With the help of a sick leave calculator in 2021, you can correctly determine the amount of the hospital allowance that needs to be paid to the employee who submitted a disability sheet. We draw your attention to the fact that from 2021. Absolutely all employers are charged and paid to employees for temporary disability only for the first three days of the disease - the calculation of the benefits for other days of illness and its payment is carried out by the FSS (Decree of the Government of the Russian Federation of 30.12.2020 N 2375 ). The hospital calculator calculates the amount of a manual depending on the base, according to which the hospital sheet is issued: the disease of the worker himself, care for a sick family member or child, etc. Start the calculation of the manual: calculator calculating the hospital sheet on the FSS website A temporary disability allowance is appointed and paid to the employee on the basis of the sick leave represented by him (Part 5 of Article 13 of the Federal Law of December 29, 2006 N 255-FZ). How to calculate the hospital leaf? To determine the amount of allowance for temporary disability, first need to calculate the amount of the average daytime earnings of the employee who submitted the hospital (part 3 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ): Recall that under the amount of earnings for the billing period, the employee's payments were understood from which contributions for this in two calendar years preceding the onset of temporary disability (Part 1 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ). That is, in the estimated period, payments made by the employee in 2019-2020 are included in the payment sheets on hospital sheets of 2021. At the same time, it is important to remember the maximum amount of the amount of earnings required for calculating the benefit in 2021: It is important to take into account that if the average earnings of the employee in the calculation for each total month of the estimated period is less than federal minimum wage (Part 1 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ), then the amount of earnings of the employee for the estimated period is taken equal to 24 minimum And in areas and locations in which the regional coefficients are used in the prescribed order to the salary, 24 minimum wage, established taking into account these coefficients. Having determined the size of the average daytime earnings, it is necessary to calculate the size of the daily benefit, which depends on the experience of the employee (part 1 of Article 7 of the Federal Law of December 29, 2006 N 255-FZ): Now you can proceed directly to the calculation of the amount of temporary disability manual: Employers to determine the amount of the benefit that they must pay the employee must, accordingly, multiply the size of the daytime in 3. "Coronavirus" temporary procedure for calculating temporary disability benefits will now act on an ongoing basis (Federal Law of 29.12.2020 No. 478-FZ) The essence of this order is that if the manual per full calendar month will be less than federal minimum wage (in areas where "Northern" coefficients are operating, below the minimum wage, taking into account these coefficients), the hospital is paid on the basis of the minimum wage (taking into account the "Northern" coefficients respectively). Recall that from 01/01/2021 Mrometa is 12,792 rubles. The legislation establishes the deadline for the appeal of employees for the manual (Part 1 of Article 12 of the Federal Law of December 29, 2006 N 255-FZ): Type of benefit Developer treatment Temporary disability allowance Six months from the day: Ndfl (clause 1 of Article 2777 of the Tax Code of the Russian Federation) is subject to temporary disability, and there are no insurance premiums (paragraph 1 of paragraph 1 of Article 422 of the Tax RF N 125-FZ).
The main document serving the basis for calculating the benefit
How the hospital sheet is calculated
The size of the manual and the minimum
Term to appeal to hospital benefits
Hospital manual: NDFL and insurance premiums
With the help of a sick leave calculator in 2021, you can correctly determine the amount of the hospital allowance that needs to be paid to the employee who submitted a disability sheet.
We draw your attention to the fact that from 2021. Absolutely all employers are charged and paid to employees for temporary disability only for the first three days of the disease - the calculation of the benefits for other days of illness and its payment is carried out by the FSS (Decree of the Government of the Russian Federation of 30.12.2020 N 2375 ).
The hospital calculator calculates the amount of a manual depending on the base, according to which the hospital sheet is issued: the disease of the worker himself, care for a sick family member or child, etc.
Start the calculation of the manual: calculator calculating the hospital sheet on the FSS website
A temporary disability allowance is appointed and paid to the employee on the basis of the sick leave represented by him (Part 5 of Article 13 of the Federal Law of December 29, 2006 N 255-FZ).
How to calculate the hospital leaf? To determine the amount of allowance for temporary disability, first need to calculate the amount of the average daytime earnings of the employee who submitted the hospital (part 3 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ):
Recall that under the amount of earnings for the billing period, the employee's payments were understood from which contributions for this in two calendar years preceding the onset of temporary disability (Part 1 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ). That is, in the estimated period, payments made by the employee in 2019-2020 are included in the payment sheets on hospital sheets of 2021. At the same time, it is important to remember the maximum amount of the amount of earnings required for calculating the benefit in 2021:
It is important to take into account that if the average earnings of the employee in the calculation for each total month of the estimated period is less than federal minimum wage (Part 1 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ), then the amount of earnings of the employee for the estimated period is taken equal to 24 minimum And in areas and locations in which the regional coefficients are used in the prescribed order to the salary, 24 minimum wage, established taking into account these coefficients.
Having determined the size of the average daytime earnings, it is necessary to calculate the size of the daily benefit, which depends on the experience of the employee (part 1 of Article 7 of the Federal Law of December 29, 2006 N 255-FZ):
Now you can proceed directly to the calculation of the amount of temporary disability manual:
Employers to determine the amount of the benefit that they must pay the employee must, accordingly, multiply the size of the daytime in 3.
"Coronavirus" temporary procedure for calculating temporary disability benefits will now act on an ongoing basis (Federal Law of 29.12.2020 No. 478-FZ)
The essence of this order is that if the manual per full calendar month will be less than federal minimum wage (in areas where "Northern" coefficients are operating, below the minimum wage, taking into account these coefficients), the hospital is paid on the basis of the minimum wage (taking into account the "Northern" coefficients respectively).
Recall that from 01/01/2021 Mrometa is 12,792 rubles.
The legislation establishes the deadline for the appeal of employees for the manual (Part 1 of Article 12 of the Federal Law of December 29, 2006 N 255-FZ):
Type of benefit
Temporary disability allowance
Six months from the day:
Ndfl (clause 1 of Article 2777 of the Tax Code of the Russian Federation) is subject to temporary disability, and there are no insurance premiums (paragraph 1 of paragraph 1 of Article 422 of the Tax RF N 125-FZ).
This material is updated 03.02.2021.
know how to calculate hospital
When we support, we have the right not to work to recover and do not infect others.
In such cases, the hospital is laid. Since 2021, it is partially calculated by the accounting, partly - the social insurance fund (FSS), but it is also helpful to employees to know where the amount comes from. We will tell you who and when they give hospital, what is the size and order of payments, what to do if a child got sick, and how long can you be sick. In the article we will talk about the amounts before the deduction of NDFL.
To whom and when they give hospital
Hospital sheet - Officially "disability sheet" - a document that confirms that you are ill, you can not work, and you are compensated (temporary disability allowance). Hospital sheet can be paper or electronic.
Changes in 2021
If you already know the procedure for calculating and paying a hospital, then I will tell you short, which has changed in 2021.
- The minimum wage amount is raised from 12 130 to 12 792 Р.
- The minimum and maximum average daily earnings increased - to 412.64 and 2434.24 РAccordingly, the maximum amount of the benefit is up to 34079.36 РFor two weeks of the hospital.
- All regions of the Russian Federation switched to direct payments from the FSS.
- Introduced in 2020 due to Coronavirus Temporary Rule: A manual per calendar month cannot be below the minimum wage - it became permanent.
