Minimum minimum for calculating sick leave. When the average earnings cannot be less than the minimum wage. If the average daily earnings are less than the minimum wage.

Establishing a minimum wage

According to Art. 133 of the Labor Code of the Russian Federation, the same minimum wage (minimum wage) is established by federal law for all subjects of our country.

The minimum wage is changed by amending Art. 1 of the Law “On the Minimum Wage” dated June 19, 2000 No. 82-FZ. From 07/01/2017 the minimum amount is 7,800 rubles, from 01/01/2018 - 9,489 rubles, and from 05/01/2018 - 11,163 rubles.

From 01/01/2019 the minimum wage is 11,280 rubles. (Law “On Amendments...” dated December 25, 2018 No. 481-FZ).

The employer, when calculating benefits, if the employee does not have sufficient insurance coverage or has a low average income, must proceed from the specified amount.

In Art. 133.1 of the Labor Code of the Russian Federation specifies that it is allowed to increase the minimum wage compared to the federal one by concluding a regional 3-party agreement.

In Art. 133 of the Labor Code of the Russian Federation, the legislator also indicated that the minimum wage should not be less than the subsistence level of the working population. The Law “On Amendments...” dated December 28, 2017 No. 421-FZ established that from January 1, 2019 onwards, the minimum wage is determined based on the cost of living for the 2nd quarter of the previous year. While the cost of living decreases, the minimum wage remains at the level of the previous year.

Thus, the establishment of a minimum wage is the responsibility of the state, which must take into account the real economic situation in the country.

Why is the minimum wage needed?

The main purpose of the minimum wage is to regulate the level of wages of the population: it cannot be less than the established minimum.

Moreover, under such a salary in Art. 133 of the Labor Code of the Russian Federation is understood as the sum of the entire income of an employee who properly performed labor duties and fully fulfilled the labor standard (standard of time, production or service). Accordingly, it is legitimate to compare with the minimum wage a salary that includes:

• salary;
• bonus;
• allowances;
• Personal income tax.

The tariff rate/salary may be less than the minimum wage, provided that the entire salary with allowances is greater than or equal to it (letter of the Ministry of Health and Social Development dated 07/09/2010 No. 22-1-2194).

The salary of an employee who was sick in the past month, took additional days off, vacation (time norm) or did not fulfill the established piecework plan (production norm) may well be less than the minimum wage.

The employer is guided by the minimum wage when accruing sick leave to the employee for the main illness, pregnancy and childbirth, or child care benefits (. This applies to those cases when:

• the employee's insurance period is less than 2 years before the onset of temporary disability;
• for the last 2 years, earnings were below the minimum wage (clause 11.1 of the Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

How is average daily earnings calculated?

According to clause 15.1 of Resolution No. 375, average daily earnings (ADE) are calculated by dividing average earnings by 730. Average earnings are the sum of all payments and rewards for the last 2 years from which contributions to the Social Insurance Fund were transferred, multiplied by 24.

SDZ is calculated using the following formula:

SDZ = SD × 24 / 730.

When the average earnings are clearly low, it is necessary to calculate the average daily earnings in fact and separately from the minimum wage, and then compare the resulting values. As a result, the benefit must be calculated based on the higher average daily earnings (FSS letter dated November 16, 2015 No. 02-09-14/15-19990).

The formula for calculating average daily earnings from the minimum wage as of 2019 is as follows:

SDZ = 11,280 × 24 / 730 = 370.85 rubles.

Thus, the SDZ according to the minimum wage as of 01/01/2019 is equal to 370.85 rubles.

SDZ from 05/01/2018 to 12/31/2018 was equal to 11,163 × 24/730 = 367 rubles.

It should be noted that to calculate the SDZ for the minimum wage, the last approved minimum wage is taken, although the SDZ is calculated for 2 years.

Thus, the minimum wage is established by federal law in the same amount for all subjects of the Russian Federation. However, the legislator allows subjects to independently regulate this indicator. The main thing is that it should be no less than the federal one.

The minimum wage acts as a basis for calculations, a guarantee that accrued benefits and payments will not be less than the established minimum, but only equal or greater.

Vacation is a paid period of vacation that is provided to all employees who have performed their job function for 11 months.

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The law stipulates that an employee can go on “vacation” before the expiration of this period. So, he is able to exercise his right to leave after 6 months.

Calculated based on average earnings. This indicator is multiplied by the number of days. This way you can calculate the amount of vacation pay.

