What is included in average earnings, calculation procedure for all types of payments. What amounts are excluded from the calculation of sick leave What payments are included in the calculation of average earnings to pay compensation for unused vacation and severance pay

Every employee has the right to receive vacation. This is the time established by law, which is provided for rest and exempts the employee from visiting the place of duty, while maintaining his position and average earnings. Vacation must be paid in accordance with the law.

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Vacation payments are calculated in advance by the accounting service. In order to correctly calculate payments to an employee, you need to know the calculation procedure, the amounts to be included or excluded in the calculation, the billing period and other nuances of the complex algorithm for calculating vacation payments. There were no changes in the year, unlike last year. The main change can be considered the increase in the minimum average wage.

Payments for vacation

Holiday payments are paid by the employer one or more times a year at a rate of at least 28 calendar days. Longer rest is provided by law for certain categories of working citizens, in connection with the field of activity or special working conditions. Additional leaves are provided and paid by the employer according to established internal regulations, unless this contradicts current legislation, for example, in case of irregular working hours.

The first leave can only be obtained after working for at least 6 months in one organization.

Payments for vacation must be made at least three days before the start of the vacation. If an employee has not received vacation pay on time or has not been notified in writing about the date of vacation, then he has every right to postpone the vacation to another date agreed with management.

Workers in hazardous or hazardous industries and persons under 18 years of age must receive compulsory annual leave without exception. Leave at the request of the employee on a personal request, for family and other reasons does not imply any payments. In other cases, the employee must be paid the amount of average earnings for the entire period.

Vacation pay calculation

The rules for calculating vacation pay are clearly defined by Russian legislation. This issue is regulated by Art. 122 TK. The procedure for calculating average earnings for calculating vacation pay is contained in the Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages.”

The employee has the right to use the allotted leave in full or several times.

The first part of the vacation should not be less than 14 days, and the subsequent ones are at least 7, so the vacation can be divided into a maximum of 3 parts. When calculating, the number of days of vacation taken matters.

The principle of calculation is quite simple: the sum of all money earned over the last 12 months is divided by the number of working days and multiplied by the number of vacation days. The hard part begins with determining what is included in the settlement amount. Thus, the most important indicator when calculating vacation pay is the average daily earnings.

If an employee has worked for less than a whole year, then the average is obtained by dividing the sum of all funds earned by the average number of calendar days in a month of 29.3, that is, for the period actually worked. When receiving vacation pay, you should take into account that the final payment amount is subject to tax, as prescribed in the Tax Code. For the convenience of calculating indicators, a five-day working week is used as a standard. Holidays and weekends are not included.

In cases where an employee’s income depends on seasonality, receipt of seasonal bonuses, etc., the billing period may be slightly increased at the discretion of management.

The formula for calculating vacation pay looks like this:

Salary average days X number of days vacations,

At the same time, salary avg. days (average daily wage) is calculated using the formula:

Salary (per year or period actually worked)/(12 months (number of months actually worked)*29.3.

If the employee went on sick leave, then the average value of the calendar period changes and is calculated using the following formula:

29.3/(number of days in the reporting month (28, 29, 30, 31)X (Sum of days in the month where there was sick leave - missed calendar days))

Examples of calculating vacation payments

Example 1

For example, employee “…” goes on vacation in February from the very beginning of the month. His salary for the previous 12 months was 400,000 including bonuses. The employee has not been on sick leave or on business trips over the past year. There were no other absences from work either. Leave is granted for the standard 28 days.

1. 12*29,3 = 351,6 (average number of days per year)
2. 400000/351,6 = 1137,656 (average daily earnings)
3. 1137,656*28 = 31 854,37 (the amount of vacation pay, without tax deductions, that is, the employee will receive this payment in person, but minus income tax).

This can be written as an expression:

(400000/(12*29,3))*28 = 31 854,37

Example 2

The annual earnings of a female employee of the enterprise amounted to 327,000 rubles. She worked a full year, but had paid sick leave in April for 9 days. In this case, for a vacation of 28 days, the calculation is made according to the following algorithm:

1. 30-9 = 21 (number of days in April minus sick days)
2. 30/29,3*21 = 21,5 (new coefficient for April based on the average number of calendar days)
3. 327000/ (11*29,3+21,5) = 951,134 (average daily earnings)
4. 951,134*28 = 26631,75 (amount of holiday pay before deduction of income tax).