Also, workers over 65 in 2020 were issued and paid benefits for the period of self-insulation. Such benefits are paid in 2021, if for persons over 65, the regime of self-insulation continues - the Decree of the Government of the Russian Federation of 18.06.2020 No. 876
The document is the basis for calculating the benefit. Hospital sheets are issued:
- Employees in the employment contract subject to compulsory social insurance, state and municipal employees, priests, employees of the production cooperative. If an employee works in a civil law agreement, he will not pay sick leave.
- Lawyers, individual entrepreneurs and those who are engaged in private practice, the heads of KFH, if they pay for social contributions.
- Officially unemployed.
- Other categories of people who are subject to compulsory social insurance or payments for themselves independently.
- Insured foreigners.
The main condition for the issuance of hospital is disability.
Hospital will give if you can not work, because:
- obtained production injury;
- pregnant or taken abortion;
- adopted a newborn baby;
- Care for sick family member;
- Careage for a fallen child or relative;
- You are on quarantine and in connection with this are isolated or temporarily removed from work;
- Your child has quarantine in kindergarten;
- You made prosthetics for medical reasons;
- Follow in the conditions of the sanatorium immediately after the hospital.
You will not be given sick leave if you:
- Simulate the disease or you have no symptoms of the disease;
- Pass the examination or treated in the direction of the military registration and enlistment office;
- Sick due to committing a crime;
- deliberately caused harm to themselves;
- Pass prophylactic or planned medical examination;
- Consider in the sanatorium on the ticket;
- Pass one-time medical procedures (rapid prosthetics, vaccinations, washing, diagnostics);
- Learn (in this case there is a certificate).
One-time visits for inspection or procedures are confirmed by a hospital certificate about contacting a doctor for medical help.
All about work and earnings
How to change the profession, getting more and what to earn. Twice a week in your mail
Rules of payment for hospital
How many days is paid. Hospital sheet is discharged for up to 15 calendar days. If you get more longer, a commission is appointed after 15 days, which can extend the hospital to 12 months. At the same time, every 15 days should be shown to the doctor to extend the hospital sheet. Maximum duration of hospital - 10 months, with tuberculosis - year.
If you get sick seriously and need to be treated in the hospital, the doctor will give a hospital for the period of treatment. If necessary, it will extend the hospital leaf for another 10 days so that you are restored at home after the disease. For treatment in the sanatorium will write hospital up to 24 days.
All the days of the hospital are paid for several exceptions. For example, Analysis employee Pay hospital for more than 4 months in a row and no more than 5 months a year in several hospital.
How many sheets are paid per year. There are no restrictions on the number of hospital sheets per year. But there is a restriction on the duration of the hospital, about which we wrote above. For example, if a person is issued sick leave for 15 days, the maximum number of hospital sheets, which will be paid for by a conventional disease, on average about 20.
How to issue a sick leave
Alive medical organizations or individual entrepreneurs who have a license for the right to carry out an examination of temporary disability: hospitals, polyclinics, private clinics, to whom you have turned. Hospital leaf medical workers of these organizations or entrepreneurs: Doctor, Feldsher or tooth physician.
Therefore, doctors ambulance, staff of wellness centers and blood transfusion stations, medical officials and other people cannot produce sick leave.
To the design and issuance of the hospital sheet on paper strict requirements. The document is issued on a special Blue Blue Blanc with Watermarks. It also fills in special requirements.
Hospital sheet is drawn up on the first day of the disease or in the last. If in the last, it is immediately closed. In the "Date of Extradition" specifies the date of registration.
When the doctor closes the sick leave, you need to go to the Cabinet to issue hospitals. There will put the printing of the polyclinic triangular and stamp form.
If you appealed to the doctor after work, ask him to write down the hospital list from the next day - it is legal. If you have worked for a whole day and open the sick leave, the accountant will not be able to charge you simultaneously with salary and temporary disability allowance.
Filling a hospital sheet. For registration and issuance of the sick leave, take the passport: all these records are taken, the filled document is issued on them. You still need to know the INN and SNILS. For electronic hospital presentation, it is necessary.
The blank is filled on a computer or hand. If it is filled in manually, they write with printed capital letters, without exiting the boundaries of the cells. The doctor should use only the gel, capillary or feathery handle with black ink - to write with a ballpoint handle or with green paste it is impossible.
If the doctor was mistaken in the registration when filling his part of the leaflet, it is impossible to correct the error and the document will have to remake. The personnel department can be wrong and making corrections by simply crossing. The correct data is assigned by the signature, printing and marked "corrected to believe". The diagnosis in the hospital sheet is not indicated - this is a violation of medical mystery. But according to the codes, the causes of disability can be understood whether you were rooted, suffered injuries, were on a quarantine or cared for a child.
Hospital is issued and closed in one medical organization. If you were sent to be treated in another hospital, take a new sheet (continued).
After the transition to direct payments, the hospital must be given to the employer. The employer may ask you to clarify the bank details, for which the FSS will list money. Within 5 days, the employer will transmit this information to the FSS, and the FSS will list the manual (the part that the foundation should pay). Its part of the benefit (for the first three days - if the disease allowance), the employer will list as usual.
Why is it important to make sick leave correctly. In the case of an error in filling, the form is considered invalid and instead are drawn up by another. The wrong sick leave will not accept the employer - you will have to redo.
Electronic hospital. With the written consent of the diseased doctor may issue a sick-form in the form of an electronic document (electronic disability sheet, ElN). Agree to the decoration of ElN, it is necessary only if the employer connected to the electronic document exchange system with FSS. This can be asked in accounting or personnel department.
If the patient agreed to the design of Eln, the doctor tells him the number of Eln, which he must transfer to the employer. Eln himself comes from a medical organization in the FSS. The employer and FSS independently exchange information on the electronic hospital and pay the employee every part of the benefit.
Employees in the Personal Account on the FSS website can test their electrons and information about hospital amounts. To log in to your personal account, uses login and password from the portal of the State Service.
Tell how to be treated correctly
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Insurance experience for hospital
Insurance experience - work time during which a person has been subject to compulsory social insurance.
How to calculate insurance experience. In addition to periods of work in the insurance experience, there are periods of other activities during which social insurance premiums paid in case of temporary disability and due to motherhood (for example, periods of individual entrepreneur). Also in the insurance experience included service in the army.
Work on a civil-law contract in the experience is not included, since at this time a person is not subject to compulsory insurance in case of disability.
Calculation of hospital
The amount of hospital depends on the insurance experience and earnings in two years.
The more the experience - the period when a person was insured in case of illness, pregnancy and childbirth, the more hospital.
In the insurance experience to calculate hospital benefits will include periods:
- Work on the employment contract.
- State Civil and Municipal Service, replacement of state and municipal positions.
- Military service, service in police, Ministry of Emergency Situations, Rosgvartia, etc.
- Activities as a clergy.
- IP, lawyers, private notaries, members of the peasant (farmer) economy, if they voluntarily paid social insurance contributions.
How depends on the seniority
|Insurance experience||Size hospital|
|Less than 6 months||No more mrot|
|Less than 5 years old||60% earnings|
|From 5 to 8 years||80% earnings|
|8 years and more||100% earnings|
- Insurance guard is less than 6 months - the size of the hospital is no more minimum.
- Insurance Guard for less than 5 years - the size of the hospital 60% of earnings.
- Insurance Guard from 5 to 8 years - the size of the hospital 80% of earnings.
- If the insurance experience is more than 8 years old - pay 100% of earnings.
Calculate the average salary. In the calculation of the average earnings, it is important not how much you worked, but what was your official salary. This means that if you got a "gray" salary, your benefit may be less than if Received "White".
All revenues are considered for two years, obtained from all employers. Only official earnings are taken into account, which accrued insurance premiums. For example, salary, premium, vacation. Hospital or child care benefits are not included.
