2 + 85,000 = 2,295,000 (rub.)

We do not need the minimum wage for calculating sick leave in 2016, but it is necessary to adjust it taking into account the maximum sick leave limit. To do this, let's calculate the average cost of 1 day.

Average daily actual earnings of a worker:

RUB 2,295,000 / 730 days = 3 143.84 rubles.

The average daily earnings for calculating sick leave in 2016 cannot exceed 1,772.60 rubles / day. So, for the calculation of hospital Krupskaya G.N. we take a smaller value. It is not necessary to correct it taking into account the length of service, since the total length of service of the employee is more than 8 years.
Calculation of sick leave benefits, taking into account the maximum limit:

1,772.60 rubles / day * 7 days = 12,408.20 rubles, of which 5,317.80 will be paid from the employer's funds, and 7,090.40 rubles. from the funds of the FSS.

IMPORTANT: when calculating benefits for b / l, you need to take into account not only the maximum and minimum limits of average earnings, but also restrictions on sick days.

The concept of the maximum period for sick leave

The calculation of sick leave in 2016, taking into account the duration of the illness, has a number of features. The legislator regulated the terms for issuing sick leave by the following most common and applied in practice terms:

terms of outpatient treatment - up to 15 days. inclusive
terms of treatment, including hospital - the entire period of treatment in a hospital + no more than 10 days. outpatient rehabilitation
the terms of spa treatment are limited to a course of 24 days

IMPORTANT: during the period of "sanatorium" sick leave due to occupational illness / injury, you can include the travel time to the sanatorium and back.

terms of sick leave for pregnancy and childbirth are from 140 to 196 days, taking into account multiple pregnancy and possible complications
the terms of sick leave for childcare vary: if the child is not more than 7 years old - for the entire period of his illness, if the child is 7-15 years old - up to 15 days. inclusive, for children over 15 years old - only 3 days.

IMPORTANT: the above terms of illness can be increased by the decision of a special "medical" commission of a medical institution.

Add up all payments for the performance of labor duties that the employer made to you over the past 2 years (for this you can use the 2-NDFL certificates).
Divide the amount received by 730 days, so you get your average daily earnings.
If the value under item 2 is higher than RUB 1,772.60, then the specified maximum limit must be taken into account.
Do not forget to adjust the size of the average daily earnings for calculating sick leave, taking into account your experience: up to 5 years - we multiply by 60%, 5-8 years - we multiply by 80%, over 8 years - we accept it unchanged.
We count the number of days of illness, moreover, all holidays and weekends of the period of incapacity for work fall here, since the bulletin is calculated on calendar days.
We multiply the average daily earnings obtained, taking into account the restrictions of paragraph 4, by the number of days of illness - this will be the disability benefit.

Sick leave calculation: what should an employee know?

Sick leave payments in 2016 did not undergo significant changes. A disabled employee of the enterprise must at least have the following information in order to understand how sick leave is considered:

sick leave will not be paid if you bring it after 6 months from the day of recovery
sick leave will not be accepted if the form on which it was issued does not correspond to the regulated form
you can get sick leave benefits not only for your illness, but also for caring for a relative
disability benefits from the FSS are due to you, even if you have not worked for the last 2 years
the amount of the unemployed benefit during the last 24 months. a citizen of the Russian Federation will be calculated on the basis of the minimum wage
at the request of the employee, the time spent on maternity leave can be replaced by another period when calculating the benefit for b / l
the previous rule also applies to parental leave, this period can be removed from 2 years of earnings calculation and replaced with a more profitable one
dismissed employees who have not passed 30 days from the date of their dismissal are entitled to a benefit from the employer in the amount of 60% of the average earnings