Labor laws provide minimum guarantees for workers. In particular, the legal act stipulates that the average monthly salary cannot be lower than the minimum wage.

This indicator is approved annually at the state level. It increases as inflation rises.

What do you need to know?

To do this, you need to calculate two indicators:

• duration of vacation;
• average earnings.

The duration of vacation, as a general rule, is 28 days (). Those employees who have performed their job function for 11 months after being hired for a new position or since the last vacation can apply for this leave.

An employee can receive his legal half of vacation after 6 months. An employee can divide his vacation into parts according to the rules approved by the Labor Code of the Russian Federation.

is an indicator that is calculated using the formula:

total income received during the billing period/12 (number of months in the billing period)/29.3 (average number of days in a month)

Thus, the earnings that the employee receives per day are calculated.

Minimum wage

The minimum wage is an indicator approved at the legal level. It serves as the guaranteed minimum that the employee will receive when performing work functions.

It should be borne in mind that the minimum wage does not determine the size of the salary, but the payments that the employee receives in person. Consequently, this includes compensation incentives, bonuses, etc.

Also, only those workers who performed their labor function during the established working hours can apply for the minimum wage.

The minimum wage is approved at the federal level. Subjects of the Russian Federation can set their own indicator, which will exceed the federal figure.

Since July 1, 2019, the minimum wage in Russia has been in force in the amount of 7,500 rubles. It was significantly increased compared to the previously approved figure (RUB 6,204), which was adopted on January 1, 2019.

Accrual

It is carried out according to the rules that we have already mentioned earlier. This indicator will depend on the employee’s income and the duration of the vacation.

To do this, you need to do the following:

1. Determine the billing period.
2. Summarize the employee's income for the pay period.
3. Calculate the amount of average earnings per day.
4. Multiply by the average earnings.

The billing period can be 11 months. In some cases, this figure will be less, for example, 6 months.

Individual days are excluded from the calculation period - the employee is on sick leave, on leave without pay, etc.

When making calculations, only the months that the employee worked in full are taken into account.

If he took sick leave, then these days are excluded from the calculation. ъ

Let's give an example: Akinov I.D. goes on vacation after working at the company for 11 months. In July, he took sick leave and actually worked for 14 days.

To calculate the days that will be included in the formula, we will use the following formula: 29.3/31(number of days in July)*14(actually worked time) = 13.23

These days will be taken into account when calculating vacation pay.

Size

The amount of vacation pay is determined by the formula: average earnings * duration of vacation in days.

To get the average earnings, you need to add up all the income received by the employee in the billing period. It must be taken into account that some profits are not considered when calculating this indicator.

So, these types of income include the following:

• benefits that are not subject to personal income tax;
• travel allowances;
• funds paid to an employee as compensation for food, travel, etc.

These incomes cannot be combined with other income.

Let's give an example of calculating vacation pay. Sidrov P.N. goes on vacation for 28 days. He worked for 12 months. During this period, he received an income of 400 thousand rubles.

In May, Sidorov took leave without pay and actually worked for 10 days.

Let's calculate the amount of his vacation pay:

• 29.3/31*10 = 9.45 (number of days included in the calculation for an incomplete month);
• 400,000/11*29.3+9.45 = 1205.73 rubles. (size of average daily income);
• 28*1205.73 = 33760.44 rubles. (amount of vacation pay).

Vacation pay and minimum wage

The minimum wage is an indicator that affects many payments. Thus, it is taken into account when calculating maternity benefits or disability benefits. It also plays a role when calculating vacation pay for an employee.

If a certain employee performed his labor function during the entire working time during the billing period, then his average earnings cannot be lower than the minimum wage.

So, at the final stage of calculation it is necessary to compare vacation pay and the minimum wage. What to do if the number turns out lower? The employee must be paid additionally.

It is calculated using the following formula:

(minimum wage, which is adopted in the Russian Federation and is valid during vacation / number of days in the vacation month) * duration of vacation in days - average employee earnings

Let's give an example. Ivanov A.P. went on vacation in August 2019 for 28 days. At the moment, the minimum wage was in force in the amount of 7.5 thousand rubles. When calculating the amount of vacation pay, it was revealed that Ivanov’s average monthly income is 6 thousand rubles.

According to the law, I am entitled to an additional payment: (7500/31)*28 – 6000 = 774.32

Thus, Ivanov has the right to claim an additional payment to vacation pay in the amount of 774.32 rubles.