In order for the accounting to calculate this amount, bring the help of 182n from previous places of work. Such a document is issued when dismissal or at the request of a former employee - Help 2-NDFL Not suitable. If your references 182n do not have, you can apply for a new employer request for earnings in the FIU. Or an accountant will calculate the manual based on the information that has its own and based on the fact that monthly earnings cannot be less than minimum wage. If you provide a certificate after receiving the manual, the amount of the benefit is recalculated.
The minimum and maximum size of the hospital. Hospital payment is considered earnings in two previous years. But there are limitations. The law establishes the limits on the taken into account the amount of annual earnings. In 2019, it was 865,000 Р, in 2020 - 912,000 Р.
If you earned more, the amount of exceeding will not be taken into account. For example, if you earned in 2020 1 000 000 РThe calculation will go only 912 thousand.
General formula for calculating hospital. Hospital paid for calendar days i.e. For the entire period, which is issued a sheet of disability. Festive and weekends are paid in the usual order.
A detailed algorithm for calculating hospital is complicated and takes into account many variables. But in the general form he looks like this:
- Determine all income in two years, for which insurance premiums were charged if it is less than 24 minimum wages, in 2021 this 12 792 × 24 = 307 008 Р, In the further calculation, take 307 008. If earnings for two years more maximum size, in 2021. This is 1,777,000 Р, Take the maximum size.
- Find your average daily earnings by dividing the amount received for 730 days.
- Determine the percentage of payment depending on the duration of the insurance experience. Multiply the average daily earnings percentage.
- Compare the resulting day allowance with a minimum size, which is equal to the minimum wage divided by the number of days of the month. If the allowance is less than the minimum size, the minimum is taken into account.
- Multiply by the number of sick leave.
The allowance for disability has minimal and maximum values.
The minimum is calculated from the minimum wage acting in the period of disability.
For example, the size of the daily benefit based on the minimum wage will be:
- in months with 31 days, for example, January 2021 - 12792. Р /31 = 412,65 rubles;
- in months with 30 days, for example, April 2021 - 12792. Р /30 = 426.4 rubles;
- in February 2021 12 792. Р /28 = 456,86 rub.
Maximum average day earnings in 2021 - no more than 2434.25 r per day:
(865,000 + 912,000) / 730 days = 2434.25 p
In 2021, the maximum amount of temporary disability allowance - 34 079, 5 РFor a two-week hospital.
Hospital and Mrot
To learn the minimum benefit, the average daily earnings after multiplication on the experience coefficient will compare with the minimum daily benefit (valid in the month of hospital Mrots / Number of days in a month). The employee will pay for each day of the hospital that the amount that will turn out more.
For example, in January 2021, the employee was on the hospital 7 days. Its average daily earnings with the coefficient 60% - 300 r per day. And the minimum day allowance in January - 12 792. Р /31 days = 412,65 Р. In this case, the employee will be paid at the rate of 412.65 rubles per day of the hospital.
Back in 2021, the minimum wagon takes into account the district coefficients to the salary (they can be installed in the areas of the Far North, in Primorye and other regions). And if the worker worked part-time or part-time working week, the calculation of the average earnings from the minimum wage is determined in proportion to the length of working time. For example, for an employee who works on Polish, its average daily earnings must be compared with a half of the minimum wage.
As a rule, it is necessary to calculate its exact income for a year, take advantage of the accountant. In addition to the main data it is necessary to take into account many variables: for example, the "northern coefficient", vacation.
But in any case, hospital is always less than the salary.
If your work experience is less than six months, the hospital is calculated by the minimum wage.
An example of calculating hospital. Calculate the amount of benefits for 10 days of March 2021.
Suppose your experience is 5 years old. Salary in 2019 - 600 000 p, in 2020 - 650,000 R. These amounts do not exceed the limit values for the calculation of the hospital, so they are completely taken into account.
- We define income in two years: 600,000 +. 650 000 = 1 250 000 r. This is less than the maximum earnings 1 777 000 Рand more minimal in 307 008 Р. It means that actual earnings are involved in the further calculation.
- We find the average daily earnings, separating the amount obtained by 730 days: 1 250,000 Р/ 730 days = 1712,33 Р.
- We define a day allowance depending on the insurance experience: 1712,33 Р× 80% = 1369,86 Р.
- We define the minimum day allowance. For this, the minimum should be divided into 31 days - precisely so much in March. We get 412,56 Р.
- Day allowance for actual earnings and experience more minimal daily benefits, so the calculated value is applied.
- Multiply a day allowance for the number of sick leave: 1369, 86 p × 10 days = 13 698.6 Р. Of them 1369.86 × 3 = 4109,58 Рaccrues the employer 1369.86 × 7 = 9589.02 - FSS.
- Impretten NDFL: 4109,58 × 13% = 534 Р(NDFL, which will hold the employer), 9589.02 × 13% = 1247 Р(NDFL, which will keep the FSS).
- The final size of the hospital in 10 days to pay in hand: 13 698.6 - 1781 = 11 917.6 p, of which the employer will list 3575.58, and the FSS - 8342.02.
Means to pay for hospital. The first three days of the disease pays for you the employer, the rest - the social insurance fund.
Care for a child or sick relative, an accident at work, prosthetics, quarantine will fully pay the fund of the social insurance, but the employer will collect and submit documents.
Since 2012, the project "Direct Payments" has been working in Russia. On it, the employer transfers all data to FSS and all payments are sent directly from the Fund. Since 2021, this order of payments is distributed to the whole of Russia.
For how long it is necessary to hand over sick leave. For six months from the date of the hospital closure. If you did not meet this period for a valid reason, it can be extended.
Hospital surrender to the accounting department. If you have a paper form, take it to the accounting department or the personnel department. If electronic, inform them the hospital number.
With "direct payments", documents still need to submit to the employer. He himself will send them to the FSS within five days. Within 10 days after this, the FSS himself will appoint and list the benefit to you directly at the expense.
If the employer suddenly closed, attribute documents to FSS or MFC on its own. You will need to confirm income and experience. To do this, take the employment record and documents confirming the income: references on the salary, contract, discharge of wages, an extract from the Pension Fund.
Patient payments. Hospital will pay for the entire period of the disease. The employer will calculate the manual within ten days after the sick leave. Money will be paid together with a salary or advance.
If the employer does not pay the benefit on time, it may be fined. Non-payment of the hospital is equal to non-payment of wages. In this case, the employee can contact the employer with a written claim, complain to the State Inspectorate of Labor, the Prosecutor's Office or to court.
NFFL and insurance premiums with hospital payment. All payments on the hospital are subject to NDFL. Exception - hospital for pregnancy and childbirth. But the insurance premiums are not needed to pay from the hospital.
Features of the accrual and payment of hospital depending on the situation
Payment for weekends or holidays. You will pay all the days specified in the hospital: workers, weekends and festive.
If sick during vacation You can either extend your holiday for a hospital or transfer it to other days. If you choose the second, the holidays will have to recalculate. Hospital sheet will pay on the general grounds. If you get sick during the holiday without salary salary, for pregnancy and childbirth or child care, hospital is not compensated. But if you get sick, coming out from leave to care for incomplete working time, then the hospital will pay as usual.
If you get sick on a business trip In Russia, you will pay the hospital leaf in the usual order. If you get sick on a business trip abroad and received documents of the country in which they will be sick, you will be paid to the hospital only after their legalized translation and replacement for hospital sheets of the Russian sample. It is not necessary to legalize the hospital lists of countries with which Russia has a contract that legalization is not needed. Legalization and notarial translation You pay for yourself, and the sick leave of the Russian Federation is payable in the usual basis.