Sick leave calculation in 2016: information for the employer

The sick leave can be handed over to both the personnel department and the accounting department of the company. The procedure for registering deviations from the standard work schedule and the calculation of benefits depend on the business customs of a particular enterprise. What a personnel officer and / or accountant should know if he has to calculate a sick leave:

to calculate the average daily earnings of an employee for a sick leave, you need information for the last 2 years
if an employee has been employed for less than 2 years, but worked before, you will need information about his earnings from the previous place of work
if an employee cannot bring the necessary certificate of earnings from a previous job, make an official request to the territorial FIU
if the employee still brought the necessary certificate, but the allowance has already been calculated and paid to him, its amount needs to be recalculated
recalculation of previously issued disability benefits based on new earnings certificates is done only for the last 3 years
it is necessary to issue sick leave benefits simultaneously with an advance payment or payroll, whichever comes first
you will not have a question how to charge a sick leave in 2016 if an employee fell ill while under arrest or taking leave at his own expense
only starting from the 4th day of incapacity for work the sick leave benefit will be paid from the FSS funds, the first 3 days are compensated by the employer himself

How is sick leave considered for a dismissed employee in 2016?

Why do such situations arise when the calculation of sick leave payment has to be done for an employee who has already been dismissed? First of all, this is due to the fact that the employee fell ill, terminated the contract, and then, after the dismissal was formalized, he presented the official sick leave form. In this case, he cannot be denied benefits.

IMPORTANT: the procedure for calculating sick leave in 2016 is relevant only for the dismissed, it does not apply to diseases and caring for his family members.

There is a second case when the rules for issuing sick leave in 2016 apply to a citizen who has already been dismissed. It is enough to turn to the norms of law to understand that if a person falls ill within 30 days after his dismissal from the organization, this employer is obliged to pay him benefits.

IMPORTANT: after registration of the dismissal, the sick leave for the former employee is paid by the employer only in the amount of 60% of the average daily earnings.

Assistance in calculating temporary disability benefits

In practice, it is not uncommon for the accounting accountant to not know how the sick leave is calculated. This is due to insufficient experience of a specialist and / or a small number of employees, when it is rarely possible to practice in calculating deviations from the standard work schedule.

The necessary information on calculating average earnings and calculating calendar days of incapacity for work can be found on the Internet. But there are times when general data is clearly not enough. It is important to know what payments and how to include in the total earnings, what to be guided by when assessing the total length of service, etc.

Then professional payroll consultants can come to the rescue. Accounting and reporting outsourcing companies work remotely. Involvement of outside specialists allows not only obtaining professional certificates, but also reducing accounting costs.

Online sick leave calculator

Hiring a specialist from outside to calculate wages, benefits and submit reports to funds is help to the employer, but what about an employee who wants to know how the sick leave is calculated in 2016, but cannot cope with all the current rules and regulations?

For such cases, there are special interactive calculators on the Internet for calculating temporary disability benefits. It is enough to enter the basic information there, and the online calculator will show how the sick leave is calculated. The amount may differ slightly from the actual amount, but the differences will not be critical.

As a rule, the specified functionality of online help hospital calculation in 2016 looks like this:

As you can see, the basic information is filled in from the sick leave. It is mandatory to indicate earnings. The 2-NDFL certificates, which the employer issues to employees annually, will help you with this.

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

For the calculation, the earnings for the previous 2 years are taken. The average daily earnings for calculating temporary disability benefits is determined by dividing the amount of accrued earnings for the billing period by 730. Details of the calculation can be found in the decree of the Government of the Russian Federation.
In the District factor field, the default factor is 1. If the employer is located in an area where district factors are applied, the factor applied is indicated. If no coefficients are applied, a coefficient of 1 is used in the calculation formula.
The length of service indicates the number of full years of work experience (the length of service for all employers is considered). For example, the work experience of an employee is 4 years 9 months, 4 years of work experience is indicated for the calculation. The dependence of the amount of the allowance on the length of service is indicated in Article 7 of the Federal Law of June 29, 2006.
If the employee's length of service is less than 6 months, then the length of service is indicated as 0 and the benefit is calculated based on the size of the minimum wage.
When calculating work injury benefits, the amount of earnings accepted for calculation is not limited. However, there is a maximum amount: the benefit for a full calendar month cannot exceed four times the maximum amount of the monthly insurance benefit,.
When calculating the allowance for caring for a sick child, the first 10 days of sick leave are calculated taking into account the length of service of the employee, the remaining days are paid at the rate of 50%, regardless of the length of service.
Allowance for a dismissed employee is paid only if the incapacity for work occurs within 30 days from the date of dismissal.
The calculation of the allowance for persons living in the Far North and having entered into an employment contract before January 1, 2007, is made in the amount of 100%, regardless of the length of service (Article 17 Federal Law of December 29, 2006