Every employee should know the principle of calculating vacation pay in order to spot an accounting error or monitor compliance with their rights. Vacation payments may include bonuses from the employer; this may be an amount stipulated by a collective agreement or a one-time incentive, which will be subject to income tax on a general basis. This payment is calculated separately from the mandatory amount (by law).

Currently, many programs are used that independently calculate vacation pay amounts. However, this does not at all exclude the possibility of an error, because in accounting something changes so often, including the order of calculations, and the elements included and excluded from the list of calculations.

Issuance procedure

Vacation payments are issued. For this purpose, an enterprise fund is used, intended specifically for these purposes. Delay of payment is not allowed, even if the employee himself requests it in writing.

Special conditions for the issuance of vacation pay may be specified in a collective agreement, but they cannot limit the employee’s rights established by law.

Conditions that worsen the employee’s situation are considered illegal, invalid and may result in administrative liability for the employer.

Vacation pay is calculated in advance, since issuance should not be made later than three days before the vacation itself. The employee himself is warned about the vacation planned in advance (determined by the company's vacation schedule) no later than two weeks in advance. The employee confirms in writing that he is familiar with the manager’s order granting him leave.

Delay in payment of vacation pay entails liability for the company. A fine may be assessed to the manager and the organization. These standards are established in Part 1, Art. 5.27 RF Arbitration Law. In extreme cases, business operations may even be suspended for up to 90 days. There are no exceptions to the payment procedure provided by law. In case of delay in payment by at least 1 day, the company is obliged to accrue interest to the employee, which is also provided for by existing legislative norms (Article 236 of the Labor Code).

The issue of violation of the procedure for paying vacation pay can be resolved at the labor inspectorate or the prosecutor's office.

In cases where an employee works part-time and permanently at the same enterprise, vacations must be granted simultaneously (if their terms are not equal, then a shorter period may be extended upon application, without maintaining pay). Payments for vacation are made separately for each position, which is prescribed in Part 2 of Article 287 of the Labor Code of the Russian Federation.

Components

The accrual of vacation pay confronts the accountant with the problem of calculating the amount of money earned to determine the average daily earnings. There are several fundamental nuances here, because the average salary does not include all payments from the employer. The most troubling moment for employees is the question: is the bonus included? This is due to the piecework-bonus wage system in many enterprises. So what is included in vacation pay and what is not?

What is included in vacation pay

To calculate the average daily earnings, which is the basis for calculating vacation payments, you need to add up all the amounts received by the employee during the billing period, usually the year, from which income tax was withheld and divide by the coefficient of the average number of calendar days per year.

When calculating average income, payments are taken into account:

• the basic salary, which is calculated according to salary, according to the tariff schedule, according to piecework and bonus wages;
• commission payments, percentages of sales included in employee salaries;
• wages paid in a form other than cash or money transferred to an electronic salary card;
• remunerations transferred to officials of government agencies, deputies, members of the election commission, and municipal employees;
• fees for artists, journalists, writers;
• royalties;
• salaries of teachers and teachers, additional payments for exceeding hours beyond the curriculum, additional payments for classroom management;
• bonuses for working with highly classified documents and information;
• additional payments for managing a site, team, etc.;
• payments for night time, work on weekends, if they are a mandatory schedule of the enterprise;
• territorial coefficients of wage premiums (“northern”);
• additional payments for harmful and dangerous working conditions;
• bonuses included in the remuneration system;
• other payments included by the employer in the enterprise’s payment system.

What is excluded?

By law, previous vacation pay is not included in the calculation of vacation pay, even if it falls within the pay period.

The full list of excluded amounts includes:

• payment for additional time worked (weekends),
• vacation pay,
• one-time bonuses that are not included in the remuneration system of an organization, company, enterprise,
• any payments for periods when the employee retained wages (periods of training, business trips, strikes, etc.),
• payment for temporary disability certificates;
• time off, vacation at your own expense;
• social payments and benefits,
• compensation for food and travel,

The question arises: is downtime due to the fault of the employer or other reasons independent of him and the employee, but paid in any case? You can answer that it is not included, since this time cannot be considered worked, but only paid.