About how to act in different situations on a business trip abroad, we have articles:
An unpleasant nuance - since in case of illness, you cannot perform an assigned official task, and the benefit is paid to you, the average earnings during the disease is not preserved.
If you abroad and want to make a decree. Such a hospital will also need legalization. We are talking about a hospital, which is made up for pregnant women for a period of 30 weeks. Such a hospital can be issued only by a medical organization that has a Russian license. In a foreign clinic, such a sheet does not get. But a medical document, which will be issued to a foreign clinic, can be replaced by a Russian sick leave. We have already disassembled in detail how to go to the decree. due to borders and get money.
Payment of hospital child care. If you have a child or grandson, you can issue a hospital care for a child. Any family member, a trustee or guardian can arrange it. You just need to specify the degree of kinship in the document.
Such hospitals are paid on the general grounds. The difference only in the number of paid days. Payment for the days of the hospital for child care depends on the age of the child.
How much days of hospital days depending on the age of the child
- If the age of a child is up to 7 years - 60 days. And if the disease is included in the Special List - 90.
- If the child is from 7 to 15 years old - 45 days during the year, not more than 15 days for each case of the disease.
- If the child is from 15 to 18 years old - 30 days during the year, not more than 7 days for each case of the disease.
- If the child is not 18 years old - 120 days to care for a child-disabled person; without restrictions HIV-infected child; Without restrictions for child care with post-specific complications.
These norms act for each child. For example, if you have two children up to 7 years, then you will pay for 120 days of the hospital.
If the child is treated at home, you will receive a full amount of payout only for the first 10 days of treatment. Subsequent days will pay only by 50%. If the child is treated in stationary, hospital will pay just as if you were sick.
Payment of hospital for pregnancy and childbirth. Document issues obstetrician gynecologist or Feldsher on 30th week Pregnancy for a period of 140 days. In some cases (multiple pregnancy, complicated childbirth) is issued for a longer period - 154, 156, or 194 days.
You will not pay hospital care for a child if you are in planned vacation or other maternity leave.
Hospital care for sick relative. When careing for an adult family member, 30 days of the hospital will be maximally paying for a year, no more than seven days for each occasion.
Payment of hospital partners. If you work simultaneously in several places, take some sick leave for each employer - then you will be paid at every place of work. If the electronic sick leave is drawn up, its number must be reported to all employers.
Payment of hospital after dismissal. If you get sick before dismissal and continue to hurt after, sick leave will calculate in normal mode. If you quit, did not find work and have been sick for 30 days, you will pay 60% of incapacity for disability regardless of the duration of the insurance experience. To do this, bring a hospital list to the personnel department or inform the electronic list number. If after dismissal fell ill with your family, payments are not accrued.
Women dismissed in connection with the closure of the company, entrepreneurs and persons engaged in private practice, if they paid voluntary contributions to the FSS, after the cessation of activities are entitled to hospital, if prevented within 12 months after receiving the official status of unemployed.
Payment of hospital injury. Household injury is paid as an ordinary hospital, for example, influenza. The procedure for calculating the hospital during the production injury is not taken into account, the victim receives the hospital in accordance with its average earnings, but not more than the maximum benefit size.
The victim need to get a hospital leaf with code 04. and act of PS n-1 form . The employer appoints a commission to investigate the accident, the result of which it should send to the FSS.
If the employee broke the treatment regime Hospital can reduce. When they are ill, it is impossible to break the hospital mode without valid reason. For example, if you did not come to a doctor or to inspect on the appointed day, you will reduce the allowance to the minimum size from the day when the violation has revealed.
Also reduce payments, if you are sick or injured as a result of alcoholic or narcotic intoxication.
- Hospital sheet is discharged for up to 15 calendar days. If you are sick longer, the medical commission can extend the hospital.
- After receiving the sick leave, bring it to the personnel department for registration and calculation of the benefit or inform the ELECTOR number of the electronic hospital.
- The amount of hospital depends on the insurance experience and earnings in two years. In this case, the allowance is always less salary.
- The minimum amount of payments in the hospital in 2021 depends on the month: 412.64, 426,4 or 456,86 РOn the day, the maximum - 2 434.25 R.
- Hospital will pay for the entire period of the disease. Funds will be paid together with a salary or advance.
- Any family member can issue a hospital care for a child who will pay on the general basis.
Calculation and registration of the hospital leaf - constant headache of accountants. In this article, consider the basic rules for calculating the hospital, the minimum amount of temporary disability benefits, as well as introduce you to the instructions for using an online sick-class calculator.
How to calculate hospital in 2021
We list the basic rules used in 2021 to calculate the hospital sheet.
Temporary disability allowance is paid in the following order:
- at the expense of the insured - in the first three days (only for the disease or injury of the employee);
- at the expense of the FSS budget for the main period, starting from the fourth day of the employee's disability;
- At the expense of the FSS budget - from the first day, with temporary disability due to child care, a sick family member or fill in a sanatorium, etc. (In all cases, except for the disease and injury).
In 2020, they expanded the number of regions that are included in the Pilot FSS project, and since 2021, all Russia will work on such a system. In a pilot project, the employer pays hospital for the first three days of the disease, and then payments produces FSS. That is, it does not reimburse their employer later, as it was before, but immediately does for him. A similar order is valid from the first day for hospital care for a sick member of a family or pregnancy and childbirth.
The estimated period for temporary disability benefits is the last two calendar years. These two years are preceded by the current in which temporary disability has come. For hospital in 2021, it is 2020 and 2019. If in one of the settlement years an employee Was on pregnancy and childbirth or on child care vacation, can be replaced These years on other preceding calendar years or the year at the request of the employee. You can replace only if the benefit from this will grow.
To calculate the average salary, all payments are taken to which insurance premiums were charged. But you need to take into account the limit base for accrual, in 2019 - 865,000 rubles, 2020 - 912,000 rubles. To calculate the average day earnings, the amount of earnings in two estimated year divide by 730 is the number of days in two years.
SDZ = employee earnings for the billing period / 730
If the employee did not have earnings or the average monthly salary turned out to be less than minimum wages, then when calculating it is necessary to proceed from the minimum wage - 12,792 rubles in 2021, taking into account the regional coefficient (if installed). That is, the amount of the average earnings of the employee for the estimated period will be at least 24 minimum wages or 307,008 rubles.
There are still a number of cases in which the hospital will be calculated on the basis of a minimum end as a punishment. So, the patient should not disturb the regime prescribed by the doctor, and skip medical examinations and examination. If the disease or injury is obtained as a result of intoxication, then the manual is calculated by the minimum wage for the entire period of disability.
Payment of the hospital leaf in 2021
The manual is paid for calendar days, that is, for the entire period of disability, which a hospital sheet was issued. There are several exceptions, their full list is contained in paragraph 1 of Article 9 No. 255-FZ dated December 29, 2006. The amount of benefits depends on the employee's insurance experience:
- If the experience is less than 6 months - the amount of benefits for the month is equal to the size of the minimum wage, taking into account the district coefficients established in the region or the locality;
- If experience is less than 5 years old - the amount of the benefit is 60% of the average earnings;
- If an employee's experience from 5 to 8 years old - the size of the hospital is 80% of the average earnings;
- If the experience exceeds 8 years - the size of the hospital is 100% of the average earnings.
If an employee stopped working in an organization, but within 30 days after dismissal has lost its ability due to injury or illness, he needs to pay 60% of the average earnings. For information on the dependence of the length of the benefit from the experience in different cases, see Art. 7 №255-FZ dated December 29, 2006.