Do I need to pay extra?

Additional payment is mandatory in the following cases:

• in the billing period, the employee fulfilled the standard amount of work or worked the number of hours assigned to him;
• the amount of vacation pay is less than the minimum wage.

If the employee performs a labor function under the condition, then the calculation is also made.

At the same time, additional steps are taken to calculate the minimum wage in proportion to the amount of time worked.

Indexation for salary increases

If there is a salary increase, then the answer to the question of whether vacation pay needs to be indexed will depend on the moment the decision was made:

• during the billing period - in this situation, the amount of income received in the billing period is multiplied by

• when the employee’s insurance period is no more than six months;
• the person has not worked for the last 2 years and therefore has no actual income;
• if, compared to the minimum wage, the employee’s earnings for an average day turned out to be less;
• on the day of illness, earnings are less than 24 minimum wages for the billing period (2 years).

• the calculated percentage is set as 100 if the employee’s insurance experience is more than 8 years;
• the calculated percentage for sick leave is set as 80 if the employee’s work experience is 5-8 years;
• 60% is used for calculation if the employee’s length of service is less than 5 years.

Calculation of minimum average earnings from minimum wages

- the minimum amount of earnings for two years. It is 110,664 rubles. (RUB 4,611 × 24 months). If an employee works part-time, then the minimum amount of earnings for two years must be adjusted depending on the length of working time, that is, multiplied by the coefficient K, which was discussed above (4611 rubles × 24 months × K).

— when calculating daily benefits based on the minimum wage, there is no need to adjust the minimum wage by the percentage of insurance experience. But by the regional coefficient, if it is used in a given area, it must be increased (see step 5 in diagram 2) (paragraph 1 of clause 20 of the Regulations on the calculation of benefits);

Features of calculating benefits based on the minimum wage

Specialists of the FSS of the Russian Federation in a letter dated 07/08/2011 No. 14-02-01/15-6179L noted that the provisions of Part 1.1 of Art. 14 of Law No. 255-FZ regarding the payment of benefits to persons who did not have earnings during the billing period are applied only when assigning temporary disability benefits for one place of work.

The Federal Social Insurance Fund of the Russian Federation explained how average earnings should be compared with the minimum wage (letter dated March 11, 2011 No. 14-03-18/05-2129). Representatives of the fund noted that the comparison of the average monthly earnings of the insured person, determined for the billing period, with the minimum wage is made through the average daily earnings.

Calculation and payment of sick leave in 2019

5. The benefit is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including during work (service, other activities) with another policyholder (other policyholders).

The form of the certificate of incapacity for work was approved by Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. The sick leave confirms that the employee was absent from work for a valid reason (paragraph 2, paragraph 17 of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956). On its basis, the employee is paid benefits for temporary disability and pregnancy and childbirth (Articles 183, 255 of the Labor Code of the Russian Federation, Part 5, Article 13 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ) ).

Calculation of average daily earnings from the minimum wage in 2019

In Art. 133 of the Labor Code of the Russian Federation, the legislator also indicated that the minimum wage should not be less than the subsistence level of the working population. According to Art. 421 of the Labor Code of the Russian Federation, the increase in the minimum wage to the subsistence level should occur in stages, so the law “On Amendments...” dated December 28, 2019 No. 421-FZ established that starting from January 1, 2019, onwards, the minimum wage is determined from the size of the subsistence minimum for the 2nd quarter of the previous year. While the cost of living decreases, the minimum wage remains at the level of the previous year. However, the minimum wage will be equal to the subsistence level as of May 1, 2019 and will amount to 11,163 rubles. (Law “On Amendments” dated March 7, 2019 No. 41-FZ).

Moreover, under such a salary in Art. 133 of the Labor Code of the Russian Federation is understood as the sum of the entire income of an employee who properly performed labor duties and fully fulfilled the labor standard (standard of time, production or service). Accordingly, it is legitimate to compare with the minimum wage a salary that includes:

Minimum wage 2019 minimum wage from May 1, 2019

An employee’s salary is his income from which the employer (as a tax agent) withholds personal income tax. Since income is considered to be the accrued amount (i.e., the amount before taxes) and not the paid amount (the amount that the employee receives in hand), the amount actually paid to the employee may be lower than the minimum wage.