In cases where the employee did not use part of the vacation, but quits, the accountant is obliged to calculate. If there are excessive days off, the employee, on the contrary, according to the recalculation made, will have to compensate the company for part of the amount of vacation pay or work until the end of the billing period at his own request.

Please note that the employee has the right not to go on vacation for no more than 2 years in a row. If this period is exceeded, vacation days are lost, and the company may be subject to fines and sanctions from regulatory authorities. Vacation should not be compensated by any payments.

Is it possible not to go on vacation?

It is legally determined that vacation cannot be replaced by monetary compensation, but only for the mandatory 28 days.

• for 2016 - 718,000 rubles;
• for 2017 - 755,000 rubles;
• for 2018 - 815,000 rubles.

You can learn more about the procedure for determining the maximum amount of sick leave in the article “Maximum amount of sick leave in 2017-2018.” The actual average earnings will be higher and closer to the maximum than:

• the employee’s salary is higher for the 2 years preceding the year in which sick leave is calculated;
• more months the employee received high wages during the corresponding 2 years.

The average earnings are calculated when calculating compensation for sick leave using the formula: SZ = GRP / 730, where: SZ - average earnings; GRP - all payments related to the calculation of benefits for temporary working capacity.

What periods are excluded from the calculation of sick leave?

To determine the amount of benefits due to her, you should perform the following calculations:

• Calculate the amount of income received over the previous two years. In 2015, she earned 470,000 rubles, and in 2018 - 525,000 rubles, respectively, in just two years she received 995,000 rubles.
• Calculate average daily earnings: 995,000 / 730 = 1,363 rubles.
• Determine the amount of benefits due for each day: 1363 x 0.8 = 1090.4 rubles.
• Find out the total amount of benefits for sick days: 1090.4 x 20 = 21808 rubles.

Thus, Avdeeva E.N.

she is required to pay 21,808 rubles, of which 3,271.2 rubles are contributed directly by the enterprise where she works, and the remaining funds from the Social Insurance Fund budget. The principle of excluded periods when calculating sick leave It is extremely important to determine the excluded periods when calculating sick leave.

Excluded days (periods) for calculating sick leave

What periods are not included in the calculation of sick leave? When determining the amount of payments made to an employee and his length of service, the following should be fundamentally excluded from the calculations:

• days when an employee is on leave at his own expense, for study, for child care;
• days on which the employee did not work due to downtime (if he got sick during the downtime period);
• days of added leave if the employee went on paid sick leave during the days of paid leave due to the need to care for a child or other relative.

Moreover, if the employee himself gets sick, the employer provides him with days of added vacation and pays for them in the amount determined by the FLN formula. Results Calculation of compensation for sick leave is carried out taking into account average earnings, length of service, actual duration of leave, as well as taking into account the established maximum and minimum restrictions on the amount of payment.

Calculation and payment of sick leave in 2018

Incorrect accounting of time spent caring for a sick relative. Benefits for caring for a sick family member are paid for a certain number of days, which is limited: no more than 90 days - children under 7 years old, no more than 45 days (and 15 for each individual case) - children up to 15 years, no more than 30 days (and 7 days for each individual case) - other family members. Failure to take into account length of service when calculating benefits from the minimum wage The minimum daily benefit is calculated by multiplying the minimum wage at the onset of illness by 24 (months) and dividing by 730 (days).

The resulting amount is multiplied by 1, 0.8 or 0.6 depending on the length of the employee’s insurance period. Incorrect calculation of sick leave for a dismissed employee When calculating sick leave for an employee who was dismissed less than 30 days ago, his average salary must be multiplied by a factor of 0.6.

What accruals are taken to calculate sick leave?

When calculating the benefits due to her, a two-year period is taken, including 2015 and 2018, during which she took sick leave several times: in 2015, the total length of days on sick leave was 17 calendar days, and in 2018 - 21 calendar days. These days will be deducted from the two-year period when calculating benefits.

Attention

Thus, the number of days that will be taken into account in the billing period will be: 365+366-17-21 = 693 days. Possible errors Error Features Accounting for excluded periods and using the wrong number of days for calculations Calculation of sick leave should be based on the income that the employee received for the previous two years of illness.

In this case, calendar years are taken as a basis, from which no days are excluded. Also, the extra day in a leap year is not taken into account.