When calculating sick leave, accountants often have difficulties. They are connected with the definition of insurance experience and daily earnings. In this article, you will learn how sick leaves are calculated for all categories of the population.

Procedure for paperwork

If the employee was absent due to health problems, he must provide a sick leave on the first day of his release. A special certificate is drawn up for it, which describes the procedure for calculations. There is no special form for it.

The help indicates:

number, date of compilation;
details of the certificate of incapacity for work;
Full name of the employee;
position;
insurance experience;
wage;
number of days to calculate;
arithmetic calculations.

Instructions for calculating benefits

1. Determine the billing period.

This is the first step. The basis for the calculation is the two previous years preceding the one in which the employee fell ill. For 2014, these are 2013 and 2012, that is, 731 days. The base can be changed only if during this time the employee was on maternity leave.

2. Determine the total earnings for 2 years.

This amount includes all payments for which insurance premiums were charged. Income from past employers is taken into account. To do this, the employee must bring to the place of current work a certificate of the salary level from the past.

If the average monthly wage is less than the minimum established by law, then the sick leave will have to be calculated according to the minimum wage. The same base is used if the experience is less than 6 months. There are also limits on the total amount of earnings per year. In 2014 it is 624 thousand rubles.

3. We calculate the daily earnings.

To do this, the amount of salary for 24 months must be divided by 731 days.

4. The employee's insurance experience is determined:

60% for persons who have worked no more than 5 years;
80% - 5-8 years old;
100% for employees with more than 8 years of experience.

5. Payment of sick leave.

To calculate the daily benefit amount, you need to multiply the average daily earnings by the above percentage. And then the received result - for the number of days when the employee was sick. The first three are paid by the employer, and the next - by the Social Insurance Fund of the Russian Federation.

Here's how sick leave is calculated. This year, as in the past, all payments will be made by the FSS of the Russian Federation. The base is still taken from the previous two years of the employee's work, and the average daily earnings are calculated from 730 working days. The ratio of the amount of the allowance and the length of service remained the same.

Example

Let's say a manager who has been working in a certain organization since 12/08/14 was absent for 10 days in February 2015 and brought a certificate of incapacity for work. The length of service for sick leave is 9 years, so her allowance must be paid in full. The settlement period is from 01/01/13 to 12/31/14. How is sick leave calculated?

In 2013, the employee received 498.1 thousand rubles, in 2014 - 590 thousand rubles. These amounts do not exceed the maximum limit.

Average daily income: (498.1 + 590): 730 = 1.49 thousand rubles / day.

Total accruals for sick leave: 1.49 x 10 days. = 14.9 thousand rubles.

Personal income tax is withheld from this amount: 14.9 x 0.13 = 1.937 thousand rubles.

The employee will receive in her hands: 14.9 - 1.937 = 12.963 thousand rubles.

All these calculations are recorded in a special accounting statement. Since the employee has been ill for more than 3 days, the sick leave will be paid in installments. The first three - at the expense of the organization, the next - the FSS of the Russian Federation.

How sick leave is calculated if the employee has not previously worked

According to the law, unemployment benefits are not taken into account when calculating the two-year base. If the employee did not submit a certificate from the previous place about the amount of salary, then the average salary for the missing months is taken from the minimum wage.