cannot be lower than the subsistence level of the working-age population. The legislator has allowed himself not to apply this provision for now by introducing Article 421 into the Labor Code of the Russian Federation, according to which the procedure and timing for a gradual increase in the minimum wage to the amount provided for in Art. 133 of the Labor Code, as well as the mechanism guaranteeing the payment of the minimum wage in the specified amount, are established by federal law. There is no such law yet. Consequently, the gradual increase in the minimum wage will continue until it reaches the subsistence level;

Rules and procedure for calculating sick leave based on the minimum wage

• the form must be filled out by hand or using printing office equipment;
• Black ink is used to fill it in. The use of a fountain, gel or capillary pen is also permitted. The exceptions are ball ones;
• filling is done in Russian, from the first cell, in capital letters and must be printed;
• All entries are made in such a way that they do not go beyond the cells. In this case, the employer’s seal may fall outside the space allocated for it, but it is excluded from getting onto the information cells;
• When filling out a sick leave form, spaces must be left between words.

Full years of insurance coverage must consist of every 12 months. For example, if an employee worked from 07/22/16 to 08/25/17, then his insurance period will be equal to 1 year (5 months of 2019 + 7 months of 2019) 1 month and 5 days (10 days of July + 25 days of August = 35 days, of which 30 days constitute a full month + the remaining 5 days). Thus, only “1 year and 1 month” will appear on the sick leave certificate.

The minimum wage for calculating sick leave (2019, 2019, 2019, 2015)

1. If the employee’s insurance experience exceeds 8 years, then the calculated percentage is 100.
2. If the experience is 5-8 years, then when calculating sick leave, for example, in 2019 it is necessary to multiply by 80%.
3. If the experience is less than 5 years - 60%.
4. If the length of service is less than six months, then sick leave in 2019 should be calculated taking into account the fact that monthly income cannot exceed the minimum wage (RUB 9,489).

The minimum wage for calculating sick leave in 2019 was initially 6,204 rubles. From 07/01/2019 it was increased and until 07/01/2019 it was applied in the amount of 7,500 rubles. To calculate maternity leave and payments for regular sick leave in the second half of 2019, the minimum wage was 7,800 rubles.

We count sick leave in 2014

According to the Tax Code, a company's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements 11.

As for additional payment up to actual earnings in the event of an employee’s illness, it is a right and not an obligation of the company. Federal legislation does not establish the mandatory nature and procedure for calculating such additional payments. This is regulated exclusively by the employment contract with the employee. Therefore, this additional payment cannot be classified as state benefits. It is subject to contributions for compulsory social insurance and contributions for “injury” in the general manner.

Calculation of sick leave in 2019

Part-time work is not uncommon today. Many enterprises, due to falling revenues, cash shortages, and also to save money, have introduced part-time work. According to a survey conducted on our website in mid-2019, approximately 30% of participants said that they would like to retain staff and introduced part-time work.

Now you need to compare the employee’s average daily earnings with the minimum. The minimum average daily earnings is 311.97 rubles. If the employee’s earnings are below the minimum of 311.97 rubles, for further calculations you need to take this figure. If it’s more, we calculate it based on the employee’s average earnings. That is, we calculate sick leave benefits from the amount that is greater.

In 2018, the minimum payment threshold changed due to an increase in the minimum wage.

What is the lower limit for sick pay, taking into account changes to who receives the least benefit?

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Benefit is calculated based on the last two years, preceding the moment when the disability occurred.

What to do if until then the citizen did not work anywhere or, for example, he was finishing his studies, and the current institution is his first job? Then his sick leave will be minimal.

In what other cases will benefits be calculated this way? If average a citizen’s salary for 2 years is less than the minimum wage, then again the calculation will be done exactly this way.

Important! Indicators of average earnings must be compared with indicators of the minimum wage. And if actual earnings turn out to be less, then sick leave payments will be minimal.

This type of calculation will also be used if employee is less than six months– then the benefit will be paid in an amount not exceeding the monthly minimum wage.

Another reason is those indicated in.

Thus, the following cases stand out, when to calculate payment for temporary disability certificate:

• low income in the billing period - on average below the minimum wage;
• lack of earnings in the last 2 calendar years;
• less than six months of experience;
• violation of treatment regimen.

Minimum wage size

From January 1, 2018, the minimum wage is 9,489 rubles, from May 1, 2018 - RUB 11,163.

In 2018, the years 2016 and 2017 will be taken into account as the calculation period for calculating payment for a certificate of incapacity for work.