How to take into account excluded periods when calculating sick leave

If an employee is being treated himself, then a separate paid sick leave may have a duration (DC) set based on the specifics of a particular disease. But if necessary, there can be several such sheets, and they can be issued in a row - up to 10 months (clause.

13 order introduced by order Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n). In some cases, treatment may take longer. For example, in case of tuberculosis - up to 12 months (p.
4 tbsp. 59 of the Law “On Health Protection” dated November 21, 2011 No. 323-FZ). The CR rate when caring for a child or other relative depends on:

• on the age of the child or other relative;
• limitations in the child's physical capabilities.

You can find out exactly how sick leave is paid when caring for a child or other relative in the article “Paying sick leave for caring for a sick relative.”

Periods excluded when calculating sick leave

To calculate the amount of sick leave benefits due to an employee, the payroll period must first be determined. It represents the time period over which the employee’s average income should be. The legislation defines the calculation period for paying sick leave as two years, which were before the year in which the illness began. The exact number of days to calculate is 730 days, and this number does not change even in the case of a leap year.

Important

There is also no provision for excluding any days from the calculation. If there is no earnings in the billing period or if its amount is too small, the minimum wage is taken as the basis.

Staying on maternity leave during the billing period gives the right to make a replacement when calculating sick leave to make a replacement for the years before this leave.

Which days are excluded from the calculation of sick leave?

The basis for this is the employee’s stay in the years preceding the occurrence of the insured event on leave related to pregnancy, childbirth or child care. The replacement is made if as a result the woman will be able to receive a larger benefit.

Accounting for pregnancy and childbirth To calculate benefits due to employees planning to go on leave due to pregnancy and childbirth, you should use the following formula: (СЗn1+СЗn2) / (731-excluded calendar days) x 140 Where: (СЗn1+СЗn2) The sum of average earnings for the two previous years. 140 The period for which the allowance is paid. The amount of average earnings taken into account for each year should not exceed the maximum value of the base from which insurance premiums are calculated to the Social Insurance Fund: in 2015 it was equal to 670 thousand rubles, in 2018 - 718 thousand rubles.

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In this case, the worker may demand payment for a certificate of incapacity for work. In the absence of a positive response from the manager, he will have the right to apply to the court, the prosecutor's office or the labor inspectorate for the protection of his violated rights and legitimate interests.

How to determine the number of excluded calendar days when calculating sick leave The formula for calculating benefits according to the bulletin is as follows: Amount of daily benefit = employee income subject to contributions to the Federal Social Insurance Fund of the Russian Federation for all places of work for the last two calendar years / 730 * 100%, 80%, 60% (depending from the insurance period) When calculating benefits, those days when wages were not accrued are not taken into account. After all, the policyholder did not deduct contributions from her. Calculation of sick leave for pregnancy and childbirth When calculating benefits under the B&R, there are no excluded time periods.

The employee’s income for the previous two years is divided by a fixed amount (see.

Sick leave calculation

We are talking about periods of performance by an employee of state and public duties (Article 170 of the Labor Code of the Russian Federation). For example, the duties of a juror, a member of an election commission, etc.

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

3 tbsp. 14 of the Law of December 29, 2006 No. 255-FZ). Non-insurance periods on the sick leave In the column “Non-insurance periods” on the sick leave, completely different information is indicated, not the days that are excluded from the calculation of sick leave. The periods of the employee’s military service, service in internal affairs bodies, the State Fire Service, etc. should be noted here. (Clause 66 of the Procedure, approved by Order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n). Of course, if there were any in the employee’s life.

What amounts are excluded when calculating sick leave?

We propose to analyze the excluded periods when calculating sick leave in 2017. After all, as a rule, even for experienced accountants this causes errors or confusion.

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• 1 Basis for calculation
• 2 Are there any exceptions?
• 3 Benefits with exceptions
• 4 Limitation of payment days

Basis for calculation When calculating a certificate of incapacity for work, the calculation period is the 2 calendar years preceding the year:

• onset of the disease;
• maternity leave;
• parental leave.

Also see “How to calculate and pay sick leave for a work injury.”

What amounts are excluded from the calculation of sick leave?