Now let's talk about how sick leave is calculated in non-standard situations. It is necessary to submit a certificate of incapacity for work at the place of work no later than six months after recovery, otherwise the employee will lose the right to benefits. The document is drawn up not only in connection with the employee's illness, but also a child who is less than 15 years old, or another family member in need of care. A laid-off employee who has not been able to find a new job within 30 days can receive an allowance in the amount of 60% of the average earnings. But if he was simultaneously sick and caring for a family member, then the calculation will be carried out only on one of the sheets of incapacity for work. How is the sick leave of a working pensioner calculated? According to the standard scheme.

If a person had health problems during the period of unpaid leave or when he was under arrest, then you should not count on payments. If the dates of the certificate of incapacity for work coincide with the annual leave, then the vacation should be extended, and the allowance should be calculated according to the standard scheme.

Since 2015, sick leave certificates for the downtime of the enterprise are not paid, except for those cases when the document was drawn up earlier than the enterprise started having problems.

Timing

The allowance must be paid within 10 days from the date of receipt of the documents. The employee must receive the money with the nearest advance or salary.

Features of registration of documents for child care

If a few months after leaving the first maternity leave the employee is sent to the second, then the allowance is calculated not from the minimum salary, but two years before the first pregnancy. The certificate of incapacity for work must be written out by the doctor of the antenatal clinic within 30 weeks for a period of 140 calendar days: 70 - before childbirth, and the second half - after. In case of multiple pregnancies, the document is issued at the 28th week for 194 days: 84 - before and 110 - after childbirth. If for some reason the expectant mother refuses to apply for sick leave, then this fact is recorded in the medical record.

If multiple pregnancy is established during childbirth, then the woman is discharged an additional sick leave for 40 days. If the child was born prematurely, then a certificate of incapacity for work is drawn up for a period of 156 days.

Pre- and post-natal leave is issued in one form. In the line "Specify the reason", you must underline "maternity leave" and indicate the expected date of delivery. In the column "Mode" - "outpatient and inpatient". At the bottom of the table, you need to write "140" or "194" in one line.

If a woman adopts a child, then in the column "Reason" it is necessary to indicate "postnatal leave". In the table, write down the duration of the vacation in Arabic numerals in the format of day, month and year. The start date of the vacation must comply with the court decision, and the period is not more than 70 days from the date of birth of one or 110 - for two or more children.

Documents required to receive money:

sick leave;
employee statement;
certificates from all places of work for the previous two years.

The following are eligible for benefits:

working;
unemployed;
full-time students;
contract employees;
women who have adopted a child.

How is maternity leave calculated?

Algorithm:

Calculate the amount of payments with insurance premiums to the FSS for the previous year.
Determine the average daily income.
Calculate the amount of benefit per day: multiply the average daily income by the appropriate percentage (60, 80 or 100).
Compare the resulting value with the maximum allowable amount established by law.
Calculate the total payout amount. For this, the daily allowance is multiplied by the number of calendar days of vacation.

If a pregnant woman has less than 6 months' experience, then the monthly benefit is paid in an amount not exceeding the minimum wage for the same period. This income is not subject to personal income tax, contributions to pension and compulsory social insurance.

Example

The organization is on a common tax system. From 23.12.2008, the employee goes on maternity leave for 140 kd (until 11.05.2009). Salary - 27 thousand rubles, work experience - 5 years. The employee has completed the entire billing period.

The amount of the benefit is calculated based on 100% of the salary for the previous 12 months. The maximum amount of payment established by law for this period is: 23.4 thousand rubles in 2008 and 25.39 thousand rubles in 2009. The total salary of the employee exceeds these figures. Therefore, the calculation will be carried out as follows:

for those months that are fully included in the vacation, the benefit is accrued in 100%;
for incomplete ones - in proportion to the number of KD leave.

The total amount is: 117,362.91 rubles. (25.39 thousand rubles x 4 meters + 23.4 thousand rubles x 31 days x 9 days + 25.39 thousand rubles x 31 days x 11 days), where:

9 kd - vacation in December 2008;
11 k.d. - in May 2009.