Experience in the workbook. It includes work on an employment contract; State Civil, Municipal, Military and Other Service; The activities of the IP and other activities during which the person was insured in case of temporary disability or motherhood.
Hospital sheet calculator in 2021 online
To quickly calculate the sick leave, use the free online calculator from the Contour service. Bulkhalliya. Counts will take just a couple of minutes.
- Enter the period of the period and reason for disability from the hospital sheet and check the mark if a violation of the regime is established from the employee.
- Specify the data on the income of the employee over the past 2 years, the district coefficient and employment ratio, if the employee is not a full day.
- Specify the insurance experience and get the amount of the manual with regard to the insurance experience.
An example of calculating the hospital leaf in 2021
In 2020, a rule was introduced, in which the hospital allowance for the full month could not be less than the minimum wage, but in 2021 it will not work. But it will be preserved. This is what - to compare the actual average daily earnings will need from the minimum wage, taking into account the district coefficient.
In addition, the size of the minimum wage to 2021 will change and will be 12,792 rubles. Margettable earnings for contributions for 2019 - 865,000 rubles, for 2020 - 912,000 rubles. If you calculate the allowance with a greater amount, the FSS will not pay you costs. The number of days in the estimated period is 730. Consider the example of the calculation of the hospital in 2021.
Ivanov Ivan Petrovich sick from 11 to 25 January 2021. His insurance experience is 7 years old, the estimated period for the calculation of the manual is 2019 and 2020.
Step 1. We consider Ivanov's earnings for the previous two years. In 2019, he amounted to 720,000 rubles, and in 2020 - 850,000 rubles. Both amounts below acceptable limits (815,000 and 865,000 rubles, respectively), it means that the actual amounts are for calculating. Thus, in the estimated period, its earnings is 1,570,000 rubles.
Step 2. We find the average daytime earnings: 1,570,000 we divide by 730. We obtain 2,150 rubles 68 kopecks.
Step 3. We define the average daytime expectation for the experience. The experience is 7 years, then the size of the hospital benefit will be 80% of the average daytime earnings: 1,720 rubles 54 kopecks.
Step 4. The amount of benefits for payment: the daily amount of the manual is multiplied by the number of days of disability: 1 720.54 × 15 = 25 808 rubles 1 kopecks.
What is the minimum and maximum amount of disability benefits in 2021
If the employee in the two previous years did not earn money, or the average earnings were lower than the minimum wage, then a minimum wage was applied when calculating the benefit. Consider an example of calculating the hospital for 15 days with an average earnings below the minimum wage.
Step 1. Mrometa multiply by the number of the estimated period: 12 792 × 24 = 307 008 rubles.
Step 2. We divide this amount for the number of days in two years: 307 008/730 = 420 rubles 56 kopecks.
Step 3. The average daily amount of the benefit taking into account the experience: 420.56 × 80% = 336 rubles 45 kopecks.
Step 4. Then the amount of benefits for payment will be: 346.45 × 15 = 5 196 rubles 75 kopecks.
The law establishes the procedure for calculating the maximum amount, on the basis of which it is possible to calculate the employee's allowance. In 2021, the daily amount of temporary disability benefits cannot be more than 2,434.25 rubles.
865 000 + 912 000 = 1 777 000/730 = 2,434.25 rubles.
Consider this for workers, the salary of which over the past two years there was more than 74,000 rubles per month.
Have questions? Look at the calculation of the hospital on the video.
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- Convenient online service for calculating salaries and sending reports in FTS, FIU and FSS. It is clear to the director, convenient to the accountant!
- Who gives a hospital leaf
- How to fill the hospital sheet
- How to employees when and for how many days to pay a hospital leaf
- By what rules to calculate temporary disability benefits
- How to calculate hospital from the minimum
- How to calculate and pay for hospital external parties
- How the FSS RF compensates for hospital
1. Who gives a hospital sheet
The sheet of disability or, as many are used to calling, the hospital sheet gives a medical organization. It should have a license for medical activities, including the performance of work (services) on the examination of temporary disability (paragraph 2 of the procedure for issuing disability leaves, clause 3 of the provisions, approved. Decree of the Government of the Russian Federation dated 16.04.2012 No. 291).
The form of a disability is approved by the Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. The hospital list confirms that the employee was absent at work for a good reason (paragraph 2 of paragraph 17 of the FSS letters of the Russian Federation of October 28, 2011 No. 14-03-18 / 15-12956). On its basis:
- Employee benefits for temporary disability and pregnancy and childbirth;
- There are marks in the working time accounting table (Article 183, 255 of the Labor Code of the Russian Federation, Part 5 of Art. 13 of the Federal Law of December 29, 2006 No. 255-FZ, hereinafter - Law No. 255-FZ).
At the end of the article there is a crib
At the end of the article there is a crib
2. How to fill the hospital sheet
The procedure for filling the disability sheet is described in detail in section IX (approved by the Order of the Ministry of Health and Social Development of Russia dated September 1, 202020 No. 925n).
Accountant must know:
- The doctor fills certain sections and assures the hospital sheet to print medical institutions. If the doctor was mistaken in a hospital sheet, then he should arrange his duplicate.
- When you take a sick leave from the employee, check if it is proposed by a medical organization correctly.
- Technical shortcomings in a disability sheet are not grounds for re-issuing and refusing to assign and pay benefits if all records are read. The technical defects are, for example, if the seal fell to the information field, the spaces were put on between the initials of the doctor (paragraph 5 of paragraph 17 of the FSS of the Russian Federation of October 28, 2011 No. 14-03-18 / 15-12956).
- The employer fills the sections specified in PP. 64-66 Procedure for issuing.
- The employer can enter the name of the organization by an independent black gel, capillary or feathers and printed letters. You can not use the ink of another color or ball handle.
3. How to workers when and for how many days to pay a hospital leaf
Read the detailed answer to this question in the article "Calculation of temporary disability benefits" - there are convenient tables with timing.
4. By what rules to calculate and pay temporary disability allowance
- Taking into account the deadlines : Temporary disability allowance Due to the disease or injury
- in the first three days - at the expense of the employer; For the rest of the period, starting from the 4th day of temporary disability - the FSS of the Russian Federation (paragraph 8 of the Decisions of the Government of the Russian Federation of 30.12.2020 No. 2375). For other cases of temporary disability
- (Caring for the sick member of the family, quarantine, prosthetics, tricky in the sanatorium) The benefit is paid directly from the Russian Social Insurance Fund from the first day of disability. For calendar days
- those. For the entire period, which is issued a sheet of disability. From this rule there are exceptions. For example, temporary disability allowance is not appointed for the resistance period from work in accordance with the legislation of the Russian Federation, if the salary is not charged during this period (the full list of exceptions is listed in paragraph 1 of Art. 9 of the Federal Law of December 29, 2006 No. 255-FZ) .
|Insurance experience||Depending on the insurance experience of the employee.|
|Size hospital||less than 5 years old|
|60% of average earnings||from 5 to 8 years|
|80% of average earnings||8 years and more|
100% of average earnings
On the rules for calculating the insurance experience Read more in the article "How to determine the insurance experience to calculate the hospital worker."
- The experience is confirmed:
- information specified in the employment record; and (or)
Information about employment, formed by the employer in accordance with Art. 66.1 TK RF (p. 9 of the Order of the Ministry of Labor of Russia dated 09.09.2020 No. 585n).
- If the employment book or information about the employee does not have a workbook:
The experience can be calculated by labor contracts or references from previous places.