Therefore, the calculation period is always taken to be exactly 730 days. Incorrect calculation of the maximum limit for maternity benefits The average monthly earnings, on the basis of which the amount of maternity benefits is calculated, should be calculated by dividing the amount of accountable payments received by the employee for the reporting period by the difference between the number 730 and the number of calendar days in the periods subject to exclusion. Registration of two insured events instead of one In case of a long illness or recovery from an accident, one insured event can be issued with several sick leave certificates. But at the same time, only one should indicate that it is primary, and payment for the first three days is made by the employer.

At an enterprise, an accountant often has to calculate payments to employees based on their average earnings. However, depending on the payment, the calculation may differ. For example, the average salary for sick leave is calculated according to one rule, and for vacation pay according to another. The average earnings for the employment center are considered in a special way for the purpose of assigning unemployment benefits. In the article, we have collected situations when you have to calculate average earnings, provide calculation rules depending on the type of payment, and examples of calculation.

When calculating what payments to staff, average earnings are used:

• sick leave benefits accrued according to a certificate from the medical institution;
• maternity benefit, calculated at the request of the pregnant woman;
• monthly payment for child care up to 1.5 years;
• vacation pay - paid when going on basic or additional vacation;
• vacation compensation accrued upon dismissal for all unspent days or when additional days are replaced with money;
• severance pay – calculated for laid-off employees;
• for the employment center - at the request of the dismissed person to correctly calculate unemployment benefits;
• payment for the period of business trips;
• other cases of maintaining average earnings - for example, during downtime, forced absences, undergoing a medical examination, advanced training, while acting as a blood donor, etc.

That is, there are quite a lot of cases when average earnings are required to calculate. The rules may vary depending on the type of payment.

There are several groups of payments for which average earnings are calculated according to similar rules:

• sick leave, maternity leave, leave until the child is 1.5 years old - calculation is carried out over 2 calendar years;
• vacation pay, vacation compensation - calculations are carried out for the last 12 calendar months;
• for the employment center - the calculation is performed for the last 3 months before dismissal;
• severance pay – calculation is carried out for the last 12 months –;
• maintaining earnings at the average value for periods of absence - calculations are also carried out for the last year.

If you need to calculate the amount of sick leave benefits, then you need to calculate the average daily earnings, then multiply by the number of sick days and by the percentage of payment corresponding to the length of service.

Average earnings are calculated according to the following rules:

Step 1. It is established for what period to carry out the calculation.

For sick leave benefits, a period of two years is taken. It is important that they are calendar dates and come before the year in which the certificate of incapacity for work was issued. For example, if sick leave was opened in March 2018, the estimated period is 2016 and 2017. completely from January 1 to December 31, and 2018 itself does not appear in the calculation.

Step 2. The total earnings for the period from step 1 are calculated.

To do this, add up all the funds issued during the two-year period, from which the accounting department deducted insurance premiums at a rate of 2.9% (for VNiM). You cannot take income over the maximum base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles.

Step 3. It is determined whether the excluded periods are included in the calculation period

These have not been established regarding the calculation of sick leave benefits.

Step 4. The average earnings for 1 day are calculated.

The formula is:

Average earnings = (Payments for 1 year + Payments for 2 year) / 730,

730 is the total number of days in the biennium. Please note that 730 is always taken, regardless of how many days there actually were in the calculation period, or whether there was a leap year.

For maternity benefits

The average earnings for maternity benefits are calculated in a similar way, which is also calculated based on sick leave. The only exception is that there are non-accountable periods. These days must be subtracted from the total number of days in the calculation period.

The formula is transformed into this:

Average earnings = (Payments for 1 year + Payments for 2 year) / ((730 or 731) – Unaccounted days),

Please note: the actual number of days in the billing period is taken, taking into account the presence of a leap year.

Which days are not taken into account for maternity benefits:

• past maternity leave;
• sick leave benefits;
• vacation periods up to 1.5 or 3 years of age of the child.

For child care benefits

Another type of payment, for which average earnings are calculated according to similar rules for 2 years, is a care payment for up to 1.5 years.

On average, daily earnings are calculated exactly according to the formula given for maternity benefits.

Calculation example for sick leave

Let's calculate the average earnings for a certificate of incapacity for work opened on 04/05/2018 for 10 days. The employee was employed by the company from March 12, 2016 to the present day. In 2016, 387,000 were earned, in 2017 - 734,000 (we will take into account only 718,000, since amounts earned above this value are not taken into account).

The period for calculations is the full years of 2016 and 2017. There are no excluded periods; we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11.