Peculiarities

Last year, a bill was adopted aimed at optimizing the FSS budget. According to this document, the period of incapacity for work, which is paid by the employer, will be increased to 3 days. And the allowance for pregnancy and childcare will be calculated based on the average monthly earnings for 2 years, including during the service with another employer. If at that time the person was on parental leave, then, upon the relevant application, the basis for the calculations can be replaced by another two calendar years, if this increases the amount of the benefit.

If the insured did not have earnings for the previous period, or if the earnings were less than the minimum wage, then the figures of the minimum wage are used to calculate the average daily income. At the same time, the total amount of the payment cannot be less than that established by law: for 2011 - 2195 rubles for the first child and 4389 - for the second child.

Rules for calculating maternity leave in 2015

The maximum amount of the allowance should not exceed 316,778 rubles (for the birth of 2 or more children). Payments are made on the next day of income payment. The duration of the vacation remains the same:

140 days - at the birth of one child;
156 - in case of complications during childbirth;
194 - in case of the birth of 2 or more children.

The allowance is calculated in total and is paid in full, even if the woman continues to work during the maternity leave. The base still remains 2 previous years, that is, 2013 and 2014. State restrictions on the maximum amount of earnings for 12 calendar months in 2014 - 624 thousand rubles, in 2013 - 588 thousand rubles.

A woman with less than half a year of insurance is paid in the amount of the minimum wage for each month of vacation, which in 2015 is 5965 rubles. If a person is employed by several employers, then the total income is used to calculate the base, but the payment is made in last place.

If, for some reason, the employer cannot make the payment, then this obligation is shifted to the territorial body of the insurer. Employees dismissed in connection with the liquidation of the enterprise are paid an allowance in the amount of 544 rubles / month. body of social protection. But to get it, you need to register with the employment center within 12 months from the date of the reduction. Full-time and part-time students receive payment at their place of study.

Summary

In case of illness of an employee or one of his family members, you can issue a certificate of incapacity for work. Depending on the length of service and the amount of salary, a person is entitled to an allowance in the amount of 60-100% of the average daily income.

A sick leave is a document intended for the payment of funds to employees in case of temporary disability due to illness, as well as to working women during pregnancy and childbirth.

When calculating a sick leave, all the requirements of Russian legislation must be taken into account. Payment for the first three days of disability due to illness is made by the organization, further funds come from the Social Insurance Fund.

In order to calculate the due payments, a certain period of labor activity is taken as a basis. Today it is equal to the last two years of work. In a situation where there is no experience or it is not possible to confirm it, a different calculation method is used. The law provides for cases when sick leave payment is not provided at all. Also, when making calculations on the certificate of incapacity for work, it is imperative to compare the total amount earned over the last year with the maximum possible amount of payments in case of illness.

If an employee has not worked before and, accordingly, has no experience, then when calculating sick leave payments, the minimum wage is taken as the basis. This amount is approved at the legislative level, and if a full-time job is prescribed in the employment contract with the employee, then the management cannot accept lower rates for calculation. Since the beginning of 2015, the minimum wage has increased in comparison with the previous year and amounted to 5965 rubles per month.

Today, when calculating a sick leave in accordance with current legislation, the minimum wage is taken into account in the following situations:

Lack of information about the work in the employee's work book.
The employee has no income on the date of receipt of the certificate of incapacity for work.
The amount of wages for a full month worked is less than the minimum wage.
The presence in the work book of a record of full-time education on the date of the disease, and the work experience is less than six months.

When comparing the average monthly wage with the size of the minimum wage, all district allowances must be included in the amount.

When calculating the minimum average earnings, the following formula is applied:

The minimum wage = minimum wage × 24: 730, where the minimum wage must include all regional coefficients and allowances for the number of sick leave; 24 - the number of months in two years; 730 - the number of working days for the period under consideration (731 in a leap year).

Based on the formula, we get the minimum earned amount per working day: 5965 × 24: 730 = 196.1 rubles.