- How to determine the insurance experience when conducting electronic labor books? Commented on Evgeny Konyukhov expert, author of the express course at the school accountant "Transition to e-learning books. New rules": To calculate the average earnings of the employee you need to take all payments
For which insurance premiums were charged in the two preceding calendar years within the limits of the credentials of the limit for the calculation of insurance premiums.
- The maximum amount of payments for calculating benefits in 2021 is 1,777,000 rubles. (865,000 + 912,000), where:
- 865 000 rub. - This is the limit basis for calculating insurance premiums in 2019; —912 000 rub.
- This is the limit base for calculating insurance premiums in 2020. The manual is calculated on the basis of the average earnings
- The insured person designed for 2 calendar years preceding the onset of temporary disability, including during the work (service, other activities) in another insured (other policyholders).
The average day earnings for calculating temporary disability benefits is determined by dividing the amount of accrued earnings in the design period by 730. Output
- : When calculating temporary disability benefits, two initial starting points should always be present:
- The estimated period will always be the 2 preceding calendar years.
Earnings in the settlement period will always be divided by 730.
Online Hospital Calculator
- Calculator counts sick leave for 3 steps:
- Specify data from disability.
- Indicate earnings data for 2 previous years (needed to calculate the average daytime earnings).
You will see the final table of calculating the amount of the hospital, taking into account the employee's insurance experience.
The free online sick-based calculator from the rank service. Bukhgalkhe will help to quickly calculate temporary disability allowance in accordance with all the rules. When calculating the benefits, all important limitations are taken into account. For example, if the average daily earnings are smaller than the minimum wage, then the average earnings are taken for calculating the hospital. The calculator has tips and links to articles of regulatory documents.
Calculation and payment of hospital in 2021. Example Situation
- : Vladimir Solovyov is paid by temporary disability allowance for the period from February 1 to February 10, 2021 (10 calendar days). Vladimir's insurance experience is 8 years old. The employee was credited to wages:
- In 2019 - 654,000 rubles;
In 2020 - 630,000 rubles.
We define the amount of temporary disability benefits: Step 1
. We determine the amount of wages for the estimated period for the two previous years.
Salary for 2019-2020. amounted to 1,284,000 rubles. (654,000 + 630,000). This amount is less than the amount of limit bases for calculating insurance premiums in 2019 and 2020.
1 284 000 rub. <1 777 000 rub. (865,000 + 912,000 - the amount of limit databases for calculating insurance premiums in 2019 and 2020)
Step 2. The amount of payments to be included in the calculation - 1,284,000 rubles. (654,000 + 630,000 rubles).
Calculate the average daily earnings.
1 284 000/730 = 1 758.90 rub. × 100% = 1 758.90 rub.
The accountant applied 100%, as the insurance experience of the employee is 8 years and more, it means that 100% of average earnings are relying. Step 3.
- Determine the amount of allowance for temporary disability.
- 1 758.90 × 3 = 5 276.70 rub. - this amount will calculate and pay the employer from its own funds;
1 758.90 × 7 = 12 312.30 rub. - This amount of the benefit will calculate the FSS independently on the basis of information from the employer. Step 4.
- . Define NFFL: —5 275.70 × 13% = 686 rub.
- This amount of NDFL will hold out of the amount of the accrued benefit employer; —12 312,30 x 13% = 1 601 rub.
This amount of NDFL will hold out the amount of FSS benefit. Step 5.
- . Determine the amount of benefits for payment: —5 276.70 - 686 = 4 590.70 rub.
- This amount of the benefit will pay the employee's employer. –12 312.30 —1 601 = 10 711.30 rub.
This amount of the benefit will pay the FSS employee.
5. How to calculate hospital from the minimum :note
At the time of writing, the article Mrots - 12,792 rubles. Take into account when calculating that the size of the minimum wage can change.
Minimum temporary disability manual
- Cases when allowance need to be calculated based on the minimum wage:
- In the settlement period, the employee has no earnings;
- Earnings of the employee for the full calendar month below the minimum wage;
- employee experience less than 6 months;
- The employee broke the regime prescribed by the doctor;
At the end of the article there is a crib
Hospital sheet issued due to alcoholic, narcotic or toxic intoxication.
- From January 1, 2021, temporary disability allowance per full calendar month (Article 6.1 of the Law of December 29, 2005 No. 255-FZ):
- there can be no less minimum
In areas and localities in which district wage coefficients are applied - not lower than the minimum wage, determined with these coefficients.
Consider the procedure for calculating temporary disability manual based on the minimum wage.
Online framework for calculations with framesSalary and compensation. Middle earnings. Hold. Teaching documents
Somov Andrei was on the hospital from 24 to 30 January 2021. Insurance experience - 7 years. When calculating the allowance for temporary disability, it turned out for the full calendar month less than federal minimum wage. The manual will be calculated on the basis of the minimum wage, since the payments made in the settlement period could not confirm the employee.
- Calculate the allowance for temporary disability.
- We determine the average daytime earnings with regard to insurance experience:
- 12 92 x 24/730 x 80% = 336.45 rub.
- Determine the size of the daily allowance for temporary disability according to the rules of Art. 6.1 of the Law of December 29, 2006 No. 255-FZ: 12 792/31 = 412.65 rub.
The amount of the benefit will be:
- 412.65 x 3 = 1 237.95 rub. - the amount of benefits for the first three days of the disease, which are paid at the expense of the employer; Р412.65 x 4 = 1 650,60 rub. - This amount of the benefit will calculate the FSS.
Note: If disability is accounted for by different calendar months, the minimum day allowance is determined on the basis of the minimum wage separate for each month.
6. How to calculate and pay for hospital external parties Option 1.
Consider the procedure for calculating temporary disability manual based on the minimum wage. The ashorter in the two preceding years was busy with the same employers as this year.
- Feature: The number of hospital sheets must correspond to the number of jobs. How to pay benefits : Temporary disability allowance is paid on all work places (part 2 of article 14 of Law No. 255-FZ).
Note: . Victor Lozhkin in 2021 operates in Progress LLC and part-time
6. How to calculate and pay for hospital external parties In LLC "Horizon". In 2019 and 2020, he worked for the same employers. Lozhkin must be taken in the medical institution two sick leave. One of them will bring
In LLC Progress, and the other - in LLC "Horizon". Each employer will appoint him a temporary disability allowance. Option 2.
- . R ash
6. How to calculate and pay for hospital external parties In the two preceding years, worked in other (other) organizations.
- An employee needs one sick leave.
- : The manual must pay only one of the places of work, where the worker is currently working. He chooses who to turn to which employer. If the employee charges the employer appointing a manual, a certificate (certificates) on earnings from other places of work (form No. 182n), then payments made by other (other) employer (s) will be included in the payment of benefits (s) (Part 2.1 of Art. № 255-ФЗ).
Anna Crojkina in 2020 works in Progress LLC and part-time
In LLC "Horizon". In 2019 and 2020, she worked at Lutchka LLC and LLC LLC. Template for temporary disability in 2021, a circular will appoint "Progress" and LLC "Horizon". Anna herself will determine what employer to contact.Option 3.
The employee in the two preceding years was busy in several employers. This year is busy with both these employers and others. : You will need one or more hospital sheets:
- One if the worker appeals to the manual in one organization in which it works in the current year;
- Several if the worker appeals to the manual in several organizations in which it works in the current year.
If the employee addresses the benefit to one employer, then payments made in this organization will be included in the calculation of the average earnings, as well as payments made during operation from other employers. To do this, from other employers need a certificate of earnings (form No. 182n).