• Average earnings per day = (387000+718000) / 730 = 1513.7 rubles.

Average earnings for calculating vacation pay

The second group includes the calculation of the average daily earnings for vacation payments; this also includes compensation for days not taken off.

The step-by-step calculation procedure is similar to that given above.

Step 1. Billing period.

To calculate vacation payments, this is 12 months - calendar months are taken from the 1st to the last day.

For example, if the date of going on vacation is November 21, 2017, then the calculation must be carried out for the period from November 1, 2016 to October 31, 2017.

Step 2. Total income for the period.

All payments are added up except:

• vacation pay for previous periods;
• payment for business trips;
• all social benefits, including sick leave, maternity leave, care for up to 1.5 years;
• dividends;
• compensation of various types (for food, travel and accommodation, sanatorium holidays and treatment);
• rewards for prizes in competitive events, bonuses on the occasion of anniversaries and other payments not related to remuneration.

Step 3. Unaccounted periods.

These are available, but are not included in the estimated period:

• business trips;
• leave – basic, additional, without pay, maternity, care up to 1.5 years, educational;
• illness with sick leave;
• release from work with the employee retaining his place and pay.

In the months in which the indicated periods occurred, you need to separately calculate the number of hours actually worked, this is done using the formula:

Days in partial months = (Actually worked in days/Calendar number of days) *29.3.

All other months where there were no such events are considered complete, and the number of days in them is recognized as 29.3

Step 4. Calculation of average daily earnings.

The formula looks like:

Average earnings = Income for the period / Time worked in days.

Time worked in days = Number of full months * 29.3 + Days in partial months.

Calculation example for vacation pay

It is necessary to calculate the average earnings for 1 day for vacation pay, if the employee goes on vacation on April 12, 2018, for the period from 04/01/2017 to 04/31/2018 he earned 538,000. During this period there was a vacation lasting 14 calendar days in July, sick leave - 3 days in September and a business trip - 10 days in November.

• Worked in partial months = 17*29.3/31 + 27*29.3/30 + 20*29.3/30 = 61.97 days.
• Total time worked for the billing period = 9 * 29.3 + 61.97 = 325.67 days.
• Average earnings = 538,000 / 325.67 = 1,651.98 rubles.

Average earnings for the last three months for the employment center

An accountant may be faced with calculating average earnings and submitting information about a dismissed employee to the employment center. The amount of unemployment benefits is determined based on the average income for the last three months.

The general calculation scheme is similar.

Step 1. Billing period.

These are the three calendar months that precede the month in which the severance of the employment relationship was formalized. For example, an employee was fired on April 18, 2018, the calculation must be carried out for the period from January 1 to March 31. If he is fired on the last day, then the month of dismissal can also be taken into account.

Step 2. Income for the period

All wage payments. Not taken into account:

• various compensations;
• social payments;
• travel allowances;
• payment for vacation periods, including compensation for unspent vacation.

Step 3. Unaccounted periods

No need to consider:

• vacation periods with and without payment;
• business trips;
• benefits – for sick leave, including maternity leave, for child care;
• release from work while retaining earnings.

The number of such days is subtracted from the number of days actually worked for three months.

If all the last three months consist only of the indicated non-accounted periods, then to calculate average earnings you need to take the three months preceding them.

Step 4. Average earnings

The formula is as follows:

Average earnings = (Payments for 3 months / Number of days worked for 3 months) * (Number of working days for 3 months according to schedule / 3).

Calculation example for an employment center

It is necessary to calculate the average earnings for three months in order to submit data to the employment center, where the dismissed employee registers in order to receive unemployment benefits. The dismissed employee ceased working for the company on November 13, 2017. The calculation is carried out for the period from 01.08 to 31.10 2017. Earned 112,000 rubles during this period. In October he took leave without pay for 7 days. The organization's work schedule is 5 working days a week, 8 hours each.

• The number of working days according to the organization’s schedule for three months = 66.
• Number of days worked for the same period = 59.
• Average earnings = (112,000 / 59) * (66 / 3) = 41,672.71 rubles.

Average earnings during periods of absence from work

SZ = SZ for 1 day * Days of absence from work

SZ for 1 day = Income for the billing period / Days worked for this period

Income includes wage payments, but does not include:

• vacation pay;
• various types of compensation;
• social insurance payments - sick leave, maternity leave, for a child under 1.5 years old and others;
• payment for business trips and other periods of absence.