Example

The total salary for 2013, taking into account the full working day, is 65,520 rubles, for 2014 - 54,200 rubles. The date of registration of the certificate of incapacity for work is 01/12/2015, the duration of the illness is 12 days, the total work experience of the employee is 15 years.

We calculate the amount of sick leave payments. Since an incomplete month was worked in January 2015, it is not taken into account. The calculation is as follows: (65520 + 54200): 730 = 164 rubles. Thus, the average wage per working day is less than the minimum wage. For this reason, when calculating the sick leave, the amount of 196.1 rubles is taken as the basis.

196.1 × 12 = 2353.2 rubles will be the payment for sick leave for 12 days spent on sick leave.

If the employee works part-time

If an employee combines several jobs, then the salary from each of them is taken into account when calculating the sick leave. Payments are accrued at the main job, for this the employee needs to bring a certificate of his income from all organizations where he worked in the last two years.

You need to know that the total amount of income for one year should not exceed the maximum allowable amount established by the state.

In this case, the total insurance experience of the employee is also taken into account:

More than 8 years - the payment is 100 percent of the average earnings.
From 3 to 8 years old - 80 percent paid.
Less than 3 years - only 60 percent paid.
Less than a year - payment is made according to the minimum amount of payment.

The sick leave for an employee who combines several jobs is calculated according to separate calculations, but according to the same principle as the main worksheet.

Maternity leave

The rules for calculating cash benefits for women for pregnancy and childbirth are detailed in Federal Law No. 255-FZ of December 29, 2006. According to the legislation, calculations should be done as follows:

Calculate the total amount of all income for the last year that preceded the start of maternity leave (taking into account wages and other incomes from which insurance contributions were deducted to the Social Insurance Fund).
Calculate the amount of average earnings for one working day.
Calculate the amount of the benefit for the day. For this, the amount of average earnings per day is multiplied by a percentage, which is determined based on the employee's insurance record or other conditions (established in Law No. 255-FZ, article 7).
Compare the amount of the benefit for one day with the maximum amount of the benefit. If the received daily allowance is not more than the maximum amount, then payments are made from the calculated amount.
Next, the total amount of the benefit is calculated. You need to multiply the amount of the daily allowance by the total number of calendar days of maternity leave. The length of the period to be paid is also specified in the legislation.

If during maternity leave a woman continues her labor activity, then for this period she is charged in the usual way. And the maternity allowance is calculated for the remaining period, from the date when they actually took the leave at the request of the employee.

Article 9 of Law No. 255-FZ indicates in which cases payments for temporary disability are not charged. When calculating the amount of payments for the certificate of incapacity for work, you need to compare the amount of earnings received for the year with the maximum allowable amounts of payments.

How to calculate sick leave payment if there is no work experience?

If there is no seniority, the calculation of the allowance for the sheet is carried out based on the size of the minimum wage. The minimum wage is understood as the minimum wage. This figure is approved by law, therefore, the administration of the enterprise does not have the right to carry out calculations based on lower rates, provided that the employee works full time. From 01.01.2014 the minimum wage rate is 5554 rubles.

The minimum wage rate is used when calculating disability sheets in the following cases:

there is no official work experience (there are no entries in the work book);
at the time of illness, the employee has an entry in the work book about full-time training at an educational institution, while the length of service at the enterprise is less than 6 months;
the employee had no earnings at the time of registration of the sheet or, in terms of a full working month, the amount of earnings is below the minimum wage.

According to paragraph 1.1 of Article 14 of Law No. 255-FZ, sick leave payments in the above cases are calculated on the basis of the minimum wage rate.

When comparing the average monthly earnings with the minimum rate, all district wage increments are taken into account. The calculation of the minimum average earnings is carried out according to the formula:

Minimum wage = minimum wage × 24: 730, where:

Minimum wage - the minimum rate, taking into account all regional coefficients and allowances on the date of registration of the document;
24 - the number of months in the given period;
730 is the number of days in the given period (may be 731 if a leap year is included).