Moreover, if in 2016 payments within the range of 718 thousand rubles are taken into account, then in 2017 this amount was increased to 755 thousand rubles.

The specified annual earnings limits are determined.

The procedure for calculating the minimum daily benefit for temporary disability

The size of the minimum wage can directly affect the amount of sick leave.

Important! If in previous years the employee did not have wages, or if his wages were below the minimum wage, then he is asked to calculate the amount of sick leave based on the minimum wage.

To do this you need to do the following:

1. To begin with, the indicator Minimum wage multiplied by the number of months in the billing period. From January 1 to April 30, 2018 9489 * 24 = 227736, from May 1, 2018 = 11,163 * 24 = 267,912.
2. Next, the resulting amount needs divide by the number of days in a year. It doesn’t matter which year, leap or non-leap, the number of days in the billing period will always be 730. Therefore, for the period from 01/01/2018 to 04/30/2018, 227736 is divided by 730 - it turns out 311.97 rubles, for the period from 05/01. 2018 267 912 is divided by 731 = 367 rubles. This is the daily sick leave rate that is accrued if a citizen has 8 years or more of experience.
3. Further calculation will depend on the length of service of the citizen. The value obtained in step 2 multiplied by. If his experience is up to 5 years, then he will be paid up to 60% of his earnings. If the length of service varies from 5 to 8 years, then the daily earnings increase to 80%. If the experience is 8 years or more, then the payment will be 100% of the daily rate.

Minimum daily earnings for sick leave depending on length of service:

From 01.01.2018 to 30.04.2018:

• Up to 5 years – 311.97*60% = 187,18 .
• From 5 to 8 - 311.97*80% = 249,57 .
• From 8 – 311,97 .

• Up to 5 years – 367*60% = 220,20 .
• From 5 to 8 - 367*80% = 293,60 .
• From 8 – 367 .

Further accrual of benefits will depend on exactly how many days the patient spent on sick leave.

The resulting daily figure must be multiplied by the number of sick days.

For example: 367 rubles x 15 days = 5505 rubles.

How to calculate if there is a regional coefficient?

What is the regional coefficient? This financial indicator by which the salary is multiplied, but only in cases where a person works in specific regions with difficult environmental or climatic conditions.

For example, this could be the Far North or regions equivalent to it. This is where the unofficial name of this indicator came from – “northern coefficient”.

How is the coefficient related to sick leave and is it used when calculating sick pay? This indicator is a coefficient when calculating sick leave in general, based on income, it is not calculated.

Important! The coefficient is not calculated, as the certificate of incapacity for work is calculated based on the actual salary. And this has already been accrued taking into account this indicator.

However, the increasing coefficient when accruing sick leave used if MRO is used for calculation T.

That is, this indicator need to be taken into account in the following cases:

1. The insurance period of a citizen is no more than six months.
2. Over the previous two years, a person’s monthly earnings were less than the minimum wage.
3. Before going on sick leave, the employee had not worked for 2 years, and therefore had no salary.
4. When the employee was on sick leave, the treatment regimen was violated.
5. His disability occurred due to the fact that the person was intoxicated.

At the same time, you need to multiply not the daily earnings by the coefficient, but the total amount calculated benefit.

Dear Natalya Vladimirovna!

In the line “Average earnings for calculating benefits” on the certificate of incapacity for work, you must indicate the total amount of payments for the billing period, but not more than the maximum amount from which insurance premiums were paid. If the insured person had no earnings during the billing period, as well as if the average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day the insured event occurred, the average earnings , on the basis of which the benefit is calculated, is taken to be equal to the minimum wage (Part 1.1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”).

When filling out a certificate of incapacity for work, in the line “Average earnings for calculating benefits,” in this case the amount of actual payments to the employee is indicated. To calculate benefits for temporary disability (for pregnancy and childbirth), it is necessary to compare the average monthly earnings of the insured person, determined for the billing period, with the minimum wage using the average daily earnings. These calculations must be done on a separate sheet and attached to this certificate of incapacity for work.

If the average daily earnings of an employee, calculated from his actual earnings for the billing period, is less than the average daily earnings calculated from the minimum wage (151.59 rubles as of June 1, 2011), the temporary disability benefit will be equal to 151.59 rubles . x number of days of disability, and maternity benefits - 151.59 rubles. x 140 days. The regional coefficient is applied to the calculated benefit amount.