Days worked include days when the employee was at work and does not include:

• days of incapacity;
• being on vacation;
• being on business trips;
• other days of absence when earnings were saved or not saved.

According to these rules, the payment of average earnings for periods of absence, the reasons for which were business trips, donations, downtime, training, forced absences, etc., is calculated.

Business trip

Note: Average earnings are saved only on weekdays, not on weekends. Only daily allowances are paid for them.

NW = NW for 1 day * Working days of business trip

Working days are the time at the destination and en route, expressed in working days (calendar weekends are not taken into account).

Example:

The employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. The employee had 28 days of paid leave in July. His earnings over the last year are 349,000, vacation pay is 30,000.

• The period for calculation is from 10/01/2016 to 09/30/2017.
• Worked for the period = 191 working days.
• We do not take into account the amount of vacation pay.
• SZ for 1 day = 349000 / 191 = 1827.23
• SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends during business trips are not saved).

What mistakes are made when calculating average earnings?

Error 1. The wrong billing period is taken.

For most payments, 12 calendar months are taken. For payments on sick leave and payments in connection with pregnancy and maternity, 2 calendar years are taken. For unemployment benefits – 3 calendar months.

Error 2. Payments not related to wages are included in income.

When calculating total earnings, you do not need to take those amounts that were accrued to the employee in connection with events that are not related to the labor process. For example, this could include all social benefits, compensation accruals, and vacation payments.

Error 3. Unaccounted days are not excluded from the calculation period

There are no excluded periods only due to disability; in all other cases there are such periods. As a rule, these are all those days when the employee did not perform work duties - all types of rest, forced absences, releases from work, incapacity for work, stays on pregnancy and maternity leave.

To calculate the amount of benefits that must be paid to an employee in connection with his temporary disability, the employer must comply with the calculation rules, for which he must determine:

• billing period;
• the employee’s earnings for the pay period;
• average daily earnings;
• employee's insurance record;
• amount of payment in connection with temporary disability.

Then make the appropriate payment.

Calculation period for sick leave payment

The number of calendar days taken into account in the calculation period for sick leave is the two calendar years that preceded the employee’s temporary disability. The duration of this time is 730 calendar days (taking into account the peculiarities of a leap year, this period can be 731 and 732 calendar days), any days are not excluded from the calculation.

For example, if engineer Ivanova fell ill in January 2019, the estimated time will be taken from 01/01/2016 to 12/31/2017.

If at this time (calculated), the employee was temporarily disabled due to pregnancy and childbirth or was on maternity leave when the child reached the age of three years, other years may be taken as the basis for the calculation period, according to the employee.

At the same time, Federal Law No. 255-FZ of December 29, 2006 does not establish a restriction for calendar years to follow each other; in principle, any period can be taken.

What is included in the calculation of sick leave in 2019

Earnings include all payments from which insurance contributions to the Social Insurance Fund were paid. Accordingly, amounts not subject to insurance premiums are not taken into account when calculating earnings (a complete list of amounts not subject to insurance premiums is indicated in Article 422 of the Tax Code of the Russian Federation).

At the same time, the maximum amount for calculating insurance premiums for 2019 is 815,000 rubles (the amount of this amount is approved by the Government of the Russian Federation annually in November or December by Resolution; for 2019 this is Resolution No. 1378 dated November 15, 2017). Thus, if the employee’s total earnings exceed the specified limit of insurance payments, then the limit is taken as the basis, and everything in excess is not taken into account, according to paragraph 3.2. Article 14.

For example, the monthly salary of engineer Ivanov is 35,000 rubles.

Ivanov fell ill on 01/01/2018, which means that the calculation will be based on the time from 01/01/2016 to 12/31/2017.

Ivanov worked out this billing period completely. Thus, Ivanov’s earnings will be 840,000 rubles (35,000x12x2).

For 2016, the limit is 718,000 rubles; for 2017, the limit is 755,000 rubles.

This means that the limit for the billing period is 1,473,000 rubles.

Since 1,473,000 > 840,000, then for accrual purposes Ivanov’s earnings will be taken in full.