According to the formula, the minimum amount of earnings in one day will be: 5554 × 24: 730 = 182.6 rubles.

Example: the amount of an employee's earnings for 2012 with a full working day is 65,520 rubles, for 2013 - 54,200 rubles. The sick leave was issued on January 12, 2014, the duration of the illness is 12 days; work experience is 15 years. Let's calculate the amount of payments for temporary disability. In January 2014, the employee worked part-time, so January is not included in the calculation.

(65520 + 54200): 731 = 163.77 rubles. In our case, the amount of average earnings per day with a full working month is less than the minimum wage rate, therefore, when calculating this sick leave, the minimum daily earnings of 182.6 rubles will be used.

182.6 × 12 = 2191.2 rubles - the amount of payments under the document for 12 days of illness, payment 100% according to the length of service.

How to calculate a sick leave for a part-time employee?

The sum of payments to a part-time worker is calculated on the basis of earnings from all places of work. The accrual of payments according to the document is carried out upon the provision of a sick leave at the main place of work. The employee is obliged to submit a certificate of income from all enterprises where he works for the last two years.

The income statement is drawn up in accordance with Form 4n dated January 17, 2011. It should be borne in mind that the amount of earnings for each year should not exceed the maximum allowable amounts established by law. When calculating payments, the employee's insurance experience is taken into account:

up to 3 years - 60% of payments;
3-8 years - 80% of payments;
more than 8 years - 100% payment.

If an employee has been working part-time for 2 or more years in the same organizations, then in accordance with paragraph 2 of Article 13 of Law No. 255-FZ the allowance is paid for all enterprises where the employee works. In this case, the employee must provide an original sick leave to each of these places.

If the maximum amount of earnings has exceeded the allowable limit, the amount of payments is calculated according to the limit. At the same time, the amount of earnings that are included for calculating the limit is not distributed between companies.

According to clause 2.1 of Article 13 of Law No. 255-FZ, if an employee has worked at only two enterprises for two years, and at the time of registration of a sick leave, he works in one or more companies, the sick leave is paid at one of the enterprises of the employee's choice.

To register payments, it is necessary, in addition to a certificate of income from each place of work, to submit a certificate confirming the fact of non-receipt of these payments from each of these places.

According to paragraph 2.2 of Article 13 of Law No. 255-FZ, if an employee has worked in two or more companies for three or more years, and has not changed his place of work, he can receive payments from all places of work for one sick leave at one of the enterprises of your choice. In this case, a certificate should be submitted to the company that will pay the sick leave, confirming the fact of non-receipt of these payments from each of the places of work.

The employee retains the right to receive payments for each organization upon presentation of the original sick leave certificate to each company.

Calculation of maternity leave

To answer the question: "How to calculate the maternity leave certificate?" you need to take into account the maximum allowable amount of earnings. If the salary is exceeded for the year, the maximum allowable amount is taken for calculation.

If an employee takes maternity leave from 01.01.2014 and in a later period, when calculating the maximum allowable amounts for payments of benefits for the past 2 years, the maximum amount of average earnings per day is: (512,000 + 568,000): 730 = 1479 , 45 rubles.

Thus, the maximum allowable amount of payments for maternity sick leave should not exceed: 1,479.45 rubles × 140 days of maternity leave = 207,123 rubles. The length of service is not taken into account when calculating maternity benefits.

If during the period of maternity leave the employee continues to work, then for this period of work the employee is paid wages. The payment of maternity allowance is calculated for the remaining period from which the leave was actually issued upon application. If the amount of wages calculated for a full working month is less than the minimum wage, the amount of payments is calculated from the size of the average daily wage of the minimum wage.

For example, an employee worked during maternity leave for 14 days, was ill for 30 days, then maternity benefits will be calculated for 96 days of vacation, for 14 days she will receive a salary and for 30 days - sick leave payments.

If part of the period taken for the calculation, the employee was caring for a three-year-old baby, this period is omitted when calculating the average daily earnings.