Salary in 2021. Webinar Changes. Features of calculation. Online test. Certificate Contour. Skol View webinar
- Cashkin Anton works in Progress LLC and part-time in the Horizon LLC. In 2019 and 2020, he worked at Progress LLC and part-time at the Horizon LLC, as well as in LLC Prospect. An employee can do this:
- Take two sick leave and apply for a manual for each employer who has been working in 2021, that is, "Progress" and in LLC "Horizon". Each employer will appoint him a manual.
Take one hospital sheet and apply for a manual only in one organization, in which it works in 2021, for example, "Progress" LLC. This worker decides himself. It can also bring certificates of earnings at Progress LLC (form No. 182n) from other employers who worked in 2019 and 2020.
7. How the FSS RF compensates for hospital
From January 1, 2021, an organization when calculating insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood
no longer can reduce the amount Insurance contributions According to this type of insurance for the amount of expenses for the payment of hospital, since the allowance is paid to employees directly from the FSS (the exception is the first 3 days of the employee's illness).
reduce contributions for the next months; or
Submit to the territorial body FSS a statement of reimbursement of expenses (part 2 of article 4.6 of Law No. 255-FZ).
Systematize or update knowledge, get practical skills and find answers to your questions on advanced training courses in the contour. School. Courses are designed to meet the "Accountant" professandard. You will receive instruction documents.
In the crib has been collected useful information from the article:
Electronic hospital. Memo Accountant 560.4 KB
When calculating disability benefits, it is important to correctly determine the average daily earnings of the employee. And since from January 2020, the minimum salary in Russia has grown to 12,130 rubles, the limits of payments on hospital sheets have changed. To calculate the hospital allowance quickly and accurately in 2020, use the online calculator.
Source data for calculating the amount of hospital
Let's start with the fact that it is calculated by the employer disability allowance. For this, he asks for an employee who is properly decorated sick leave.
In case of disability on illness or injury of an employee, the first three days of the disease pays the employer, and the following days - FSS. If we are talking about the care of a sick member of a family, quarantine, prosthetics, injury at work, proceedings, fogging in a sanatorium-resort organization, then all days are paid at the expense of the FSS.
To calculate the amount of manual on a sheet of disability, you need to know certain indicators, let's stop at each of them.
1. Insurance experience or number of years of employee work
(Federal Law of December 29, 2006 No. 255-FZ).
Insurance experience is the periods of the employee of the employment contract, the periods of military, state or other service (the Law of the Russian Federation of 12.02.1993 No. 4468-1), as well as other activities, in the process of which the employee was insured in case of the case (a complete list of such activities Listed in the order of the Ministry of Health and Social Development of 06.02.2007 No. 91).
Important! The worker's experience determines the amount of the benefit, because it includes only those periods that are confirmed by the documents (employment record or in its absence of a certificate from the previous place of work, as well as the employment contract).
In the insurance experience, the whole years and months are counted in the following order. First, the number of full years and months is determined. Next, the remaining days are summed up, translated into months, months are recalculated during the years. Then the total number of years is determined.
|Having determined the number of years of insurance experience, you can set the percentage of payments on the hospital sheet. It is important to take into account the cause of the disease (see Art. 7 255-FZ). If the cause is in the disease or injury, then the amount of benefits is:||60% of the average daily earnings - with more than 5 years;|
|80% of the average daily earnings - with more than 5 to 8 years;||100% of the average daily earnings - with experience of 8 years.|
|If the insurance experience of the employee is less than 6 months, the manual for the full calendar month should not exceed the magnitude of the minimum wage. If disability comes from April 1 to December 31, 2020, then the amount of benefits per full month cannot be less than the minimum wage, taking into account the district coefficient.||2. Number of calendar days of disability payable taking into account restrictions.||The payment period of benefits may vary. For example, in case of illness or injury, in general, the entire period of disability is paid, but if the employee has an urgent employment contract - only 75 calendar days of the contract. All restrictions are listed in Art. 6 of Law No. 255-FZ.|
|When careing child or other family member, payment is relying not for all the days of the hospital. How many days is paid when leaving for the sick, look at the table.||For whom is the care||Paid days of illness|
|For a separate case||7||in a year|
|Child under 7 years old||2. Number of calendar days of disability payable taking into account restrictions.||no restrictions|
|60-90 (PP. 1 p. 5 of Art. 6 255-FZ)||2. Number of calendar days of disability payable taking into account restrictions.||2. Number of calendar days of disability payable taking into account restrictions.|
Child from 7 years and up to 15 years
Child from 15 years old and other family members
Child-disabled child up to 18 years
Any child with oncology or HIV-infected
3. Settlement period or time for which the income of the employee is considered.
In art. 14 255-FZ The estimated period is fixed to establish the amount of hospital payments - two calendar years preceding the year, which accounts for a period of disability.
You can replace one or both years of the estimated period to the employee who was on maternity leave at this time.
If the employee fell ill immediately after the employment, the estimated period is considered under the general rules, and the payment is determined on the average daily earnings obtained at the previous work. If there is no information about income from the previous place of work, the calculation is made on the minimum wage installed in 2020.
4. Earnings for the estimated period or all revenues of the employee with which contributions were charged on this.
Amounts from which contributions are not paid, are excluded at the rate. These include matwork of up to 4,000 rubles, compensation, state-owned, etc. (Full list see in Art. 422 of the Tax Code of the Russian Federation).
5. The average daily employee earnings.
In 2020, to determine the payment on the average daily earnings of the employee is calculated by the formula:
Emergency earnings = average earnings for the estimated period / 730 days.
This formula is used in determining hospital payments to all employees, including workers part-time / week, as well as those who are underway to account for the time of work (paragraph 16 of the Decree of the Government of the Russian Federation of June 15, 2007 No. 375).
6. Restriction of the manual or lower and upper threshold of payments.
For the average daily earnings set limits. So, the minimum benefit amount from 04/01/2020 to 31.12.2020 for months of 30 days is 404.33 rubles. a day, for months out of 31 days - 391.29 rubles. in a day. If the employee worked not a full day, then the average daily earnings is calculated in proportion to the length of working time.
If the average day earnings turned out to be less than the minimum, calculated with the district coefficient, then to calculate, it is necessary to take the minimum allowable earnings, and not actual.
When calculating the maximum allowance, the limit values of income are taken into account that insurance premiums are accrued:
815 000 rub. In 2018;
865 000 rub. In 2019.
Hence the maximum benefit size is 2 301.37 rubles. ((815,000 + 865,000) / 730) from one employer.
If the employee worked for several employers during the year and each employer separately expect a benefit amount based on maximum payments, the total size of hospital may exceed the limit value.
7. The final amount of payments on the hospital sheet.
- This indicator is calculated by the formula:
- disability allowance = day allowance x number of days of illness,
- Where is the day allowance = the average daily earnings × (1 + district coefficient) × the percentage of a manual based on the insurance experience.
The size of the daily benefit should not be less than the following meaning: Mrot × (1 + district coefficient) × Employment coefficient / number of days in a month.
In the case of care for a sick child, the amount of benefits also depends on the treatment in outpatient or stationary conditions.
Instructions for applying an online sick leave calculator So, how to apply information from hospital sheet and personal employee card for calculating benefits using an online calculator?
Sequentially pass three stages:
Enter a period of illness from a disability sheet and select the cause of the disease (in the hospital sheet specified the cause of the cause of disability).
Enter the amount of the employee's income for months in two preceding year and, if necessary, check the "district coefficient" and / or "partial employment" checkboxes for the calculation of the average daily earnings.