If the employee did not work in the previous two years, earnings are calculated from. If you worked for other employers, the calculation is made on the basis of the information specified in the certificate issued by the former employer in form 4n and.

Average daily earnings

Calculated using the formula:

SDZ=ZR / 730

where SDR is the average daily earnings,
ZR - employee’s earnings,
730 — number of calendar days for the billing period

For example, for Ivanov the SDR will be 1150 rubles 68 kopecks (840000 / 730)

This procedure for calculating average daily earnings is established for all categories of workers, in accordance with the provisions set out in paragraph 16 of the Regulations, approved by Decree of the Government of the Russian Federation of July 15, 2007 No. 375.

Maximum average earnings

If everything is more or less clear with the maximum average daily earnings, for the period from 01/01/2016 to 12/31/2017 this figure will be 2017 rubles 80 kopecks (1,473,000 / 730), then the minimum average daily earnings requires clarification.

Minimum average earnings

The minimum wage is approved every year. Sometimes it changes throughout the year.

The calculation procedure will be as follows: the size of the minimum wage on the date of opening the temporary disability certificate is multiplied by the billing period (24 months) and divided by 730 (the number of days in the billing period).

Thus, the minimum average daily earnings in 2019 for St. Petersburg will be (17000 * 24/730) 558 rubles 90 kopecks; for the Leningrad region (11400*24/730) 374 rubles 79 kopecks.

Insurance experience for calculating sick leave

After the calculations have been made, to determine the amount of payment to the employee, it remains to determine his insurance period.

The insurance period is periods of work or other activity, provided that during these periods insurance premiums were accrued and paid. An exhaustive list of periods that are included in the insurance period is set out in Article 16.

If you use software, the electronics will calculate it on its own; if there are no programs, we do it manually.

We open the employee’s work book.

1. We write down all previous work periods, including time spent working in your organization.
2. We add up the years, months and days separately.
3. Days must be converted to months: to do this, divide the number of days by 30.
4. After this, we add the full number of months to the existing sum of months from the second point.
5. We convert the resulting sum of months into years: divide their number by 12.
6. We add up over the years from the second point.

We get the exact insurance experience.

For example, Ivanov has the following working periods:

• from 02/10/2000 to 12/15/2005,
• from 01/25/2006 to 07/13/2009,
• from 08/19/2009 to 10/30/2014,
• from 04.11.2014 to present.

If you look at it in general, then Ivanov has more than eight years of experience, but let’s still do the math:

• 5 years 10 months 5 days for the first period,
• 3 years 5 months 18 days for the second,
• 5 years 2 months and 11 days for the third,
• 4 years 10 months and 3 days (as of the date of opening of sick leave) for the current one.

Adding up the days, we get 37 days or 1 month and 7 days.

Adding up the months, we get 27 or 2 years and 3 months.

Add up the years, we get 19 years.

Add everything up and we get 19 years, 4 months and 7 days.

If the length of service is less than six months, temporary disability benefits are paid in an amount not exceeding the minimum wage for a full calendar month.

If the experience is from six months to five years - 60% of average earnings.

If the experience is from five to eight years - 80%.

If there are eight or more - 100%.

Amount of sick leave payable

So, all the initial data are known.

Now you can proceed to the example of calculating sick leave.

To do this, you first need to determine the amount due for payment for each day of temporary disability, that is, you need to determine the amount of the employee’s average daily earnings depending on his insurance coverage.

For Ivanov this figure is 100%, i.e. 1150 rubles 68 kopecks.

However, if Ivanov had less experience and the calculation was based on 80%, then 920 rubles 54 kopecks would already be due for payment, etc.

If Ivanov was sick for 5 days, he is entitled to payment of 5,753 rubles 40 kopecks.

FAQ

Are vacation pay included in the calculation of sick leave in 2019?

Yes, they do.

Is sick leave included in the calculation of vacation pay?

No, it is not included, temporary disability benefits are not the employee’s wages.

Are sick leave taken into account when calculating sick leave?

No, they are not taken into account.

Sick pay upon dismissal

If an employee falls ill within 30 days from the date of dismissal, the former employer is obliged to pay him the entire period of temporary disability in the amount of 60% of his average earnings, regardless of his insurance period. It does not matter on what day the former employee fell ill, even on the 30th day, the employer will have to pay for the entire period of the former employee’s incapacity for work.

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