You will receive a table of calculating the payment on the hospital sheet, taking into account the experience of the employee and the breakdown of the amount of a manual for two parts: the first one that is paid by the employer, and the second one that lists the FSS.
Please note: in the calculator there are tips hidden under the signs of questions next to the filled fields. Tips contain links to regulatory articles and help correctly calculate the calculation.
Example of calculating hospital using an online calculator
Example 1. Officer Oktyabe LLC Julius V. M. Pole from August 12 to 19, 2020 inclusive - 8 days. Hospital regime Julius V. M. did not violate, and his insurance experience is 5 years and 4 months. Consequently, the employee's hospital allowance will be 80% of the average daily earnings.
Fill the corresponding calculator fields:
Enter a period of illness from a disability sheet and select the cause of the disease (in the hospital sheet specified the cause of the cause of disability).
Enter a period of illness from a disability sheet and select the cause of the disease (in the hospital sheet specified the cause of the cause of disability).
The calculator automatically determined the estimated period - 2018-2019.
We indicate the monthly income of Julia V. M. in 2018-2019 and we define the average earnings.
The indicated amount of income does not exceed the limit values. Calculator calculates the average daily earnings in the amount of 1,207,26 rubles.
Click "Next". We establish insurance experience Julia V. M. We receive a table with a complete calculation of disability payments:
. Julius V. M. settled in October 1, 2020. And on July 8, 2020 went to the hospital and drilled until July 12, 2020 inclusive, the hospital regime did not violate. For Julia V. M. October LLC - the first place of work. We indicate in the field of the calculator period of the disease:
Since Julius V. M. got a job for the first time and for the billing period - 2018-2019 - he had no income, the calculator automatically makes the calculation of the minimum wage. As a result, the average daily earnings are equal to the minimum amount in 2020 - 398.79 rubles.
- Since the insurance experience of the employee is less than 6 months old, it should be paid 60% of the average daily earnings - 239.27 rubles per day. But in accordance with FZ dated 01.04.2020 No. 104-ФЗ from 04/01/2020 to 31.12.2020, the size of the daily benefit should not be less than the following meaning: Mrot × (1 + RK) × Employment coefficient / Number of days in the month.
- Therefore, the daily allowance is calculated as follows: 12 130 × 1 × 1/31 = 391,29
- For 5 days of the disease, the benefit will be 1,956.45 rubles, of which the employer will pay for the first three days (391.29 × 3 = 1 173,87), and the next two days - FSS (391.29 × 2 = 782,58) .
- From April 1 to December 31, 2020, hospitals are calculated in a new way. Asking what has changed and on examples show how to calculate disability allowance during this period.
New procedure for calculating hospital in 2020
From April 1, the hospital for a complete month of disability should be not lower than the federal minimum wage taking into account the district coefficients, regardless of the insurance experience of the employee and the actual earnings. So established by Federal Law No. 104-FZ dated 01.04.2020. This order is valid until the end of 2020.
In 2020, the federal minimum wage is 12,130 rubles.
This is how you need to count on temporary disability.
Calculate how many calendar days are subject to payment. To do this, look at what kind of number was the exemption from work. If during this period there are non-working days, they are also paid. Pay attention to the codes in the "cause of disability" cells - it depends on how many days of the hospital need to pay. For example, "01" - the disease, the employee needs to pay allowance for all days of the disease. "09" - care for the sick family member, and here, depending on the additional information on the leaflet, there will be restrictions on the number of days. Code decryption can be viewed on the back of the hospital.
Calculate the size of the average daytime earnings in the usual order. For this earnings of the employee for the estimated period (in general, these are the two previous calendar years) divide by 730 and adjust, taking into account the experience: less than 5 years - 60% of the average earnings; 5-8 years -80%; 8 or more years - 100%. If the insurance experience of the employee is less than 6 months, the manual is calculated from the minimum wage.
Calculate the day allowance, based on the minimum wage, taking into account the district coefficient (if it is) - divide the minimum wagon by the number of calendar days in a month, which is hospitalized. So, if sick leave in July, then divide by 31. If the hospital falls for one month, it is necessary to calculate separately for each month.
Compare the daily allowance from the average salary and from the minimum wage and choose the most value. Multiply it to the number of calendar days of the disease.
Consider at the examples how to calculate temporary disability allowance.
The employee was on the hospital from 06.22.2020 to 26.06.2020. His insurance experience is 7 years old. For the previous two years, he earned 344 560 rubles.
Middle day earnings are 344 560/730 = 472 rubles.
Taking into account the experience, the day of the benefit is 472 * 80% = 377.60 rubles.
Now we calculate the day allowance based on the minimum wage. Suppose the company is in the area in which the district salary coefficient is applied 1.2. Then it is necessary to count on, based on the increased federal minimum wage. That is 12 130 * 1,2 = 14 556 rubles. We divide it for the number of calendar days of June.
Day allowance from Mroth = 14 556/30 = 485,20 rub. Compare: 485.20 more than 377.60 - it means that you take the amount calculated from the minimum wagon for calculating the benefit.
For five days, the employee will receive:
485,20 * 5 = 2 426 rub.
The external part-time, adopted by 0.5 bets, was sick from 15 to 24 June 2020. At the date of issuance of a disability sheet, he worked part-time six months. Insurance experience - 4 years and 7 months. The certificate of earnings from previous places did not provide, as the previous 2 years did not work. The area is used by the district salary coefficient of 1.3.
Temporary disability manual The employee can get one of the last jobs on his choice.
If he wants to get it where it works in part-time, he needs to bring a certificate from the main employer that the allowance was not appointed.
So as information about the salary for 2018-2019. No, then the middle day earnings are counting out of the minimum wage:
15 769 rub. * 24 months / 730 d = 518.43 rub.
- Since a part-time part-time, we consider the day allowance, based on the rate of 0.5:
- 518.43 * 0.5 = 259.22 rub.
Until 01.04.2020, due to a small experience, the employee would still decrease to 60% and amounted to 259.22 * 0.6 = 155,53 rubles, but according to the new law No. 104-FZ, the hospital may not be lower than the federal minimum wage. district coefficient. If the insured works on an incomplete working time, then the minimum wage is calculated in proportion to the length of working time.
For 10 days of disability, the employee will receive:
259.22 * 10 = 2 592.2 rub.
Hospital for March-April
The sheet of disability is open on March 27, and closed on April 05, 2020. The insurance experience of the employee is 10 years old, the place of work is the main, full-time, the coefficients do not apply. Earnings for the previous two years - 275 600 rubles.
The manual is calculated in two stages:
Until 01.04.2020 - according to the old rules (No. 255-ФЗ).
After 01.04.2020 - taking into account the new law No. 104-FZ.
An average daily earnings = 275 600/730 = 377,53 rubles.
- Day for April = 12 130/30 = 404,33 rub.
- Compare: 377.53 less than 404.33. It means that the amount calculated from the minimum wage will be involved in the calculations. But only for a part of the manual for April, since in March, the new rules have not yet acted.
Manual for March = 377,53 rubles. * 5 d. = 1 887.65 rub.
Manual for April = 404,33 rub. * 5 d. = 2021.65 rub.
- For 10 days, the employee will receive 3,909,30 rubles.
- The procedure and timeline of the hospital leaf in 2020
The employer (insured) must charge a manual within 10 calendar days from the day, as will receive a sheet of disability. To bring his employee can for six months after the disease. Hospital can give and electronically, it is equivalent to a paper form. In this case, the employer will receive it at the sheet number through the "Cabinet of the Insured" on the FSS website or on the Public Services portal.
Hospital due to the disease or injury paid: